Ch•rlty rO*tr•lk number 1115472 (England and Wal0$1 NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID LEGAL AND ADMINISTRATIVE INFORMATION Trustoe¥J AB MOhafflnd S Islarn D 8hdChe MS Mahro AA Hadi M H8) Charity number (England and Wal•¥l 1115472 Prlnclpal address GrairrfJèr Park Road Newcastle UkK)n Tyne Tyne Kèar EnglarK NE4 8Ra Audbtor Robson Lw"dler Aecw)tsnts nIted FernW( House Femwr*>J R Newcastle upon Tyne Ervjan NE2 1TJ Bankèrs 8arday5 Bank PLC 49151 NOrtlMoe[thI Street NE17AF
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID CONTENTS Trustee&, report Independenl 8L*Jitorfs re Slalemerbl ol financial trt Balance sheet StalernÈnt ol cash flaws Notes lo the finan081 slatements 10-15
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID TRUSTEES. REPORT FOR THE YEAR ENDED 31 JULY2025 The trustees Present Ihèir annual rèixwl and fial slatemerts for the ye•r ended 31 Jldy 2025. The fmarKi slaterrwts h8¥e teen pPared w) cordance 7Mth Ihe a¢¢nbng polces sel out Mlè 1 to lh8 rinanaal statsments and comtyy wth Ihe charitys gry¥erning doojment the Chafi.1 Act 2011 and 'Accounlin9 and Reporting by Chwrtie¥" Statement ol Recommended PraclKe akvti4Ae lo tharilies pparij Iheir accounts aCcOrd8n wlh the F8(81 Reportwj Standard Opp1Thb In Ihe UK and Rèpublc of Irèland IFRS 1021 lelfective 1 January 20191-. ObjectFves and actlvities The prc¥>al tlIS of th? Ch¥ily e in pL0)rdare with the slated of Charity whth are as follows". The advanment of IsLam thrgh the of do1 prayers a1 rated seTr7ces. Prowde Muslim fvne¥al wayei $¢ryice fDr the cc4mnwnty. The eduCalk ol M1m chiklren tKJth in Idat)ce wrth t1 1ohYS of Quran Sunnah upon Ahlul Hadrth methodokgy The provi50 of $teS lo Ihe conm)uW lo incknje reguL fcw tr ektsly and Ihe youlh. Speu31 services ladies through the rxovism of deth"cated dasses on matters of religion and seeLdai to irLltKle parenting. lifesiyle, domesbc. soual and medical ¢ssues acde with the leach¢ngs ol Ouran 8rKI Sunnah Ahlul Hadith metlKxl(Aogy Specjal SLwgenes to rxovk4è att8SS the cornnmmxty for W. methal, Ict81 aLthorily and elected representatNes. Dedtsted ctsjnselling as required by the communty concerning m8rriage. d1vtsr. and parenting. Taking the lead on fiitertaith actryrtw by promotiThJ intèrtarth dialogue in the local Tyne & Wear area. CondJcting a regular liaison wth the Iwl aulhwitiej fcrf the provisic of services to the ccynmunity ar the mosque The staging ol rwar lectur8s aTrJ QbJranK re(itstK)n perf0m)an$ in accordance with the teachrys 01 Quran alld Sunnah upon Ahkd Ha¢&th methcthicgy by wortd Iskqmic &ho Provide high quafily Islamt edwbgn ts all secbons of the communily Raise luThls for the new rrK)sque emtstrudK)n prqect and olher charitatle wogr?mme¥ Keep the new mosque ConstnxtN)n woJe(a progressirvj to phase Provide fflalw¥nonkql ser¥e Organise days for ihe cNdr Hold yOLrth aAiwlieJ Local Inltlatlvès The mos¢¥Je cmtinves lo arran9e mulli.laith open days whKh a altended by Ihe crtxs seclion of the cominunily os well as repretiveS froffl severdl thal aulhwtly slatut¢yy age1$. Led by the Head Im8m, members ol the conwnrttee voknleers 081$e •nd hokj seveial rdigK)ug sert¥nars and community related events to intef faith thcoue. Congfe9ational syayers ale cnndurted nK)squ¢ and spea'81 ¥erS during IIE mwlh of Ramd¥n ljll lale night. Eid congTegatvnal prayets are ¢cle by Ihe MOSQ wth a rJowd of over fivè thousand worshippers for E. Fof traffic manageThnl we laise wilh ItKal traft magement companies and volunteers lo rrinirnise disiurbwc¢ to th¢ r¢shnts and traffic ¢th¥J t1 exlended lgregat¥wl wayers. We also havè a sisler 