Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 Charity Number: 1121224 ASHTON CENTRAL MOSQUE CHARITABLE TRUST TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 CONTENTS PAGE Front Cover Contents Charity's Adminlstrative Information Trustees, Report 4-11 Independent Examiners, Report to the Trustees 12 ststement of Financial Activities 13 Balance Sheet 14 Notes to the Financial Statements and Detsiled Income & Expenditure Account 15-18
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 Reference and Administrative Information Charity Name Ashton Central Mosque Charitable Trust Charity Registration Number 1121224 Principal Office Hillgate Street. Ashton-under-Lyne OL6 9JA Board of Trustees Nazam-Ud-Din Azeem Waheed Butt Mohammed Akram Mohammed Azram Shaid Mahmud Kayani 5aeed Mirza Saied Nawaz {Joined on 18.05.231 (Joined on 18.05.231 Imams Ghulam Moyhuddin Hafiz Muhammad Zahid Sharif Teacher5 Mrs Shagufta Mehrnood Mrs Shaheen Kausar Hassan Mumtaz Faiza Khan Uzma Ahmed Rabia Nasim Mohammad Hassam Ali Miah Mohammed Zakir Hassan (Joined 12.06.23} Syed Muhammad Badie Ul Hasan (Joined 12.06.23) Tayyaba Sarfaraz (Joined 12.06.231 Usman Ghani {Joined 03.10.231 Caretaker Atif Raza Islam Babul Principal Administrator Mohamed A51am Khan Working Group Nazam-Ud-Din Azeem Waheed Butt Mohammed Akram Mohammed Azram Nawaz Rathore Saeed Mirza Shaid Kayani Saied Nawaz Majid Yaseen {Chairman) Ivice-chairmanl {Secretsryl Independent Examiners M Salim & Co. Lord House, 51 Lord StreeL Manchester. M3 IHE Bankers Natwest Bank Plc. Warrington Street, Ashton-under-Lyne, OL6 6JL
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 The trustees present their annual report for the year ended 31st March 2024 and confirm that it complies with the Charities Act 2011 and the trust deed. Structure• governance and management Governing document Ashton Central Mosque Charitsble Trust is constituted as a charitable trust registered with the Charity Commission. It was first registered as the Markazi Jamia Mosque Charitable Trust in October 2007 under charity number 1121224 and was renamed in May 2013. It is governed by a deed of trust last updated in June 2019. Organisational structure The charity trustees are responsible for the general control and management of the charity- The trustees give their time freely and receive no remuneration or other financial benefits. The trustee5 are required to meet together as a body at least twice a year and are responsible for all decisions taken in relation to the day to day running of the Mosque. the community facilities and the activities provided by the charity. In practice, they meet more often than thaL To assist them with the day-to-day management and fundraising tssks for the mosque and the community facilities that it provides, the trustees estsblished a Working Group which is comprised of all the Trustees plus a number of other volunteers who have specific skills and expertise. Responsibility for the day-to-day activities at the Mosque is delegated to various members of staff Ilmams. teachers and the care-tskerl. Recruitment and appointment of trustees Unfortunately two of our Trustee5 passed away during the previous financial year, namely, Mohammed Suleman Mirza and Mohamed Siddique. Two new Trustees were selected during this financial year, namely Saeed Mirza and Saied Nawaz who were already members of the WorkingGroup. The existing trustees are responsible for the recruitment of new trustees as laid down in the Trust Deed. Of paramount importance isthat any newfuture trustees should have a good command of the English language, be people of integrity and the existing trustees should feel comfortsble about working wth them. In selecting new trustees. due consideration is given to the person's eligibility, personal competence, specialist knowledge and skills. It would also be desirable that any new trustees should be regular attendees at events and functions organised by the charity and would have to be VllIng to volunteer to help in our broader communlty work. The trustses believe that this approach will ensure thatthe work of the Mosque can progress smoothty. Induction and trainlng of trustees Following appointment, new trustees would be introduced to their new role and given copies of the trust deed as a guide to the objects, aims, policies and procedures adopted by our charity. A number of publications from the Charity Commission would also be provided including the guidance on charities and public benefit and on the advancement of religion for the public benefit This would be to ensure that new trustees were aware of the scope of their responsibilities under the Charities Act Any new legislation or regulatory requirements are addressed as and when they arise. Risk management The trustees and Working Group have assessed the risks the charity faces and have drawn up a risk register which identifies the major risks by area of activity. the nature of those risks, the likelihood of the risks happening and the mea5urestsken to manage and/or contain them. The trustees and Working Group review this risk register at their meetings. The trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. In particular, insurance cover is in place and the finances of the Mosque are kept under review. Appropriate Disclosure and Barring Service IDBSI previously Criminal
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 Records Bureau ICR811 checks and renewals, supported by regularly reviewed policies, are being made for all those who work with children or other vulnerable groups within the Mosque or community centre.
