## **Trustees’ Annual Report**
## **Al Jamia Darul Quran**
## **Report of the Trustees for the year ended 26[th] June 2025**
The trustees present their annual report and audited financial statements for the year ended 31 August 2019 and confirm they comply with the Charities Act 1993, as amended by the Charities Act 2006, the trust deed and the Charities SORP 2005.
## **Reference and Administrative Information**
Charity Name: Al Jamia Darul Quran Charity Registration Number: 1105393 Principal Office: 454 -460 Bridgeman Street Bolton BL3 6TJ
## **Board of Trustees**
Ibrahim A Patel Dawood Umar Dawood A Essa Mehboob Adam Patel Maulana Hassan Patel
## **Imams**
Maulana Abdul Haq Isha – Imam Maulana Ilyas Koya – Imam
## **Committee**
Ismail Youssouf - President Yakub Patel Zakaria Patel Ibrahim Patel Khalid Geesa Talha Ougradar - Secretary Sohail Patel Ziyauddin Ahmed – Treasurer Ilyas Patel – Vice Treasurer
## **Bankers**
Lloyds TSB 400-402 Derby Street Bolton BL3 6LS Sort Code: 30-91-01 Acc: 01838578
**Al Jamia Darul Quran**
**Report of the Trustees for the year ended 26[th] June 2025**
**Structure, Governance and Management.**
**Governing document**
Al Jamia Darul Quran is constituted as a charitable trust registered with the Charity Commission in July 2004 under charity number 1105393. It is governed by a deed of trust last updated in July 2004.
## **Organisational structure**
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. The trustees meet together as a body quarterly and are responsible for all decisions taken in relation to running the Mosque and the community facilities and the activities provided by the charity. To assist in the smooth running of the charity the trustees have set up a committee that help them oversee certain aspects of the charity’s work. The committee is currently set up for finance and for the day-to-day management of the building and report back with their recommendations to the full meeting of the trustees. The committee each meet on average once a month. The chair of trustees chairs the committees whose membership reflects the particular skills that trustees can bring to the work of the committee.
## **Relief work policy**
Those attending our Mosque have given generously to disaster appeals arising from natural calamities affecting various countries around the world irrespective of their creed, colour and religion. The Mosque has given money to educational charities in these countries which make funds available to meet the short-term financial problems of parents enabling their children’s education to continue. This year, as we did last year, we administered the receipt and distribution of Zakat, which is collected and distributed in accordance with the teachings of Islam for the relief of those in poverty and the destitute. We work with partner organisations, usually the local Mosque, to identify who we can help through our Committee.
## **Activities and achievements**
## **How our activities deliver public benefit**
The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit both to those who worship at our Mosque and the wider community of Bolton.
## **Religious activities**
Our Mosque provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activities including:
_**Prayers:**_ The Mosque is open all day for daily and Friday prayers. During the week we have over 200 people who regularly attend daily prayers and over 400 who regularly attend Friday prayers.
_**Festivals:**_ The Mosque prepares food during Ramadan for those attending our Mosque (Jamaat & Itikaaf) who wish to break their fast together. Eid was also celebrated at the Mosque.
_**Civil marriage and Nikkah:**_ The Mosque provides Muslim couples with an appropriate location for Nikkah (Islamic marriage). Over 11 couples were married at the Mosque in the year.
_**Hifz classes:**_ Memorisation of the Qur’an is considered an important element of religious education and training. We continue to provide this facility for the young people in the Mosque. We are pleased this programme which continues to run successfully with over 30 young people regularly attending these classes.
_**Youth & Elderly Programmes:**_ Last year we were humbled to have pious and knowledgeable scholars who gave speeches ranging from Youth Issue's i.e. Drugs and how to use one’s youth to attain the pleasure of The Lord Almighty to elderly issues i.e. how to treat ones family and how to spend one’s life. Over 150 people attended the Mosque to hear their speeches.
. _**Islamic awareness:**_ Our Imams regularly give speeches and opinions on Islam and what are the true rights of Islam.
## **Community activities**
_**Health seminars and consultations**_ **:** A Health Officer provides a free health consultation at the Mosque every year for the over 50's..
## **Partnership working and performance review**
In developing our community programmes we are pleased to work in partnership with the Greater Manchester Police and the local councils.
The hall has also been used as a voting station for local elections.
## **Melting Pot renovation**
Substantial renovations carried out to improve the washroom facilities and hall way entrance.
