Charity registration number: 1133257
**OLDHAM CENTRAL MASJID & ISLAMIC CENTRE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
ATS Accountants Ltd
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Contents**
||**Page**|
|---|---|
|Reference and Administrative Details|1|
|Trustees' Report|2—3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Statement of Financial Position|6|
|Statement of Cash Flows|7|
|Notes to the Statement of Cash Flows|8|
|Notes to the Financial Statements|9—13|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|14—15|
**OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Reference and Administrative Details For The Year Ended 31 March 2025**
|**Trustees**|Mr Abdul Karim - Chairman|
|---|---|
||Mr Soil Miah - Vice Chairman|
||Mr Muzahid Khan - Vice Chairman|
||Mr Shopik Miah - Vice Chairman|
||Mr Habibur Rahman - Vice Chairman|
||Mr Abdul Hashim - Treasurer|
||Mr Aftab Miah - Secretary|
||Mr Sadikur Rahman - Assistant Secretary|
||Mr Moukthar Ali - Motoli|
||Mr Afaz Uddin - Assistant Motoli|
||Mr Abdul Malik|
||Mr Mohamed Adnan Aziz|
||Mr Anwarul Islam|
||Mr Shamru Miah|
||Mr Mohammed Abdus Sattar|
||Mr Badsha Miah|
||Mr Shah Alomgir Ahmed - 10/08/2025|
||Mr Fazlul Haque (appointed 10/08/2025)|
||Mr Azizur Rahman Rumel (appointed 10/08/2025)|
||Mr Ahad Miah (appointed 10/08/2025)|
|**Charity Number**|1133257|
|**Principal Address**|88 Featherstall Road North|
||Oldham|
||OL9 6BX|
|**Independent Examiner**|Shahed Alam BSc (Hons) FCPFA|
||F6.6 - F6.9 Globe House Globe Park|
||Moss Bridge Road|
||Rochdale|
||OL16 5EB|
|**Bankers**|Natwest Bank|
||Oldham Branch, 10 Yorkshire Street|
||Oldham|
||OL1 1QT|
Page 1
**OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Trustees' Report For The Year Ended 31 March 2025**
The trustees present their report and the financial statements for the year ended 31 March 2025.
## **Objectives and Activities**
## **Aims and Objectives**
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 2025 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 facilities for funeral prayers as well as Eid prayers. To provide Islamic education classes for children as well as Adult Islamic classes for both men and women. To have awareness raising sessions around health and community welfare issues.
## **Review of achievements and performance**
Over the course of the year it has been a challenging year having to deal with structural staffing issues as well as making organisational improvements for the long-term stability of the Charity. We had obtained planning permission to replace our temporary portacabin structure to a permanent 3 story brick-built building. However we had to re-apply for planning permission, following consultation with congregation members, to make the building bigger.
We continue to provide Quranic education for adults and children. We continue to accommodate school visits so that children from all backgrounds can learn about Islam and physically see what a Mosque looks like. Our Nikkah service continue to offer Islamic marriage provision for people who wish marry in accordance with sharia law. Our funeral service continue to offer a full range of services to families who have lost loved ones whether at home or in hospital.
Overall it has been a year where we are we are making improvements for the longer term. Making changes brings it own challenges but we need to make those changes as part of the continues improvement plan for this Charity.
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed; subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 2
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Trustees' Report (continued) For The Year Ended 31 March 2025**
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **RESERVES POLICY**
Upon advice from the financial advisors of the charity, the Trustees have implemented the following reserves policy for the cash reserves of **£890,959** held as at **31 March 2025** at the end of the financial year.
- **£75,000** has been ring fenced to cover 6 months of operational costs for the Charity, to include salaries, utilities,
- insurancesand other running costs of the Charity.
- **£650,000** is ring fenced for Capital Projects.
