Charity registratbon number 111 $472 {England and Wales>
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
AB Mohammed
S Islam
D Bouchelouthe
MS Mahr￿f
Hadi
IA Hussain
Charity number IEngland and Wales)
1115472
Prfn¢lpal addr•88
The While House
Gratnger Park Road
Newcastle upon Tyne
Tyne and Wear
England
NE4 8RG
Auditor
Rob50n Laidlef A¢¢ounlant$ Limited
Fernw¢X)d House
Ferrmfood Road
Jesmond
Newcastle upon Tyne
Tyne and ￿￿ar
EnglaTrJ
NE2 1TJ
Bankorn
Bardays PLC
49151 Northumberland Street
Newcastle upon Tyne
NEI 7AF

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
CONTENTS
Page
Trustees, report
Indepèndènt auditofs report
Slatemenl ol financial activities
Balance sheel
Noles lo Ihe finanual statements
9-14

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
TRUSTEES. REPORT
FOR THE PERIOD ENDED 31 JULY 2024
The Irustees present their amual report and financi81 statements lor the period ended 31 July 2024.
The financial slalernents have been prepared in a¢cord3nce with Ihe accounling policies set out in note 1 to Ihe
financial statements and comply with the chariws goveming document. the Charities Act 2011 and "Accounting and
Reporting by Chaiilies.. Statement ol Recommended PraCt￿e applicable to ¢harilies preparing their accounts in
accordanr2 wilh the F￿anG￿l RepcrfirvJ Standard applicabk in the UK and Re￿bI￿ of Ireland IFRS 102} (effective
1 January 2019)"
Objectives and aGlivilies
The pnncipal activrties of the Charity are in ￿OrdanCe with the stated oty'ethves of the Charity which are as
follows.
The advancement ol Islam through the Pfovision of daty prayers and related ser4ice3.
ProvKJe Muslim funefal prayer 5efwce for the community.
The educalion of Mushm children bolh in accordance %vith the teaCTr￿ngS of Quran and Sunnah upon Ahlul
Hadith methodology
The provision ol seNices lo the community lo indlkle regulaf events for the elderly and the youth.
Speual se￿1￿$ for ladies through the wowsK)n of dedicated classes on mattws of religion and secular to
include parenting, lifestyle, domest￿. sorjal and medical tssues in accordan¢e with the teachings of Quran
and Sunnah Upc￿ Ahknl Hadith meihodology
Special surgeries lo pro)nts access lo Ihe Commun￿ for ￿gaI, medical, local authonty and elecled
representalives.
Dedicated counselling as required by the commLJnily conceming marriage. divorce, and parenting.
Taking the ￿ad on interfailh acliwlies by promoling interfaith dialogue in ihe local Tyne & Wear area.
Conducting a regular liaison with the local auihorilies for the provtsion of services lo the cornmunrty and
Ihe mosque
The slaging of regular lectures and Quranic recitaton performances in accordance with the teachings of
Quran arKI Sunnah upon Ahlul Hadilh melhodoFogy by world renowned Islamic Scholars
Provide high quality Islam￿ educatt'on for all sections of the communily
Raise funds for Ihe new mosque construction project and othef charitable programmes
Keep the new mosque Construction project progressing to nexl phase
Provide matrimonial service
Organise fun days for the ch￿ren
Hold youlh acuvities
Local initiatiVQ8
The mosque eonlinues to arrange mutti-faith open days which are atterKled by the (xoss section of the community
as well as represenlalives from several local authonly and statutory agencies.
Led by the Imam. members of the commrttee and volunteers organise and several religiou5 Seminars and
community related events lo engage ￿ inter faith dialoguè and interfailh dbalogue.
During the month of Ramadan and the two Eids ￿ngregational prayers are conducted by the mosque. The two Eid
prayers will be attended by a wacily crowd of over fve thousand worshippers fof each Eid. For Iraffic
management we liaise with police. traffic management companies and yo￿nteerS lo minimise disturbance to
the residents and traffic during the extended congregational prayefs.
We also have a &ster group lo ofganise charitable work and adivilies lor Ihe12dies and children. Their invofvement
has raised their sell-confidence and redu¢ed Ih&f 11kekhoc￿ of b￿ng scKJaly ISO￿ted.
We also invite members b￿0n￿1Vj to different faith5 and communilies to educatè and recetve orientation about
Islam through our mosque's open days. lor wider social integration and bui*J fftutual twst and understandfft19
between communities and its leadership.
INe also invite I￿al prmary school students and tethTs lo visit the m5que as part of their religious studies and
yivè them an onenlation inlo Islam.
This mosque also lakes part in vanou5 fund-raising Kti¥rties akng with other eharitable organisations for major
disasters and pandern￿.