## **Funeral washing Facilities**
New funeral facilities setup in the old garage attached to the old vicarage which has been renovated. A number of funerals have used the facility this past year.
## **Financial review**
## **Reserves policy**
The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet four months’ operating costs of the Mosque, excluding the collection and distribution of Zakat, and of our community activities and programmes.
## **Principal funding sources**
The charity’s main source of income is giving. Giving at Friday prayers and Thursday collections.
## **Investment policy and objectives**
The charity has no long-term investments. Our cash reserves are held in deposit accounts.
## **Plans for future periods**
The mosque is now on a good foothold and we believe that now the infrastructure is in place, we now need to concern all our efforts into making sure all the local Muslim community is coming to the mosque and also fulfilling the rights of Islam. We intend to maintain our existing range of community activities working in partnership with the community and to further develop our community projects in collaboration Bolton council of mosques. We continue to place great importance on sharing a good understanding of Islam with our non-Muslim neighbours whilst gaining an understanding of their culture and traditions.
## **Statement of Trustees’ responsibilities**
The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently,
- observe the methods and principles in the Charities SORP,
- make judgements and estimates that are reasonable and prudent,
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed.
They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees for the purposes of charity law who served during the year and up to the date of this report are set out on page 1.
Approved by the trustees and signed on its behalf by:
Ibrahim A Patel (Chair)
Thursday 26[th] June 2025
## **AL-JAMIA DARUL QURAN**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDING 31 AUGUST 2024**
**CHARITY NUMBER: 1105393**
**ABBEY & CO ASSOCIATES 1ST FLOOR ABBEY HOUSE 270-272 LEVER STREET BOLTON BL3 6PD**
## **AL-JAMIA DARUL QURAN**
## **CONTENTS INFORMATION**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **Index to Financial Statements**
||**Page**|
|---|---|
|Legal & Administrative Listing|3|
|Accountants Report|4|
|Report of the Trustees|5|
|Statement of Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 - 10|
2
## **AL-JAMIA DARUL QURAN**
## **CHARITY INFORMATION**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **Trustees**
Ibrahim Ahmed Patel Hasan Adam Patel Dawood Ahmed Essa Dawood Umar Mehboob Adam Patel
Chairman
## **Charity Secretary**
Mehboob Adam Patel
## **Registered Office**
454-460 Bridgeman Street Bolton BL3 6TJ
## **Bankers**
Lloyds Bank 1 Legg Street Chelmsford Essex CM1 1JS
## **Accountants**
Abbey & Co Associates 1st Floor, Abbey House 270-272 Lever Street Bolton BL3 6PD
3
## **AL-JAMIA DARUL QURAN**
## **INDEPENDENT EXAMINERS' REPORT YEAR ENDED 31 AUGUST 2024**
## **TO THE TRUSTEES AND MEMBERS OF AL-JAMIA DARUL QURAN**
I have examined the financial statements for the year ended 31st August 2024 as set out on the annexed pages which have been prepared under the historical cost convention and the accounting policies set out below:
## **Respective responsibilities of the Trustees and Independent Examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income did not exceed £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Financial Accountants (IFA).
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for an independent examination; it is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011,
- to follow the procedures laid down in the general Directions given by the Charity Commission
- (under section 145(5)(b) of the Charities Act 2011, and
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Report**
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records.
It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts a 'true and fair' view and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with our examination, no matter has come to my attention:
1. Which gives us reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011; and
- to prepare accounts which accord with the accounting records and comply with the accounting
- requirements of the Charities Act 2011 have not been met; or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**________________________________________ Honorary Independent Examiner**
**Faruk Patel FFA FTA Abbey & Co Associates 1st Floor, Abbey House 270-272 Lever Street Bolton BL3 6PD**
9th July 2025
4
## **AL-JAMIA DARUL QURAN**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
Charity Law requires the Trustees to prepare financial statements and statements of assets and liabilities for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period together with its assets and liabilities at the end of the period and adequately distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:
- (a) Select suitable accounting policies and then apply them consistently
- (b) make judgements and estimates that are reasonable and prudent
- (c) state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable standards subject to any material departures disclosed and explained in the financial statements
- (d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue its activities
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with applicable Accounting Standards and Statements of Recommended Practice and the regulation made under S44 of the Charity Act 1993 as amended by Charity Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention of fraud or other irregularities.
