2025-04-30-accounts - Masjid Al Aqsa

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MASJID AL-AQSA

TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDING 30 APRIL 2025

CHARITY NUMBER: 1109233

STONEBRIDGE ACCOUNTANTS 19A CHORLEY OLD ROAD BOLTON BL1 3AD

MASJID AL-AQSA

CONTENTS INFORMATION

FOR THE YEAR ENDING 30 APRIL 2025

Index to Financial Statements

	Page
Charity Information	3
Trustees Report	4-6
Accountants Report	7
Accounting Policies	8-9
Income & Expenditure Account	10
Statement of Financial Activities	11
Balance Sheet	12
Notes to the Accounts	13-16

MASJID AL-AQSA

CHARITY INFORMATION

FOR THE YEAR ENDING 30 APRIL 2025

Trustees

Mr. Abdul Latif Mr. Mohammad Aslam Mr. Mohammad Khalid Mr. Mian Khan

Registered Charity Number

1109233

Principal Address

Gilnow Road Bolton Lancashire BL1 4LL

Bankers

Barclays Bank 1-5 Market Street Bolton Lancashire BL1 1BU

Accountants

Stonebridge Accountants 19a Chorley Old Road Bolton Lancashire BL1 3AD

MASJID AL-AQSA

TRUSTEES' REPORT

FOR THE YEAR ENDING 30 APRIL 2025

The trustees present their Trustees' Report and the unaudited financial statement for the year ended 30 April 2025.

The trustees' report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The charity trustees for the purpose of charity law are known as members of the board of trustees.

In this report of trustees of Masjid Al-Aqsa present the summary of this purpose, governance, activities, achievements and finances for the financial year 30 April 2025.

The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Charities Act 2011. They are responsible of keeping proper accounting records which disclose with reasonable accuracy at any time in the financial position of the charity and to ensure that such accounts and records comply with the Charities Act 2011.

Mission, Objectives and Strategy

Mission

To provide Islamic religious education, prayer facilities and organise functions to Muslims in accordance with the Sunni Hanafi Barelvi school of thought.

Objectives

The aim of the institution shall be to advance the religion of Islam in accordance with the laws dictated in the Quran, the Sunnah of the holy prophet Mohammed and the Hanafi Sunni school of thought and beliefs expounded by the Imam-e-azam Noman Bin Sabit, commonly known as Imam Abu Hanifa.

To promote for the benefit of the inhabitants of Bolton without distinction of sex, sexual orientation, race or of politics, religious or other opinion, by associating together the said inhabitants and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities and the interest of social welfare for recreation and other leisure time occupations with the objects of improving the conditions of the life of the said inhabitants.

To establish or secure the establishment of a community centre / mosque and to maintain and manage the same (whether alone or in accordance with any local authority or person or body) in furtherance of these objects.

Structure, Governance and Management

Governance

The charity was registered on 26 April 2005 as Masjid-e-Aqsa and Minhaj -ul- Quran Community Centre, which was later amended to Masjid-Al-Aqsa through constitution governing document.

The charity is run by Trustees and volunteers. There are no specific restrictions imposed on how the charity should operate to achieve its objectives. However, the income and assets of the charity must be applied solely for the purpose of achieving its objectives.

Financial Review

During the year the charity received £ 197,765 (2024 - £ 187,605) in donations and collections. Gift Aid of £ 11,636 (2024 - £ 12,581) was claimed and received during the year. At the end of the year, the charity's all financial matters were up to date with available cash and bank balances of £ 317,572 (2024 - £ 292,778).

Results and Dividends

At the end of the year the company has assets of £ 1,463,947 (2024 - £ 1,442,189)and liabilities of £ 26,728 (2024 - £ 31,276). The net assets of the company have increased by £ 26,305.

In accordance with the Constitution, the trustees retire by rotation and being eligible, offer themselves for re-election.

