Charity Registration Number: 1111465 JAMIAT AHL-E-HADITH NELSON TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" March 2024 Jamiat Ahl-e-Hadith Nelson Contents Page Trustees, Report Independent examiners, report Statement of financial activities Balance Sheet Notes to the financial statements 8-12 Jamiat Ahl-e.Hadith Nelson Trustees, Report For the year ended 31st March 2024 The trustees present their report along with the financiaf statements of the charity for the year ended 31st March 2024. The financial statements have been prepared on the accounting policies set out in notes to the financial statements and comply with the charity's constitution. References and administrative details of the charity Correspondence Address Mohammadi Mosque Netherfield Road Nelson, Lancashire BB9 9QL Trustees Mohammad Aslam Sabir Hussain Tariq Mahmood Ghulam Ghaus Chairperson Vice Chairperson Committee Member Treasure Bankers TSB Bank Manchester Road Nelson Barclays Bank 34 Manchester Road Nelson Virgin Money Manchester Road Nelson Structure, Governance and Management A .Governing Document Jamiat Ahl-e-hadith Nelson is an association governed by its constitution dated 1st July 2005 and was registered with the charity commission, B. Method of appointment and induction of new Trustees New Trustees are appointed by the members of the charity at a general meeting and are briefed on their legal obfigations under charity law, the content of the charity's constitution, and its recent performance. Jamiat Ahl-e-Hadith Nelson Trustees, report {continued) For the year ended 31st March 2024 C. Organisational structure and decision making The board of Trustees oversee the running of the charity on a day to day basis. All operational decisions are made at board meetings which are held frequently through the year. D. Risk Management The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. Objectives and Activities A. Summary of Objectives The objectives of the charity as set out in its governing document are as follows: The advancements of the Islamic religion by way of: The establishment of a Mosque The provision of facilities for the practice of Islamic faith. The facilitatton if communal activities. The provision of facifitation of Islamic education for adults and children The facilitation for Sisters - Sisters are an integral part of our Mosque and as such have their own designated areas and facilities. The Sisters currently have trwo classes a week which are used to teach the recitation of the Qur'an with Tajweed. The provision for teaching - bi weekly Arabic language classes are held within the Mosque for the Brothers. The provision of conferences. The mosque currently hosts a few conferences throughout the year, which are open to Brothers and Sisters. B. Financial Review a) Reserve Policy The charity reserve policy is to maintain enough liquid reserves to deal wlth the short-term unforeseen obligation and expenditure. b) Funding Funding comes from voluntary donation from mainly local community through the fundraising programmes. Jamiat Ahl-e.Hadith Nelson Trustees, report (continued) For the year ended 31" March 2024 Plans for Future The charity is planning to increase the worship place and encourage more people to attend the knowledge build programmes and create more teaching facilities for children and women. Statement of Trustees Responsibilities Charity is required by law to prepare accurate financial statements to reflect the money coming in and going out i.e. which shows true and fair view of the financial affairs of charity and to prepare this statement trustee need to: Select consistent accounting policies Make reasonable judgement Review that recommended policies are followed properly Prepare the statements ongoing basrs The trustees are fully responsible for keeping proper accounting records to ensure that the financial statement based on these records comply with Charities Act 2011 and any other laws that replace it. The trustees are also responsible for safeguarding the charity assets and take reasonable steps to prevent the fraud and irregularities. The report was approved by the trustees on 12th December 2024 and signed on their behalf by: Signature M Aslam Chairman Independent examiner's report on the accounts CHARITY COMMISSION FOR ENGLAND AND WALES *• Section A Independent Examiner's Report Report to the trustees/ members of JAMIAT AHL-E-HADITH NELSON 31 MARCH 2024 On accounts for the year ended Charity no (if any) 1111465 Respective responsibilitie5 of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charitfs trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charitie5 Act") and that an independent examination is needed. It is my responsibility to: exarnine the accounts under section 145 of the Charities Act, to fotlow the procedures latd down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and to State whether particular matters have come to my attention Basis of independent examine15 Statement My exarnination was carried out in accordance with 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 explanation5 from the trustees concerning any such rnatters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opfnion is given as to whether the accounts present a 'true and fairf view and the report is limlted to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no material matters have come to my attention, which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts dtd not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Report5) Regulations 2008 other than any requirement that the accounts give a 'true and fatrf view which is not a matter considered as part of an independent examination. I have come across no other matters Sn connection with the examinatlon to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed: Date. 12/12/2024 Name: Kashif Insari Relevant professional qualification(s) or body (if any): Ka5hif Insari (MAAT) Address: Pendle Haven, 138 Every Street Nelson, 8B9 7EX Section B- Disclosure Only eornplete if tlie examiner needs to Iiiglilight material matters of concern (see