Charity Registration No. 1148726
GILLANI NOOR MASJID
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024
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GILLANI NOOR MASJID
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Muhammad Farid Ayaz Faisal Shabir Shafique Hussain Charity number 1148726 Registered office 2 Chaplin Road Normacot Stoke On Trent Staffordshire ST3 4QS Independent examiner Laytons Chartered Accountants 6 Manchester Road Buxton Derbyshire SK17 6SB
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GILLANI NOOR MASJID
CONTENTS
| Page | |
|---|---|
| Independent Examiner’s Report | 4 |
| Statement of Financial Activities | 5 |
| Notes to the Financial Statements | 7 |
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GILLANI NOOR MASJID
INDEPENDENT EXAMINER’S REPORT
FOR THE YEAR ENDED 31 MAY 2024
I report on the accounts of the charity for the year ended 31 May 2024, which are set out on pages 5 –8.
Respective Responsibilities of Trustees and Examiner
The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an Independent Examination is needed. The charity’s gross income does exceed £250,000, however the gross assets remain under £3.26 million. I am qualified to undertake the examination by being a qualified member of ICAEW.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:
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Examine the accounts under section 145 of the 2011 Act.
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To following the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
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To state whether particular matters have come to my attention.
Basis of Independent Examiner’s 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 any 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 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:
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To keep accounting records in accordance with section 386 of the Companies Act 2006
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To prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
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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.
Name: Robert Layton
Relevant Professional qualification or body: ICAEW
Address: Laytons Chartered Accountants, 6 Manchester Road, Buxton, Derbyshire, SK17 9SB Date: 31-03-25
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GILLANI NOOR MASJID Statement of Financial Activities For the year ended 31st May 2024
| Notes Incoming resources Voluntary income: Donations and Grants 1 Other income 2 Student fees Government grants Investment income: Bank interest Total incoming resources Resources expended Charitable Activities 2 Other Expenses 3 Total resources expended Net incoming/(outgoing) resources For year Taxation on surplus SURPLUS/(DEFICIT) FOR THE FNANCIAL YEAR |
Total Funds 2024 £ 220,536 46,902 0 1 267,439 289,233 (525,384) (236,151) 503,590 503,590 |
Total Funds 2023 £ 190,684 34,017 40 102 224,843 182,110 264,130 446,240 (221,398) (221,398) |
|---|---|---|
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GILLANI NOOR MASJID Statement of Financial Activities For the year ended 31st May 2024
----- Start of picture text -----
31.5.24 31.5.23
Notes £ £ £ £
FIXED ASSETS 4
Freehold property 1,947,049 1,059,927
Other properties 262,000 262,000
Mosque land 200,000 200,000
Fixtures & fittings 118,188 454,060
2,527,237 1,975,987
CURRENT ASSETS 5
Cash at bank and in hand 146,245 196,433
146,245 196,433
CREDITORS 6
Amounts falling
due within one year 12,734 15,261
12,734 15,261
TOTAL ASSETS LESS
CURRENT LIABILITIES 2,660,748 2,157,158
INCOME FUNDS
Surplus for the Year 503,590 (221,398)
Funds bought forward 2,157,158 2,378,556
2,660,748 2,157,158
----- End of picture text -----
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GILLANI NOOR MASJID
Notes to the Financial Statements for the year ended 31st May 2024
1. DONATIONS AND GRANTS
| Donations and gifts 2. OTHER INCOME Student fees Grants 2. CHARITABLE ACTIVITIES Rates and water Insurance Light and heat Wages Social security Pension costs Freelance preachers Telephones & computer Repairs and renewals Calligraphy Food & events Sundry expenses 3. OTHER EXPENSES Accountancy Donations to other charities Bank charges Building completion costs Depreciation Other interest |
Total 2024 £ 220,536 220,536 Total 2024 £ 46,902 0 46,902 Total 2024 £ 1,861 6,193 68,688 127,405 3,598 2,146 26,500 2,266 44,505 220 3,319 2,532 289,233 Total 2024 £ 2,740 0 2,555 13,650 (544,676) 348 (525,384) |
Total 2023 £ 190,684 190,684 Total 2023 £ 34,017 40 34,057 Total 2023 £ 2,825 5,094 29,249 108,314 2,116 1,663 17,403 1,913 7,911 1,076 1,691 2,855 182,110 Total 2023 £ 4,657 11,250 2,305 43,991 201,927 0 264,130 |
|---|---|---|
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GILLANI NOOR MASJID
Notes to the Financial Statements for the year ended 31st May 2024
4. TANGIBLE FIXED ASSETS
| Freehold | ||||||
|---|---|---|---|---|---|---|
| property | Other properties | Mosque Land | Fixtures | Total | ||
| Cost | £ | £ | £ | £ | £ | |
| At 1st June 2023 | 1,472,121 | 262,000 | 200,000 | 1,697,691 | 3,631,812 | |
| Additons | - | - | - | 6,574 | 6,574 | |
| Reclassification/transfer | 1,419,246 | (1,419,246) | - | |||
| At 31st May 2024 | 2,891,367 | 262,000 | 200,000 | 285,019 | 3,638,386 | |
| Depreciation At 1st June 2023 Charge for the year Charge written back |
412,194 115,655 416,470 |
- | - | 1,243,631 31,085 (1,107,885) |
1,655,825 146,740 (691,416) |
|
| At 31st May 2024 | 944,318 | 0 | 0 | 166,831 | 1,111,149 | |
| NET BOOK VALUE At 31st May 2024 |
1,947,049 | 262,000 | 200,000 | 118,188 | 2,527,237 | |
| At 31st May 2023 | 1,059,927 | 262,000 | 200,000 | 454,060 | 1,975,987 | |
| **5. ** | CASH AT BANK AND IN HAND Total current accounts Total deposit accounts Cash |
Total 2024 £ 145,746 149 350 |
Total 2023 £ 195,935 148 350 |
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| 146,245 | 196,433 | |||||
| **6. ** | CREDITORS Net wages Social Security & other taxes Pension Accured expenses |
Total 2024 £ 9,413 1,197 474 1,650 |
Total 2023 £ 8,048 5,181 384 1,650 |
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| 12,734 | 15,263 |
7. EMPLOYEES AND DIRECTORS
The average monthly number of employees during the year was 7 (2023 - 7)
8. TRUSTEES
None of the trustees (or any persons connected with them) received any remuneration during the year.
9. RECLASSIFICATION OF FIXED ASSETS
During the year, £1,419,246 of Fixtures were recognised as fabric of the building and therefore, reclassified as Freehold Property.
This has led to a deprecation charge writtenback of £691,416.
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