REGISTERED CHARITY NUMBER: 1110910
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2025
for
Madina Mosque Cardiff
M Raza & Co. Chartered Certified Accountants 166 Whitchurch Road Cardiff CF14 3NA
Madina Mosque Cardiff
Contents of the Financial Statements for the Year Ended 31 July 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 | to | 12 |
Madina Mosque Cardiff
Report of the Trustees for the Year Ended 31 July 2025
The trustees present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Madina Mosque remains steadfast in its unwavering commitment to fulfill its mission, tirelessly striving to achieve its objectives through a diverse array of activities tailored to meet the diverse needs of its community. This dedicated effort has persisted even within the confines of its temporary premises.
The mosque's regular activities, including congregational prayers, enlightening lectures, and educational initiatives, continue to flourish. Despite the challenges posed by external circumstances, the mosque has adeptly adapted to the digital era, extending its reach beyond physical boundaries by offering select services through online platforms. This innovative approach ensures accessibility for those who may be unable to physically attend the mosque but still seek spiritual connection and engagement.
One notable accomplishment worth celebrating is the successful execution of the mosque's funeral service, which has emerged as a vital cornerstone of support for the community. The seamless provision of this essential service not only exemplifies the mosque's commitment to its constituents but also underscores its significance as a compassionate and integral community institution.
As Madina Mosque navigates the transition from its temporary abode to the forthcoming new centre, it remains resolute in its dedication to enriching the lives of its community members through diverse initiatives. The mosque's multifaceted approach, embracing both tradition and innovation, underscores its adaptability and unwavering commitment to serving the spiritual, educational, and communal needs of the community.
Reserve Policy
The Charity's reserve policy is to keep sufficient reserves to cover six months of unrestricted charitable expenses.
In case of a shortfall the Trustees have given the undertaking to meet the day to day expenses.
Fundraising is through public and members donations.
Key objectives of the Charity
Charity's key objectives are to provide a place for worship and teaching facilities to the public, which were met during the year.
Investment policy and objectives
The Management Committee has power to borrow money and to make investments in a transparent manner to achieve and enhance the charitable objectives of the Charity and managing the financial affairs of the Charity.
ACHIEVEMENTS AND PERFORMANCE
Madina Mosque has continued to advance its charitable objectives by providing religious, educational and community services for the benefit of the local community. Throughout the year, the Mosque has remained a vital place of worship, learning and support, offering regular congregational prayers, Islamic lectures, educational activities and community guidance.
The Mosque has continued to deliver a broad range of services. These include daily prayers, Jumu’ah prayers, Ramadan and Eid activities, children’s Islamic education, Qur’an learning, religious reminders and pastoral support for individuals and families.
The Mosque has also continued to communicate with the community through online platforms and digital channels, ensuring that announcements, reminders and religious guidance remain accessible to those who may not be able to attend in person.
Looking ahead, Madina Mosque remains committed to strengthening its facilities and services so that it can better meet the growing needs of the community. The trustees continue to work towards establishing a centre that supports worship, education, family life, youth development and wider community wellbeing. Madina Mosque remains dedicated to serving the community with sincerity, responsibility and long-term vision.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Page 1
Madina Mosque Cardiff
Report of the Trustees for the Year Ended 31 July 2025
Constitution and rules adopted 17 November 2004 as amended 31 July 2005
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1110910
Principal address
Lucas Street Cardiff CF24 4NZ
Trustees
The trustees who served during the year were as follows:-
| Javed Iqbal | Chair | Appointed Chair 6 September 2019 |
|---|---|---|
| Qasam Shad | Secretary | Appointed 1 June 2021 |
| Mohammad Ilyas | Treasurer | Appointed 25 July 2015 |
| Irfan Ul Haque | Trustee | Appointed 25 January 2016 |
| Shahid Saleem | Trustee | Appointed 25 January 2016 |
| Khalid Javaid Farooq Khalid |
Trustee Trustee |
Appointed 1 August 2017 Appointed 25 January 2016 |
Independent Examiner
M Raza & Co. Chartered Certified Accountants 166 Whitchurch Road Cardiff CF14 3NA
