Charty règistration numbgr 111S472
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 1 JULY 2023

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
LEGAL AND ADMINISTRATIVE INFORMATION
Trust••s
A£ Uthamrned
S Islarn
IAS M*oof
AA Hadi
la Huss*n
Charlty number
1115472
Principal add￿$
The ￿te H￿se
Granger Park Roa
NeW￿$tIe upon Tyre
Tyne and
ErYJLarKI
NE4 8RG
Auditor
Rfthon Lw"dlerAttountanls Linil
FÈrnw¢(Kl House
FeirwKKMJ Road
JesrThx
N&￿aStle upon Tyrte
Tyne and Weaf
EryLaTrJ
NE2 1TJ

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
CONTENTS
P490
Trustees, repori
Independent auditor's few)rt
Slatement of ffianrjal acb¥th"es
Balance shéet
Statement of cash tlcws
Notes io the fnanc4al slatements
10-15

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
TRUSTEES, REPORT
FOR THE PERIOD ENDED I JULY 2023
The trustee5 present Iheii reKXYt aTKI finan(Jal SW¢n￿nts Ihe Pwic•J erKJed 1 2023.
The financial slai¢ments ha¥&* been pre￿ed fb accordance with the a￿￿u￿1￿¥￿ ￿¢￿$ sel out in tK¢le I to the
financial slalements arKJ comply wrth the tharfjy's gobymw dI)￿Men1. the Chanlies AGI 2011 afid "A¢winling
and Reporting by Charrties." Slalemenl ol Recc%nmended Practi￿ 3pplirAbie to Chant￿ preparing Iheir a(*ounts
in accordance with the Financial Reporbng Standard applcth ￿ the UK #nd Republic ol Iieland IFRS 1021
leffeckn've 1 January 20191"
Objoctl¥•# •nd aetlvits.es
The prinrip818CINitièS of the Chanty are in xcordance with the slated objedives of th& Charity. namely the
advance ol I￿arn and rdated serwces lo the c(Knmurwty. and weie as folkjws..
The advancemenl of IsL8m t￿O￿￿h Ihe prO¥iS￿ of daity PWOTS *KI ￿￿tert swieAs.
. Provide Muslim fvnefal wayer ser¥￿e kn the ttrfNn￿mty.
Thé eilucatx)n of Muslim children in aC£Ordw￿ wth ihe l?a¢hings ol awan and Sunnah.
The provis*)n ol 3￿y￿S to Il* Cl￿n￿nity io inckne ￿9￿ar events fry ihg eldety the ywth.
Special 5erwic*3 for ladies Ihrough the wovtsKJn ofdeduted dasses on mallers I￿1g10￿ *)d $eoJl¥ to
¢hJJe parenling. lilestwe. d(Ynest￿. SCNial and nWic4 iss￿.
Special 5urgeTio$ lo provth artess for the corfvnunity lo legal. rned￿￿. loc31 aulfv)rity and esecled
represenlalr¥e5.
DedK¥led G￿nsel&"n9 as rew'red by the cOmn￿ntr cz¥Keming rnarww, th'vm, 8nd parenting.
Taking the knad on intorfatlh ath"wb"es by syomot#YJ inlerfwlh dMlogue in the local Tyre 8 Wtyar *ea.
Conductkng a regu￿1 liatson with the Wl authori1￿$ the wo¥tsi(m ol servr￿S to thè communrty and
the mosque
. The st￿n9 of regular 18cttsrgs aUr￿lC rwtaith petYom)arMxs ty worha rOn￿ned Islamic
Scholars.
Prowde high quah.ty Is1wn￿ educ￿￿￿ al s￿lI0n5 of Ihe cfjmmunty
Raise funds for the rnosque Cc￿St[uC1KJn prqect an(1 other chwitable wow*nmes
. Keep the new Mosq￿ ConstruuiM propd progressing to nexl phase
Piovide malrvnonrdl 5eryice
Organise days for the children
Hokl youth aclivities
Loe•l Inltlatlves
The mosque c￿linueS lo arrange Mum￿la11h open days whth are att¥nded by a cross seth'on of the
comnwnrty as well as repTesetrtalNes from s¢v¥ral Ic¢al aLrthority and s18tutory a￿)eS
Lod by Ihe Imam. members of the committee and volunteers or9anise and hold seveTal relybous
sefflinar5 and communtty related evenl$ lo engage in Int￿ faith d￿logUe and intra lailh thalogue
In Ramadan and for the Iwo Eids the rrwue conduct5 Eid prayer5. Also. we laise with local polirE and
¥diinteer5 in tiaffir arrdngefftents to mi)wntse diStUrba￿e lo the lesid￿t$ and traffi¢ durirrfJ Ihe
xtended CongregalK)￿ wayers
Sister group ￿tribUte by organtsng ckn"table arrtl aCtl￿b"e$ tor the ladies and children. Thwr
involvement has ralsed the¥ sett-c0nfidenr￿ and reduc8d thoif Ikelihcx)d ol being s￿13￿ isolaled