Approved by the Trustees and signed on their behalf by:
Mehboob Adam Patel (Charity Secretary)
8th July 2025
5
## **AL-JAMIA DARUL QURAN**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **INCOME AND EXPENDITURE STATEMENT**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
|**INCOME**
Voluntary Income
Donations
New Building Appeal
Grants
Investment Income
Income from Charities Activities
Other Income
Membership Fees
Gift Aid Payments
Madressa Fees
Student Fees
Transport Fees
**TOTAL INCOME**
**RESOURCES EXPENDED**
Cost of Generating Funds
Charitable Activities
**NET INCOMING RESOURCES**
Fund Balances Brought Forward
**FUND BALANCES CARRIED FORWARD**|**Unrestricted**
**Funds**
**£**
75,091
-
-
29,205
3,860
-
-
91,200
-
-
199,356
144,235
55,121
1,518,382
1,573,503|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Totals**
**2024**
**£**
75,091
-
-
29,205
3,860
-
-
91,200
-
-
199,356
144,235
55,121
1,518,382
1,573,503|**Totals**
**2023**
**£**
75,849
-
-
19,911
3,950
-
-
96,631
-
-|
|---|---|---|---|---|
|||||196,341|
|||||132,345|
|||||63,996
1,454,386|
|||||1,518,382|
## **Continuing Operations**
None of the charities activities were acquired or discontinued during the above financial period.
## **Total Recognised Gains and Losses**
The charity has no gains or losses other than the profit or loss for the above financial period.
6
## **AL-JAMIA DARUL QURAN**
## **BALANCE SHEET AS AT 31 AUGUST 2024**
|**NOTES**
**FIXED ASSETS**
As per Fixed Asset Schedule
4
**CURRENT ASSETS**
Debtors & Prepayments
5
Cash at Bank
Cash in Hand
**CURRENT LIABILITIES**
Bank Overdraft
Accurals & Creditors
6
Other Creditors & Loans
Net Current Assets / (Liabilities)
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**LONG-TERM CREDITORS**
Creditors due after one year
7
**NET ASSETS**
**REPRESENTED BY:**
**ACCUMULATED FUNDS**
Net Assets B/fwd 01/09/2023
Surplus for the Year
Net Assets C/fwd 31/08/2024|**£**
-
105,005
1,109|**2024**
**£**
1,468,414
105,089
1,573,503
-
**1,573,503**
1,518,382
55,121
**1,573,503**|**£**
-
50,791
-|**2023**
**£**
1,468,342
50,040|
|---|---|---|---|---|
||106,114||50,791||
||-
1,025
-||-
751
-||
||1,025||751||
||||||
|||||1,518,382
-|
|||||**1,518,382**|
|||||1,454,386
63,996|
|||||**1,518,382**|
Approved by the Trustees and signed on their behalf by:
Mehboob Adam Patel (Charity Secretary)
8th July 2025
7
## **AL-JAMIA DARUL QURAN**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **1. Accounting Policies**
**(a) Basis of Preparation** These financial statements have been prepared under historical cost convention and in accordance with applicable accounting standards. The financial statements have been prepared in accordance with the statement of recommended practice (SORP) and accounting and reporting by charities' published in October 2005.
## **(b) Fund Accounting**
General funds are unrestricted funds which are available for the use of discretion of the Trustees in furtherance of the general objectives of the charity and has not been put aside for other purposes.
Restricted Funds are funds which are to be used in accordance with specific restrictions which has been raised by the charity for a specific purpose. The cost of raising and administering such funds are charged against the specific fund.
**(c) Investment Income** Income from investment and from rental income is included in the SORP in the year in which it is receivable.
**(d) Incoming Resources** All incoming resources are included in the SORP when the charity is legally entitled to the income and the amount can be can quantified with reasonable accuracy. Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. For legacies, entitlement is the earlier of the charity been notified of and impending distribution of the legacy being received. Donated facilities are included at the value to the charity when this can be quantified and a third party is bearing the cost.
**(e) Resources Expended** All expenditure is accounted for on an accruals basis and has been classified under the heading that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on the basis consistent with use of resources.
**(f) Tangible Fixed Assets** Tangible fixed assets costing more than £ 1000 are capitalised and included at cost including incidental expenses of acquisitions.
8
## **AL-JAMIA DARUL QURAN**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **(g) Depreciation**
Depreciation is calculated on all tangible fixed assets on straight line basis at rates calculated on the cost of the asset over the useful economic life of the asset as follows:
|Freehold Land|0%|
|---|---|
|Freehold Building|0%|
|Motor Vehicles|20%|
|Fixtures & Equipment|10%|
## **(h) Investment Revaluation**
None of the charity's functional fixed assets have been revalued during the year.
