2024-12-31-accounts - Raza Jamia Masjid And Islamic Centre

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RAZA JAMIA MASJID AND ISLAMIC CENTRE

Report of the trustees for the year ending 31 December 2024

(Registered Charity Number 1171018)

The Trustees present their annual report together with the financial statements of Raza Jamia Masjid and Islamic Centre for the year ended 31 December 2024. The financial statements comply with Charities Act 2011 and Accounting and Reporting by Charities: Statement of recommended practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. CONSTITUTION

The charity was setup by a constitution on 6[th] April 2017 and is a registered charity (Number 1171018).

b. TRUSTEES

Trustees appointed after are:

Zahoor Ahmed:
Jawaid Khan:
Nazir Hussain:
Khizer Mehrban
-Amjid Ali: Chairman

c. ORGANISATIONAL STRUCTURE AND DECISION MAKING

The Board of Trustees provide continuous direction and support to the Charity and its staff with the assistance of the Executive Committee.

d. RISK MANAGEMENT

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operation and finance, and are satisfied that systems and procedures are in place to mitigate our exposures to major risk.

e. USE OF VOLUNTEERS

We use a number of volunteers throughout the year to help in both faith and community activities. The volunteers are mainly the mosque members, who are encouraged to share their skills and experiences where required. Together with the volunteers, the mosque trustees also give their time freely.

AIMS AND OBJECTIVES

a.POLICIES AND OBJECTIVES

The advancement of the Islamic religion in accordance with the Sunni-Hanfi school of thought. * The advancement of the education of Muslim children and adults.
To promote throughout the community in the beneficial area, knowledge and understanding of the beliefs and institutions of Islam.

b. HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefits to those who worship at the mosque and the wider community of Accrington.

Prayers: The Mosque is open all day for daily and Friday prayers. During the week we have many people who regularly attend daily prayers and over 500 who regularly attend Friday prayers. The mosque is open 24 hours a day, 365 days a year.
Festivals: The Mosque provides food during Ramadan for those attending our Mosque who wish to break their fast together.
Funeral Facilities: The Mosque provides a complete funeral service in line with the teachings of Islam. We relieve the deceased’s bereaved relatives of the burden of organising burials. The mosque has state of the art facilities and has its own hearse.
Nikkah (Islamic Marriage): The Mosque provides a Nikkah Service (Islamic marriage) to the whole community.
Community events: these are for the benefit of the wider community, such as talks, conferences and meetings.
Community Centre: The centre is for the use of the wider community for any event which does not contradict the teachings of Islam and the Community Centre is available for use free of charge (subject to payment of expenses / disbursements).
Madrasah – we allow the use of facilities by another charity whose aim is to provide religious education to children between the ages of 5 and 16.

ACHIEVEMENTS AND PERFORMANCE

a. REVIEW OF ACTIVITIES

Raza Jamia Masjid and Islamic Centre have throughout the year helped the advancement in Islamic knowledge for youths and adults in the local area and helped anybody wishing to learn about Islam.

We have also provided resources to the community through books and general one to one advice and held open days as well many events on a monthly basis whereby talks were given by guest speakers.

Throughout the year we have been raising funds for the upkeep of the mosque and we raised finances through public appeal to purchase a private ambulance.

During the year the trustees and mosque committee have had a number of meetings to ensure that adequate financial controls are being followed by all members involved on a daily basis, with adequate procedures and rules.

The charity is in the process of extending the mosque for the purposes of education. The extension cost will be likely 3.5 million. We are raising the funds though public donations and grand applications. The project is due to finish by April 2025.

FINANCIAL REVIEW

a. RESERVES POLICY

The free reserves are held to secure the long-term financial security of the charity. The trustees consider that this level of reserves is required to enable the charity to fulfil its obligations and commitments. The aim of the Charity is to have enough reserves to upkeep the expenses for a year.

b. PRINCIPAL INCOME

The principal income is donations and Grant from JMWM Foundation.

PLANS FOR THE FUTURE

a. FUTURE DEVELOPMENTS

We received planning approval and hope to have the extension done by 2026.

