REGISTfi RED COMPANY NUMBER: 05452542 (England and Wales) REGISTERED CHARITY NUIIIBER: 1116186 Re ort of the Trustees and Unaudited Finllncial Statements for the Year Ended 31 Ma 2024 for Jalalia Su]Jni Jami Mas id & Islamic Education Centre M.F Khan & Co 375 Coventy Ro.1 Smal Heath Birmingham West Midlands Bio osw
Jalalia Sut]ni Jami Mas Education Centre id & Islatnic Contents of the Financial Stg1tennts for the Year Ended 3 l Ma 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to tbe Fillancial Staten]ents Detailed Statement of Financial Activities io
Jalalia Sunni Ill1 Ma8 id & IslaTnic Education Centre ort of the Trustees for the Year Ended 31 Ma 2024 The trustee8 who aro also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2024. The trustees have adopted the provisions of Accounting and Reporting by Chariti¢s: Stateinent of Recomin¢nded Practice applicable to ChtieS preparing their E4Gcounts in accordarLce with the Financial Reporting Standard applicable in the UK and Republie of Ireland (FRS 102) (¢ffective l January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing dowment, a deed of trust, and constitutes a limited company, lin]ited by guarantee, as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAILS Regist¢r¢d Company number 05452542 (England and Wales) Reglstered Charity number 1116186 Registered office 150 Bath Street Walsall West Midlallds WS13BX Trustees M A Kadir M Achan S I(han M J Uddin Company Secretary Mr. M A Kadir Independent E< xaminer M.F I(hall & Co 375 Coventy lioad Smal Heath Birniingham West Midlallds BIO OSW Approved by order of the board of trustees on 19 February 2025 alld Sied on its behalf by.. M J Uddin - Trustee Page I
Inde endent Examiner's Re ort to the Trustees of Jalalia Sunni Jami Mas id & Islamic Education Centre Independent examiner's report to the trusttes of Jalalia Siinni Jami Masjid & Lslamic Education Centre ('the Company,) I report to the eharity trustees on my ex&mination of the accounts of the Company for the year ¢n(Led 31 M&y 2024. ResponsibilÉties and basis of report As the charktls trustees of the Company (and also its dirertors for the Purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of tbe Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent exnination, I report in Tespe¢t of rny examination of your charity's accounts as carried out under Section 145 of the Charities Act 201 l ('the 2011 Act,). ]n carrying out my examination I have followed the Directions given by the Charity Comtllission under Section 145(5) (b) of th¢ 2011 Act. Independent examiner's statemellt I have completecl my examination. I confirni that no matters have come to my attention in connection with the examination giving me cause to believe: aceounting reeordg were not kept in respect of the Company as required by Section 386 of the 2006 Act. or the accounts do not accord with those records. or the accounts do not COll]ply with the accountillg requirements of Section 396 of the 2006 Act other tball any r¢quirement that the accounts give a true and fair view which is not a matter considered as part of an indepond¢nt examination. or the accounts have not been prepared in &¢¢ordance with the methods and principles of the Statement of ReconrneLded Prdctice for accounting and reporting by charities (applicable to charities preparing their account8 in accordance with the Financial Reporting Standard applicable in the UK and Republic of treland (FRS 102)). I have no concerns and have colne across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper Ullderstanding of the accounts to be reached. MR N KHAN .F Klwi & Co 375 Cov¢nty Road Sn1 Heath Birniingham West Midlands BIO OSW 19 February 2025 Page 2
Jalalia Sunni Jami Mas Education Centre id & Islamic ststement of Financi&l Activities for the Year Ended 31 Ma 2024 31.5,24 Unrestricted fund 31.5,23 Tot&1 nds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 21,593 16,035 Inveslment incorne 19,600 12,300 Total 41,193 28,335 EXPENDITURE ON Raising knds 36,087 29,881 Other 208 Total 36,295 29,881 NET INCOME/(EXPENDITURE) 4,898 (1,546) RECOIYCILIATION OF FUNDS Total funds brougbt forward fv19,053 650,599 TOT AL FUNDS CARRIED FORWARD 653,951 649,053 The notes forjn part of th¢se financial statements Page 3