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
TRUSTEES. REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2024
Volunteers
The Trustees wish to record their appreciation on behalf of the Mosque and the community, that the volunteers help
and assist in Ihe smooth running of this Charity and afe ¢rblul in helping to keep the running costs down. No
volunteers weie remuneraled In the year.
Public benefit
The Iruslees have followed the Charities Cornmission g￿1￿Ce on public benefit. are proud ol their initiatives which
have delivered to the benefit of the local 2nd widef community and have fulfilled the tharitable aims and obieclives
ol Ihts mosquè.
A¢hlevomonts and performance
The Charity has continued wrth the actiNrties as in the pre¥ious years. namely the advancement of Islam and related
services to the ¢(xnmunity in Ihe area,
The Phase 4 building conslruthon completed the whole slructufe. The internal wcyks such as eleGtrical. plumbing.
healing. plastering. tiling_ toilets. and washing areas have teen paFlly completed. The landscaping and carpark
have been completed. The new mosque is operational. Ramadan afKJ Eid prayers were conducted in Ihe New
Mosque Building and rt is fUnCt￿nal lor daily prayers. Still some internal work is going on in the olher part of the
building.
Rlsk Revlew
The Trustees have conducted their rxn review of the major risks to which the mosque is exposed and steps have
been initiated to minimise Ihe identified risks_ All functions of the m05que are subjecled to pefiodic feview. resulting
in a process of ongoing Improvement. All staffs are trained and have all the required slatutory and regulatory
clearances required,
In addrtion, all speaker$ are alh)wed a platform at Ihe mosque have due th'ligence Cond￿ted and rnalerial
vetted prior to a(Idressing the allendees al the mosque.
Risk policy
The Iruslees has assessed Ihe fflajor nsks to vthich the charity is exposed, and are Sa￿'sfied that Systems are in
place lo mrtigate exposure to the major risks.
Plans for future periods
Future plans
Over the Goming financial year. the Irustees are plannETrJ fiJrtheT work in relation ¢on$truclion of Mosquè.
Structure, governanGe and management
Governing document
The charity is controlled by its governing d(￿urnent. a deed of trust and constittsles an un¥Korporated charity.
The trustees vtho served during the period up to the date of signalure of the finan(aal statements were..
AB fvlohammed
S Islam
D Bouchelouche
MS Mahroof
AA Hadi
M Hussain
Recruitment and appointment of new trustees
The existin9 Iruslees are responsible lof the recruiting of new trustee5 bul in doing so Ihe Iruslees seek the views
and recommendations of olhef5.