Charity registration number: 1171018

Raza Jamia Masjid and Islamic Centre

Annual Report and Financial Statements for the Year Ended 31 December 2024

Butterworth Barlow Limited Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG AYA Accountants 82 Blackburn Road Accrington Lancashire BB5 1LL

Raza Jamia Masjid and Islamic Centre

Contents (continued)

Reference and Administrative Details	1
Statement of Trustees' Responsibilities	2
Independent Examiner's Report	3
Statement of Financial Activities	4
Balance Sheet	5
Notes to the Financial Statements	6 to 13

Raza Jamia Masjid and Islamic Centre

Reference and Administrative Details Chairman Mr Amjid Ali Trustees Mr Amjid Ali Dr Jawaid Khan Mr Muhammad Aslam Mr Nazir Hussain Secretary Mr Purves Ali Charity Registration Number 1171018 Principal Office 39-41 Lower Antley Street Accrington Lancashire BB5 0BA Independent Examiner Butterworth Barlow Limited Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG Accountants AYA Accountants 82 Blackburn Road Accrington Lancashire BB5 1LL Bankers Barclays Leicester LE87 2BB

Page 1

Raza Jamia Masjid and Islamic Centre

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires 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 incoming resources and application of resources of the charity for that period. In preparing these 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;
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 statements; and
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 enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Mr Amjid Ali Chairman and Trustee

Page 2

Raza Jamia Masjid and Islamic Centre

Independent Examiner's Report to the trustees of Raza Jamia Masjid and Islamic Centre

I report to the trustees on my examination of the accounts of Raza Jamia Masjid and Islamic Centre for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of Raza Jamia Masjid and Islamic Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Raza Jamia Masjid and Islamic Centre's accounts carried out under section 145 of the 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.

Independent examiner’s statement

Since Raza Jamia Masjid and Islamic Centre's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of Raza Jamia Masjid and Islamic Centre as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting 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.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Gavin Butterworth ICAEW

Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG

Date:.............................

Page 3

Raza Jamia Masjid and Islamic Centre

Statement of Financial Activities for the Year Ended 31 December 2024

Note Income and Endowments from: Donations and legacies Charitable activities Investment income 4 Total income Expenditure on: Charitable activities Total expenditure Net (expenditure)/income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 15 Note Income and Endowments from: Donations and legacies Charitable activities Investment income 4 Total income Expenditure on: Charitable activities Total expenditure Net (expenditure)/income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 15	Unrestricted funds £ 293,529 4,545 518 298,592 (328,472) (328,472) (29,880) (29,880) 8,407,383 8,377,503 Unrestricted funds £ 266,630 5,590 539 272,759 (321,777) (321,777) (49,018) (49,018) 8,456,401 8,407,383	Restricted funds £ 169,368 82,161 - 251,529 (100,574) (100,574) 150,955 150,955 65,905 216,860 Restricted funds £ 25,950 25,278 - 51,228 (24,371) (24,371) 26,857 26,857 39,048 65,905	Total 2024 £ 462,897 86,706 518
			550,121
			(429,046)
			(429,046)
			121,075
			121,075 8,473,288
			8,594,363
			Total 2023 £ 292,580 30,868 539
			323,987
			(346,148)
			(346,148)
			(22,161)
			(22,161) 8,495,449
			8,473,288

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 15.

The notes on pages 6 to 13 form an integral part of these financial statements. Page 4

Raza Jamia Masjid and Islamic Centre

(Registration number: 1171018) Balance Sheet as at 31 December 2024

Note Fixed assets Tangible assets 11 Current assets Cash at bank and in hand 12 Creditors: Amounts falling due within one year 13 Net current assets Net assets Funds of the charity: Restricted income funds Restricted funds Unrestricted income funds Unrestricted funds Total funds 15	2024 £ 8,507,003 93,556 (6,196) 87,360 8,594,363 216,860 8,377,503 8,594,363	2023 £ 8,375,932 103,539 (6,183)
		97,356
		8,473,288
		65,905 8,407,383
		8,473,288

The financial statements on pages 4 to 13 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

......................................... Mr Amjid Ali Chairman and trustee

The notes on pages 6 to 13 form an integral part of these financial statements. Page 5

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Raza Jamia Masjid and Islamic Centre meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Page 6

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Funcional properties are not depreciated. The trustees consider that their estimated residual values will exceed cost given the long period over which they are expected to be held.

