Registered number: 1143382
GHOSIA MASJID AND TEACHING CENTRE DIRECTORS' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
UK Tax Accountants 89 Jacobs Well Lane Wakefield WF1 3PB
Ghosia Masjid and Teaching Centre
Contents
| Page | |
|---|---|
| Charity Information | 1 |
| Trustee’s Report | 2 |
| Independent Examiners Report | 3 |
| Income and Expenditure Account | 4 |
| Balance Sheet | 5—6 |
| Notes to the Financial Statements | 7—8 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Income and Expenditure Account | 9 |
Ghosia Masjid and Teaching Centre Company Information For The Year Ended 31 March 2025
Trustees Mr Mohammed Mahmood Mr Ali Shan Mr Mohammed Bashir Mr Syed Zahid Hussain Shah Bukhari Charity Number 1143382 Registered Office Duke of York Street Wakefield WF1 3PD Accountants UK Tax Accountants 89 Jacobs Well Lane Wakefield WF1 3PB
Page 1
Ghosia Masjid and Teaching Centre Charity No. 1143382 Trustees' Report For The Year Ended 31 March 2025
The trustees present their report and financial statements for the year ended 31[st] March 2025 under the Charities Act 2011 and confirm that the latter comply with the requirements of the Act, the Trust Deed and the Charities SORP 2005.
Structure, Governance and Management
Organisation
The board of trustees are satisfied with the performance of the charity during the year and the position at 31[st] March 2025 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
The organisational Structure and how decisions are made Volunteers: Volunteers help out as and when required.
Trustees meet regularly (the intention is monthly) to discuss and plan objectives and implementation thereof. Matters of general concern are raised with all members.
Objectives and activities
The charity aims to advance the Islamic religion by providing a mosque with facilities and staff to hold prayers, lectures, visits, and celebrate festivals for members of the public. To provide Islamic education for children. Provide funeral and other services for the local community. Promote cohesion with wider community. Raise and distribute funds to relieve poverty or suffering.
Legal Status
The Charity is an unincorporated charity governed by a written constitution adopted by its members.
There are no restrictions in the governing document on the operation of the charity or on its investment powers, other than those imposed by general charity law.
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 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 these financial statements, the trustees are required to:
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accounting policies and
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observe the methods and principles in the Charities SORP
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estimates that are
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state whether applicable accounting standards, including FRS 102, have been followed, subject to any material departures disclosed and explained in the financial statements;
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state whether a Statement of Recommended Practice (SORP) applies and has been followed, subject to any departures which are explained in the financial statements.
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are responsible for safeguarding state whether a Statement of Recommended Practice (SORP) applies and has been followed, subject to any departures which are explained in the financial statements. financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board
Mr Mohammed Mahmood Trustee
25[th] February 2026
Page 2
Ghosia Masjid and Teaching Centre Independent Examiner's Report For The Year Ended 31 March 2025
I report on the accounts which are set out on the pages 4 to 9
Respective responsibilities of the Trustees and Examiner
The trustees are responsible for the preparation of the accounts. The trustees consider than an audit is not required for the year.
It is my responsibility to :-
Examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general directions given by the Charity Commission (under section 145)5)(b) of the 2011 Act); and state whether particular matters have come to my attention
Basis of independent examiners report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is therefore limited.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
Which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act;
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and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met;
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or
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To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
....................................................................... For and on behalf of
UK Tax Chartered Certified Accountants 89 Jacobs Well Lane Wakefield WF1 3PB
Ghosia Masjid and Teaching Centre Income and Expenditure Account For The Year Ended 31 March 2025
| Notes TURNOVER GROSS SURPLUS Administrative expenses OPERATING SURPLUS AND SURPLUS FOR THE FINANCIAL YEAR |
2025 £ 75,185 75,185 (61,307 ) 13,878 |
2024 £ 80,724 80,724 (70,045 ) 10,679 |
|---|---|---|
The notes on pages 7 to 8 form part of these financial statements.
Page 4
Ghosia Masjid and Teaching Centre Balance Sheet As At 31 March 2025
| Notes FIXED ASSETS Tangible Assets 4 CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 5 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS Income and Expenditure Account MEMBERS' FUNDS |
2025 £ £ 617,929 617,929 94,407 94,407 - 94,407 712,336 712,336 712,336 712,336 |
2025 £ £ 617,929 617,929 94,407 94,407 - 94,407 712,336 712,336 712,336 712,336 |
2024 £ £ 617,929 617,929 80,530 80,530 (1 ) 80,529 698,458 698,458 698,458 698,458 |
|---|---|---|---|
| 617,929 94,407 |
|||
| 94,407 - |
80,530 (1 ) |
||
| 712,336 | |||
| 712,336 | |||
| 712,336 | |||
| 712,336 |
Page 5
Ghosia Masjid and Teaching Centre Notes to the Financial Statements For The Year Ended 31 March 2025
1. General Information
Ghosia Masjid and Teaching Centre is a private company, limited by guarantee, incorporated in England & Wales, registered number 1143382 . The registered office is Duke of York Street, Wakefield, WF1 3PD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
| n the following bases: | |
|---|---|
| Freehold | 0 |
| Plant & Machinery | 15 |
| Fixtures & Fittings | 15 |
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
Page 7
Ghosia Masjid and Teaching Centre Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
4. Tangible Assets
| Cost As at 1 April 2024 As at 31 March 2025 Depreciation As at 1 April 2024 As at 31 March 2025 Net Book Value As at 31 March 2025 As at 1 April 2024 . Creditors: Amounts Falling Due Within One Year Trade creditors |
Land & Property Freehold £ 615,000 |
Fixtures & Fittings £ 18,000 |
Total £ 633,000 633,000 15,071 15,071 617,929 617,929 2024 £ 1 |
|---|---|---|---|
| 615,000 | 18,000 |
||
| - | 15,071 |
||
| - | 15,071 |
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| 615,000 | 2,929 |
||
| 615,000 | 2,929 |
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| 2025 £ - |
5. Creditors: Amounts Falling Due Within One Year
6. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 8
Ghosia Masjid and Teaching Centre Detailed Income and Expenditure Account For The Year Ended 31 March 2025
| TURNOVER Donations and Collections Rental income GROSS SURPLUS Administrative Expenses Wages and salaries Subcontractor costs Light and heat Water rates Repairs and maintenance Insurance Telecommunications and data costs Professional fees Bank charges Depreciation of fixtures and fittings Equipment expensed OPERATING SURPLUS AND SURPLUS FOR THE FINANCIAL YEAR |
2025 £ £ 68,775 6,410 75,185 75,185 33,550 - 12,570 1,218 7,344 1,598 1,458 3,570 - - (1 ) (61,307 ) 13,878 |
2025 £ £ 68,775 6,410 75,185 75,185 33,550 - 12,570 1,218 7,344 1,598 1,458 3,570 - - (1 ) (61,307 ) 13,878 |
2024 £ £ 75,324 5,400 80,724 80,724 38,963 12,200 9,847 2,087 3,490 1,304 977 660 1 517 (1 ) (70,045 ) 10,679 |
|---|---|---|---|
| 75,185 75,185 (61,307 ) |
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| 13,878 |
Page 9