The remaining **£165,959** is General Reserves.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Abdul Karim Trustee 27/01/2026
Page 3
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Independent Examiner's Report to the Trustees of OLDHAM CENTRAL MASJID & ISLAMIC CENTRE For The Year Ended 31 March 2025**
I report to the trustees on my examination of the accounts of OLDHAM CENTRAL MASJID & ISLAMIC CENTRE (the Trust) for the year ended 31 March 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Chartered Institute of Public Finance and Accountancy, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
_**I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.**_
Shahed Alam BSc (Hons) FCPFA 27/01/2026 F6.6 - F6.9 Globe House Globe Park Moss Bridge Road Rochdale OL16 5EB
Page 4
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Statement of Financial Activities For The Year Ended 31 March 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**4**
Other trading activities
**5**
**EXPENDITURE ON:**
Charitable activities
**7**
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward as previously stated
Prior year adjustment
Total funds brought forward as restated
**TOTAL FUNDS CARRIED FORWARD**
**16**|**2025**
**Unrestricted**
**funds**
**£**
471,881
49,857|**2024**
**Unrestricted**
**funds**
**£**
451,473
41,314|
|---|---|---|
||521,738|492,787|
||(450,529)|(442,777)|
||71,209|50,010|
||71,209
3,860,751
(1,148,016)
2,712,735|50,010
3,810,741
-
3,810,741|
||2,783,944|3,860,751|
The notes on pages 8 to 13 form part of these financial statements.
Page 5
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Statement of Financial Position As At 31 March 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**13**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**14**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**Creditors: Amounts Falling Due After More Than One Year**
**15**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**16**|**2025**
**Unrestricted**
**funds**
**£**
2,100,956|**2024**
**Total**
**funds**
**£**
3,259,751|
|---|---|---|
||2,100,956
890,959|3,259,751
809,315|
||890,959
(1,673)|809,315
(2,017)|
||889,286|807,298|
||2,990,242|4,067,049|
||(206,298)|(206,298)|
||2,783,944|3,860,751|
||2,783,944|3,860,751|
||2,783,944|3,860,751|
The financial statements were approved by the board of trustees on 27 January 2026 and were signed on its behalf by:
Mr Abdul Karim Trustee
The notes on pages 8 to 13 form part of these financial statements.
Page 6
**OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Statement of Cash Flows For The Year Ended 31 March 2025**
|**Notes**
**Cash flows from operating activities**
Net cash generated from operations
**1**
Net cash generated from operating activities
**Cash flows from investing activities**
Purchase of tangible assets
Proceeds from disposal of tangible assets
Net cash used in investing activities
Increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
**2**
Cash and cash equivalents at end of year
**2**|**2025**
**£**
81,644
81,644
-
-
-
81,644
809,315
890,959|**2024**
**£**
64,511|
|---|---|---|
|||64,511|
|||(29,852)
1,705|
|||(28,147)|
||||
|||36,364
772,951|
|||809,315|
Page 7
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Notes to the Statement of Cash Flows For The Year Ended 31 March 2025**
## 1. **Reconciliation of income to cash generated from operations**
|.
**Reconciliation of income to cash generated from operations**|||
|---|---|---|
|Net income
_Adjustments for:_
Depreciation of tangible assets
Loss on disposal of tangible assets
_Movements in working capital:_
(Decrease)/increase in trade and other creditors
Net cash generated from operations|**2025**
**£**
71,209
10,640
139
(344)
81,644|**2024**
**£**
50,010
13,885
-
616|
|||64,511|
2. **Cash and cash equivalents**
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
|**2025**
**£**
Cash at bank and in hand
890,959
.
**Analysis of changes in net funds**
**As at 1 April**
**2024**
**Cash flows**
**£**
**£**
Cash at bank and in hand
809,315
81,644|**2024**
**£**
809,315|
|---|---|
||**As at 31**
**March 2025**
**£**
890,959|
## 3. **Analysis of changes in net funds**
**Bank **147:** The balance at 31 March 2025 was £707,052.62 (2024: £745,518.00).
- **Bank **771:** The balance at 31 March 2025 was £47,915.84 (2024: £6,411.00). **Bank **870:** The balance at 31 March 2025 was £82,032.52 (2024: £41,576.00). **Bank **892:** The balance at 31 March 2025 was £48,081.79 (2024: £6,692.00).
