REGISTERED CIIARITY NUIIBER: 1137962 REPORT OF THE TRUSTEES ND UNAUDITED FIYANCL4L STATEIIENTS FOR THE IUR EN4DED JI OCTOBER 2023 FOR zAtRI}I.A IIA&IID SKM Chartered Ac¢ounthnts Peu$ HtMLtse 5 WitKklcy Court Mount Street Pte510 LatKashire PRI 8BU
ZALWI'YA.%1.4SJID COLNTEINTS OF THE FI.N.4N4CIAL STATEIIENTS FOR THE YEAR Ef¥l)ED 31 OCTOBER 2023 Page Report oftbe Trusteey IDdependent Examlner's Report Statement of FlnMei•l Actilities B&lnce Sheet Notes to the FlniDcll StMtement$ Det#lled Statement of Flnnclil Actii4¢ks 12
ZAKAIUI'YA 11.4SJID REPORT OF THE TRUSTEES FOR THE I'EAR E.YDED 31 OCTOBER 2023 The iwstees preseni their report y'ith the fjnancial siaiviiienLS nf the chariry for the yeai ended 31 Ocl()bet ?021. llie trusiees have adopied ihe PTOYiSiODS of Accouniing and Ry)fling by Charities". Sthien)eDt of ReLointnelld¢d Ptaclice ppliLable lil chariiies preparing Iheii &Lounis in aicoi(lance with the Fillala1 Reporting Staiidard applicable in rhe UK and RepubliL uf Irtland IFRS 102) lelle¢iiv¢ l January 20191. OBJECTIITS AIND ACTII'ITIES Obj¢¢tii¢ #nd Smx 'lTh¢ objeciive5 Ot'the trst as sei oui in the goveming atr lo-. l To advance the IslamiL religion in Dccordance with tlK ieachings of the alld ihe teaL.Ss of the Prophet fvliihartllnad IPeace b¢ U)n Hin)) and the Sahabali-E-Keruaui Imay Allah be Pltras¢d with Th¥n)l aciording 10 ilie inletpt¢lalii)n and a¥¢¢pled view ol. the Ahlus SuDllah Wai Jatuaa-ah aud as ex)unded by tli¢ Salatiis Soaliheen (Pious Pred¢ce$4)rsl. 2. To fiLTth¢r Islami¢ cducoiion includitig ihe *aLhiug of th¢ Urdu and Arobic language. J. To help eduL'aie youTh8 milin15 so as io d¢velop ilieir spiriwnl. mornl, physi¢al. mentol ¢ilii¢wl ¢apgLitiLs that they n)ay grow ti) fiill maturiry as individuals and mlmbets ol'soclery. 4. To Rssisi in the pr()visiim ofother ¢han"t4bl¢ s¢rvices. Str¥¢rylei WL WlItLI lo tnake iiiir Mosque an aciessibl¢ and welcoming venue Mther¢ llll Ms11m5. or thosc who wish to kni)w more
b()Ul our laiih. can gather Ic)8eih¢r iii IL*m aboui their reli8ion aDd worship. I'li¢ M(wue is open ai all lin$ wiih daily
prayers. the Frid&y prayers bein8 2 locus ofour a¢livilies. Art ])[ln¢ parl of our sirAte8y is ¢on)mutiity welfar¢ 8nd edu¢&lioD. Ail our conimuniry faciliiies And aLliviiies inclilding ilas.%L%. hialih iniri&12ves and SLryIILnur5 are odv¢rtis¢d and w¢ wil¢(Nne . pariiLipaiion ol. all in our lthctsl Li)mi)iunily, Mu51iiii and ni)n-Muslitn alik¢. M(bi ol'(Trur a¢iivili<s ar¢ frtt Atsd suprt¢d by th)nJli()ns. ACHIEI'E%I IEP4T PERFORIL4NCE Charltdlilt 4¢¢1%-l¢i¢J T]ie ¥liarity's main objttiive 15 to provide a pio¢e ol-worship. and io pronMTrie Islamic education attd trtsining. ThL charity provides lacilities for ihe public to conduci daily proyers. Dnd coniinually smves to improve on thi% dw()U81) the support tsnd dot]lltions rcccived by ihose individuAb ihai use ihe faciliiies. Paqe I
