Charfty numbw. 1163170 A•hralla Mosqu• Trust TRUSTEES REPORT A14D F114ANCIAL STATEMENTS FOR THE YEAR ENDED 3010612024 Pl•rI 8y: Llmbada ABIalte8 Ltd Accountsnts 10 Sl. Georges Street Bolon Lanc4shlro BL12EN
Ashrafia Mosqu• Trust FINANCIAL STATEMENTS FOR THE YEAR ENDED 3010612024 TRUSTEES D8woc¢J Suleman Badat ohamed Harnrf Rawat Ra5hid Ahmed Salk SECRETARY Dawood Suleman 8adat REGISTERED OFFICE 56. 58 Glbrallor Slr•el Bclton Lanc4thire BL3 SED CHARifi NUMBER 1163170 BANKERS HSBC, Bar¢lay8 ACCOUNTANTS Llmbada Auaocall$8 Ltd hmntants 10 SL GooTge8 Street Brlton Lanc4thiro 8L12EN page 1
A¥hrJfia Mosque Trust ACCOUNTS FOR THE YEAR ENDED 3010612024 ONTENTS Page Report of the Trustee$ Independent Examinerfs Stslernent Stslernl of Finanrjal Activitse8 Ban? She Notes io tha Accounts 8t011 Detallod Slatement of FSnand81 Advlues 10 page 2
A•hralla Tru•t FOR THE YEAR ENDED 3010612024 TRUSTEES. REPORT The trusi86s present th81r report and accounts tor Ihe year •nd8d 3010r2024 PRINCIPAL ACTMTIES The pmrypal activty of the tharhy In th• yoar under review was lo advanG8 th• r•llglon of l¥lam in accordance wth the Sunni. Hanafi belief by Sud) means as the tnJs18es think fft . STRUCTURE OOVERNANCE ANO MANAGEMENT ¢iOVERNIN(? OOCUMkN I Th8 charity stsrteé Its operatlons In 1990 8nd1s constituted under a 2015 Twst Deed Bnd registeTe(l ith The Charity Comrnlssloner5 under charity number 1163170. RISK MANAGEMENT The cjjrrent 8ccnunt lunds ar• held hth a leading bank to minimlse dif4uption to actieS and reduca rlsk. COMMITTEE STRUCTURE The Committees •r•'. - fund T8ising cLmrnirt8• - madrassah cornrnrttee - m8nag8moni ¢rynrniitee - 8¢ance comrnitt86 I lh8 above Commltlo8$ mo01 on #everal occaBlon8 In the year and thelr proceedings arn lomwlty mlrtulgd and repcffted to th• bo8rd. OBJECTIVES AND AcTIVlEs The c+>jethes ofthe Larlly are to alfvar the religion of Islam In aCCDrdgnr vAth the Sun, Hanafi belitsf by auch rrrdans the trust¥ think fil kncluding by.. al Ihe provlsion of a buildlng Imosquel for the fiva4mos d85ty Ccfflgregatlon prayer: bl the provlsion of Islarnlc education for Mudim chlklren and adujts.. I promoting good communlty relatIcS bolwn p•r60n8 ol dlffor•nt rado18nd fal¢h groups; dl ralsing awareness and underslandlng of IslAmi¢ bellefs and prac153,. el iaising lunds ILY charitable purposes suth as pDv8rty rgligf, n¥lsJial disasl•r8, famiThry, and lor the ROY Bollori h¥tl. ACHIEVEKIENTS AND PERFORMANCE Th ¢h8rity is run ty truste88, volunteers and pjid $tsff. Th• olarfiy hBB 9(8 about tholrwork for 8 few ye8r6 by provldlng 1618Mk •du¢ollon. pr8yer18dlRle8 and r81161 work and ¥ lew yebrs ago embarked on the construction of a completety now mo8qu$ on the exi8ting 8lte by demoU8hlng tho old busl¢*ng. The naw bullding was openBd for use (m the 8th of Aprfl 2021. TrUSTEES' RESPONSIBILITIES The18w appllcable to ctt•rtti•s in England 8nd.W09 requir•s the Trustees lo prepore financial statoments for eath finan081 year that glves a true and fair wew of Iha d)aritys fin8ncial aCtItieS during thè y8•r ond of Its flnanclal po6lUon 8t the end of the yèar. In preparing ¢ho8e finanual ststamonls, th8 Tru¥toes are required io: al select iuii8bl? occounting polici•s and appfy them consistent page 3
