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← Green Lane Masjid And Community Centre

2024-12-31-accounts

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Registered number: 06552666 Charity number: 1125833

Green Lane Masjid and Community Centre

Trustees' report and financial statements

For the year ended 31 December 2024

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Contents

Page
Annual report 1-44
Reference and administrative details of the Charity, its Trustees and advisers 45
Trustees' report 46 - 52
Independent auditor's report on the financial statements 53 - 56
Consolidated statement of financial activities 57
Consolidated balance sheet 58
Charity balance sheet 59
Consolidated statement of cash flows 60
Notes to the financial statements 61 - 88
The following pages do not form part of the statutory financial statements:

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Green Lane Masjid Annual Impact Report

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Contents

Overview

Message from Our Chair of Trustees
Our Work & Our Vision		 3
4

2024

Religious Services
Dawah
Children’s Education
Adult Education
Youth		 8
12
16
20
24
Taskforce GLM
Welfare & Wellbeing
Public Relations		 28
32
36

Partners & Legal

Partners
Legal & Administrative Details		 42
44

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Message From Our Chair of Trustees

All praise be to Allah, Assalaamu alaykum (peace be upon you),

Dear supporters of Green Lane Masjid and Community Centre,

As we come to the close of another year, I am filled with deep gratitude to Allah (SWT) for allowing us to continue our journey together at Green Lane Masjid and Community Centre. Reflecting on 2024, I am humbled by the dedication, resilience, and unwavering spirit shown by our community. It has been a year of growth, reflection, and a renewed commitment to our core purpose: to inspire, educate, and serve.

Alhamdulillah, our Masjid has remained the heart of the community, not just as a place of prayer but as a space where people of all ages come together to find connection, guidance, and support. Our daily prayers, Friday sermons, and Ramadan activities have continued to strengthen the spiritual fabric of our congregation. Ramadan, as always, was a special time—bringing us together in worship, reflection, and community spirit, with thousands attending Taraweeh, Suhoor, and Iftar.

Our outreach has grown stronger, both locally and globally. Through programmes like Taskforce GLM, we’ve provided essential aid to those facing hardship around the world. Here at home, initiatives such as The Pantry have supported families in need, embodying the values of compassion and solidarity that lie at the heart of our faith. Our Dawah and educational programmes have flourished, offering opportunities for learning and personal growth to people from all walks of life.

One of the greatest blessings has been witnessing the enthusiasm of our youth. Through vibrant activities, sports programmes, and Islamic learning sessions, we are nurturing the next generation of leaders—young people who are confident in their identity and grounded in Islamic values.

None of this would have been possible without the tireless efforts of our dedicated staff, volunteers, and the continued support of our congregation. Your commitment, generosity, and du’as are the foundation of everything we achieve at GLMCC. I am deeply thankful to each and every one of you.

As we look ahead to 2025, we remain focused on our mission: to inspire hearts towards faith, to educate minds with knowledge, and to serve our community with compassion. May Allah (SWT) accept our efforts, bless our work, and keep us united in His service.

Mohammed Saeed Mohammed Saeed, Chair

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Our Services

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Inspire Educate
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Serve
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Youth

Welfare & Wellbeing

Humanitarian & Social

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A tis Religious Services ra 2024 was another uplifting year for our Religious Services, maintaining key activities while introducing new initiatives to better serve our community.

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1

2

3

5000+

Congregants Attended weekly religious services

3500 Worshippers Attended Friday prayers weekly

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60,000 Attended

170 Nikah

Ceremonies Ramadan conducted congregational prayers

450 Daily Iftar Meals Provided during Ramadan

10-11

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Dawah & Outreach Our Dawah department remained at the heart of GLMCC’s outreach efforts, offering inspiring programmes, digital ‘illeI , content, and engaging events.

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1

2

3

40M+ Views

On our Youtube channel

360K

Subscribers

Across our social media platforms

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32 School Visits

250+ 32 Lectures School Visits Delivered throughout This year promoting this year understanding of Islam

2,000+ Attendees

At our major conferences

14-15

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Children’s ~. Education

Our Children’s Education programmes expanded significantly in 2024, catering to over 1,600 children through Madrasahs, clubs, and seasonal programmes.

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1

2

3

200+ Children

In weekend clubs per term

350+ Students

Registered for our onsite Madrasah

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260+ Students

Enrolled for our online Madrasah

300+ 85 Children Children Attended our Attended our annual summer school Ramadan children’s club

18-19

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Adult Education Ca La * The Green Lane Academy of Sacred Sciences (GLASS) provides high-quality Islamic education for adults, offering structured courses in Aqeedah, Fiqh, Arabic, Qur’anic Reading, and Tajweed. Through onsite and online classes, GLASS continues to nurture students in their faith and understanding of Islam.

21

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1

2

3

900+ Students Newly enrolled across various programmes

16

Individual Courses taught throughout the year

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56 22 132 Courses Certificates Taught individually Awarded to this year attendees this year

Average Time Spent per week on teaching hours

22-23 a

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eal aes | . N ase : Youth GLM Youth provides a welcoming space where young Muslims can connect, grow, and develop essential life skills. Through sports, educational programmes, and recreational activities, we build confidence, brotherhood, and a strong Islamic identity. Our focus is not just on fun but also on nurturing future leaders, instilling Islamic etiquette, and building strong character through meaningful experiences.

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1

2

3

20+ Attendees

At the weekly Girls’ Youth Club

25+ Attendees Weekly at Girls’ Basketball Sessions

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70 Players

28-35 Attendees

At our weekly boys Attending GLMFC youth club weekly training sessions

10 Attendees

For our weekly fencing class

26-27

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Taskforce | P GLM

In 2024, we at Taskforce GLM (TFGLM) remained steadfast in our mission to provide life-saving humanitarian aid amidst crises worldwide. Despite war, displacement, and natural disasters, we raised over £2.1M through the grace of Allah and the generosity of our supporters.

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1M+ Raised During Ramadan 2024 fundraising

375 Orphans Sponsored for 24 months

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330K+ 1,500 66 Recieved People served Homes Qurbani food aid By the Gaza Mobile Provided for in 2024 Medical Clinic refugees in Turkey

30-31

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Welfare ,- Py oT 1 ET ames => & Wellbeing The Welfare & Wellbeing Department expanded its vital tal tie m, Lay i ny 4 ie) OS Be services, providing essential support to individuals facing Pak financial hardship, domestic abuse, health challenges, and social isolation. as ae “thighs aks SR Buty» x a aeale

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1

2

130+ Women

Supported through the Domestic Abuse Service

Attending the Elders Lunch weekly

40 Elders

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65K+ Food provided Through our new pantry service

£184K+ Local Zakah Distributed through our fund

120+ Families Benefitting from our food bank

34-35

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PR & Civic Engagement

GLMCC is dedicated to addressing community needs through a holistic approach that includes religious guidance, education, and a broad range of welfare services. We prioritise engaging with stakeholders and partners to deliver skilled, tailored services that directly benefit the community.

