## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE** ## **REPORTS** ## **AND** ## **FINANCIAL STATEMENTS** ## **ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** **ATS Accountants Ltd** 8 Rochdale Road Oldham OL2 6QJ ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE** ## **ACCOUNTS FOR THE YE** _**A**_ **R ENDED 31 MARCH 2023** ## **CONTENTS** ||**PAGE**| |---|---| |GENERAL|1| |REPORT OF THE OFFICERS|3| |REPORT OF THE ACCOUNTANTS|5| |REPORT OF THE INDEPENDENT EXAMINER|6| |BALANCE SHEET|7| |INCOME AND EXPENDITURE ACCOUNT|8| |SOURCE AND APPLICATION OF FUNDS|9| |NOTES FORMING PARTS OF THE ACCOUNTS|10 – 14| ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** ## **GENERAL** ## **Registered Charity Number 1133257** ## **ADDRESS** 88 Featherstall Road North Oldham OL9 6BX ## **Committee from 23 January 2023** ## **HONORARY Officers** Mr. Muhammad Abdul Karim Chairman Mr. Muhammad Habibur Rahman Vice Chairman Mr. Mohammed Nowab Ali Vice Chairman Mr. Mohammed Shopik Maih Vice Chairman Mr. Soyl Miah Vice Chairman Mr. Muzahid Khan Secretary Mr. Aftab Miah Kahar Assistant Secretary Mr. Mohammed Abdul Hashim Treasurer Mr. Aftab Miah Assistant Treasurer Mr. Mohammed Moukhtar Ali Motolli Mr. MD Afaz Uddin Assistant Mottolli ## **EXECUTIVE COMMITTEE MEMBERS** Mr. Anwarul Islam Mr. Abdul Malik Ahmed Mr. Mohammed Adnan Aziz Mr. Shamru Miah Mr. Badsha Miah Mr. Saddikur Rahman Mr Mohammed Abdus Satter Mr Abdul Kadir ## **CUSTODIAN TRUSTEES** Mr. Syed Suruk Azhar Miah Mr. Abdus Sobhan Mr. Mohammed Mahmod Miah ## **ACCOUNTANT/ INDEPENDENT EXAMINER** ATS Accountants Ltd 8 Rochdale Road Oldham OL2 6QJ ## **BANKERS** Natwest Bank Oldham Branch 10 Yorkshire Street Oldham OL1 1QT **1** # **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** ## **GENERAL** ## **Registered Charity Number 1133257** ## **ADDRESS** 88 Featherstall Road North Oldham OL9 6BX ## **Committee up to 22 January 2023** ## **HONORARY Officers** Mr. Muhammad Abdul Karim Mr. Mohammed Abdul Hashim Mr. Aftab Miah Secretary Treasurer Assistant Treasurer ## **EXECUTIVE COMMITTEE MEMBERS** Mr. Mohammad Habibur Rahman Mr. Mohammed Mahmod Miah Mr. Muzahid Khan Mr. Mohammed Nowab Ali Mr. Mohammed Shopik Maih Mr. Abdul Malik Ahmed ## **CO-OPTED MEMBERS** Mr. Aftab Miah Mr. Anwarul Islam Mr. Mohammed Adnan Aziz Mr. Shamru Miah Mr. MD Afaz Uddin Mr. Soyl Miah ## **CUSTODIAN TRUSTEES** Mr. Mohammed Moukhtar Ali Mr. Syed Suruk Azhar Miah Mr. Ustar Ali Khan (Oct 22) ## **ACCOUNTANT/ INDEPENDENT EXAMINER** ATS Accountants Ltd 8 Rochdale Road Oldham OL2 6QJ ## **BANKERS** Natwest Bank Oldham Branch 10 Yorkshire Street Oldham OL1 1QT **2** ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE** ## **REPORT OF THE OFFICERS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** The Honorary Officers present their report on the affairs of the Oldham Central Masjid & Islamic Centre, together with The Officers have, as required by the Charity Act prepared financial statements for the year ended 31 March 2023 which The Charity has been keeping proper accounting records which disclose with reasonable accuracy at any time the financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the 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 2015). ## **1. PRINICIPAL ACTIVITIES** The principal activity of the Charity is to provide religious facilities for the followers of the Islamic faith, to establish, manage and maintain the Central Masjid in accordance with Islamic principles and values and to offer provision for Islamic teachings and wider community facilities where necessary and appropriate. The Charity aims to provide public prayer facilities 5 times a day 365 days a year. To provide to complete funeral service, Nikkah service and Islamic education facilities