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
TRUSTEES. REPORT ICONTINUED)
FOR THE PERIOD ENDED I JULY 2023
￿ern￿r5 bek)EYJ to different fatths and o)mrrrtJnty receive I￿entalion atrwl Islam through out mosque's
*¥en days. resulting in wder s¢xd integ{at￿￿ and build mutual trust and understanding between
communitie$ and rts leajership
We aso invite k)cal prim￿ schoL4 Students and le￿her5 to Visit the m05que as part DI Iheii relyiou3
SILtd￿$ and g¥e them an onenlahon Into Islam
The rTY)sque aso takes part in Y￿10￿S fiNthi5ry athl11￿ akng wrth other ¢hariti¢$ for major
disasteis and pandeny¢s
Volunteers
The Truslees wvsh to record Ihew apprecTrat￿n on behall of Ihe Mosque and community for tr￿ volunteers who
a55151 in the smooth rU[￿l￿g ol Ihe Charrty and are ￿111¢￿1 in holpin9 to keep Ihe nJMiNJ cosls down. No
vdunieers werè reMU￿rated in ￿ year.
Publlc bèn8fit
The trustees have had regard lo Ihe Charit￿5 COM￿NSsion gubdance on put￿t benefil. We are proud of the
inrtialives we have del'vered lo the be￿rit ol Ihe kul and W￿eT community and have fU￿lled our charrtable aims
and objectives.
Achlevements ar￿ perfomiance
The Charity has conmued %Yilh the aciNities as in Ihe prewous years. narnely the advancement of151am and
rel*ed services lo the community in the a￿. The Phase 4 Constructi￿ completed the whde structu￿.
Thè next stagè ol conslructk)n invofves the *rt8mat as knl. pbjmtxng. h8atwu. plastering. tiling.
toilets, and wa5hiTr3 areas.
Rtsk Review
The Trustees have rA)[KlUd￿ Iheir re¥vw of the major risks lo whith the mos(we is exposed. arKI steps
have been initiated lo m#iimisg the H1entrf￿d risks. All fUncti￿S ol the mosque are subpcted to periodic review.
resulting in a process ol ongoww inwovenwl. AM st4ffs we trained and habe all Ihe reryred statutory arvj
regulatory clearJn￿s required.
In addiliffi. all speakers who are alowed a F4atltym al Ihe nwue have due dilynce cormjucted and material
vetted piior lo &dre55ing the attendee5 al Ihe m5que.
The impacls Irom the COVID-19 pandem￿ have eased thrwjhoul the year the trustees ren)ain vigdant and
aware of these risks and perform regular re¥iew5.
Rr4k poli¢y
The trustees has assessed the maj'or risks to the d)aFrty 15 exwsed. *p $alisfEd that systems aro in
place to mrt￿ale exposure to the maior risks.
Future plans
Over the coming fin￿¢•9[ year, Ihe trustees are planring furt￿ work in r￿at￿fi Cr￿StrUcts"￿ olthe Mosy.
Structure, govemanGe and management
Governing document
The Gharty is wnlroled by its gmtning (k%unwl. a deed of ITU$t and constrtutes an unincc¥F¥Jrated charity.