In addition to our civic engagement efforts, GLMCC actively works to counter the misrepresentation of Muslims in the media. By providing knowledgeable spokespeople, we aim to discuss contemporary issues and offer an accurate portrayal of Islamic values. GLMCC is committed to advocating for positive news stories and events, ensuring that Muslims are represented fairly and honestly across media platforms.

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Business as Usual

During 2024, GLMCC continued to engage with key stakeholders and partners. GLMCC attended community workshops and took part in panel interviews for senior roles within Birmingham City Council. Upon request, Upon request, we delivered an assembly as a state school; welcomed the new WMP Inspector for Neighbourhood i Policing; engaged with MCB on a workshop tackling Islamophobia; provided insight to the publication of a Media : Online Toolkit by Cardiff University; and much more.

New Activities

Our press team released several statements throughout 2024 on mainstream platforms such as The Guardian, BBC, Sky and The Independent. Stories included Knife Crime, Foodbanks, Domestic Abuse, Visit My Mosque, Council Cuts, Safer Roads, Southport killings and critically, Gaza.

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Social Media Growth

+58.68% 24,452 → 38,800 +0.91% 8,109 → 8,183 +120.32% 282,313 → 622,000 +444.67% 7,454 → 40,600 +46.3% 469 → 686

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Key Highlights

1

TikTok experienced rapid growth , more than tripling in size in the last quarter with a +444.67% increase.

2

YouTube gained the most followers , growing by over 330K subscribers

3

Instagram experienced strong and consistent growth, increasing by +58.68%.

4

The Green Lane Masjid App received 13,848 downloads this year.

40-41

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Partners

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Legal & Administrative Details The financial summary will be available shortly on our website

Registered Office Green Lane Masjid and Community Centre 20 Green Lane, Small Heath Birmingham, B9 5DB Tel: 0121 713 0080 Web: www.greenlanemasjid.org Company registration number: 06552666 Charity registration number: 1125833

Independent Auditors Dains Audit Limited 2 Chamberlain Square Birmingham B3 3AX

Donate to

checkout.greenlanemasjid.org

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©[ COPYRIGHT GREEN LANE MASJID & COMMUNITY CENTRE | 2024]

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Reference and Administrative Details of the Charity, its Trustees and Advisers For the year ended 31 December 2024

Trustees M Saeed
I Ahmed
S Akram
M Nahim
Company registered
number
06552666
Charity registered number
1125833
Registered office
20 Green Lane
Small Heath
Birmingham
West Midlands
B9 5DB
Company secretary
S Akram
Independent auditor
Dains Audit Limited
2 Chamberlain Square
Paradise Circus
Birmingham
B3 3AX
Bankers
Barclays Bank Plc
534 Coventry Road
Birmingham
B10 0UP
Solicitors
Brabners Chaffe Street LLP
Horton House
Exchange Flags
Liverpool
L2 3YL

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Green Lane Masjid and Community Centre

(A company limited by guarantee)

Trustees' report

For the year ended 31 December 2024

The Trustees present their annual report together with the audited financial statements of the Charity for the year 1 January 2024 to 31 December 2024. The Annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Objectives and activities

a. Policies and objectives

The objective and principal activity of Green Lane Masjid and Community Centre (the charitable company and the group - GLMCC) is to advance the Islamic faith for the public benefit.

Home to a diverse community, our mission at GLMCC is simply Islam, to inspire, educate, and serve the people.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us to ensure that our aims, objectives and activities remained focused on our stated purposes.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

The focus of our work

The focus of Green Lane Masjid and Community Centre (the charitable company and group) remains the advancement of the Islamic faith.

Grantmaking

Green Lane Masjid and Community Centre (GLMCC) reviews various organisations and individuals who support and deliver GLMCC’s objects.

Potential recipients of grants paid by GLMCC are reviewed by GLMCC on a case by case basis depending upon the available resources of GLMCC.

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Green Lane Masjid and Community Centre

(A company limited by guarantee)

Trustees' report (continued)

For the year ended 31 December 2024

Strategic report

Achievements and performance

a. Review of activities

A detailed review of the activities performed during the year can be found in the annual report on pages 1 to 44.

b. How our activities deliver public benefit

The Trustees routinely review the activities of Green Lane Masjid and Community Centre (GLMCC) to ensure they continue to reflect the objectives and aims of the charity and provide an overall benefit to the public. In carrying out this review the Trustees continue to consider the Charity Commission’s general guidance on public benefit and its supplementary public guidance on the advancement of religion for the public benefit.

Our main activities and who we try to help are described in the annual report on pages 1 to 44.

c. Key performance indicators

The consolidated Statement of Financial Activities for the year ended 31 December 2024 shows group incoming resources of £5,380,031 (2023: £5,004,003) and group resources expended of £5,048,978 (2023: £4,794,851), generating a surplus of income over expenditure of £401,483 (2023: £226,512) after recognising gains on revaluation of investment property of £70,430 (2023: £17,360). As a result, GLMCC’s group net assets have increased from £5,657,397 as at 31 December 2023 to £6,058,880 as at 31 December 2024.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

Green Lane Masjid and Community Centre recognises the importance of having reserves. These funds are freely available to spend on any of the charity's purposes and hence exclude restricted funds. They will be used to mitigate significant falls in income or to take advantage of new opportunities.

Green Lane Masjid and Community Centre faces a number of risks that may result in the need to use the charity's reserves. Some of these include:

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Green Lane Masjid and Community Centre

(A company limited by guarantee)

Trustees' report (continued)

For the year ended 31 December 2024

Reserves are represented by the fund balances as disclosed in the Group balance sheet included within these financial statements.

The Group balance sheet shows unrestricted reserves (reserves that do not carry any restrictions on how they can be used) of £5,029,448 as at 31 December 2024 (2023: £4,655,275). In assessing our level of free reserves as 31 December 2024 we also exclude unrestricted fixed assets totalling £1,723,320 (2023: £1,835,135), unrestricted investment properties totalling £963,100 (2023: £892,670) and unrestricted investments totalling £98,000 (2023: £198,000). This leaves free reserves of £2,245,028 as at 31 December 2024 (2023: free reserves totalling £1,729,470).