0Up to orgarMse charrtAe work and lilIeS for the ladies and chiktren, Their invdvemenl has raised their Sdl-confidce avj rgjuced Ihwr h"keh'hood of bew 15018ted We also invlte mwnber$ bengg to different larths and communrties ¢0 ed81É gei orlat)n aboul Islarn mosque's open days, for wider socaal nlegratton KI 10 IlId Irusl and uThrstanding tehvoen c4)mmurities and 118 le&Jership. We also invite lo(al primary school SILentS and tèachefs lo the mosque as part of iheir religious sludies and give them an orientth.on into Iarn. This ryThque als0 takes part in ¥aricyJ5 fuTr&raising aclwrties along wrth other charitat4e OfgarN5alKJn$ frJr rnar disasth aTrJ parnJemKs.
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 VolLtnteers The Truste wish to record their appwation on tjehall of Ihe Mos(w afyj the commurity. the volunteers he and assist in the smooth running ol Ihffj Charity and Ihi contribLrtion 15 very wiyal in keeptng the runThng costs down. No ¥duntoers wefe remunarated In the year. PutrAlc ben•fit The trustees have fomcwed Ihe Chanls ComrniSsb on pul tnefit. are woud of their inateS which have delivered 19 the benefrt ol the and wNJef cunmunty a$ have lfINed ihe Charitab aims #nd obFCtw¢s of this mosq. A¢hievements and perlomiance Th¢ Charity has continued wrth aclNibe5 as the previous years, namety the ad¥emEnt of Islam and relaled servicès to thé community n the a8. New Mosque Buildin9 Construction The Phase 4 building construthon completed the iniemal w¢xks to the main prayer hal& In ground floor. mezzanine floN aThJ basement. Addrtional slruclur wa5 carried out to expaNJ the wayer hall on grnd floor arKI e¥hibth'on ham In the rTEzzanine IP)or lo accommodate anothef 8pwoximatety h¥0 hundred worshippeis. 8eyorKI that, work wès carried oul on new drainage IN$. 8knifil (atAe, L4ndstspino, ¢ar park. dnve through for vehides Th¢ internal works completed were eleclrKal wrin9_ underfloor healing. Plum"r3. waler rnnectIons. central heabng, plaster1r, liling, toikts. prayer hal catp¢ting. sound system. lighting and washing are85. The new mosque is lully operalional. and daity coTharegaiK) prayèrs ale coThlucted. Ramadan and Eid prayers afea conducted in the New Mosque 8uddirYJ. Now the tFUStÈes are focuslrvJ on Ihe ne stsge of conslnKtion lo conwete tl tern wowks in the uppeT flo¢)rs, The wjper Iloors cJnsi%t of $Ien d•ssroonkS and toilets. Rlsk RÈvlèw The Truslees have conthKled Ihwr of ihe major risks lo which mosque is exposed. anj steps have been inilialed lo minimise the identrfth ri5k3. Al fictiOnS ol the mosque we subjected lo penodic revtew. resulting in a procoss of 9n9 inwro¥emenL All staff are trained aryj have all the r•Juwed slalulory and regulatc¥y d¢ararKes required. In atjd1tK. all speaker5 who afe allowed a allorM at the mosque have due Oilwjence ColUe1 and Mater vetted prior to addressing the attendees at the mosque Rlsk polley Tho trustees ha5 assessed the mapT rLsks to wlith the ch8rity expos&Y. and ar¢ $atrdf that Systems are in pLgce to mitigate exposure lo risks. Plans for futurg p9ri0d er the coming financk•l ye¥. the trus¢s kkning to (J)ntinue (XJnpts.0n of baLaS work li the New M93que Constrwtion Pioiect based on the fijnds avaiLle. Structure. governanee and Manapmt Goveming document Th& charity is contr(Aled by rts g)¥emw¥J d0MnI. a deed ol tnjsl and con51rtutes an C¥)rate£l chatity. The trustees WIK) durtng the year arKI up to dale of swnature ofthe finawol stgtements weft.. AB Mohammed S Islam D Bouchelouche S Mahrool AA Hadi M Hussain