for children as well as adult for both men and women. In addition hold e awareness raising sessions around health and community welfare issues. ## **Review of achievements and performance** Over the course of the year the we have focused on making organisational improvements for the long-term stability of the Charity. We have resubmitted for planning permission to replace our temporary portacabin structure to a permanent 3 story brick-built building. We have also started to review our governance structure and documentations with a view to making improvements as necessary. Our core provision of being a place of daily worship continues to grow and has been expanding on a continuous basis. We continue to provide Quranic education for adults and children with a wider choice of courses. We continue to accommodate school visits so that children from all backgrounds can learn about Islam and physically see what a Mosque looks like. We are contentiously working with the local hospital, the CCG and the Coroner’s office to have bodies of deceased Muslims released quickly so that families can bury people without delay. Overall it has been a year where we are building on our previous success and laying the foundation for better provision and facility for the future. **3** ## **2. FINANCIAL REVIEW** The charity has not created a specific reserve. However, upon advice from the financial advisors of the charity, the Trustees will consider the creation of specific reserves, and a reserves policy, if deemed necessary by the Trustees. ## **3. ASSETS** Information relating to details of assets is given in Note 2 to the accounts. ## **4. ACCOUNTANTS** The Officers will place a resolution before the annual general meeting to continue the appointment of ATS Accountants Ltd as accountants of the Charity, By order of the board **----- Start of picture text -----**
……………...................................................
Muhammad Abdul Karim (Chairman)
**----- End of picture text -----**
**Date: 14 January 2024** **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YE** _**A**_ **R ENDED 31 MARCH 2023** **4** ## **Accountant's Report to the Unaudited Financial Statements to the Officers of OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE** As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2023 set out on pages 6 to 13 and you consider that the charity is exempt from an audit. In accordance with your instructions, we have compiled these unaudited financial statements, in order to assist you to fulfil your statutory responsibilities, from the accounting records and information supplied to us. ## **ATS Accountants** 8 Rochdale Road Oldham OL2 6QJ **5** ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE** ## **Independent examiner’s report to the trustees** I report to the trustees on my examination of the accounts of the above charity for the year ended 31 March 2023. ## **Respective responsibilities of trustees and examiner** As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Basis of independent examiner's 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 seeking 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 accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Chartered Institute of Public Finance and Accountancy (CIPFA). I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. Shahedul Alam BSc (Hons) CPFA **On behalf of ATS Accountants Ltd** **6** ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE** ## **ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 BALANCE SHEET AS AT 31 MARCH 2023** |**Fixed assets**
**Notes**
Tangible assets
**2**
**Current assets**
Debtors and Prepayments
**3**
Cash at Bank & in Hand
**4**
**Net current assets**
Creditors: Amounts falling
due within one year
