**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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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 ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Thu, 21st May 2026 18:09:30 BST Thu, 21st May 2026 18:20:10 BST Thu, 21st May 2026 11:28:19 BST Javed Iqbal - Signer (631965d2cc8a10703ce99c4ee37c5f04) Khalid Javed - Signer (814fd9e34f5c878e5e589019f2fac5e6) Faraz Raza - Signer (7738eedc7261b69452a2d39512b7bf22) ## **Audit history log** ## **Date** ## **Action** Thu, 21st May 2026 11:17:56 BST Envelope generated by M Raza & Co (86.181.91.164) Thu, 21st May 2026 11:17:56 BST Document generated with fingerprint 22aa0ab8a1a8de01b28bea4d66da788e (86.181.91.164) Thu, 21st May 2026 11:19:08 BST Sent the envelope to Javed Iqbal for signing (86.181.91.164) Thu, 21st May 2026 11:19:08 BST Sent the envelope to Mohammed Ilyas for signing (86.181.91.164) Thu, 21st May 2026 11:19:08 BST Sent the envelope to Faraz Raza for signing (86.181.91.164) Thu, 21st May 2026 11:19:10 BST Document emailed to party email Thu, 21st May 2026 11:19:10 BST Document emailed to party email Thu, 21st May 2026 11:19:11 BST Document emailed to party email Thu, 21st May 2026 11:21:55 BST Faraz Raza opened the document email. (86.181.91.164) Thu, 21st May 2026 11:21:58 BST Faraz Raza viewed the envelope (86.181.91.164) Thu, 21st May 2026 11:27:36 BST M Raza & Co has changed the party Mohammed Ilyas to Khalid Javed and party email to party email (86.181.91.164) Thu, 21st May 2026 11:27:36 BST Sent the envelope to Khalid Javed for signing (86.181.91.164) Thu, 21st May 2026 11:27:37 BST Document emailed to party email Thu, 21st May 2026 11:27:44 BST Sent Khalid Javed a reminder to sign the document. (86.181.91.164) Thu, 21st May 2026 11:27:45 BST Document emailed to party email Thu, 21st May 2026 11:27:53 BST Faraz Raza viewed the envelope (86.181.91.164) Thu, 21st May 2026 11:28:19 BST Faraz Raza signed the envelope (86.181.91.164) Thu, 21st May 2026 11:34:15 BST Khalid Javed opened the document email. (104.28.40.140) Thu, 21st May 2026 14:08:12 BST Khalid Javed viewed the envelope (194.40.247.78) Thu, 21st May 2026 18:05:11 BST Thu, 21st May 2026 18:06:29 BST Thu, 21st May 2026 18:09:31 BST Thu, 21st May 2026 18:18:36 BST Thu, 21st May 2026 18:20:10 BST Thu, 21st May 2026 18:20:10 BST Thu, 21st May 2026 18:20:10 BST Thu, 21st May 2026 18:20:10 BST Thu, 21st May 2026 18:20:10 BST Thu, 21st May 2026 18:20:10 BST Javed Iqbal opened the document email. (172.224.226.2) Javed Iqbal viewed the envelope (92.40.204.240) Javed Iqbal signed the envelope (92.40.204.240) Khalid Javed viewed the envelope (51.198.233.191) Khalid Javed signed the envelope (51.198.233.191) This envelope has been signed by all parties (51.198.233.191) Signed document confirmation emailed to party email (51.198.233.191) Signed document confirmation emailed to party email (51.198.233.191) Signed document confirmation emailed to party email (51.198.233.191) Signed document confirmation emails have been sent to all parties. Document URL: https://api.signable.app/shareable/envelope?t=06e52135-3b8a-44d4-81bf-1 ed737789690 (51.198.233.191)