Asset class	Depreciation method and rate
Plant and Machinery	20% Per Annum Reducing Balance Basis
Office Equipment	20% Per Annum Reducing Balance Basis
Fixtures and Fittings	20% Per Annum Reducing Balance Basis
Motor Vehicles	20% Per Annum Reducing Balance Basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Page 7

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

2 Income from donations and legacies

Donations and legacies; Donations to major appeals Total for 2024 Total for 2023 3 Income from charitable activities Nikkah/Wedding Income Islamic Books & Radio Income Zakat Appeals Giyarween Total for 2024 Total for 2023 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits Total for 2024 Total for 2023	Unrestricted funds General £ 293,529 293,529 266,630 Unrestricted funds General £ 3,000 1,545 - - - 4,545 5,590	Restricted funds £ 169,368 169,368 25,950 Restricted funds £ - - 1,063 62,705 18,393 82,161 25,278 Unrestricted funds General £ 518 518 539	Total funds £ 462,897
			462,897
			292,580
			Total funds £ 3,000 1,545 1,063 62,705 18,393
			86,706
			30,868
			Total funds £ 518
			518
			539

5 Expenditure on charitable activities

Page 8

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Note Islamic Books & Radio Income Governance costs Total for 2024 Total for 2023	Unrestricted funds General £ - 328,472 328,472 321,777	Restricted funds £ 1,375 99,199 100,574 24,371	Total funds £ 1,375 427,671
			429,046
			346,148

Total expenditure £

6 Analysis of governance and support costs

Governance costs

Staff costs Wages and salaries Pension costs Audit fees Audit of the financial statements Other fees paid to auditors Depreciation, amortisation and other similar costs Other governance costs Allocated support costs Total for 2024 Total for 2023	Unrestricted funds General £ 48,806 1,653 714 2,000 12,610 262,657 32 328,472 321,777	Restricted funds £ - - - - - 99,199 - 99,199 22,996	Total funds £ 48,806 1,653 714 2,000 12,610 361,856 32
			427,671
			344,773

7 Net incoming/outgoing resources

Net incoming/(outgoing) resources for the year include:

Audit fees Depreciation of fixed assets	2024 £ 714 12,610	2023 £ 684 15,735

Page 9

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

8 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

9 Staff costs

The aggregate payroll costs were as follows:

The aggregate payroll costs were as follows:
Staff costs during the year were: Wages and salaries Pension costs	2024 £ 48,806 1,653 50,459	2023 £ 48,720 1,834
		50,554

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Employees	2024 No -	2023 No 2

No employee received emoluments of more than £60,000 during the year

Page 10

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

10 Taxation

The charity is a registered charity and is therefore exempt from taxation.

11 Tangible fixed assets

Furniture and equipment £ 51,718 - 51,718 37,994 2,745 40,739 10,979 13,724	Motor vehicles £ 152,461 - 152,461 103,134 9,866 113,000 39,461 49,327 2024 £ 1,709 91,847 93,556 2024 £ 3,481 1 2,714 6,196	Total £ 8,517,060 143,682 8,660,742 141,128 12,611 153,739 8,507,003 8,375,932 2023 £ 77 103,462
51,718	152,461
37,994 2,745	103,134 9,866
40,739	113,000
10,979	39,461
13,724	49,327
	2024 £ 1,709 91,847 93,556 2024 £ 3,481 1 2,714 6,196
		103,539
		2023 £ 3,696 3 2,484
		6,183

Page 11

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

14 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £1,653 (2023 - £1,834).