alalia Sunni Jami Mas Education Centre id & Islamic Balance Sheet 31Ma 2024 31.5.24 Unrestrict¢d fijnd 31,5,23 Total fMnd8 Notes FIXED ASSETS Tangible assets 667,570 667,697 CURRENT ASSETS Cash at banlc alld in haad 31,009 25,885 CREDITORS Atnounts falling due within one year (44,628) (44,529) NET CUIUiENT ASSETS (13,619) {18,644) TOTAL ASSETS LESS CURREiYr LIABTLITIII S 653,951 649,053 NET ASSETS 653,951 649,053 FUNDS Unrestricted funds 653,951 649,053 TOTAL FUNDS 653,951 649,053 The charitsble conipany is entitled to exemption from audit under Section 477 of the COpanIC5 A¢t 2006 for the year ended 31 May 2024. The members have not required the company to obtain an audit of its financial statelnents for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acl(nowledge their SponsIbl11tieS for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and (b) preparing fllmcial statements which give a true and tair view of the state of affairs of th¢ Gharitable cornpany as at the end of each financial year and of its surylu8 or deficit for each fm&ncial year in accordance with the requirements of Sections 394 and 395 and wbich otherwise comply with the requirem¢nts of th¢ Cornpanie8 Act 2006 relating to fanCial statements, so far as applicable to the charitable Company. These fall¢la1 statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. Tbe financial statements were approved by the Board of Trusteeg and authorised for issue on 19 February 2025 and were signed oll its behalf by., M J Uddin - Trustee The notes fonn part of these financial Statements Page 4
Jalalia Sunni Jami Mas Education Centre id & tslamic Notes to the FillanGial Statements for the Year Ended 31 Ma 2024 ACCOUNTING POLICIES Basls of preparing the financial statements The fmarncial statements of the charitable Company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Chariti¢s SORP (FRS 102) 'Ac¢ounting Reporting by Charities.. Statement of Reconlmended Practice applicable to charitÉes preparing their accounts in accordance Ivith the Financial Reporting Standai'd applicable in the UK and Republic of Ireland (FRS 102) (effective l Jauuary 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UIC and Republic of Irel&lld' and the cpai]leS Act 2006. n]e fanCIal statemeiits have been prepared under the historical cost convention. Income All income is r¢¢ogtiised in tb¢ Statem¢nt of Financial Activities once the charity bas entitlement to the llds, it is probable that the incorne will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditUTe as soon as theTe is & legal or constructive obligation conunitting the charity to that expenditure, it is probable that a transfer of econoinic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been clagsified under headings that aggregate YLII cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets Depreciation is provided at the following annual rates in order to ThTite off each asset over its estimated useful life. Taxatlon The charity is exempt from corporation tax Oll Its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objeciives at the discretion of the trustees. Restrlcted funds can only be used for parliciilar restricted piirposes within the objects of the charity, Restrictions arise wlMi specified by the donor or when fLmds are rnised for particular restricted puryoses. Further explanation of the llatle and purpose of each fund is included in the notes to the financial stat¢ments. Pension costs and other post-retirement benefits The charitable Company operates a defJn¢d contribution pension scheme, Contributions payable to the charltable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. INVESTMENT INCOME 31.5.24 31.5.23 Rents received 19,600 12,300 Page 5 continued,,.
lalalia Sunni lami Ma8 Education Centre id & Islamic Notes to the Financial Statements - continued for the Year Ended 31 Ma 2024 RAISINC FUNDS Raising donations and legacies 31.5,24 31,5,23 Staff costs Rates and water Inslirance Light and heat Postage and stationery Sundries R¢pairs renewa15 Refuse Depreciation Support cost8 13,472 600 2,377 l5,750 1,081 775 545 501 126 E2,263 1,499 2,147 10,458 1,106 591 809 385 169 357 35,227 29,784 Investment managetnent Costs 31.5,24 31.5.23 Support costs 716 Aggregate amounts 36,087 29,881 NET INCOIVIE/(EXPENDITURE) Net income/(expenditure) is stated after chargingl(crediting)". 31.5.24 31.5.23 Depreciation- owned assets 127 168 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, ren]uneration other ben¢fits for the year ended 31 May 2024 nor for the year ended 31 May2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023. Page 6 continued...