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 Objectives and activities Our aims The objects of the charity are set out in the charity's trust deed and are summarised as follows- To provide a mosque and cultural centre in Ashton-under-Lyne for the purpose of.. Advancing the Islamic Religion Teaching of the principles of the Islamic Faith in accordance with the original Ahl al 5unnah Wa al Jama'ah doctrines and Hanafi Fiqh school of thought Making provision for Islamic marriage and funeral ceremonies according to Sharia and the law ofthe land iv. Advancing education in Islamic traditions and history Such other Charitable Objects as the Trustees may in their absolute direction think fit Our objectives Our objectives are Set to reflect our faith and community aims. Each year our trustees review our objectives and activities to ensure they continue to reflect our aims. In tarrying out this review the trustees have considered the Charity Commission's general guidance on public benefit and in particular its supplementsry public guidance on the advancement of religion for the public benefit. Our dual aims remain to provide a facility where Muslims can worship and to help foster better relations between the Muslim and non-muslim communities of A5hton-under-Lyne. Our vision for the future is to have A cohesive and vibrant community living in harmony A modern & progressive mosque serving the communty Strategies The goal is to make the Mosque an accessible and welcoming venue where all Muslims. or those who wish to know more about our faith. can gather together to learn about Islam and worship. We also provide exclusive facilities for women who wish to pray at the Mosque. This was a key design objective when we developed the design of our new Mosque which was completed in July 2012. The Mosque is open for all prayer times everv day of the week. The Friday midday prayer session is the primary service of the week. We host Visits from various schools on a regular basis to help children get a better understsnding of151am. Islamic traditions and the Islamic way of life. An important part of our faith is charitable giving according to one's wealth, in accordanee with Islam and we are pleased to receive Zakat for the sole purpose of the relief of need and financial hardship of Muslims in Pakistsn. An importsnt part of our strategy is community welfare and education. All our community facilities and activities including religious classes. health initiatives and seminars are advertised and we welcome the participation of all in our local community, Muslim and non-muslim alike. Most of our activities are free and are supported by donations. Where a charge is made for children's religious classe5. every effort is made to keep the fees charged to a minimum. Use of volunteers Volunteers are an important resourte in both our faith and community v4ork. Volunteers are involved in most of our faith and community activities and we have over 25 people (including all our trustees) regularly giving their time. We encourage all members of our Mosque to be involved in voluntary activities and to share their skills wth others. All our Trustees. Imams and teachers working on projects involving children or other vulnerable groups have been DBS checked or have checks in progress at any given time.
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 Grant-making policy Those attending our Mosque have given generously to disaster appeals arising from natural calamities affecting various countries around the world. The Mosque has given money to welfare charities specialising in providing health care and educab.onal services for the poor in Pakistan. This year, as we did last year. we administered the receipt and remittance of £7939.00 Fitrana, which is collected and sent to the Edhi Foundation in the UK for use in Pakistan to provide health care and education for the poor. According to Islamic laws, Fitrana funds cannot be used for the provision of the sorts of facilities that our charity provides and so there is no detriment to the charity as a result of these remittances. Activities and achievements How our activities deliver public benefit The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities. summarised below. provide benefit both to those who worship at our Mosque and the wider community. Religious activities Our Mosque provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activitses including: Prayers.. The Mosque is open every dayfor daily and Friday prayers. During the week we hove around 60 people who regularly attend daily prayers and over 500 who regularly attend Friday prayers. During Ramadhan, the numbersfor most prayer sessions more than double and daily evening prayers are attended by betsveen 400 and 500 men and women every night. Ramadhan.. During the rrK*nth of Ramadan. the Mosque is the focus of Islamic life and our facilities are open for anyone wishing to pray and for quiet contemplation. For those who wish to break their fast at the end of the day with fellow Muslims, then food is served at the Mosque. Facilities are available for those members who wish to observe Itikaaf during the last ten days of Ramadhan Iltikaaf is a spiritual retreat in the mosque l. A person "performing itikaaff will spend those last ten days of Ramadhan in the m05que, devoting his or her time to worship and reading the Qur'an. In general, due to the nature of their family commitments and hence in accordance with Islamic guidance, women who 5h to perform Itikaaf tend to do so in their homes butcan perform itikaaf in a Mosque (where suitsble privacy is available for them). Islarnic Fe5tival5'. Eid-ul-Fitr and Eid-ul-Adha festivals are celebrated at the Mosque with 2 services each in order to cope with the numbers of people attending and to alleviate parking problems. We also celebrate other key events in the Muslim calendar, especially Eid Milad-un-Nabi to celebrate the birth of the Prophet Muhammad, peace and blessings be upon him, to whom the Qur'an was revealed. We also hold weekly Qur'an recitstion and understanding sessions on Thursday evenings and a monthly thanksgiving service. Funèral faolities: The Mosque provides facilities for conducting Islamic funerals in line with the teachings of Islam. We also provide facilities for conducting remembrance services. Other Significant Activities Islamic Marriage {Nikkah)-. The Mosque provide5 Muslim couples with an appropriate location for their Nikkah Ilslarnic marriage). We provide the couple wth a Nikkah Certificate, a copy of which is retained in the Mosque's register.