Green Lane Masjid and Community Centre has set its reserves at approximately four months operational expenditure. It is the Trustees view that this amount means the charity has a balanced approach between having funds available to run the charity on a day-to-day basis and keeping funds aside in case any of the risks mentioned above materialise the Trustees also believe this level of reserves provides the charity with adequate financial stability and the means to meet its charitable objectives for the future.

As at 31 December 2024 the charity’s free reserves equated to approximately 8 months unrestricted expenditure which is in excess of the charity’s target of having its free reserves at approximately four months operational expenditure.The level of reserves will be reviewed annually to ensure alignment with risks the charity faces.

c. Principal risks and uncertainties

The Board of Trustees has responsibility for ensuring that there are effective risk management and systems of internal control in place to manage the charitable company and group’s major risks and support the achievement of our strategic objectives.

The principal risks to the charitable company and group’s objectives and how these are managed is set out below.

Risk – financial performance and sustainability

Risk concerning financial performance and sustainability includes any significant reduction in fundraising income due to economic conditions. These risks undermining our ability to meet the needs of our users and to meet our strategic aims.

Risk concerning financial performance and sustainability is managed by the holding of the appropriate level of reserves and a regular review of charity reserves to ensure these remain within the target set by the Trustees. Senior management and the Trustees also regularly review and scrutinise the charitable company’s and group’s short and medium-term financial position.

Risk – safeguarding of vulnerable and young people

Risk concerning the safeguarding of vulnerable and young people includes negligence in relation to safeguarding policies or when practice results in or contributes to serious harm or injury to a young person or vulnerable adult and damages GLMCC’s reputation.

Risk concerning the safeguarding of vulnerable and young people is managed by safeguarding training for all employees working directly with vulnerable and young people.

Risk – information security

Risk concerning information security includes serious data protection or security failure which may result in legal and contractual issues, reputational damage and potential fines and loss of income.

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Green Lane Masjid and Community Centre

(A company limited by guarantee)

Trustees' report (continued)

For the year ended 31 December 2024

Risk concerning information security is managed by having a structure in place for Data Protection Act (DPA) monitoring and compliance and by the routine testing of IT systems to identify any security weaknesses.

d. Principal funding

The charity’s main source of income is voluntary donations and legacies. During the year £4,694,488 (2023: £4,118,182) was raised through such donations. Of this source of income, £2,507,091 (2023: £2,571,704) were restricted funds to be applied for in specific areas of the charity’s work. Details of the restricted funds and their purpose can be found in note 20 to the financial statements.

Structure, governance and management

a. Constitution

Green Lane Masjid and Community Centre is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association dated 2 April 2008 as amended by Special Resolution(s) dated 19 March 2012 and 20 April 2012 and was enlisted with the Charity Commission on 10 September 2008.

b. Methods of appointment or election of Trustees

The management of the Group and the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

c. Organisational structure and decision-making policies

The parent of the Group is Green Lane Masjid and Community Centre (GLMCC), a company limited by guarantee and incorporated in England and Wales and registered as charity in England and Wales with the Charity Commission.

There are two subsidiary charitable companies in the Group, GLM Educational Trust and Re-Enlighten. The nature of each subsidiary’s business and a summary of each subsidiary’s trading results and assets and liabilities for the year ended 31 December 2024 are disclosed in note 17 to the financial statements.

The overall management and control of the charitable company and group is the responsibility of the Trustees of GLMCC who give their time freely and receive no remuneration or other benefits for carrying out their role.

The Trustees meet on a monthly basis to make operational decisions relating to administration and management of the mosque and community centre.

Day to day responsibilities of the mosque and community centre have been delegated to the Chief Executive. To assist in the smooth running of the charity, the Trustees have further delegated the responsibility of various functions and activities of the charity to a number of sub-committees. The heads of each of the sub-committees form the Management Committee, the Logistics and Operations Committee, and meet on a monthly basis to report feedback and make operational decisions.

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Green Lane Masjid and Community Centre

(A company limited by guarantee)

Trustees' report (continued) For the year ended 31 December 2024

Structure, governance and management (continued)

d. Policies adopted for the induction and training of Trustees

New Trustees undergo a briefing on their legal commitments under charity law, the content of the Memorandum and Articles of Association, the Management Committee and decision-making processes, the business plan and recent financial performance of the charity. New Trustees also meet key employees and other Trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

e. Pay policy for key management personnel

In the trustees’ opinion, the key management personnel of the charity responsible for the direction, control, running and operation of the charity on a day-to-day basis consists of the Board of Trustees and the Chief Executive.

Key management personnel - trustees

All trustees give of their time freely and no trustee received remuneration during the year.

Details of trustees’ expenses and related party transactions are disclosed in notes 14 and 27 to the financial statements.

Key management personnel – chief executive officer

The pay of the charity’s senior staff is reviewed annually and normally increased based upon the financial position of the charity’s finances and the cost of living in general.

f. Fundraising

The majority of our income comes from voluntary donations from our supporters. Through the fundraising efforts of our staff, volunteers and supporters we are generating the financial resources to enable us to provide our services.

We have a wide portfolio of fundraising activities to generate voluntary donations towards the services we provide.

Our Board of Trustees is deeply committed to building relationships and trust with our supporters and is committed to the strengthening of oversight and assurance concerning our fundraising programmes and in ensuring compliance and best practice in these areas.

We are particularly aware of the need to protect vulnerable individuals in any fundraising we undertake. Our vulnerable persons policy sets out the standards we commit to meet.

We continue to be committed to addressing any expression of dissatisfaction on the part of our supporters and to examining ways to improve the levels of our service to them.

g. Financial risk management

The Trustees have assessed the major risks to which the Group and the Charity are exposed, in particular those related to the operations and finances of the Group and the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

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Green Lane Masjid and Community Centre

(A company limited by guarantee)

Trustees' report (continued) For the year ended 31 December 2024

Plans for future periods

Our vision for the future is simple – to inspire the Islamic faith into the hearts of people.

We intend to expand, improve and develop on all of our current services, programmes and activities. Our focus is to educate, inspire and serve which will help us bridge gaps, increase understanding and tolerance and improve community relations.

At the present time there are many unknown variables which makes forecasting the future results and impact on the charitable company and group very difficult. The Trustees recognise that the current situation is uncertain but they have considered the position of the charitable group both at present and for the future given the current information available.