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
TRUSTEES. REPORT (CONTINUED
FOR THE PERIOD ENDED 1 JUL Y 2023
The Irustees who served during the PerK¥J and up to Ihe dale ol si>Wufe ol the finanaal state￿nIS were".
AB Mohammed
AAimal
TA Bin S￿lmart
S Islam
D Bouchelouche
AE Al-shareedah
MS Mahrotsf
AA Hadi
PA Hu5sai
{Re￿gned 28 Noveth 20221
(Re￿gnOd 30 June 20231
{Resiw*d 30 June 2023)
Rgcruitmont *ppolntment of new trustees
The existing Irustees are re5pongble for the rewling of new Iwslees bul m doing so the Iruslees seek the
and recommendalions ofothefs.
Stst0m•nt of truste￿. responsibilities
The Irijslees are rÈ¥x)nsible lor preparirBJ the Tru8te¢s' Rep￿* •)d the stalements in accordan￿ wrfh
applicable law and Unrted Acc%)untkw Standards IUThted Kingdom Generamy A¢cepled Accounting
Practtcel.
The law applicable to thariltes in England and Wale5 rewre5 the Iwstees lo pr¥pare fin￿181 statements foi
each f¢nancial year whKh grve a Iwe arKI lair v¥ew of Ihe state ol #llairs of Ihe eharity and of thè Incoming
re$ources and applrats'on of resour¢es of Ihe charty tjr Period.
prewing these finaniial $tattynents. the Irustees ¥e requred to."
- seknl sulta￿e ￿COUn1ry polKiB3 aThJ ithi app￿ them Consist￿1￿..
- obseNe the methods and prinapl85 in tt* Charrties SORP..
- make ju($JeM￿ls and eslinales that are ffjasonable p￿dent.
Stat¢ whtrlher 4)pl￿able standar(ts have been fdltywed: wbJ'e¢l lo material departures
disclosed explaned in the fv)3ncial $lalemet)ts",
prepaie Ihe financial sialemenls on ihe wwig corKem b85is urless it 1$ inapprwiale to presume Ihal the
charrty will continue in opeiab'on.
The Iru4ees are ieswnsible tor keeyng sirfficEnt acuwnling reuxds thai disdose wth reasonable acGuraGy al
any lime the finan(ial posthon of the ¢harrty and enable them io ensufe thai the fin￿Ck￿l stateménts comply wilh
the Chariti8s Act 2011. the Chafity (Accounts and Rems) Regulatirms 21108 and the provisions of ihe trust
deed. They are also responsit4e for safeguarding the asset5 of the tharily and hence lor lakw reasonable steps
for the preV￿110n and deleGtion of fr3LFd and olher irregularitEs.
The Irusleos. ￿Ptrrt w
s approved by the Bowd of Trustees.
AB Moh•mmed
Trusiee
Dated" 25 July 2024

