2024-03-31-accounts

WERNETH JAMIA MASJID ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 Rcgi$tered Charlty No; 1137058 Whltegate & Co Accouniants Chartered Certified Accountants & T.ax Adviseri 104 Broiighton Lane Salford Manchester M7 IUF

'ERNETH JAMIA MASJID TABLE OF coTrrrENTS Page -I'ruNILL % 4111d IlrofL>4i()nAI .-Idi'iiof4 Tru>lL'L'S IIL'P()rt S12tL'inLnl i)f '1 rusleL's ri'NPI)iisibliric' for IhL' 1CCOUTiI IndcpLndLllI klci'ieu. StlteiiiL"I)l Ljf financi41111 Cfil'llics BaliincL %hLLt 9.14 I vtL5 t() tl)¢ accouiII

WEi.RNETH JAMIA MASJID Page I I'RUSTEES AND PROFESSIONAL ADVISORS TRL'STEES: lohAtIllllL'II KIIii) luqlimiiiid I'arin3n lalik .Ib,liil Il£111112n j4qr ..Iliiiicd MAIN OFFICE: I l (> Iliinc"lic 4tLr R¢)Id ernL'rl) L)Idhaiii CHARITY NUMBER: 11.1711)11 ACCOUNTANTS: 'hir¢gi¢o & (.() .,Iccouiii%nts (-hAr¥¢t¢'d (-Lrlitli(l .Icci)unrants & .1 ￿7¥ .Idi'i41'r. 11)4 Bri)u¥hii)ti IAnL' 5alf()rd 17 IL'I..