ZAKXRIII'A IIASJID REPORT OF THE TRUSTEES FOR THE I'EAR EED 31 OCTOBER 2023 ACHIEVEINIENT AND PERFOILIIAIYCE Achiel'ements Performance How our actii'itie8 d¢lii'er public benefit The chariry calL.% Llut a '1dL rangL ol- aciiviti¢s in pursuauce of its clwitable aims. Th¢ trustees ¢opsider that these actLVLtie5, 5Utntnarised below, provid¢ tnefLI io those who worship ar our place of worship. Rellglouj Aetll'ltlos Oui fvl0s4l provides a cenrre for our prayers and worship and Inr the aciivilies ass(Kiai¢d with our laiih. Durin8 ihe y¢ar undLf Teview. w¢ oll¢red a rdU8e of religio¥ serviees and aitivities includ." Pryer%: The place ol. worsliip wiihin rhe ¢hariiies building is open for all daily oiid Friday PTayeTS. During Ihe week we hove over 20 people who leIlallY altend daily pray¢rs alld ov¢r 21MI who r¢8ulat]y ollend Fijduy piayei. Ftytli'al$: The Ll)ariry provid¢s laLiliiiLs in Ilnns of %ermc)n. lira[C and plac¢ of WOTsliip oil thc)s¢ %p¢cial nccasions. Funeral Facllitie8: The charity provid¢5 a c[)P]e(e tunetul eiet iti ILn¢ wilh th¢ ie8LhLngs ot. 151atn. We relieve the dLLLa4id's bir¢aved relaiiyes ol the burden of organising burials. We also hold special ilasses to teach p¢opl¢ IlW to pr()LILd wiih151aini L burial proL¢duTes. Cl%il i%larriaR¢ and Nikknh: T. Nfosqu¢ provides Muslim Crnlples wilh an appropriate lo¢1n for th¢ir both Civil marriaoL and Nikkah I14lain IL mAlase1. Hlfz Clayses: Metnorisatlon ot. the Quian is considered an imp(bftani elen1 of religio5 eduL'iilion and trainirky. W Li)niinu¥ li) PTL¥viIIL ihis laiili¢y li)r lh¢ all young peopl¢ in th¢ chariii¢s bw'ldings. E%'enln% clA%5ey: Clts55es are L)ftered 10 childten io letsrn aboui the basic fundamenthl of Islam. Iilamlc Awarenes$: This year we hav¢ launched o series of l¢ctures op¢n fo all. lo pr(Mnol¢ Islami¢ knnwledg¢ and war¢nL55. Inter-fl¢h Dllogue.. The ¥haTiry is an activ¢ member of the Fgiih Communilies F¢mim for the L1 area. W¢ use this platlorn) 10 promote i ni¢r-faiih diAIo8u¢ ond social cohesioD. Communlty A¢tli'ltles CUrtIY we are undertakin8 the followinB aeiiviiics.. Seniinars- organised p¢ri(MJiLally on vfjrious edu¢aiionol topi¢s. Courses- yh()n iourses are hild i() lak¢ an in depih look ai iopiis covered in seminars. EvLIILll8.SLh<)ul- for clllldren uged S-12 yeuts old. leaching basie151amic Studies. C()ii%iiliaiJLy- LiI]erins adviLe to loeal sLhools &nd service provider5. Libi'ury - well stk¢ library lor reselh at l(brcommuniiy use. FLYNcIAL REVIEW. R¢$i'ri'e4 pi)lic}' li is tlie p()liiy ol. tli¢ ¢harity l() Inainthin unres¢rict¢d fviids at 8 levLI which equaie l() approximately 12 months unresttiLted expenditure. This provides sutricieni fund5 lo cover monagemeni and adminislrnli(?n and 5up]xiri Los(5. FUTURE PLAFIS 'e plan to ci)rn%olidale our