## **2. Cost of Charitable Activities**
|Wages, PAYE & Pension Costs
Rent, Rates & Insurance
Heat, Light & Water
Repairs & Renewals
Assets & Equipment Rental Costs
Books, Kitaabs & Timetables
Functions & Activities Costs
Funeral Expenses
Advertising
Telephone
Postage, Stationery & Materials
General Admin Costs
Subscriptions, Licenses & Training Costs
Professional Fees
Motor & Travelling Costs
Bank & Card Charges
Donations
Cleaning Expenses
Sundry Expenses
Loss on Disposal of Investments
Depreciation|**2024**
103,535
2,569
26,799
1,643
-
4,605
2,977
-
-
615
680
-
229
75
-
30
-
-
100
-
378
144,235|**2023**
98,527
2,327
15,536
5,019
-
5,374
3,200
-
-
572
604
-
-
75
-
-
-
-
764
-
347|
|---|---|---|
|||132,345|
## **3. Trustees' - Related Party Transaction**
There were no related party transactions nor were any payments made to trustees for any services rendered during the year.
|**2024**
-
-
-
-|**2023**
-
-
-|
|---|---|
||-|
9
## **AL-JAMIA DARUL QURAN**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **4. Tangible Fixed Assets**
|**Land &**
**Total**
**Property**
£
**Cost**
As at 1 June 2023
1,539,650
1,282,017
Additions
450
-
Disposals
-
-
As at 31 May 2024
1,540,100
1,282,017
**Depreciation**
As at 1 June 2023
71,308
-
Charge for year
378
-
Disposals
-
-
As at 31 May 2024
71,686
-
**Net book value**
As at 31 May 2024
1,468,414
1,282,017
As at 31 May 2023
1,468,342
1,282,017
**5. Debtors & Prepayments**
Gift Aid Payments
Prepayments
**6. Creditors: Amounts falling due within one year**
Trade Creditors
Accruals & Other Creditors
**7. Creditors: Amounts falling due after one year**
Loans|**Land &**
**Total**
**Property**|**Capital**
**Motor**
**Improvements**
**Vehicles**|**Fixtures &**
**Equipment**|
|---|---|---|---|
||£
1,539,650
1,282,017
450
-
-
-|£
186,036
-
-
-
-
-|£
71,597
450
-|
||1,540,100
1,282,017|186,036
-|72,047|
||71,308
-
378
-
-
-|-
-
-
-
-
-|71,308
378
-|
||71,686
-|-
-|71,686|
||1,468,414
1,282,017|186,036
-|361|
||1,468,342
1,282,017|186,036
-|289|
|||**2024**
-
-
-
**2024**
100
925
1,025
**2024**
-|**2023**
-
-|
||||-|
||||**2023**
23
728|
||||751|
||||**2023**
-|
10
## **AL-JAMIA DARUL QURAN**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDING 31 AUGUST 2024**
**CHARITY NUMBER: 1105393**
**ABBEY & CO ASSOCIATES 1ST FLOOR ABBEY HOUSE 270-272 LEVER STREET BOLTON BL3 6PD**
## **AL-JAMIA DARUL QURAN**
## **CONTENTS INFORMATION**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **Index to Financial Statements**
||**Page**|
|---|---|
|Legal & Administrative Listing|3|
|Accountants Report|4|
|Report of the Trustees|5|
|Statement of Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 - 10|
2
## **AL-JAMIA DARUL QURAN**
## **CHARITY INFORMATION**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **Trustees**
Ibrahim Ahmed Patel Hasan Adam Patel Dawood Ahmed Essa Dawood Umar Mehboob Adam Patel
Chairman
## **Charity Secretary**
Mehboob Adam Patel
## **Registered Office**
454-460 Bridgeman Street Bolton BL3 6TJ
## **Bankers**
Lloyds Bank 1 Legg Street Chelmsford Essex CM1 1JS
## **Accountants**
Abbey & Co Associates 1st Floor, Abbey House 270-272 Lever Street Bolton BL3 6PD
3
## **AL-JAMIA DARUL QURAN**
## **INDEPENDENT EXAMINERS' REPORT YEAR ENDED 31 AUGUST 2024**
## **TO THE TRUSTEES AND MEMBERS OF AL-JAMIA DARUL QURAN**
I have examined the financial statements for the year ended 31st August 2024 as set out on the annexed pages which have been prepared under the historical cost convention and the accounting policies set out below:
## **Respective responsibilities of the Trustees and Independent Examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income did not exceed £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Financial Accountants (IFA).
