Charity number 1143581
Jamia Masjid Abu-Bakr and Islamic Centre
Report and Accounts
30-Sep-25
## **Jamia Masjid Abu-Bakr and Islamic Centre Report and accounts Contents**
||**Page**|
|---|---|
|Trustee's report|1-2|
|Examiners' Report|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the accounts|6-9|
## **Jamia Masjid Abu-Bakr and Islamic Centre**
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Date** Mohammed Rashid Chair Mohammed Arif Vice Chair Mohammed Ismail Treasurer Abdul Rehman Mohammed Jahandad resigned on 7 June 2025 Husnain Yousaf Joined 21 April 2022 Tahir Siddiq Joined 21 April 2022
## **Registered and Principal Address**
Jamia Masjid Abu-Bakr and Islamic Centre 64A Church Street Paddock Huddersfield West Yorkshire HD1 4UD.
## **Bankers**
Lloyds Bank Plc 1 Westgate Huddersfield West Yorkshire HD1 2DN
## **Independent Examiner**
Arshad Mahmood BA(Hons) FCCA For and on behalf of:Associate Accountancy Services Preston House Preston Street Bradford BD7 1JE
## **Structure, governance and Management**
The charity is governed and managed in accordance with the provisions of its Trust Deed adopted on 18 August 2011.
## **Methods of recruitment and appointment of trustees**
The new trustees of the charity are appointed by the existing trustees at a special meeting called for this purpose.
1
## **Jamia Masjid Abu-Bakr and Islamic Centre Trustee's report (continued) for the year ended 30 September 2025**
## **Objectives and activities**
## **The charity's objectives**
To advance the Islamic religion and culture by provision of Islamic education to muslims and non-muslims, to help relieve poverty and the distress anywhere in the world by assisting in the provision of education, training and healthcare projects and the promotion of religious harmony among religious faiths in Huddersfield and Kirklees.
## **The Charity's main activities**
Jamia Masjid Abu-Bakr and Islamic Centre offers a place of worship for holding of regular prayer meetings, lectures, public celebrations of religious events, producing and distributing literature on Islam to enlighten others about the muslim religion in light of Quran and Sunnah and providing religious education facilities for the muslims and non- muslims alike.
## **Public benefit statement**
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission's general guidance on public benefit.
## **Achievements and performance**
This year also, the demand for our services have stayed strong. We are dealing with more or less similar number of children, as last year, attending Arabic language and Islamic education classes. Number of people attending major religious celebrations and regular prayers are similar to last year.
As an organisation we acted positively to meet new demand for our services. In accordance with our Equal Opportunities policy we have provided bilingual teachers who can communicate with the pupils in English as well as in their mother tongues.
The staff and volunteers have been critical in serving our community for many years. I acknowledge and value their efforts in making Jamia Masjid Abu-Bakr and Islamic Centre a successful and trusted community service organisation- thank you.
## **Financial Review**
The net deficit of resources for the year were £6,158 **.**
## **Reserve Policy**
The charity's free reserves, excluding fixed assets, at the year end were £114,060. The trustees have not adopted a formal reserve policy.
Signed on behalf of the board of trustees:
Signed: Date: Name: Mohammed Rashid (Trustee)
2
## **Jamia Masjid Abu-Bakr and Islamic Centre Independent examiner's report To the trustees of Jamia Masjid Abu-Bakr and Islamic Centre**
I report on the accounts of the charity for the year ended 30 September 2025 which are set out on pages 4 to 6.
## **Respective responsibilities of the trustees and the examiner**
The charity's trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 and that an independent examination is needed.
It is my responsibility to examine the accounts under section 43 (2) of the 1993 Act, follow the procedures laid down in the general directions given by the Charity Commission (under section 43 (7) (b) of the Act) and state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
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 explainations from the trustees concerning any such matters. The procedure 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 limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:-
- 1) which gives me reasonable cause to believe that in any material respect the requirements:
- a) to keep accounting records in accordance with section 41 of the 1993 Act;
- b) and to prepare accounts which accord with accounting records and comply with the accounting i f
- the 1993 Act have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: Name: Arshad Mahmood
Relevant professional qualification or body: Association of Chartered Certified Accountants (ACCA)
Date: 5 March 2026
For and on behalf of: Associate Accountancy Services Preston House Preston Street Bradford West Yorkshire BD7 1JE
3
## **Jamia Masjid Abu-Bakr and Islamic Centre Statement of Financial Activities for the year ended 30 September 2025**
|**Notes**
**Income**
Donations
2
Educational Fees
Rent
**Total**
**Expenditure**
Staff costs
3
Light and heat
Telephone & IT
Printing and stationery
Repairs and renewals
Rates and Water rates
Insurance
Bank charges
Depreciation
**Total**
**Net incomings/(outgoings) resources**
**Trustees Funds balances b/f**
**Trustees Funds balances c/f**|**2,025**
**2,024**
**£**
**£**
31,360
43,211
44,203
19,375
11,276
16,500
86,839
79,086
70,261
59,320
7,735
8,519
869
998
3,763
1,068
4,218
1,471
2,837
1,121
2,459
2,280
26
-
829
1,037
92,997
75,814
**(6,158)**
**3,272**
969,031
965,759
**962,873**
**969,031**|
|---|---|
4
## **Jamia Masjid Abu-Bakr and Islamic Centre Balance Sheet as at 30 September 2025**
|**Notes**
**Fixed assets**
Tangible assets
4
**Current assets**
Islamic books and Literature
5
Debtors
6
Cash at bank and in hand
7
**Creditors: amounts falling due**
**within one year**
8
**Net current assets**
**Net assets**
**Funds**
Trustees Funds b/f
Net incomings for the year
**Trustees funds c/f**|**2,025**
**2,024**
**£**
**£**
848,814
849,643
756
756
-
-
119,073
124,839
119,829
125,595
(5,770)
(6,207)
114,059
119,388
**962,873**
**969,031**
969,031
965,759
(6,158)
3,272
**962,873**
**969,031**|
|---|---|
|||
5
**Jamia Masjid Abu-Bakr and Islamic Centre Notes to the Accounts for the year ended 30 September 2025**
## **1 Accounting policies**
## _**Basis of accounting**_
The financial statements have been prepared under historical cost convention. The financial statements have been prepared in accordance with the statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005) and the Charities Act 1993.
