2025-03-31-accounts - Bolton Council Of Mosques

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Bolton Council of Mosques Report and Financial Statements For the Year Ended 31 March 2025 Charity Number: 1114004

STONEBRIDGE ACCOUNTANTS 19A CHORLEY OLD ROAD LANCASHIRE BOLTON BL1 3AD

Bolton Council of Mosques

Contents Summary

For The Year Ending 31 March 2025

Contents	Page
Legal and administration information	3
Report of the trustees	4
Report of the independent examiner	7
Statement of financial activities	8
Balance sheet	9
Notes forming part of the financial statements	10-14

Bolton Council of Mosques

Legal and Administration Information

For The Year Ending 31 March 2025

Trustees

Name Office Imteyaz Ali Secretary Asif Patel Chairman Abdul Wajid Khan Vice Chairman Faisal Rai Treasurer

Bankers

Lloyds TSB Bank Plc Hotel Street Bolton Lancashire BL1 1DB

Solicitors

Abbey Solicitors 1 Christie Way Manchester Lancashire M21 7QY

Independent Examiner

Stonebridge Accountants & Business Advisors 19A Chorley Old Road Bolton Lancashire BL1 3AD

Bolton Council of Mosques

Report of the Trustees

For The Year Ending 31 March 2025

Report of the trustees for the year ended 31 March 2025

Assalamaulaikum Warahmatullahe Wabarakatu

The trustees present their report along with the financial statement for the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 10 and comply with the charity’s constitution and applicable law.

Constitution and charitable objects

The charity is constituted under a 1996 constitution and registered with The Charity Commissioners under charity number 1114004 in 2006. The constitution has been amended in subsequent years, the latest amendment being in December 2005. The Trustees are elected at the Bi-Annual General Meeting.

The objects of the BCoM shall be primarily for the benefit of the residents of Bolton borough and the neighbourhood thereof by the advancement in the understanding of the Islamic religion, particularly but not exclusively by encouraging the establishing and maintenance of Mosques and pursuing the improved delivery of their services to the public, the promotion of racial and religious harmony between Muslims and non-Muslims in order to foster mutual understanding and toleration. To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have a need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life. To Establishing an Islamic community organisation and to maintain and manage the same, (whether alone, or in co-operation with any local authority or other persons or body) in enhancement of the above objects. The promotion of such other charitable purposes particular for the benefit of the Muslim Community as the trustees think fit.

The charity is entirely run by volunteers. Members offer their services as trustees through nominations to become Executive Committee members of the Society at the AGM and if elected by the members they become trustees. The trustees will subsequently hold a meeting to appoint the Office Bearers for the next year. The Secretary and the President once appointed may remain in office for a maximum of two, two-year periods i.e., four years.

Since our last AGM, the BCoM has continued to make steady progress by the grace of the Almighty God. Once again it is our pleasure and honour to report to all the members that our society is in excellent shape. Most important of all our Society has been immeasurably helped and guided by the Grace and indeed mercy of the Almighty God and without his favour and his wish, man is incapable of achieving anything.

Principle policies to achieve objectives

The trustees shall raise and promote issues to the statutory authority bodies and any other organisation necessary in order to advance and achieve the objectives of the charity.

Activities and Achievements

We would like to take this opportunity to inform you of some of our achievements that were made during the past year and also share with you a glimpse of the future.

The main focus during the year was on the funeral services provided by BCOM. During the year BCOM also continued on the planning work and collecting donations for the long awaited purpose built building at the cemetery for funeral prayers which was completed during the year and is now in full use.

Bolton Council of Mosques

Report of the Trustees

For The Year Ending 31 March 2025

Key Priorities for 2024/2025 were to:

