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 MOhaffln￿d
S Islarn
D 8￿hd￿Che
MS Mahro
AA Hadi
M H￿8￿)
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 NOrt￿lMoe[thI Street
NE17AF

NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID
CONTENTS
Trustee&, report
Independenl 8L*Jitorfs re
Slalemerbl ol financial ￿t￿rt
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 fi￿￿￿al slatemerts for the ye•r ended 31 Jldy 2025.
The fmarKi* slaterrwts h8¥e teen p￿Pared 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 akvti4*Ae lo tharilies p￿pari￿j Iheir accounts
aCcOrd8n￿ wlh the F￿8￿(￿81 Reportwj Standard Opp1Thb￿ In Ihe UK and Rèpublc of Irèland IFRS 1021 lelfective
1 January 20191-.
ObjectFves and actlvities
The pr￿c¥>al ￿t￿lI*S of th? Ch¥ily *e in pL0)rdar￿e with the slated of Charity whth are as
follows".
The advan￿ment of IsLam thr￿gh the of do1￿ prayers a￿1 r￿ated seTr7ces.
Prowde Muslim fvne¥al wayei $¢ryice fDr the cc4mnwnty.
The eduCalk￿ ol M￿￿1m chiklren tKJth in ￿￿Idat)ce wrth t1￿ 1o*hY￿S of Quran Sunnah upon Ahlul
Hadrth methodokgy
The provi5￿0 of $￿teS lo Ihe conm)uW lo incknje reguL* fcw tr* ektsly and Ihe youlh.
Speu31 services ladies through the rxovism of deth"cated dasses on matters of religion and seeLdai to
irLltKle parenting. lifesiyle, domesbc. soual and medical ¢ssues ￿ ac￿d*￿e with the leach¢ngs ol Ouran
8rKI Sunnah Ahlul Hadith metlKxl(Aogy
Specjal SLwgenes to rxovk4è att8SS ￿ the cornnmmxty for W. methal, Ict81 aLthorily and elected
representatNes.
Dedtsted ctsjnselling as required by the communty concerning m8rriage. d1vtsr￿. and parenting.
Taking the lead on fiitertaith actryrtw by promotiThJ intèrtarth dialogue in the local Tyne & Wear area.
Cond*Jcting a regular liaison wth the Iwl aulhwitiej fcrf the provisic￿ of services to the ccynmunity ar
the mosque
The staging ol rwar lectur8s aTrJ QbJranK re(itstK)n perf0m)an￿$ 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 repre￿￿tiveS froffl severdl thal aulhwtly slatut¢yy age￿1￿$.
Led by the Head Im8m, members ol the conwnrttee voknleers 0￿81￿$e •nd hokj seveial rdigK)ug sert¥nars
and community related events to intef faith th*coue.
Congfe9ational syayers ale cnndurted nK)squ¢ and spea'81 ￿¥￿erS during IIE mwlh of Ramd¥n ljll lale
night. Eid congTegatvnal prayets are ¢c￿￿le￿ by Ihe MOSQ￿ wth a rJowd of over fivè thousand
worshippers for E￿. Fof traffic manageThnl we laise wilh ItKal traft m￿agement companies and
volunteers lo rrinirnise disiurbwc¢ to th¢ r¢sh*nts and traffic ¢th¥J t1￿ exlended ￿lgregat¥￿wl wayers.
We also havè a sisler ￿0Up to orgarMse charrt*Ae work and ￿li￿lIeS for the ladies and chiktren, Their invdvemenl
has raised their Sdl-confid￿ce avj rgjuced Ihwr h"keh'hood of bew 15018ted We also invlte mwnber$
be￿ng￿g to different larths and communrties ¢0 ed￿81É gei or￿lat￿)n aboul Islarn ￿ mosque's open days,
for wider socaal nlegratton *KI 10 I￿lId Irusl and uTh*rstanding tehvoen c4)mmurities and 118 le&Jership.
We also invite lo(al primary school SIL￿entS and tèachefs lo the mosque as part of iheir religious sludies and
give them an orientth.on into I￿arn. This ryThque als0 takes part in ¥aricyJ5 fuTr&raising aclwrties along wrth other
charitat4e OfgarN5alKJn$ frJr rna￿r 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 Ih*i 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 Chanl*s ComrniSsb￿ on pul* t*nefit. are woud of their in￿at￿eS 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 a￿8.
