WERNETH JAMIA MASJID ACCOUNTS foR T14E YF.AR ENDED 31 MARCIq 2025 Registered C111riiy No.. 1137058 Whitegate & Co Accountants Chartered Certified Accountants & Tax Advisers 104 Broughton Lane Salford Manchester M7 IUF WERNETH JAMIA MASJID TABLE OF CONTENTS Page TriislL'L% Trl)d l)ri)I"L's5ional Adiiisors TrLl%lc'( * IIL iiori St¥llL IlIL111 ()l-'I riisECLS resPOllSibliiiL"S .Sil1i'inc'iii ()f tlll:11)Lial 1Ctivitics B11.IiicL. .SIIL'L't )-14 NoiLs 1<) IIIC LCI)UIII¥ WERNETH JAMIA MASJID Page I TRUSTEES AND PRofESSIONAL ADVISORS TRUSTEES: loh117)med IK1114 n i loiliinmed fli rinil11 111ik Abdul Rc111114111 /.Ikir HussAiii Nisar Aliined MAIN orricE: 116 Nl¢inchesicr Ri)1l¢1 K'lrnetli ()111111¥ tn (.)] f) 7.,IX CHARITY NUMBER: 11 .37(158 ACCOUNI'ANTS: K'liircgite & Co ilccoiintiiits ('1111'tL lcd Ccru fi¢cl ilceuunlaiits &. .1 six ildi'i%crs I I14 ljroughtoii Liiic h111icIILsier N17 IUF WERNETH JAhllA MASJID TRUSTEES REPORT FOR THE YEAR ENDED 31 MAR 2025 Poge 2 The Tru%rec's presciit rh¢ir reporr And fii)JnciAI stAtemenr% i)I' Il)c ch.,iriry for rht !'¢'ir Ll)did 31 Ilar ?U*- 'Ili¢ finAncial st,'Ilii)iitits hAI'e beLn prcpdLrLd in accord31)(¢ IIPlfli Ihe •iCCOUntJng p(Jlicies sLi our IA tjoii I ro tlic accouflls ar)d coinpl!- u-lrh rhc ih.,Inri' % tnihi deed, Ihc C.li;IriiiLs .Ici ?01 l &t)d .ILLour)Iii)g and RLporiir)b l)1 ChiTIULS." %IAieiiicnr of RecomJneiiLILÉl Pr:Iciice 3pphiAblL li) eliiirillL'S prepartsiLTr rlieir Accounts in aicorJ:IiiLc ith IliL I.Ii?.'IllLI'II Reporujig Sriind..Ird .Ipplieable in Ihl L',k 111d Kepublji ol- IrLliind pubknshed IFR.% 11)? STATUS 'emeih Jaiiii,'i .11:i$jid Js a le$ter¢.a chann, Linder ih¢ c111nf!' iiumber I13f058. Ir h1% no t41¥able aLUN'irics ai)d therefore iiol biiljlc To L,K t&xauoii. li Is, hoii'ei'er. unJlJlL riil.iim I'.IT on exi)eiidinir¢ In¢urrcd. PRINCIPAL ACTIVITIES The priiiLlP'.Il :IcrivirJ of rl)L' cl):Inii' Iii Ilit l'ear ui)d¢r rii'icii, wi% proi'iding r:Iri&ie of 14Ctiwu¢s rL,l..Ired ro ptracrice ()f15114 m. STRUCTURE GOVERNANCE AND MANAGEhlENT ()rgAlll/r4111UiI,'Il siriicnuc The Cli;Irin' riiiif141&?LLment comirniiL'¢' lire re$pon51blc fijr IliL bieiiLr.'Il coi)Irol ii)d niAi)&gemcnr of rhe cliArii)'. "E'hc rThislL'C% ilicir tiine freLI¥' 51nd r¢iLii'¢ no rLIi)kl¥lL'r',Iiii)n% or i)ther benefir% fnr Ilicir role #8 IrusTL'L'S ¢)f the (>rK',Llll¥.:Iii¢Jii. 'lTht Iru%ice% i)IL'L'I ff)g?cihct a bo¢l!' ()ii .1 (ILl*ifiLrlv basis l)L)i IVIII ii)rLi murL' ofieii ivliin RecrLiiizllLllI .Iiid .IPpuinri¢rii of .1 riisiLL' rLcfLiiimLr)r, rlie Irustc¢s will SLLk il)L I'iLiVS & r¢ci)ii)rnLl1(l..IllDI) ()f tl)c eldL'rs Aiid Ilie Imams ()f The nii%jid reg1rdir1 PtslLI)11:Il n¢ii' rrusiLe8 '.Ir)d Ilicir SLuf411JthTh' iu Tl)L l)i)%l ()f IrLisree .X'ollNIILLS to th¢ irusrLL Pf.>blliC)Ii .Irc expLCILd 10 l)c' of good repiii.iiioii '][h iic) blLnii.