The Trustees have considered the various income streams of the charitable company and group, anticipated costs, future cash flows and the various options available to them. There is no intention for the charitable group to cease activity.

We look forward to developing our structure, services and activities in 2024 by the permission of Allah SWT. We thank Allah (swt) followed by the congregation, our donors, partners and the wider community for their support and look forward to the same spirit of co-operation in the coming year.

Members' liability

The Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in the event of winding up.

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Green Lane Masjid and Community Centre

(A company limited by guarantee)

Trustees' report (continued)

For the year ended 31 December 2024

Statement of Trustees' responsibilities

The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Trustees' report including the Strategic report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the Charity and of their incoming resources and application of resources, including their income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Group and the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Group and the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Group and the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditor

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

Auditor

The auditor, Dains Audit Limited, has indicated his willingness to continue in office. The designated Trustees will propose a motion reappointing the auditor at a meeting of the Trustees.

Approved by order of the members of the board of Trustees on 20 August 2025 and signed on their behalf by:

[aan Sard

_________ 8A7F9C1ED9264E6... M Saeed

Chair of Trustees

Page 52

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Independent Auditor's Report to the Members of Green Lane Masjid and Community Centre

Opinion

We have audited the financial statements of Green Lane Masjid and Community Centre (the 'parent charitable company') and its subsidiaries (the 'group') for the year ended 31 December 2024 which comprise the Consolidated statement of financial activities, the Consolidated balance sheet, the Charity balance sheet, the Consolidated statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Group's or the parent charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Page 53

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Independent Auditor's Report to the Members of Green Lane Masjid and Community Centre (continued)

Other information

The other information comprises the information included in the Annual report other than the financial statements and our Auditor's report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' report including the Strategic report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the Group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so.

Page 54

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Independent Auditor's Report to the Members of Green Lane Masjid and Community Centre (continued)

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Page 55

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Independent Auditor's Report to the Members of Green Lane Masjid and Community Centre (continued)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

43BC1C32A70A4BD... Mark Gurney FCCA (senior statutory auditor)

for and on behalf of

Dains Audit Limited

Statutory Auditor Chartered Accountants

Birmingham

20 August 2025

Page 56

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Consolidated Statement of financial activities (incorporating income and expenditure account) For the year ended 31 December 2024

Note
Income from:
Donations and legacies
4
Charitable activities
5
Investments
6
Other income
7
Total income
Expenditure on:
Raising funds
8,9
Charitable activities
11
Total expenditure
Net movement in funds before other
recognised gains
Other recognised gains:
Gains on revaluation of investment
property
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2024
£
2,187,397
378,175
90,114
177,839
2,833,525
85,321
2,444,461
2,529,782
303,743
70,430
374,173
4,655,275
374,173
5,029,448		 Restricted
funds
2024
£
2,507,091
18,953
-
20,462
2,546,506
57
2,519,139
2,519,196
27,310
-
27,310
1,002,122
27,310
1,029,432		 Total
funds
2024
£
4,694,488
397,128
90,114
198,301
5,380,031
85,378
4,963,600
5,048,978
331,053
70,430
401,483
5,657,397
401,483
6,058,880		 Total
funds
2023
£
4,118,182
535,601
98,663
251,557
5,004,003
53,431
4,741,420
4,794,851
209,152
17,360
226,512
5,430,885
226,512
5,657,397

The Consolidated Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 61 to 88 form part of these financial statements.

Page 57

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee) Registered number: 06552666

Consolidated balance sheet

As at 31 December 2024

2024 2023
Note £ £
Fixed assets
Tangible assets 16 1,723,320 1,835,135
Investments 18 98,000 198,000
Investment property 17 963,100 892,670
2,784,420 2,925,805
Current assets
Debtors 19 469,887 395,432
Cash at bank and in hand 2,894,968 2,384,912
3,364,855 2,780,344
Creditors: amounts falling due within one year 20 (90,395) (48,752)
Net current assets 3,274,460 2,731,592
Total net assets 6,058,880 5,657,397
Charity funds
Restricted funds 1,029,432 1,002,122
Unrestricted funds 5,029,448 4,655,275
Total funds 6,058,880 5,657,397

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees on 20 August 2025 and signed on their behalf by:

[aan _________ 8A7F9C1ED9264E6... Sard M Saeed

Chair of Trustees

The notes on pages 61 to 88 form part of these financial statements.

Page 58

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee) Registered number: 06552666

Charity Statement of financial position As at 31 December 2024

2024 2023
Note £ £
Fixed assets
Tangible assets 16 1,723,320 1,835,135
Investments 18 98,000 98,000
Investment property 17 963,100 892,670
2,784,420 2,825,805
Current assets
Debtors 19 361,756 423,017
Cash at bank and in hand 2,867,211 2,343,503
3,228,967 2,766,520
Creditors: amounts falling due within one year 20 (87,558) (46,813)
Net current assets 3,141,409 2,719,707
Total net assets 5,925,829 5,545,512
Charity funds
Restricted funds 1,029,432 1,002,122
Unrestricted funds 4,896,397 4,543,390
Total funds 5,925,829 5,545,512

The Charity's net movement in funds for the year was £380,317 (2023 - £300,735).

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees on 20 August 2025 and signed on their behalf by:

[aan Sard

M Saeed

Chair of Trustees

The notes on pages 61 to 88 form part of these financial statements.

Page 59

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Consolidated statement of cash flows

For the year ended 31 December 2024

Note
Cash flows from operating activities
Net cash used in operating activities
24
Cash flows from investing activities
Dividends, interests and rents from investments
Purchase of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
25		 2024
£
541,205
19,437
(50,586)
(31,149)
510,056
2,384,912
2,894,968		 2023
£
232,969
7,840
(33,445)
(25,605)
207,364
2,177,548
2,384,912

The notes on pages 61 to 88 form part of these financial statements

Page 60

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2024

1. General information

Green Lane Masjid and Community Centre (GLMCC) is a charitable company limited by guarantee incorporated in the United Kingdom and is registered in England and Wales. Its company and charity registered numbers and registered office are shown on the Charity information page of these financial statements. Its principal activity is detailed in the trustees’ report.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Green Lane Masjid and Community Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The Consolidated statement of financial activities (SOFA) and Consolidated balance sheet consolidate the financial statements of the Charity and its subsidiary undertaking. The results of the subsidiary are consolidated on a line by line basis.

The Charity has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of financial activities in these financial statements.

2.2 Company status

The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity.