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
TRUSTEES, REPORT (CONTINUED)
FOR THE PERIOD ENDED 31 JUL Y 2024
ststement of trustees. responsibilities
The trustees are responsible for preparing the Tru$le6s' Report and the ffinancial statement5 in a¢¢ordance with
applicable law Uniled Kingdom Accounts'ng Slarrtlards (Unrted Kingdorn Generally Accepied Accounting
Practsce).
The law apphcable to diarrties in ENJland and Wales requires the trustees to prepwe financial statement5 lor each
financial period which give a irue and fair view of the stale of affairs of the charity and of trie inc4)ming resources
and appkncation of resources of Ihe d￿rItY for that per￿)d.
In prepariNJ these financial statements. the trustees are required to..
select suitable accountng poliaes and then apply them con&stenlty,
- obsep4e Ihe melh¢xls and principles in Ihe Chafities SORP."
make judgements and eslimales that are reasonable and Pr￿jen1.
state whethei apphcable accountsng standards have been followed. SL￿Ject to any material departu￿$ disdosed
and explained in Ihe financtal stalemenls.. and
prepare the finanual slatemenls on the goiro concern basi& uthss it is inappropriale lo presume Ihal the charity
wlll ¢onlinue in operation.
The Injslees are responsible for keeping Sufficient accounting records thal th"sclose with reasonable accuracy at any
lime the financial positron of the chanty and enable them to ensure that the finarKia slalemenls comply with the
Charities Ad 2011, Ihe Chanty (Account5 and Reports) Regulations 2008 and the provisions of the trust deed. They
are a150 responsible for safeguarding the a$5ets of Ihe chanly aTrJ hence for tskn'ng reasonable sleps for the
prevention and deteCt￿n of Ifaud and olhef 1rre9u1arrt￿s.
The Iruslees, report was ap
ved by the Board of Trvslees.
MS Mahroof
Trustsa
18 June 2025

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
Opinion
We have audited the financial slatements of Newcastle Central Mosque Masjid Al-Tawhid (the 'chafity ) for the
period ended 31 July 2024 wh"Fch compnse the slalemenl of financial activits'es. the balance sheel and notes to the
rinancial statements. Including significant accA)unting polioes. The finanryal reporting framework Ihal has been
applied in their preparation Is applicable law and Unrted Kingdom Accounting Standards, induding Financial
Reporting Standard 102 The Financjal Repothng Standard applKable in lh& UK and Republr¢ of Ireland (Unrted
Kingdom Generally Accepted AccoUnt￿g Pract￿).
In our opinion, the financial statements-.
give a true and fair view of the slate of the charity's affairs as at 31 July 2024 and of ils incoming resour￿$
and application of fesources. for the penod then ended..
have been properly prepared in accordance wrth United Kingdom Generally Accepted Accounting Practice:
and
have been prepared in accordance with the Chafities Ad 2011.
Basls for oplnlon
We conducted our audit in acxordance wrth Intemalional Standards on Auditing {UK} (ISAS (UK)) and applicable
law. Our responsibilities under those standards are further described in the Audito¢s rgspoiisibililies for tho a¢idil of
the fii?ancial slatemenls seclÈon of our report. We are independent ol the tharty in accordance with the ethical
requiTemenls Ihal are relevant to our audi¢ of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled Our other ethical responsibilities in accANdance with these requirernenls. We believe
Ihat Ihe audit evidence we have obtall￿1 15 suffiwnl appropriate to prowde a basis for our opinion.
Conclusions relating to going eoneorn
In auditing the finanrial stalements. we have concluded that the Iruslees. use of ihe going concem basis of
accounting in the preparation of the financial slatements is appropriate.
Based on the work we have perfom)ed, we have not identified any mater￿1 uncertainties relaling to events or
condilions that. individualty or coleclively. may cast s￿nifiCant doubt on the charty's ability to continue as a going
concern for a period of al least Nyefve months from when the fiTranc￿l slalemenls are authorised for issue_
Our responsibilities and Ihe responsibilrties ol Ihe Iwstees with r8sped to going concem a￿ described in the
relevant sections of this report.
Other inforn)ation
The other Infomialion comprises the informati¢)n induded in the annual report othef Ihan Ihe financial 5tatemenls
and our audilor's report Ihereon. The Iruslees are responsible for the other information contained within the annual
report_ Our opinion on the financial slatemenls doe5 not cover the other informal￿n and we do not express any fon
of assurance conclusion Ihereon. Our respon5ibilily is lo read the other informat￿n and. in doing 50. consider
whether the other information is maleria#y inconsistent with the financial statements or our knowledge obtained in
the Gourse of Ihe audit. or othe￿ise appear5 to be materially misslaled.11 we identify such maleiial inconsistencies
or apparent material misslalemenls. we afe required lo determine whether Ihi5 gives rise to a material misstalemenl
in the financial slalements themselves. If, based on the work we have performed, we condude that theie is a
malerial mi5slatement of this other information, we ￿ required lo report Ihai fact.
We have nothing io report in this regard.
Matter8 on which ￿ •rn required to rgport by exceptlon
We have nothing lo report in respetl ol the following matters ￿ relation to which the Charities (Accounts and
Reports) Regulations 2(Y)8 requires us to report to you If. our opin￿n
Ihe information given in the financ￿1 slalemenls 1$ inconsislenl *i any material respect wilh the Iru5tees'
report, or
sufficient accounting records have not been kepl.. or
Ihe financial statements are not In agreement wilh the accounting records.. or
we have nol received all Ihe information and explanats.ons we requiie for our audiL