15 Funds

Unrestricted funds General Restricted funds Total funds Unrestricted funds General Restricted funds Total funds	Balance at 1 January 2024 £ 8,407,383 65,905 8,473,288 Balance at 1 January 2023 £ 8,456,401 39,048 8,495,449	Incoming resources £ 298,592 251,529 550,121 Incoming resources £ 272,759 51,228 323,987	Resources expended £ (328,472) (100,574) (429,046) Resources expended £ (321,777) (24,371) (346,148)	Balance at 31 December 2024 £ 8,377,503 216,860
				8,594,363
				Balance at 31 December 2023 £ 8,407,383 65,905
				8,473,288

16 Analysis of net assets between funds

Tangible fixed assets Current assets Current liabilities Total net assets	Unrestricted funds General £ 8,507,003 45,133 (6,196) 8,545,940	Restricted funds £ - 48,423 - 48,423	Total funds at 31 December 2024 £ 8,507,003 93,556 (6,196)
			8,594,363

Page 12

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Tangible fixed assets Current assets Current liabilities Total net assets 17 Analysis of net funds Cash at bank and in hand Net debt Cash at bank and in hand Net debt	Unrestricted funds General £ 8,375,932 71,427 (6,183) 8,441,176	Restricted funds £ - 32,112 - 32,112 At 1 January 2024 £ 103,539 103,539 At 1 January 2023 £ 123,045 123,045	Total funds at 31 December 2023 £ 8,375,932 103,539 (6,183)
			8,473,288
			At 31 December 2024 £ 103,539 103,539 At 31 December 2023 £ 123,045 123,045

Page 13

Raza Jamia Masjid and Islamic Centre

Statement of Financial Activities by fund for the Year Ended 31 December 2024

Income and Endowments from: Donations and legacies Charitable activities Investment income Total income Expenditure on: Charitable activities Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	Total Unrestricted Funds 2024 £ 293,529 4,545 518 298,592 (328,472) (328,472) (29,880) (29,880) 8,407,383 8,377,503	Total Unrestricted Funds 2023 £ 266,630 5,590 539
		272,759
		(321,777)
		(321,777)
		(49,018)
		(49,018) 8,456,401
		8,407,383

This page does not form part of the statutory financial statements. Page 14

Raza Jamia Masjid and Islamic Centre

Statement of Financial Activities by fund for the Year Ended 31 December 2024 (continued)

Income and Endowments from: Donations and legacies Charitable activities Total income Expenditure on: Charitable activities Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	Total Restricted Funds 2024 £ 169,368 82,161 251,529 (100,574) (100,574) 150,955 150,955 65,905 216,860	Total Restricted Funds 2023 £ 25,950 25,278
		51,228
		(24,371)
		(24,371)
		26,857
		26,857 39,048
		65,905

This page does not form part of the statutory financial statements. Page 15

Raza Jamia Masjid and Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

Income and Endowments from: Donations and legacies (analysed below) Charitable activities (analysed below) Investment income (analysed below) Total income Expenditure on: Charitable activities (analysed below) Total expenditure Net income/(expenditure) Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	Total 2024 £ 462,897 86,706 518 550,121 (429,046) (429,046) 121,075 121,075 8,473,288 8,594,363	Total 2023 £ 292,580 30,868 539
		323,987
		(346,148)
		(346,148)
		(22,161)
		(22,161) 8,495,449
		8,473,288

This page does not form part of the statutory financial statements. Page 16

Raza Jamia Masjid and Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 31 December 2024 (continued)

*Donations and legacies* General Donations Funeral Donations Sadqah Jummah New mosque project Annual Membership *Charitable activities* Zakat Appeal fund Radio income Nikkah income Giyarween income *Investment income* Bank interest receivable *Charitable activities* Islamic Books Radio Wages and salaries Staff pensions (Defined contribution) - pension scheme 1 Rent and rates Events Light, heat and power Insurance Giyarween expenses Repairs and maintenance Telephone and fax Security Printing, postage and stationery Funeral services Islamic Books Radio Charitable donations Charitable donations Zakat donation Sadqah donation	Total 2024 £ 145,369 35,330 2,259 93,750 167,109 19,080 462,897 1,063 62,705 1,545 3,000 18,393 86,706 518 518 (1,375) (48,806) (1,653) (5,695) - (75,471) (7,835) (24,150) (5,097) (1,483) (112,348) (24) (5,106) (1,422) (64,123) - (1,852) (3,379)	Total 2023 £ 100,055 49,925 1,364 96,645 24,586 20,005
		292,580
		1,124 9,497 1,440 4,150 14,657
		30,868
		539
		539
		(1,375) (48,720) (1,834) (5,311) (1,050) (55,981) (9,612) (17,185) (15,993) (1,376) (103,367) (157) (4,733) (829) - (8,079) (500) -