%l)es ()ii IliL. reputatioii Aiid, r(,Ulr i¢reiidce8 0( tlic, m',Isjid ..iiid rlTU1 ii riendces of ci'cnis -1llLI (unctsvn* lif*..111j*.L,Ll l)!. Il)e mAsjid. .111 por¢iitl21 neil. tru%¢eL'i JrL' ini'it¢d io tnisTCC meetings is 01)scrver4 &incI mAde RIK.'Irc <)f Ilii role iiid scope ()f rc'%poiis11)iiJri¢s thai u tTii%TLL' 15 CXPLLrcd ILi1114 ve by Ihe oigJJiik.,'1110l1 Jl)Ll ui)der tlic I'li:IririLS .Ici. If all agrL¢' Ili'LI IIIL tnistec is Lai)&ilJlL of Il)e rol¢ of IrLlStee lind the iicw tnisfLe ,'IRrees (n rakiiix Ili¢ rfjle, rhen the rrusiL'¢ will ljc ()fficiall}' numiii4irid As x rrLi%¢C'L' ol Ihe orgAnizauon 1r rlie tic'xt iiiceting of Ilic Ifiisilcs. 'fhis proLe%$ Iill()Kvs due CgllSiLleratioi) nf In indii'iclii:Ll's Llixil)IhrTr, person:Il L()niiicicnie, speii.Ili$r ki)iJii.l¢dg¢ lind st.1ncling wiiliin ilic Lommunirv. INDUC'fioN Followiiig 11PI)Qllltni¢nt of A INSILL. tlijlr iii&-i'iduil wdl l)L ITiirodLiced ro rlieir iieiv rolL', they ivill he giveii il cop), of ihL, IllJll Constiwtion, ancl iku policics and prf)ciilurL'% 41d()pred bi. thc OTg-Ini/.:iiioii. I ru5fL'' coniini>bion. 71115 ensurLS th..11 Jll nelv tn]5tccs are 'AW.IfL of The sco[Je of rhiir r¢5poiisII)iknTies uiillci ih¢ Chanuts ilLI 111i11;111!' n¢w rrusiLLS .117 sliddolv ¢SUng Ini4iccs in thctn role And lielp debi'er prtsi¢ci, wluLh flilfd Ihc vrgil¥ll/:LliOtis ubiecuves. RISK MANAGEMENT Thc tru$tec% reiryeii. 1ll ri$ks involved in rLinning 8 cliAriiv nt) 2 regiilar basis ind irv 81rJsfied thar there Arc sl'siems in pl,.Icc io mAnage an!. risks assorJ&rcd ii'irli rLiniiir)g Ilic urganizatsons. lii%unnL¢ Cover is in plaiL' aiid 1ll siJf( Aiid rrusree$ arc CIUI cliccked to ¢i)%i)r¢ ii]InerJl?le groups Jrc protected accessing th< Orga[10 Ctil-iues. WERNEI'H JiWtA hlASJID TRUSTEES REPORT FOR THE YEAR ENDED 31 MAR 2025 (CONTINUED) OBJECTIVES AND ACTIVITIES "Ilie tl)rL'e ke!. oh1ecui'ts ot ihL IK'eniLih J',Imii Ilasiid irL siimjiiviL¢d as lo110.8.. 1. l-o Adv.'IllCL' thc und£rstandiAkJ Alid pr&lCUCL> ol Thc lsl.lmii liiil) 111 3ccord-iJici ii'iili the Quran. FltidiTlI '.Incl Sunn.Ili of ihi prophet Iluh..Immi£l 1%4111iillqhu .4lai!-l)I Il'.1s?'illaJnl and ro proi'idL' Ilnd MaMitn SLurJl)IL IacthtlL f ivtsrs11sP li nd Ilie due perEurti):iii¢¢ iJl- II)I rJr¢% of1s1.Ll?I 3. 1)r()i-IdL :11)d mwjirwn m14 1¢'fLjil% ',IllLI iiceommod&lli()n ivIILI'L rhe relIl)ll& :Isi)Ir.Itiui)s of rl)e illuslim coniniLiiiifs' i',iii b¥ catcr¢d tor. Th¢, orgL?iiii.:IrJons obiectii'es rLflcLt oiir tairli :Ind Il)L ii¢cd ol t)UT comiiiuntr!,. 'Ilie rrustees aiid ilic org.'iiiii.:IliL)ii rei'ieiv ihis neLd oli ',1 TL%iilar b%s1s. Diic iu i)iir ¢iirTent f.,ILIlitiLs our pri)kision Is Iiiiurc.d 10 priiiiAnli' pri)vidiiig pr'ii'cr f4icdiiJ¢% l()r uiir Iuciil cornnilltiir! Ifid J kninited eduL,'IiJon f:lidir!' for locJl tlie l()C411 commLlI)Iri'. NEW BUILDING "Ilie Il'crriLIIi iirca c)f C)Idh..Iin liA% .'1 Iiirge NliisLmi coi)Iniiii)11!' Ivliicli has siJbsfiLI)IiJll)' groivii oi'cr rhe !'e:Ir8. 