Ashton Central Mosque Charitable Trust st Trustees Annual Report and Statement Of Financial Activities for the year ended 31 March 2025 Charity Number: 1121224 ASHTON CENTRAL MOSQUE CHARITABLE TRUST TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2025 Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31 March 2025 St CONTENTS PAGE Front Cover Contents Charit¢s Administrative Information Trustees. Report 4-11 Independent Examiners. Report to the Trustees 12 Statement of Financial Activities 13 Balance Sheet 14 Notes to the Financial Statements and Detailed Income & Expenditure Account 15-18 Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31 March 2025 st 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 Saeed Mirza Saied Nawaz (Working Group Chairman) (Working Group Vice-Chairman} (Working Group Secretary} Imams Ghulam Moyhuddin Hafiz Muhammad Zahid Sharif Mohammad Habib Ur Rehman (Resigned on 12.04.241 (Joined on 05.08.241 Teachers Mr5 Shagufta Mehmood Mrs Shaheen Kausar Hassan Mumtaz Faiza Khan Uzma Ahmed Rabia Nasim Mohammed Zakir Hassan Syed Muhammad Badie Ul Hasan Tayyaba Sarfaraz Usman Ghani Muhammad Awais Khan (Resigned on 16.09.241 {Joined on 31.01.251 Caretaker/cleaners Atif Raza Islam Babul Arun Islam (Joined on 08.241 Principal Administrator Mohamed Aslam Khan Working Group Includes the above mentioned 7 Trustees, plus the following: Nawaz Rathore Majid Yaseen Zafar Zaman Adam Ahmed Hamzah Miah Waqar Qayum {Joined 30.04.2023) {Joined 30.04.2023) {Joined 04.12.20241 (ioined104.12.2024) Independent Examiners M Salim & Co. Lord House. 51 Lord Street, 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 Artivities for the year ended 31 March 2025 st The trustees present their annual report for the year ended 31" March 2025 and confirm that it complies with the Charities Act 2011 and the trust deed. Structure. governance and management Governing document Ashton Central Mosque Charitable 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 harity number 1121224 and w35 renamed in May 2013. St 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 trustees 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 that. To assist them with the day-to-day management and fundraising tasks for the mosque and the community facilities that it provides. the trustees established 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 attivities at the M05que is delegated to various members of staff Ilmams. teachers and the care-taker). Recruitment and appointment of trustees The existing trustees are responsible for the recruitment of new trustees as laid down in the Trust Deed. Of paramount importance is that any new future trustees should have 3 good command of the English language, be people of integrity and the existing trustees should feel comfortable about working with 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 willing to volunteer to help in our broader community work. The trustees believe that this approach will ensure that the work ofthe Mosque can progress smoothly. Induction and training of trustees Following appointment, new trustees would be introduced to their new role and given copies ofthe 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 attivity. the nature of those risks, the likelihood of the risks happening and the measures taken 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 risk5 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 Records Bureau {CRBI} checks and renewals. supported by regularly reviewed policies. are being made for all those who work with children or othervulnerable groups within the Mosque or community centre. Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31 Marth 2025 st Objectives and activities Our aims The objects of the charity are set out in the charity's trust deed and are summarised as follow5: 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 Sunnah 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 b. Such other Charitable Objects a5 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 carrying out this review the trustees have considered the Charity Commission's general guidance on public benefit and in particular its supplementary 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 MLtslim and non-muslim communities of Ashton-under-Lyne. Our vision for the future 15 to have A cohesive and vibrant community living in harmony A modern & progressive mosque serving the community 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 objettive when we developed the design of our new Mosque which was completed in July 2012. The Mosque is open for all prayer times every 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 understanding of Islam, Islamic traditions and the Islamic way of life. An important part of our faith is charitable giving