A•htafiJ Mogque Trust FOR THE YEAR ENOED 3010612024 TRUSTEES. REPORT bl observe tho methods and prinoples in the charib.es SORP cl rn8ke judgemeTrts and estimat&s that ara reasonabty prUdt dl state thether applicable 8ccounbn9 Standards and statements ol recommended praclice have been lollow•d, subjecl to any departures discbsed and explalned in the fin8nu81 stslernents •) w8pare Ihe finan(a81 slatements on a gc4n9 Ctmeem ba818 unle88 it is inapprcfJri8tè to prosume that the cherity wll CLMtinue in 0ratICl The Trustees Bre responsibl• for k•èping proper 8cc4Junbng recnrds th&t dis¢4o$e vMth re850nable 8coJracy at any *m• the rin8na81 positson of the eh8rity and enable them to ensum th8l the financial stsiements compty with Chariuès Act 2011. They are also rosponslble f¢y safeguwding the assets of tha charity and hence for taking rea80nabl8 st•ps fur th• wevenuon fd deteclon of fraud and other IrreguLqrti?$. Auditors I Ind8p8nd8nt Ey8min6rs Under Charty Law it is not a requlr•mant for Ihe account8 to ba audrtad and a$ su¢h the accounts hav• nol b••n but they have b88n indldentlY exarnlned by Llmbada A860clat88 Limlted. Th• raport W88 pr•poro(I In accordanco th th• 8p•rA•l prO$10B withln Part 15 of lh• Compan1•$ Act 2006. Thls mport was approved by the 8oard of Trustees 0611012025 Dawood Suleman 8adat Trustge pag& 4
A•hrafla Moquè Trust INDEPENDE1 EXAMINEifs STATEMENT FOR THE YEAR ENDED 3010612024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ASHRAFIA MOSQUE TRUST I report on the accounts of th8 company for the year enL1ed 30106r2024 . RESPECTIVE RESPONSI8ILITIES OF TRUSTEES AND EXAMIPIER The truste86 are re6pon6ibl8 for th• pr8paraOn of the account6. The tru8t865 considgr thai an auijlt Is not requlred for thls year under saction 144121 ol the Ch8rilies Act 2011 (the 2011 Act) And thot an Sndewn<lont ex8min8bcffi is n8ed8d. The thanty8 oross Ino)me has not exceeded £250.000. aving sallsfied mysem that the charfty Is not su¥$d to an aud4t under c(Jmpany law and Is 8llglbla for Independent ex8rnSn8tlon, rd is my responslblllty to.. - lxgmine the accounts under section 145 of the 2011 Act. - f¢4low the procedure6 laid down in th8 g6nar81 Oir8¢J'onb given by the Charity COMMISOn under 60n 145ISllbl of the 2011 Act.. and - Blate whether particular rnatt ha corne to my altenuon. BASIS OF INDEPENDENT EXAMINERS STATEMENT My exaMInaan was carrd avl in accrydance wlth gereral Dlr•ctlons plvan by the Charlty CommSs&on. An ox8minallon indudes a review ol the 0ntIng re¢d$ kèpt by th8 chadty and 8 comparison of tho aGcounls presentod wth tho3e re¢ordB. 118lso indudes conwd8r8b.on ol any uThusu81 ilems or disch)sur•# in the accounts, and seekng eKpL8n8ts'ons from the trust Conming any