1The .Xliliiid is 1i0i4' opcraung At hill cipaciri, And In re>piif)SL, Il)c coinmuiiin. ai)d il)c ni8n1gemti)I coininiirLe hii-L dLLidLd li-) eml)',Irk on .'1 tieiL' pli,'l¥L of dei-elai)t?i¢rir. i¥.liJcli ii'ill l)e thL l)uilclLllhTr ()t A nLlI' pufpts*L-lJiiili 'lTrc i)eiv Iliisjid ..11)d l.'du¢iltiOlliil LLiiic.r Iiill'L i)Lcii dLsikillLLI Iviili LducAuon AIiLI %OLI.'Il ivelfare ceiirr.ll ri) lis ¢1!, 10-dil!' i)r()visioii and wdl .,Ic¢i)mini)d,.ItL up io 151M-l .'Lil(Iiiii)Iliil ivorshipers ,'Ir)Ll ,.1 m',ijor exp1nsioii Iii (JLir prop;IA,IlL IIIL ',ILLLSS 4. TI)L (ULirili Il<)or ii'tll acLoinii)()JAIL I1)c Ilxdris&411i fur il)Ililreii tri)m the IociLI iuiiimLILllI!' and SLirroiii)Lliiig re.Is. CURREN'I. PROVISION 'rhe mi14jiLI pruviilLs a raiigc of :ILlilPitie$ relited ro praLticL ()f Isliin, rliis y1t.S r1ir0Liihr?l1¢ the }pi'Ar depLiidit)# on proniii)Llll É14LICS. l>rJi'cr5'. 'Il)¢ cirb?,'Ll)izauoii niiiii jlll'ln. is io pros'ldc tii'c d..iil!' pr,'i!'¢r it)d all iicfJi'iii¢s 1530¢1ar¢d 111) tl)Lm. Duni)g il)c ii'cLk ihis ii,dl bc appro¥iii)',Iiel!' lio p¢oplc 1r T¢giil.Ir pra!'¢rs 211d lip ro 450 pcoplc oli l."rzd11' prai'ers. rcsU%'ltics.. "Ilic riiijor fesui'iues ivill l?¢ i¢i rlie muiirh i)f Il111lliidAlI I'lhe nioiiili ol. f,.Istiiig) ivliere rlie 11,.i&iic4 Fui)eril 4¢rviLis'. "Ilic masjid wjll liad iliL fuiierAI ol ill)}, IIILI)Il)¢r of its Cotigregiitsoii arid 11 support to IhL famthes iiff£cicd l?1 bcrtalrcmvtii Aiid fl)e relii'e rhc fi?IniliL'S 1)f arr.,11)ng funLf4I1 priiyefs And l)uriAI ii,IILfL ncc¢ss2n,. 11 c ivuuld also suppori ill), cnicrgciic!. buri1] ul i)ui)e iiienibers of rhL 1$11 i%'liere a nccd AfisLS, Ikali Icil'tl na:Irriiigesl.. The mASjid proi'ides Ilusllin iijiiples Ni'iili ai) appri)pr1411e iXiLih Icii'il M1rrI-lKt scn'iccl f()r ils InLml)ers and rliL'ir t.:1tlie%. Qur#n LlissL'¥.' "I'lie hlisjid prc)vid1s 1 siipplenieii(qr)' %cl?ool for ? hour every iveekda)? eN'cning for pcopIL ivi41)ii)bi tn leirii the Qiiriii. VERNETH JANIIA MASJID TRUSTEES REPORT FOR THE YEAR ENDED 31 hlAR 2025 (CONTINUED) Page 4 FINANCIAL REVIEW Reserv¢s and filiid r)i%iiig Thc trusiees hqi'c PLlt li) plice a reien'e i)alici' nf lioldif)g reseTh'e fiiEid loi. opetAung tlie fftisjid f(Trr 3 month5. 