according to one's wealth, in accordance with Islam and we are pleased to receive Zakat for the sole purpose of the relief of need and financial hardship of Muslims in Pakistan. An important 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 5UPPOrted by donations. Where a charge is made for children's religious classes, every effort is made to keep the fees charged to a minimum. Use of volunteers Volunteers are an important resource in both our faith and community work. Volunteers are involved in most of our faith and community activities and we have over 25 people lincludin8 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 with 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 Trustee5 Annual Report and Statement Of Financial Activities for the year ended 31 March 2025 st 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 educational services for the poor in Pakistan. This year, as we did last year, we administered the receipt and remittance of £7796.¢XJ 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. Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 315t March 2025 Activities and achievements How our artivities deliver public benefit The charity carries out a wide range of activities in pursuan￿ 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 activities including- Prayers: The Mosque is open every day for daily and Friday prayers. During the week we have around 60 people who regularly attend daily prayers and over 500 who regularly attend Friday prayers. During Ramadhan. the numbers for most prayer sessions more than double and daily evening prayers are attended by between 400 and 5CKI men and women every night. Ramadhan.. During the month of Ramadan, the Mosque is the focus of151amic 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 {Itikaaf is a spiritual retreat in the mosquel. A person "performing itikaaf, will spend those last ten days of Ramadhan in the mosque. devoting his or her time to worship and reading the Qur'an. In general. due to the nature of their family commitment5 and hence in accordance with Islamic guidance. women who wish to perform Itikaaf tend to do so in their homes but can perform Itikaaf in a Mosque Iwhere suitable privacy is available for them). Islamic Festivals: 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 Qurfan recitation and understanding sessions on Thursday evenings and a monthly thanksgiving service. Funeral facilities: 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 Islamlc Marriage (Nikkah): The Mosque provides Muslim couples with an appropriate location for their Nikkah Ilslamic marriage). We provide the couple with a Nikkah Certificate, a copy of which is retained in the Mosque's register. Qur'an classes: We continue to provide facilities for teaching the Qurfan to children in after school classe5, 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 include a reading of the Qurfan and discussion of the key messages. Intra and Inter faith dialogue.. Our Mosque is one of the original members of theTameside Forum of Mosques which was established 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 between the various Mosques in Tameside. Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31 March 2025 st We also liaise with the Faiths United inter-faith group in Tameside to help to promote inter-faith dialogue and social cohesion. Zakat.. It is a part of our faith that all who are able to should offer Zakat. Zakat is collected in proportion to a person's wealth. in accordance with the teaching5 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 opportunity for 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 it's 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 disadvantaged is a fundamental aspect of Islam 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 started to distribute food on a weekly basis from its premises. Up to the end of March 2025 Ashton Central Mosque distributed food parcels to 955 families in 12 months. In November 2024 we also launched Ashton Pet Foodbank which gives us the opportunity to receive donations of pet food and these are distributed to pet owners who may be struggling due to the increase in cost of living. During thi5 reporting period 94 cats and dogs were supported. School Vlslts: Ashton Central Mosque has hosted school vislts for over 15 years. The feedback we constantly 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 hosted around 3Ch) Greater Manchester Police Officers & 40 Magistrates. Ashton Central Mosque has agreed with Greater Manchester Police to continue to provide such seminars for cohorts of new recruits as the feedback has been extremely positive. Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31 March 2025 st Islamic, social and community events we have ranlhosted Kickboxing sessions in the community centre for boys and girls. Keep fit classes for ladies and men. Ladies yoga sessions. The mosque hosted and facilitated St James Primary School's annual sports day free of charge. Our volunteers organised a Family Fun Day event on 21 April 2024. The aim of these events IS to bring the community together to enjoy fun activities for the whole family. There were a number of food and craft stalls, kids soft play area. live BBQ and lots of other attivities. All proceeds raised at these events are donated to Ashton Central Mosque. Hosted a first aid training session on 30 June 2024 and a 'Learn How To Save a Life. event on 28th September 2024. 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 management. On 15, June 2024 our volunteers arranged 'Ch3and Raat. event which aims to bring the community together to enjoy food, games and other activities. £2180 was raised and all proceeds went to the mosque. In June 2024 Ashton Central Mosque took part in a nationwide initiative called 'Share My Qurbani,. On the occasion of Eid Ul Adha many Muslims buy meat. This initiative encourages people to donate percentage of the meat they buy and donate it to struggling families. ACM was a collection point for donated meat 3nd 80kg of meat was distributed in conjunction with our foodbank. On 30 November 2024 ACM h05ted Yoo Great For Hate, event in conjunction with Tameside MBC, Tameside Community Safety and Tameside Health Group. This event was during Islamaphobia Awareness Month and was aimed at highlighting the positive contributions of Muslims in the UK and raising awareness of anti-muslim prejudice. Other activities held during this reportin8 period include May 2024- Girls outdoor adventure weekend in North Devon in conjunction with NCS. May 2024- Boys outdoor adventure weekend in Isle of Wight in conjunction with NCS. May 2024- Eld Toy Drive. 48 new toys were delivered to Tameside Womens Refuge and Tameside General Hospital as gifts for children celebrating Eid. May 2024- Urgent clothes appeal. 37 large bags of new clothes were delivered to Syrian refugee families and local families in need of support. June 2024- surgery for oversea5 Pakistani to applylrenew their Pakistani Identity Cards. July 2024-The Big Breakfast. Open to the whole community to experience a 'desi bre3kfasV with all proceeds going to ACM. September 2024- Visit My M05que-a community wide event to give an opportunity to people of other faiths and none to explore the mosque and understand more about thelslamic faith. October 2024- Ladies coffee morning. November 2024- Launch of Ashton Pet Foodbank December 2025- Full recital of Sahih Muslim. ITisitors from across the world attended ACM for almost 2 weeks to listen to the recital of all the volumes of Sahih Muslim which is one of the most revered collections ofthe actions of the Prophet Muhammad. It is considered the second most authentic source of religious guidance after the Qurfan. March 2025- Eid Toy Drive- Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31 March 2025 st 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 of the Mosque, excluding the collection and distribution of Zakat, and of our community activities. In calculating the charity's reserves the trustees have deducted from the total 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 reserves to achieve the aim of covering at least 6 months expenditure during the year ended 31" March 2025. Principal funding sources The charity's main source of income is donations from member5 of the congregation, Madrasah fees and rental income stream from the lease of the former Lowes Joinery and from the rental of six residential properties. Investment policy and objectives Currently, the charity has investments in 6 residential dwellings and I commercial property adjacent to the Mosque. All of these properties are rented out to augment the charitvs income stream. Our cash reserves are held in current accounts as we do not believe in accepting interest payment5. However, it is the Trustees, intention in the next financial year to invest any surplus reserves in more residential property close to the Mosque with a view to increasing the charivs rental income stream and to ensure that the charitWs capital 15 not eroded by inflation. Plans for future periods The previous Mosque buildings were in the path of a new By-Pass which was completed in January 2012 and as a result, the charity entered into an agreement with Tameside Metropolitan 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 communityactivities working in partnership with the cornmunity and to further develop our community projects in collaboration with Tameside Metropolitan Borough Council and other local agencies. We continue to place great importance on sharing a good understanding of151am with our non-muslim neighbours whilst gaining an understandin8 of their culture and traditions. Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Artivities for the year ended 31. March 2025 Statement of Trustees, responsibilitie5 The charity trustees are responsible for preparing an annual report and financial statements in accordanco with applicable law and United Kingdom Accountin8 Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements. the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities Statement of Recommended Practice {SORPI; make judgements and estimates that are reasonable and prudent- state whether applicable accounting Standards have been followed. subject to any material departures disclosed and explained in the financial statements,. 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 disclose with reasonable accuracy 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 safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees forthe purposes of charity law who served duringthe fiscal year ended 31 March 2025 are set out on page 3 of this report. Approved by the trustees and signed on their behalf by- utt Trustee th Dated: lo March 2026 Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31 March 2025 st INDEPENDENT EXAMINERS. REPORTTO THE TRUSTEES OF AHTON CENTRAL MOSQUE CHARITABLE TRUST FOR THE PERIOD ENDED 31 MARCH 2025 I report on the unaudited accounts of the trust for the year ended 31" March 2025 which are set out on pages 13-18. RESPEcfivE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER The charitls trustees are responsible for the preparation of the accounts. The chariws trustees consider that an audit is not required for this year under the Charities Act 2011 {previously section 4312} of Charities Act 1993) 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 mv responsibility to.. Examine the accounts (under Charities Act 2011. (section 4313lla) of the Charities Act 19931: To follow the procedures laid down in the General Directions given by the Charity Commission Charities Act 2011 (under section 4317} {bl of the 1993 Act). and To state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINERS, REPORT My examination was carried out in accordance with the General Directions 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 audit and. consequently. no opinion is given as to whether the account present -true and fair vievf 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 that. in any material respect. the requirements; to keep accounting records in accordance with Charities Act 2011 IS41 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 reached. M. SALIM & CO. Mohammed Salim M Salim & Co Lord House 51 Lord Street Manchester M3 IHE Dated.- IO, March 2026 Mohammed Salim ACCOUNTANTS 51 LORD STREET MANCHESTER M3 1HE TEL= 0161 839 9777 FAX: 0161 839 9779 Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Artivities for the year ended 31 March 2025 st Statement Of Financial Activities For The Period Ended 31" March 2025 Unrestrirted Resblrted Totat Funds Funits Funds 202S Totsl ￿ndS 2024 Notes INCOMING RESOURCES In￿mIng Resources From Generated Funds Actmtiesfor General Fund5'. Donatlorts & Cotlections 309.619 3(Y3,619 252.251 In¢oming Resource5 From otherACt￿l￿e5 91,086 91,086 127.175 Total irKomlng re9)urces 4(KI.705 4￿.705 379,420 RESOURCES EXPENDED ' Charétable expendÈture: staff c05ts Support CQ5ts Depredat(on and other costs GovernanTr costs 174.913 16Lin 4.522 174.913 16L172 4.522 156.6fKI 206.314 4.231 IL184 Totsl resources expended 348,016 348.lnfj 378388 Net incominUoutgoing Resource5 fortheyear 52.689 52.689 L038 Total Fund5 Brought Forward 1.55&942 1.55&942 1.557.903 Total Funds Carried Fonvard io £1.611.631 El,611.631 £1.558.942 There are no recognised gains and losses otherthan those passing through SOFA. All incoming resources and resources expended derive from continuing activities. These financial statements were approved by the trustees on 10 March 2026 and signed on their behalf by: Azeem Trustee tt The notes on pages 15 to 18 form part of these financial statements Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Artivities for the year ended 31 March 2025 st Balance Sheet- As At 31st March 2025 2025 2024 Notes FIXED ASSErs Tangible Assets 6.059,193 6.021.650 CURRENT ASSErs Debtors Cash at Bank and in hand 336,730 336.730 275,561 275,561 CREDITORS: Amounts falling due within one year 19.310 15.256 NET CURRENT ASSETS 317.421 260,306 TOTAL ASSETS LESS CURRENT LIABILITIES £6,376.614 £6,281,955 FUNDS Un-Restricted Restricted Revaluation Reserve io io 1,609,530 1.556,841 li 4,587.089 4.587,089 TOTAL FUNDS £6,178,086 £6,126,435 ese financial statements were approved by the trustees on 10 March 2026 and signed on their behalf by: Azeem Butt