REGISTERED CHARITY NUMBER: 1119082
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 July 2024
for
Jalalia Mosque & Education Centre
M Raza & Co Chartered Certified Accountants 166 Whitchurch Road Cardiff South Glamorgan CF14 3NA
Jalalia Mosque & Education Centre
Contents of the Financial Statements for the Year Ended 31 July 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
Jalalia Mosque & Education Centre
Report of the Trustees for the Year Ended 31 July 2024
The trustees present their report with the financial statements of the charity for the year ended 31 July 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
Jalalia Mosque provides and maintains Muslim worship facilities for the Sunni Hanafi sect of Islam. It also provides education sessions for children, funeral services and Nikka (Marriage) ceremonies. One of our most important and growing function is to provide help and support to the growing disadvantaged and elderly members of the community.
All activities carried out are funded by generous donations from the communities and wider stakeholders of the Mosque.
Significant activities
Throughout the year the mosque hold regular islamic teaching classes for children along the usual activities of 5 times prayers, jummah and funerals.
We are looking to set up more activities for the children in the future which will hopefully mean children frequent the mosque more regularly and spend more time there whilst playing and practicing.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1119082
Principal address
Machen Place Cardiff CF11 6ER
Trustees
K Miah Trustee K Islam Trustee J Miah Trustee M Ali Trustee Afzul Khan Member Mohibul Islam Secretary Lilu Miah Chairman Yawar Ali Vice Chairman (resigned 2.5.24) Sumon Ali Treasurer Nurul Islam Joint Treasurer (resigned 2.5.24) Abdul Koduse Member Abdul Shahin Member Syed Ali Member Kholilur Rehman Joint Treasurer Parvez Khan Member Kobir Miah Member Foyz Miah Member Iqbal Ahmed Member Abdul Malik Member I Khan Vice Chairman (appointed 2.5.24) A Alom Member (appointed 2.5.24) K Khan Member (appointed 2.5.24) T Islam Member (appointed 2.5.24) M Rahman Joint Secretary (appointed 2.5.24)
Page 1
Jalalia Mosque & Education Centre
Report of the Trustees for the Year Ended 31 July 2024
REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner
M Raza & Co Chartered Certified Accountants 166 Whitchurch Road Cardiff South Glamorgan CF14 3NA 28 Apr 2025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
Damm Ae
..............................................................................
Sumon Ali - Trustee Sumon Ali (Apr 28, 2025, 3:16pm)
Page 2
Independent Examiner's Report to the Trustees of Jalalia Mosque & Education Centre
Independent examiner's report to the trustees of Jalalia Mosque & Education Centre
I report to the charity trustees on my examination of the accounts of Jalalia Mosque & Education Centre (the Trust) for the year ended 31 July 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
wasif raza
Wasif Raza (Apr 28, 2025, 3:03pm)
Wasif Raza
The Association of Chartered Certified Accountants
M Raza & Co Chartered Certified Accountants 166 Whitchurch Road Cardiff South Glamorgan CF14 3NA 28 Apr 2025 Date: .............................................
Page 3
Jalalia Mosque & Education Centre
Statement of Financial Activities
for the Year Ended 31 July 2024
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Investment income 3 Total EXPENDITURE ON Raising funds 4 Charitable activities Expenses Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 81,053 2,200 12,000 95,253 57,823 16,783 4,937 79,543 15,710 1,086,550 1,102,260 |
Restricted fund £ - - - - - - - - - 100,765 100,765 |
31.7.24 Total funds £ 81,053 2,200 12,000 95,253 57,823 16,783 4,937 79,543 15,710 1,187,315 1,203,025 |
31.7.23 Total funds £ 66,830 - 9,650 76,480 65,264 1,350 2,494 69,108 7,372 1,179,943 1,187,315 |
|---|---|---|---|---|
The notes form part of these financial statements
Page 4
Jalalia Mosque & Education Centre
Balance Sheet
31 July 2024
| 31.7.24 | 31.7.23 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | fund | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible assets | 7 | 1,017,093 | 93,238 | 1,110,331 | 1,110,331 | |
| CURRENT ASSETS | ||||||
| Cash at bank and in hand | (6,352) | 102,527 | 96,175 | 80,398 | ||
| CREDITORS | ||||||
| Amounts falling due within one year | 8 | (3,481) | - | (3,481) | (3,414) | |
| NET CURRENT ASSETS | (9,833) | 102,527 | 92,694 | 76,984 | ||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 1,007,260 | 195,765 | 1,203,025 | 1,187,315 | ||
| NET ASSETS | 1,007,260 | 195,765 | 1,203,025 | 1,187,315 | ||
| FUNDS | 9 | |||||
| Unrestricted funds | 1,102,260 | 1,086,550 | ||||
| Restricted funds | 100,765 | 100,765 | ||||
| TOTAL FUNDS | 1,203,025 | 1,187,315 |
The financial statements were approved by the Board of Trustees and authorised for issue on .............................................28 Apr 2025 and were signed on its behalf by:
~~.............................................~~ Sumon Ali (Apr 28, 2025, 3:16pm)Sumon Ali - Trustee
The notes form part of these financial statements
Page 5
Jalalia Mosque & Education Centre
for the Year Ended 31 July 2024
Notes to the Financial Statements
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic 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 classified under headings that aggregate all 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 write off each asset over its estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
2. OTHER TRADING ACTIVITIES
| OTHER TRADING ACTIVITIES | |||
|---|---|---|---|
| 31.7.24 | 31.7.23 | ||
| £ | £ | ||
| Radio sales | 2,200 | - |
continued...
