Masjid-e-Noorul Islam Prospect Street, Bolton, Lancashire, BLI 3QH Report and Financial Statements for the Year Ended 31 December 2024 Charity no: 1143878 Nam• Legal and adminlstratFon Infomiatioft Report of the TNstees 4-7 Report ofthe Independent Examlner Staternent of firwndal activities 8alance Sheet io Note5 formini part ofthefinanclal ststements li- l and adml 'on Ib)formJtlon Name Nlzamuddeen Kambolla 5ecretsry Moosln Patsl WKtrSecretary Zahld Gaurya Vlc&Secretary DrZuberAhmed 8agas1 President Mohammed Mu2zammll15mail Wce President Fuzell Yakub Patel Treasurer Affzel Husen Adarn Vlo TreaSU￿r Ajaz Patel Vlce Treasurer Yasln Gulam Abdullah HoldingTrnstee Mubarak Patel Hddlng Tntstee Sabir Farook Patel Holding Trustee Shokatall Karamall Salyed Holdln8Trustee 07/0612021 2010512025 07106/2021 0710612021 0710612021 0710612021 OV0412024 0710612021 OVIV2021 OViV2021 0111112021 OIIIV2021 20105/2025 3110V2024 Independent Examlfier A. Patel & Co. 341 Derby StreeL Bolton. BL3 6LR nkers Lloyds TSB Bank Plo èotton Branth, Hotel StreeL Bolton. BLI IDB Pa8e 3 ofth• Tfustees Assolafflaulilkum Warahmatullahq Wabarakatu The trustees have pleasure In presenting their report for the year ended 31 Decèmber 2024. This report is prepared in accordance wlth the Statement ol Recommended Practice - Accountlng and reportlng by the Charities and complles with appllcable law. Charlty oblects The object of the tharty Is to advance the Religlon of tslam In accordance wlth laws dictated in the Quran. the Sunnah of the Holy Prophet Mohammed Ipeace be upon him) and the Hanafl Sunni school of thought and beliefs as expounded by Imam-E-Azam Noman Bin Thablt commonly known 35 Imam Abu Hanifa las per the Institutlon of the member5 of the Ahle-Sunnat-Wal~Jamaat commonly known a5 Barelvis) as well as the Sufistic school of thought I"School of Thouthfl by suth means as the Charty decldes Including (Inter alial ilthe provlslon of fac111￿e5 and servlces in accordance wlth the rellgion of Islam includlng facllltles for prayer and worship; Ilthe pre5ervatlon of the values and rellg5ou5 and cultural traditions of the Patel (Kanamiya) Vuhrn Community of Gujarat, Indla, as are compatlble with the Sthool of Thought: Including advancin8 the educatlon of the publlc in particular but not exclusively the lotal communty In the Crnrnpton Ward of the Bolton Metropolitan Borough Councll and a150 generally withln Bolton {the 'area of beneflf) specifically In the hisfory and culture of Islam and rellgious educatlon. In parttcular ensurfng that the prov151on of rell8lou$ education for chlldren In the area of benefft In accordan¢e wlth the School ofThou8ht. Stths and adMlnlstr*lon The tharity Is constltuted under a ZOII constltutlon and reglstered wlth The Charity Comrnlssloners under chartty number 1143878. The ￿nStitUtIon ha5 been amended in subsequent years and approved at thè AGM. The Trust are elected via elertlons, whl¢h take place at Intervals as outllned in the constltutlon. Prlndple polldes to achIe￿ obJ•rt￿e$ To estsbli5h a Masjld for prayers, MadraS￿h (sthooll to provide a safe envlronment for the Chlldren to maxlmise thelr Islamic edu¢ation and other ancillary bulldln8s Includi￿ a coMm￿nity Cent￿ and to provlde other ser¥l¢e5 to the communlty In tlme of need Ilke filneral services. etc A¢tl¥ftl¢s and Achlev•m¢nts This Is intended to provlde detsils of some achievements overthe past year. E55enttal rernedial works to the Masjid bullding includin8 cydical malntenance. refvrbishment Df the Communtty Centre & Prospert Mill have taken place durlng the year. Maintenance and servio contracts have been renewed for the Heatln& Ftre Alann and Intruder Alarm. The fixed asset held by the Masjid indudes the property for its main use situated at Prospett street, Bolton. the building at 82 Halliwell Road (Community Centrel, Car Park on Progress StreeL Prospect Mill on Prospect StreeL 97 