Chanty number. 11fj3170 Ashrafla 1kn4u• Trust TRUSTEES REpoirr AND FINANCIAL SfAYEMEPU3 FOR THE YEAR ENDED 3010612023 Pr•r•d By.. Lirnb•da Assoc3I1•J Ltd Accounl8nt 10 Sl. George8 Stregt 8c41on l8ne*Fhlr• 8L1 2EN
A•hnfl• Mo¥4u• Tt Fk4ANCiAL STATEMENTS FOR THE YEAR ENDEO 3010612023 TRUSTEES Dawc4)d Suleman Bad81 Moh8med Hanif Rawat R88hid Ahmod Salk)o SECRETARY Daw(d Sul•m8n Badol REGISTERED OFFICE $6. 58 Giaer Str881 Lanc6shlro BL3 SED CHARifrf NUM8ER 1163170 BANKERS HSBC, B8rcthya ACCOUIITANT8 Lknbad8 Assocaltog Lld unlants 10 SL Georyes Str•81 Bolton L•ncashire BL12EN page 1
A•hr•fia Mogque Tru•t ACCOUNTS FOR THE YEAR ENDED 30106120YJ CONTE14TS Pag8 R8wI ofthe Trust8•8 Independent Exarninerfs Ststement Sts18rnent ot Finaneial ActlVltye8 Balance Sh8•t Nottss to lh8 Acn(S 8t0 11 Detalled Stalemenl ol Finanryal Advitlea 10 Page 2
A8hralla Mosque Tru•t FOR THE YEAR ENOED 3010612023 TRUSTEES. REPORT Th8 tru6tee6 5nI their report and 8e4x)unls for the ye8T 8nd8d 3010612023 PRINCIPAL ACTfviTIES The npaI 8clivity of the chartty Sn the year under revknv w85 to advance the religi ol Iskm In accordance wllh the Sunnl, Hanzfi belief by such mean5 8$ the Irusiees Ihink fit. STRUCTURE GOVERNANCE AND MANAGEMENT oovtRNING OOCUMENT The charity started its operalons In 1990 and is cMsluted under a 2015 Trust Oeed and reglslered 44lth The Chwty Commissiongr8 under Gharity number 1163170. RISK MANAGEMENT The rrent oceount fvnds are hald 180dlng bank to mlnim18o dlsrupljon lo and reduce COMMITTCE STRUCTURE The Commfftoe5 are., . ft¢nd r819ing cornmiitee - madratsah cornm¢ttee - manègomeni commlttee - mointe.nAn¢ rrynmttto?. AJI the abovo Commltto88 m•èt on B8veral octaÈlon$ In th• y•ar and Ihek proe8•dlngs are formally mlnuted and raported to lh• OBJECTIVES AND ACTIVlnES The cbj8dive8 01 Ih• charfty ar¢ to advanc8 Ihg rollgSon of Iskqm In accordance the Sunnb. Hon8fi bollel by auch rneans A• the trusteas think fit includlxg by.. 41 the prOVion of * bulld1r Im08quel for the flV8Me1 daify conqregallonal prayer, bl the pro%A8lon of 15MiC eduOn for Muslim thlldron and adult8', cl womotsn9 good rommunrty re18tlonJ belween pernons of different raclal and fallh groups,. dl rnising aw8reness and under618nding of l¥lamlc bellefs And praclices: •) rAl¥lng funés for charttable pu¥posvs such 8$ Poverty rak¢f, natur81 dlsa$ler8. farrAno. ènd the Royal Bdlon hosytsi. ACHIEV&MENIS ANO PERFORMANL& The tharfty18 run by tW8t8e8, volunteer8 and pald stoff. The ch3rfty has gone about their wort( lor a lew y¢ar8 by YOdIng 181amk educallon, pr•yw fadlilea and relief work and a few ygars ago tsmbarked on the construction of a compl818ly now mosque on the exlsllng 5118 by d8molishin9 th¢ ¢Jd building. The new buildlng wa8 opened use on the 8th ol Aprti 2021. TRUSTEES. RESPONSIBILITIES The18W 8ppI1tab lo charities in England and Wales requires the Tnjstees to prepare financial slatements for each flnancial ye81 th8t give8 9 Irue and 18lr view ol the charfty$ financlal actilIeS during thct year and of Its fimanryal posill.on at the of the ar. In prepartng thoge ftnanclal 5t8t8rnenl8, the Trusiees are requSr8d to.. al $ol•ct iuhabkry aCUnting apF4y them con8llt•nlty page 3
