OYA SOLUTIONS LIMITED
ACCOUNTING & TAXATION
AL-SUNNAH MOSQUE
TRUSTEES, REPORT & FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
CHARITY REGISTERATION NO.. 1170791
Ip
INSTITUTE OF
PUBLIC
ACCQUNTANTS.
INSTITUTE OF
FINANCIAL
ACCOUNTANTS.
A￿MpEROF fHEIPAfi
Bartle House, Oxford Court. Manchester, England, M2 3WQ
T.. 0161850 0287 M.. 07897813366 E.. info
asoluti
ns.co.
Mr Mohamed Hussein IFA

CONTENTS
Page No
Trustees
Trustees, Report
Independent Review
Statement of Financial Activities
Receipts & Expenditure Account
Balance Sheet
Notes to the Accounts
8-12

TRUSTEES
Trustees:
MR ABDULGHADER AL-MUSRATI
MR BOULAKHRAS CHOKRI
MR ESHIKH ALI
MR HAMMOUDA AFIMED
Business Address:
13 Winterford Road
Manchester
M8 9PB
Accountants:
OYS SOLUTIONS LIMITED
Bartle House. Oxford Court
Manchester
M2 3WQ

TRUSTEES, REPORT
The trustees present their annual report and financial statemenls for the year ended
31 De￿rnber 2023 and confirm they comply with the Charities Act 2011, the trust
deeds, and the Charities SORP (FRS 102) requirements.
Structure, Governance & Management
Governing document
Al-sunnah Mosques is constituted as a charity registered with Ihe charity commission
in December 2016 under charity number 1170791.
Organisational structure
The charity trustees are responsible for the general control and management of the
charity. The trustee5 give their time freely and receive no remuneration or other
financial benefits unless agreed otherwise. The trustees meet as a body and are
responsible for all decision taken in relation to running Ihe Mosque and the activities
provided by the charity.
The existing trustees are responsible for the recruitment of new trustees.
Risk management
The trustees have assessed the risks the charity faces and have drawn up a risk matrix
which identifies the major risks by area of activity, the nature of those risks, the
likelihood of the risks happening, and the measures taken to manage them.
Objectives and Activities
Objectives
To advance the Islamic religion in accordance with the teaching of the holy Quran and
Sunnah of the prophet Mohammed (PBUH).
{A) The individual and communal daily prayers (more commonly known as Salaat)
(B) The communal prayer made on Fridays (more commonly known as Jummah)
(C) The regular communal gathering forthe remembrance ofGod and for the recitation
of extracts of the Quran (more commonly known as Zikr)
(D) The collective offering of peace and blessings upon the prophet Muhammad
(PBUH). Both immediately following the communal daily prayers and the communal
Friday prayer and otherwise.
(El The communal funeral prayer (more commonly known as Janazaa)

{F) Such other prayer meetings, lecture and educational andlor religious events as the
members may decide from time to time.
To act as a resource for young people up to the age of 18 living in Manchester
by providing advice and assistance and organising programmes of physical,
educational and other activities as a means of:
(A) Advancing in life and helping young people by developing their skills, capacities,
and capabilities to enable them to participate in society as independent, mature and
responsible individuals.
(B) Advancing education
{C) Relieving unemployment
(D) Providing recreational and leisure time activity in the interests of social welfare for
people living in the area of benefit who have need by reason of their youth, age,
infimiity or disability, povety or social and economic circumstances with a view to
improving the Gondilions of life of such persons.
IE) The relief of those in need by reason of Iheir age, ill health, disability of financial
hardship.
ACTIVITIES AND ACHIEVF.MENTS
How our aGtivities deliver public benefit:
During this period. the following outcomes were achieved.
{1 } A centre for the charity's operations was identified and lease tenms were agreed.
The charity undertook considerable renovation work in order to ensure it met the needs
of the charity.
12) Upon the Centre becoming operational, the Charity instigated its educational
programme including-_
a) Daily religious educalional classes for children be￿een the ages of 4 to 16;
b) Daily prayer meetings for the whole community.,
c) Weekly religious educational classes and prayer meetings specifically for women.
dl Weekly lecture programme on a variety of religious topics for the whole community-,
e) Weekly religious educational classes and prayer meetings forthe whole community.,
(31 The Charity continued its programme of religious events during the Islamic year
including'.-
a) Daily prayer meetings during the holy month of Ramadhan.,
b) Prayer Meetings and Lectures on dated of respected religious.