Ashton Central Mosque Charitable Trust Trustee5 Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 Qur'an dasses- We continue to provide facilities for teaching the Qur'an to children in after school classes, six days a week. These classes are attended by approximately 230 children. split into eight boys. classes and eight girls. classes. Separate weekly Islamic Studies classes are held and intlude a reading of the Qurfan and discussion of the key messages. Intra and Inter faith dlalogue.. Our Mosque is one of the original members of the Tameside Forum of Mosques which was estsblished with support from the local authority in order to look at strategies for preventing the radicalisation of Muslims as well as to provide a forum for co-operation betrleen the various Mosques in Tameside. We also liaise with the Faiths United inter-faith group in Tameside to help to promote inter-faith dialo8ue and social cohesion. Zakat.. Ir is a part of our faith that all who are able to should offer ZakaL Zakat is collected in proportion to a person's wealth. in accordance with the teachings of Islam, and is the giving of money for a number of specific purposes, including to help others, and to further the teachings of Islam. A Muslim need not give Zakat through the Mosque but we do provide the opportunityfor those attending the Mosque to give Zakat and we arrange its remittance to the Edhi Foundation in Pakistan. None of the Zakat money is used to fund the Mosque. The Mosque makes no charge for the collection and distribution of Zakat Community activities Food Bank.. Since July 2014 Ashton Central Mosque established a food bank and has actively encouraged iY5 congregants to regularly donate non-perishable foodstuffs and groceries in order to help disadvantaged members of the local community who are having difFiculty in making ends meet. Giving and caring for the poor and disadvantsged is a fundamental aspect oflslam and an obligation for every Muslim. These collections have enabled the Mosque to make monthly donations of food to the Tameside East Food bank from where the food is distributed to the needy residents of Tameside of all faiths. In August 2023 Ashton Central Mosque decided to become a Foodbank Centre and stsrted tr) distribute food on a weekly basis from its premises. Up to the end of March 2024 Ashton Central Mosque distributed food parcels to 610 families in 7 months. School Visits: Ashton Central Mosque has hosted school visits for over 15 years. The feedback we constsntly receive from teachers and students is that such visits are extremely helpful in assisting students to learn about Islam. Since moving to our new premises we have hosted in excess of 300 such visits- many of which are repeat visits by the same schools with different pupils. Ashton Central Mosque also hosts bespoke seminars which are designed to give a flavour of Islam. to dispel common myths. to give an opportunity to people who may not have attended a mosque before and give an opportunity for any questions to be asked. To date, Ashton Central Mosque has h05ted around 300 Greater Manchester Police Officers & 40 Ma8lStrates. Ashton Central Mosque has agreed with Greater Manchester Police to continue to provide such seminars for cohorts of new recruits asthe feedback has been extremely positive.