2.3 Going concern

The trustees have a reasonable expectation that the Group has adequate resources to continue in operational existence for a period of at least twelve months from the date of approval of these financial statements. Thus they have concluded that it is reasonable to continue to prepare the financial statements on a going concern basis.

2.4 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold.

Page 61

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2024

2. Accounting policies (continued)

2.4 Income (continued)

On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Investment income is earned through holding assets for investment purposes such as holding cash on deposit and the letting of rooms for hire. It includes interest and rent. Interest income is recognised using the effective interest method and rent income is recognised as the charity's right to receive payment is established.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

2.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Group to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

Page 62

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2024

2. Accounting policies (continued)

2.6 Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method and reducing balance method.

Depreciation is provided on the following basis:

Leasehold improvements - 4% straight line
Motor vehicles - 10% straight line
Fixtures and fittings - 15% reducing balance
Computer equipment - 15% reducing balance

2.8 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Consolidated statement of financial activities.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 63

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2024

2. Accounting policies (continued)

2.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.12 Financial instruments

The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.13 Pensions

The Group operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Group to the fund in respect of the year.

2.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Group and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Page 64

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

3. Critical accounting estimates and areas of judgment

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Critical areas of judgment:

Depreciation

The Trustees have reviewed the asset lives and associated residual values of all fixed asset classes and have concluded that asset lives and residual values are appropriate given the activities of the charity.

Income and expenditure allocation

Income and expenditure incurred by the charity is apportioned where it relates to more than one category

4. Income from donations and legacies

Donations
Donations		 Unrestricted
funds
2024
£
2,187,397
Unrestricted
funds
2023
£
1,546,478		 Restricted
funds
2024
£
2,507,091
Restricted
funds
2023
£
2,571,704		 Total
funds
2024
£
4,694,488
Total
funds
2023
£
4,118,182

Page 65

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

5. Income from charitable activities

Madrassa and other course fees
Grants receivable
Madrassa and other course fees
Grants receivable		 Unrestricted
funds
2024
£
378,175
-
378,175
Unrestricted
funds
2023
£
345,824
-
345,824		 Restricted
funds
2024
£
-
18,953
18,953
Restricted
funds
2023
£
-
189,777
189,777		 Total
funds
2024
£
378,175
18,953
397,128
Total
funds
2023
£
345,824
189,777
535,601

6. Investment income

Rental income
Investment income		 Unrestricted
funds
2024
£
70,677
19,437
90,114		 Total
funds
2024
£
70,677
19,437
90,114		 Total
funds
2023
£
90,823
7,840
98,663

Page 66

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

7. Other incoming resources

Scouts membership
Funeral income
Other income
Scouts membership
Funeral income
Other income		 Unrestricted
funds
2024
£
14,445
70,350
93,044
177,839
Unrestricted
funds
2023
£
13,229
125,281
111,813
250,323		 Restricted
funds
2024
£
-
-
20,462
20,462
Restricted
funds
2023
£
-
-
1,234
1,234		 Total
funds
2024
£
14,445
70,350
113,506
198,301
Total
funds
2023
£
13,229
125,281
113,047
251,557

8. Expenditure on raising funds

Costs of raising voluntary income

Unrestricted Restricted Total
funds funds funds
2024 2024 2024
£ £ £
Direct fundraising expenses 83,321 57 83,378

Page 67

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

8. Expenditure on raising funds (continued)

Unrestricted Restricted Total
funds funds funds
2023 2023 2023
£ £ £
Direct fundraising expenses 53,039 392 53,431

9. Investment management costs

Investment management fees
Analysis of grants
Grants paid
Grants paid		 Unrestricted
funds
2024
£
2,000
Grants to
Institutions
2024
£
2,245,479
Grants to
Institutions
2023
£
2,186,107		 Total
funds
2024
£
2,000
Grants to
Individuals
2024
£
26,043
Grants to
Individuals
2023
£
64,330		 Total
funds
2023
£
-
Total
funds
2024
£
2,271,522
Total
funds
2023
£
2,250,437

10. Analysis of grants

Page 68

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

10. Analysis of grants (continued)

The Group has made the following material grants to institutions during the year:

Name of institution
One Ummah
Islamic Relief
Human Appeal
Other grants to institutions		 2024
£
-
1,125,269
931,344
2,056,613
188,866
2,245,479		 2023
£
180,333
1,455,221
550,553
2,186,107
-
2,186,107

11. Analysis of expenditure on charitable activities

Summary by fund type

Governance costs
Charitable activities		 Unrestricted
funds
2024
£
13,695
2,430,766
2,444,461		 Restricted
funds
2024
£
-
2,519,139
2,519,139		 Total
2024
£
13,695
4,949,905
4,963,600

Page 69

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

11. Analysis of expenditure on charitable activities (continued)

Summary by fund type (continued)

Governance costs
Charitable activities		 Unrestricted
funds
2023
£
13,450
2,292,612
2,306,062		 Restricted
funds
2023
£
-
2,435,358
2,435,358		 Total
2023
£
13,450
4,727,970
4,741,420

12. Analysis of expenditure by activities

Governance costs
Charitable activities
Governance costs
Charitable activities		 Activities
undertaken
directly
2024
£
-
1,358,982
1,358,982
Activities
undertaken
directly
2023
£
-
1,144,251
1,144,251		 Grant
funding of
activities
2024
£
-
2,271,522
2,271,522
Grant funding
of activities
2023
£
-
2,250,437
2,250,437		 Support
costs
2024
£
13,695
1,319,401
1,333,096
Support costs
2023
£
13,450
1,333,282
1,346,732		 Total
funds
2024
£
13,695
4,949,905
4,963,600
Total
funds
2023
£
13,450
4,727,970
4,741,420

Page 70

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

12. Analysis of expenditure by activities (continued)

Analysis of direct costs

Staff costs
Dawah costs
Advertising and promotion
Social welfare and other donations
Masjid costs
Equipment hire
Speaker fees
Hospitality
Other sundry direct costs
Funeral costs
Food purchases		 Total
funds
2024
£
879,772
98,392
25,653
-
6,853
33,087
40,590
23,140
2,039
89,083
160,373
1,358,982		 Total
funds
2023
£
737,156
75,684
23,503
11,200
8,504
32,059
24,291
9,353
97
82,734
139,670
1,144,251

