Electronically signed using Capium on 0110512025 at 09:36:09 AM REGISTERED CHARITY NUMBER: 1086859 rt of ihe Trustees and Unaudited Financial Statemenls for the Year Ended 31 December 2024 for Jamia Mos ue And Islamic Teachin Centre Eccounting UK AR Business Centre 12 Th¢ Crofts Rothciham South Yorkshirc S60 2DJ
Jamia Mos ue And Islamic Teachin Centre Contents of the Financial Statements for the YeaT Ended 31 December 2024 Pagc Report of the Trustees Independent Examiner's Report Stst¢m¢nt of Finan¢i21 Aciivitics Balanc¢ Shcct Notes to the Financial Statements D¢tail¢d Stat¢m¢nt of Financial Activities
Jamia Mos ue And Islamic Teachin Centre R¢ ort of thc Trustccs for the Ycar Ended 31 Deccrnbcr 2024 The trustees present their report with the financial statements of the charity for the year eT]ded 31 Decevnber 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wilh the Financial Reporting SLqndard applicable in Ihe UK and Republic of Ireland {FRS 102) (etrective l January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. REFERELNCE AND ADMINISTRATIVE DETAILS Registered Charitv number 1086859 Principal addrcss Russell Street Rotherharn S65 IRN Trustees Birkit Ali Mehrban Ali Riasat Khan Independent Examiner Shoakat Zaman Eccounting UK AR Business Centre 12 The Crofts Rotherham South Yorkshire S60 2DJ Approved by order of the board of trustees on 24 March 2025 and signed on its behalf by: Birkit Ali Birkit Ali - Trustee Page I
Inde endent Examinerf5 Re ort to the Trustee5 of Jamia Mos u¢ And Islamic Tcachin C¢nir¢ Independent examiner's report to the trllstees of Jamia Mosque And Islamic Teaching Centre J rcport to thc charity trustccs on my examination of thc accounts of Jamia Mosquc And Islamic Teaching Ccntre (the Trusl) for the year ended 31 December 2024. Responsibilities and basis of report As ihe chariiy truslees of Ihe TTUSt you are responsible for the preparalion of ibe accounls in accordance with ihe requirements of the Charities Act 2011 ('the Acl'}. I rewrt in respect of my examination of the Trusl's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. Independent examiller's statement I have completed my examination. I confwm ihal no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- accounting records were not kept in respect of the Trust as required by Section 130 of the Act. or the accounts do not accord with those record5- or the accounts do not comply with the applicable requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requireinent that the accounts give a true and fair view which is not a matter considered as part of an independent exarnination. I have no concerns and have come across no other matters in connection ivith th¢ examination to which attention should be draTr in this report in order to enable a prop¢T understanding of the accounts to be reached. Shoakat Zarnan Shoakat Zarnan The Institute of Financial Accoulltants Eccounting UK AR Business Centre 12 The Crofts Rotherharn South YorkshiTe S60 2DJ 24 March 2025 Page 2
Jamia Mos ue And Islamic Teachin Centre StAtcmcnt of Financial A¢tivili¢s for the Year Ended 31 Deccrnbcr 2024 31.12.24 UnTestricted fuiid 31.12.23 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 176.539 146,026 Charitable activities Charitable Activities 12,500 Investment income 6,600 4,505 Total 195.639 150,531 EXPENDITURE ON Charitable activities Charitable Aclivities 148,100 60,805 OtheT 10.103 26,561 Total 158,203 87,366 NET INCOME 37,436 63,165 RECONCILIATION OF FUNDS Total funds brought fonvard 1,754,493 1,691,328 TOTAL FUNDS CARIUED FORWARD 1,791,929 1,754,493 The notes form part of ihese financial statements Page 3
Jamia Mos ue And Islamic Teachin Centre Balan¢¢ Shc¢t 31 December 2024 31.12.24 Unrestricted fuiid 31.12.23 Total funds Notes FIXED ASSETS Tangible assets Investment property 1,493,883 107.611 ,493,883 40,558 1,601,494 1,534,441 CURRENT ASSETS Cash in hand 191.285 220,902 CREDITORS Amounts falling duc within onc y¢ar (850) (850) NET CURRENT ASSETS 190,435 220,052 TOTAL ASSETS LESS CURRENT LIABILITIES 1,791,929 1,754,493 NET ASSETS ,791.929 1,754,493 FUNDS Unrestricted funds 1,791,929 1,754,493 TOTAL FUNDS 1,791,929 1,754,493 The financial statements were approved by the Board of Trustees and authorised for issue on 24 March 2025 and were signed on its behalf by.. Birkit Ali Birkit Ali - Trnstee Mehrban Ali Mehrban Ali - TTUStee The notes fonn part of these financial statements Page 4
Jamia Mos ue And Islamic Teachin Centre Notcs to th¢ Financial Stal¢m¢nts for the Year Ended 31 Dcccmbcr 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the Lhariiy, which is a public benefil enlily under FRS 102, have been prepared in accordance with the Charilies SORP (FRS 102) 'Accounling and Reporting by C.barilies.' SLqieinenl of Recommended Practice applicable to charities preparing their accounts in accordance witl) the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Siatement of Financial Aclivities once the charity has entitlement to the funds, it is probable that the income will be received and ihe amount can be measured reliably. Expenditure Liabilities are recognised as expendire as soon a5 there is a legal or construclive obligation committing the charity lo that expenditure. it is probable that a transfer of econoinic benefits 111 be required in settlement and the amount of the obligation can be measured reliably. Expenditure 15 accounted foT on an accruals basis and ha5 bccn classificd under headings that aggrcgate all cost rclated to thc category. Whcre costs cannot bc directly attributed to particular headings, they have been allocated to aCtI.1tieS on a basis consistent with the use of reSOUTces. Tangible fixed assets D¢pr¢¢iation is provid¢d at thc following annual rat¢s in ord¢r to writ¢ off cach assct ovcr its cstimatcd us¢ful life. InTrestment property Inveslment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities. Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted fund5 can only be used for particular restricted PUTP05es within the objects of the charity. Re5triction5 arise when specified by the donor or when funds are raised for particular Testricted puryos¢5. Furth¢r Cxplanation of th¢ naturc and purpos¢ of cach fund is includcd in th¢ not¢s to thc financial st2tcmcnts. INVESTMENT INCOME 31.12.24 31.12.23 Rents rcccivcd 6,600 4,505 Page 5 continued...