such matt•rg. Th• proG•dure$ undartak¢n do t7ot prowde all ovidonce thot would b8 rèquired in an audll, and consequenuy no opinion 18 9iven 88 to whether Ihè oeeounts presenl a 'true and fairt View and the report is limi¢d lo those rnattgrs Set out in the 6tglem8nt bdow. INDEPENDENT EXAMweRS STATEMENT In conn•ctlon vlth my gxamlnatlon, no matter has come to my att8ntlon 11 whlth gfv88 rn8 r8ason8bl8 caiJ88 lo b8118v8 IhHI in, Any rnhp8rt, tho reqllinf&'. - to keep accounUTrg racordB In 8cciJrdan¢8 vlth $ecllon 130 01 the CharfUe8 Aci.. and - to prepare a¢count8 whith a¢xord with Ihe 8cr£Jundng re¢ord• and comply wllh the accoUnng rnqulr•m•nts of the Charille8 Act hav8 not been rnel,. or 21 to which, in rny oplon, attenticm should b• drawn In oréer lo en¥Ue a proFer undersi8ndiThJ ol the 8ccwnts to b• rgBthed. Dale.. 0611012025 Limbada Assocaite6 Ltd Aeeounlants 10 St. Georges Str••t 8c41on Lanc8shlre BL1 2EN page 5
A•hrafla Mosque Trust st•t•m•nt of Flnanclal Al¥It1•S for th• year •nd•d 3010612024 2024 Tot*1 2023 Totsl Unrnstrlc R••¢rfct t•d fundm d fund¥ Ineorn• Ineome frcffl genei8led funds Income trom chaNtgbl8 AdivltJe8 Tot•1 Incom• and •ndowm•nts Expèns•• Costs of gen•r#Un9 tunds Expendtture on Charttable aCtIv.88 TotBI Expan0¢0 N•¢ galn• on Inv••tm•nt• N•t Income 99.515 99.515 99.515 217,881 99,515 217,881 60.590 60.590 60.590 49,877 60,$90 49,877 38,925 38,925 168,C(A G•ln•llloSI on r•valu•tlon of flx•d i••••t• N•t mov•m•nt In lund#'. N•t Incom• for th• y•ar Total lunds brou Jht I¢ywaTd N•1 fvnd• c•rrb•d loprd 38.925 38,925 168,IY)4 2,649,753 33,189 2.882.922 2,714.917 2,888,078 33,189 2,921.847 2,882,921 Thls statement of finandal activiUe8 Includ•8 all gains and los$ rwnLsed Sn the y•ar. Income and expandllure derfve from Contlnukng aCtltieS page 6
A•hrafia Mo•qy? Tru•t BALANCE SHEET AT 3010612024 2024 2023 Not•• FIXED ASSETS Tangibl8 a666ts CURRENT ASSErs 2.776.760 2,774.508 Ca8h at bank and in hand 145.887 145,887 800 125,213 125.2f3 16,800 CREDITORS: Amount• tslllng du• wlthln on• y••r NET CURRENT ASSETS roTAL ASSETS LESS CURRENT LIABILifiE8 CAPITAL AND RESERVES 145.087 2,921,847 108,413 2,882.921 ilnr•itrfcl•d lund• General lund R••trlct•d fund• 2,888.678 33,169 2,921,847 2,849.752 2,882.921 I he trusteoB acknovh•doe Ih•lr r•spon6lbllrtle¥ lor complyln9 wlth Ih? regulrem•nt• ot th• Act wfth respect to accountlng rn¢o and the proparallon ol a¢¢ounts. Approved by th• bo•rd of tru•t••• on 0fj11012025 •nd •1gn•d on th•lr behalf by Dawood Sulea B*dat TfU3tee page 7
Ashrafla qu• Trust MOTES TO THE ACCOUNTS FOR THE YEAR ENDED 3010612024 1. ACCOUNTING POLICIES la. kncomlng Re8ource hjl Incomin9 resources are Induded cn lh8 Stslement of Finandal Actfvities when the chadty Is l•gally •nllUed lo the income and th• amount can be qu8ntifl•d wlth re88cble accuracy. 