Approved by order of the board of trustees on 20 May 2026 and signed on its behalf by:
Javed Iqbal (May 21, 2026, 6:09pm)
Javed Iqbal - Trustee
Page 2
Independent Examiner's Report to the Trustees of Madina Mosque Cardiff
Independent examiner's report to the trustees of Madina Mosque Cardiff
I report to the charity trustees on my examination of the accounts of Madina Mosque Cardiff (the Trust) for the year ended 31 July 2025.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust'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 examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that 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 records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Faraz Raza (May 21, 2026, 11:28am)
Faraz Raza FCCA
M Raza & Co. Chartered Certified Accountants 166 Whitchurch Road Cardiff CF14 3NA
21 May 2026
Page 3
Madina Mosque Cardiff
Statement of Financial Activities for the Year Ended 31 July 2025
| Notes INCOME FROM Donations 2 EXPENDITURE ON Raising funds 3 Charitable activities Costs associated with charitable activites Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 434,653 310,320 - 310,320 124,333 1,338,636 1,462,969 |
Restricted fund £ 5,995 5,995 - 5,995 - 1,068,873 1,068,873 |
31.7.25 Total funds £ 440,648 316,315 - 316,315 124,333 2,407,509 2,531,842 |
31.7.24 Total funds £ 444,894 - 287,802 287,802 157,092 2,250,417 2,407,509 |
|---|---|---|---|---|
The notes form part of these financial statements
Page 4
Madina Mosque Cardiff
Balance Sheet 31 July 2025
| Notes FIXED ASSETS Tangible assets 7 CURRENT ASSETS Debtors 8 Cash at bank and in hand CREDITORS Amounts falling due within one year 9 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted funds £ 301,201 641 1,187,101 1,187,742 (25,974) 1,161,768 1,462,969 1,462,969 |
Restricted fund £ 1,068,873 - - - - - 1,068,873 1,068,873 |
31.7.25 Total funds £ 1,370,074 641 1,187,101 1,187,742 (25,974) 1,161,768 2,531,842 2,531,842 1,462,969 1,068,873 2,531,842 |
31.7.24 Total funds £ 1,351,548 641 1,055,610 1,056,251 (290) 1,055,961 2,407,509 2,407,509 1,338,636 1,068,873 2,407,509 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 20 May 2026 and were signed on its behalf by:
Javed Iqbal (May 21, 2026, 6:09pm)
Javed Iqbal - Trustee
Khalid Javed (May 21, 2026, 6:20pm)
Mohammed Ilyas - Trustee
The notes form part of these financial statements
Page 5
Madina Mosque Cardiff
Notes to the Financial Statements for the Year Ended 31 July 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 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 Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity is exempt from tax on its charitable activities.
2. DONATIONS
----- Start of picture text -----
||||
|---|---|---|
|31.7.25|31.7.24|
|£|£|
|Charity appeals|5,996|1,791|
|General donations|139,106|13,590|
|Jummah collections|-|51,551|
|-|
|Penny boxes|1,155|
|Funeral donations|750|-|
|Funeral services|294,456|288,360|
|Eid collections|-|9,423|
|Website advertisement|240|515|
|Online donations|-|78,319|
|Casket sales|-|190|
|Hall hire|100|-|
|440,648|444,894|
----- End of picture text -----
3.
RAISING FUNDS
Raising donations and legacies
----- Start of picture text -----
|||
|---|---|
|31.7.25|31.7.24|
|£|£|
|-|
|Expenses|316,315|
----- End of picture text -----
continued...
Page 6
Madina Mosque Cardiff
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
4. SUPPORT COSTS
| SUPPORT COSTS | |||||
|---|---|---|---|---|---|
| Unrestricted | Funeral | Restricted | |||
| expenditure | Depreciation | expenditure | expenditure | Totals | |
| £ | £ | £ | £ | £ | |
| Raising donations and legacies | 66,115 | 3,314 | 240,891 | 5,995 | 316,315 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
The Board of Trustees confirms that Javed Iqbal, acting in his capacity as Chairman of the charity, received payments totalling £31,874 (2024 - £52,425) during the financial period in exchange for services rendered in relation to the charity’s funeral services operations.
The Board has reviewed the nature of the services provided and confirms that these payments were properly considered, approved, and authorised in accordance with the charity’s governance procedures and relevant policies.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
6. STAFF COSTS
| Wages and salaries Other pension costs |
31.7.25 31.7.24 £ £ 37,455 37,869 434 434 |
|---|---|
| 37,889 38,303 |
|
| The average monthly number of employees during the year was as follows: | 31.7.25 31.7.24 |
| No employees received emoluments in excess of £60,000. |
7. TANGIBLE FIXED ASSETS
| COST At 1 August 2024 Additions At 31 July 2025 DEPRECIATION At 1 August 2024 Charge for year At 31 July 2025 NET BOOK VALUE At 31 July 2025 At 31 July 2024 |
Freehold land £ 10,000 - 10,000 - - - 10,000 10,000 |
Temporary building £ 200,504 - 200,504 - - - 200,504 200,504 |
Residential property £ 175,000 21,268 196,268 - - - 196,268 175,000 |
Assets under construction £ 951,829 572 952,401 - - - 952,401 951,829 |
|---|---|---|---|---|
continued...