Page 71

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

12. Analysis of expenditure by activities (continued)

Analysis of support costs

Staff costs
Depreciation
Social welfare and other donations
Website costs
Rent, rates and insurance
Light and heat
Telephone, internet and fax
Printing, posting and stationery
Sundry and other costs
Repairs and maintenance
Consultancy, legal and professional fees
Subscriptions
Bank charges
Advertising and promotion
Travel and subsistence
Cleaning and waste disposal
Governance costs
13.
Auditor's remuneration
Fees payable to the Charity's auditor for the audit of the Group's annual
accounts
Fees payable to the Charity's auditor in respect of:
All non-audit services not included above		 Total
funds
2024
£
624,312
162,402
4,115
19,732
24,537
149,821
5,598
8,559
38,747
78,204
92,785
28,001
8,651
29,231
22,984
21,722
13,695
1,333,096
2024
£
13,695
30,912		 Total
funds
2023
£
557,902
172,904
-
18,621
19,568
82,502
4,752
10,184
41,163
64,694
192,872
32,627
15,934
31,332
63,933
24,294
13,450
1,346,732
2023
£
12,450
35,814

Page 72

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

14. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension
schemes		 Group
2024
£
1,424,260
69,901
9,923
1,504,084		 Group
2023
£
1,228,297
57,920
8,841
1,295,058		 Company
2024
£
1,348,991
69,901
9,923
1,428,815		 Company
2023
£
1,158,263
52,406
7,353
1,218,022

The average number of persons employed by the Charity during the year was as follows:

Teaching
Mosque		 Group
2024
No.
29
38
67		 Group
2023
No.
28
32
60		 Company
2024
No.
29
34
63		 Company
2023
No.
25
32
57

No employee received remuneration amounting to more than £60,000 in either year.

15. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - £NIL).

Page 73

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

16. Tangible fixed assets

Group

Cost
At 1 January 2024
Additions
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 Long-term
leasehold
property
£
3,109,422
-
3,109,422
1,345,591
124,377
1,469,968
1,639,454
1,763,831		 Motor
vehicles
£
45,120
-
45,120
18,561
4,512
23,073
22,047
26,559		 Fixtures and
fittings
£
264,010
50,586
314,596
219,265
33,512
252,777
61,819
44,745		 Computer
equipment
£
3,206
-
3,206
3,206
-
3,206
-
-		 Total
£
3,421,758
50,586
3,472,344
1,586,623
162,401
1,749,024
1,723,320
1,835,135

Page 74

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2024

16. Tangible fixed assets (continued)

Company

Cost
At 1 January 2024
Additions
At 31 December 2024
Depreciation
At 1 January 2024
Charge for the year
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 Long-term
leasehold
property
£
3,109,422
-
3,109,422
1,345,591
124,377
1,469,968
1,639,454
1,763,831		 Motor
vehicles
£
45,120
-
45,120
18,561
4,512
23,073
22,047
26,559		 Fixtures and
fittings
£
264,010
50,586
314,596
219,265
33,512
252,777
61,819
44,745		 Total
£
3,418,552
50,586
3,469,138
1,583,417
162,401
1,745,818
1,723,320
1,835,135

Page 75

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

17. Investment property

Group and Charity

Valuation
At 1 January 2024
Surplus on revaluation
At 31 December 2024		 Freehold
investment
property
£
892,670
70,430
963,100

The investment property was valued by the Trustees at year end based on market value on an existing use basis.

18. Fixed asset investments

Group
Valuation
At 1 January 2024
Disposals
At 31 December 2024
Impairment
At 1 January 2024
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 Unlisted
investments
£
200,000
(100,000)
100,000
2,000
2,000
98,000
198,000

Page 76

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

18. Fixed asset investments (continued)

Charity
Valuation
At 1 January 2024
At 31 December 2024
Impairment
At 1 January 2024
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023		 Unlisted
investments
£
100,000
100,000
2,000
2,000
98,000
98,000

19. Debtors

Amounts owed by group undertakings
Trade debtors
Other debtors
Prepayments and accrued income		 Group
2024
£
-
6,346
318,051
145,490
469,887		 Group
2023
£
-
51,069
327,873
16,490
395,432		 Company
2024
£
20,869
6,346
318,051
16,490
361,756		 Company
2023
£
27,585
51,069
327,873
16,490
423,017

Amounts owed by group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

Page 77

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

20. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 Group
2024
£
19,760
16,604
1,457
52,574
90,395		 Group
2023
£
18,422
-
-
30,330
48,752		 Company
2024
£
19,760
16,604
-
51,194
87,558		 Company
2023
£
18,422
-
-
28,391
46,813

21. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
GLMCC Extension
General funds
General Fund
Fixed asset funds
Investment property fund
Total Unrestricted funds		 Balance at 1
January 2024
Income
Expenditure
Transfers
In/(Out)
Gains/
Losses
Balance at 31
December 2024
£
£
£
£
£
96,160
-
-
-
-
96,160
1,831,310
2,833,525
(2,367,381)
(50,586)
-
2,246,868
1,835,135
-
(162,401)
50,586
-
1,723,320
892,670
-
-
-
70,430
963,100
4,559,115
2,833,525
(2,529,782)
-
70,430
4,933,288
4,655,275
2,833,525
(2,529,782)
-
70,430
5,029,448