WERNETH JAMIA MASJID TRUSTEES REPORT FOR THE YEAR ENDED 31 MAR 2024 P￿e 2 'I'lic I'ntSl£rs pr¢sctir ¥heir repori and fin3nciJl Siiiem¢nis Ut Ilit ili'sfiT!' li>r Ihc I'CAr Ln(kd 31 NLV ?0?4_ TliL' FinAI)LIAI $lJlrnietiis htsN'e b¢en pt¢pared in acii)rdtsiicr ikitli ili¢ d¢iiiiMiriiig pLIlicLeS Str out in n£ire I ro Il)e acL(iunri i()mpl!- uith rhe charit) s twst d¢¢LI, ThL. LhAtiiiLs .lil ?01 l And .lic(Trunting And Reporunx l)i- (-IiilfkllCS- .%tAILni£lli t)f Rrcomm¢nd¢d PrAtiiie Jpplii.IlilL' 111 Lhdririts pflphllllh) r]ie￿ Accounis io aL4t)rdAIILC vith Iht, l.In4llLial KL'iYort￿# SrAndud,IpplJLablr In Iht L'k Ai)Il Ripul)1IL Ikt Ire14ncl ptJl)Iished (r.Ks 10?1 (L,fieLiiN'L I lthnu411 ?1314). STATUS ¥'eriiLilI j￿1￿)¢4 li li$ii<l Js a rexistertd charity uiideT tlie ch4iriii' nuiiil)Lr I l.l-, U.iB. If has no 12xable 3¥tsI51ies and IlILrLfiJr< ncir IiAblL' 11) LK tAxauon. Ir is. li0￿C}.¢r, unAI)IL li) i¢'ilAilli I'.I'l' i)n expeftth¢urc tnLurxed, PRINCIPAL AcfiviTIES 'IlTri priiiilp.ll ailll'll!. o( rh¢, cliArsN' in th¢ i'¢Jr unJLr r¢i'l¢￿' ii-'.IN pr(Il'lLliiig rai)Ke uf Jiiii'lues relar¢d iu )ruitiic ijf l%lthm. sTRU￿uRE GOVERNANCE AND MANAGENIENT "riic. ("liJrii!' iiiAiia%cmenr c(TrmmJitee 2re respr)n%il)li I'iir Tl)I' XLnLtJl Li illrtol And niAnJgemenr of tli¢ Ch￿till.. 'hi IFll%ti¢s gJi'L Iheir rime fr¢¢l!' and reLI'ivL' resnus)Lr.11111115 tlf CJiliL'r l)Li)¥fii% fur rh¢ll role xs rN4f¢¢S nf Il)¢ i?r#.iJii/.ari<)i). 'n)¢ TlUSte¢b meer iogciher Js A IH)d!' i)1) A (iu'.Iritrl¥' l)ASlS I)UT ￿11) In¢'¢r morc oftrn M.lit'ti rcciLiir<'LI Aiid ar£ EL%PL)i)sibl¥ for all deiisii)iis IwkJn&i iii tLIJiii>i) lil riiiiJ3iri% i>l' rhL i)r%4ni<arion #nd lis ALIII'ÉTJ¢5. .1 (i J5&1st in fhL' ruiinsng uf rhe i?rxAni44fJl?i) rliL Irii%iL¢s dr4 %upp(Jrl¢d bv 3 <()mmirr£c of i'L)lunf¢¢r 41n(I til h¢lp tn LL'rrthin Aspecr of th¢ Chariucs w'c)Tk. R¢%ruilTniii¢ ,Ii)d Appi)tnimenr of Trnstc¢s '1I)C' i¥l%lLllkl Ifiisiles '.Ir¥ rL'SI?onsiblL for ihe r¢Lcuitln¢LIt ijf ¢)iii' Irii%iL'LS iiiid tJffLr ai) opcn irtl'ttaiinn ro all its ii1Ltnl)Lf5 iiiid i'tjluiii¢cr$ 10 Trt)minre ih¢nisL,IvL'b ti) Ix'LI)n)L IfLk%lL'L4 1?f il)¢ ¢>r#>n17.iltinn. In thi$ pro¢c8s Ijf r¢LniiiinLni, lh¥ iiusi¢e.% w¢ll seek rhe lit￿.$ & r¢Lr>tninLndJiirJii iJ( Illl ildLi% 4nLI th¢ Iinim$ of thL' rrLisjid xi%,'IrdiJi¥ PIJIL Tiiikl neiv rrusiees and rhL'ir ¥uir8hilJli' i() Il)r prisl (Il. Irii%lL¥. XrimLI)etS to the rrustC¢ PQ51rion r< expL'Licd i IriistLt m￿￿￿ting$ AS ob$tr¥¢rs and Jnade am'iifL f>1 IlJ¥ iiilL' .It1d SL¢>PL' fif respunsibihries th1r il LiusILe I¥ ¢'XPLLfLd to liai'¢ b%. Ihr orEanuat￿n and uridii ihL. fii.lfiiii% .ILI If ,Ill Ah•r¢e fhar rhe nem. rw&t¢L' IS L1pJhl¢ ti( Ilit ri J1< (>f Irusice ai)d rh¥ new trustLC axrlis ¢0 lJkJzix thL rnd con)p¢iincL, $PCLiJli%i kniJii.l¢%l%L .iiid .¥iandinx ￿)1111￿ thL' cu17unurtsn'. INDUCTION I,f)11(Jl¥lllbb appoinEinLI)¢ of irustre. that mdii"iduAI isryll l)t Illlr¢)clu¢id If) Ilieir n¢w tole, they wryll b¢ gii¢iJ a Ll>PI' l)f ihÉ, IKJII C_ons(iriirLQll, and #ll policits afttl pri)cLclurL's Jd(>PleLI l)). fliL C)rgdnix4liot]. Ttustees will %150 l)L dirlilrd pul?Ii¢Aiions produced b}, thc clixriti. c()rnini%s1(>n.'Ilii% cn5ures thiT ill new tru5rcc$ #te AKV2IL of the sc()p¢ vf rheii r¢sp¢TrrLsibibiie3 under thc C,haiSllLS R¢1. liiifialli i)¢I4' Irii$ic<s will shRdow existing tnJ51LCS '.Ind htli) ¢lchi'er projLtt, which fulfil Ihc orR; RISK MANAGEMENT IfLlSrcLs re%'iL w All ttsks iniDlI'ed in runtting A clJArll!' £Jll A rxu141r l)Asis 4nd art SAnsfked that ihere ail s!'&icms in plaiL' i¥) niinage tisks xssociared wilh ruiinLI)K Iht ljrkldniziijons. Insur2nce coker is in place iiid till ?tiift trustees 4qre CRB ch¢ck¢d so en$ui¢ ¥ulnitii1)IL' RfiJuiJ ilft pri)iecred acressing the