CC32, Independent examination of cbarity accounts: dii'ections and uidance for examiners). Give here brief details of any items that the examiner wishes to disclose Jamiat Ahl-e-Hadith Nelson Statement of Financial Activities As at 31st March 2024 Restricted Funds 2024 Unrestricted Funds 2024 Total Funds 2024 Total Funds 2023 Notes Incoming resources Incoming resources from Generated funds Voluntary income 63,702 63,702 59,692 Other Incoming resources Total incoming resources 63,702 63,702 59,692 Resources Expended Costs of generating funds Charitable activities Governance costs 50,466 3,919 50,466 3,919 35,734 4,642 Total resources expended 54,385 54,385 40,376 Net Incoming resources 9,317 9,317 19,316 Total funds brought forward 467,690 467,690 448,374 Total funds carried forward 477,007 477,007 467,690 Jamiat Ahl-e-Hadith Nelson Balance Sheet As at 31st March 2024 2024 2023 Notes Fixed Assets Tangible Fixed Assets 241,204 244,173 Intangible Fixed Assets Current Assets Debtors Cash at bank and in hand 238,263 228,627 238,263 228,627 Creditors: amounts falling due within One year (2,460) (5,110) Net Assets 477,007 467,690 Charity Funds Unrestricted funds Restricted funds 10 477,007 467,690 Total funds 477,007 467,690 The financial statements were approved by the Trustees on 12th December 2024 and signed on their behalf by: Chairman The notes on pages 8 to 12 form part of these financial statements. Jamiat Ahl-e-Hadith Nelson Notes to the financial statements st For the year ended 31 March 2024 1. Accounting policies 1.1 Basis of preparation of financial statements The financial statements have been prepared under the hÈstorical cost convention and have been prepared in accordance with the statements of Recommended Practice (SORP), "Accounting and Reporting by Charities published in March 2005 and applicable accounting standards. 1.2 Fund Accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been rarsed by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. 1.3 Incoming resources All incoming resources are included in the Statements of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Voluntary Income- Including donations, gifts, and grants that provide core funding or are of general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Income from Charitable Activities services which are provided. including Income recognised as earned from the related goods or 1.4 Fixed Assets Individual fixed assets are initially recorded at cost. Depreciation Depreciation is provided on tangible fixed assets to write off the cost or valuation, less any estimated Residual value, over their expected useful economic life as follows: Fixtures, Fittings & Equipment 200/0 Straight15ne basis Land & Buildings Jamiat Ahl-e-Hadith Nelson Notes to the financial statements For the year ended 31st March 2024 1. Accounting polictes (continued) 1.4 Resources expended All expenditure is accounted for on an accrual basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities, they have been allocated on a basis consistent with the use of the resources. Charitable Activities include those costs that are directly related to the objectives of the charity. Governance costs include those incurred in the governance of its assets and are primarily associated with constitutional and statutory requirements. Support Costs for a single activity are allocated directly to that activity. Where support costs relate to several activities, they have been apportioned on the basis of number of direct staff supporting that activity. 1.5 Taxation As a registered charity, the charity is exempt from Income and Corporation tax to the extent that its income and gains are applicable to the charitable purposes only. No taxabfe incomes were received during the year. 2. Voluntary Income Restricted Funds 2024 Unrestricted Funds 2024 Total Funds 2024 Totar Funds 2023 Appeals and donations 63,702 63,702 59,692 63,702 63,702 59,692 Jamiat Ahl-e-Hadith Nelson Notes to the financial statements For the year ended 31 March 2024 st 3. Other Incoming resources Restricted Funds 2024 Unrestricted Funds 2024 Total Funds 2024 Total Funds 2023 Government Grants Sale Of Fixed Assets 4. Analysis of resources expended by charitable activities Activities Undertaken Directly 2024 Support Costs 2024 Total 2024 Total 2023 Mosque Activities 50,466 50,466 35,734 50,466 50,466 35,734 5. Governance Costs Restricted Funds 2024 Unrestricted Funds 2024 Total Funds 2024 Total Funds 2023 Accountancy Independent examination Depreciation on Frxed Assets 600 350 2,969 600 350 2,969 600 330 3,712 3,919 3,919 4,642 10 Jamiat Ahl-e-Hadith Nelson Notes to the financial statemen.ts st For the year ended 31 March 2024 6. Fixed Assets Land Building Fixtures & fittings Total Cost As at 31 March2023 Additions/Deletions 229,327 33,480 262,807 As at 31 March 2024 229 327 33 800 262 807 Depreciation As at 31 March2023 Charge for the year 18,634 2,969 14,922 3,712 As at 31 March 2024 21603 18 634 Net Book Value As at 31 March 2023 As at 31 March 2024 229 327 229 327 14 846 11877 244 173 241204 There are tangible fixed assets at book value of £2, for the year ended 31 st March 2024. 7. Intangible Fixed Assets There are no intangÉble fixed assets for the year ended 31 st March 2024. 8. Debtors There were no debtors in the year ended 31 st March 2024. 9. Creditors Amount falling due within one year Restricted Funds 2024 Unrestricted Funds 2024 Total Funds 2024 Total Funds 2023 Accountancy Fee 152 152 152 Other 2,308 2,308 4,957 2,460 2,460 5,109 11 Jamiat Ahl-e-Hadith Nelson Notes to the financial statements For the Year ended 31st March 2024 10. Statement of funds Brought fOr￿ard Incoming Resources Resources expended Carried forward Unrestricted funds Restricted funds 467,690 63,702 54,385 477,007 467,690 63,702 54,385 477,007 11. Charity Control & Other Disclosures During the year, the charity was controlled by the Trustees. During the year, no Trustees received any remunerations. During the year, no Trustees received any benefits in kinds. During the year, no trustees received any retmbursement for expenses. 12