**5**
Interest Free Loan
**10**
Other Creditors
**Net Assets**
**Funds**
**Unrestricted Funds**
Balance brought forward
Prior Year Adjustment
Surplus for the year
Revaluation Reserve
**_Balance Carried Forward_**|**£**
-
772,951|**2023**
**£**
3,245,488
**772,951**
(206,298)
(1,401)
**3,810,740**
2,513,518
-
149,205
1,148,016
**3,810,740**|**£**
-
654,305|**2022**
**£**
3,237,356
**654,305**
(224,313)
(5,814)| |---|---|---|---|---| |||||| |||||**3,661,535**| |||||2,401,244
-
112,275
1,148,016
**3,661,535**| The financial statements were approved by the board of officers and signed on behalf of the officers by: .................................................... **Muhammad Abdul Karim (Chairman)** ## **Date: 14 January 2024** The accompanying notes form an integral part of these accounts. **7** ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 INCOME AND EXPENDITURE ACCOUNT** |**Notes**
**Income**
**7**
Donations and Gifts
Funeral Services
Other Income
Grant Income
**Less: Cost of sales**
**12**
**Less: Admin Expenses**
**9**
**Surplus on Ordinary**
**Activities for the year**
**Surplus Brought Forward**
**Prior Year Adjustment**
**Surplus Carried Forward**|**£**
13,394
366,789|**2023**
**£**
293,532
162,647
52,702
20,506
529,388
(380,183)
**149,205**
2,524,205
-
**2,673,410**|**£**
-
374,101|**2022**
**£**
219,321
222,372
44,683
-| |---|---|---|---|---| |||||486,376
(374,101)| |||||| |||||**112,275**
2,411,930
-| |||||**2,524,205**| The charity has no recognised gains or losses other than those shown in the Income and Expenditure Account for the above The accompanying notes form an integral part of these accounts. **8** ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** ## **RECONCILIATION AND ANALYSIS OF MOVEMENTS ON THE FUNDS** |Unrestricted Funds
Income (Donations,
Gifts and Others)
Interest Free Loans
Other Loans
Opening Value of
Funds
**Funds Available**
**for Use**
**Funds Used:**
Cost of sales
Admin Expenditure
Capital Expenditure
L&B
Capital Expenditure
F&F
Other Creditors
**Karz Hasna**
Loan Increase
Loan Repayments
Adjustments,
previous year
**Closing Value of**
**Funds**
Balance at Bank
Account 1
Balance at Bank
Account 2
Cash in Hand
**Funds in Hand**|**2023**
**Unrestricted and Restricted Funds**
**2022**
**Unrestricted and Restricted Funds**
**General**
**£**
**Designated**
**£**
**Total**
**£**
**General**
**£**
**Designated**
**£**
**Total**
**£**
529,388
529,388
486,376
486,376
-
-
-
-
-
-
-
-
-
-
-
-|**2023**
**Unrestricted and Restricted Funds**
**2022**
**Unrestricted and Restricted Funds**
**General**
**£**
**Designated**
**£**
**Total**
**£**
**General**
**£**
**Designated**
**£**
**Total**
**£**
529,388
529,388
486,376
486,376
-
-
-
-
-
-
-
-
-
-
-
-|**2023**
**Unrestricted and Restricted Funds**
**2022**
**Unrestricted and Restricted Funds**
**General**
**£**
**Designated**
**£**
**Total**
**£**
**General**
**£**
**Designated**
**£**
**Total**
**£**
529,388
529,388
486,376
486,376
-
-
-
-
-
-
-
-
-
-
-
-|**2023**
**Unrestricted and Restricted Funds**
**2022**
**Unrestricted and Restricted Funds**
**General**
**£**
**Designated**
**£**
**Total**
**£**
**General**
**£**
**Designated**
**£**
**Total**
**£**
529,388
529,388
486,376
486,376
-
-
-
-
-
-
-
-
-
-
-
-|**2023**
**Unrestricted and Restricted Funds**
**2022**
**Unrestricted and Restricted Funds**
**General**
**£**
**Designated**
**£**
**Total**
**£**
**General**
**£**
**Designated**
**£**
**Total**
**£**
529,388
529,388
486,376
486,376
-
-
-
-
-
-
-
-
-
-
-
-|**2023**
**Unrestricted and Restricted Funds**
**2022**
**Unrestricted and Restricted Funds**
**General**
**£**
**Designated**
**£**
**Total**
**£**
**General**
**£**
**Designated**
**£**
**Total**
**£**
529,388
529,388
486,376
486,376
-
-
-
-
-
-
-
-
-
-
-
-|**2023**