WERNETH JAMIA MASJID TRUSTEES REPORT FOR THE YEAR ENDED 31 MAR 2024 (coKfiNUED) P#ge 3 OBJEcfivES AND AcfIvITIES Thi. Il?reL ke!. obieilll'¥b ()f rhr Kl'¢ti)iil)_IASlllA .KIA$sid ire stiinMI.Iriied #i r(JllcJxi%.' l.-10 4Jvan£e the und¢rsi3ndsng at)d prAillLe4 Ll(tl)e Isl:i¥iiii (aiih In aii<)ra.,Lni¢ wirh the QLEraft, Iladiih Arid urttlAli of tlie prophei luhAmmad l.SAll&llaliu .411s}4iJ 11 as%all:iiii) and to pr()Yidt ,'Ind mainiain 4uiiAhle fiiciliii¢s l(Ir 151¥mtL reb&i(Ius W7)rshJp Jnd Ih¢ du¢ peTfi)riDJnc¥ ¢Jt Ilit rile¥ iTri Is1￿1 Pti)iode SULtable rehgious educatson f(Ir Ilit NEkn%lim ￿lIld .Ilushm Ll)InlllllPltAes ot cildhAIn. l. Pri)iicle and moÉnraiTr m4i¢nal$ ftd aL¥i)min()d￿rj¢)[t w.hi¥L' lh¢ religi¢)u$ isi)IratL(In5 01 thr NliitslJn) ¢(JIl)llltisut)' can bL iatcrLLI f%)r. 'lkn¢ c)tR&nizais()ns ¢)hiLLiiV¢% rcflect ()ur fAiih aÉid the Trced ijf i)ur Lf)mmuiiiii'. 11)¢ trtjstees #nd Ihc CJrKJfllX¥ltir)n reiitx%' rliis n¢¢d on & ￿k￿l￿r l)ailS. Due rc) l)IlT iUtrLnl cilttses citsr ptOlrySLOn 15 iimiitd ro prin),rd¥' pm11d5nX prJ!'¢r IJLdfl¢S f(Ir ininuniri'. NLIW BUILDING 11)(. Il'crntrh ar¢8 uf (IILII)Am hA¥ a lJrRL, .XIu>itsn Loniinunii%' ii.1iiih IiAs 5111J514lnllii Ill. tsi'tF the i'¢11 rs. ThL IlJ¥iid ts now ¢)pL'rrJnR At 6Jll ¢2Piicif!' in TfSPlJllSL', Il)c 131111444(Iprii)ftil th'Drshiper$ ind 11 mRior expAn￿l￿n In ¢)ur cducaiinnil facihiie% fyir l)oih th¢ .Iluslux 1111d non .Ilt4I1in) llji1￿1Uni[1e$, Xe￿. li'ihnJqtse$ In l%loinLL L,diicAuon and d..Iwxl) bc dil'¢li)i)\d¢tii itchnolf)&i' lull) 'Is compuiL'f& Aiid digiiAI fL'ihni)li)Mi¢% to ',￿11¥ Lhr pelLL.ful Int￿￿$11￿￿ of l%lAm. 'I'IIL, 1118iid wryll comi?risi of 4 tloot$ ivith IliL fulloiwiik pt¢)Vl¥l(>AS'. 'IknL firsr t7uL)r ii'ill l)L dLdlLAted f(Ir i(In)niunir!' •¥lti'irii'%, L'.&-, 'IIIL SLLcJnJ floor M'ill l)I' U>ed fot tl)L lii'l d.ull- pralf T% ,Iiiil l)rJuiL &in IslAZI￿¢ Iibr.iry'. 3. '1'lIL r]i￿d ao(>r ￿ll1T I)L dLdiiiitd (01 lsl:iiwi' acrJi-Ltics fi)r ii'()mLn knd hyirl$ Alld proiidL' SL'I>AI41¢ 2cce$s r() Ihr l)uilding. 4. '11)e fr)LLrth floor XCi(>t￿nOdIrE rhL IAilrAssah fi>t ¢liililri'n Irum Ihe It)i'.Ll ci)mEnwJiry An(1 surrf.>unding AfL'AS. CURRENT PROVTSION 'Iic' ni.i&iid prt>VEdtS H TallgL of JcrEI'llILS rLIAr¢J 10 pt.iillLLP fil l$l;In), Il)Is i'1riLs tlir<)u%hout IhL I'L'ar (l¢i)¢ndirt li iir()InsnL'g)t (latk￿$. Prk%'L'TS', -Th¢ orgJni/.Ariun main #¢UI'tt%p Is l¢J IJT(Ii'idL. fli Ll.i14' prA!'er dnd .Lll ALfb¥'lTLes asstJ(i'.If¢LI %%'iili th¢ni. Dunnki Ihe iL'eek thi% M'ill apprnkl￿Itt,l!. l )0 p¢oplL AT fLk>uI.Ir prR!'¥rs inLI 111) r() 470 p¢%)plc ()ti l.rid..Iv i)rJ!'crs. l.e511l'511L¥.."Thc mai¢)r fc¥tiviti¥$ he In thv monrh rJR lixrn',iil,itt Clhc ¢7ionih (jf fAsringJ ￿.hLrL' Iht. Nl2siid i%'ill pur addi¥ion4211)IAI'ers xnd iJi)LniNk> evenrs IlAili, l)x.sEs I,uii¢r,Ll sen'i£e5'. Thc m,1siicl ivill IL:Id ihL luiierAI (Jf iin!. n)cml?Lr (Jf irs cungr¥xAiiuii knd will Nupp(Jri 10 rhc fJmilf¥s 2ffc£tcd bi, beretsi'em¢ni xi)d tlie relis'¢ tli¢ (￿lIj¢S i>f Jrrtsnb?LnK tuncrdl pra!'¢rs and I>uTIAI ii.h¢rc llLi15sAn. IX e ￿'OutL1 1sc) siipporr n!, ¢incrgcnc!' bun&1 i)f si(Int m¢nil?ers til IhL ni4siid ￿hLf( &1 n¢¢d jrises. iknli ILLI'LI marria8L51., Mas1￿ proi'idLs li Iv5knm couplcs Iviih an Appri)prixrL Xi 'ikah (cii'il marThag¢ scnnLLI for its m¢ml)¢rs ind rheir fAmih£'s. 12urin (-12sses.' Thc XlJ%jid proi'idcs a .%up5)lemtnlxry s¢li()ol Inr 2 hf)Ut Ii'¢t! ￿'eCkalI ¢iyening for pL¢)i)IL IIry5hing to liarn tl?v Quran.