E5krfck Street and 43 Rushey Fold Lane. Bolton. The value Included In the Balance Sheet of the Masjld bulldlng and the car parl and Cornmunlty Centre 15 assess as per Estate& The value of the Pmspect Mlll, 97 Eskrlck Street and 43 Rushey Fold Lane comprlses of the cost of the land plus all the bullding costs as at the Bal¥nce Sheet date. P8ge 4 Re rt of the Trust•a$ ¢ontlftued Manwm•nt The fDlh)wlng team of ManagementTrustees wa5 effectlve as at the date ofthe accounts beSng approved; Name Dr ZuberAhmed Ba8asl MohammÈd Muzzammil15maS1 Nizamuddeen Kambolia Moosln Patel Fuzell Yakub Patel Affzel Husen Adam Presldent Vlte Pre51dent Secretsry Vlce-Se¢rettry Treasurer Vlce Treasurer Additlonally, a fantsstic team of official volunteers wlth a mult1415clpllnary sklll-set continue to help dally. The indivlduals are a5 follows: A2ii Mohammed Farid Patel Farid Asmal Falsal Rai Hanif Patel Moobln Patel Mohammed Hall Asad Nagorl Nashlr Bhaloda Yasln Ibrahlm U5man 8uk5h Siraj Patel Irfan Kakuji 5allm Patel Saeed Patsl Slddlk Yusuf Maqbool Yusuf Mlnhaj Patel Yasln Natha The Vtslon of the Commilts• To8ether. lef5 make tomrrow better for our Grandparents, Parents, Sons, Daughters & Grarrtlchlldre Edpxatlon Establlshlnga hl8her standard of educatlons for both males and female Communl Maklng everyone feel welcome regardle55 of age, race, splrftual affillations orgender. Spendlngand In¥estln8 where It matter5. to benefitthe whole community. rt of the Trumees ¢ontlnu Tho Lon8.Terni Mlll Prolert (Lllht Communlty Hubl As at the date ofthe report of the trustees, the MRI work5 are well underway and on course for the development to be ready ahead of the 202512026 academi¢ year. A huge thank you to all the donor5 who have supported the Llght Cornmunity Hub ProJect to date as well as general donation. We would Ilke to thank all of the Enterprlse schemes that have raised • masslve amount toward5 the fundralslng target. There are yet more events and enterprlse schemes planned, so stay tunedl Finally, a huge thank you to our thlldren who kick-started thls fundralslng wlth thelr sponsorshlp fonns over Ramadhan - a tnje restsment that we are worklng from bottom up. As we approach a key phase of the proje¢ we woukl fike to relterate the urgert requlr•mÈnt for ftmds to ensure a smooth and tlmely finish to the projert. We must all be united to make th15 successful and as a community. we can achleve the vlslon together. Donatlons can be made to the followlng account: Account name Sort code Account Numbèr MasJld+Noorul Islam 309101 01929719 Rl$k Manapmont Thecwr•nt account fund5 are held a leading bank to mlnlmlse di5ThPtlon to a¢tlvStles and redu¢e rfsk All Investment decSslon5 are made to achle¥e a reasonable return from acceptable sour¢e5 accordln8 to151amlc Jur15prudence wh115t mlnlm151ng the rfsk Re5ery• Polky and Future Plans At the year end the Masjid held enough funds to pay for tts expense5 for the year. Trust•os' Responslbllitl•s The law appllcable to charittes in En8land and Wales requlres the Trustee5 to prepare financlal statements for each financlal year that gives a true and falr view of the charltvs finandal artlvltles durlng the year and of its financlal positlon at the end of the year. In preparin8 those flnanclal ststements, the Trustees are required to: (a) Select sultable accounting pollcles and appl¥ them c(M)slstentlv Ib) Make judg8ments and estlmate5 that are rèa50nably prudent (c) State whether appllcable ac¢ountlng standard5 and ststements of recommended prartice have been followed. subiectto any departures disclosed and explalned in the finandal ststements (d) Prepare the financlal statements on a golng con¢em basls unless It 15 Inapproprlate to presume that the tharlty wlll contlnue In operatlon. The Trurtees are responsible for keeplng proper ac¢ountlng records that dlsclose wlth reasonable accuracy at any time the flnaftclal p05itron