- **Petty Cash:** The balance at 31 March 2025 was £5,874.82 (2024: £9,118.00).
Page 8
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Notes to the Financial Statements For The Year Ended 31 March 2025**
## 1. **General Information**
OLDHAM CENTRAL MASJID & ISLAMIC CENTRE is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1133257. The principal address is 88 Featherstall Road North, Oldham, OL9 6BX.
## 2. **Statement of Compliance**
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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
## 3. **Accounting Policies**
## 3.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared under the historical cost convention.
The charity is a Public Benefit Entity as defined by FRS 102.
## 3.2. **Incoming Resources**
Income comprises the value of Donations and Gifts, sponsors, Tax refunds as well as Interest on Bank Account and VAT where appropriate
## 3.3. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0% Reducing Balance Motor Vehicles 20% Reducing Balance Fixtures & Fittings 15% Reducing Balance
## 3.4. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 4. **Income from Donations and Legacies**
|Donations and gifts:
Donations and gifts
Akth
Jummah
Masjid Boxes
Funeral Service- Donations
Member subscriptions and sponsorships|**2025**
**Unrestricted**
**funds**
**£**
81,354
7,370
110,708
19,000
241,783
11,666|**2024**
**Unrestricted**
**funds**
**£**
119,510
8,020
112,419
15,771
185,856
9,897|
|---|---|---|
||471,881|451,473|
Page 9
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
## 5. **Income from Other Trading Activities**
|.
**Income from Other Trading Activities**|||
|---|---|---|
|Income from other trading activities
Membership subscriptions
Moktob Classes and Other Classes Fees|**2025**
**Unrestricted**
**funds**
**£**
2,210
945
46,702|**2024**
**Unrestricted**
**funds**
**£**
1,813
3,570
35,931|
||49,857|41,314|
## 6. **Net Income/(Expenditure)**
The net income is stated after charging/(crediting):
|he net income is stated after charging/(crediting):|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Depreciation of tangible fixed assets - owned|10,640|13,885|
|Gain/Loss on disposal of tangible fixed assets|139|-|
## 7. **Analysis of Expenditure**
|General Administration
Staff Cost
Community Services
Governance Cost
Premises Expenses
General Administration
Staff Cost
Community Services
Governance Cost
Premises Expenses|**Activities**
**undertaken**
**directly**
**£**
2,000
58,133
-
-
-|**Support**
**costs**
(see note 8)
**£**
57,339
48,072
235,278
2,041
47,666|**2025**
**Total**
**£**
59,339
106,205
235,278
2,041
47,666|
|---|---|---|---|
||60,133|390,396|450,529|
||**Activities**
**undertaken**
**directly**
**£**
645
39,543
-
-
-|**Support**
**costs**
(see note 8)
**£**
59,497
48,933
240,717
2,212
51,230|**2024**
**Total**
**£**
60,142
88,476
240,717
2,212
51,230|
||40,188|402,589|442,777|
Page 10
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
## 8. **Support Costs**
|Employee costs
Premises expenses
General administration
Depreciation|**General**
**Administration**
**£**
-
14,670
31,890
10,779|**Staff Cost**
**£**
46,694
-
1,378
-|**Community**
**Services**
**£**
-
-
235,278
-|**Governance**
**Cost**
**£**
-
-
2,041
-|**Premises**
**Expenses**
**£**
-
47,666
-
-|**2025**
**Total**
**£**
46,694
62,336
270,587
10,779|
|---|---|---|---|---|---|---|
||57,339|48,072|235,278|2,041|47,666|390,396|
|**General**
**Administration**
**Staff Cost**
**£**
**£**
Employee costs
-
41,438
Premises expenses
14,151
-
General administration
31,461
7,495
Depreciation
13,885
-
59,497
48,933
9.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
10.