WERNETH JANIIA MASJID TRUSTEES REPORT FOR TSIE YEAR ENDED 31 MAR 2024 (CONTINL'ED) P4pe 4 FINANCIAL REVIEW RLs¢rvcs And Eund raisin% I'IIL irustees hai'L PLII ui plAce A rL'S£Th-L pohci, of l)i)Iduig rcsen-L l-und (or opc TAt&Trg tl)e masjid ic>r iiii)nih5. nii.jid iniin itteniion is on fiu)dI.iisiiig Tli¢ fuoiJ¥ rLquir¢d 10 build Illl. new bwldiri%. 'I'lIL' iim is to Taise L2 niill"on iii t<)¥al rhiough N'Jri()us fund-raisingi 1ciTh"iues includinx lump Suni dKiiiatioii. IegulAt hTtiiiiig, fundTii%inkr L'icnts, chirilv shijp, funilraisiiix boxcs, IniLicsl IrLL. Ioaiis, spchii%(>rsknp ei'rni aiid lTh' Ind r,Idi(> ippeals. 'I'hL' Otg,InizRtii>n% iiixiii sourct of inc()In¢ currejiils. hAs biiii Itlndrai¥iiig thrnugh its oiiii mtmbershEP. TlsJ$ Linioiint 10 a13rxL inircase in ihL tsr&Anikiri(irt¥ <)Z7 prei'ioiLS !L'Jrs we lit)pe li $ rhc l)c#innfftg ul l)¢ii¢Y Ic) LC)mL' as the plthiis Is) plJL¢C for # l)iJilding iiryll iiccd 5ubstftntliil niw streams of fundrAising Tevtnu¢ li) reieiY¢ its sucie58tull> ii>mplcic IliL ¢Kiyansiun pl.ln rhL ¢)fKAniiAiic>n li(&lil). INIIESThlENTS 'hL 1)rkp.1￿>.Arlo17 hA¥ n() lun% Irrm c)r sh¢)Tl-i¢rm ijii'¢sini¢nt poliLIL% ( lur ¥iisli rc5ern'l$ ILre kepi Iv rliL orkdlt117.ILtJon clL'PUSLf.'LLLount. The kL)' Eor Ihc orxg1111.4tin i)tt)xr.In) fL)r IhL If new faLiliiiL's is A ke). d¢i'cliipmenr for rliL. fijrtsre, ? I Ii?rning A fuiitl ri%*ii% il)21iTh' sh(>i) .}. 'Il' Ai)d radii) Fuiidrassmp appe.ll 4. 1)¢%-clopiTh% J kl)Jiin)iiniry' #ciii'tllL'S pri)Rrani

WERNETH JAMIA MASJID TRUSTEES REPORT FOR THE YEAR ENDED 31 MAR 2024 (CONTINUED) Page 5 Tiustee& responsibilitie8 111 telation to ihe rtnancial st•tements 'Ihe eharit). tw$rc¢s ar¢ rcsponsibl¢ for pr¢partng rhe anttu21 reporr and rhe accounts in accord21ice iwirh

pphcablc laiv 3nd Lftited Kingdom .4ccowitsng Stgndards (L.niEed kingdi)m CJ<nerall}' .IcLgPted Practsc¢).

The law appkncable to ChAririts itt England and Il#l¢s i¢'quir¢s ¢h¢ ¢hAtin' twste¢s to prepaKL ftsJAncs91 st2iem¢ni$ for elch l'ear ￿.￿ich gil'e a tmi artd fa￿ iriew Of lh¢ $121¢ rjf af(atrs of tlie ch2ri¥y' (>( the IncuLTung resourccs appkncAtion of re8our¢¢s. of th¢ ¢hatitJ' fur Ih%i pcnod. ltt pr#pnnÈ ihe a¢ci)unr%, tlie T ¥usi¢L$ arc t¢'ywrLd to. 1 Seleci SWlAble AccouTrring pii¢)CLpl¢s and then appl!. rhem Lon¥Lsienili 2 ( It)seri'e the meih(Jds And principles In rh¢ applLcalJle C.haritiLs .S()RP. 3 ,Klake jud¥¢ni¢nis asid LythiiAtcs Ihai kre rtasotl.Ible ind s)niLlciit' 4 %(a¥c whether apptsLAbl¢ a¢counuti¥ sidndAr¢l8 IIAI't l)e¥s) folloiitd, suhiecr i(> ani. mtcridl dcparrur¢s Ihar musi bL thsLlosLd aod ¢xpldJnLd in (lie &nAniiAI s(aiemeni$; Prcpart ihc financial statcmcnrs on a xoing conc¢rii IJ jlSJ$ iinlc>S Jt Js appropriate the presume rhat th¢ Lharjr). ￿71] conrinut In l)usin¢$$. 'll)L trusiees Arc rLsp()nsible frjr keeping proper 4crouiifin% r¢'cords tlir dJ5LI()s¢ i￿1¢h rYisUtT%blv accuraT¢ at Arts. rimc the finAiicial posirion tsf rhe ch2nry' 2nd ri) enAble thL'm [() en%Lire iliai rlie ILnJiiciJI srAtLm¢nrs tomplj, with the Lhanties .Ici 21111, rlie appbcablL. Clianrils 1.4ccounts and R¢porr5) R¢gul2& tion5, #nd rhc proi'L51¢1n of rlie Trust detd. lkncy HrL also iebponsibl¢ for sg(¢xuHrdinR tlie Assets of tlic chArii!' And iaknn8 reisonAble $rcps for the pt¢i'entJort And dL'renrir)n ¥)f frAiicI Anil ¢)thL'r IrrcgrulxriTIL•S. .Ipprn%ed b!, rhc rkust¢'¢s Pnd 51gned their behalf hN', Z#kir Hussatn TTilgtee Date.. i D