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 JULY 2025 Recruitinent and appointrnent of new twstees The exèsting trustéès arè responskn fcx the ol tntslees in d(xng so the truses se&k tho and fecommendations of others. ststement of trustees. responsibilFti The Irustees are responsible for pieparw Ihe Tnjstees, Report the finanoal slalements in acc(Kdance wllh appliCae 18w Un(ied Kv¥Jd¢xn Acmxxiro SlwKJwds (Unrted Kiigdom Generaly Acwled Accenn9 PraclirAI. The 18w appltabfe lo charities in Eryland 8nd leS re? the Injstees to w8pa statements lor each financial year which give a true and faif ol the stale ol all$ of the chwty of Ihe inconNng resources and applicaton of resrceS ol ihe chth lor that year. In preparing these anC81 statemts. Ihe Irustees are wmred to. - $eled SLntable accounting polKies aj then apY them Consist&1.. - observe the rnethgds ar¥J p¢Ie$ In the Charrtiès SORP. - make judgements and èSl#nates that are feawatle and pruderrt.. - state whether apF4Thble acwunting sl&nd8fds have be ftAI(ywed. to any malerial dep8rtures discloseij and ¢xplawed Jn Ihe fin8no81 si8lérwts". aNI - prèpare Ihè Iinancl stalements on the 9oYu cMcern basis [lesS it is inaFfryrHle to Fu[r Ih¥t the charty will continue n operatK)n. The trustees are responsibkn for keewg snI x(¥)unts"ng Teco¥d3 th disdo5e wth reasonab aCcY al any twne the financial posit of the arKI enab them lo en5 Ihat the finan¢o1 ststements comF4y with thè Charlies Act 2Q11. the Charity (Act1$ and Repts) RelatI5 21K)8 and Ihe provish)ns ol the Irust deed. They are also iesponsibk lor safeguardin9 the a5sels ol the and hence for taking reasone sleps for the wevenb'on and del¢#1 of fraud aThJ other wiegukHnls. The Irusiees, fewrt was apwoved by Ih of Twe$. MS Mahrg)f Tru*t•t Date..
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID Opinion have auditèd the finan(al stalern8nts of Ne¢aS1 Central kqosoue Masjkl Al-Tavthid Ilh¢'Gharily I for the year ended 31 Juty 2025 whith compnse the siatement of financial acwibes. the balance shèèt, Ihè StffnI of cash flows and notes to the financial 5ts1ernents. MKkxJwvJ svJnifKanl 8cc(MJntmg poliues. The financial rewrting framework Ihat has been applied thetr wèpar8lK is appltabb law arw Uvthed Kintyjom AccoLRlting St8ndaids, inCludg Financvdl ReFthing Standard 102 rhe Fffnancial ReixwtThJ StandAnl 4Wic8ble in Ihe UK and RepiiblK ol Iland IUnit¢¢J Kin5) Generalty Accepled Accounting Prath). In our opinion, Ihe financial siatemenls.. give a true a1 lair view of the state of Ihe affaws as ai 31 2025 and of its iwjmtng resoLCè$ aPpIall0 of resources, lor the year then erxled". have been proFerfy prepwed in accordan th Uniled G?raty Aepted Accounting PraCts... and have prewed in accofdarKe with Ch'eS Ad 2011. 8•si¥ for opinion We conducted our audit in a(rcdance with 1nternab.onal StaTh1aids on Audrting {UKI IISAS IUKII and arwicable law. Our fe5KK)n5ibilrtEs uKler those stsnd8rds #re further de5cthd in the Auditors spOilS111jeS lor thtr Budil ol tlifr fiiiai?UAI slaleirienfs secfk)n of our weport. Wè are widepen(lent of the charity in aCcLydar wth the elhical requremenls that afe relevant to audit of Ihe statements in thè UK. induding the FRCS Ethical Sl8nd8rd. and we have fUffild wr ottr ethical Tesponsily'lities in accdan wlh these requiienmls. believe thal the audil evk1once we havé Obtaèd ts Suffnt apy0pe to provKle a basis for our opinn. Concluslons relatlng to golng c(mcom In auditing the fin8nGial statements. we have conduded thal fv twslees, use of Ihe goiThJ concem baS of attounting in Ihé prèparatn ol financk4 stalerrnt$ is approwaie. Based the work we have perrme. have I1 idw)tified any malerial uKertainti¢$ rdalry to evenls or trA)ndilions