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activitie5 for the year ended 31st March 2024 Islamlt, social and ¢ommuntty events we have ran/hosted Healthy Lifestyle sessions in our Community Centre to advise members ofour congregation and the general public on the dangers of diabete5 type 2 and general good health awareness sessions. Keep fit classes for ladies and men. The mosque's facilitses to 5t James Primary School for their annual sports day free of charge. Represented community cohesion events organised by Greater Manchester Police and Tame5ide Metropolitan Borou8h Council to assist the agencies in fostsring and harbouring good commun ity relations. Provided a venue for Angela Rayner, MP for our constituency. to hold regular surgeries. This provides the wider community to have direct access to their local MP to a5SlSt with any issues that directly affect individuals and is reflective of our open door policy to promote community cohesion. Our volunteers organised an Eid Family Fun Day event on 1st May 2023 & 26thJune2023. The aim of these events isto bring the community together to enjoy fun activities for the whole family. There are a number of food and craft stalls, kids soft play area, live BBQ and lots of other aCtsvitie5. All proceeds raised atthese events are donated to Ashton Central Mosque. th Hosted a 'Lifesaver5' event on 30 September 2023. This was a seminar that delivered a free training session to the community by BIMA which covered first aid trainin& CPR, recovery position and choke managemenL We delivered a'Ghusl and Kafan, workshop on 7th October 2023 & 16th December 2023 which taught participants how to prepare a deceased body for a Muslim burial. On Friday 6th October we participated in the Macmillan Coffee Morning and raised £933 which was donated to Macmillan Cancer Support. Fundraising events such as these helps raise vital funds to support people in the UK living with cancer. On 23rf October 2023 ACM took part in 'Ask For Ellen, which is an initiative, in partnership with Morrisons and Warburtons. to offer free breakfast for those in need. Since November 2023 ACM has hosted 'Coffee. chill & spill. which allows a weekly safe space for mums. carers and toddlers. In November 2023 Ashton Central Mosque won two awards at the British Beacon Mosque Awards. ACM were nominated by anonymously and the British Beacon Mosque Awards team contscted us and requested further information and evidences. The independent panel shortlisted ACM for both awards and we were invited to an award Ceremony. On 23rd November 2023 Ashton Central Mosque won the award for The Best Run Mosque 2023 and our Head Imam, Ghulam Moyhuddin, won the most Impactful Imam 2023. We held 2 cake sales on 8th December 2023 and 6th March 2024. On both occasion volunteers baked cakes at home and all proceeds from the sale were donated to Ashton Central Mosque.
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 Financial review Reserves policy The trustees have reviewed the reserves of the charity. Their aim is to hold enough funds to meet 6 months, operating costs ofthe Mosque. excludingthe collection and distribution o*Zakat, and of our community activities. In calculating the charity's reserves the trustees have deducted from the totsl of unrestricted funds of the harity the value of the Mosque and other tangible fixed assets as shown in the accounts and the designated fund. This leaves sufficient re5erve5 to achieve the aim of covering at least 6 months expenditure during the year ended 3151 March 2024. Principal funding sources The charity's main source of income is donations from members ofthe congregation, Madrasah fees and rental income stream from the lease of the former Lowesjoinery and from the rentsl of six residential properties. Investment policy and objectives Currently, the charity has investrnents in 6 residential dwellings and I commercial property adjacent to the Mosque. All of these properties are rented outto augment the charivs income stream. Our cash reserves are held in current accounts as we do not believe in accepting interest payments. However, it is the Trustees, intention in the next financial year to invest any 5urplu5 re5er¥es in more residential property close to the Mosque with a view to increasing the charitrfs rentsl income stream and to ensure thatthe charl$ capitsl is not eroded by inflation. Plans for future periods The previous Mosque buildings were in the path of a new 8y-Pas5 which was completed in January 2012 and as a resul¢ the chartty entered into an agreement with Tameside Metropolitsn Borough Council for the relocation of the Mosque and Community Centre to an alternative site about 250 metres away. This relocation was an opportunity to have a purpose-built Mosque and Community Centre with improved facilities and has enabled the charity to deliver better services to the Mosque's congregation as well as to the wider community. We intend to maintain our existing range of community activttres working in partnership with the community and to further develop our community projects in collaboration with Tameside Metropolitan Borough Council and other local agencies. We continue to place great importsnte on sharing a good understsnding of Islarn with our non-muslim neighbours whilst