WERNETH JAfvflA MASJID Page 6 INDEPENDENT EXANIINER'S REPORT TO TEIE TRLTSTEES OF WERNETH JAhllA IASJID FOR THE YEAR ENDED 31 NIAR 2024 I rL'POIt Lo rliL irustecs ()n m!. cximinaticjn tTrf thc 2cc£)unrs of i¥-F.R,X'E."L"II J.4XII.4 NLISJID Cllic clikiiryl f()r tli£ iieir tndcd 3 I •i)•4. RcKponsibiliiies And basis of report ..ls rhc iru4iLtb (if ihe ch&ri()' )ciu rLSI)1Tr1isiblc E()[ rh¢, i)reparaii(In i)f tli£' acc()uiiis in %ccordaiicL ith clit ILiiuirLin¢nEs of (lie C.li#titse% .Icl ?11 I I 'thL. .Irt'l. rLpori lli ri¥pLci of m), c'.%Aminition il)L' chaTif! s accL>iiiiis c&rriLd ()Lir und¢r 5r¢iiiin 14) ol iliL' 1111 l ..Ict And in carriryng riiil m), exatninThtion I hai'e l<)Ili)wed all IliL ,'Ippbcabk L)irLCtinns gtN'c'n by (IIL, LhArin- (.()iiimission iindci svcuon 14?(?Itb} , Il)£ .Ict. Independent examiner's 8i#iement ',ii'e cunii)ILicJ m>. ex11nii)ii¢iUlI. I coiifirin IhAE 111) In.Itcrial lnal1Lr￿ li',ii'e com¢ In), Itreiiti()n li) ciliinecticiii i%iih Ehe ex,IKnii)'Itt()n ￿V￿)hI Ill¢ Cli Iise i() Ix.liii'e Eliai iii Ai)i' mil¢ri1* I rL ¥I)LCt'. IEnting iecc)rd% ivl'ri nr)t kc'pt in T¢specE (It Ili¢ cl)Ariri' A4 r¢'4uirc.d bi. ¥Lcrion 130 c)f IliL' .Ict- i)r tlIL '.Icci)iinrs do iii)5 1cciird Milli tli(?¥L r¢c()ril%; Ihr liai'e no C<>iiCL'rns gncl liii'L ¢vme ACiQS5 no oihci ni.IllLrs In c(Trni)LLiJon iiitli il)L ￿￿%￿MIn.11I} ¢(1 vhich itlLiiiiiin sl)oul(l LK. di#wii in iliis KlPI)rt it) vidLr 11) i'iiablL' a pr(>PLF undeistiiiiding of (lic. accvunis 10 bL' riached. MiiliammJd Ilaleem T#lib Ind¢pendcDt Examiner WhitegJic & Co AccoiiiiiAnt$ 104 Broughion Lane SJlfotd Nlanchester 17 ILF Dale".

WLRNEfFI JAMIA NIASJID P¥4L 7 5i*temcnt E>f Fin•nLial ALtify?Ite Ful (he ye41 cndcd 31 Mdich 2024 Nore$ 2024 202J IN'CO%fIN'G RLSOLRCES ?11.1,184.45 184.184.45 i.F-sS.. RESOL'RCTr.S I:,XPENDED Cobyi Lif ￿￿'￿trail[>￿ funds 11.8110.¥1 11,44.5.0-1 Tn'fAI. Rf.soi'RCP.S EXPENDLD 11,È180.81 ,NL'f INCOME FOR TIIE )EAR 3AIANCC BROIICIll'l' FORWARD I1)514,860.25 IIAIAY=E CARRII.:D FORIFARD 2 231269.89 1,958 866.25