thal. d[Virtual or ltIvely. may ts$i swJnificant doubt on the Charity's atlrty to corilinue as 8 going concem for a penod of at least months frcxn the statements are aulhonsed for issue. Our responsibllrtS and t1 resSIblb8s ol Ihe Irus1 ilh resped to w'ng w¢em are ebed in Ihe relevant sects'ons ot thi5 reput. Other infornia"On The other infomiation c(nprises the int>m)ab"on wKbuded in ts annual feport other than the st8tement$ and our audilorfs report thereon. The Irustee5 we responsib for the oth informaiion contained within the annual report. Our opinion orb the fillarKial sl8lemenls ¢S)es not wvei Ihe other inf0mn and we do not expfess any form of assurBncè conckASKm thereon. Our Tes)nO.ty is io read Ihe other Inh)miation and. IJ(Mng so, Gorbsider whether Ihe othei infcfination ts matenalty irKon&istent with the financial stalemenls our knowlèdge obtained in the ¢wrse of the aLj1, or glhwwse ¢0 be rnateria¥y tTrsslaled 11 w¢ Klenlify suth material inconsislenctes or apparent material misstatÈmenl$, are required lo detem)H)e whèther t"$ gives rise lo a materol misstatement in the financial statements themsefves If. based on the wryk we have performed. we condudè Ihal there is a materlal misslatemenl of this other wrforrrthon. a required lo report Ihal lact. We have nothin9 to report in Ihrs regwd. Mattor¥ on which w• arn r•quir•d to rnport by •xceptlon havè nothing to rep1 in resperA of the fdk)wing matters in lation to whi¢h th& Ch8rtbe8 {A)unIS and Reports) Regulatn$ 2C#J8 requires us lo ieptsrt lo yw rf. in oui cwm'on. the Inforrnation gNen in thg StameN$ is On$Stent In any mate(lal respe( th the Iwstees. report.. or sufficient accounts"rKJ records hab beeFt keFI'. or Ihe Iinanckil statements ¥e not in ement 1h Ihe attrytl9 reoyds". ¢ we h8ve ffji receNed ail the inf81)n and eXpnat we require for ow 8udil.
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID INOEPENDENT AUOITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID Ro$pon81bllltle# of truste As explained more fulty in the slatement ol trustees. responsfoilties. Ihe trustees are responsi1e for the prep8rabon of th8 financial slaternents aThJ loi b.g Satisfi thal they yr¥e a true and laif view. and for such intem wnlrol a the trustees detemine is (?5ary to en8e the prepaiatK)n of ststemÈnts that are fr8e frcmn maierial rnisslalemenl. whether due io frJd or en%Y. In preparing Ihe finar slalements. the tru¥lces ¥re responsible ft¥ assessin9 Ihe charty's ablity to cxjnbnue as a 99 concem. di5downg. as apcaLle. mattels related to going concern and uwng the going concem basi5 of aco)unting LM)less the trus$ èither inlend to c83 qHalions, or have no realistitt altemattrie bui to th) 80. Auditsrfs re8pon¥ibilitieg for the audit ol the fin•n¢ial 8t•temenls have been appoinled as auditor KIe1 $¢ctK>n 144 of the Chatibes Ad 2011 and reF)rt a[la1)c& wilh the Act and reVant re9alK made ¢x h8n9 effe¢1 Ihereundw. Our objectives are lo obtain leaSab assur &)ul whellv the finarK3al statements as a wmle are free from malerial misstalemenl. whether due lo Iraud error. and to issue an aurt'S fwrl that our Op$nn. Reasonable assur8nce is a h"1gh thel ol assurance bul Is not a guarantee th an audit cCdUCted in accord8n¢¢ with ISAS IUKI will ah¥ays deted # material nyssta1enl when rt exists misstaentS can arise from fraud or and ale ojnsidered material rf. indNMknNy or n the tyjregalè. they coukl reasonv be expected lo ir)fluence the econom deciskMS of users laken Ihe basis ol these financial statenIs. The extent to which oui preduleS Pable of ddècawyd irreguLartbes. indudirrfj froud, is detaikd belyw, The