currenl 5ucees5 and make out Se1¢¢5 available to a wider nge ol people. We also plan to look into fiirther priij¢Lls h1<h will help us io tiillil our aims ond obje¢iives. We are now in the proc¢%$ of construciinq a new building on the Old En8laDd site- 315 Ribbleion l.ane, PTeston. We QT¢ aLtiv¢ly lundraising IIIT ihis and phase l olih¢ proje¢1 is s¢h¢dulcd to slan and tinish b¢N'¢Ln May 2024 and Nov¢mber 2024. STRUCTURE, GOVERNANCE LIIANAGEIIENT Goi'ernln¥ iloeument Z.akaiiyya LS a reoisiered UK Chtsriry CODSiinlled on l Novem under chariry nuinber 1137962. Ir is an uninloOrt¥d ¢Irity. The goverDing dwunent is J Tn Deed. RecTUltment #nd #ppointment of ne* trustees The irusiees have Ihe power io appE)ini aY r$00 io E¢ a wiee in accordance with the provisions of the TnLSi Deed. An appoiiJLed ttuslee holds otrice i1]11 the litniLs nitted by law. Page 2
ZAtL4RII I'A IIASJID REPORT OF THE TRUSTEES FOR THE IEAR ENI)ED JI OCTOBER 21123 REFERENCE AND ADlllINISTIL4TII'E DETAILS Registered Charity number 11179()_ Prlnclpal addreys 59 RibblLtc)n Av¢nue Presion Lanca5hire PRI 5RX Trustees J M Ingar S Aknned E Desoi Independent Ex&mlner %KM LhllrtLrLd Accounwii% PL¥ns11s H()U5e 5 Win¢kl¢y C'ourt Miiuni Sireet Presion l.unLll%hir PRI 8BU Approved by order ot the kn)Td ol-trus1¢¢5 on 15 July 20?4 and signid on its h8]r by.. J M In8llr- Trusiee Page I
INI DEPENDEfa EK4.IIDiER'S REPORT TO THE TRUSTEES OF ZA]L4RII'I'A IL4SJID Independent eTaminer's report lo the tru5ttts of zakaria illasjid I repc)n 10 thL charity tnLsie¢s on my e¥aminaiion of the ttL¢ounts ot ZakaTiyyO Masjid Ith¢ Trwstl for th¢ y¢ar epded 31 October 20?1 R¢$pon$ibiliti¢s basis ofreport As. the charity Inisiees ol. the Tn[ you are re$151b1t fix the preparniiots of the o¢counts in accordatsce will) the requiremellls ot'rhe Chariiies Aci ?01 l {'Ihe ACCI. I report in respect ot my exaMintIo[t of the Tntst's accounls carrted out under Sectson 145 ofthe Act and in Cllrrying out my examinalion I have follL)w¢d 411 applicable Dlreciions given by the Chariry Cominission under SeLlion 145{siibl ol. Ihe Aci. Indtpendent ey#mlner'$ st*t¢ment I have co]npleled my CXarnLna[io. I conf that llo njalerial tnutters have coffle to my aNelltion in conneclkon with the exalliinotion ving me cause to IKlieve that in aDy lljaletijl re4>ect". aLcouniing rec()rds were noi kepi in res1 of the TTUSI as required by Section 110 of the Act. c lh¢ a¢Lounts do nol UCLord with those reLoids; or th¢ o¢counts do not comply with the llpplicable requiremeDts CLTrncernin8 the torm conlent ol'acciiunls Sel out in the Chariiies (Accounts and Rewnsl Re8ulaiions 2(M)8 other than any requiremeni thai thi accounts 8ive a IN¢ lair view whiLh is noi a ma¢ier CO51dered as pan of an independeni examination. I huve no con¢eTns and h4Ye come o¢ros5 no other matt¢ in conn¢clion with th¢ ¢xamiTWtion to whicli u¢l¢nUon shoidd be drawn in rhis reix)rt iti order io enable a proper uDderswndin8 of the tKcounis be reached. Shamiin Mohom¢d SKM ChDrtered AecoLlntaiit$ Pe8asus House 5 WinLWey Loun MouDt SIT¢el Pr<'%ii)n Laniashire PRI 8BU 16 July 2024 Page 4