WERNETH JAhlJA MASJI Page g BALANCE SIIEET At 31 Matcli 2024 2024 2021 FIXED ASSETS Tq4 $3gshlr .lss¢ts CURRENT ASSETS CA%h il bink And irt hiind 1 >8,è1" ..}) l.?¥,k- ? 34 CREDITORS.. LNIOUNTS FALLING DUF AFfER ONE YEAR l.o',In NET CL'RRENT ASSETS TOTAL ASSETS LESS CLRRENT LIABILITIES 2,131269.89 1,958,111>6.2) ACCUNIULATED FUNDS f."uiia> bT4>iuhi f{)I￿.￿r&I Reseti'es for curreiir ?'¢ar %- 4111.()4 2 231,269,89 1,958,8()6.2.4 fc?r rlic'ir prLp8rJti<)n. Tzu5tcc 7.4ki¥ Hussain Dale '.

WERNETH JAMIA MASJID NOTES TO THE ACCOUNTS For ilie )Tear ended 31 March 2Q24 Pagc 9 I. ACCOUNTING POLICIES ThL l)rincipal accoLili(Ing policie aLI()i)ied, jiidgiiii'1i(4 1nd kLI' N()LifcL"s of estlllll¢ ti()ii unceriainti- Iii Ilic prL'p1rAiii>i) i)f fhe fin:IiiLIAI >tiiei))L'TJf arc f()Ili)%v%: Basis of accoui)tinL' lThc fitikncial st74tcinLiiis hal'e beLn prepared ill IcctJrdRnce ii'iili ..Icc(iunting 111)cI RL'portiii% bi, (-h1d riii¢5', StdiftlllLliC of RecomiiiLiidLd Pr3cficL Jpphc2blL Ic) clixriries prcp¢1rii)x rlicir %cci)Lintb in acc(IrdanLe wirli IliL' F.inAncixl Reportifig S1?1 ndard Applicable in IhL' L'IK 111d Repul)lic ¢)f IrL'lxnd (l.'Rs 11)?) i55ULd Iin l () lull. 21114 (￿$ iipLIAtL,d rhii)ugh l. i)d,ItL. RlullLtin I pubknshL.d i)n ) I'ebniin. ll16) . !CharifiL S()RP 1S."Il.s 111?Il Ihc il)917lliil Rep()rut)hy .%iaiiil.,IrLI 2pi)1icablL II) thc L'K illil Repiiblic Ill- IrLlr4nd 'l.'Ils 111?lJ aiid (.'IIAritiLS _Ici PrepAration of thc accoiJnt8 011 8 going con¢ern basis lTht' ffUStCL'4 con4idLr Il)l1 t ili¢r¢' Irc. Inaierial iif)cer11iniiLb4 11)i)111 Il)L' cliAfiii13Ic cr>mpii1!' s 11)Ilin' r() CC)IiiIIiLt(' IS A goitih? ¢(JllcLri). IIIL ITii%f¢es d(> li()[ i(}iisidLr thir ¢liL'fL 1111. 51 iiirL¢'s i)f L'%ljlll:IllClI) unc¢rtilil)ti' At IhL fLI)i?rtii)x dite Il)Ir '} sihiiiilicint ri%k i)1 CaLi%inb? 1 1iiiiiriAI idjiisllllL'llt tc) rhi, c'.Irri'iiig Ami)Lllll l)f aiicts anLI Ii'.Il)iliri¢% Ii'irlJii) th¢ IiLXi fLP()riin& i)L rii)cl. Intonie recognition Incr)mL' 1.1 rec()8ni>¢¢l i¥,Iic'n (he cliiriTI, his entitlL'iiiLiit t¢) thi (Iiriclx ani. pcrti)riiikncv c()iicliii¢in¥ itiacl)rd [() tlic ir¢iiils) of inc()11)L. liai'c hLen ii)L't, Lt is probxblc. Ili1lT tl)¢ iiiriii?IL' be rL'ceii'LLI And tliL aiiiiiiinr can bt, m¢'élSLirL.d reli2bl)'. Donaled BerYi¢¢i and facilities DonAlid profcssic)n81 scn-icL'S 41nd (Innilted facilitlL% arc rec()hli1i%¢.d 25 incnn)L 11,h¢ii IhL cl)Irit!' l)is c(>nirul oitc'r iliL' Iicin, An). ci?tiLlirions xssc)CIAtLd ￿'th Ilic, cl<)nat¢d itL'tn1111% L been mci. Ilic receip( (If L'C(Inomic bLIIL fil (ro)m thc LISL l)y rlie ch8rity {?( IhL irLln IS l)I'i)l)Ablc Aiid Il)4lt L'coiiomtc l)L'iivfit cAn l)L inLl4 $ured r¥li1bl)'. In accuraAIiLL' Ivltli tliL (-l)Ariti¢N .4C)RP {I.'ILS IU?), klLnL'ril i'oluniLer timL is not rL'cc)k7nisLd', refL'r tii thL triibiies AnnuTrl rLpiirt for miirL' infc)rinati<iii Abi)ut fheir cciiitribuiion. ()n rLcL'l1)t, donJiLcI i)tofebS1()nal SLI'I'iC¢S 2n£1 cli)111¢tLd facilJlli% afL fLcognisL'II c)n tliL" bA%l% (I115)c valuL' UI rht. L¥ift tn (he cliArity ￿'111Cli is thc ain)unt thi. cl)%¥iii' ii'c)uld l)1I'i, been M'illiil% ti) p25 t() nl)til11) sern'ices c)r IMciliiiL'S l)f equii'alcni L'con()mic bL'IILfii on IhL' l)PL'li niirk¢ t,. 11 Cl)rrL'gpondingt am(iunr is IhL'lI rL'ci)gtlls¢'cI In eYpL'nilitiire in th¢, i)( riod of receipt.