risk ol materk81 mi88latement th lo error ty fraud has been assessed ) w¥unclirm th intemal c4)nlrols m8y mitigate any Such risk. These contrtsL8 are r1ed as parl of lh¢ audt by perfonning systems wklhroughs to ensure they are operatig effectivety. Other Slant1¥e lestiw is a0 tErfv)rmed on 811 material balances and therelore any instar of w-ComL81e slKxdd be identif ¢x conwdered as nsIgnificant. In hgentig and as8es8iThJ wisks ol matWi81 misstatement in Tespecl ol irrwribes, fraud. Ihe audit engagement le8m". obtain8d an underslarylMwJ of the nalwe of the wKko1ry sedor, inckKIg the le1 and gUIOry framewoik. in whth the chaiity operyles and chanty C1¢$ that al and rèwlat fr8mewoTk • iquired wlh managemenl and those ch¥rsd t•Alh govemance alyxA Ihew own idenlifKalKSn and assessfflent ol t risks of irreguLgrities. indufltng any know adval. Suspectèd or alged instances of frkl dr&sSed wilh managem1 and those tharged wilh 90¥ernaE any non-compliance with laws aThY ie9ulaons and how fraud rrwght occur it)JIll¥J as8essn¥3nls of how Whe the financK41 ststements may be su$c¢ptible to fraud The iisk of Manage1 ov¢rrth ol contrcls was also conwd¢r¢d an area ol p)tenthd mr68tal8ment dLE lo fra1. Audit procedufes performed induded lesling ol manual journal èntriès and oth@r adjustments and evaluating the business ralion8le ielatth) to &gniftsrtl. unAsual transadKW aTrJ transadions entered into 0de th? mrmal cnurse ol lSess. Therè arè inlent limitakn thè aLKlit wocAthxe5 de$r above and the primary rv4ponsiktY lor the prevenb'on and detec[n ol irreguLiiibes induding fra StS fflanagement. A$ wth any audit. the rèmained 8 risk ol non-deledion of ¥regdars1s. as th nY VOlve ¢jUS)n. lorgery. inlenlion81 omissions, mL8rewesentatA)ns or thè ovèrfide of Intern nIr01$. A further descripti of cw resptr6ti"libes is awlae on t1 Fift131 RerxytKvJ CcJnril's website st., https,'/l wwW.frc.org.uklaudorsrespcS[rtl.8&. Tlu$ desuiption lorms part of CKW audi8 port. Use of our report Th report is made solely lo Ihe cha¥rty's Irusle¢s, as a b, in accordance wrth Part 4 of Ihe chanb.es IAccountS 8nd Report51 RegulalEw$ 2008. Our audil woth has bew undertaken so ihal we might stale lo the charity's Iruslees Ihose matters we are required to state to Ihem in an audit s report lor no olher purpose. To Ihe ftjllest extent perrnirted by law. we do nol awt or assun* reswnsitmkty tts anyone other than the tharity and the ch•rrty's Iiuslee5 as a body. for oui audrt wthtt. t"S repryt. or for Ihe onIonS we have formod
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID oits For and on behaff of Robson Lahjey Acc(xnts Limittsj, StatLrtory Auditor Femwood Hous? Femwood Road Jo$rnol Newtasue up)n Tynè Tyne and NE2 1TJ England RObSc LaKller AcLountants Limrted is eth.bI k)r aprn¢t 8$ audrtor of the charty by virt of it& eligibility for apprmntment as audrtor ol a company vrbder sects.on 1212 01 Ihe Compari&s Acl 2W6
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID STATEMENT OF FINANCIALACTMTIES {INCLUDING INCOME AND EXPE14DITURE ACCOUN FOR THE YEAR ENDED 31 JULY2025 Unftgtrleted Unrestrictgd fijnds funds 2025 2024 Imome and ondowmefts from: Donations Othe¥ income 935,836 436,576 500 Total in¢om¢ 935,838 437,076 Expenditurg on: Raising fvnds Charrtabk athwties 25.943 303.362 275.015 Total oxpenditurn 329.305 275.015 Net In¢ome and m0MOnt In funds 6.531 162,061 Reconciliation of fvnd8'. Flind baL3nces 811 August 2024 5.033.780 4.871.719 Fund balanc at 31 July 202S 5.640.311 5.033.780 The stalemenl of fiwial a(*M1 al gains ltssw recops•J in th8 year Al 1me expeTrJiture erNè from contfftwng athrt$.