This page does not form part of the statutory financial statements. Page 17

Raza Jamia Masjid and Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 31 December 2024 (continued)

Sundry expenses Cleaning Service contracts Motor expenses Advertising Accountancy fees The audit of the charity's annual accounts Bank charges Depreciation of plant and machinery Depreciation of fixtures and fittings Depreciation of motor vehicles Depreciation of office equipment Other interest payable	Total 2024 £ (5,702) (38,460) (4,679) (1,979) - (2,000) (714) (3,051) (806) (349) (9,865) (1,590) (32) (429,046)	Total 2023 £ (3,766) (34,810) (9,037) - (430) (1,800) (684) (3,672) (980) (436) (12,332) (1,987) (112)
		(346,148)

This page does not form part of the statutory financial statements. Page 18

Charity registration number: 1171018

Raza Jamia Masjid and Islamic Centre

Annual Report and Financial Statements for the Year Ended 31 December 2024

Butterworth Barlow Limited Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG AYA Accountants 82 Blackburn Road Accrington Lancashire BB5 1LL

Raza Jamia Masjid and Islamic Centre

Contents (continued)

Contents (continued)
Reference and Administrative Details	1
Statement of Trustees' Responsibilities	2
Independent Examiner's Report	3
Statement of Financial Activities	4
Balance Sheet	5
Notes to the Financial Statements	6 to 13

Raza Jamia Masjid and Islamic Centre

Reference and Administrative Details

Chairman

Mr Amjid Ali Trustees

Mr Amjid Ali Dr Jawaid Khan Mr Muhammad Aslam Mr Nazir Hussain Secretary

Mr Purves Ali

Charity Registration Number

1171018

Principal Office

39-41 Lower Antley Street Accrington Lancashire BB5 0BA

Independent Examiner

Butterworth Barlow Limited Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG Accountants

AYA Accountants 82 Blackburn Road Accrington Lancashire BB5 1LL

Bankers

Barclays Leicester LE87 2BB

Page 1

Raza Jamia Masjid and Islamic Centre

Statement of Trustees' Responsibilities

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
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 statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

Approved by the trustees of the charity on 31 March 2025 and signed on its behalf by:

----- Start of picture text -----
EA
----- End of picture text -----

......................................... Mr Amjid Ali Chairman and Trustee

Page 2

Raza Jamia Masjid and Islamic Centre

Independent Examiner's Report to the trustees of Raza Jamia Masjid and Islamic Centre

I report to the trustees on my examination of the accounts of Raza Jamia Masjid and Islamic Centre for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity trustees of Raza Jamia Masjid and Islamic Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of Raza Jamia Masjid and Islamic Centre as required by section 130 of the Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting 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.

...................................... Nataalie Todd ACCA

Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG

31 March 2025

Page 3

Raza Jamia Masjid and Islamic Centre

Statement of Financial Activities for the Year Ended 31 December 2024

	Unrestricted Total
	funds Restricted funds 2024
Note	£ £ £
Income and Endowments from:
Donations and legacies	293,529 169,368 462,897
Charitable activities	4,545 82,161 86,706
Investment income 4	518 - 518
Total income
	298,592 251,529 550,121
Expenditure on:
Charitable activities	(328,472) (100,574) (429,046)
Total expenditure
	(328,472) (100,574) (429,046)
Net(expenditure)/income
	(29,880) 150,955 121,075
Net movement in funds
	(29,880) 150,955 121,075
Reconciliation of funds
Total funds brought forward
	8,407,383 65,905 8,473,288
Total funds carried forward 15
	8,377,503 216,860 8,594,363
	Unrestricted Total
	funds Restricted funds 2023
Note	£ £ £
Income and Endowments from:
Donations and legacies	266,630 25,950 292,580
Charitable activities	5,590 25,278 30,868
Investment income 4	539 - 539
Total income
	272,759 51,228 323,987
Expenditure on:
Charitable activities	(321,777) (24,371) (346,148)
Total expenditure
	(321,777) (24,371) (346,148)
Net(expenditure)/income
	(49,018) 26,857 (22,161)
Net movement in funds
	(49,018) 26,857 (22,161)
Reconciliation of funds
Total funds brought forward
	8,456,401 39,048 8,495,449
Total funds carried forward 15
	8,407,383 65,905 8,473,288

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 15.