Approved by the Board of Trustees on 16th February 2026 and signed on its behalf by;

Mr. Mohammed Aslam Trustee

MASJID AL-AQSA

REPORT OF THE TRUSTEES (CONTINUED)

FOR THE YEAR ENDING 30 APRIL 2025

MANAGING TRUSTEES AND MOSQUE COMMITTEE

The Trustees who served during the period are listed below:

30 April 2025 30 April 2024

Mr. Abdul Latif Mr. Abdul Latif Mr. Mohammad Aslam Mr. Mohammad Aslam Mr. Mohammad Khalid Mr. Mohammad Khalid Mr. Mian Khan Mr. Mian Khan

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the trustees’ Annual report and the financial statements in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial 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 these financial statements the trustees are required to:

Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charity 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 appropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial statements comply with the Charities Act 2011, 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 for taking reasonable steps for the prevention and detection of fraud and other irregularities.

APPROVED BY THE TRUSTEES AND SIGNED ON BEHALF OF THE TRUSTEES BY:

Mr. Mohammad Aslam – Trustee

16 February 2026

MASJID AL-AQSA

ACCOUNTANT'S REPORT FOR THE YEAR ENDED 30 APRIL 2025

TO THE TRUSTEES AND MEMBERS OF THE MASJID AL-AQSA

In accordance with the engagement letter and in order to assist you to fulfil your duties under the Charities Act 2011, we have compiled the financial statements of the charity which comprises the Income & Expenditure Income & Expenditure Accounts, Balance Sheets, and the related notes from the accounting records and information and explanations you have given us.

I have examined the financial statements for the year ended 30 April 2025 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 does 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:

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
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 Stonebridge Accountants 19a Chorley Old Road Bolton Lancashire BL1 3AD

17th February 2026

MASJID AL-AQSA

ACCOUNTING POLICIES

FOR THE YEAR ENDING 30 APRIL 2025

The principle policies adopted in the Financial Statements are set out below.

BASIS OF ACCOUNTING

The Accounts have been prepared under the Historical Cost Convention, and comply with the Statement of recommended Practice; “Accounting and Reporting by Charities” (SORP 2005) issued in March 2005, and applicable accounting standards, subject to the limitations imposed by the situation as explained in the Trustees Report “Financial Review”.

FUND ACCOUNTING

Unrestricted funds represent the accumulated funds of the charity that are not subject to any restrictions regarding their use, and are available in the furtherance of the general objectives of the charity.

There are no restricted funds.

The financial statements include all transactions, assets and liabilities for which the Charity is responsible in law.

INCOMING RESOURCES

Collections and donations are included when the charity becomes entitled to the donation, and any conditions for receipt are met. Tax reclaims on donations are accounted at the time as they are received.

Class Fees are recognised when the Charity provides classes to its students.

Grants are accounted for when the Charity is legally entitled to the amounts due and the amount can be quantified with reasonable accuracy.

Income includes grants in respect of revenue and capital items.

RESOURCES EXPENDED

Expenditure is recognised on an accrual basis as a liability is incurred

Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.
All costs are allocated between the expenditure categories on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly; others are apportioned on an appropriate basis.

MASJID AL-AQSA

ACCOUNTING POLICIES

FOR THE YEAR ENDING 30 APRIL 2025

FIXED ASSETS

Land and Property

The Mosque has been included at cost price. No depreciation has been charged on the land & building.

Other Fixtures, Fittings and Office Equipment

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment and machinery – 10% straight line Fixture and Fittings - 10% straight line Computer equipment - 25% straight line

CURRENT LIABILITIES

Qaraz-e-Hasana loans are interest free loans provided by members of the Mosque Community.

TAXATION

No provision has been made for taxation as exemption from taxation has been granted by the HMRC under the provisions of Section 505 of the Income and Corporation Taxes Act 1988.

VAT ACCOUNTING

The Charity is not liable to be registered for VAT. Irrecoverable VAT on expenditure is not analysed separately but attributed to the category of expenditure on which it is incurred.