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID BALANCE SHEET AS AT31 JULY2025 2025 2024 Flxed assets Tangible assets io 6.920,393 5.331.183 Current assets Cash at bank and in haThJ 114.778 214,368 Credltor8: amounts fallirvJ Wittn one year 11 (1,394.VA)) 1511,7711 Net current Ilabllitle8 (1.280,082) 1297.4031 Totsl assots19M current liabilitieo S,640,311 5.033.780 The fuThds of tho charity Unrestricted lunds 13 5.640,311 5.033,780 5,640.311 5,033.780 The financ41 statements wore appro¥ed by thè Iiii$tees :. ,,llè MS Mahr Trustee
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 JULY 2025 2025 2024 Cash flo1 from <)per8ting activFti Cash generated trc*n operatK$ 15 a.791 62,g25 Investing actlvllès Copital constwctiffi o)sl$ 11.591,331) (56,8281 Net cash us•d In Investing acti¥itig¥ {1.591.3311 156.8281 FloAn¢lng actiwiti08 Loan movements 881.950 160.OCQI Net eAsh generat fromllused Inl financing acti¥Stle# 881,950 160.0001 Net decrease in ¢¥#h and cash equivalents 199,590) IS3,9031 Cash a1 cash eqvNalenls al be9ÉnnwvJ of year 214,368 268,271 Cash and ¢a$h equSvalents •t of yèar 114.778 214.368
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JUL Y 2025 Aecountlry polkles Charity Intorniatlon Newcastle Central Mosque PAasjkl AkTa4thid is (chanty nwnber.'11154721. 1.1 Accountino ¢onventlon The financi 51alements have been prepaied if7 a£cordarKY with the charty's govemwg rknument, the Charbties Acl 2011 and 'AttounlTrno and RèrKyrting by Chafib"ès". StatÈmènt ol Récommèndèd Praetltè •pplicae lo chwrtl¢s preparirvJ Iheir accounts in accrydance th the Financial Reporting Standard applicaNe in the UK and Repui4K ol Ireland (FRS 1021 lellthe 1 JaNary 2019)". The charity is a Publ"c Benefit Entty as defined by FRS 102. The finan¢ral $taiement$ we epaffjd wi $t¢rt¥ng. whKh is the fv¥1 jrrUry of the (Jwrity. Monetary amounts In these financial Stalen1$ are foundèd io the neas1 £. The fi¢141 st8ments have been Pfepargj urkyer hisknrical corWenI. The prinapal 8CCOLFnting pOIleS adopted are set J1 bescrw. 1.2 Golng ¢¢)n¢em At Ihe timfj ol apwoving the finan(ig1 statement5. the trustee3 have a reasixwble expeGlahon Ihe tharty has adequate resources lo Con"ne in Operatn èxisierTrce for Ihe 10rèsÈeab future. Thus the trustées continue lo adopt Ihe gory concefn ba¥s of aOur in prepwm9 the financial stalements. 1.3 Charltae funds Unrestricted funds ace aValae for at disuetp)n of the trustees fvrthernThx of Ihwr charitable obiectNes. Re$lncled lund$ are SU"e to SP[fiC {K)n$ by donofs gtanloTs as lo they may be used. The purposes and Ltsos of the res[rted lunds are sei t in the noies lo Ihe fmana41 ststement$ 1.4 Income is gnised WI th? thyrrfy ¥¥ gaI ¢rthlbJ lo il aftei any perfomwKe conditi5 have been met. the 8moL¥)ts ¢an be measurèd reli8trAy, a1 il is probable Ihal irKomè will be fwNed. Cash (knnalT'ons are recognised on reThpl. Other donalKts a recogrHsed once Ihe charity has tse notffied of the don8tion. Un9$ Ferformance wd1$ require deferral ot