Charity Registration No. 1148726 ## **GILLANI NOOR MASJID** **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024** 1 ## **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 2 ## **GILLANI NOOR MASJID** ## **CONTENTS** ||Page| |---|---| |Independent Examiner’s Report|4| |Statement of Financial Activities|5| |Notes to the Financial Statements|7| 3 ## **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: - Examine the accounts under section 145 of the 2011 Act. - To following the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act - 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: - To keep accounting records in accordance with section 386 of the Companies Act 2006 - 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 - 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 4 ## **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)**| |---|---|---| 5 ## **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 -----**
6 ## **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**| |---|---|---| 7 ## **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| |||||**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| |||||**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. 8