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 gr￿nd 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￿$. 8knifi￿l (atAe, L4ndstspino, ¢ar park. dnve through for vehides
Th¢ internal works completed were eleclrKal wrin9_ underfloor healing. Plum￿"r￿3. waler r￿nnectIons. 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 c*Jnsi%t of $I￿e￿n 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 fi￿ctiOnS ol the mosque we subjected lo penodic revtew. resulting
in a procoss of ￿9￿n9 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 Co￿lU￿e1 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 (XJnp￿ts.0n of baLa￿S work li the New
M93que Constrwtion Pioiect based on the fijnds avaiL￿le.
Structure. governanee and Manapm￿t
Goveming document
Th& charity is contr(Aled by rts g)¥emw¥J d0￿M￿nI. 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 trus*es 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
appliCa￿e 18w Un(ied Kv¥Jd¢xn Acmxxiro SlwKJwds (Unrted Kiigdom Generaly Acwled Acce￿n**n9
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 res￿rceS ol ihe chth lor that year.
In preparing these ￿anC￿81 statem￿ts. Ihe Irustees are wmred to.
- $eled SLntable accounting polKies a￿j then ap￿Y them Consist&￿1..
- observe the rnethgds ar¥J p￿¢￿Ie$ 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 Iinanc*l stalements on the 9oYu cMcern basis [￿lesS it is inaFfryrHle to F￿u[r￿ Ih¥t the charty
will continue n operatK)n.
The trustees are responsibkn for keewg s￿￿￿￿nI x(¥)unts"ng Teco¥d3 th* disdo5e wth reasonab￿ aCc￿￿Y 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 (Act￿￿1$ and Rep￿ts) Re￿latI￿5 21K)8 and Ihe provish)ns ol the Irust deed. They
are also iesponsibk lor safeguardin9 the a5sels ol the and hence for taking reason￿e sleps for the
wevenb'on and del¢#1￿ of fraud aThJ other wiegukHnl*s.
The Irusiees, fewrt was apwoved by Ih
of Tw*e$.
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 ac*wibes. the balance shèèt, Ihè St*ff￿nI 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,
inClud￿g Financvdl ReFthing Standard 102 rhe Fffnancial ReixwtThJ StandAnl 4Wic8ble in Ihe UK and RepiiblK ol
I￿land IUnit¢¢J Kin5￿)￿ Generalty Accepled Accounting Prath).
In our opinion, Ihe financial siatemenls..
give a true a￿1 lair view of the state of Ihe affaws as ai 31 2025 and of its iwjmtng resoL*Cè$
aPpI￿all0￿ of resources, lor the year then erxled".
have been proFerfy prepwed in accordan￿ ￿th Uniled G?￿raty A￿epted Accounting PraCts.￿..
and
have prewed in accofdarKe with ￿ Ch￿￿'eS Ad 2011.
8•si¥ for opinion
We conducted our audit in a(rc￿dance with 1nternab.onal StaTh1aids on Audrting {UKI IISAS IUKII and arwicable
law. Our fe5KK)n5ibilrtEs uKler those stsnd8rds #re further de5cthd in the Auditors ￿spOilS11*1￿jeS 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 fUffil￿d wr ott￿r ethical Tesponsily'lities in acc￿dan￿ wlh these requiienmls. believe
thal the audil evk1once we havé Obta￿èd ts Suff￿￿nt apy0p￿e to provKle a basis for our opin￿n.
Concluslons relatlng to golng c(mcom
In auditing the fin8nGial statements. we have conduded thal fv twslees, use of Ihe goiThJ concem ba￿S of
attounting in Ihé prèparat￿n ol financk4 stalerr*nt$ is approwaie.
Based the work we have perr￿me￿. ￿ have I￿1 idw)tified any malerial uKertainti¢$ rdalry to evenls or
trA)ndilions thal. ￿d[Virtual￿ or ￿l￿tIvely. may ts$i swJnificant doubt on the Charity's at*lrty to corilinue as 8 going
concem for a penod of at least months frcxn ￿ the statements are aulhonsed for issue.
Our responsibllrt￿S and t1￿ res￿SIbl￿b8s ol Ihe Irus1￿ *ilh resped to w'ng w¢em are ￿e￿bed in Ihe
relevant sects'ons ot thi5 reput.