FIIYANCIAL REVIEW
Reserves policy
The trustees have reviewed the reserves of the charity. Their policy is lo hold enough
funds to meet three months operating costs of the Centre.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The charity trustees are responsible for preparing an annual report and financial
statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practi￿).
The law applicable lo charities in England and Wales requires the charity trustees to
prepare financial statements for each year which give a true and fair view of the state
of affairs of the charity and of the incoming resources and application of resources of
the charity for that period. In preparing the financial statements, the trustees are
required to..
Select suitable accounting policies and then apply them consistently., observe the
methods and principles in the Charities SORP IFRS 102).,
Make judgements and estimates that are reasonable and prudent., state whether
applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial slatements. Prepare the financial
statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the charity and to enable
them to ensure that the financial statemenls comply with the Charities Act 2011, and
the provisions of the trust deed.
They are a150 responsible for safeguarding the assets of the charity and hence taking
reasonable steps for the prevention and detection of fraud and other irregularities. The
trustees for the purposes of charity law who served during the year and up to the date
of this report are set out on page 1.
Approved by the trustees and signed on tts behalf by..
Mr Eshikh Ali {Chair)
Date.. 22 October 2024

INDEPENDENT EXAMINER'S REPORT
I report to the trustees of Al-sunnah Mosque on my examination of the accounts for
the year ended 31 December 2023.
Responsibilities
As the charity's trustees, you are responsible for the preparation of the accounts in
accordance WFth the requirements of the Charities Act 2011 (°the Act").
Basis of Report
I report in respect of my examination of the Trust's accounts carried out under section
145 of Ihe 2011 Act and in carrying out my examination, I have followed all the
applicable directions given by the Charity Commission under section 145(5){b) of the
Act. The procedures undertaken do not provide all the evidence that would be required
in an audit, and consequently I do not express an audit opinion on the view by the
accounts.
Independent examiner's statement
I have completed my examination. I confirm that no material inatters have come
to my attention in connection with the examination which gives me cause to
believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the
Charities Act- or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the
form and content of accounts set out in the Charities (Accounts and Reports)
Regulations 2008 other than any requirement that the accounts give a 'true and
fair, view which is not a matter considered as part of an independent examination.
Mr Mohamed Hussein (IFA)
Oya Solutions Limited
Bartle House, Oxford Court
Manchester
M2 3WQ

Al-sullnah Mosque
StAtement Of Financial Activities
For the year ended 31 December 2023
2023
2022
Notes
Iln-restricted Restricted Endowment
'iind5
Funds
Funds
Total
Total
IN(.'OMF. &
,ND()WMLV'IS
DONA-ri()NS &
LF.GACLSILS
263,454
263.454
193,747
TOTAL INCOML.
263 454
263,454
193,747
LLSS: F,XPF.NDITIIRE
EXPENDITIJRF. ON
RIAg￿G fLINDS
148.647
148,647
105.170
EXPENDII-IIRF ON
CHARI'fABLE ATIVITIES
112,475
112.475
79.298
TOTAL EXPENDITIJRF.
261,122
261,122
184,468
NTr.T IYC.'OME I
(EXPENDII-URII
2.333
2.333
9,279
ACCIIMIILATFD FIINDS
BROUGHI. bORWARD
246.351
246.351
237.072
TO'I'AL TrIINDS
CARRlb.D TrORWARD
248,684
2411,684
246J51

Al-sunnah Mosque
Bglanee Sheet as at 31 December 2023
Note5
2023
2022
FIXEDASSETS
188.319
1.16.236
I'AN(iABLE ASSI-:
188J19
136,236
CURRENT ASSETS
62.264
110.305
C'ASII A'I. IIANK ANI) IN I IANI)
PRLPA YMI.-N I.
8ll
62,264
110,38S
CURRENT LIABILITIES
CRI-:DI I'ORS AM<)IIN I.
I.'AI.I.ING DIJI.. WI'I'141NG ONI:.
YI.:AR
1.¥98
270
1,898
27
NI-.T CIJRRI-:N'I' ASSETS
611,365
TOTAL NET ASSL'rs
248,684
246,351
CHARITY'S FUND
UNRESTRICI"I.:I) I.-IINI)S
248.684
246.351
TOTAL CIIARITY'S FUND
248.6114
246J51
The notes al pagc 8 to 12 form part% ofihese accounts
Approved by trustees on dale and signed on their behaifby..
Mr Eshikh Ali (Chairs ofTru5tecs)
Dale.. 22 October 2024

