2024-03-31-accounts - Al-Azhar Mosque South Shields

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Al-Azhar Mos ue South Shields CIO Accounts for the ear ended 31 March 2024 Charit Commission Reference No: 1164773

Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Contents

Reference and administrative details Trustees' Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the accounts	Page
	1 2-3 4 5 6 7-9

Al-Azhar Mosque South Shields CIO Reference and administrative details for the year ended 31 March 2024

Charity Registration No: 1164773 Principal Office: Al-Azhar Mosque Laygate South Shields Tyne and Wear NE33 5RU Trustees: Mrs Eftekar Al-Sayadi Mrs Essediya Saleh Mr Hamid Ali Mr Ibrahim Ali Mr Muhammad Rehman Mr Muhammed Mohamed Mr Rami Shublaq Mr Tariq Mohammad Bankers Lloyds Bank 101 King Street South Shields NE33 1DT

Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773

Trustee's Annual Report for the year ended 31 March 2024

Structure, Governance and management

Al-Azhar Mosque is a Charitable Incorporated Organisation (Charity Commission No 1164773).

The trustees are responsible for the general management of the mosque. All trustees voluntarily invest their time and do not receive any financial benefit. The trustees Meet monthly and are responsible for the management of the mosque.

Aims

The objects of the CIO are, for the benefit of the public: 1.1.1 1.1.1 to advance the Islamic religion (Ahl al Sunnah wa’l Jamaa’ah); and 1.1.2 to advance education in accordance with the principles of that religion, in South Shields and the surrounding areas.

Activities

Prayers - The mosque is open all day for the five daily prayers as well as Friday prayers. Festivals - The mosque provides food free of charge to the local community during the month of Ramathan.

Eids are celebrated in the mosque with family activities and a communal meal

The mosque also provides the following services to the local community

Complete Funeral facilities
Civil marriage and nikkah
Hifz classes

Community activities

Regular mosque open day events
Health awareness programs
School visits
Interfaith activities
Events to promote working with the local council, police, fire brigade and other statutory
authorities
Fundraising for local and national charities

Principle fundraising

The charity’s main source of income comes from Friday collections with an average of £360 per week as well as rental income received from six flats to the value of £2000 per calendar month.

Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773

Trustee's Annual Report for the year ended 31 March 2024

Future plans

The mosque is currently in negotiations with the local council to purchase land adjacent to the mosque to resolve the parking issue. Also plans have been drawn up for a future extension to the mosque.

Risk management

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate our exposure to major risks.

Reserves policy

The Reserve Fund represents unrestricted funds. The Trustees aim to maintain sufficient reserves so as to give flexibility to cover temporary timing differences for donations received, adequate capital for core costs and which will allow them to respond quickly to the needs of the Charity.

Trustees' responsibilities

The Charities Act require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus of the charity for that period. In preparing those financial statements the trustees are required to:

select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the trustees and signed on its behalf by:

Hamid Ali

22 January 2025

Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Independent Examiner's Statement, Report and Opinion on the Accounts

I report on the accounts of the charity for the year ended 31 March 2024

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under (under section 145 (5)(b) of the Charities Act, and
to state whether particular matters have come to my attention

Basis of Independent Examiner's Report

My examination was carried out in accordance with 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 the 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 material matters have come to my attention

which gives me reasonable cause to believe that in, any material respect, the requirements:

• to keep accounting records in accordance with section 130 of the Charities Act; and

• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; and

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

AMS Accountants SBU Ltd Accountants and Business Advisors

Wesley Place Dewsbury West Yorkshire WF13 1HD

22 January 2025

Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Statement of Financial Activities for the year ended 31 March 2024

Incoming resources from generated funds Grants and donations Resources expended Charitable activities 2 Governance costs 3 Total resources expended Net outgoing resources for the year Total funds brought forward at 1 April 2023 Total funds carried forward at 31 March 2024		2024 £ 114,131 81,303 180 81,483 32,648 3,027,886 3,060,534 Unrestricted Funds		Unrestricted	Unrestricted
				2023 £ 72,235 74,625 180 Funds	Funds
				74,805

				(2,570) 3,030,456
				3,027,886

There are no gains or losses other than those recognised in the Statement of Financial Activities

All incoming resources and resources expended are derived from continuing activities

The notes attached on pages 7 to 9 form part of these accounts

Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Balance Sheet As at 31 March 2024

- 55,534	- 23,003	2023 £ 3,006,107 21,779
180	1,224

		3,027,886
		3,027,886
		3,027,886

22 January 2025

Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Notes to the Accounts for the year ended 31 March 2024

1 Accounting policies

Incoming resources

Donations and grants

Income from donations and grants, including capital grants, is included in incoming resources when these are receivable except as follows:-

When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.

When donors impose conditions which have to be fulfilled before the charity becomes entitled to use of such income, the income is deferred and not included in incoming resources until the preconditions for use have been met.

When donors specify that donations and grants, including capital gains, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

Interest receivable

Interest is included when receivable by the charity.

Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:-

Plant and machinery 25% reducing balance

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors

Creditors and provision are measured and accounted for in accordance with usually accepted accruals principles.

Taxation

As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

2 Charitable activities Employee costs: Wages and salaries Premises costs: Rates and insurances Light and heat Cleaning and sundries Telephone and stationery General administrative expenses: Repairs and maintenance Purchases Depreciation Legal and professional costs: Donations Distributed Other legal and professional Total	2024 £ 14,766 14,766 2,860 6,305 14,442 995 24,602 18,741 5,931 1,726 26,398 11,569 3,968 15,537 81,303	2023 £ 21,741
		21,741
		4,369 4,358 14,152 490
		23,369
		18,276 - 2,035
		20,311
		6,722 2,482
		9,204

		74,625

Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Notes to the Accounts for the year ended 31 March 2024

	Governance	2024	2023
		£	£
	Accountancy	180	180
		180	180
4	Tangible fixed assets

3 Governance Accountancy 4 Tangible fixed assets	2024 £ 180 180	2024 £ 180 180	2023 £ 180
			180

Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for the period At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 5 Creditors: amounts falling due within one year Other creditors	Land and buildings £ 3,000,000 - 3,000,000 - - - 3,000,000 3,000,000 2024 £ 180 180	Plant and machinery etc £ 33,792 800 34,592 27,685 1,727 29,412 5,180 6,107	Total Total £ £ 3,033,792 3,033,792 800 800
			3,034,592 3,034,592
			27,685 27,685 1,727 1,727
			29,412 29,412
			3,005,180 3,005,180
			3,006,107 3,006,107
			2023 £ 1,224 1,224