Other infornia￿"On
The other infomiation c(*nprises the int>m)ab"on wKbuded in ts annual feport other than the st8tement$
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 inf0m￿￿n and we do not expfess any form
of assurBncè conckASKm thereon. Our Tes￿)n￿O￿.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 aL￿j1, 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 rep￿1 in resperA of the fdk)wing matters in ￿lation to whi¢h th& Ch8rtbe8 {A￿)unIS and
Reports) Regulat￿n$ 2C#J8 requires us lo ieptsrt lo yw rf. in oui cwm'on.
the Inforrnation gNen in thg Sta￿meN$ 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 att￿ryt￿l9 reoyds". ¢
we h8ve ffji receNed ail the inf￿￿81￿)n and eXp￿nat￿￿ 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$pon81bllltle# of truste
As explained more fulty in the slatement ol trustees. responsfoilties. Ihe trustees are responsi1￿e for the prep8rabon
of th8 financial slaternents aThJ loi b￿.￿g Satisfi￿ thal they yr¥e a true and laif view. and for such intem* wnlrol a
the trustees detemine is ￿(?5*ary to en8￿e the prepaiatK)n of ststemÈnts that are fr8e frcmn maierial
rnisslalemenl. whether due io fr*Jd or en%Y. In preparing Ihe finar￿￿ slalements. the tru¥lces ¥re responsible ft¥
assessin9 Ihe charty's ablity to cxjnbnue as a 9￿￿9 concem. di5downg. as ap￿*caLle. mattels related to going
concern and uwng the going concem basi5 of aco)unting LM)less the trus￿$ 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 $¢ctK>n 144 of the Chatibes Ad 2011 and reF*)rt ￿ a￿[la1)c& wilh the
Act and re￿Vant re9￿alK￿ made ¢x h8￿n9 effe¢1 Ihereundw.
Our objectives are lo obtain leaS￿ab￿ assur￿ &*)ul whellv the finarK3al statements as a wmle are free from
malerial misstalemenl. whether due lo Iraud ￿ error. and to issue an au￿rt￿'S fwrl that our Op$n￿n.
Reasonable assur8nce is a h"1gh thel ol assurance bul Is not a guarantee th* an audit cC￿dUCted in accord8n¢¢
with ISAS IUKI will ah¥ays deted # material nyssta1en￿￿l when rt exists missta￿￿entS can arise from fraud or
and ale ojnsidered material rf. indNMknNy or n the tyjregalè. they coukl reason￿v be expected lo ir)fluence
the econom￿ deciskMS of users laken ￿ Ihe basis ol these financial state￿nIs.
The extent to which oui pr￿eduleS ￿ ￿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 r￿1*￿ed as parl of lh¢ aud*t by perfonning systems w*klhroughs
to ensure they are operat￿ig effectivety. Other S￿lant1¥e lestiw is a*0 tErfv)rmed on 811 material balances and
therelore any instar￿￿ of w￿￿-Com￿L81￿e slKxdd be identif￿￿ ¢x conwdered as ￿nsIgnificant.
In hgenti￿g 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, inckKI￿g the le￿1 and ￿gUI￿Ory
framewoik. in whth the chaiity operyles and chanty C￿￿1¢$ ￿ that ￿al and rèwlat
fr8mewoTk
• *iquired wlh managemenl and those ch¥rs*d t•Alh govemance alyxA Ihew own idenlifKalKSn and
assessfflent ol t￿ risks of irreguLgrities. indufltng any know adval. Suspectèd or al￿ged instances of fr*kl
dr&￿sSed wilh managem￿1 and those tharged wilh 90¥erna￿E any non-compliance with laws aThY
ie9ula*ons and how fraud rrwght occur it)J￿Ill¥J as8essn¥3nls of how Whe￿ the financK41 ststements
may be su$c¢ptible to fraud
The iisk of Manage￿￿1 ov¢rrth ol contrcls was also conwd¢r¢d an area ol p)tenthd mr68tal8ment dLE lo fra￿1.
Audit procedufes performed induded lesling ol manual journal èntriès and oth@r adjustments and evaluating the
business ralion8le ielatth) to &gniftsrtl. un*Asual transadKW aTrJ transadions entered into 0￿￿de th? mrmal
cnurse ol ￿lS￿ess.
Therè arè in￿lent limitakn￿ thè aLKlit wocAthxe5 de$r￿￿ above and the primary rv4ponsi￿ktY 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 ¥regdars1*s. as th￿ n￿Y ￿VOlve ¢￿jUS￿)n. lorgery. inlenlion81 omissions,
mL8rewesentatA)ns or thè ovèrfide of Intern￿ ￿nIr01$.
A further descripti￿ of cw resptr6ti"libes is awla￿e on t1￿ Fift￿131 RerxytKvJ Cc*Jnril's website st., https,'/l
wwW.frc.org.uklaud*orsrespc￿S￿￿[rtl.8&. Tlu$ desuiption lorms part of CKW audi￿8 ￿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 o￿nIonS 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(x￿￿nts Limittsj, StatLrtory Auditor
Femwood Hous?