ZAKARII"I"A 11.4SJID STATENIEP*T OF FI.NANCIAL AcfiiiTIES FOR THE I'EAR ENL TIEDJI OCTOBER 2023 20?3 Illlresiricied fund 10?? fuDds Notes INCONIE AYD EYDOW'IIENTS FROII Donaiions and liQaLi¢S 40.083 75,375 EXPEIIDITURE OIN Charltable xctii'itiey Maiiag¢nieiit aiid Adininistyaiion 5.810 5.553 NET P4CO%IE 34,?73 69.82? RECONCILIATION OF FULNDS Toiil funds b[lSht forward 587.-106 517,484 TOTAL FUPIDS CARRIED FORWARD 6?l.S79 587,106 The nole5 part ofthese IIDallei statetnenls Page 5
ZAKARII'YA IIASIID BALANCE SHEET 31 ocfoBER 20LI UDrestrided fulld "I"othl tiinds Notrs FIXED ASSETS Tan¥ible llsseis 534.231 531 ?8? CURREYI T ASSETS D¢bi()rs Cash al bank and in haod 182 367.1_l6 418 347.075 167.118 147.493 CREDITORS Amounts fallin8 di within one year (22801 12,2791 NET CURRENT ASSETS 365.018 145,214 TOTAL ASSETS LESS CURREIWT LIABILITIES 899,269 876.496 CREDITORS i)uni¥ falling du¢ oft¢r more thDn on¢ yur 10 (277,6901 1289.1901 NET ASSETS 621.579 587,-106 FUNDS Ilnresuicled funds 12 621.579 587,-106 TOTAL FUNDS 621.579 587,106 The linaneial slaiemenis wer¢ opproved by ihe BooTd of Tnjsitts ind audK)rised for issu¢ on 15 July 2024 and were Slgned on it5 bel)aifby'. J M Ing#r- TNsirt The no*5 ({ pan ol"these Ficl statements Page 6
ZAKAIUTrI"A.IIASJID IOTESTO THE FI)ANCIAL sfATEIIENTS FOR THE EL)T)ED 31 OCTOBER 2023 ACCOULJTL)iG POLICIES B#$ls of prpparlllg the fiDanclal 5tatemeDts The liDanLial statnentS 01. Ihe chartty, wlu.cli is a public nefi1 entity under FEiS 102. have been prepared in QCLordaALe wit]1 IhL" Charl(IL S()RP IFR.S 10?) 'Acc()uniing and Reportitig by Chariiies.. Sthieineni ot ReLonunLndLd Praiuce applicabl¢ 10 cjwriiies preparing their aclounts in aLcordance with the FinanLial Reportin? .%iandard appliLable in Ihe UK and RepublLC Ot- Irelalld IFRS 10?) {e(Yeclive l January 20191,. Fin(illLial Rep(itlinu Siandard 10? The Fillaneiol Reportillg Stalldard %Jpplicable itk the UK and RepiLbliL ot. Ireland, and the Chorities Aci ?01 l. Th¢ fu)ancial StaMents haYL FK'LM prLTared under ihc hi%ic)riLul e(Ki convention. IDcome All inL()nie 15 TeLugnisLd in ihe Sialemenl of Financial Aelivities once the chotity IS entitlernenl lo the funds. it LS PIL¥bable Ilial the inLon]e will ieceived aDd the ainounl can be Jneasllred reliably. Eipenillture Liabiliti¢* are Tecognised as expenth'ftc as s(x)n ns the is a le8al or COtt%lTULuve obligaiion c(Nnmilling thL chariry io ihar expendinire. it is probable thai a irnnsfer vf economiL beneli15' will k reqUIrL in seiileiiient and the ainounl of th¢ obligaiion can b¢ mcasur¢d