**Staff Costs**
Staff costs were as follows:
Wages and salaries|**General**
**Administration**
**£**
-
14,151
31,461
13,885|**Staff Cost**
**£**
41,438
-
7,495
-|**Community**
**Services**
**£**
-
-
240,717
-|**Governance**
**Cost**
**£**
-
-
2,212
-|**Governance**
**Cost**
**£**
-
-
2,212
-|**Premises**
**Expenses**
**£**
-
51,230
-
-|**2024**
**Total**
**£**
41,438
65,381
281,885
13,885|
|---|---|---|---|---|---|---|---|
||59,497|48,933|240,717|2,212||51,230|402,589|
|||||||**2025**
**£**
280
**2025**
**£**
46,694|**2024**
**£**
280|
||||||||**2024**
**£**
41,438|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
## 11. **Average Number of Employees**
Average number of employees during the year was: 2 (2024: 2)
## 12. **Prior Period Adjustment**
## **Revaluation Reserve:**
In prior accounting periods, the charity recognised a revaluation surplus in respect of its mosque building. During the current year, the trustees reviewed this treatment and concluded that the revaluation was not appropriate under Charities SORP (FRS 102).
The mosque building is used exclusively for charitable purposes in furtherance of the charity’s objects and is not held for investment or commercial use. The trustees consider that there is no active market for the property and that any valuation would be highly subjective and not reliably measurable. As such, holding the property at cost less impairment provides a more reliable and relevant measure of value.
Accordingly, the prior revaluation surplus of £1,148,016.16 has been fully reversed. This adjustment has reduced the carrying value of tangible fixed assets with a corresponding reduction in reserves. The adjustment has no impact on the charity’s cash flows, income, or its ability to continue its charitable activities.
Page 11
**OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
## 13. **Tangible Assets**
|**Cost or Valuation**
As at 1 April 2024
Disposals
Revaluation
As at 31 March 2025
**Depreciation**
As at 1 April 2024
Provided during the period
Disposals
As at 31 March 2025
**Net Book Value**
As at 31 March 2025
As at 1 April 2024|**Land &**
**Property**
**Freehold**
**£**
3,192,064
-
(1,148,016)|**Motor**
**Vehicles**
**£**
20,795
(6,795)
-|**Fixtures &**
**Fittings**
**£**
129,570
-
-|**Total**
**£**
3,342,429
(6,795)
(1,148,016)|
|---|---|---|---|---|
||2,044,048|14,000|129,570|2,187,618|
||-
-
-|9,111
2,240
(6,656)|73,567
8,400
-|82,678
10,640
(6,656)|
||-|4,695|81,967|86,662|
||2,044,048|9,305|47,603|2,100,956|
||3,192,064|11,684|56,003|3,259,751|
In prior accounting periods, the charity recognised a revaluation surplus in respect of its mosque building. During the current year, the trustees reviewed this treatment and concluded that the revaluation was not appropriate under Charities SORP (FRS 102).
The mosque building is used exclusively for charitable purposes in furtherance of the charity’s objects and is not held for investment or commercial use. The trustees consider that there is no active market for the property and that any valuation would be highly subjective and not reliably measurable. As such, holding the property at cost less impairment provides a more reliable and relevant measure of value.
Accordingly, the prior revaluation surplus of **£1,148,016.16** has been fully reversed. This adjustment has reduced the carrying value of tangible fixed assets with a corresponding reduction in reserves. The adjustment has no impact on the charity’s cash flows, income, or its ability to continue its charitable activities.
