2025-04-30-accounts - Jamiat Ahl-E-Hadith Oldham

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Charity registration number: 1143183

JAMIAT AHL-E-HADITH OLDHAM TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

ATS Accountants Ltd Globe House Globe Park, Moss Bridge Rd Rochdale OL16 5EB

JAMIAT AHL-E-HADITH OLDHAM Contents

	Page
Reference and Administrative Details	1
Trustees' Report	2
Independent Examiner's Report	3
Statement of Financial Activities	4
Statement of Financial Position	5
Notes to the Financial Statements	6—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	11

JAMIAT AHL-E-HADITH OLDHAM Reference and Administrative Details For The Year Ended 30 April 2025

Trustees

Mr Mohammed Maqsood - Chair Mr Mohammed Iqbal Bhatti - Trustee Mr Mohammed Samraz - Trustee

Charity Number

Charity Number 1143183 Principal Address 11 ROSS STREET OLDHAM LANCASHIRE OL8 1UA

Independent Examiner

Mohammed Shahedul Alam BSc (Hons) FCPFA ATS Accountants Ltd F6.6 - F6.9 Globe House Globe Park Moss Bridge Road Rochdale OL16 5EB

Page 1

JAMIAT AHL-E-HADITH OLDHAM

Trustees' Report For The Year Ended 30 April 2025

The trustees present their report and the financial statements for the year ended 30 April 2025.

Objectives and Activities

Aims and Objectives

Summary of the main achievements of the charity during the year

We have all of our activities running throughout the year. The children have had their exams in accordance too the curriculum. We have started Friday prayer sermons in the new building and are finalising the building work so we could fully move in.

The construction of the newbuild continued throughout the year, nearing its completion. We hope to finally complete this project within this year or possible next.

Report of the Directors and Trustees for the year ending 30 April 2025.

Summary of the objects of the charity set out in its governing document:

We the charity want to engage with the borough of Oldham to advance the Islamic understanding and its principles, through religious prayers, religious festival celebrations, and lectures by producing and distributing Islamic literature to benefit our local community.

Activities & Schedule

The main activities that the mosque provides are as follows:

5 daily congregational prayers (including Jumma (Friday) prayer.
Madrassa classes for both boys and girls, held Monday to Friday. The syllabus includes recitation of the holy Qur’an, Hifz (memorization) Classes, Learning of Hadith (prophetic traditions), Islamic manners and etiquette.
The sisters have 3 classes a week learning to recite the Holy Qur’an with Tajweed (correct Pronunciation) and translation of the text, with running commentaries of the text.
The Imam also presents and discusses hadith (prophetic traditions) following every Maghrib prayer (early evening prayer) in English and Urdu.
Funerals/ Burials – If and when required the mosque provides this service to the community.
Nikkah (Matrimonial) - If and when required the mosque provides this service.
Conferences – The mosque currently does 2 conferences a year – one in the spring organised by the brother and advertised nationally. This conference has an open invitation to all with facilities for the sisters. The second is organised by the sisters and advertised nationally, this is only available for females.
The Mosque is also quite active within the community and regularly liaises with other organisations such as local authority, housing schemes, the Police, Local Schools and colleges, the local children’s centre, the family support services arm of the Oldham community Health services as well as inter- faith forum.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Mohammed Maqsood

Trustee Date

Page 2

JAMIAT AHL-E-HADITH OLDHAM Independent Examiner's Report to the Trustees of JAMIAT AHL-E-HADITH OLDHAM For The Year Ended 30 April 2025

I report to the trustees on my examination of the accounts of JAMIAT AHL-E-HADITH OLDHAM (the Trust) for the year ended 30 April 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

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:

accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
the accounts do not accord with those records; or
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.

Mohammed Shahedul Alam BSc (Hons) FCPFA

Date ATS Accountants F6.6 - F6.9 Globe House Globe Park Moss Bridge Road Rochdale OL16 5EB

Page 3

JAMIAT AHL-E-HADITH OLDHAM Statement of Financial Activities For The Year Ended 30 April 2025

Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 4 EXPENDITURE ON: Charitable activities: 6 Charitable Activities Governance NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14	2025 Unrestricted funds £ 125,897	2024 Unrestricted funds £ 128,244
	(75,529) (1,500)	(74,982) (1,320)
	(77,029)	(76,302)
	48,868	51,942
	48,868 1,779,758	1,779,758 -
	1,828,626	1,779,758

The notes on pages 6 to 10 form part of these financial statements.

Page 4

JAMIAT AHL-E-HADITH OLDHAM Statement of Financial Position As At 30 April 2025

Unrestricted funds £ 1,754,620	Restricted funds £ -	2025 Total funds £ 1,754,620	2024 Total funds £ 1,749,193
1,754,620 81,205	- -	1,754,620 81,205	1,749,193 41,544
81,205 (7,199)	- -	81,205 (7,199)	41,544 (10,979)
74,006	-	74,006	30,565
1,828,626	-	1,828,626	1,779,758
1,828,626	-	1,828,626	1,779,758
		1,828,626	1,779,758
		1,828,626	1,779,758

Mr Mohammed Maqsood

Trustee Date

The notes on pages 6 to 10 form part of these financial statements.