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
INDEPENDENT AUDITOR'S REPORT (CONTINUEDI
TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJID AL.TAWHIO
Responsibilities of tru¥t•os
As explained More fully in the slatement of trustees, responsibililies, I￿￿tee3 are responsiblè lor the preparation
of the fin8ncial stalements and for being satisfied that ihey give a Iwe and fair wew. and for such internal wntrol as
the trustees delermine is necessary lo enable the preparatK)n of fmanaal statements that are free from malenal
misslaiemenl, whether due to fraud or ￿or. In prepanng the finanoal 51alemenls. the trustees are responsible for
assessing the charity's abilrty lo continue as a going concern. disclosing, as applicable, matler5 related lo going
GonGern and using the goin9 c￿cern basis of accounting unless the trustees eiiher intend lo cease operations. or
have no realistic allernab.ve bul to do so.
Auditor'6 re$pon$ibililie$ for the audlt ol the financlal statemenls
We have been appointed as auditor undef sectK)n 144 of Ihe chan1￿3 Ad 2011 and re￿1 tn ac￿rdanCe with the
Act and relevant regulations made or haNryng effect thereunder.
Our objetlives are to obtain reasonable assurance at*￿t whelher ihe fnancial slatements as a vthole are tree Irom
m21enal misstatement. whether due lo fraud or eiror. and lo issue an audrtorfs reFX>rt th81 includes oui opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee Ihal an audit conducted in accordance
with ISAS (UK) will always deted a matenal misstatement when il exisis. Misstalemenls Gan arise frorn fraud or
error and are considered rnalerial if. individually or in the aggregate. they could reasonabty be expected 10 influence
the economic deusions of users taken on the basis of these financ4al Slalemenls.
The extent lo whith our pr(xethJres are capable of deteding irregularth'es, induding fraLxI, is detailed below.
The tisk of matenal misstatemenl due to error ￿ fraud has been assessed wi C￿niUnCl10n with how Inlernal controls
fflay mitigate any such risk_ These controls are reviewed as part of the audit by perf(%ming systems walkthroughs
to ensure they are operating effectively. Other 5ubslanlive tesling is also performed on all materyal balances and
therefore any inslances of non-compliance sho￿1 be identified or considered as insignificant_
In Klentifying and asses*'ng risks ol matenal misststemenl n respect of irr¢wAarities, including fraud, the audit
engagement learn:
oblained an understanding of Ihe nature of the industry and seclor. induding the legal and regulalory
Iramework. in w￿ch the charity operales and how the tharsty complies wilh that legal and regulatory
framework
inquired wrth managemenl and those charged with governance about their own idenlificalion and
assessmenl of the risks of irreg￿antIes. induding any know aclual, suspecled or alleged inslances ol fraud
discussed with management and those charged with goV￿nanCe any non-compliance with laws and
rpgulations and how M￿tht occui wKluding assessments of how and where the financial slatemenls
rnay be susceptt)le to fra￿1.
The nsk of managemeni override of controls was also consbjered an area of potential misstalement due to fravd.
Audit Procedures performed induded tesbng of manual journal entries and other adjustments and evaluating the
business rationale in relation lo Significant. unusual tsansactsons and transactions entered Into oulside the normal
Course of business.
There are inherent limilalions in Ihe audit prccedures descrfoed above and the primary responsibilrty for the
prevenlion and dèiéclion ol irregulanb'es including fralid rests with managemenL As wilh any audrt, there remained
a risk of non-deleth.on of irregularilies, as these may involve CA)Ilusion, lorgery. inlenlional omissions.
misrepresenlation$ or the override of internal c￿trol&.
A further description of our responsibilil*s is available on Ihe Finaniial Reporting Councth's website at.. hltps:11
W•VW.frc.org.uklaudilorsresponsitililies. Thts descrip1b￿ forms part of ouf audilo¢s report.