BCoM Executives and staff represent the Muslim community at all strategic meetings such as the Vision Partnership, Safeguarding Executive Board, Cleaner & Greener Partnership, Faith Leaders Forum, Stronger Communities Partnership, amongst others.
BCoM Executives and Staff attend MCB meetings and regional Council of Mosques Meetings in the North of England.
Core work around providing essential services to the Muslim community such as ACWY Vaccination Service, Circumcision Service, Funeral& Bereavement Services and Counselling Service have all progressed and are increasing in numbers year on year.
Carry out internal audits for madrassas to prepare for the Out of School Settings regulations
Arranged training sessions as part of the Quality Management Systems around First Aid, Paediatric First Aid, Safeguarding Level 3
Interfaith initiatives have been strengthened with joint working with Masjids, events around Cricket, Peace Vigils and other subject areas.
Deal with other emerging issues which are unpredictable such as the Educational issues, Hate Crime, working with the Hospice, the rise of Extreme Right Wing activity in the town no name a few.
Work with Statutory partners around environmental initiatives such as recycling, litter pick up, recycling in Ramadan etc...Also work with GMFRS to deliver Road Traffic Collision Demonstrations and delivering Heart Start Training. Assist GMP with positive action recruitment events held at various mosques
The BCoM base is used by many groups and drop-ins such Mental Health, Over 40’s Men/Women, Bolton Shared Care.
Suicide prevention workshops held in partnership with the CCG and Papyrus.
Youth Work activity for boys and girls including activities over holidays and half term and organising residentials.
Diabetes awareness project, recruiting Ambassadors and working with Diabetes UK
Assist with Mosque visits and Faith Trails in partnership with Bolton Interfaith Council
Counselling Service providing a culturally and religiously sensitive service to clients.
Distribution of quarterly newsletters to all mosques and our partners and other agencies. Use of Social Media, such as Twitter to publicise and promote the work at BCoM. This is done via our BCoM twitter account and an addition account for funerals.
Commence planning work and collecting of donations for a purpose built building at the cemetery for funeral prayers.
A thanks to all volunteers at BCoM (Management, Funeral, Health, etc) without whom we simply would not be able to operate.

Charity Assets

The assets of the charity consist of the cost of improving the rented offices of the BCoM and also the furniture and equipment used in the offices.

Risk Management

The current account funds are held with a leading bank to minimise disruption to activities and reduce risk.

All investment decisions are made to achieve a reasonable return from acceptable sources according to Islamic Jurisprudence whilst minimising the risk.

Reserve Policy and Future Plans

At the year end the society held enough funds or provision for funds to pay for its expenses for the year. The charity is constantly looking at other grants to employ more people for specific projects.

Bolton Council of Mosques

Report of the Trustees

For The Year Ending 31 March 2025

Statement of the Trustees' Financial Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the 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 trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of The Bolton Council of Mosques and its incoming resources and application of resources of the charity for the period. In preparing the financial statements, the trustees are required:

Select suitable accounting policies and apply them consistently
Observe the methods and principles in Charities SORP
Make judgements and estimates that are reasonably prudent
State whether applicable accounting standard have been followed, subject to any material departures disclosed and explained in the financial statements, and
Prepare the financial statements on a going concern basis unless it is inappropriate to presume that The Bolton Council of Mosques will continue in business.

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the constitutions. 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.

Aamin Summa Aamin. Waalaykum Warahmatullahe Wabarakatu

Approved by the Trustees of Bolton Council of Mosques and signed on its behalf by:

Imteyaz Ali Asif Patel (Secretary) (Chairman) Date: 20 January 2026

Bolton Council of Mosques

Independent Examiner's Report to the Members of Bolton Council of Mosques, Bolton

We report on the accounts of the Trust for the year ended 31 March 2025, which are set out on pages 8 to 14.

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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is our responsibility to:

examine the accounts (under section 145 of the 2011 Act);
to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and
to state whether particular matters have come to our attention.

Basis of Independent Examiner's Report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners.

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 we do not express an audit opinion or otherwise as to whether the accounts present 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 our attention:

Which gives us reasonable cause to believe that, in any material respect, the requirements:

(a) to keep accounting records in accordance with section 130 of the 2011 Act; and

(b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or

To which, in our 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 BL1 3AD

Date: 20 January 2026

Bolton Council of Mosques

Statement of Financial Activities

For The Year Ending 31 March 2025

Notes Incoming resources Incoming resources from generated funds Voluntary Income 3 Incoming resources from charitable activities 4 Other incoming resources Total incoming resources Resources expended Charitable Activities 5 Support Costs 6 Total resources expended Net Movement in Funds Total Funds Brought Forward Adjustment in Funds Total Funds Carried Forward	Unrestricted funds £ - 82,074 - 82,074 35,587 28,981 64,568 17,506 4,657 (5,225) 16,938	Restricted income funds £ 329,197 1,500 - 330,697 266,100 30,600 296,700 33,997 386,178 5,225 425,400	2025 Total £ 329,197 83,574 - 412,771 301,687 59,581 361,268 51,503 390,835 - 442,338	2024 Total £ 283,464 54,946 -
				338,410
				300,114 62,700
				362,814
				(24,404) 415,239 -
				390,835