Cost or valuation as at 31 March 2025 represented by:
|At cost|**Land &**
**Property**
**Freehold**
**£**
2,044,048|**Motor**
**Vehicles**
**£**
14,000|**Fixtures &**
**Fittings**
**£**
129,570|**Total**
**£**
2,187,618|
|---|---|---|---|---|
||2,044,048|14,000|129,570|2,187,618|
## 14. **Creditors: Amounts Falling Due Within One Year**
|Other creditors
Taxation and social security
Accruals and deferred income|**2025**
**£**
(868)
500
2,041
1,673|**2024**
**£**
-
-
2,017|
|---|---|---|
|||2,017|
Page 12
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
## 15. **Creditors: Amounts Falling Due After More Than One Year**
|Other creditors
16.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 April**
**2024**
**£**
3,860,751|**Prior year**
**adjustment**
**£**
(1,148,016)|**Income**
**£**
521,738||**2025**
**£**
206,298
**Expenditure**
**£**
(450,529)|**2024**
**£**
206,298|
|---|---|---|---|---|---|---|
|||||||**As at 31**
**March 2025**
**£**
2,783,944|
||3,860,751|(1,148,016)|521,738||(450,529)|2,783,944|
|||**As at 1 April**
**2023**
**£**
3,810,741|**Income**
**£**
492,787||**Expenditure**
**£**
(442,777)|**As at 31**
**March 2024**
**£**
3,860,751|
|||3,810,741|492,787||(442,777)|3,860,751|
## 17. **Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
## 18. **Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure.
## 20. **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.
Page 13
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Detailed Statement of Financial Activities For The Year Ended 31 March 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
Akth
Jummah
Masjid Boxes
Funeral Service- Donations
Radio
Shop & House Boxes
**Other trading activities**
Income from other trading activities
Membership fees and subscriptions
Moktob Classes and Other Classes Fees
**EXPENDITURE ON:**
**Charitable Activities:**
**General Administration**
Vehicle running costs
Repairs and maintenance
Vehicle insurance costs
App & Website Expenses
Materials for Masjid
Telecommunications
Legal fees
Bank charges
Sundry expenses
Depreciation of motor vehicles
Depreciation of fixtures and fittings
Loss on disposal of tangible fixed assets
**Staff Cost**
Subcontractor costs
Wages and salaries
Pensions
Tax and PAYE
**Community Services**
Cemetery Fees
Funeral Service
Charitable donations|**2025**
**Total**
**funds**
**£**
81,354
7,370
110,708
19,000
241,783
5,715
5,951|**2024**
**Total**
**funds**
**£**
119,510
8,020
112,419
15,771
185,856
4,665
5,232
451,473
1,813
3,570
35,931
41,314
492,787
(645)
(14,151)
(2,179)
(2,876)
(25,716)
(868)
7,615
(2,286)
(5,151)
(2,921)
(10,964)
-
(60,142)
(39,543)
(41,438)
(3,143)
(4,352)
(88,476)
(206,469)
(338)
(33,910)
(240,717)
...CONTINUED|
|---|---|---|
||471,881
2,210
945
46,702||
||49,857||
||521,738
(2,000)
(14,670)
(3,930)
(877)
(23,445)
(713)
-
(2,656)
(269)
(2,240)
(8,400)
(139)||
||(59,339)
(58,133)
(46,694)
(1,378)
-||
||(106,205)
(217,057)
(8,017)
(10,204)||
||(235,278)||
Page 14
## **OLDHAM CENTRAL MASJID & ISLAMIC CENTRE Detailed Statement of Financial Activities (continued) For The Year Ended 31 March 2025**
## **Governance Cost**
|**Governance Cost**|||
|---|---|---|
|Independent examiner's fees
Accountancy fees
**Premises Expenses**
Rates
Light and heat
Cleaning
Premises insurance
**NET INCOME**|(280)
(1,761)|(280)
(1,932)|
||(2,041)
(4,494)
(27,229)
(8,001)
(7,942)|(2,212)
(3,776)
(33,233)
(6,406)
(7,815)|
||(47,666)|(51,230)|
||(450,529)|(442,777)|
||71,209|50,010|
Page 15