The notes on pages 6 to 13 form an integral part of these financial statements. Page 4

Raza Jamia Masjid and Islamic Centre

(Registration number: 1171018) Balance Sheet as at 31 December 2024

		2024	2023
	Note	£	£
Fixed assets
Tangible assets	11	8,507,003	8,375,932
Current assets
Cash at bank and in hand	12	93,556	103,539
Creditors: Amounts falling due within oneyear	13	(6,196)	(6,183)
Net currentassets		87,360	97,356
Netassets		8,594,363	8,473,288
Funds of the charity:
Restricted income funds
Restricted funds		216,860	65,905
Unrestricted income funds
Unrestricted funds		8,377,503	8,407,383
Total funds	15	8,594,363	8,473,288

The financial statements on pages 4 to 13 were approved by the trustees, and authorised for issue on 31 March 2025 and signed on their behalf by:

........................................ Mr Amjid Ali Chairman and trustee

The notes on pages 6 to 13 form an integral part of these financial statements. Page 5

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024

1 Accounting policies

Statement of compliance

Basis of preparation

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

Charitable activities

Support costs

Page 6

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

Tangible fixed assets

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Funcional properties are not depreciated. The trustees consider that their estimated residual values will exceed cost given the long period over which they are expected to be held.

cost given the long period over which they are expected to be held.
Asset class	Depreciation method and rate
Plant and Machinery	20% Per Annum Reducing Balance Basis
Office Equipment	20% Per Annum Reducing Balance Basis
Fixtures and Fittings	20% Per Annum Reducing Balance Basis
Motor Vehicles	20% Per Annum Reducing Balance Basis

Cash and cash equivalents

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Pensions and other post retirement obligations

Page 7

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

2 Income from donations and legacies

	Unrestricted
	funds	Restricted	Total
	General	funds	funds
	£	£	£
Donations and legacies;
Donations to major appeals	293,529	169,368	462,897
Total for 2024	293,529	169,368	462,897
Total for 2023	266,630	25,950	292,580
3 Income from charitable activities
	Unrestricted
	funds	Restricted	Total
	General	funds	funds
	£	£	£
Nikkah/Wedding Income	3,000	-	3,000
Islamic Books & Radio Income	1,545	-	1,545
Zakat	-	1,063	1,063
Appeals	-	62,705	62,705
Giyarween	-	18,393	18,393
Total for 2024	4,545	82,161	86,706
Total for 2023	5,590	25,278	30,868
4 Investment income
		Unrestricted
		funds	Total
		General	funds
		£	£
Interest receivable and similar income;
Interest receivable on bank deposits		518	518
Total for 2024		518	518
Total for 2023		539	539

5 Expenditure on charitable activities

Page 8

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

	Unrestricted
	funds Restricted Total
	General funds funds
Note	£ £ £
Islamic Books & Radio Income	- 1,375 1,375
Governance costs	328,472 99,199 427,671
Total for 2024
	328,472 100,574 429,046
Total for 2023
	321,777 24,371 346,148

Total expenditure £

6 Analysis of governance and support costs

Governance costs

Governance costs
	Unrestricted
	funds	Restricted		Total
	General	funds		funds
	£	£		£
Staff costs
Wages and salaries	48,806		-	48,806
Pension costs	1,653		-	1,653
Audit fees
Audit of the financial statements	714		-	714
Other fees paid to auditors	2,000		-	2,000
Depreciation, amortisation and other similar costs	12,610		-	12,610
Other governance costs	262,657	99,199		361,856
Allocated support costs	32		-	32
Total for 2024	328,472	99,199		427,671
Total for 2023	321,777	22,996		344,773