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
OpSnlon
Vve have authted Ihe fir}a￿al 5ts1etTEn13 of NewGasUe Central Mowue Masjid Al-Tawhid (the 'charity'l for the
Period ended 1 Juty 2023 whieh ¢ompnsè the statèment of finantsal activtliès. thè balance sheet. the statement of
cash flows and notes to the finanoal statements. in￿dIng &gnif￿ant accvuntvlg pohrye5, The finanrya ceporling
fr¥mgwgrk that has been applied In th&r preparat￿n Is appl£ab￿ law and Uniled ￿ngdoM Accounts"ng Stsndafds.
induding FinancLal Reportirvj Standard 102 Thfr Finanual R6POrtiw Standard applicabk in Ihe UK R&public of
Irgland (United Kingdom Generally A¢¢eF4ed Act￿n￿n9 Pr%1￿e).
In our opiNon. Ihe Ilia￿la1 statements..
give a tru¥ and tsir wew of the stale of clwrtls affairs as at 1 July 2023 afid ol ts in¢om¥)g resourrAs and
application ol resources. foi Ihe Period then ended.
have been proporty prepared m ac0Ydar￿ wih Ur¥ted Kyhgdom Gwaly Accepted Ac£oLmling Pr%tice'.
¥nd
havè ￿an prewet1 in accordance wrfh the requirements of the Charibes Ad 2011.
Bo$18 for opinh)n
We Co￿tsuc1ed our audit in accordance wrth lnlefflab.onal Slandaols on Audit￿9 IUKI IISAs (UK)) and ¥plicatle
law. Our reswmsibilil￿ under those standards are fvrther described in Ihe AuthiDrs ffjssx)nsJth"Miès for thè audrt of
the fir>Arici81 sialem￿1tS section of our report. are in(Jependent of the charity in accordance with the ethical
requirements thal are relevant lo our atKJrt of Ihe finanoal 5talement5 Ill tl* UK, w)cluding the FRC'S Ethical
Standard, and we have lulfilled our othèr ￿h*Cal rèssx)nsibilrt*s in accordance with thesè requifetngn15_ We believe
that the audil ewdenct we have cètaN￿& 15 sufficient appropnate to a ba515 for our opw¥m.
Concluslon$ r*l#iirtg to 9olng ¢ont•rn
In audrting Ihe fnarKo1 statements. we have ¢(x)duded Ihal Ihe tru$lees' use of ￿ gong cortern basis of
accountsng in the preparation of Ihe financial siaiements is 3ppr(waie.
Based on the work we have performed. we ha4* nol Iden1rf￿ any malena tW￿ert*￿eS rd*ing lo 8v*)ts or
condilions IhJt in￿l￿duallY N coueclivdy. may cast significant ¢SJubl on the chafity's ability to continue a5 a going
concem tor a period of al least tsvefve month5 trown w￿￿ the finan(xal stslemen15 are aull¥)ri58d for issue.
Our responsibifities and the respons1￿"1rt1es of Ihe Iru5tees respecl to going cuKem are described li the
tevanl secth'ons ol this Teport.
oth•r Inforn)#tlon
Thè othèr Infoirnat￿ c(*nprises the inlomwl'on induded in Ihg amual report oihor than the finants•l $ialèmènts
and our audrtols ￿port thereon. The Irustees are respOn￿t4e for ihe other Trnfo(malion containe(J wrthin the annual
report. Our opinion C￿ the fir￿￿81 statements does T￿1 cover Ihe other InfotmatK)n atKI we do not ￿presS any form
ol assurance condusion thereon. Our resp￿s1b1￿Y 15 to read the othw Informatk)n and, in doing so. considèr
whether the other ￿l0￿MatH)n is malerialy inconsislenl with the finanoal statements or our ￿n￿￿edge obtained
Ihe course of the audit. or otherwise appears lo be matenaly mi5State(J. If we identrfy such material inconsislencies
or apparent matenal misstatements. we are ieqimred lo determine whelhèr this givès f4Sè lo a matèrial misstatement
in the linanci21 sl3lementS Ihemsefves. If, based on the work we have perfornied. we rnndude that the￿ is a
maleTial misslatemenl of Ihi5 othei 1nfcwmatl￿. we are requiwl lo rel￿ thal lacl.
We have Mlhiry to ieport in this regard.
l•lattern on whkh wg arg rgqulr•d lo rnport by excepuon
We h?¥e nothing tts r¢wrt in respect of the lokniing n￿tt¥S in relatK)n lo which the Charities IAco)unl$ aThJ
Reports) RÈgulats"ons 2W8 rèquire us to report to you rf. in our opin￿n..
the Irblormalion given in the ffinan¢)al $talen￿ntS B inc4JnSiStent in any matenal respè¢i wth the trustees,
report.. or
sufficient acwjnling records have not beèn kept.. or
the finanual statements are not in wjreement wrth the a¢￿vnI￿￿2 re￿(￿$". or
we have rK)I received al the inf0Ymat￿ll arKI expbnabons we tequire fty awjit.