**Unrestricted and Restricted Funds**
**2022**
**Unrestricted and Restricted Funds**
**General**
**£**
**Designated**
**£**
**Total**
**£**
**General**
**£**
**Designated**
**£**
**Total**
**£**
529,388
529,388
486,376
486,376
-
-
-
-
-
-
-
-
-
-
-
-|**2023**
**Unrestricted and Restricted Funds**
**2022**
**Unrestricted and Restricted Funds**
**General**
**£**
**Designated**
**£**
**Total**
**£**
**General**
**£**
**Designated**
**£**
**Total**
**£**
529,388
529,388
486,376
486,376
-
-
-
-
-
-
-
-
-
-
-
-| |---|---|---|---|---|---|---|---|---| ||**529,388**
654,305|**-**
-||**529,388**
654,305|**486,376**
570,131|**-**
-||**486,376**
570,131| ||**1,183,693**
(13,394)
(356,264)*
(7,663)
(10,996)
(4,410)
420
(18,435)
-|-
-
-
-
-
-
-
-||**1,183,693**
-
(356,264)*
(7,663)
(10,996)
(4,410)
420
(18,435)
-|**1,056,507**
-
(363,609)*
(38,357)
(580)
3,705
5,140
(8,500)
-|-
-
-
-
-
-
-
-||**1,056,507**
-
(363,609)*
(38,357)
(580)
3,705
5,140
(8,500)
-| ||**772,951**|**-**||**772,951**|**654,305**|**-**||**654,305**| |||||23,792
730,631
18,528
**772,951**||||11,853
636,606
5,846| |||||||||**654,305**| * Depreciation costs have been removed from Admin Expenditure to reconcile movement of cash and bank funds. **9** ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE** ## **ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023** ## **NOTES TO THE ACCOUNTS** ## **1. STATEMENT OF ACCOUNTING POLICIES** The principal accounting policies of the Charity are set out below: a) The Accounts are prepared under historical cost convention. ## **b) Tangible fixed assets** Tangible Fixed Assets are stated at cost, and depreciated over their expected lives or anticipated length of use by the Charity in order to write off the cost less estimated residual value. In the opinion of the charity officers, current value is more than its cost. Therefore no depreciation is provided. Land & Building 0% Straight Line Fixtures and fittings 15% Reducing Balance Motor vehicles 20% Reducing Balance ## **c) Income** Income comprises the value of Donations and Gifts, sponsors, Tax refunds as well as Interest on Bank Account and VAT where appropriate. ## **d) Expenditure** The expenses are inclusive of VAT where appropriate. ## **2. TANGIBLE FIXED ASSETS** |Cost/ Revaluation
at 01 April 2022
Revaluation
Additions (Works
in progress)
At 31 March 2023
**Depreciation**
At 01 April 2022
Charges for the
Year
At March 2023
**Net Book Value**
At 31 March 2023|**Land &**
**Building**
**Fixtures &**
**Fittings**
**Motor Vehicles**
**Total**
3,179,135
107,988
8,500
3,295,623
-
-
-
-
7,663
10,996
-
18,659| |---|---| ||3,186,798
118,984
8,500
3,314,282| ||-
52,654
5,613
58,267
-
9,949
577
10,526| ||-
62,603
6,190
68,793| ||**3,186,798**
**56,380**
**2,310**
**3,245,488**
**3,179,135**
**55,334**
**2,887**
**3,237,356**| |At 31 March 2022|| **10** ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE** ## **ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS** ## **3. DEBTORS** |Amounts falling due within one period:
Amounts falling due after more than one period:
**Total**|**2023**
**2022**
**£**
**£**
-
-
-
-
-
-| |---|---| ## **4. CASH IN HAND AND AT BANK** |Cash at Bank 1
Cash at Bank 1
Cash in Hand|**2023**
**£**
23,792
730,631
18,528
**772,951**|**2022**
**£**
11,853
636,606
5,846
**654,305**| |---|---|---| ## **5. CREDITORS** |**Amounts falling due within one year:**
Interest Free Loans
**Other Creditors:**
PAYE
Accruals
Other creditors
Deferred Income|**2023**
**£**
206,298
-
981
420
-
**207,699**|**2022**
**£**
224,313
-
818
-
4,996
**230,127**| |---|---|---| **11** ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE** ## **ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS** ## **6. PROVISION FOR LIABILITIES** |Amounts falling due within one period:
**7. INCOME**
**Donations & Gifts**
Akth