A•hr•fi• Mo¥4u• Trujt FOR THE YEAR ENDED 3010612023 TRVSTEES. REPORT bl obs8ry8 Ihe m8lhods and princit48$ in Ihe cha• SORP cl make judc8ments and 8Stimalo8 that are r8a50nabfy prudent dl stal8 whether appliGable accounting slandards and slatements ol recomrn8nded practic h8ve bgen I1)we. subiecl to any departure8 di8cIo8ed ané 8xpJained in Ihe finanLyal 51at•ments el prap8re the finani4al sla18m8nlS on a gc4ng eCCe ba818 unlo88 N Is inappropriate to Wvsum? thal Ihe thaiity vrill conbnue in operallon The Trusteos Are res)nSIble lor keopng proper attming records m8t disd05e th wsonabkn Accur8Cy 8¢ 8ry ts.me th8 rnano81 po&tion of the tharity and onable th•m lo ensure Ihal th¢ financial slat•m8nts compty wlh Chari•S Act 2011. Th•y are 8150 responslbk lor safegu8rdlng the assets of the chartty and hence lor t•kSng reasongble steps for Ihe prwnUon and d&t8thc of fraud and other Irrégularities. Avdltus I Independonl Ex8mSner8 Un¢J8r Chanty Law rt is not a requir8m8nt for tho accounts lo be audlted an(1 a8 Such th• aOUB have nol b•an auotted t*Ji Ihey have been Iné8pendently examlneé by Limbada As50Clate8 Limiled. The rnport wa8 prepared in Bccordance wlth tho spgclal provl8ions thIn Part 15 ol the Cornponie6 Act 2006. Th18 ieport wa8 8pprov8d by thg Board of TYust8eJ on 1510412025 DO)0 Sulerr¥ttn Baoat Trustge pgge 4
A•hrnfia mgue TN•t INDEPENDENT EXAMINEIYS STATEMEP FOR THE Y&4R ENDED 3010612023 INDEPE14DEI4T EXAM114ER'S REPORT TO THE TRUSTEES OF ASHRAFIA MOSQUE TRUST I report on the 4ccoun18 of Ihe company for the y8ar ended 3010612023 . RespECTIVE RESPONSIBILMES OF TRUSTEES AND EXAMINER Th• tru518e$ are responsiblè lor thè prgp8ratior of tre accounts. The trusle86 consider that an 8udtt 18 riot requlr8d for Ihlfj year unéer secucfi 144121 of th8 Ch8riles Acl 2011 (the 2011 Acil and thal an independent examination is needed. The chafltys gross Ineorne has not exce8ded £250.000. Hamno S8b$fied rnyself Ih8t Ihe charity 1$ not subject to an audrt nder wmpany18W 8r¥J * elig1b for Indepen¢•ni ¢Trn8r. It18 my r8spLbI1Ify lo.. - 8xamln8 the accounts under s•cUon 145 Dlthe 2011 Act., . follow ¢h¢ procedures 1 in the general Dliec¢ion$ given by Charfty Comm188lon und•r 1451Sllbl of thts 2011 Act., gnd $1018 i#thr p•rU¢JJk8r ¥allers ha¥tr cwie ID tvly a(1)(4. BASIS OF WDEPENDENT EXAMINERS STATEMENT My ¢Kamknation wa5 cani8d out In aGran wlth gonernl Dlr8cticrfB glven by the Chartty C¢MISe0n. An frxamlnalic Indudes 8 rewi8w of IhE accounting recortls kept by the chertly ond • cornparl$w of the accJnIS presenled wth those reCts. It 8180 indudes considemlion of any unu6ual blem5 or dSsclo8ures in the accounls, and 6e8klng oxplanalbons from the truBlees c•Jncemina arjy 8uth maltOfB. Tha pFrKedure8 und8rtBk8n do not ¥1d? all th• •wdenco thai kn4d b¢ rnouired In 8n