the 8mounl. InCce tax recoverable in relatson to donations recved under Gift deeds ol covenanl is recognised al the lime ol ihe donats"on. 1.5 ExpendtiLwe Liakn'lilies are recognised 8$ exFvJiture as sc() as tre is a Cf Ccmstructive oblig8tn commilting tr charity lo that expenditLe. it is proba& Ihat a transfer of econom benefrts 11 be ru1r0d In settlement aNI the affiounl of the oblvJalion Can be meaTed reliably. ExrEndrturÈ is ar£tsunted lor on an accruals tsrysis and ha5 been da5fied LVKler headitMJ5 that aggiegale all Gosl related to the calewry Whete costs cannot be directly attributed to pa.jIar headwy they have t>een alkxated to thrties on a bas¢s consiStt wrth t use ol resources. 1.6 Tanglble fix8d as89ts Taftgile fixed assets are mrt4lly me8sts at cosl sthequendy nwsLwed at cost ¥a10t¥. net ol dèpreciati) arml any impamient k)sses. oepreua1n 18 iecogntsed so as lo wrrte off cost or ValualK of assets le55 ledUal values over thr useful lives on folowng bases.. Plant and equiwnt 25% reduLirs balance 10
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JUL Y 2025 A¢¢0[ting poll¢198 ICt)ntlnuÈdl 1.7 Impairm•nt offiX Al each réporting end date. the charily re¥iews ¢n9 noLmts of rts tle assets to delermine whether theTe is any in(hc8lioft Ihat those assets have suffered an impairment kJs*. If any such indK8tion exists. the recoveiable almnI of Ihe a$set is ¢stinled in order tts ddèrmine thè extenl of the inpairment Joss lif any). 1.8 Ca¥h and wh equlvalents Cash and cash equivalenls indude cash in hand, Ikposits hdd at tal %Yilh banks. othei short-lem Invest18 wrfh OfwJinal matwilEs of Ihfee months or s. and bank overdraft6. Bank overdiafts are s within borrowr•> in current l.am. 1.9 Taxatlon The thartty Is exempt from tax on ils dwlable actr4th"es. Donatiorr4 and Iy¢ios Unrgitrict•d Unrestrided funds fuThls 2025 2024 Donathons gifts 935.8&S 436.576 Expenditure on raising lunds Unrestricted Unre?tri¢t•d fund¥ lunds 2025 2024 Fundraising and publi¢rty FuTrJrai¥ing agents 25.943 11
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 JULY 2025 Expgnditurp on charitablg activ¥tigS Charitabl• actlvltleg 2025 Charitab *¢tlvltles 2024 Direct costs Stsff and teachers o)sts Depreciation and Impairment Rent. rales & w¥ler Insurance Light and heat Telephone AdverlisiNJ & srtjseripb.ons Cleaning & sundiE5 Repairs & renthvas Prayer 8 Ramadan expenses Security costs Children's prt)gf8mmÈ èxrAns 126,588 2.121 8,911 14,418 30.106 1,616 16,470 5,723 4,101 36.181 23.256 5,773 118.752 2.463 719 40.687 13.260 2.Cn2 1,982 1.2 15,337 32,9)4 12.550 275,288 242,2S8 Sharv of support and governan¢• costs note Sl Support Govemance 3.591 24.505 2,653 30,104 303.362 275.015 At7alysks by fund LlnrestrKted funds 13.362 275.015 Support allo¢at¥d to 41vilo¥ 2025 2024 Bank ehargès Governance c06ts 3.591 24.505 2.853 30.104 28. 32,757 AnalYd botwgen: Charilable aclivibes 28. 32.757 12-