r¢liably. ExpendiiuT¢ is ac¢iiunt¢d for on a¥cruols bosis aiid ha been clkLS5ifi¢d iLndeT h¢adings ihai uggr¢gaie all ¢osi rclaiid to th¢ caiegciry. WhLYC Losts canni)t bL dircLIIy aiiribiiied poniLular headings they have beth alloeaicd w ictiviiies oll th b&%is consisteni wilh the use ot re.wiiries. T#nxlble tl.ied #vjet DLpfLLl4iliÉin i4 pi(IvidL'd at the (ollowiD8 rai In orthr to write oft. ¢4¢h 8$9¢1 ov¢r its estunuled iis¢tul Freeliold property Improvenienis IL) pri)perry Coinpuier eL]uipn)¢ni Dot provid¢d n()1 pr(bvidL 33Wo (In redu¢in8 bJl8tKe T#iatlott The cliariry is exempt from i&x on ils ehthrithble aciivilies. Fund #ecountlng UiirL%ifiLILJ liiii(L% used in o¢¢ordance wilh the ¢harithble objttiives ai the discreiion ofdie Iruslees. RLsIriLied ti]nds can only be used for rtiCUlar restri¢l¢d pufjA)s¢s 1th1n the objects of tli¢ chority. Reslriclions ar] w'hLn stKYified by th¢ donor or wh¢n fiEnds' aT¢ rnis¢d for pgniiular Tesincied PUTtK)ses. Furtliei cxplanaiion of the nature #nd Purpose of each fund Is ITluded iti the Doles to the financial stht¢n)Int$. DOYATIOrySA)D LEGACIES 2022 Gifts Donations 40.084 75,374 40.08/ Lonlinued...
ZAKAIUYYA IIASJiD NOTES TO THE FINA,ICI.4L STATEIIE)TS_ continued FOR THE I'EAR EED 31 OCTOBER 2023 CFL41UTABLE AcTlTIEs COSTS Support costs (see noie 41 Direct Co$ Totals Majmgemeni and Administraiion 4.755 1.055 5.810 SUPPORT COSTS GL)vetnaDce costs FIrn¥¢ TotsL15 Managenient attd Administraii¢)n 575 480 1.055 TRUSTEES, REfvIULNERATION AND BEP*EFITS There were DO ITU51ce5' remuneraiion or other benefits (or the yeor end¢d 31 (kiober 2023 nor for th¢ y¢sw ended .1 l octo.r 2022. Truitees, expen$ TheTe were n(Tr 31 (k.tober ?0?2. Injsiees. expenses paid for the year ended 11 (kiober 2023 lor the year ended COhlPARATIVES FOR THE STATEIllENT OF FINANCL4L ACTII'ITIES IlnreslricieLI rund INCOlE AND ENDOWIIEkYTS FROII Donations nnd legacies EXPEINDITbRE ON Ch#rlt#bl¢ #¢¢li'ltlex MaJM8em¢ni and AdMiniratiO NET IIYCOI%lE 69,822 RECOLYCILIATION OF FUYDS Tlilol lulld5 brou)1 li)nvard 517.484 TOTAL FUNDS CAtiRIED FORIVARD 587.-306 continued...
ZAIL41UI'I'A NIASJID L OTES TO THE FINAINCIAL STATEIIE.NTS- continued FOR THE YEAR E)DED31 OCTOBER 21123 TANL GIBLE FIXED ASSETS Itllptovelnents lo Freehold Computer equipineni prorry TO15 COST Ai l Noiember20?? Additio 353.38? 177.¥97 2.950 279 511,5 j8 2,950 Ai 11 Ociober 2023 353.38? 180.847 279 514.508 DEPRECIATION Ai l NoV¢ni[ 2022 Chaige lor year 276 27() AI 3 I OLI(Iber 2021 277 277 NET BOOK I'ALUE A¢ 311)ItLik'r ?O?I 151 .182 180,$47 534,211 Ar 31 ()Ll0r 20?2 151 182 177.¥Y7 5Jl ?82 DEBTORS: AIIOUNTS FALLIYG DUE IVITHIN ONE ITAR 2023 2022 Other debicirs Prepoyinents 85 97 418 182 418 CREDITORS: NIoUTs FALLING DUE IVITHIN OTriE YEAR 20?3 2022 TTudL crcdilors ALLnied exp¢L%es 1.800 480 1,799 480 2.280 Page 9 conrinued...