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJID AL.TAWHID
U80 of our report
This report is made solety to the chanty's Irvstees. as a b)dy. in accordance with Part 4 01 the Charilies (Account$
and Reports) Regulations 2008. Our audil work has been undertaken 50 Ihal we mpjhl state to the charity's trustees
those matlers we are requiied to stale to Ihem in an audrtor's report and for no other purpose, To the fullest extenl
permitted by law, we do not a￿ept or assvme responsibility to anyone other than the chanty and the chafily's
Iruslees as a body, for our a￿1¢ Wofk. for thi5 report. or for Ihe 9pm￿nS we have tom)ed.
Nicholas Cunningham Msc Bsc ACCA Isenior Statutory Auditor)
For and on behalf of Robson Lamjlef Accountants Limiled. Statutory Audilc
Fernw(iod House
Femwood Road
Jesmond
Newcastle upon Tyne
Tyne and Wear
NE2 1TJ
England
18 June 2025
Robson Laidler ACCA)￿tantS Limited Is el￿￿e for appoinlmenl as auditor of the charity by ifjrtue of tls eligibility for
appointment a5 auditor of a company undef section 1212 of the Companies Act 2006.

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 JULY 2024
Unrestricted
funds
2024
Unrestricled
fund8
2023
as restated
Income and endowmgnts from:
Donations and legacies
Other income
436.576
500
673.018
687
Total income
437.076
673,705
Expendlture on:
Raising funds
Charitable acbvilies
39.761
278.414
275,015
Total expenditure
275,015
318.175
Net incom• and movement In ftlnds
162.(X1
355,530
Re¢on¢lllatlon of funds..
Fund balances 312 July 2023
4,871.719
4,516,189
Fund balances at 31 July 2024
5.033.780
4.871.719
Th8 Statement of financial aetivities indudes all 9ains and losses recognised in Ihe period. AU inGome and
expen(filure derive from continuing adrrfi1￿s.

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
BALANCE SHEET
ASAT31 JULY2024
2024
2023
as restated
Notes
Fixed a$se13
Tangible assets
10
5.331,183
5,276,818
Current a¥¥ot*
Cash al bank and in hand
214.368
268.271
Creditor¥' amounts falllng due within
one yèar
11
(511,771)
1673.370)
Nol Gurront Ilabllltles
(297.403)
(40S.0991
Tolal assets less current Ilabilities
5,033.780
4.871.719
The lunds of the charlty
Unresllicted funds
13
5.033.780
4,871,719
5,033.780
4.871,719
The finaneJal stslements were approved by the trustees ￿ 18 June 2025
MS Mahioof
Trustee