of the charity and enable them to ensure that the financlal statements comply wlth Charltie5 Act 1993. They are also responslble for 5afe8uardlng the assets of the charlty and hence for taklng reasonable Steps for the PTeventlon and detectlon of fraud and other Irre8ularttles. Re rt otthe Tru9tees ¢ontlnuod Audl¢orsl Inde￿ndent Examlners Under Charity Law It Is not a requlrement for the accounts to be audited and 85 such the accounts have not b*n audited but they have been Independently exèmlned by A. Patel & Co. Atcourrtants. Flnalty We would Ilke to tske thls opportunlty to thank all the Members. Volunteers and the Trustees who have played a positfve role In the Smooth runnlng of the Chadty and PTomoting Its cause. We as char5ty members would like to thank you greatly and may Almlghty Allah reward you In thls Iffe and the hereafter. Approved by the Trustees of MasJld-E-Noorul Islam and si￿ed on Its behalf bv: NI￿rnuddeeD Kambol (Secret3 L*ZuberAhmed Bagasl Datex October 2025 Date'.Y October 2025 Page 7 Independent examln•rs Report To the truslees of masjd-E-Noor￿ Islam I report on the accounts forthe ￿r ended 31 December 2024 for Charlty Number 1143878, whlch Is set out on pages 8tol4. R•spe¢ll¥• responslbllltle$ olthé tNsteeg and eKamln•r The eharlty's trustees are responslble far the preparntlon of the accounts. The charltys trurtees conslder that an audlt not requlTed for this year (under section 43(21 of the Charlties Act 1993 Ithe 1993 Act)) and that an Independent examlnatlon Is needed. It Is my responsibilttyto: examinethe accounts (under sectlon 43{3lla) of the 1993 Act); tofollow the p￿￿dU￿5 tsld down In the Ge1￿1 DlrectlonBknI bythe Chailty Cornmlsslon (under se¢iion 4317llbl of the 1993Artl; and to stste whether partlcular matters have corne to my attentlon. B•sls of Indftpondent examlnerfs rewt My examlnatlon was carrled out In accordan¢e wlth the General Dlrettlons given by the Charity Commlssloners. An examination Indudes review of the accounti￿ record5 kept by the charity and a comparfson ol the a¢counts present4d wlth those records. It also includes consideration of èny unusual Iteffs or dlx105ures in the accounts, and seek explanatlons from you as trustees concernlw any such matter& The procedures undertaken do not provlde all the Idence that would be requtred In an audiL and consequently I do not express an audlt oplnlon on the view gS¥eD by the a¢counts. Indep*thdent e¥aminePsstatem¢ In the course of rny examlnatlon, no matter has come to my attentlon: which glves me reasonable cause to believe that in, any rnaterfal re5pec( the trustee5 have not met the requirementsto Ènsure thaL" proper accounting record5 are kept Iln accordance wlth sertlon 41 of t￿ Act); and accounts are prepared whith agree with the accounting re¢ords and comply wlth accountlng requlrements of theA¢' or 2. To whith, in My oplnlon. attentlon should be dr4wn In order to enable a proper understsnding of the accounts to be reathed. Slgned: sIJ191zpZS. A. Patel & Co 341 Deth Street Bolton BL3 6LR Pa￿8 Slatement of Flnandal A¢tMiies fortha ￿ar ended 31 D¢r•mber 2024 Unreitrlct funds 21)24 Totsl lunds Tolal IKomln resiwr¢•s Incomlni resources from nerated fvnds Voluntary Income Incoring resources from dwitable activltles Totsl Incomlni t•sources 152.973 197,117 90.938 243.911 197,117 676,140 OA94 350090 44L028 Resourc•s empended Charltable actlvltles Support C05ts T•Jtal exp¢ndEd 306,188 65.052 370,677 65.052 43S,729 550577 56,796 371,240 607A73 Net knromknA resources before tr4nJfers (2WO) 5.299 199.261 Nèt m0￿ment kn fvnds 121150) 26A49 5299 9261 Tolal fund5 brought IornTard Totalfundsarrled fonvard IPy.164 L933O14 563,293 1517,457 52i756 23ts,￿6 1517A57 589.742 Pa8e 9 Balance theot as at 31 Deternbor 2024 2024 Totsl Total fund$ Total Tan8lble assets 1.745,588 1,745.588 55,354 745 4745￿8 L555A54 rrnftt ass•ts Debtors and io 30,IXIO 6&083 