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJIDAL-TAWHID
Résponslbllit"es of trustees
As explained more in the slaterrenl ol trus*Ès' respons1￿.1￿"e5. Ihe trustee5 are re3ponsiNe for the preparalK)n
of the finan¢ial $iatements and lor beiThJ satlsfied ihat they gbve a true and lair we4¥. an(J for Such internal Gonlrol as
the trustees determine bs necessary 10 enaiqe Ihe prep¥al￿n of f¥w￿al statements that are Iree from matèrial
mi5Stalemenl, whelher due lo fraud or èrror. In preparing the financaal slalements, the trusiees are resP)nYb￿ for
assessing the ch3r1ty"s ablrty to contsnue as a ￿lI¥j concem. dtsdo￿ng. as applicab￿. matters related lo gory
concem and u51ng Ihe g¢)mg ba￿$ ol actovnbng Ihe tru5te0s •ihw inlw)d to ￿ase (werabons. or
have no realislr allemabve bLtI io do so.
Audttorfs responsibilities for the a￿lIt of th• fin•nel•l stalen￿11$
We have been appotnted as audilor under Sect￿ 144 of the Charitie5 Acl 2011 and TeFNy¢ in accordance with the
Act arKI ielevgnl rwda1￿nS made or hawg eff&t Iherwjndw.
Our objectives are to otjtain rea50nalAe assur*(* abcyJl vthelher the fnanrjal Statements as a wfv)le are free from
material misstate￿￿1, wheiher due lo fra￿j or eTror. and lo issue an audrtofs report thai I￿1￿5e$ our opinion.
Reasonable assurarte is a high *vel of assurarth bul is a gtsaraniee thai ￿ audrt conducled in a¢¢ordance
wrth ISAS IUKI will always delecl a rnaler￿ misstalemenl when rt ￿￿15. MIs5tatements can arise from Iiaud
ewror and are conwdwed maleria if. indmduaty or in the a99regale, they could reas(mabty be exK*cled to influence
the ecof10m￿ deusions of users tsken ￿ Ihe basis ofthese slatem￿tS.
The eylonl lo wFM¢h 0￿r pro￿￿￿eS we CaPa￿e of deledw Iw[eg￿leS, induding fraud, ts del*led below.
The risk ol malerial misstatement to error crf fraud ha5 been assessed in conNmcb"on wth inlemal contrd5
may mitigaie any such nsk. These controls a￿ revw4ed as part ol the audrt by performing systems walKthroughs
to ensure Ihey a￿ operating effectively. Other s(tslantNe tesb"n9 is also perfomwd on all Materi￿ baL￿ceS and
therefore any insiartes of non-complkirKe ￿L￿d be identif￿d or conwdered as Insignificanl.
In ￿enth.fylng and ass8ssing nsks ol matpJAI misslatemeni n r8sp8(a ol ￿e9v￿.1*S: indut1Aig fraud, the audit
engagement leam.
'oblained an unders1￿dIr￿j of Ihe nalU￿ of the industry se¢t(*. indvding the ￿al and regulatory framwork, in
which the charity orerales and how thè chanly compl￿$ thlh that legal and regulatory Ifamewo
iiquired with management and Ihose charged wrth y)vemance about thwr Mlenth'ficalion and assessrnenl ol
the iisks 91 irregularities. inchJdTrvJ any know adual. 5uspedeil (x alleged Instances ol fra￿1
. discussed wjth management and Ihosg charged wAh 90vernafi￿ any non-complance with law5 and regulation5
and ￿ fraud might occur includin9 assessments of hcw arKI ￿ere the finanaal 51aletnent3 may be susceptible lo
fraud.
The risk ol managefflent override of eontrols was also c1Jn￿dered an of potenlial moslatenEnl due lo fraud.
Audit procedures perfomied inc*Jded le5firvJ ol nwnual N)umal entrie$ and other adjusimenls and evaluating the
business raiionak in felab.on to signifKant. unusual Iranwlions *)d iransacbon5 entered ￿10 outside the n￿nI41
COU15e of bu5ine%s.
A lurther descnptson ol our resrN)nsibths is available on the Finanua Reportry C0￿Cl.￿ websit0 at" https'.11
.frc.org.ukJauditorsresponsts"lilies. Thi% desuiptxy) fcffms pwt of rMJr aLKlrtorfs wwrt.
Other maltvrs
Your allenltt)n is drawn lo the lact that the has p￿pared finanual slaiemenls kn accordance wilh "Accfjunting
and Reporting by Charities. Statement ol RecornmÈnded Pra￿￿ ath￿￿bIe lo chanties preparing their accounts in
aCCordar￿e wilh Ihe Finanual Repotbng Standard awicable ￿ Ihe UK and Republ￿ ol Irdand IFRS 1021. (as
amendedl in pielerencE lo the AGcoun1ing and Reportw)g by Charibes.. Statement of Reo)mm8nded Pra¢li¢è Issued
on 1 April 2005 which 1$ referred lo in Ihe ex￿1 régulations bul has ncw b8en wdhdr¥wn.
This has been (k)ne in ¢xder foi thtr finanoal Ststen￿Its to WON•1e a true and fair vthy in accudancè with current
Generalty A¢cepled AttounliNJ Pr¥b"ce.

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
Use ofourreport
This report is madè solely to the charity's trustees. as a body. in accordance with part 4 of the Charities IAco)unls
and Reports) Regulations 2008. Our audit Wofk has iEen undertaken so that we rn￿h1 state to the charify's trustees
Ihose matters we are require(I lo stsle lo them in an auditor's rerxxl and for no othèr purpose. To the fulest extent
permitted by law, we do not accept OT assume responsi￿litY to anyone other than the charity and the eharily"$
trusl¢es as a body, fLY OUT audit work, ts this rewrt. Of for the op•iN￿5 we have IoTmed.
Robson Laldler A¢¢ountsnts Limtled
2S Juty 2024
Chartered Accountants
Statutory Auditor
F¢mwotsJ House
Fernwr¥)d Road
JesTr￿d
Newcastle upon Tyne
Tyne and We
England
NE2 1TJ
Rcl)son Laidlei A￿￿vntsnts Limrted is efigifAe appoinlmwrt as audrt￿ of the thafty by of its elybilrty for
appointrr*nl a5 aUdrt￿ of a company under seCt￿n 1212 of thg CompaThes Acl 20[￿.