1.he mimiid inJii? Attention is oli fiiiiclrqisiiig ilie funds re9Liircd io biuld the neil. bLiilding. I'he is rij rii4L Indhoii In icjtil tlir()Iigh i-IriOU> fund-TJising Actii'ities Èticludiiig luinp 5Uiii donarinii, rebiiilii. gji'iiig, fuiidrjising ei'enis, cliirii!. shop, (Iiiidriililib boies, Interc%t frLL Io:Iii¥, ponsorsliip ei'eiit iiid Il. Jnd ridio ippiil.4. '1'1)c Organall01)s iji;iii) $1)Lirce of income currenil}' 111% been fuAdr11StnLI tlir()iigli lis mcmb¥r511ip. Th"is amount to 1 1,.IrLie 11?cr¢as¢ in the organizaiioiis c)t) previous yearg IVL haik. it'q rlie bcrtning of bLtrLr to iom¢ 8$ the plthi)s Ir) pl%ce fDr a larger bL)LILlJiigi ivill need subsranttil new 8trL';Iins of fundrsg rcvcnuL fl> r¢rtii'e to SUCLL¥sfiill!' coimpleie ihc ¢xp3ns14Jii pl:111 tlie orgaruiauon holds. INVESTMENTS 'rh¢ organik.Iili()i) li',1% i)0 long iemi or shori-rcrin iii¥'Lsimenr paliLILS. ( lur c',isli rcsL&rnpes *re kept In Il)L ()ruiinL2Ruon dLpn%ir Ili¢OLlllI. The ke} for rhe ()r&p'.Ir)iiarion 1$ io proi'idL a %uii;IlJl¢ f4Liliry' for Ilie prJ¢riLL' UI our fwth ind rlil dikni'c'ry of a sUitAI)Ic' CLIll¢TIl)il pr()gir.Im lor iliL Iociil ionimuwry. hope rli.ii thL IldmiSTrAU()i1 ol. Ilii i.NINUliX fAcdJ'ues cvri)L fr()¥T) IiiiiLlriising & biiviiib, l.urure Plaii., l. .-Ks nicnuoii¢d PTL%'iOLisI!' rl)e building af neil, IplLiIIiiLs Is li k¢). dei'¢.lopm¢'iii lur rlie fuNIe. (')pcning ,'1 (uii£l ri4111j chirin. jhop 3 Tl" Aiid r.'Idio ILIT)Ilr.'U¥lil8 iippeAI WERNETH JAMIA MASJID TRUSTEES REPORT FOR THE YEAR ENDED 31 MAR 2025 (CONTINUED) Page 5 Trustees rcsponslbilities in telation ¢0 the financial statements '1l)c charsrTr rrusices Arl rLsponsihle for prlp1n rhe AiinLI'al rLpofr 1nd Ilie aLLounts iii al(rJrdlncL wirh applicable laiv dnd Uniicd Kjngdom .Iccounting Sraiidards {U'wr¢d kiiig(Ii)m GcneTalli' .4¢repiLd l)ractscel. Th¢ law xpphcal)le to Chanucs in F.nglAiid and 1x.ales reqU¢S the chariri, rnksrLes ro prepare fiiidncial srAremenrs ftsr ¢*2Lh yeAr ivhich give * truc and fal vieiK' of rhe sr1¢ Te of aEf2us of iht chnnry ai)d of the inLnming rLsourccs And Applicarjoii of resources. of the cliarity for rh1r pcnod. lii preparing Ili¢ 2Lcounrs, rlie Tnisrec5 are requircd rr).. 1 Selecr suitablc accounriiig principles xnd rliLii appli. Ihem coii.81stently ? Ql)sLrvL thL meil)ods aiid prLJiciples in tlie Appijcable Ll)Jntics S()RP,. 3 ,Ilakc judgtments ind ebtimates that are reasonible and pnjdeftr., 4 Siaie whether ApplicAbl¢ accounring) sittnd11 rds hiv¢ l)Lcn follo.ed, siil)jecr ro i1n)p mirerial dLpJitur¢$ IhAt must bc th'sclosed ind expled in ihe (JSljlll¢LII stAiemenrs' 5 Prepare the fjniiicial sratemetiis on a going coiicerIi basis unl¢s% it 15 appropriate rhc presLime ihar the cl)ani}p will conTinue in l)usiness. Ihe trnsiees are r¢sponsil)le for kecping proper Jccuunrjng records Iliai th'sclosc wilh reasoiial)Ic i?c¢ura¢e ar any rjmc tlie fintinciAI positior) of rlic cli,'Inry iin£l r() LJliiblL rheni ro ¢nsiir¢' Iliiir Ihe finaiici',Il sia(¢mci)t% cumpl}' witli the ('1114 tiries .4Lt 2011, rhc appknLiil)Ic ChAri(ie5 1,IcL()unr% aiid Ileportsl Rei],.It10t7s, &1licI thc provision ot tlie 'l'ni%t