MASJID AL-AQSA

STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND EXPENDITURE STATEMENT

FOR THE YEAR ENDING 30 APRIL 2025

Notes INCOMING RESOURCES Voluntary Income Donations Income Tax Recovered Grants Investment Income Bank Interest Rental Income Income from Charities Activities Sale of Uniforms & School Materials Funeral & Wedding Fees Madressa Fees Student Fees Transport Fees Other Incoming Resources Legal Costs Recovered Gain on Disposal of Assets Other Income TOTAL INCOMING RESOURCES 1 RESOURCES EXPENDED 3 Cost of Generating Funds Charitable Activities Governance Costs TOTAL RESOURCES EXPENDED 2 NET INCOMING RESOURCES Fund Balances Brought Forward 01/05/2024 FUND BALANCES CARRIED FORWARD 30/04/2025	Unrestricted Funds £ 122,907 11,636 - - 12,000 - 2,640 58,476 - - - 13,742 221,401 2,211 190,945 1,939 195,095 26,306 1,365,801 1,392,107	Restricted Funds £ - - - - - - - - - - - - - - - - - - - -	Totals 2025 £ 122,907 11,636 - - 12,000 - 2,640 58,476 - - - 13,742 221,401 2,211 190,945 1,939 195,095 26,306 1,365,801 1,392,107	Totals 2024 £ 127,253 12,581 - - 14,000 - 300 55,480 - - - 4,572
				214,186
				5,350 163,173 1,350
				169,873
				44,313 1,321,488
				1,365,801

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.

MASJID AL-AQSA

STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND EXPENDITURE STATEMENT

FOR THE YEAR ENDING 30 APRIL 2025

Notes INCOMING RESOURCES Voluntary Income 1(a) Investment Income 1(b) Income from Charities Activities 1(c) Madressa Fees 1(d) Other Incoming Resources 1(e) TOTAL INCOMING RESOURCES RESOURCES EXPENDED Cost of Generating Funds 2(a) Charitable Activities 2(b) Governance Costs 2(c) TOTAL RESOURCES EXPENDED NET INCOMING RESOURCES Fund Balances Brought Forward 01/05/2024 FUND BALANCES CARRIED FORWARD 30/04/2025	Unrestricted Funds 2025 £ 134,543 12,000 2,640 58,476 13,742 221,401 2,211 190,945 1,939 195,095 26,306 1,365,801 1,392,107	Unrestricted Funds 2024 £ 139,834 14,000 300 55,480 4,572
		214,186
		5,350 163,173 1,350
		169,873
		44,313 1,321,488
		1,365,801

Continuing Operations

None of the charities activities were acquired or discontinued during the above financial period.

Total Recognised Gains and Losses

The charity made no gain or losses during the above financial period.

MASJID AL-AQSA

BALANCE SHEET AS AT 30 APRIL 2025

£ - 315,966 1,606	£ - 290,002 2,776	2024 £ 1,149,411 287,637
317,572	292,778
- 593 -	2,845 2,296 -
593	5,141

		1,437,048 26,135
		1,410,913
		1,366,600 44,313
		1,410,913

Approved by the Mosque Executive Committee on 16th February 2026 and signed on their behalf by:

Mr. Mohammed Aslam (Trustee)

MASJID AL-AQSA

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDING 30 APRIL 2025

1. INCOMING RESOURCES

(a) Voluntary Income Donations Income Tax Recovered (Gift Aid) Grants (b) Investment Income Bank Interest Rental Income (c) Income from Charities Activities Other Trading Activities Funeral & Wedding Fees (d) Madressa Fees Student Fees Transport Fees (e) Other Incoming Resources Legal Costs Recovered Gain on Disposal of Assets Other Income TOTAL INCOMING RESOURCES	Unrestricted Funds Totals Totals 2025 2024 £ £ 122,907 127,253 11,636 12,581 - - 134,543 139,834 - - 12,000 14,000 12,000 14,000 - - 2,640 300 2,640 300 58,476 55,480 - - 58,476 55,480 - - - - 13,742 4,572 13,742 4,572 221,401 214,186	Unrestricted Funds Totals Totals 2025 2024 £ £ 122,907 127,253 11,636 12,581 - - 134,543 139,834 - - 12,000 14,000 12,000 14,000 - - 2,640 300 2,640 300 58,476 55,480 - - 58,476 55,480 - - - - 13,742 4,572 13,742 4,572 221,401 214,186
		139,834
		- 14,000
		14,000
		- 300
		300
		55,480 -
		55,480
		- - 4,572
		4,572