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED I JULY2023
Unrestricted
funds
2023
UnrKtri¢t•d
funds
2022
Not•8
In¢omè and èndowments from:
Donations and legacies
Olher income
751.018
523.509
20,673
Total In¢omè
751,705
544,182
Expenditure ¢)n:
Raising lund5
Charitable %li*iiies
39,761
278,414
107,088
160 537
Totsl expendrture
318.175
267.625
N•t in¢ome and nwvement in funds
433.530
276.557
R•con¢ifiation of funds:
Fund balancès at 2 January 2022
4,554.189
4.277.632
Fund b*lanc•• at 1 Juty 2023
4.987.719
4.554.189
The slalement of ￿anCIal acimbes includes all gains and hxs¢s recognised in the Peiicé. All I￿rne arKI
expendrture den've (rom Gontinuing

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
BALANCE SHEET
AS AT I JULY 2023
2023
2022
Fix8d assgts
Tangible assets
11
5.278.818
4.966.510
Current ¥¥¥*ts
Cash at bank and ￿ hand
268.271
98.039
Crgdltors.. amounts falllng du• wfthi
one year
12
557.370
512,3e
current liab*l*S
1289,Wl
1414.3211
Total assets less current liabililie8
4,987.719
4,554.189
The funds ol th• charity
unreStr￿led funds
4.987.719
4.554.189
4,987.719
4,554.189
The financial stateff*nt5 were approved by fv trustees on 25 Jtty 2024
AB
ohafflrn
Trustèè

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED I JULY2023
2023
2022
Cash flovrn from op•ralln9 activities
cash generated fr¢Jm cperalMs
16
476.102
347.418
Investlng a¢thflll•s
Capital ￿nstru¢1￿)n costs
1310.570)
1588.713)
N•t ¢•sh used in invostiftg activilig
1310,570)
1588,7131
Flnancing a¢lJ¥ltl88
Addrtional bOrr￿w￿gS
107,5
N•t cash gen•rat•d frnm finan¢iNJ
activitie¥J
4.700
107.K)O
N•t Incrnas•lldecr•as•l in cash and c•¥h
equivalont¥
170.232
1133,7951
Cash a￿1 cash equNalents al beginnirvJ ol Per
98.039
231.834
Ca¥h and cash twlvalents at end of ￿lIOd
268.271
98.039

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED I JULY2023
Accounting polici
Charfjty lThfr•rnMtion
Mew¢aslb Cw)tral Mosque MasJHI Al.Ta*th#J i% an wwwrwated b(x1y Idwrty number .'11154721.
1.1 Accounts'ng convention
The financial slalernenis have been prepared in aCcOrda￿e wth the chaTty's govwning document, lh*
Charities Act 2011 and -AGcounb"ng and Rewthng by Charities" Statement of Recommended Pr3Ctice
apphcatrAe to ctharittes prepamg Ihwr xo)unis accordanc£ the FinanrAal Reporb'ng Standard
apphcaLle in the UK and Repubhc ol ITelaThJ IFRS 1021 leffectNe l January 20191.. Th& tharity i8 a Public
Benef(t Entity as deffied by FRS 102.
The financial statements have departed from the Char￿.e5 IAccounts anil Rep>tsl Regulations 2C08 onty lo
the extent required lo provide a Iiue fair wew. Th￿ dewture has invdvèd following the Statement ol
RecOm￿nded Pradi(* r(x eharits.ès apptying FRS 102 rather Ihe vor5ion of the Staittment of
Recommended Praclice thch is referred to In Ihe Regulatiot)s bul wtyth has sI￿e been wilhdiawn.
The [in￿e1￿1 slalemÈnts are prepared ffl slethj. %thich is Ihe fiJTr*inal (yjfferq ol the charily. Monetary
amounts in these financia stalernents a￿ rounded lo the nearesl £.
The finanei81 slaiements have been prepared under tho histC￿￿al o)st convention. The priwpal 8ccounting
pOI￿leS adopted are sel out bek)w.
1.2 Going concèm
A¢ the time of approwng the financial slat8ryents. the trust￿ have a reasonable expèctation that the charity
h¥& adequate rosources 10 continue In ¢¥)eTaknonal existence for the lore5eeable f￿ure. Thus th¢ trustees
continue to adopl the gong basr6 of accwnting in preparing the f￿a￿al stslemenls.
1.3 Charitat>lg fvnds
Unrestricted lunds * 3val*Ae lor usè at Ihe dtscxetirm ol Ihe trust8es in furtheranc8 of ih•r ¢haritat4e
objectives.
ResliiGted funds ale svbject lo spe(ifL condi11￿ by d(￿$ or grantors as to how tw may be uséd. Tho
PUfPOSOS and uses ol the reslvicjed Ilw￿lS sel &Jt in Ihe notes to the finanL¥al Statements.
1A Income
Income is recognised when the chanty PJ legally enlthed IL) rt after any F*fomiance Con(titIL￿ have been mel.
the amounts c3n be m¢asured ￿liably. and rt is probable thai Incon￿ ￿11 be rwNèd.
C¥$h dortat￿￿$ ¥¢ feccgnised on receipt. Other donati￿5 are recognised once the thanty has been nOti￿d
ol the donation. unle55 perloimanGe wndthon5 i¢qiiire deferyal ol Ihe amount. Income lax recoveratAe in
latron to donab'ons re￿I¥6d under GIft￿"d or déeds ol rth*nanl is récowised al the tHne ol the donalion.
1.5 Exponditur•
Liabilities are recogni8ed as expendilure as soon as there rs a legal ry constnK#ive oblpja1￿n ¢ommrtting Ihe
charity lo that expendrture. rt 15 probaiAe that a transfer of e¢0￿Mi¢ benefils wll be fequiied in selllemenl an
the &mounl of the obhgalion can be fflea5ured rÈliabty. Expèndiiufè is accounted for on an accnjals bas15 and
has been classified under headings that aggregate all cost relaied lo the category. lther¢ eosls cannot be
directly attributed lo parts'(yJlar I￿a￿￿95 Ihgy hav¢ been alkxaled to ￿￿"¥i11e5 on a basis cMsislenl with the
use of re¥otJrces.
10-