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JULY 2024
Accounting policies
Charlty Inlofmatlon
Newcastle Central Mosquè Masjkl Al-Tawhid is an unin¢orpofaled body (charity number .'1115472).
1.1 Accounting convenlk>
The finanaal SLatements have been prepafed in accordance with Ihe tharity's governin9 document, the
Charities AGt 2011 and "Accounting and Reporting by Charities Statement of Recommeiided Practice
applicable lo charities preparing Iheir accounts in ac£ordance with the Finanual Reporting Standard
applicable in Ihe UK a￿1 Republic of Ireland IFRS 102) (effectsve 1 January 2019)-. The chaiity is a Public
Benefrt Entrty as defined by FRS 102.
The charity has tsken advantage of the pro%rysiMs in Ihe SORP for charitses applying FRS 102 Update
Bulletin 1 Th)t to prepare a Statement of Cash Flows.
The financial slalemenls are prepared in sterfin9. wh.ch is the functional currency of charily, Monetary
amounts in these financial statements are rounded lo the nearest £.
The financial slalemenls have been prepwed wder the historical ¢051 ¢onvenlion. The principal accounting
poli￿eS adopted are set out below.
1.2 Golng Concern
Al the time of approbtyng the finanoal stalemenls, the trustees have a reasonable expectation that Ihe charity
has adequate resources lo eonlinuè ￿ operat￿nal existence lof Ihe foreseeable future. Thus Ihe Irusle¢s
Continue to adopt the going r￿CeM basis of accountin9 in prepanng the Iinancial statements.
1.3 CharFtablo fund$
Unfestricled funds are available for use al Ihe discxelK)n of the Ifustees in furtheran￿ of their charitable
objectives.
Reslrided funds are subject lo specific ¢t)ndilK)ns by donors or grantors as lo how they may be used. The
Pufposes and uses of the reslncted funds are sel ¢)ul in the notes lo Ihe finanoal slatemenls.
1.4 Income
Income is recognised wheri the charity is legally entitled lo it after any perfoTmanGe condilions have been met,
the amounls can be ffleasured reliably. and it is probable Ihal Income WEU be re¢eived.
Cash donations are recognised on recetpt. Other (hjnalions are recognised once the tharily has been notified
of the donation. unless performance conditions reqimre defefral ol the amount. Income tax fecoverable in
relation lo donations received undef Gift or deeds ol covenant 15 re¢o9nised al Ihe time of the donation,
1.5 Expenditure
Liabilities are recognised as expenditure as scrf)n as there is a legal or conslructive obfigalion committing Ihe
charity lo Ihal expendilure, il is probable that a transfer of eC￿orn￿ benefits will be required in settlement and
the amount of the obligation can be measured reliabfy. Expenditurè is accounied for on an accruals basis and
has been classified under headings that aggregate all cost related lo the category. ￿knere co515 cannot be
directly allribuled lo part￿￿r headws they have been all￿ted to adivilies on a basis consistent with Ihe
use of resources.

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2024
Accounting policies
{Contlnued?
1.6 Tangible fixed assets
Tangible fixed assels are irtilially measured ai cosl subsequendy measured al cost or valuation, nel of
depreciation and any impaimienl losses.
DepreGialion is recognised 50 as lo write off the ￿¥t or valuation of assets les5 their residual values over th￿r
useftsl lives on Ihe following bases..
Plant and equipment
25°A reducing balance
1.7 ImpairTnonl of fixed a¥3ets
Al each reporting end dale. Ihe charity reviews the Carr￿ng amounts of its tangible assets lo detemiine
whether IheFe is any indlcalion that those assets have suffered an impairmenl loss. If any such indication
exists. Ihe recoverable amwnl of the asset is eslimaled in order lo determine the extenl of Ihe impairmenl
loss (rf any>.
1.8 Ca$h and ca¥h gquivalenl$
Cash and cash equivalents include cash in hand, deposits held al call with banks. other short-lerm liquid
investmenls with original maturIt￿S of three months of less, arml bank overdrafts. Bank overdrafts are shown
within borrowing5 in currenl liabililies.
1.9 Taxalion
The charity is exempl Ircxn tax on its charitable thities.
Donations and legaci
Unr•8trictod Unreslrided
funds
funds
2024
2023
Donations and gifts
436,576
673.018
Expendlturè on rnlslng funds
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising and publicity
Fundraising agents
39,761
10-