ZAIL4RtYTr A.IIASJID NOTES TO THE FINANCL4L STATEIIENTS- ¢ontinu¢d FOR THE I'EAR ENT)ED 31 OCTOBER 2023 io. CREDITORS.. ANIOUNTS FALLIING DUE AFTER IIORE THAN OLNE I'EAR 2023 20?2 Other loans {stt nOLe I l) ?77.690 289. Ilx) LOANS An a]MIysis of lh¢ mattirity of loo given b¢low= 2021 2022 Amounts lalling due in more than five years.. Repayable oih¢rwis¢ ihan by in51alTthents-. L.(Iiig"I'Lmi L()#ns 277.690 289.190 12. I011ENT IY FUTriDS Nei movem¥nt in lund.4 Ai 1111122 At 11110123 Unr¢itri¢ted fundy CJLnLral I'iind 587J .14.273 621,579 TOTAL FUNDS 34.273 621,579 Nei movement in (unds. included in the 8iKTrve are AS follows: Incomits8 r¢soutre5 Resources expended Moyemeni in lId$ Unres¢rlct¢d fund$ CjLncrlll nd 40.083 (5.8101 TOTAL FUNDS 40.081 (5.8101 Comparatlvej for moi'ement In funds Nel mnvctnLnt irt tunds At Ai 11110122 Unrt$¢ri¢ted funds tieneral fund 517.484 69.822 587,306 TOTAL FUkYDS 517.484 69.82? 587.306 Page 10 coniinued...
ZAIL4RII'I'A IIASJID I-OTES TO THE FIY.4NCL4L ST.4TEI1ENTS- tontinued FOR THE trEAR EED31 OCTOBER 2023 12. IONE,IIENT P4 FUNDS- Continued ConipaTiltive llet movemenl ID limds. Èllclilded in the aknve arr as tollows.. Incoming rts)urc¢s Resources expendLd ML)vemetti ftwds Unr¢Jtricttd funds G¢tLeial lund 75.375 (5.55_1) 69.822 TOTAL FULNDS 75.175 15.553) 69.8?2 A Luttenl year 12 moDth& ond prior ye[ l? months wmbin¢d p)siiion is as follows.. Nel move]nent in funds Al At 31110123 Unre¥trict¢d fundJ $17.4X4 104.Q95 621.579 TOTAL FUNDS S17.484 104.095 621,579 A cutTenl ye&r 12 monihg and prior year 12 monih5 eombined moven*ni in funds, included in the ubov¢ gre 4$ follows". Incoming r¢sourc¢5 ReUrceS ¢XPLnd¢d M(Trvem¢nl in funds Unre8trlcted fund5 Ci¢n¢rol lund I IS.4S8 {11.-1611 104.095 TOTAL FUNDS 115.458 {11,-16_1) 1114.095 13. RELATED PARTY DISCLOSURES There were no rrlated putty tra5CtIO1Ls lor the year cnded 31 (k.tober 202.1. Pagell
ZAKAIUTrYA %1.4&VID DETAILED STATEIIENT OF FINA4CL4L ACTINryTIES FOR THE I'EAR ENI)ED 31 IKTOBER 2023 2023 2022 KYI COIIE Af4D ETriDOII'lI IENTS Don#tlons lega¢i¢s GittS' t)onations 40.084 40.081 Total Incomlng r¢JourceJ 40,083 75.375 EXPENDITURE Charitmble l£til¢l¢S Rates and WQICT InsuranLe Ligl)t and heal 'lelephi>nL Repairs and Maintenance Lompuler equipmeni 856 292 .1,045 561 457 17.1 -1.457 424 70 4.755 4.783 Support ¢ts FSnanLe Bat)k Lhar8es 575 GLTrvernnce costs A¢¢ouiiianiy L¢gal and prolessionll fees 480 480 2()0 480 770 Tolul T¢%OILrc¢$ expended 5.810 5,553 Net Income -34,273 (}9.R?? This page dS llot fotlll part of the slatulory finallcial slatemenrs