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED I JULY 2023
Actountsny policies
Icontinugdl
1.6 Tangible fixed asuts
Tangible f1xed as5ei$ ¥è inibaly measured at Cost aTrd subsequenty measured at C051 or valu8tKsn, nel ol
d¢pre¢iation any Imp￿￿￿entIo85e¥.
DepreeialKn i8 recognised 50 a5 to writo s)11 Ihe of v￿uatiOn ol assets less residual vkn5 over their
useftA lives on the folhy44i)g bases.,
ant and wiipmenl
25% roducing
1.7 lmpa1rn￿nt of fixod assets
Al e•¢h reporting end date. the charrty rewews the ¢èrryiThJ amounts 01 rt5 tangible assets to dele¥rnine
whether Ihere is any ￿dIcatIon that those assets have suffered an Impaim)enl loss. 113ny suth indication
ex1518. the ￿ coverable amou￿ of the asset is estima18d in orrtw to detwmine the extenl ol the impairment
loss lif anyl_
1.0 Cash and cash equivalents
Cash and c35h equ¢valents Incbjde cash in harmt. dep05it5 held al cal wth banks. other short-t8rrn &4uid
investments wrth original matwrties ol three n￿1hS c* less. and bank overdrafts. Bank ovefdfafts are shown
within ts)rrowings in cwrenl I'akn"lrtie&
1.9 Tax•Uon
The charity is exempl Irt>m tax on its chwtstle aclmbes.
Donations and legacies
Lknrgstrictsd UMeStr￿led
funds
fjJnd3
2023
2022
Don*ions aThJ gths
751.018
523,509
Other incom•
Unrg¥trict•d Unrestiicted
lunds
fund$
2022
Other in¢ome
CJRS 1￿me
1,533
19,140
687
20,673
11

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 1 JUL Y 2023
Expendityrn on r•isiMg lund8
Unw¥girtcted Unrestrocted
funds
furKI¥
2023
2022
FundrJi$ing and publi¢Sty
Fundraising costs
39.761
107,088
Expondityr• on Charltablè acts"vlties
Charitablè
activiti0¥
2023
Charitable
ietivities
2022
DIT•et costs
S13ff and teathors costs
Dè￿CIall0n and imp8•mienl
Rent, raies & water
Insurance
Light afjd heal
Telephone
A(fvèrtising & subscriplions
Cleaning & sundries
Repairs & renewals
Prayer & Ramadan expense5
Covid food charity experbse5
Children's prc¥Jramme expenses
145.938
2262
1.312
43.001
14,369
2,223
2,301
11,478
92.635
2,011
1.173
23.464
6.460
1.461
3,753
3.243
2,OS1
1.189
9.775
4,769
22.603
8,221
281,338
151,994
Sh•rg ol Support and governance costs Isee 61
Support
Govemance
3,951
13.125
3,298
5.245
278.414
160.537
Analysis by fund
Unrestflcted funds
278.414
160.537
12-