Femwood Road
Jo$rno￿l
Newtasue up)n Tynè
Tyne and
NE2 1TJ
England
RObSc￿ LaKller AcLountants Limrted is eth.￿bI￿ k)r apr￿n¢￿t 8$ 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 m0￿MOnt 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 1￿me 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 Witt￿n
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 flo￿1 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 a￿1 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
•pplica￿e 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 $t¢rt¥ng. whKh is the fv￿￿¥￿￿1 ￿jrr￿Ury of the (Jwrity. Monetary
amounts In these financial Stalen￿1$ are foundèd io the nea￿s1 £.
The fi￿¢141 st8￿ments have been Pfepargj urkyer hisknrical corWen￿I. The prinapal 8CCOLFnting
pOI￿leS 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￿"n￿e in Operat￿n* èxisierTrce for Ihe 10rèsÈeab￿ future. Thus the trustées
continue lo adopt Ihe gory concefn ba¥s of a￿Our￿￿ in prepwm9 the financial stalements.
1.3 Charlta￿e funds
Unrestricted funds ace aVala￿e 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[r￿ted 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 conditi￿5 have been met.
the 8moL¥)ts ¢an be measurèd reli8trAy, a￿1 il is probable Ihal irKomè will be fwNed.
Cash (knnalT'ons are recognised on reThpl. Other donalK*ts a￿ recogrHsed once Ihe charity has tse￿ notffied
of the don8tion. Un￿9$ Ferformance wd1￿￿$ require deferral ot the 8mounl. InCc￿e tax recoverable in
relatson to donations rec￿ved under Gift deeds ol covenanl is recognised al the lime ol ihe donats"on.
1.5 ExpendtiLwe
Liakn'lilies are recognised 8$ exF*vJiture as sc(*) as t￿re is a Cf Ccmstructive oblig8t￿n commilting tr
charity lo that expenditL*e. it is proba￿& Ihat a transfer of econom￿ benefrts ￿11 be r￿u1r0d In settlement aNI
the affiounl of the oblvJalion Can be mea￿Ted reliably. ExrEndrturÈ is ar£tsunted lor on an accruals tsrysis and
ha5 been da5￿fied 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 consiSt￿t wrth t
use ol resources.
1.6 Tanglble fix8d as89ts
Taftgil￿e fixed assets are mrt4lly me8sts￿ at cosl sthequendy nwsLwed at cost ￿ ¥a10t¥￿. net ol
dèpreciati￿) arml any impamient k)sses.
oepreua1￿n 18 iecogntsed so as lo wrrte off cost or ValualK￿ of assets le55 le￿dUal values over th￿r
useful lives on folowng bases..
Plant and equiw*nt
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 t￿l￿e assets to delermine
whether theTe is any in(hc8lioft Ihat those assets have suffered an impairment kJs*. If any such indK8tion
exists. the recoveiable alm￿nI of Ihe a$set is ¢stin￿led 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
Invest￿￿￿18 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 4￿1vil￿o¥
2025
2024
Bank ehargès
Governance c06ts
3.591
24.505
2.853
30.104
28.
32,757
AnalY￿d 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
{Con￿￿￿ed}
2025
2024
Go¥•rnance c4)sts comprise:
Audrt fees
L&Jal professicrf)al
7,2C
16.165
24.505
30,104
N*t mov•ment In lund8
2025
2024
The nel movement in frjnds staled after c￿rgIn￿(c￿lti.nY1..
Fees payable lof the ￿dit ol the tharitls fbnancial st*merts
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 aVer￿e rrminthty Ththnber of enWi￿ th8 yew was..
2025
Numbèr
2024
NuM￿r
Teachers
AdminislratK)n
21
21
Totsl
24
24
Employmont G￿t$
2025
2024
Wdge5 and 8alaries
128.588
118.752
Thwe were rho emF4tsyees ¥A￿)se an￿￿[ remuneralicffl was r￿￿e than £60,OC¥).
Remuneratlon of managoment pgr•onnèl
The Truslees Consi￿ Ihat no rernuneratK￿ ts p*1 to key M¥*ge￿nt
Taxation
The charity is exempt frc¥n taxat￿￿ because al ils Ir￿1￿ is ￿P￿led 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 gr￿ts whth are
not subJ¢ct to specific conth"IKJns by donor5 aTKJ grant￿$ as lo ￿ they rt￿y 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 tan￿1• fixed assets
2.121
2,463
Movemgnts in worklng capltal:
Iweaselldecreasel ￿ c¥edit￿S
1.139
(101,9391
Cash gfrneratgd from
62,925
16 Anafy3i• of changes in net {debt)lfvnd5
At 1 Au1￿1*)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-