Page 78

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

Statement of funds - current year continued.
Balance at 1
January 2024		 Income Expenditure Transfers
In/(Out)		 Gains/
Losses		 Balance at 31
December 2024
£ £ £ £ £
Restricted funds
Burma Appeal 33,178 195 (31,890) - - 1,483
Refugee 8,772 (8,772) - - - -
Fidiyah 285 28,966 (29,071) - - 180
Foodbank 95,110 15,989 (65,812) - - 45,287
Iftar fund - 19,766 - - - 19,766
Orphans Appeal 1,608 371,845 (297,131) - - 76,322
Palestine Appeal 373,033 690,833 (877,544) - - 186,322
Qurbani - 109,852 (109,852) - - -
Syria Appeal 56,351 23,008 - - - 79,359
Zakat 136,435 163,518 (184,652) - - 115,301
Zakat-ul-Fitr - 43,420 (43,420) - - -
Yemen 2,076 2,451 - - - 4,527
Zakat - TFGLM 4,076 254,407 (206,385) - - 52,098
Pakistan Water 36,221 16,081 - - - 52,302
Lebanon - 55,489 (2,000) - - 53,489
Afghanistan - 150 - - - 150
Malnutrition Appeal 3,832 44,274 (45,200) - - 2,906
General - 42,348 (42,348) - - -
Winter Aid 50,264 34,010 (84,224) - - 50
Food Parcels 829 7,911 - - - 8,740
Bangladesh Floods 3,390 - (3,390) - - -
Pakistan Appeal 1,451 2,753 (2,353) - - 1,851
Turkey & Syria Earthquake Appeal 5,568 - (5,566) - - 2
Youth Impact Fund - - (14,700) - - (14,700)
Cancer Support (6,626) 60,210 (40,441) - - 13,143
IR3 Year Welfare Grant (2,190) 2,563 (373) - - -
IR3 Year Youth Grant 7,082 69,800 (42,305) - - 34,577
IR3 Year Scout Grant (926) 26,725 (11,563) - - 14,236
IR3 Year Elders Grant - 7,200 (11,399) - - (4,199)
Sudan Appeal 388 114,132 (49,671) - - 64,849
WMPCC Grant 2,636 (2,636) - - - -
Welfare DV - 38,627 (40,165) - - (1,538)
J Water Well 1,876 1,496 - - - 3,372
Somalia Project 27,908 42,321 (60,000) - - 10,229
Morocco Earthquake 22,797 1,260 (22,883) - - 1,174
Libya Floods Appeal 7,995 3,714 (9,384) - - 2,325
TFGLM - Somalia Gift of Sight - 37,257 (28,754) - - 8,503
TFGLM - Gaza Iftar - 156,720 (156,720) - - -
TFGLM - SJ Olive Trees - 50 - - - 50
Expansion Project 128,703 68,573 - - - 197,276
1,002,122 2,546,506 (2,519,196) - - 1,029,432
Total of funds 5,657,397 5,380,031 (5,048,978) - 70,430 6,058,880

Page 79

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

Statement of funds - prior year
Balance at 1
January 2023		 Income Expenditure Transfers
In/(Out)		 Gains/
Losses		 Balance at 31
December 2023
£ £ £ £ £
Unrestricted funds
Designated funds
GLMCC Extension - - - 96,160 - 96,160
General funds
General Fund 1,905,824 2,241,288 (2,186,197) (129,605) - 1,831,310
Fixed asset funds 1,974,594 - (172,904) 33,445 - 1,835,135
Investment property fund 875,310 - - - 17,360 892,670
4,755,728 2,241,288 (2,359,101) (96,160) - 4,559,115
Total Unrestricted funds 4,755,728 2,241,288 (2,359,101) - - 4,655,275
Restricted funds
Burma Appeal 29,951 3,227 - - - 33,178
Refugee 18,972 - (10,200) - - 8,772
Fidiyah - 22,005 (21,720) - - 285
Foodbank 68,040 33,209 (6,139) - - 95,110
Orphans Appeal 91,073 27,035 (116,500) - - 1,608
Palestine Appeal 1,157 527,186 (155,310) - - 373,033
Qurbani - 87,283 (87,283) - - -
Syria Appeal - 256,351 (200,000) - - 56,351
Zakat 16,639 149,672 (29,876) - - 136,435
Zakat-ul-Fitr - 58,472 (58,472) - - -
Yemen - 2,076 - - - 2,076
Zakat - TFGLM 15,461 194,615 (206,000) - - 4,076
Pakistan Water - 88,431 (52,210) - - 36,221
Afghanistan 109,915 95,085 (205,000) - - -
Malnutrition Appeal 113,147 90,731 (200,046) - - 3,832
General 52,477 (40,094) (12,383) - - -
Bread projct 5,500 (5,500) - - -
Winter Aid 111,871 78,393 (140,000) - - 50,264

Page 80

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

Statement of funds - prior year continued.

Bangladesh Floods
Pakistan Appeal
Turkey & Syria
Earthquake Appeal
Youth Impact Fund
Canoeing
Cancer Support
IR3 Year Welfare Grant
IR3 Year Youth Grant
IR3 Year Scout Grant
Sudan Appeal
WMPCC Grant
J Water Well
Somalia Project
Morocco Earthquake
Libya Floods Appeal
Tanzania
Expansion Project		 Balance at 1
January 2023
Income
Expenditur
e
Transfers
In/(Out)
Gains/
Losses
Balance at 31
December 2023
£
£
£
£
£
3,744
(353)
(1)
-
-
3,390
(14,134)
90,585
(75,000)
-
-
1,451
-
-
1
-
-
1
16,508
71,927
(88,435)
-
-
-
9,160
(9,160)
-
-
-
16,983
(23,609)
-
-
(6,626)
-
15,084
(17,274)
-
-
(2,190)
-
26,372
(19,290)
-
-
7,082
-
6,119
(7,045)
-
-
(926)
-
20,402
(20,014)
-
-
388
-
2,636
-
-
-
2,636
-
14,075
(12,199)
-
-
1,876
-
27,908
-
-
-
27,908
-
62,797
(40,000)
-
-
22,797
-
42,995
(35,000)
-
-
7,995
40,333
-
(40,333)
-
-
-
-
128,703
-
-
-
128,703		 Balance at 1
January 2023
Income
Expenditur
e
Transfers
In/(Out)
Gains/
Losses
Balance at 31
December 2023
£
£
£
£
£
3,744
(353)
(1)
-
-
3,390
(14,134)
90,585
(75,000)
-
-
1,451
-
-
1
-
-
1
16,508
71,927
(88,435)
-
-
-
9,160
(9,160)
-
-
-
16,983
(23,609)
-
-
(6,626)
-
15,084
(17,274)
-
-
(2,190)
-
26,372
(19,290)
-
-
7,082
-
6,119
(7,045)
-
-
(926)
-
20,402
(20,014)
-
-
388
-
2,636
-
-
-
2,636
-
14,075
(12,199)
-
-
1,876
-
27,908
-
-
-
27,908
-
62,797
(40,000)
-
-
22,797
-
42,995
(35,000)
-
-
7,995
40,333
-
(40,333)
-
-
-
-
128,703
-
-
-
128,703
Total of funds 675,155
2,762,715		 (2,435,748)
-
-
1,002,122
5,430,883
5,004,003		 (4,794,849)
-
-
5,657,397

.

Page 81

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

22. Summary of funds

Summary of funds - current year

Income
£
-
2,833,525
2,546,506
5,380,031
Income
£
-
2,241,288
2,762,715
5,004,003		 Expenditure
£
-
(2,529,782)
(2,519,196)
(5,048,978)
Expenditure
£
-
(2,359,101)
(2,435,750)
(4,794,851)		 Transfers
in/out
£
-
-
-
-
Transfers
in/out
£
96,160
(96,160)
-
-		 Gains/
(Losses)
£
-
70,430
-
70,430
Gains/
(Losses)
£
-
17,360
-
17,360		 Balance at 31
December
2024
£
96,160
4,933,288
1,029,432
6,058,880
Balance at
31 December
2023
£
96,160
4,559,115
1,002,122
5,657,397

Page 82

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

22. Summary of funds (continued)

Purpose of Designated Funds

GLMCC Extension

This fund represents the funds that the charity has generated from its rental properties and allocated to be used partially fund the GLMCC extension project.