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE PERIOD ENDED I JULY 2023
Support costs allocat•d to aCtIv￿
2023
2022
Bank charge8
Govefnan¢e ￿$1$
3.951
13.125
3,298
5,245
17.076
8.543
An￿1￿•d b•hYeen:
Charrtabte adJ"vrties
17.076
8.543
Auditor's rwnun$rntlon
Fees payaAe to the chanils auditor and a350¢iate$'.
2023
2022
For •udi¢¥•r¥Sc•s
Audit of the ￿a￿la1 statemen15 of the
6.636
4.200
Tru$t¢•s
None ol Ihe InJS￿e$ IOT any pe1￿ C4)nnecleO th Ih8ml rec8Ned any remunèrab.on or b8n8fits from the
arity during the Period.
Employees
The average monthty twmber of empkjyees dunng Ihe P￿￿)d was".
2023
Numb•r
2022
Number
T¢aGh¥rs
AdministratM)n
14
15
Total
18
18
Ernployment C03ts
2023
2022
Wages and salwies
145.938
92.635
There were rto employees whose annual rprrKwabon was than £60.OCO.
R8muneraUon ol kèy managemènt personn
The Trustees consKJer thal Th) r￿￿n￿O￿ is pa#1 lo key mJwJÈment.
10 T¥xativn
The charity is exempl frrAn taxatTron ¢)n its because all its in(aTh 15 applod fry d)an'table PUTposes.
13-

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE PERIOD ENDED I JUL Y 2023
11 Tanglblt flxed assets
A8¥9ts uvd•r
COII8IIUellon
Plant
•qulprr•rt
Yothl
Co81
Al 2 January 2022
Additions
4.962.475
310.570
19.070 4.981,545
310,570
1 July 2023
5.273.045
19.070 5,292,115
Depre¢iatb)n and Inwlrn*nt
Al 2 January 2022
Depreaat*)n charged in Ihe ptir￿￿
13.035
2.262
13,035
2,262
Al 1 Juty 2023
15.297
15,297
Carying amount
Al l July 2023
5,273.045
3.773 5,276.818
Al 1 January 2Q2
4.*2.47S
6.035 4,968.510
12 Creditors: amounts tslllng due wSthln one y
2023
2022
Borrowings
Accrua15 and defetred I￿0
441.010
116.360
436.310
76.050
557.370
512.360
13 Loan5 and overdrafts
2023
2022
Olher loans
441.010
436.310
Payable wthin one year
441.010
436.310
14-

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED I JULY2023
14 Unréstrictsd fvnds
Th• unre8lricted funds of the L*arty comrmtse the u1wf￿NJed balances of donatic￿5 and grants wh￿h ar
not subJ"Ècl to speafK 0￿dItIOnS by donors and grantrys a5 to how they may be used. These IncI￿le
designated lunda whth have been sel as¥Je out ol unfesitKteO Iwmts by the tfuslee5 lof ¥pear￿ purposes.
At2 Jawary
2022
Incominy
resources
Resources At 1 Jufy 2023
expend*d
General funds
4.554.189
751,705
{318,1751
4,987.719
Pr•vlous yèar..
At 2 January
20
Incoming
resources
Re*owces At 1 January
expended
2022
C￿neral luNts
4,277.632
544.182
(287.6251
4.554,189
15 Related party trnnsacttons
There were no di5ckisaile related poty tran￿dIonS during the Period (2022- none).
16 Cash ￿￿*￿ted from op•rnllons
2023
2022
Surplus for the Period
433.530
276,557
Adjustments for..
Depreoalion and impaimenl Oft￿ T￿ed assets
2.011
14lovements in wc**ing cw"lal'.
Increas8 in creditors
40.310
C•$h wn•ratsd from 0￿11t10n$
476.102
347.418
17 Analysis of chang•i in n•t Id8bt)Ifund$
At 2 January
Zts22
Cash flow¥ A11 July 2023
Cash ai bank and in hand
170.232
268.271
Loans tsf•"ng due wth"n one year
1436.310)
(4.700
<441.0101
1338.271)
165,532
{172.7391
15-