Cash at bank and In hand Stock 155,981 589,742 745,723 2￿(X) 89W2 Total turrent assets 188.781 589.742 778￿23 Credltars: Amowts due falllnq wlthlft Ofte￿r li &355 Not ¢uThent assets 187A26 589,742 777,168 961103 Net assets &933,014 589.742 1521756 517A57 Funds of the th4rlty Restrlrted lunds Unrestrlcted funds 589,742 589.742 1,933,014 152Z,756 563,293 L954,164 1.933,014 Totsl fvnds 1.94014 589.742 I517A57 Approved by the Trustees of MasJld-E41oorul Islam and signed on fts behalf by: Nliamuddeen Kambolla Isecretary) Dr ZuberAFwed Bw51 Date: >fortober 2025 Date: 36ortober 2025 31 Notss formlng of the ffnanclil Ft*ements lorthe year ended 31 De¢ember 2024 I. PrfKlpal A¢countln8 Polkles l•) Basb of •¢¢ountlng These accounts have been prepared on the basis of hlstorleal cost (except that Investments are shown at market value) In accordance wlth Accountlng Standards and wlth the Charltles Act 1993. Ib) In bgsls of ar¢aunli There has been no change to the accounttn8 pollcles lvaluatlon rules ènd methods of a¢¢ountingl slnce last year. Ic) Chaw to pM¥lous a¢¢ounts No changes have been made to accounts for prevlous years. I Pthdpal A¢￿untIn8 Polltles Incomk* resources R¢¢o8nitlDn of Ineomlni reJouMI These •re Incfvd•d In thé Ststement of FlnwdalActl¥liles ISOFA) whan: the eharfty becomes entitled to the resources, the trustses are virtually certain they wlll re￿1ve the resources. and the monetsry value can be measured wllh suffldent rellably. In¢omkn8 r•sources wlth rol•tod exp•ndlture Where In¢omln8 resources have related expenditure las wlth fundraIsI￿ or contract Income) the Inmmln8 resour¢e$ and related éxpendlture are reported gross In the SOFA. 6r4nts and donatlons Grants and donatlons are only included in the SOFA when the charlty has ￿nCOndItIOnal entltlement to the resouros. Tax I￿a￿S on donatlons and 8ift% Incomln8 resources from tsx reclalms are Included sn the SOFA at the same tlme as the gift to whlch they relate. Glfts In klnd Glfts In klnd are a¢¢ounted lor at a r¢a50nableestlmate of thelr valuÈ tothe charfty or the amount a¢tually reallsed. Gifts in klnd for sale or dlstrlbudon are Induded In the accounts as gifts only when sold ordlstributed by the tharbty. Gllts in klnd for use by the charlty are Included In the SOFA as Incomlry rèsources when receivable. 0￿•ted ser¥kes and facllltles These ¥e only Included In incomln8 resources (wlth an equivalent amount In resources expended) where the benefft to the charity Is reasonably quantlflable. measurnble and matsrfal. The value placed on these resource5 Is the estimated Value to the charlty of the 5ervlce or faclllty received. Volunteer help The value of any voluntary help recelved Is not included in the accounts but ￿ descrfbed in the trnstees, annual report. lThvestn*nt In¢ome Thls Is Included In the accounts when recelvablÈ. Notes fonnln8 P•rt of ihefinandal statsm¢nts forthÈ year ended 31 D•t•mber 2024 Icontlnued) Investment galns and losses Thls includes any galn or loss on the sale of Investments and any galn or1055 resultln8 from revaluln8 investments to market value at the end ofthe year. EXPENDITURE AND uA8￿mE5 Uablmty retO8nhk>n U#bllStles are recogni5ed as soon a5 there Is a le841 or construrtlve obllgatlon committlngthe tharltyto pay tyjt resources. G0￿mone* t05ts Include costs ofthe preparatFot) and exarnlnatlon of statutory accounts, the costs oftru5tee meetlngs and cost of any 8a1 adblce totrustees on 8overnance or constltutlonal matters. Support costs Support Costs include central fun¢tlons and have been allocated to artivity c05t ￿tegorfe$ on a ba515 conststent wlth the use of resouro5, eo. allo¢atlng property costs by floor areas, orpercaplta, stsff costs by the time spent and other costs by thelr usa8e. Tanalbl• Ilxed assets for use by ch•rfty These are ca￿tIll$ed If they can be used for more than one year, and c05t at least £250. They are valued at cost or, rf