WERNET14 JMIIA MASJID NOTES TO THE ACCOUNTS (CONTINUED) For the l'ear etided 31 Match 2024 Pge 10 Ciirteni assct investnients 'IIL' chariti, liijlds no &nitcstnieni¥ Taxation "I'lic charit!, 14 L'XQlllPt Irom cori)urAtiiJii lax on Its cliAr1111)l1 ictii'iite% und accoiiniing L'iirescricivcl fiiiidi art. ai'8i11bl¢ ID spend on Rciii'itic% Iliit fLirrlicr nn!, ()f tliL' piirpos¢i ol chxrin.. Designaied fiiii(Is are unre$trictecl lunds uf Ilic chAriti' ii,liiili tlie I￿$t￿l¥ IIAI'i' LILcided Ai ihcir Ili$crLtioii 10 %¢t asidi. IC) UhL, * $pecific purpos¢. Ii¢'suic(Ld (Iiiiil% %rL. donAtions i¥,hich tlie dcinor liii * SPL'L ifiLcI Ari. tcp bc siileli, tisc.d f<)r pariiculAf re1S (If the cliarin s ii'ork i)r l-i)i' specific proiLCt% bL'iiig uiidLiIAkiJ) l)i' IIIL cliaritt.. Expenditiire and irrecoverable VAT -xpcndiiiirL" j¥ rL'cf)&ryllb¢d Olice tlit'rL 18 41 legal or criii%iriiLiii'L' i>bli&aric)n t¢} 11)ry< kL" 61 payment tll ¢7 Ehird parti, li tb pfDbabl¢ 11141t 4L'tilemeni will be ri411irLd and tliL I171()Iiiit of tlic cibliK¢i(111 <11 11 bL' Inc8surL'cI rLliiibl!'. I,.XPLnditurL' Is cl8ssitiL'd und¢r tIiL f()Il<)wing cui'ii}' Iic'AcliiikfS'. F..xpendirur¢ ()Il LliiriiAble actii'llL'% IiicludL's Ihc Lo%1% LiiidL'riak¢n (() furiliL'r iIiL process ol- he chirit!. Ai)d tliLir aSSOCi41(L,d <¥ii)pi)rt Ct)srs. Irrccc)N'erRI)l(' ,I"l- 1% charged 14 S a CC)st agiinsr IliL' Clil'lt), ft)r which the ¢'XPL'iidittite incurr¢.d. Allocation of $iipport CO81s Support CC>415 (I)()5L. lunciioti% rliai 8s%i$i the iN'nrk (Trl. Ili¢ rhqriTh biit d() 11(Il dirLcEI!' utidi'rii4 k¢ ¢h1fiiii ble Ictil'iues. Supi)iJrf C0515 includL bick ()ific¢ cuslb. liniiiii, i)L'r%OflllL.I, pi4-r(Ill iiid h7L)i'¢fnAnCI' CI1%[ uihich ui)p(>rt (he charif) S pi'c)graminL.4 211d Hcriviues. Operating Icases ()pLraiiiik, ILil%QS Sltc ILAse5 in ivliich rhi. iiile ID Ih¢ ii s%¢ Ib, id lid the riskb anil r(￿1¥1[￿ of o￿.n(.[>hlp. i'L.in￿1n i'itl) Llie le%s(Jr. IILtital cha¢gv$ 2fL' cl):IrxL'd un A birii%lii linL bA>lS oi"¢r tl)I' tL'rm ()E ilie leasi.. Tungible fix-d a$$eis Indii'idual fiNo,d assLts costing £"5011 or more arL capiiAli%L.d ai cos( 14 nd dL'pLL'CiAtL.d over tlicir c51iniatcd USLEUI L'cc)noinic hi'L's on a straighr line basis 8$ Enlloivs.. 'iifLiies & 1'.4UlPlI)ciIt I"ompuEL"r< &. l-.qiiipiiien¢ ? j i? on c()sr Pla!" L<iuii?InLni o tjn cc)St 11 CIII CO1