NOTES TO THE ACCOUNTS
Note: I
2023
2022
IN(.'OME AND
ENDOWMENTS
Iln-re5tricted
Restricted
Endowrnent
Tot41
Tot81
Donations
nd Legacies
263,454
263.454
193,747
263.454
263,454
193.747
Note: 2
Accountlng Policles
The accounts have been prepared on the accruals basis, under the historical cost convention, and in
accordance with Recommended Accounting Practice 2015,. IFRS 102 SORPI. and in accordance with all
applicable law in the charity's jurisdiction of registration, except that the charity h2s prepared the linancial
slalemenls in accordance with the FRSSE SORP 2015 in preference to the previous SORP, the SORP
2005, which has been withdrawn, notwilhslanding the fact that the extant slalulory regulations, the
Charities (Accounts and Reports) Regulations 2008 refer explicitly lo the SORP 2005. This has been done
to accord with current best practice.
Accounting conventlon
The financial statements are prepared, on a going con￿rn basis. under the historical cost convention.
The charty is mainly dependent on continuing donations and therefore the going concern basis is also
dependent on the continuing of donations.
Incoming resource8
All incoming resources aro included in the slalemenl of financial activities when the charity is enlilled lo
the income and the amount can be quanlilied with reasonable accuracy. The following specific policies
are applied to categories ol income.
Voluntary income is received by way of grants, donations and gifts and is included in full in the slalemenl
of financial activities when receivable. Grants where enlillemenl is not conditional on the delivery of a
specific performance by the charty, are recognised when the charity becomes unconditionally enlilled to
the grant.
Donated services and facilities are included at the value lo the chaity where this can be quantified. The
value of seNices provided by volunteers has not been included.
Recognition of liabilities and expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure ineludes any VAT
which cannot be fully recovered and is reported as part of the expenditure lo which il relates. Costs of
generating funds comprise the costs associated with attracting voluntary income and the costs of trading
for fund raising purposes. All costs are allccalod belween the expenditure categories of Statement of

financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular
activity are allocated directly, and others are apportioned on an appropriate basis.
Fund accounting
Unrestricted funds are available for use al the discretion of the trustees in furtherance of the general
objectives of the charity.
Note: 2.1
Liabllity to Taxation
As a registered charity, the organisalion is exempl from income and corporation lax lo the exlenl that ils
income and gains are applied towards the charitsble 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 Slalemenl
of Financial Activities.
Note". 3
2023
2022
Total
STAFF cos'rs
Ull-rcstricted
Restricted
Endowment Total
Gross SAlari¢s
148.158
148.158
103.470
148,1.$8
148,158
103,470
The average numbers of employees
during the year were..
Number
Total
Number
Adminislralion-.
Volunteers..
Teachers..
45
45
46
Note: 3.1
TRUSTEES) REMUNERATION
All Iruslees provKle their services lo the charity free of charge ex￿pt Mr Ali Eshikh Ali. Eshikh Ali has
received total gross salary of £12.717 during the year ended 31 Oecembèr 2023.

Note: 4
EXPENDITURE ON RAISINC b"UNDS
2023
2022
Basi$ or
Allo¢ation
Unrestricted Restritted
Endowment
Tot#1
Tot#l
Lv¢nts
Expcrjditure
Repair5 &
MAllltcnaDce
WaRcs
Alxrie5
Uswge
Usage
4119
489
1.700
Tlme
148.158
148.158
103.470
148,647
148,647
105,170
Note: 4.1
F.XPENDI'fuRE ON C14ARITAIII.E ACTIVITIF.S
202J
2022
Basis of
Alloc%lio
Iln-restri¢ted
Restri¢t¢d b*ndowment
Total
Tot*1
DoM#tion
I15a8e
()11.751
68.751
40.099
SiII)PI)RT C.OSTS:
C'leaning
Insur4￿ce
II5sgt
1.765
1.765
1.912
2.099
2,056
Prinlin8, Postage &
5t*titsnory
Tel¢plione &
i￿ternet
Li%ht and
Usage
2.037
2.1137
1.470
Us#ge
997
997
909
UsAge
16.(A)3
16.903
10.883
A¢toun¢anty fee
Retht
81X>
800
lJsage
I15age
Usage
Usage
5.143
5.145
5.145
Rate
DepretiAtion
Grn¢ral Fdxpenses
8.021
8.021
8.1101
5.957
5.957
7.223
112.474
112,474
79,298
io

Note: 5
TANGIBLL ASSF,'rs:
Freehold
Property
Fixtures &
'rot¥l
Cost
At l JanuAry 2023
Additio
57.023
122.966
179.989
59.104
I.IK)Q
,104
At 31 December 2023
116.127
123.966
240,093
Dtpre¢i#tion
At l Jfintsary
2023
ChArge for the year
43.753
43.753
8.1121
At 31 De¢embEr 2023
Nct Book Value
At 31 Deeember 2022
79.213
136,236
At 31 December 2023
1fi,127
72.192
11$8.119
Note: 6
CASII A'I BANK AND IN HAND
2023
2022
Cash ai Bank HSBC.
57.052
108,983
Cash at Hand
5.212
1.322
62264
I I OJO.S
Note: 7
I.'R Tr.DI'I'ORS.. Amount fAlling due within one yeAr
Accruals and oihcr Crcditors
2023
2022
1.898
270
1.898
270
li

Note: 8
ACC.IIMULATED FIINDS
ACCUMULATF.D
FUNDS
2023
2022
lJn-
restricted
Restricted Endowment
TotAI
Total
Opening fund5 &t
0110112023
246,351
246.351
237.072
Net incomelexpenditure
2,333
2,331
9.279
Closing funds &$ at
3111212023
248,6144
248,684
246,351
12