1b. Re•our¢es Expended Expen¢Jitbre is accounted for on an acemjals basis and has been c18fl$d under haadings ihai aggragate all c05t Telaied the C818gory. whe costs Cgnnot be directly attributed lo p8rtlGular headings they have been ayocated to aclbvities Dn a basis CLV15151ent with Ihe use of resour¢e8. Ir. Alocallon And Apportlonm•nt Co•ts AJI costs r81ate io the singl8 activity ol thg charit8bk8 o)mpany An(J 8ffj recognised acccrfdingty. Id. Fund AGwunllng Unres¢rlct•d fiJnd8 can b• utsod In accoréanc• th tho Chart¢ab obJ'•ctiv¢$ at the dlBfXetion of tho tsuJt•¢$. Restricted funds can only be used for partlcular TaBtricted purposes %thIn Ihe objects olthe charfty. Rg$tyktloni arise when specifi¢(I by the donor or %th8n funds are raised for p8rts'cu18r r•Étrlct•d purp06e6. D&slgnèi•d tunds are funds set asldts by the trustees out of UnS¢t•d general funds lor th• sp¢ryfic fulure puryu•s c wdects. l•. D•pr•¢l•tlon Devada h88 bttn pro¥Adad at th• fdlowng rates In ord•r to wdlo off the assets ov•r th•lr 88llmated u8eful Ih•s. Fixtures and Fiitin95 roduong balanrn 15% 2. OIRECTORS AND EMPLOYEE8 Parttcular8 01 emplo•¥ Ilncluding (Jlrnctcrtl •rv •hown b•low'. Employee costs durlnq the year amounted lo.. 2024 2023 Wa0•8 and s&lbrfeB 14,467 14.487 14,034 14,034 J. TANGIBLE FIXED A88ETS Land And Flxtur•i 8ulldlng• •nd Fbttln4• T¢)tsl Co•t Ai 0110712023 Addidons AI 3010612024 D•pr•ClaOn AI 0110712023 For the year At 3010612024 N•t Book Amoun1• AI 3010612024 At 3010612023 2,717,208 10,847 2,728.055 80,889 2,798,097 10,847 80,889 2.80B,944 23,589 8,595 32,184 23,589 8.595 32,184 2,728.055 2,717,208 48.705 2,776.760 57,300 2.774,508 page 8
A•hrafia Mo•qu# Tru•t 4. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 Bank loans and overdraft$ Cmhef Creditors 16,0 800 16,800 & UNRESTRICTeD FUNDS Brought Ineomlng OutgolngTran•fw• CavA•d fop*•rd r•8ourc• r••ourc• lorw•rd •neral lund 2,&49.753 99.514 2,849,753 99.514 60,589 60.589 - 2,888.678 - 2,888,678 RESTRICTED FLINDS Brought Incomlng outlloln9Tr•n•f Carrl•d fopw•rd r••ourG• foTh¥¥rd S8dk8 33.169 33,169 33,169 33.169 Exp•nM$ 8y Ch•rl¢•bl• Actlvty th• y••r •nd•d 3010812024 2024 2023 60.590 60,590 49,877 49,077 page 9
Aghralla Mo•que Trust Incornlng R•sour¢ for th• y•ar •nd•d 3010612024 2024 Incomlng 0• Incomlng rg•ourc•s from g•n•rat•d fund• Charltabl• Aetlvlt• Ramadan Donations Ganeral Donatlons New Mo$jid oati(S Rent Recavod Jummah Don8ts'on8 Gift "d Intefysl Keceived Fun8ral Serwice8 Incom• Nikah ReciptS Hall Hire Incom• 16,834 6,124 32.066 20,220 20,486 2,190 13,449 153,355 20.160 22.205 6,000 62 200 260 775 820 190 99,515 217,881 99,515 99.515 217,881 217,881 page 10
A•hrafla Mosque Trust Expens•• for th• ye•r •nd•d 3010012024 2024 2023 EXn•S CNts of g•n•railng funds Ch•rll•bl• Actl¥lU Rates Heat and Ilsht General w8ge8 Equipmènt rantsl Insur8nce Printsng Teleph0 8twJ broadband Repairs and renew818 Ll¢en¢e$ 8ank eh8r9•8 Other Intere8t Sundry expensas Depredatlon ol flxtums and fflrfngs 2.110 18,524 14,467 192 5.29) 1,567 1,069 3,468 300 1.718 13,394 14,034 419 3,807 1.147 300 82 79 ij 62 2.623 10.116 49.877 8,929 8,595 60.590 60,sgy) 49,877 P8go11