Trustee The notes on pages 15 to 18 form part of these financial statements Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31 March 2025 st Notes to the Financial Statements st For The Period Ended 31 March 2025 I. ACCOUNTING POLICIES Ba515 of accounting The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standards for Smaller Entities leffettive 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 incorning resources are included in the statement of financial activitie5 when the charity is entitled to the income and the amount can be qualified with reasonable accuracy. The following specific policies are applied to particu13r categories of income: Resources expended All expenditure other than that capitalised has been reflected in the Statement of Financial Activities on an accrual basis. Expenditure includes any VAT which cannot be fully recovered. and is reported as part of the expenditure to which it relates. Charitable 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 of the charity and include the accountancy fees and costs linked to strategic management of the charity. Fixed Assets 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 cost of each asset over its expected useful life, as follows: Freehold Buildings Alterations & Improvements Fixture & Equipment Furniture Not Depreciated Not Depreciated 4% Reducing Balants Basis IO% Reducing Balance Basis Going Concern We have prepared the accounts on a going concern basis with the view that the charity will continue its operation for the foreseeable future. Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31 March 2025 st 2. Donations Unrestricted Restricted Total funds Total funds 2025 2024 Donations & Subscriptions 74,272 74,272 67.101 Mosque Collections Madrass3h Fees 177,251 58,097 £309,619 177.251 58,097 £309,619 139,704 45,446 £252,251 £0 3. Other Income 2025 2024 Gift Aid Claim Fitrana Donations for Use of Community Centre Standing Order Donations (covered in sec 2 above) Burma Appeal Property Rental Income Nikahnama Fee Tfr from Bldg Fund Alc Macmillan Coffee Morning 7,892 14.150 7,965 7,944 45.208 1.350 42,338 750 924 Car Parking Other Income 22,486 £91,086 67,254 £127,175 Income from Charitable Activities Unrestricted Restrlcted Total funds 2025 Total funds 2024 Community Development Funding Grant £0 £0 £0 4. Governance Costs Unrestricted Restricted Total funds 2025 Total fwids 2024 Maintenance Contract Legal Costs Electrical Safety Report 7,184 225 7,184 225 8,523 2.661 £7.409 £0 £7,409 £11,184 Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Flnancial Activities for the year ended 31 March 2025 St 5. Total Resources Expended staff Costs Depreciation Other Costs Total 2025 Total 2024 174.913 4.522 168,581 348,016 378,388 £174.913 £4,522 £168,581 £348,016 £378J88 The aggregate payroll costs were: 2025 2024 Wages and Social Security & Pensions costs 174,913 156,660 6. Particulars of employees: The average numbers of FfE staff employol by the cltsrity dLuing the fll)ancial year were.. (- 3 Fulltime and 12 part-tirne 112.5hrs a weekl I 7. Tangible Fixed Assets Freehold Land & Buildings Alterations & Improvements Fixtures & Equipment Furniture Total Cost At March 31. 2024 Disposal Additions At March 31. 2025 5,749,161 192,726 105,282 47,941 6.095,109 34,519 227,245 3,453 108,734 4,200 52,141 42,172 6,137,281 5,749,161 Depreclation At March 31. 2024 Disposal 40,177 33.282 73,459 40,177 2,742 42,919 33.282 1,886 35,168 73,459 4,628 78,088 Charge for the year At March 31, 2025 Net Book Values At March 31. 2025 5.749.161 227.245 65,815 16,973 6,059,193 At March 31, 2024 5.749,161 192,726 65,105 14,659 6,021,650 Depreciation Pollcy NIA NIA 4%RB IO% RB 8. Debtors 2025 2024 Tameside Council- Reinstatement Compensation Prepayments / Accrued Income £0 £0 Ashton Central Mosque Charitable Trust Trustees Annual Report and Statement Of Financial Activities for the year ended 31st March 2025 9. Creditors & Accruals 2025 2024 Deposit On Property Rental Accruals Shortfall Fitrana Collected vs sent to Edhi Wages Payable -3,Crf)O -96 -19,214 -£19,310 -15.256 -£18,256 10. Movement in Funds Duriug The Period Balance C/F at 31103125 Balance BIF at 01104124 Other Adjustment Incomlng Outgoing Un-Restricted Funds 1.556.841 400,705 -348.016 1,609,530 Restricted Funds Total Fund5 £1,556.841 £0 £400.705 -£348,016 £1,609,530 11, Revaluation Reserve The Revaluation Reserve was created in the accounting year ended March 31.2014 and relates to the new premises and associated assets in the balance sheet. The corresponding entry was credited to a Revaluation Reserve on the balance 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 1603.736) 70.825 E4.587.089 14. Controlling Party The charity is under the control of the trustees who are named on page 3 of these financial statements.