audil. and eon5•quenlty no opinlon15 gSven as to whether the 8cMunts pre8•rit a and f81r' eW and the r•port is Ilmfted to thoa¢ matt•rn #ot out In th? slatem8nl below. INDEPENOENT exAMINERS STATEMENT In conDectJon th my exarnlnalion. no ma¢ter h•8 corne lo my attontion 11 **ich gives mo re8sonoble c8USe to teli•v8 Ihot In, any matorf81 rg8pect. the requlrem•nts'. - lo keep occountyng records In aecordan¢• wlh 3edion 130 01 th? ChanDes Act., And - lo prepare #ccounls whlch acrArd vllh Ih? 8ccounUng record$ and comply wllh the accounlin9 requirements ol the Chortues Art havo not b8•n mel.. or 2110 whith, in my opinion, Bttootion should b• drawn in der to •naÈ40 a woper und•r8tanding of thg accounts to bb readd. Daig.. Lirnb8d8 A$6oc8I18s Ltd Account&nt8 10 St. Georges Stroat Bofton Lancsshlre BL12EN page S
Alhrafia que Tru•t 8tat•m•nt of Flnanclal Athtt1•8 lor the y•ar •nd•d 3OIQW2023 2023 2022 Tolal Unr•strlc R•strlct ted lund* d fvnd• Totsl In¢om• Inrne from g•nèra18d fijnds Incomo chHrilable Actiwti86 Tot•1 In¢om• and •ndowm•nt• Exp•n••• CostB of oenwatlng fvnd8 Expgnditure on Charilable aCjJvi?$ Totsl Expen•e• Net galns on Inv••trn•b)ts Net Income 217.819 217,819 62 217.881 118.829 62 217,811 118.829 49.815 49,815 62 49.877 62 49,877 54.827 54,827 168,004 168,004 64,002 G•ln•l(l1j on r•valu•tlon of flx•d a¥J•¥ts N•t mov•m•nt In fvndJ.' N•t IncLNn• for th• y••r Tot81 fvnots trtyjghl foty4ar(t N•t fvnd• carrf•d for4rd 168,004 168,004 84.002 2,681,748 33,169 2.714,917 2,650.915 2,849.752 33,169 2,882.0212.714.917 Thls statement ol financial 8CtiviJes Include6 #11 g#ln$ and KIsM8 r8eognl$ed In the yebr. All Incorn¢ and 8¥pendlturn d8riVg from contsnuing activ& pago 6
A•hr•fia Mwque Trult 8ALANCE SHEET AT 3010612023 2023 2022 14ote• FIXED ASSETS Tangible assets CURRENT ASss Deblots larnounts falllng dve within one yoarl Cash at bsnk and in hAnd 2.774,508 2.766,268 8,W2 103,647 111.649 163.000 12S,214 125.214 16,800 CREDITORS: Amount• falllng du• wllhln on• y•ar MET CURRENT ASSETS I IUA81LITIE81 T07AL A88ET8 LESS CURRENT UABILnE$ CAPITAL AND RESERVES 108,414 2.882,922 51.351 2,714,917 Unr•trlet•d fund• Genoral fund R••tAct•d lund• 2,849.753 33,169 2.882.922 2.681,748 33,169 2.717,917 The trusleeb acknowlg¢ge their rospon81blltti¢s Iw cOmpln9 wlth lh• rUementS Df th• A¢t vAlh re8pecl to acrthnikn9 re08 and the prepar8Uon ol accounts. Apwo¥•d by ih• board ol trust••• ¢>n 1310412025 and •bon•d on thelr b•h•W by Tru8t•8 P89• 7
Ashrdfla MqU9 Trust NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 3010612023 1. ACCOUNTING POLICIES la. Incornlng RDr¢•I JI in¢xming resources are Induderj on the st8iBm8nt of Finanri81 hAltIeS when the charity Is legally entiued to the ¢(8 and Ihe arnnI can be quantified with reasonable accuraey. Ib. RQuOI Exp•nd•d £mdItur 1$ nted on an accruals basi¥ Jnd b•en das55fie4 under headings that aggrngal¢ all Gosl related lo tho category. Where costs cannot be dlreclly 8ttn'bute(I to particul8r heAding3 Ihey have been albcated to s1111e$ on a b¥si8 sistenl wlh the use of reswrces. 