Purpose of Unrestricted Funds

General fund

This fund represents the free funds of the charity that are not designated for particular purposes.

General fund - Fixed Asset fund

This fund consists of unrestricted funds that have been set aside by the Trustees and represents funds spent by the charity on leasehold improvements and various furniture, fittings and equipment.

General fund - Investment property fund

This fund consist of unrestricted funds that have been set aside by the Trustees and represents funds spent by the charity on the investment properties acquired.

Purpose of Restricted Funds

Burma Appeal fund

This fund is to provide humanitarian aid in Burma

Refugees fund

This fund is to support the resettlement of Syrian refugees in the UK.

Fidiyah fund

This fund is to support the needy with funds received for the expiation of missed fasts

Foodbank fund

This fund is to support the GLM Foodbank

Iftar fund

This fund is to support the needy with iftar meals

Orphans Appeal fund

This fund is to provide humanitarian aid & sponsorship of orphans

Palestine Appeal fund

This fund is to provide humanitarian aid in Palestine

Qurbani fund

This fund is to provide the qurbani/sacrifice of an animal on the day of Eid-al-Adha in various countries

Page 83

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

22. Summary of funds (continued)

Syria Appeal fund

This fund is to provide humanitarian aid in Syria

Local Zakat fund

This fund is to provide funds to those eligible for Zakat in the UK

Zakat-ul-Fitr fund

This fund is to provide food to the needy on the day of Eid-al-Fitr via funds collected for zakat-al-fitr

Yemen fund

This fund is to provide humanitarian aid in Yemen

Zakat TFGLM fund

This fund is to provide funds to those eligible for Zakat internationally

Pakistan Water Appeal fund

This fund is to support water projects in Pakistan

Lebanon Appeal fund

This fund is to provide humanitarian aid in Lebanon

Afghanistan fund

This fund is to provide humanitarian aid in Aghanistan

Malnutrition Appeal fund

This fund is to support malnutrition projects

General

This fund is to provide humanitarian aid via any of our projects

Winter Aid fund

This fund is to provide humanitarian aid during winter

Food Parcels fund

This fund is to provide food parcels to the needy

Bangladesh Floods

This fund is to provide humanitarian aid in Bangladesh

Pakistan Appeal

This fund is to provide humanitarian aid in Pakistan

Turkey & Syria Earthquake Appeal

"This fund is to provide humanitarian aid in Turkey & Syria for the earthquake victims Syria."

Page 84

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

22. Summary of funds (continued)

Youth Impact Fund

This fund is to provide a large youth project

Cancer Support

This fund is to provide cancer support services

IR3 Year Welfare Grant

This grant is to support welfare services

IR3 Year Youth Grant

This grant is to support youth projects

IR3 Year Scout Grant

This grant is to support the 309 GLM Scouts

IR3 Year Elders Gran t

This grant is to support the Elders Lunch

Sudan Appeal

This fund is to provide humanitarian aid in Sudan

WMPCC Grant

This grant is to support youth projects

Welfare DV

This grant is to support the domestic violence support service

J Water Well

This fund is to provide water wells as an ongoing charity

Somalia Project

This fund is to provide humanitarian aid in Somalia

Morocco Earthquake

This fund is to provide humanitarian aid in Morocco

Libya Floods Appeal

This fund is to provide humanitarian aid in Libya

TFGLM - Somalia Gift of Sight

This fund is to provide cataract operations in Somalia

TFGLM - Gaza Iftar

This fund is to provide iftar meals in Gaza

Page 85

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

22. Summary of funds (continued)

TFGLM - SJ Olive Trees

This fund is to plant olive trees as an ongoing charity

Expansion Project

This fund is to support the GLMCC expansion project

23. Analysis of net assets between funds

Analysis of net assets between funds - current period

Tangible fixed assets
Fixed asset investments
Investment property
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior period
Tangible fixed assets
Fixed asset investments
Investment property
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2024
£
1,723,320
98,000
963,100
2,335,423
(90,395)
5,029,448
Unrestricted
funds
2023
£
1,835,135
198,000
892,670
1,778,222
(48,752)
4,655,275		 Restricted
funds
2024
£
-
-
-
1,029,432
-
1,029,432
Restricted
funds
2023
£
-
-
-
1,002,122
-
1,002,122		 Total
funds
2024
£
1,723,320
98,000
963,100
3,364,855
(90,395)
6,058,880
Total
funds
2023
£
1,835,135
198,000
892,670
2,780,344
(48,752)
5,657,397

Page 86

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements

For the year ended 31 December 2024

24. Reconciliation of net movement in funds to net cash flow from operating activities

Net income for the period (as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Investment management fees
Dividends, interests and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Proceeds from sale of investments
Net cash provided by operating activities
25.
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
26.
Analysis of changes in net debt
At 1 January
2024
£
Cash at bank and in hand
2,384,912
2,384,912		 Group
2024
£
331,053
162,401
2,000
(19,437)
(74,455)
41,643
98,000
541,205
Group
2024
£
2,894,968
2,894,968
Cash flows
£
510,056
510,056		 Group
2023
£
209,152
172,904
2,000
(7,840)
(86,513)
(56,734)
-
232,969
Group
2023
£
2,384,912
2,384,912
At 31
December
2024
£
2,894,968
2,894,968

Page 87

Docusign Envelope ID: 16DA05EF-8792-4CE2-B33B-72C28193D9C8

Green Lane Masjid and Community Centre

(A company limited by guarantee)

Notes to the financial statements For the year ended 31 December 2024

27. Pension commitments

The Charity operates a defined benefit contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independent administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £9,923 (2023: £8,841). Contributions totalling £Nil (2023: £348) were overpaid to the fund at the balance sheet date and are included in other debtors.

28. Related party transactions

Re-Enlighten

During the year ended 31 December 2024, GLMCC paid wages totalling £75,267 (2023: £77,036) on behalf of ReEnlighten.

As at 31 December 2024, Re-Enlighten owed GLMCC £20,869 (2022: £27,585).

29. Controlling party

There is no one ultimate controlling party of the Group.

Page 88