Page 7
Madina Mosque Cardiff
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
7. TANGIBLE FIXED ASSETS - continued
| Fixtures Plant and and machinery fittings £ £ COST At 1 August 2024 10,458 4,077 Additions - - At 31 July 2025 10,458 4,077 DEPRECIATION At 1 August 2024 5,437 3,008 Charge for year 1,004 214 At 31 July 2025 6,441 3,222 NET BOOK VALUE At 31 July 2025 4,017 855 At 31 July 2024 5,021 1,069 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 10) Trade creditors Taxation and social security Other creditors 10. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts |
Motor vehicles £ 22,350 - 22,350 15,031 1,830 16,861 5,489 7,319 |
Computer equipment £ 4,319 - 4,319 3,513 266 3,779 540 806 31.7.25 £ 641 31.7.25 £ 24,861 (1) 532 582 25,974 31.7.25 £ 24,861 |
Totals £ 1,378,537 21,840 1,400,377 26,989 3,314 30,303 1,370,074 1,351,548 31.7.24 £ 641 31.7.24 £ - (1) - 291 290 31.7.24 £ - |
|---|---|---|---|
continued...
Page 8
Madina Mosque Cardiff
Notes to the Financial Statements - continued
for the Year Ended 31 July 2025
11. MOVEMENT IN FUNDS
| At 1.8.24 £ Unrestricted funds General fund - Unrestricted Funds 1,338,636 1,338,636 Restricted funds Restricted funds 1,068,873 TOTAL FUNDS 2,407,509 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 434,653 Restricted funds Restricted funds 5,995 TOTAL FUNDS 440,648 Comparatives for movement in funds At 1.8.23 £ Unrestricted funds Unrestricted Funds 1,181,544 Restricted funds Restricted funds 1,068,873 TOTAL FUNDS 2,250,417 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds Unrestricted Funds 443,104 Restricted funds Restricted funds 1,790 TOTAL FUNDS 444,894 |
Net movement in funds £ 124,333 - 124,333 - 124,333 Resources expended £ (310,320) (5,995) (316,315) Net movement in funds £ 157,092 - 157,092 Resources expended £ (286,012) (1,790) (287,802) |
At 31.7.25 £ 124,333 1,338,636 1,462,969 1,068,873 2,531,842 Movement in funds £ 124,333 - 124,333 At 31.7.24 £ 1,338,636 1,068,873 2,407,509 Movement in funds £ 157,092 - 157,092 |
|---|---|---|
continued...
Page 9
Madina Mosque Cardiff
Notes to the Financial Statements - continued for the Year Ended 31 July 2025
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Unrestricted Funds Restricted funds Restricted funds TOTAL FUNDS |
At 1.8.23 £ - 1,181,544 1,181,544 1,068,873 2,250,417 |
Net movement in funds £ 124,333 157,092 281,425 - 281,425 |
At 31.7.25 £ 124,333 1,338,636 1,462,969 1,068,873 2,531,842 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Unrestricted Funds Restricted funds Restricted funds TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 434,653 (310,320) 124,333 443,104 (286,012) 157,092 877,757 (596,332) 281,425 7,785 (7,785) - 885,542 (604,117) 281,425 |
|---|---|
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2025.
Page 10
Madina Mosque Cardiff
| INCOME Donations Charity appeals General donations Jummah collections Penny boxes Funeral donations Funeral services Eid collections Website advertisement Online donations Casket sales Hall hire Total incoming resources EXPENDITURE Expenses Unrestricted expenditure Wages Pensions Repairs & maintenance Legal fees Rates and water Insurance Light and heat Telephone and broadband Rent Computer costs Bank charges Catering Teacher fees Depreciation Plant and machinery Fixtures and fittings Motor vehicles Computer equipment Funeral expenditure Cemetery fees Coffin fees Motor expenses Sub contractors Cargo |
Detailed Statement of Financial Activities for the Year Ended 31 July 2025 31.7.25 31.7.24 £ £ 5,996 1,791 139,106 13,590 - 51,551 - 1,155 750 - 294,456 288,360 - 9,423 240 515 - 78,319 - 190 100 - 440,648 444,894 440,648 444,894 37,455 37,869 434 434 - 2,602 - 500 1,086 844 5,538 2,514 6,912 6,755 586 569 - 510 139 739 180 1,138 - 11,800 13,785 10 66,115 66,284 1,004 1,255 214 267 1,830 1,830 266 202 3,314 3,554 192,408 139,808 14,459 1,150 - 896 31,874 74,320 2,150 - 240,891 216,174 |
|---|---|
This page does not form part of the statutory financial statements
Page 11
Madina Mosque Cardiff
| Funeral expenditure Restricted expenditure Charity appeals Total resources expended Net income |
Detailed Statement of Financial Activities for the Year Ended 31 July 2025 31.7.25 31.7.24 £ £ 5,995 1,790 316,315 287,802 124,333 157,092 |
|---|---|
This page does not form part of the statutory financial statements
Page 12
Issuer
M Raza & Co
Document generated Thu, 21st May 2026 11:17:56 BST
Document fingerprint 22aa0ab8a1a8de01b28bea4d66da788e
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