1c. Allocatlon And Apportlonmont OICv4t• AII c051s re18te to Ihe 5in9le ol the eh8rftBbl¢ cornpjny ond are recogSe 1cccdlng. 1d. Fund A¢countlng Unr98tricte(J hJnd6 can be u8ad In ae¢ordancs the chadtable oble¢tlv•i at th• dl8crg.on of the tnJ8too•. Reslrkted funds e4n onty b• uied parlcu18r r88trfctod purpo5•5 Within the oWecl8 ol the tharfty. R•strfcUonfj BrlBe when rified by the donor or when funds are raised for porticular restrtcteLI purpos05. D881qnal¢it funds ar• funds aslde by Ihg trustee$ out ol unrestdct8é general fund8 for the ydfic futur• purpos•s or ed8. 10. O•pr•d•tlon Dèpreciation hos been pro¥hded al th• foNowlng rote# In order lo wrtte off the 8È8•1# over thelr 88ty'm81eLI u8eful Ilvas. Fixtuie8 and Fittlng rodudTh9 balan¢e 15% 2. OIRECTORS AND EMPLOYEE8 ParUcul•rs of employees Ilndudiw dlrdorsl are 8hown bèlov. Ernpsow c08t8 durtng the year amounted to.. 2023 2022 Wages and 8alarf•a 14,034 14.034 11.708 11,70 . TANGIBLE FIXEO ASSETS Land knd Flxtur•B Bulldlno• and Flttlng• T<*•1 Cost AI 0110712022 2,117,20B 62,532 2.779.740 18.356 18,356 80,888 2.798.096 Additions At 3010612023 •pr•cSatlon At 0110712022 Forth8 y8ar AI 3010612023 2,717,208 13,472 13,472 10.116 23,588 23.588 Nel 8ook Amounts AI 3010612023 At 30106r2022 2,717.208 2,717,208 57,300 2.774,508 49,060 2.766.268 pag• 8
A•hrafla Mo¥qu• TN•t DEBTORS 2023 2022 Amoiintr¢ Iglllng due w4th1n on? year. Othar debtors 8.002 8.002 CREDITORS: AMOUNTS FALUt4G DUE wffAIN ONE YEAR 2023 2022 Bank loans and thlordrafti 16.000 1622C Olher cr8ditor5 16,800 •. UNRESTRICTED FUNDS Brought hGamlng OutgolngTr•n•hFX C•th•d forward ra*ourc• r•#ourc• ford G?n¢r¥F fund 2,881,748 217,820 149,8151 2,681,748 217,820 49,815 . Z,849,753 . Z,849,753 7. RESTRICTED FUNDS 8rouqht kn¢omlno OutgDlngTrnn•f•rn forward r••our¢• r••0• fonvard Sadkg 33,169 33,169 62 162 33,169 62 82 _ 33.169 exp•n••• By Ch•rtt•ble Actlvlty lor th• year •nd•d JOM1612023 2023 2022 49.877 49,877 pago 9
A•hraffa MqUe Trust Incomlng Re8ourceB for the year •nd•d 3010612023 2023 2022 In¢omlng rIvr¢•6 In¢omlno r••oUr• from g•n•r•t•d lund• Charttabl• A¢tlvlt•• Ramadan Donabons Gonoral Don8tJon8 New Ma5jié DOnaon Rent Rvrrived Jummah Donatlons 2.19) 13,449 153.355 20.160 22,205 6.000 62 4.298 14,454 46,345 16.7(H) 28,376 7,893 GMMd Interest Received Madr88sa FeaB SIBt8r8 Cour888 F888 Funaral Exp8nsaB N#h R•c•lpl8 579 75 200 260 217,881 11B,829 217,881 217,881 118.829 118,829 pa98 10
ABhrafia Mosque Trujt Expens•s for th• y••r •nd•d 3010612023 2023 2022 Exp•ns•s Co8t$ of g•n•ratlng fvnd• chal&ba Actlvltl•8 Ra18S 1,718 13,3J4 14.034 419 2,836 Heat and light Gen8r81 w8ga$ Equipment rental Insur8ncè Pn'ntinq Telephon& jnd broadband Wob6rt0 Co818 Repairs and r•tMwa Li¢¢08 eank tharg Other Inlore8t Siindry •xryJn8•9 Dow•dallon ol flxiur•8 and thUnq8 11,708 3.807 1.147 1.090 5.224 1,447 1,OTT 41 lo,1 3CKI 1,OBS 3CIJ 82 62 2,623 10.116 49,877 47 751 7,861 $4,827 49,877 54.827 P8ge11