		214,186

MASJID AL-AQSA

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDING 30 APRIL 2025

2. RESOURCES EXPENDED

(a) Costs of Generating Funds Books, Radio & Reference Materials Funeral Materials (b) Cost of Charitable Activities Wages, Teachers Fees & PAYE Pension Contributions Conference & Exam Fees Guest Speakers & Scholars Expenditure on Religous Festivals Expenditure on Youth Gifts & Prizes Subscriptions, Licenses & Memberships Donations *Mosque Running Expenses* Rates & Water Heat & Light Insurance Telephone IT & Software Expenses Mosque Repairs & Maintenance Printing, Stationery & Postage Miscellaneous Expenses Depreciation (c) Governance Costs Bank Charges Accountancy Legal & Professional Fees TOTAL RESOURCES EXPENDED	Unrestricted Funds Totals Totals 2025 2024 £ £ 2,211 3,025 - 2,325 2,211 5,350 89,587 89,260 - - - - - - 4,950 2,667 - - 7,313 6,494 - - 25,145 27,263 2,728 1,837 10,402 14,301 1,672 1,616 691 596 1,218 1,616 42,979 10,980 491 1,374 733 2,133 3,036 3,036 190,945 163,173 193 25 - - 1,746 1,325 1,939 1,350 195,095 169,873	Unrestricted Funds Totals Totals 2025 2024 £ £ 2,211 3,025 - 2,325 2,211 5,350 89,587 89,260 - - - - - - 4,950 2,667 - - 7,313 6,494 - - 25,145 27,263 2,728 1,837 10,402 14,301 1,672 1,616 691 596 1,218 1,616 42,979 10,980 491 1,374 733 2,133 3,036 3,036 190,945 163,173 193 25 - - 1,746 1,325 1,939 1,350 195,095 169,873
		5,350
		89,260 - - - 2,667 - 6,494 - 27,263 1,837 14,301 1,616 596 1,616 10,980 1,374 2,133 3,036
		163,173
		25 - 1,325
		1,350

		169,873

MASJID AL-AQSA

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDING 30 APRIL 2025

3. RESOURCES USED Included in resources used are the following costs: Staff Costs Wages & Salaries Pension Costs Social Security Costs During the year the charity employed 2 people.	2025 £ 89,587 - - 89,587	2024 £ 89,260 - -
		89,260

Trustees' Remuneration & Related Party Transaction

No members of the management committee received any remuneration during the year.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.

Land & Buildings Total Freehold	- 3,036 Plant & Fixtures & Machinery Fittings	-
		3,036
		Computer Equipment
£ £ 1,169,007 1,138,642 - - - -	£ £ - 30,365 - - - -	£ - - -
1,169,007 1,138,642	- 30,365	-
19,596 - 3,036 - - -	- 19,596 - 3,036 - -	- - -
22,632 -	- 22,632	-
1,146,375 1,138,642	- 7,733	-
1,149,411 1,138,642	- 10,769	-

MASJID AL-AQSA

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDING 30 APRIL 2025

5. ANALYSIS OF NET ASSETS BY FUND

Fixed Assets Current Assets Current Liabilities Long-Term Liabilities Fund Balance 6. MOVEMENT IN FUNDS As at Incoming 01/05/2024 Resources £ £ Unrestricted Funds 1,365,801 221,401 1,365,801 221,401 7. DEBTORS Gift Aid Payments Prepayments 8. LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade Creditors Accruals Other Creditors Social Security & Other Taxes Qaraz-e-Hasana Loans (Interest Free) 9. LIABILITIES: AMOUNTS FALLING DUE AFTER ONE YEAR Qaraz-e-Hasana Loans (Interest Free)	Unrestricted Funds £ 1,146,375 317,572 (593) (26,135) 1,437,219 Outgoing Resources £ (195,095) (195,095)	Transfer Between Funds £ - - 2025 £ - - - 2025 £ - - - 593 - 593 2025 £ 26,135	As at 30/04/2025 £ 1,392,107
			1,392,107
			2024 £ - -
			-
			2024 £ - - 2,845 2,296 -
			5,141
			2024 £ 26,135