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JULY2025 Support costs allocat•d to activiti {Coned} 2025 2024 Go¥•rnance c4)sts comprise: Audrt fees L&Jal professicrf)al 7,2C 16.165 24.505 30,104 Nt mov•ment In lund8 2025 2024 The nel movement in frjnds staled after crgIn(clti.nY1.. Fees payable lof the dit ol the tharitls fbnancial stmerts Depreciab'on of owned targble fixed assets 7,2C4J 2.463 2.121 Trustoes None of Irustees lor any persons connecied wih them) re(aivgJ any rgmunsakn cy benefrts from the. charily dunng t1 yew. Employ••s The aVere rrminthty Ththnber of enWi th8 yew was.. 2025 Numbèr 2024 NuMr Teachers AdminislratK)n 21 21 Totsl 24 24 Employmont Gt$ 2025 2024 Wdge5 and 8alaries 128.588 118.752 Thwe were rho emF4tsyees ¥A)se an[ remuneralicffl was re than £60,OC¥). Remuneratlon of managoment pgr•onnèl The Truslees Consi Ihat no rernuneratK ts p1 to key M¥gent Taxation The charity is exempt frc¥n taxat because al ils Ir1 is Pled ftr chart8ble purposes. 13.
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID NOTES TO ThE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JUL Y 2025 10 Tan9ible ffixed assets Planland •qulpm•nt Tota ¢onstw¢tb Cost At l Augu¥l 2024 Additions 5.323.795 1.W),237 25.148 5.348.943 1.094 1.591,331 At 31 July 2025 6.914.032 26.242 6.940.274 O•prociation and impaimi•nt At 1 Augvsl 2024 DepreciatK)n charged the year 17.760 2.121 17,7eo 2.121 Ai 31 Juty 2025 19.881 19.881 Carrylng amount Al 31 Jufy 2025 6.914.032 6.361 6.920.393 Al 31 July 2024 5.323.795 7.388 5,331.183 11 Crodltors: amounts lalling wrthln ¢)ne year 2025 2024 Borrowings Accnjals and d8f8rrnd income 1.378.9FA) 15.9(X) 497.010 14.761 1.394,8e4) 511.771 12 Loan• and ov?rtlrnfts 2025 2024 Cther loans 1.378.960 497,010 Payable wthbn ye¥r 7,378.960 497.010 14-
NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID NOTES TO THE FINANCIAL STATEMENTS (coMfiNUED) FOR THE YEAR ENDED 31 JULY 2025 13 Unrestricted fun The uNestrKted fuTrJs of IhB thafity crw'se the uneKpended balance8 ofdonations and grts whth are not subJ¢ct to specific conth"IKJns by donor5 aTKJ grant$ as lo they rty be used. These indude designalèd fu whith have been sel asmk oltt of unreslncted funds by the trustees for speufic purFoses. At 1 Augugt 2024 Incomlng re$our¢os Re$ourc•8 expended At 31 July 2025 General knds 5.033.780 935.836 (329.3051 5.640.311 Prevlous period: Ai 1 August 2023 IncomiTr9 Re#ourees resources expeTh At 31 July 2024 General Imds 4.871.719 437.076 {275.0151 5,033,780 14 Related party tranuctig There were no dK4osabbB rdated party transac$ duiirvJ IIN? year12024- none). 15 Cash genèrat from op8ratlon8 2025 2024 SurFlus for tIKt year 6C6.531 162,081 Adju6tm•nt8 for: Depreci8b"on 8fKI impaiftwt ol tan1• fixed assets 2.121 2,463 Movemgnts in worklng capltal: Iweaselldecreasel c¥editS 1.139 (101,9391 Cash gfrneratgd from 62,925 16 Anafy3i• of changes in net {debt)lfvnd5 At 1 Au11*)24 C•¥h lknJg At 31 Juw 2Q26 Cash al bank and in h 214.388 199.SbKII t14.778 Loans fallin9 due within (ffle year 1497,010} 1881.9501 I1,378.) 1282.6421 1981,5401 11,264.1821 15-