gifted, atthevalue to the tharlty on recelpt. Investments quoted on a re¢ogntsed stock exchange are valued at market value at the year end. Other Investrnent assets are Included at trustee5' best estlmate of mathetvalué. Tanalble flThl assets and dewedai Depreclation 5$ provlded at rates calculated to W￿te off the cost less resldual vakne of each asset over its experted useful Ilf¢ as follows: Equlpment & Furnlshlngs- 15% reiludn8 balance The freehold propertles are valued at hlstorfc cost and not depreciated, 45 the Mosqurf5 and Commwilty Centre's are consldered to have a useful life as a bulldlng of greater than 50 years and so ary depreclation charge Is consldered Immaterfal. Page 12 Note5tarnilng part of the flnandol statements fortho year ended 31 D¢¢ember 2024 I￿ntInu•d) Voluntary In￿rne Unrastrfcted funds R•strfcted lunds 2024 Total Totrl General donatlons Donatlons for external charltles Bank Interest Tax refunds Long-Term mlll project Total voluntary Income 129,770 11.555 7,203 16,1]00 79,384 243Jii 154,620 339,660 11,555 7,203 16,000 79,384 90,938 166,860 67*140 Is2￿73 4. Incomlng resources from tharItab￿ a¢tMtl•s Unrestrkted lunds 2024 Totsl 2023 funth Clothln8 Bank Rentsl Income Itab and other Sales Donatlon5 for Food (Nlyazl Madressah Fee Nlkhah Fee 210 10,093 8,251 4,882 170,201 1,165 2,$25 197,117 10,093 8,251 4,882 170.201 1,165 2,525 197,117 6A65 14n8 12,960 575 Funeral & Coffin TotJl Incomlng resou￿•5 from th¥hable artt¥liies L250 iaOA94 5. Charftable a¢rl¥ltles 2024 Total funds nds Total External Charlty Donatlons Cost of Shop Sales Utllltie5 & Ground rent Gifts & Prlze Purchases Prfrtlng aThJ Statlonery Wages & PAYE Food (Nlyazl Costs Total charltsble acuvliles 65.489 7,458 25,137 11.404 L355 253,158 7,676 370.677 317.056 10,270 22,202 10232 674 7.458 25,137 11.404 L355 253,158 7,676 167,782 64A89 550A77 Pa8e 13 Notes Iormlnq part of the Ilnan¢ial statements for the year ended 31 Dttember 2024 {¢orrtlnu•d) Support costs Unrestrf¢ted nds Rastrfctéd 2023 Totsl Total Bank charge5 Insurance Legal costs Cost of Coffins sold Repalrs and ftenewals Sundry and aeaning Expense5 Broadband & Telephone Depredatlon Total Support costs 2.761 20,865 1365 7,231 5,205 L483 24,231 6SO52 20,865 2,365 7,231 5,205 1.483 24,231 65,052 850 Il127 14,205 1,890 16,1)JO 7. Detalls of certain lten￿ ol expenditure 7.ITrustee expnses Trustees are not remunerated for their Ser¥1￿ and there were no out of pocket expense5 paid12023.. £nil). 7.2 Fee5 for the examlnatlon of the accounts The accounts are not belng audlted thls year as It falls below thè audit threshold, howeverthe accounts have been Independently examined. 8. Pald empknye 8.1 Staff eosts 2023 Total Gross wages and salarles 253.158 167.782 167,782 82 Avorw numbw of omploye•s 2024 Total 2023 Total Imam Support staff Avefa8e numberof employees 30 25 35 P88e 14 Note5 fornilng part of the flnanctal statements for the year ended 31 D￿mber 2ill4 (contlrnwd) 9. Tan8lbl• flxed assets Notes Freehold Land & Bulldlng5 R•rtal Ewlpment & Property Furnlshlngs 2024 Totsl At l January 2024 Additlons Disp05als At 31 December 2024 1,491.440 68,026 146,101 15,437 1,637.541 198A63 L60I842 115A 559A66 Its000 161,538 L637,541 Depredatlon At l January 2024 Char8e forthe year Dlsposals At 31 December 2024 82,186 24,231 81186 24231 66.186 16.IMI 106A17 106N17 Net book v•lue At 31 December 2024 At 31 t)ecem￿r 2023 &5S9A66 IA9L440 115,OlXI 55,IZI 63.915 I,745￿8 IA55055 IJ55J55 10. D•btorn and Prepayments Totsl Totsl Debtor5 Prepayments Total Debtors Ind Pf•paymonts 31.000 66Ma 11. lkndltars: amaunts fallinB due withln year 2023 Totsl Atcruals 355 632 No person or organlsation hoWs anysecurfty overthe a55ets of the MasJld. 12. Restrlctqd funds Restrlrted funds Comprlse of donatlons given by the generdl publlc for the sole purpose of Supportlng the poor Muslims as well as the Long-Temi Mill ProjecL Pa8e 15