There has been no change to the accounting policies since last year.
## _**Incoming resources**_
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources.
## _**Islamic books and Literature**_
These books are valued at the lower of cost and net realisable value.
## _**Expenditure and liabilities**_
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised as soon there is legal or constructive obligation committing the charity to pay out the resources.
## _**Taxation**_
As charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## _**Tangible fixed assets**_
Tangible fixed assets costing more than £500 are capitalised and included at cost, including any incidental expenses of acquisition. Land and property are not depreciated and are shown in the accounts at cost to the charity. However, Depreciation is provided on all fixtures and fitting at rates calculated to write off the cost on a straight line based over their expected useful lives as follows:
Fixtures and fittings - over 5 years
## _**Fund Accounting**_
All the funds are unrestricted and are available for use at the discretion of the trustees in the furtherance of the general objectives of the charity.
|**2**
**Donations and fees**
All donations including Fridays, Ramadan and Eid celebrations
Educational fees
Rent from 66 and 166 Church Street, Paddock, Huddersfield.|**2,025**
**2,024**
31,360
43,211
44,203
19,375
11,276
16,500
86,839
79,086|
|---|---|
6
## **Jamia Masjid Abu-Bakr and Islamic Centre Notes to the Accounts for the year ended 30 September 2025**
|**3**
**Staff costs and numbers**
Gross salaries
Social Security|**2,025**
**2,024**
**£**
**£**
68639
58,969
1,622
351
70,261
59,320|
|---|---|
The average number of employees during the year was 3 part-time (2024: 4 part-time). There were no employees with emoluments above £60,000.
## **4 Tangible fixed assets**
|**Cost**
At 1 October 2024
Additions
Disposals
At 30 September 2025
**Depreciation**
At 1 October 2024
Charge for the year
At 30 September 2025
**Net book value**
At 30 September 2025
At 30 September 2024
**5**
**Islamic books and Literature**
Islamic books
**6**
**Debtors**
Other debtors - prepayments
**7**
**Cash in bank and in hand**
Lloyds bank plc
Cash in hand|**Land and**
**buildings**
**£**
845,496
845,496
-
-
-
845,496
835,496|**Plant and**
**machinery**
**etc**
**Total**
**£**
**£**
43,938
889,434
-
-
43,938
889,434
39,791
39,791
829
829
40,620
40,620
3,318
848,814
4,147
839,643
**2,025**
**2,024**
**£**
**£**
756
756
**2,025**
**2,024**
**£**
**£**
-
-
**2,025**
**2,024**
**£**
**£**
118,000
123,023
1,073
1,816
119,073
124,839|
|---|---|---|
7
## **Jamia Masjid Abu-Bakr and Islamic Centre Notes to the Accounts for the year ended 30 September 2025**
|**8**
**Creditors: amounts falling due within one year**
Accruals
Other creditors- short term borrowings from the
members of local community|**2,025**
**2,024**
**£**
**£**
770
1,207
5,000
5,000
5,770
6,207|
|---|---|
## **9 Trustees expenses**
No trustees received any expenses during the year (2024:nil).
## **10 Related party transactions**
There were no related party transactions during the year (2024 :nil).
8
## **Jamia Masjid Abu-Bakr and Islamic Centre Detailed profit and loss account for the year ended 30 September 2025**
|Donations
Educational Fees
Rent
**Total**
Staff costs
Light and heat
Telephone
Printing and stationery
Repairs and renewals
Rates
Insurance
Bank charges
Depreciation
**Total**
**Net incomings/(outgoings) resources**
**Trustees Funds balances b/f**
**Trustees Funds balances c/f**|**2,025**
**2,024**
**£**
**£**
31,360
43,211
44,203
19,375
11,276
16,500
86,839
79,086
70,261
59,320
7,735
8,519
869
998
3,763
1,068
4,218
1,471
2,837
1,121
2,459
2,280
26
-
829
1,037
92,997
75,814
**(6,158)**
**3,272**
969,031
965,759
**962,873**
**969,031**|
|---|---|
9