Page 5

JAMIAT AHL-E-HADITH OLDHAM Notes to the Financial Statements For The Year Ended 30 April 2025

1. General Information

JAMIAT AHL-E-HADITH OLDHAM is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1143183. The principal address is 11 ROSS STREET, OLDHAM, LANCASHIRE, OL8 1UA.

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. Going Concern Disclosure

The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charity's ability to continue as a going concern.

3.3. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

3.4. Incoming Resources

INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when:

the charity becomes entitled to the resources;
it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Donated goods

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SOFA as incoming resources when receivable.

Gifts in kind for use by the charity are included in the SOFA as income from donations when receivable.

Donated services and facilities

...CONTINUED

Page 6

JAMIAT AHL-E-HADITH OLDHAM Notes to the Financial Statements (continued) For The Year Ended 30 April 2025

3.4. Incoming Resources - continued

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

Support costs

The charity has incurred expenditure on support costs.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

3.5. 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

% Depreciation

3.6. 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 Fees/Charitable Activities	2025 Unrestricted funds £ 100,686 25,211	2024 Unrestricted funds £ 122,027 6,217
	125,897	128,244

The following donations and legacies are included within the total income from donations and legacies above:

5. Income from Charitable Activities

6. Analysis of Expenditure

Charitable Activities Governance	Activities undertaken directly £ 3,786 -	Support costs (see note 7) £ 71,743 1,500	2025 Total £ 75,529 1,500
	3,786	73,243	77,029

Page 7

JAMIAT AHL-E-HADITH OLDHAM Notes to the Financial Statements (continued) For The Year Ended 30 April 2025

Activities undertaken directly £ 3,926 -	Support costs (see note 7) £ 71,056 1,320	2024 Total £ 74,982 1,320
3,926	72,376	76,302
Charitable Activities £ 27,506 43,775 462 -	Governance £ - - 1,200 300	2025 Total £ 27,506 43,775 1,662 300
71,743	1,500	73,243
Charitable Activities £ 22,409 48,276 371 -	Governance £ - - 1,100 220	2024 Total £ 22,409 48,276 1,471 220
71,056	1,320	72,376
	2025 £ 300 2025 £ 27,058 448 27,506	2024 £ 220
		2024 £ 21,999 410
		22,409

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

Average Number of Employees

Average number of employees during the year was: 3 (2024: 3)

Page 8

JAMIAT AHL-E-HADITH OLDHAM Notes to the Financial Statements (continued) For The Year Ended 30 April 2025

11. Tangible Assets

Cost As at 1 May 2024 Additions As at 30 April 2025 Net Book Value As at 30 April 2025 As at 1 May 2024 2. Creditors: Amounts Falling Due Within One Year Trade creditors Other loans Other creditors Taxation and social security Accruals and deferred income	2025 £ 3,840 - - 1,859 1,500 7,199	Land & Property Freehold £ 1,749,193 5,427
		1,754,620
		1,754,620
		1,749,193
		2024 £ 3,520 7,000 104 355 -
		10,979

12. Creditors: Amounts Falling Due Within One Year

13. Pension Commitments

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £448 (2024: £410).

At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.

14. Movement in Funds

Unrestricted funds General: General unrestricted fund Total funds	As at 1 May 2024 £ 1,779,758	Income £ 125,897	Expenditure £ (77,029)	As at 30 April 2025 £ 1,828,626
	1,779,758	125,897	(77,029)	1,828,626

Page 9

JAMIAT AHL-E-HADITH OLDHAM Notes to the Financial Statements (continued) For The Year Ended 30 April 2025

Unrestricted funds General: General unrestricted fund Total funds	As at 1 May 2023 £ -	Income £ 128,244	Expenditure £ (76,302)	Transfers £ 1,727,816	As at 30 April 2024 £ 1,779,758
	-	128,244	(76,302)	1,727,816	1,779,758

15. 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.

16. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 10

JAMIAT AHL-E-HADITH OLDHAM Detailed Statement of Financial Activities For The Year Ended 30 April 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Fees/Charitable Activities EXPENDITURE ON: Charitable Activities: Charitable Activities Charitable Activities Hire and leasing of plant, equipment and vehicles Marketing and advertising costs Subscriptions Wages and salaries Employers pensions - defined contributions scheme Light and heat Water rates Repairs and maintenance Telecommunications and data costs Bank charges Governance Accountancy fees Independent examiner's fees NET INCOME	2025 Total funds £ 100,686 25,211	2024 Total funds £ 122,027 6,217
	125,897	128,244
	125,897 (2,570) (838) (320) (58) (27,058) (448) (37,187) (450) (6,138) (402) (60)	128,244 (2,650) (914) (300) (62) (21,999) (410) (37,143) (448) (10,685) (311) (60)
	(75,529) (1,200) (300)	(74,982) (1,100) (220)
	(1,500)	(1,320)
	(77,029)	(76,302)
	48,868	51,942

Page 11