Bolton Council of Mosques

Balance Sheet as at 31 March 2025

Notes Fixed Assets Tangible assets 9 Total Fixed Assets Current Assets Debtors and Prepayments 10 Cash at bank and in hand Total Current Assets Creditors: amounts falling due within one year 11 Net Current Assets Net Assets Funds of the Charity Restricted funds Unrestricted funds Total Funds	Unrestricted funds £ - - - 18,058 18,058 1,120 16,938 16,938 - 16,938 16,938	Restricted income funds £ 356,152 356,152 - 73,358 73,358 4,110 69,248 425,400 425,400 - 425,400	2025 Total £ 356,152 356,152 - 91,416 91,416 5,230 86,186 442,338 425,400 16,938 442,338	2024 Total £ 241,109
				241,109
				- 160,039
				160,039
				10,313
				149,726

				390,835
				386,178 4,657
				390,835

Signed by two of the trustees on behalf of all the trustees on

Imteyaz Ali	Asif Patel
20 January 2026	20 January 2026

Bolton Council of Mosques

Notes forming part of the Financial Statements

For The Year Ending 31 March 2025

1. Principal Accounting Policies (a) Basis of accounting These accounts have been prepared on the basis of historical cost (except that investments are shown at market value) in accordance with Accounting Standards and with the Charities Act 2011.

(b) Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year. (c) Changes to previous accounts No changes have been made to accounts for previous years.

2.	Accounting policies
	INCOMING RESOURCES
	Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
	resources	- the charity becomes entitled to the resources;
		- the trustees are virtually certain they will receive the resources; and
		- the monetary value can be measured with sufficient reliably.
	Incoming resources with	Where incoming resources have related expenditure (as with fund raising or contract
	related expenditure	income) the incoming resources and related expenditure are reported gross in the SoFA.
	Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
		entitlement to the resources.
	Tax reclaims on	Incoming resources from tax reclaims are included in the SoFA at the same time as the
	donations and gifts	gift to which they relate.
	Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or
		the amount actually realised.
		Gifts in kind for sale or distribution are included in the accounts as gifts only when sold
		or distributed by the charity.
		Gifts in kind for use by the charity are included in the SoFA as incoming resources
		when receivable.
	Donated services and	These are only included in incoming resources (with an equivalent amount in resources
	facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
		material. The value placed on these resources is the estimated value to the charity of the
		service or facility received.
	Volunteer help	The value of any voluntary help received is not included in the accounts but is described
		in the trustees' annual report.
	Investment income	This is included in the accounts when receivable.
	Investment gains and	This includes any gain or loss on the sale of investments and any gain or loss resulting
	losses	from revaluing investments to market value at the end of the year.
	EXPENDITURE AND LIABILITIES
	Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation
		committing the charity to pay out resources.
	Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of
		trustee meetings and cost of any legal advice to trustees on governance or constitutional
		matters.
	Support costs	Support costs include central functions and have been allocated to activity cost
		categories on a basis consistent with the use of resources, e.g. allocating property costs
		by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
	ASSETS
	Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least £250.
	use by charity	They are valued at cost or, if gifted, at the value to the charity on receipt.
	Investments	Investments quoted on a recognised stock exchange are valued at market value at the
		year end. Other investment assets are included at trustees' best estimate of market value.
	Depreciation	Tangible assets are stated at cost less depreciation. Depreciation is provided at rates
		calculated to write off the cost less estimated residual value of each asset over its
		expected useful life, as follows:
		Land & Buildings 5% Straight line
		Sports & Leisure Equipment 10% Straight line
		Office Equipment 10% Straight line
		Equipment & Furnishings 10% Straight line

Bolton Council of Mosques

Notes forming part of the Financial Statements

For The Year Ending 31 March 2025

3. Voluntary income Cemetery Building Donations Emergency Relief Project Donations Funeral Services Charges & Donations Community Project Grants Covid & HMRC JRS Grants Other Grants 4. Incoming resources from charitable activities ACWY Vaccinations IBB Deposit Account profit Circumcision Clinic Criminal Records Check Post Mortem - MRI Scan Room Hire Income Youth Activities Fees Other Income	Unrestricted funds £ - - - - - - - Unrestricted £ 15,283 - 43,320 4,105 - 18,366 - 1,000 82,074	Restricted income funds £ 26,331 - 290,814 12,052 - - 329,197 Restricted £ - - - - - - - 1,500 1,500	2025 Total £ 26,331 - 290,814 12,052 - - 329,197 Total £ 15,283 - 43,320 4,105 - 18,366 - 2,500 83,574	2024 Total £ 28,585 - 223,027 31,852 - -
				283,464
				Total £ 2,326 - 33,061 1,331 - 17,224 - 1,004
				54,946