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for an independent examination; it is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011,
- to follow the procedures laid down in the general Directions given by the Charity Commission
- (under section 145(5)(b) of the Charities Act 2011, and
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Report**
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records.
It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts a 'true and fair' view and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with our examination, no matter has come to my attention:
1. Which gives us reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011; and
- to prepare accounts which accord with the accounting records and comply with the accounting
- requirements of the Charities Act 2011 have not been met; or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**________________________________________ Honorary Independent Examiner**
**Faruk Patel FFA FTA Abbey & Co Associates 1st Floor, Abbey House 270-272 Lever Street Bolton BL3 6PD**
9th July 2025
4
## **AL-JAMIA DARUL QURAN**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
Charity Law requires the Trustees to prepare financial statements and statements of assets and liabilities for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period together with its assets and liabilities at the end of the period and adequately distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:
- (a) Select suitable accounting policies and then apply them consistently
- (b) make judgements and estimates that are reasonable and prudent
- (c) state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable standards subject to any material departures disclosed and explained in the financial statements
- (d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue its activities
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with applicable Accounting Standards and Statements of Recommended Practice and the regulation made under S44 of the Charity Act 1993 as amended by Charity Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention of fraud or other irregularities.
Approved by the Trustees and signed on their behalf by:
Mehboob Adam Patel (Charity Secretary)
8th July 2025
5
## **AL-JAMIA DARUL QURAN**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **INCOME AND EXPENDITURE STATEMENT**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
|**INCOME**
Voluntary Income
Donations
New Building Appeal
Grants
Investment Income
Income from Charities Activities
Other Income
Membership Fees
Gift Aid Payments
Madressa Fees
Student Fees
Transport Fees
**TOTAL INCOME**
**RESOURCES EXPENDED**
Cost of Generating Funds
Charitable Activities
**NET INCOMING RESOURCES**
Fund Balances Brought Forward
**FUND BALANCES CARRIED FORWARD**|**Unrestricted**
**Funds**
**£**
75,091
-
-
29,205
3,860
-
-
91,200
-
-
199,356
144,235
55,121
1,518,382
1,573,503|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Totals**
**2024**
**£**
75,091
-
-
29,205
3,860
-
-
91,200
-
-
199,356
144,235
55,121
1,518,382
1,573,503|**Totals**
**2023**
**£**
75,849
-
-
19,911
3,950
-
-
96,631
-
-|
|---|---|---|---|---|
|||||196,341|
|||||132,345|
|||||63,996
1,454,386|
|||||1,518,382|
## **Continuing Operations**
None of the charities activities were acquired or discontinued during the above financial period.
## **Total Recognised Gains and Losses**
The charity has no gains or losses other than the profit or loss for the above financial period.
6
## **AL-JAMIA DARUL QURAN**
## **BALANCE SHEET AS AT 31 AUGUST 2024**
|**NOTES**
**FIXED ASSETS**
As per Fixed Asset Schedule
4
**CURRENT ASSETS**
Debtors & Prepayments
5
Cash at Bank
Cash in Hand
**CURRENT LIABILITIES**
Bank Overdraft
Accurals & Creditors
6
Other Creditors & Loans
Net Current Assets / (Liabilities)
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**LONG-TERM CREDITORS**
Creditors due after one year
7
**NET ASSETS**
**REPRESENTED BY:**
**ACCUMULATED FUNDS**
Net Assets B/fwd 01/09/2023
Surplus for the Year
Net Assets C/fwd 31/08/2024|**£**
-
105,005
1,109|**2024**
**£**
1,468,414
105,089
1,573,503
-
**1,573,503**
1,518,382
55,121
**1,573,503**|**£**
-
50,791
-|**2023**
**£**
1,468,342
50,040|
|---|---|---|---|---|
||106,114||50,791||
||-
1,025
-||-
751
-||
||1,025||751||
||||||
|||||1,518,382
-|
|||||**1,518,382**|
|||||1,454,386
63,996|
|||||**1,518,382**|
Approved by the Trustees and signed on their behalf by:
Mehboob Adam Patel (Charity Secretary)
8th July 2025
7
## **AL-JAMIA DARUL QURAN**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **1. Accounting Policies**
**(a) Basis of Preparation** These financial statements have been prepared under historical cost convention and in accordance with applicable accounting standards. The financial statements have been prepared in accordance with the statement of recommended practice (SORP) and accounting and reporting by charities' published in October 2005.