gaining an understsnding of their culture and traditions. Statement of Trustees, responsibilities The charity trustees are responsible for preparing an annual report and financial statsments in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the chartty trustees to prepare financial ststements for each year which Eive a true and fair view of the state of affairs of the charity and of the incoming resources and application of resourtes of the charity for that period. In preparing the financial statements. the trustee5 are required to.. Select 5uitsble accounting policies and then apply them con5iStently: observe the methods and principles in the Charwknes Statement of Recommended Practice ISORPI: make judgements and estimates that are reasonable and prudent state whether applicable accounting stsndards have been followed, subject to any rnaterial departures distlosed and explained in the financial ststements,. 10
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31# March 2024 prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disc105e with reasonable atturacy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the provisions of the trust deed. They are also responsible for safeguardin8 the assets of the charity and hence tsking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees for the purposes of charity law who served during the fiscal year ended 31 March 2024 are set out on page 3 of this report. Approved by the trustees and signed on their behalf by- Azeem Butt Trustee Dated.. 23 January 2025 11
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31 March 2024 INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES OF AHTON CENTRAL MOSQUE CHARITABLE TRUST FOR THE PERIOD ENDED 31 MARCH 2024 I report on the unaudited accounts ofthe trustfor the year ended 31st March 2024 which are set outon pages 12-17. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER The charity's trustees are responsible for the preparation of the accounts. The charivs trustees consider that an audit is not required for this year under the Charities Act 2011 (previously section 43121 of Charities Act 19931 and that an independent examination is needed. Having been satisfied that the charity is not subject to audit and eligible for Independent Examination it is my responsibility to: Examine the accounts (under Charities Act 2011.15ection 43{3llal of the Charities Act 19931- To follow the procedures laid down in the General Directions given by the Charity Commission Charities Act 2011 lunder section 43171 {bl of the 1993 Actl,. and To stste whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINERS, REPORT My examination was carried out in accordance with the General Directs"ons given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audrc and. consequently. no opinion is given as to whether the account present -true and frdir Vie and the report is limited to those matters set out in the statement below. INDEPENDENT EXAMINERS, STATEMENT In connection with my examination. no matter has come to my attention: which gives me reasonable cause to believe thaL in any material respect. the requirements: to keep accounting records in accordance with Charities Act 20111541 of the Charities Act 19931- and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met.. or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reathed. Mohammed Salim M Salim & Co Lord House 51 Lord Street Manchester M3 IHE Dated.- 23rd January 2025 Mohammed Salim 12
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 st Statement Of Financial Activities For The Period Ended 31 March 2024 Unrestri(#ed Restricted Total Funds Funds Funds Total Funts 2023 , INCOMING RESOUR IncDminLW Resources From Generated Fund5 Attivities for General Funds-. Donations & Collettion5 252.251 252,251 227.113 Incoming Resources From Other Attivitie5 127J75 127,175 87.466 Total incoming resources 379A26 S79A26 314579 RESOURCES EXPENDED Charitable expendsture" '.Staff cost5 '.Support cost5 Depreciat£on and other costs . Govemance costs 156.660 2C6.314 4,251 11,184 156.660 206,314 4.231 11.184 I105 16Y.735 14.745 Total resources expended 37&388 378388 297x184 Net incomingloutgoing Resources forthe year 17.496 Total Funds Brought F¢)rward 1557.903 1557.9)3 1540.4( Total Funds Cafried Forward £1S5&942 EL558S42 ELS57.3 There are no recognised gains and losses otherthan those passing through SOFA. All incoming resources and resources expended derive from continuing activities. These financial stateme their behalf by were approved by the trustees on 3[ September 2024 and signed on Azeem Butt Trustee The notes on page5 15to 18form part of these financial statements 13
Ashton Central Mosque Charitable Trust Trustee5 Annual Report and Statement Of Financial Activitie5 for the year ended 31st March 2024 Balance Sheet- As At 31st March 2024 2024 2023 Notes FIXED ASSETS Tangible Assets 6.021,650 5,849,954 CURRENT ASSETS Debtors Cash at Bank and in hand 275.561 275.561 365,416 365,416 CREDITORS: Amounts falling due within one year 15,256 8,746 NET CURRENT ASSErs 260.306 356,670 TOTAL ASSEfs LESS CURRENT LIABILITIES £6281?55 É6,206,624 FUNDS Un-Restricted Restricted Revaluation Reserve io io li 1.556,841 1.555,803 4.587,089 4,587,089 TOTAL FUNDS £6,126.435 £6,142.892 ese f ina statements were approved by the trustees on 3 September 2024 and signed on their behalf by: utt Trustee The notes on pages 15to 18form part of these financial statements 14