Bolton Council of Mosques

Notes forming part of the Financial Statements

For The Year Ending 31 March 2025

5. Charitable activities

ACWY Vaccinations Purchases Emergency Relief Project Costs Circumcision Clinic Consultancy Fees Counselling Fees Criminal Records Bureau Subscription Subscriptions Professional Fees Community Training Projects Post Mortem - MRI Scan & Other Funeral Expenses Salaries Redundancy Pay Youth Projects	Unrestricted £ 7,529 - 25,310 - 2,488 260 - - - - - - 35,587	Restricted £ - - - - - - - - 228,472 25,079 - 12,549 266,100	2025 Total £ 7,529 - 25,310 - 2,488 260 - - 228,472 25,079 - 12,549 301,687	2024 Total £ 594 - 25,710 - 2,524 - 2,781 - 227,898 23,320 2,020 15,267
				300,114

6. Governance Costs

Bad Debt Independent Examination Fee Bookkeeping & Payroll Fees Bank and Card Charges Equipment Costs & Hire Insurance Light and Heat Motor and Travelling Expenses Printing, Postage and Stationery Rent Repairs and Renewals Events and Meeting Expenses Sundry and Cleaning Expenses Telephone, IT and Website Costs Water Charges Depreciation/Amortisation	Unrestricted £ - - 1,060 184 - 800 5,494 - 1,442 12,500 924 - 216 3,883 2,478 - 28,981	Restricted £ - 800 - 187 - - 1,998 - - - 4,064 3,792 - - 19,759 30,600	Total £ - 800 1,060 184 187 800 5,494 1,998 1,442 12,500 924 4,064 4,008 3,883 2,478 19,759 59,581	Total £ - 800 1,000 3 187 1,844 18,515 1,055 703 15,000 3,755 1,790 1,895 2,935 528 12,690
				62,700

Bolton Council of Mosques

Notes forming part of the Financial Statements

For The Year Ending 31 March 2025

7. Details of certain items of expenditure

7.1 Trustee expenses

Trustees are not remunerated for their services and there were no out of pocket expenses paid this year.

7.2 Fees for Independent examination of the accounts

The accounts are being independently examined this year, and the independent examiner has been paid fees of £800 for their services.

8. Paid Employees

8.1 Staff costs

Paid Employees 8.1 Staff costs
Gross wages and salaries Employer's national insurance costs Employer's pension costs Redundancy costs 8.2 Average number of employees in the year. Charitable Activities Tangible fixed assets Leasehold Land & Buildings £ Cost At 1 April 2024 287,618 Disposals - Additions 128,232 At 31 March 2025 415,850 Depreciation At 1 April 2024 46,509 Disposals - Charge for the Year 19,102 At 31 March 2025 65,611 Net book value At 31 March 2025 350,239 At 31 March 2024 241,109	Sports & Leisure Equipment £ 6,812 - 1,370 8,182 6,812 - 137 6,949 1,233 -	Office Equipment £ 50,850 - - 50,850 50,850 - - 50,850 - -	2025 £ 23,579 1,500 - - 25,079 2025 1 Equipment & Furnishings £ 23,423 - 5,200 28,623 23,423 - 520 23,943 4,680 -	2024 £ 22,316 1,004 - -
				23,320
				2024 2
				Total £ 368,703 - 134,802
				503,505
				127,594 - 19,759
				147,353
				356,152
				241,109

9. Tangible fixed assets

Bolton Council of Mosques

Notes forming part of the Financial Statements

For The Year Ending 31 March 2025

10. Debtors and Prepayments Debtors Other Debtors Prepayments 11. Creditors: amounts falling due within one year Accruals Other Creditors Creditors	2025 £ - - - - 2025 £ 1,920 3,310 - 5,230	2024 £ - - -
		-
		2024 £ 5,280 5,033 -
		10,313

No person or organisation holds any security over the assets of the charity.