WERNETII JAMIA MASJID NOTES TO THE ACCOlINTS For the )'ear cnded 31 MArch 2024 PJK¢ 11 Debtors Tr2de 21111 c)tl?L'r IlL.bior% at't. rl'ciigniscd 21 Ilit %L rill i)i¢'ni ani()ui)I dili aEtvr sn!- rr11 (IL. di%LC)unr otfer£.d. l>repR}IIILIItN flre 1114 lued 411 IIIL aJ)i(>uiir prcpiicl iii'l ()f Aiii. tr2dL Llihc(iiiiic% due. Cash at bank dnd at hand l-lie chRritl' S ea%li at bank an¢1 in li%nd inclvd¢4 tlii. Al'.iilabiliii' ()t tunds a% at 31 March 2024. Creditots and provisions Creditc)rs iiid proi'isions Rre rccugnised ￿.]ler£. tIIL L1111 riry, i11)r¥s11)i obligAiiOli fLiultinK from A p1St Ll'LlIt th21 ii'ill i)r(Jbabli resuli in Ihc, rra¥ibfL'r uf fiiiiil% fi > A third Pi¥ rtl. Ifid iliL' Iniouni cltlL li) %L'itlc rh< oblig, C2n be Iiic'lNL)r¢d or estimiii'cl riliilbl!.. C.re(Jit¢brs :11)d pri)i'j41{ISl% 2fL IlC)r1111111' rL'c% Jy,nii£'Lf ii r rlieir %¢'tilL'tIiL'ni 2mL)Ull¢ 11rLr illuii'ing t.or ins. IfildL. discouiiTs diiL. Financial instriiment8 'll)c cli,Iriti' (1111} h11 s fin1llLi14111 .IS<'fs and fiiiAtICllI1 liibilftiics of i Lii)Il Il)#i qualili, a.% b#%ic fiii8iicial iti¥ttruinLIiiN. 14asic tLnanci11 in$rrumLnrs arL iniiiill!, rLcf)bJllisvd it Ir:Ills#c¥ion i'aliiL' 11)d sub>equeiiilJ' m¢Asurcd ill rl)L'ir seirleincni IrAIuL Ii'iih tli¢ L.%iLiitiiiii i)1 bAiik Ii)111s 11-Iiicl) Are 4ub%c'ciuL'nrli' InLasurc.d xi Imorij4L d Lc)4t using th¢ cffL'Lts'i'L' iiiieresi mL.rli%)Il.

WERNET14 JAMIA MASJID Page 12 NOTES TO TFIE ACCObWTS For the l'ear ended 31 ￿larCh 2024 3. TANGIBLE FIXED ASSETS Other Equipmenl Land & Building TOTAL COST ,¥1 1 ,4prii *iJ?3 1,71)().i)l)3.9(1 /lddifit)nb 368,769.311 l(18.769.30 j. jllO.I)11 163,?63.111 NET BOOKVALUE ,11 .3 I INlarch ?11?4 i,)00.1111 4 163,?6.3.?11 4 1 (Jll.761.?0 Ilt l ilprd ?i)?.3 17()4,493.()11 171)1) 1)93.C)i) 4.DEBTORS 2024 2023 C)Ihcr l)ebtor 5.CREDITORS 2024 2023 ) II"E.- & NIC cc)nrr()114 CCI)Unl XLI CC)ntrol hcc()unE IiiiorL'bt fr¢c conimunii}' lo)111 {10,0011.1111 •oo.11011.1111

WERNETII JANflA NIASJID NOTES TO TIIE ACCOUNTS For the year elided 31 hlarch 2024 6. ANALYSIS OF INCONIE AND EXPENDITL'R Tr. 2024 2023 EiiL'ome Inc()ii)iiikY rLSC)urcL'* froiii xeE]tr2ted futtds ?84,?84.45 2￿.ry84.4 11)7 5?1 ?{} Exi)eiidiiure i)11 LllaritablL￿ activities. 1) 511.46} iinLlr!' ¢XPLt)>L NET INLONIE 272,403.64 198 ()66,27 I,'L',XI)S IIR()I'C?I I'l. l.'()RII'.IRD 1 ()58,86().2.5 l ￿ jl).y()<).i)M FUNDS CARRIED FORWARD 2231,269,89 1,958,866.25

WERNETH JAMIA MASJID Page 14 NOTES TOTHE ACCOUNTS For the )'ear ended 31 March 2024 7. ACCUMULATED FUNDS TOTAL Bil IAiici It .31 Nli4 rch ?023 I lJ)8,14()6.? j ?71.4113.64 2,?.31 ?69.119 14tili1ic<' 11 r 3 l %liirch 2024 8. CONTROLLING PARTY ("Iiif rin. in L111dLr ih¢' 4111re c<)nuol of TrLiS(c'i'.* IIIIIILCI ()n paby¢ l ()f IliL' 1lCLI>ILntS.