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY2024
Ex￿ndIt￿re on charitable activities
Charilable
activities
2024
Charitable
activities
2023
Dlrect costs
staff and leachefs Costs
Depre￿atIOn and imparment
Renl, rates & waler
Insurance
Lighi and heat
Telephone
Advertising 8 subscriptDns
Cleaning & sundries
Repairs & fenewals
Prayer & Ramadan expenses
Covid food charity expenses
Children's programme expenses
118.752
2,463
719
40.687
13.260
2,002
1.982
1,602
15.337
32,￿4
145.938
2,262
1.312
43.001
14.369
2,223
2,301
11,478
22.603
12.550
8.221
242,258
261,338
Share of support and governance costs (800 not• 5)
Support
2.653
30.104
3.951
13,125
275.015
278.414
Analysis by fund
UnreslriGted funts
275,015
278.414
Support costs •llocatgd to a¢tivi1108
2024
2023
Bank charges
Governan￿ costs
2.653
30,104
3,951
13,125
32,757
17,076
Anatysed behveen:
Charitable aC￿V￿￿5
32,757
17,076
Net movement funds
2024
2023
The nel movement in funds is stated after (*l￿ng1((VedItin9)'.
Fees payable for the audit of the charills finart￿ ststemenls
Depreciation of owned tangible ffixed assets
6,636
2.262
2.463
11

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2024
Trusteès
None ol the Iruslees (or any persons connected with them) received any femuneralion or benefits ffom the
charity during the period.
Employees
The average monthty number of employees duriryj the period was:
2024
Numbér
2023
Nurn￿r
Teachers
Adtv)inislration
21
14
Total
24
18
Employment costs
2024
2023
Wages and salaries
118.752
145.938
There were no employees whose annual rem￿eratIOn bvas More than £60.000.
Remuneratlon of key management personnel
The Trustees cOns￿er that no remuneration is pa￿ lo key managemenL
T¥xatlon
The Charity is exempi from taxatth on its actNitses because all tls ineome is apphed for charilable F)urposes.
12-

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2024
10 Tangible fixed assets
Assots und•r
Plllnl and
•qulpm•nt
Total
Cost
Al 2 Juty 2023
Additions
5.273,045
50.750
19.070 5.292,115
6,078
56,828
Al 31 July 2024
5,323,795
25,148 5,348.943
Depreciation and impaim*nt
Al 2 July 2023
Depieciation charged In the peik)d
1S.297
2.463
15.297
2.463
Al 31 July 2024
17.760
17,760
Carrying amount
At 31 JLtly 2024
5,323.795
7.388 5.331,183
At 1 July 2023
S,273.045
3,773 5,276,818
11 Croditorn." amounts falllng due wlthln one year
2024
2023
Borrowings
ArKTuals arKI deferred income
497.010
14,761
5S7.010
116.360
511,771
873,370
12 Loans and overdrafts
2024
2023
Other loans
497.010
557,010
Payable within one year
497,010
557.010
13-

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 JULY 2024
13 Unrestricted funds
The Unrestr￿ted funds of Ihe charily compnse Ihe unexpended balan￿5 of donations and grants whirh are
not subjecl lo specffic conditions by donors and grantors as lo how they may be used. These include
designated funds which have been set aside out of unfeslricted funds by the trustees for specific purposes.
At 2 Juty 2023
Incoming
resource8
Resources
expended
At 31 July
2024
Genwal funds
4.871,719
437.076
(275.015)
5,033,780
Prèvlous Perlod:
At 2 Juty 2022
Incoming Resources At 1 Juty 2023
resources
expended
General f￿dS
4.516.189
673,705
(318.175)
4,871,719
14 Related party transactions
There were no disclosable related party transactions during perThl (2023 - none).
15 Prior period adju¥tmenl
The prior reriod adjustment was necessary to ￿ inslate loans lo the eharity th81 had previously been
accounted for as donations.
Changes to the balance sheet
At 1 July 2023
Adjustment
A• pr•viou8ty
r•port•d
A¥ regtated
Credltorn due within one yoar
Loans and overdiafts
(441,010)
<116.000)
(557.010
Income lund5
UnreslfiGled funds
4.987.719
(116,OlXII
4.871.719
Total equity
4,987,719
{116,(N)o}
4.871,719
Changes to the profrt and loss account
Period ond8d 1 July 2023
A$ prevlou$ly
AdJu$lment
As re8tsted
reported
Donations and legacies
751.018
178,iJ)O)
673,018
Nel movement in funds
433.530
178.000)
355,530
14-