Page 6
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2024
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 31.7.24 | 31.7.23 | |
| £ | £ | |
| Rents received | 12,000 | 9,650 |
| RAISING FUNDS | ||
| Raising donations and legacies | ||
| Support costs | 31.7.24 £ 39,700 |
31.7.23 £ 61,577 |
| Investment management costs | ||
| Property repairs | 31.7.24 £ 18,123 |
31.7.23 £ 3,687 |
| Aggregate amounts | 57,823 | 65,264 |
4. RAISING FUNDS
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2024 nor for the year ended 31 July 2023.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| INCOME AND ENDOWMENTS FROM Donations and legacies Investment income Total EXPENDITURE ON Raising funds Charitable activities Expenses Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward |
Unrestricted fund £ 66,830 9,650 76,480 65,264 1,350 2,494 69,108 7,372 1,079,178 |
Restricted fund £ - - - - - - - - 100,765 |
Total funds £ 66,830 9,650 76,480 65,264 1,350 2,494 69,108 7,372 1,179,943 |
|---|---|---|---|
continued...
Page 7
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2024
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted fund £ TOTAL FUNDS CARRIED FORWARD 1,086,550 7. TANGIBLE FIXED ASSETS Improvements Freehold to property property £ £ COST At 1 August 2023 and 31 July 2024 744,249 347,521 DEPRECIATION At 1 August 2023 and 31 July 2024 - - NET BOOK VALUE At 31 July 2024 744,249 347,521 At 31 July 2023 744,249 347,521 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Taxation and social security Other creditors 9. MOVEMENT IN FUNDS At 1.8.23 £ Unrestricted funds General fund 1,086,550 Restricted funds Property Fund 100,765 TOTAL FUNDS 1,187,315 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 95,253 TOTAL FUNDS 95,253 |
Restricted fund £ 100,765 Fixtures and fittings £ 40,681 22,120 18,561 18,561 31.7.24 £ - 596 2,885 3,481 Net movement in funds £ 15,710 - 15,710 Resources expended £ (79,543) (79,543) |
Total funds £ 1,187,315 Totals £ 1,132,451 22,120 1,110,331 1,110,331 31.7.23 £ 1 - 3,413 3,414 At 31.7.24 £ 1,102,260 100,765 1,203,025 Movement in funds £ 15,710 15,710 |
|
|---|---|---|---|
continued...
Page 8
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2024
9. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.8.22 £ Unrestricted funds General fund 1,079,178 Restricted funds Property Fund 100,765 TOTAL FUNDS 1,179,943 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 76,480 TOTAL FUNDS 76,480 A current year 12 months and prior year 12 months combined position is as follows: At 1.8.22 £ Unrestricted funds General fund 1,079,178 Restricted funds Property Fund 100,765 TOTAL FUNDS 1,179,943 |
Net movement in funds £ 7,372 - 7,372 Resources expended £ (69,108) (69,108) Net movement in funds £ 23,082 - 23,082 |
At 31.7.23 £ 1,086,550 100,765 1,187,315 Movement in funds £ 7,372 7,372 At 31.7.24 £ 1,102,260 100,765 1,203,025 |
|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
|---|---|---|
| General fund | 171,733 (148,651) |
23,082 |
| TOTAL FUNDS | 171,733 (148,651) |
23,082 |
continued...
Page 9
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued for the Year Ended 31 July 2024
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2024.
Page 10
Jalalia Mosque & Education Centre
| INCOME AND ENDOWMENTS Donations and legacies Donations Subscriptions Other trading activities Radio sales Investment income Rents received Total incoming resources EXPENDITURE Investment management costs Property repairs Charitable activities Gifts Other Charitable Meals Support costs Management Wages Pensions Rates and water Insurance Light and heat Telephone Postage and stationery Sundries Cleaning Finance Bank charges Governance costs Accountancy and legal fees Total resources expended Net income |
Detailed Statement of Financial Activities for the Year Ended 31 July 2024 31.7.24 31.7.23 £ £ 63,791 50,134 17,262 16,696 81,053 66,830 2,200 - 12,000 9,650 95,253 76,480 18,123 3,687 6,447 1,750 4,937 2,494 31,557 47,681 86 872 284 274 3,662 3,413 9,911 5,959 1,107 1,000 591 1,039 75 - 2,217 811 49,490 61,049 66 - 480 128 79,543 69,108 15,710 7,372 |
|---|---|
This page does not form part of the statutory financial statements
Page 11
Issuer
M Raza & Co
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Audit history log
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