Jamia Mos ue And Islamic Teachin Centre Notcs to th¢ Financial Stal¢m¢nts - conlinucd for the Year Ended 31 Dcccmbci 2024 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 December2024 nor for the year ended 31 December 2023. COMPAIL4TIVES FOR THE STATEMEIYT OF Fll¥AINCIAL ACTIN'ITIES Unreslricted fund INCOME AND EIYDOI4'MEIYTS FROTrI Donations and legacies 146,026 Investment income 4,505 Total 150,531 EXPENDITURE ON Charitable a¢tivities Charitablc A¢tiviti¢s 60.805 Other 26,561 Total 87,366 NET IINCOME 63,165 RECONCILIATION OF FUNDS Total funds broughi fonvard 1,691,328 TOTAL FUNDS CARRIED FORWARD 1,754,493 TANGIBLE FIXED ASSETS Freehold property COST At l January 2024 and 31 December 2024 1,493,883 NET BOOK VALUE At 31 December 2024 1,493,883 At 31 December 2023 ,493,883 Page 6 continued...
Jamia Mos ue And Islamic Teachin Centre Notcs to th¢ Financial Stal¢m¢nts - conlinucd for the Ycar Ended 31 Dcccrnbci 2024 INVESTMENT PROPERTY FAIR VALUE At l January 2024 Additions 40,558 67,053 At 31 December 2024 107,611 NET BOOK VALUE At 31 December 2024 107,611 At 31 December 2023 40,558 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.12.24 31.12.23 Other Creditors 850 850 MOVEMENT IN FUNDS Net movement in funds At 31.12.24 Atl.1.24 Unrestrieted funds Gcncral fund 1.754,493 37,436 1,791,929 TOTAL FUINDS 1,754,493 37,436 1,791,929 N¢i mov¢m¢nt in funds, in¢lud¢d in thc abovc arc as follows: Incoming resources Resourccs expended Movcmcnt in funds Unrestricted funds General fund 195,639 (158203) 37,436 TOTAL FUNDS 195,639 158,203) 37,436 Comparatives for movement in funds Net movement in funds At 31.12.23 At 1.1.23 Unrestricted funds General nd 1,691,328 63,165 1,754,493 TOTAL FUNDS 1,691.328 63,165 1,754.493 Page 7 continued...
Jamia Mos ue And Islamic Teachin Centre Notcs to th¢ Financial Stal¢m¢nts - conlinucd for the Year Ended 31 Dcccmbci 2024 MOVEMENT IN FUNDS- continued Comparative net movement in funds. included in the above are as follows: Incoming resources Resources expended Movemenl in funds Unrestricted funds General nd 150,531 (87,366) 63,165 TOTAL FUNDS 150,531 87,366) 63,165 A current year 12 months and prior year 12 months combined position is as follows= Net movement in funds At 31.12.24 Atl.1.23 Unrestricted funds General fund 1,691,328 100,601 1,791,929 TOTAL FUNDS 1.691,328 100,601 1,791,929 A current yeaT 12 month5 and prior year 12 months covnbined net movement in funds. included in the above are a5 follo.5- Incoming r¢sourc¢s Resources cxp¢ndcd Moiwemenl in funds Unrestricted funds Gcncral fund 346,170 (245,569) 100,601 TOTAL FUNDS 346,170 245,569) 100.601 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 December 2024. Page 8
Jamia Mos ue And Islamic Teachin Centre D¢tail¢d Siatcmcnt of Financial A¢liviti¢s for the Year Ended 31 Deccmbci 2024 31.12.24 31.12.23 INCOME AND EINDOWMELYrs Donations and legacies Donations 176.539 146,026 Investment income Renls received 6,600 4,505 Charitable activities Grants 12,500 Total incoming resources 195,639 150,531 EXPENDITURE Charitable activities Imam wages and Quranic classes 67,332 60,805 Support Costs Management Rates and water Insurance Light and heat Telephone Postage and stationery Sundries Repair and maintenance 1,175 3,016 10,935 581 382 4,099 69,833 940 2,959 13,664 508 895 303 6,442 90,021 25,711 Governance costs Accountancy and legal fees 850 850 Total rcsourccs cxpcndcd 158,203 87,366 et income 37,436 63,165 This page does not forni part of the statutory fllwicial statements Page 9