## **(b) Fund Accounting**
General funds are unrestricted funds which are available for the use of discretion of the Trustees in furtherance of the general objectives of the charity and has not been put aside for other purposes.
Restricted Funds are funds which are to be used in accordance with specific restrictions which has been raised by the charity for a specific purpose. The cost of raising and administering such funds are charged against the specific fund.
**(c) Investment Income** Income from investment and from rental income is included in the SORP in the year in which it is receivable.
**(d) Incoming Resources** All incoming resources are included in the SORP when the charity is legally entitled to the income and the amount can be can quantified with reasonable accuracy. Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. For legacies, entitlement is the earlier of the charity been notified of and impending distribution of the legacy being received. Donated facilities are included at the value to the charity when this can be quantified and a third party is bearing the cost.
**(e) Resources Expended** All expenditure is accounted for on an accruals basis and has been classified under the heading that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on the basis consistent with use of resources.
**(f) Tangible Fixed Assets** Tangible fixed assets costing more than £ 1000 are capitalised and included at cost including incidental expenses of acquisitions.
8
## **AL-JAMIA DARUL QURAN**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **(g) Depreciation**
Depreciation is calculated on all tangible fixed assets on straight line basis at rates calculated on the cost of the asset over the useful economic life of the asset as follows:
|Freehold Land|0%|
|---|---|
|Freehold Building|0%|
|Motor Vehicles|20%|
|Fixtures & Equipment|10%|
## **(h) Investment Revaluation**
None of the charity's functional fixed assets have been revalued during the year.
## **2. Cost of Charitable Activities**
|Wages, PAYE & Pension Costs
Rent, Rates & Insurance
Heat, Light & Water
Repairs & Renewals
Assets & Equipment Rental Costs
Books, Kitaabs & Timetables
Functions & Activities Costs
Funeral Expenses
Advertising
Telephone
Postage, Stationery & Materials
General Admin Costs
Subscriptions, Licenses & Training Costs
Professional Fees
Motor & Travelling Costs
Bank & Card Charges
Donations
Cleaning Expenses
Sundry Expenses
Loss on Disposal of Investments
Depreciation|**2024**
103,535
2,569
26,799
1,643
-
4,605
2,977
-
-
615
680
-
229
75
-
30
-
-
100
-
378
144,235|**2023**
98,527
2,327
15,536
5,019
-
5,374
3,200
-
-
572
604
-
-
75
-
-
-
-
764
-
347|
|---|---|---|
|||132,345|
## **3. Trustees' - Related Party Transaction**
There were no related party transactions nor were any payments made to trustees for any services rendered during the year.
|**2024**
-
-
-
-|**2023**
-
-
-|
|---|---|
||-|
9
## **AL-JAMIA DARUL QURAN**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 AUGUST 2024**
## **4. Tangible Fixed Assets**
|**Land &**
**Total**
**Property**
£
**Cost**
As at 1 June 2023
1,539,650
1,282,017
Additions
450
-
Disposals
-
-
As at 31 May 2024
1,540,100
1,282,017
**Depreciation**
As at 1 June 2023
71,308
-
Charge for year
378
-
Disposals
-
-
As at 31 May 2024
71,686
-
**Net book value**
As at 31 May 2024
1,468,414
1,282,017
As at 31 May 2023
1,468,342
1,282,017
**5. Debtors & Prepayments**
Gift Aid Payments
Prepayments
**6. Creditors: Amounts falling due within one year**
Trade Creditors
Accruals & Other Creditors
**7. Creditors: Amounts falling due after one year**
Loans|**Land &**
**Total**
**Property**|**Capital**
**Motor**
**Improvements**
**Vehicles**|**Fixtures &**
**Equipment**|
|---|---|---|---|
||£
1,539,650
1,282,017
450
-
-
-|£
186,036
-
-
-
-
-|£
71,597
450
-|
||1,540,100
1,282,017|186,036
-|72,047|
||71,308
-
378
-
-
-|-
-
-
-
-
-|71,308
378
-|
||71,686
-|-
-|71,686|
||1,468,414
1,282,017|186,036
-|361|
||1,468,342
1,282,017|186,036
-|289|
|||**2024**
-
-
-
**2024**
100
925
1,025
**2024**
-|**2023**
-
-|
||||-|
||||**2023**
23
728|
||||751|
||||**2023**
-|
10