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activitie5 for the year ended 31st March 2024 Notes to the Financial Statements For The Period Ended 31" March 2024 I. ACCOUNTING POLICIES Basis of accounting The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Stsndards for Smaller Entities (effective January 20071 and with the Statement of Recommended Practice: Accounting and Reporting by Charities issued in March 2005. Fund accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objective of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the Donor or through the term of an appeal. Incoming resources All incoming resource5 are included in the statement of financial activities when the charity is entitled to the income and the amount can be qualified with reasonable accuracy. The following specific policies are applied to particular categorie5 Of income: Resources expended All expenditure other than that capitslised has been reflected in the Statement of Financial Activities on an actru31 basis. Expenditure includes any VAT vthich cannot be fully recovered, and is reported as part of the expenditure to which it relates. Charitsble expenditure includes those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constitutional and statutory requirements ofthe charity and include the accountsncyfees and costs linked to strategic management of the charity. Fixed As5etS Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions are not capitalised. Depreciation is provided at rates calculated to write off the c05t of each asset over its expected useful life, as follows: Freehold Buildings Alterations & Improvements Fixture & Equipment Furniture Not Depreciated Not Depreciated 4% Reducing Balance Basis IO% Reducing Balance Basis Going Concern We have prepared the accounts on a going concern basis with the view that the charity wsll continue its operation for the foreseeable future. 15
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Finanaal Activities for the year ended 31. March 2024 2. Donatlons Unrestrfrtad Restricted Total funds Total fvnds 2024 Donations & Subscriptions 67.101 67.101 62,195 Mosque Collections Madrassah Fee5 139.704 45.446 £252.251 139,704 45,446 £251251 122.056 42,862 £227,113 £0 3. Other Incom• 2024 Gift Aid Claim 19,928 7.785 Fitrana Donations for Use of Community Centre Standing Order Donations {covered in sec 2 above) Burma Apttal Property Rental Income Nikahnama Fee 7.965 42,338 750 36,899 250 Tfr frcfft Bldg Fund Wc Macmillan Coffee Mornin8 924 Car Parkln8 Other Income 67.254 £127,175 18,554 £86,816 Inme from Charltable Artivities Unrestricted Restricted Total fvnds 2024 Total fund5 2023 Community Developmeut Funding 4. Governa)¢e Costs Unrestrlcted Restricted Total funds 2024 Total fund8 2023 8.523 2.661 8.523 2.661 14,745 Legal Costs Eltricl Safety Rep)rt £11.184 £11.184 £14.745 16
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 5. Total Resources Expended Staff Costs Depreaation Other Costs Total 2024 Total 2023 156.660 4231 217,498 378388 297.084 £156,66 £4231 £217,498 £378J88 £297,084 The aggregate payroll costs we. 2024 2023 Wages and Social Se¢unty & Pellsions Costs 156,660 110.505 6. Particulars of employees: The &vera8e numbers of FfE staff employed by the cbarity during the f2£121 yeÈr were.. {- 3 Fulltirne and 12 part-t12 {12.5hts a weekl I 7. Tangible Flxed Assets Freehold Land & Buildings Afterations & Improvements Fixtures & Equlpment Furniture Total Cost At Marth 31. 2023 Disposal Additions At Marth 31. 2024 5,631.162 138,969 104,493 44.448 5,919,072 117.999 5,749.161 53,756 192.726 789 105,282 3,493 47.941 176,037 6,095.109 Depreaatlon At Marth 31. 2023 Disposal 37A64 31,654 69,118 37.464 2,713 40.177 31,654 1,629 33282 69.118 4,341 73A59 Charge for the year At Marth 31. 2024 Net Book Values At Marth 31, 2024 5,749.161 192.726 65,105 14.659 6.021.650 At Marth 31, 2023 5,631.162 138,969 67J)28 12.794 5,849,954 Depredatlon Poliry NIA NIA 4%RB IO% RB 8. Debtors 2024 2023 Tameside Council - Reinststement Compensation Prepayments /Accrued Income £0 £0 17
Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2024 9. Creditors & Accruals 2024 2023 Deposit On Property Rentsl Accruals Other Taxes & Social Security Costs Wages Payable -3.000 -3.650 -15.256 -£18,256 -8,746 -£12,396 10. Movement in Funds During The Period Balance CIF at 31103124 Balan BIF at 01104123 Other Adjustment Incoming Outgoing Un-Restricted Funds 1,555,803 379.426 -378,388 1.556,841 Restricted Funds Total Funds £1555A03 £0 £379.426 -£378388 £1,55641 11. Revaluation Reserve The Revaluation Reserve was created in the accounting year ended March 31.2014 and relate5 to the new premises and associated assets in the balance sheet. The corresponding entry was credited to a Revaluation Reserve on the balante sheet. The calculation of the Revaluation Reserve is as follows-. New Premises lat Historic Costl Cost of Assets Surrendered Accumulative Depreciation on Assets Surrendered 5.120,000 {603.736} 70.825 £4,587,089 14. Controlling Partv The charity is under the control ofthe trustees who are named on page 3 ofthese financial statements. 18