**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: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. 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 **Document generated** Mon, 28th Apr 2025 15:01:37 BST **Document fingerprint** 54f9f743036d211e85d273065eeaa03b ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Mon, 28th Apr 2025 15:16:22 BST Mon, 28th Apr 2025 15:03:48 BST Sumon Ali - Signer (c24d4a2ac4f8587522bcdb05e5692ba4) Wasif Raza - Signer (5f7096f5f42d316565ae2e38181b341b) ## **Audit history log** ## **Date** ## **Action** Mon, 28th Apr 2025 15:01:37 BST Mon, 28th Apr 2025 15:01:37 BST Mon, 28th Apr 2025 15:03:03 BST Mon, 28th Apr 2025 15:03:03 BST Mon, 28th Apr 2025 15:03:03 BST Mon, 28th Apr 2025 15:03:03 BST Mon, 28th Apr 2025 15:03:32 BST Mon, 28th Apr 2025 15:03:36 BST Mon, 28th Apr 2025 15:03:48 BST Mon, 28th Apr 2025 15:11:42 BST Mon, 28th Apr 2025 15:12:09 BST Mon, 28th Apr 2025 15:15:24 BST Mon, 28th Apr 2025 15:16:22 BST Mon, 28th Apr 2025 15:16:22 BST Envelope generated by Wasif Raza (109.145.25.155) Document generated with fingerprint 54f9f743036d211e85d273065eeaa03b (109.145.25.155) Sent the envelope to Sumon Ali for signing (109.145.25.155) Document emailed to party email (3.8.236.146) Sent the envelope to Wasif Raza for signing (109.145.25.155) Document emailed to party email (35.176.245.32) Wasif Raza opened the document email. (109.145.25.155) Wasif Raza viewed the envelope (109.145.25.155) Wasif Raza signed the envelope (109.145.25.155) Sumon Ali opened the document email. (92.40.198.13) Sumon Ali viewed the envelope (92.40.198.13) Sumon Ali viewed the envelope (92.40.198.13) Sumon Ali signed the envelope (92.40.198.13) This envelope has been signed by all parties (92.40.198.13)