Donations
Jummah
Masjid Boxes
Radio
Shop and House Boxes
**Funeral Services**
**Other Income**
Moktob Classes & Other Class Fees
Other Operating Income
**Grant Income**
Action Together
Worker’s Education
**Total Income**
**8. FUND RAISING EXPENSES**
**2023**
**£**
Live TV Appeal Charges
-
Travelling & Substance
-
Money Boxes
-|Amounts falling due within one period:
**7. INCOME**
**Donations & Gifts**
Akth
Donations
Jummah
Masjid Boxes
Radio
Shop and House Boxes
**Funeral Services**
**Other Income**
Moktob Classes & Other Class Fees
Other Operating Income
**Grant Income**
Action Together
Worker’s Education
**Total Income**
**8. FUND RAISING EXPENSES**
**2023**
**£**
Live TV Appeal Charges
-
Travelling & Substance
-
Money Boxes
-|**This year**
**Last year**
**£**
**£**
Nil
Nil
-
-
**2023**
**2022**
**£**
**£**
7,610
7,930
138,655
72,227
114,658
111,441
16,412
12,570
7,860
4920
8,337
10233
162,647
222,372
34,992
26,643
17,710
18,040
1,000
-
19,506
-
**529,388**
**486,376**
**2023**
**£**
**2022**
**£**
**2022**
**£**
-
-
-
-
-
-
-
--
-
-
-|**This year**
**Last year**
**£**
**£**
Nil
Nil
-
-
**2023**
**2022**
**£**
**£**
7,610
7,930
138,655
72,227
114,658
111,441
16,412
12,570
7,860
4920
8,337
10233
162,647
222,372
34,992
26,643
17,710
18,040
1,000
-
19,506
-
**529,388**
**486,376**
**2023**
**£**
**2022**
**£**
**2022**
**£**
-
-
-
-
-
-
-
--
-
-
-|**This year**
**Last year**
**£**
**£**
Nil
Nil
-
-
**2023**
**2022**
**£**
**£**
7,610
7,930
138,655
72,227
114,658
111,441
16,412
12,570
7,860
4920
8,337
10233
162,647
222,372
34,992
26,643
17,710
18,040
1,000
-
19,506
-
**529,388**
**486,376**
**2023**
**£**
**2022**
**£**
**2022**
**£**
-
-
-
-
-
-
-
--
-
-
-|**This year**
**Last year**
**£**
**£**
Nil
Nil
-
-
**2023**
**2022**
**£**
**£**
7,610
7,930
138,655
72,227
114,658
111,441
16,412
12,570
7,860
4920
8,337
10233
162,647
222,372
34,992
26,643
17,710
18,040
1,000
-
19,506
-
**529,388**
**486,376**
**2023**
**£**
**2022**
**£**
**2022**
**£**
-
-
-
-
-
-
-
--
-
-
-| |---|---|---|---|---|---| ||||-||| |||||**2022**
**£**
-
-
--|| ||||||-| **12** ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE** ## **ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS** |**9. ADMINISTRATIVE EXPENSES**
Accountancy Fees
App & Website Expenses
Bank Charges
Cemetery Fees
Charitable Donations
Cleaning
Equipment expensed
Funeral Service
Insurance
Just Giving
Legal & Professional Fees
Light and Heat
Materials for Masjid
Motor Expenses
Pensions
Repairs and Maintenance
Stationery and Printing
Sundry
Tax and PAYE
Telephone
Wages and Salaries
Water
WEA Expense
**Depreciation:**
F&F
Motor Vehicles|**2023**
1,401
1,588
2161
186,938
14,057
1,018
689
2,749
9,649
216
16,693
16,473
4,353
-
1745
4,492
3,612
592
2,982
321
74,460
1,849
8,226
9,949
577
**366,789**|**2022**
2,992
400
114
218,099
4,600
899
-
19,403
-
216
-
17,421
6,413
275
-
25,034
-
-
4,466
356
61,491
1,429
9,765
727
**374,101**| |---|---|---| **13** ## **OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE** ## **ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2023 NOTES TO THE ACCOUNTS** |**10. INTEREST FREE LOANS/**||**£**||**£**| |---|---|---|---|---| |**KARZ HASANA**||||| |Balance b/fwd|224,313||227,673|| |Interest Free Loans Increase||420|5,140|| |Less Repaid|(18,435)||(8,500)|| ||**206,298**||**224,313**|| |**11. CAPITAL EXPENDITURE**||||| |||**2023**||**2022**| |||**£**||**£**| |Miscellaneous||-||-| |Motor Vehicles|additions|-|additions|
-| |Land & Buildings|additions|7,663|additions|
38,357| |Fixtures & Fittings|additions|10,996|additions|
580| |||**18,659**||**38,937**| |**12. Cost sales :**||||| |||**2023**||**2022**| |||**£**||**£**| |Direct Labour||2472||-| |Purchase||10922||-| |||**13,394**||**-**| **14**