dL'cd. Tiiey rLSP()r)¥ilile lor s:If<'giiiirclJn&7 tlie As$eri nf rliL chiifLry' and t'ikj'ng reilSQt111)le %reps for tl)L prcipcnrion anLI clLlCI)tii)ii of fr111d aiiLI uiliLr irregul:Inrie$. .Ipprov¢d l)). tlie trLlStees and bigned oti r11¢ b¢half l)),; Zakir Hu88ain Trustee Dedte: 16/,1 24•26 WERNETH JAMIA MASJID Page 6 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WERNETH JAMIA MASJID FOR THE YEAR ENDED 31 MAR 2025 I reporr to the trustee5 on my e¥amin2uon of tlie accounis of IVERNETFI J,IhlI,I IL4SJID (the ch2riry') for rhe Jear ended 31 Nlar ?02.5. Responsibiliiies and ba818 of report .-Ks the trusrees of the ch2riry you are respot]Skble for the prepar3ti0n of the accounts in Rccoidincc vtth the requirements of the Charities .Ici 2011 C(he .Ici'). report in iespeci of m), cxamination of the chqiit) s accounts catued out under secuon 14) of die ?011 .4cr iIid m cthtrying out my eximinition I hai'e (olloivcd All the apphcable Direcuons gii'en by ch¢ Chatity Qommission uiider secuon 1451))(b) of Ilie .Ict. Indepcndcni examiner'8 818tement 11)41ve cornpleted mi, examination. I confirm thAI no mi(¢rig41 inaricrs hivL come to m), attention in connceuon with the examiniuon &viiig mc c2use io beli¢ve that in aiiy mateiiAI rcspcct.. ccounung records weie nol kept in respect of Ihc ch4riry as rcquiied bj $e¢iion 130 of rhe ? rlie iccoiinrs do not accord with (hose recnids; or I have no coiicerns and h8v¢ come acto$% no othi'r inarrer5 in cc)nnecuon ivitli the e¥14 minAtioii to wknch 2fteiition shoLdd be dtiiwn in this rLpori in order ro cnabl¢ * proper undcrsiandiThg of the accounts to be re1ched. Muhammad Haletm Talib Independent Examiner Whitegate & Co Accountant 104 Broughton Lane Salford Manchestet M7 IUF Date: 16/,Ig•23 IERNETH JAMIA MASJID Statemeni uf Financial Activiiic For tliL yLar ended JI fvlarLh 202) 2025 2024 INCOF+llNG RfSOURCES 410,873.3" ?84 ?84 4) 410.873.J7 I.I.:SS.. RESOURCES rxprNDCD Li)¥Trl of xcneraiinkp fiJn(It 14,880.54 'I"U'I'AL RESOURC.LS fxpENDED 14.880 $4 NL'I. INcof*lC I.'OII 'I'IIL YEAR 3()5,99? 83 *7•.1<13.6,1 IIAIANCE BROU(Jl I'l. I,"ORiYfARD • ?.31 ?69.89 I l)%11,8()6 ?.% IIAlalNCE CARRII=.D r,ORIYYARD 2,627 262.72 2 231,269.89 WERNETH JANIIA NIASJID BALANCE SHEET At 31 March 2025 Nntc 2025 2024 FIXED ASSETS 2.616,188.95 ? 168,7(13.111 CURRENT ASSE"rs Del)ior% ? I l.11?.1,77 ?()1,ty1)6.6() CRCDITORS.. MIOUNTS FALLING DUE AFTER ONE YEAR Lo',In ?Illl.1111).llLI ?00,01)L>.nO NET CURRENT ASSETS 11.073.71 TO'fAL ASSETS LESS CURRENT LIABILITIES 2,627,262.72 2,2.11,2f)1).8(J ACCUMULAI'F.D FUNDS ? ?31 ?69.89 11) j 99* 83 2 627,262.72 I l)$11,8{J(&.:.i ?-? 411.1.(J4 2,231,2(>9.119 'e Jpproi'c rlic%¢ '.LLL()ui)Is ind cijniirm rhAI M'e h)I'¢ ni:Ide Ji':111i1)l¢ Jll il)e ITifortii',tllt)ii ind ¢xplanuuons Tru51ec Zakir Hus8ain Dale '.