Jalalia Sunni Jatni Mas Education Centre id & Iglamic Notes to the Financial StalellLents - continued for the Year Ended 31 Ma 2024 STAFF COSTS The average monthly number of employees dwing the Ye was as follows.. 31.5.24 31.5.23 Average nurnber of employees No enLployees received emoluments in excess of £60,000. COMPARATIVES FOR THI STATEMENT OF FINANCIAL ACTIVITIES Unrestricted lld INCOME AND EIYDOWMETrITS FROM Donation5 and legacies 16,035 Investtnent incon]e 12,300 Total 28,335 EXPENDITURE ON Raising funds 29,881 INCOMEI(EXPENDITURE) (1,546) RECONCILIATION OF FUNDS TO1 funds brought forward 650,599 TOTAL FUNDS CARRIED FORWARD 649,053 TANGIBLE FIXED ASSETS Fixtures and fittings Freebold property Totals COST At l June 2023 and 31 May 2024 667,191 15,586 682,777 DEPRECIATION At l June 2023 Charge for year 15,080 127 15,080 127 At 31 May 2024 15,207 15,207 NET BOOK VALUE At 31 May 2024 667,191 379 667,570 At 31 May 2023 667,191 506 667,697 Page 7 continlied...
Jalalia Sunni Jami Mas Education Centre id & Islarnic Notes to th8 Financial Statements - continued for the Year Erlded 31 Ma 2024 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.5.24 31.5.23 Other loans (see note 10) Other ¢reditor5 44,400 228 44,400 129 44,628 44,529 io. LOANS An analysig of the tllaturity of loans is given below: 31.5.24 31.5.23 Amounts falling due within one year on demand: Private loan 44,400 44,400 ii. MOVEMENT IN FUNDS Net movement in ndS At 31.5.24 At 1.6.23 Unrestrieled funds General ftmd 649,053 4,898 653,951 TOTAL FUNDS 649,053 4.898 653,951 N¢t movement in fullds, included in the above are as follows: Incoming re80urces Resources expended Movement in funds Unrestrlcted funds General fund 41,193 (36,295) 4,898 TOTAL FUNDS 41,193 (36,295) 4,898 Comparatives for movement in funds Net movement in funds At 31,5.23 At 1.6.22 Uiirestricted funds General fund 650,599 (1,546) 649,053 TOTAL FUNDS 650,599 (1,546) 649,053 Page 8 continued...
Jalalia Sunni Jami Mas Education Centre id & Islamic Notes to the Financial Statements - continued for the Year Ended 31 Ma 2024 ii. MOVEMENT IN FUIYDS - contlnued Comparative net movernent in fiLll¢, included in the above are as follows., Incoming resources Resources expended Movejnent in ndS Unrestrficted funds General fund 28,335 (29,881) (1,546) TOTAL FUNDS 28,335 (29,881) (1,546) A cutrent year 12 months gmd prior year 12 months combined position is as follows.. Net movement in funds At 31.5.24 At 1,6,22 Unrestricted funds General fund 650,599 3,352 653,951 TOTAL FUNDS 650,599 3,352 653,951 A current year 12 months and prior year 12 months combined net moveEllent in funds, included in the above are as follows.. Incoming r¢souw¢s Resources expended Movetnent in fund8 UnrestricÉed funds General fulld 69,528 (66,176) 3,352 TOTAL FUI¥DS 69,528 (66,176) 3,352 12. RELATED PARTY DISCLOSURES There were no related parLy transactions for the year ended 31 May 2024. Page 9
Jalalia Siinni Jami Mas Education Celltre id & Islamic Detailed Statement of Financial Activities for the Year Ended 31 Ma 2024 31.5.24 31.5,23 INCOME AI¥D ENDOWMENrs Dollatlons and legacies Donations Gift aid 20,843 750 15,055 980 21,593 16,035 Investment fineome Rents received 19,600 12,300 Total Incomlng resources 41,193 28,335 I XPENDITURE . Ralslng donations and legacies Wages Pensions Rates and water InsuranGe Lipjt ]d heat Postage alld Stationery Sundries Repalls and renewals Refuse Depreciation of tangible fixed assets 13,261 211 600 2,377 15,750 1,081 775 545 501 126 12,088 175 1,499 2,147 10,458 1,106 591 809 385 169 35,227 29,427 Other trading activities Subscription 35 35 Other Donation 208 Support costs Managem¢nt Teleplione 716 357 Ffinallce Ballk charges 109 62 Total resources expended 36,295 29,881 Net Rncomel(expenditMre) 4,898 (1,546) This page does not form part of the stathtory fanCIal staternents Page 10