7 Net incoming/outgoing resources

Net incoming/(outgoing) resources for the year include:

	2024 2023
	£ £
Audit fees	714 684
Depreciation of fixed assets	12,610 15,735

Page 9

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

8 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

9 Staff costs

The aggregate payroll costs were as follows:

9 Staff costs The aggregate payroll costs were as follows:
	2024 2023
	£ £
Staff costs during the year were:

Wages and salaries	48,806 48,720
Pension costs	1,653 1,834
	50,459 50,554

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

charity during the year expressed as full time equivalents was as follows:
	2024 2023
	No No
Employees	2 2

No employee received emoluments of more than £60,000 during the year

Page 10

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

10 Taxation

The charity is a registered charity and is therefore exempt from taxation.

11 Tangible fixed assets

11 Tangible fixed assets	11 Tangible fixed assets
Land and buildings Furniture and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 January 2024 8,312,881 51,718 152,461 8,517,060
Additions 143,682 - - 143,682
At 31 December 2024 8,456,563 51,718 152,461 8,660,742
Depreciation
At 1 January 2024 - 37,994 103,134 141,128
Charge for theyear - 2,745 9,866 12,611
At 31 December 2024 - 40,739 113,000 153,739
Net book value
At 31 December 2024 8,456,563 10,979 39,461 8,507,003
At 31 December 2023 8,312,881 13,724 49,327 8,375,932
12 Cash and cash equivalents
	2024 2023
	£ £
Cash on hand	1,709 77
Cash at bank	91,847 103,462
	93,556 103,539
13 Creditors: amounts falling due within one year
	2024 2023
	£ £
Other taxation and social security	3,481 3,696
Other creditors	1 3
Accruals	2,714 2,484
	6,196 6,183

Page 11

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

14 Pension and other schemes

Defined contribution pension scheme

15 Funds

15 Funds
	Balance	at 1	Incoming	Resources	Balance at 31
	January	2024	resources	expended	December 2024
	£		£	£	£
Unrestricted funds
General	8,407,383		298,592	(328,472)	8,377,503
Restricted funds		65,905	251,529	(100,574)	216,860
Total funds	8,473,288		550,121	(429,046)	8,594,363
	Balance	at 1	Incoming	Resources	Balance at 31
	January	2023	resources	expended	December 2023
	£		£	£	£
Unrestricted funds
General	8,456,401		272,759	(321,777)	8,407,383
Restricted funds		39,048	51,228	(24,371)	65,905
Total funds	8,495,449		323,987	(346,148)	8,473,288

16 Analysis of net assets between funds

16 Analysis of net assets between funds
	Unrestricted Total funds at 31
	funds Restricted December
	General funds 2024
	£ £ £
Tangible fixed assets	8,507,003 - 8,507,003
Current assets	45,133 48,423 93,556
Current liabilities	(6,196) - (6,196)
Total net assets
	8,545,940 48,423 8,594,363

Page 12

Raza Jamia Masjid and Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)

Unrestricted	Total funds at 31
funds	Restricted December
General	funds 2023
£	£ £
Tangible fixed assets 8,375,932	- 8,375,932
Current assets 71,427	32,112 103,539
Current liabilities (6,183)	- (6,183)
Total net assets 8,441,176
	32,112 8,473,288
17 Analysis of net funds
	At 1 January At 31 December
	2024 2024
	£ £
Cash at bank and in hand	103,539 103,539
Net debt
	103,539 103,539
	At 1 January At 31 December
	2023 2023
	£ £
Cash at bank and in hand	123,045 123,045
Net debt
	123,045 123,045

Page 13

Raza Jamia Masjid and Islamic Centre

Statement of Financial Activities by fund for the Year Ended 31 December 2024

	Total Total
	Unrestricted Unrestricted
	Funds Funds
	2024 2023
	£ £
Income and Endowments from:
Donations and legacies	293,529 266,630
Charitable activities	4,545 5,590
Investment income	518 539
Total income
	298,592 272,759
Expenditure on:
Charitable activities	(328,472) (321,777)
Total expenditure
	(328,472) (321,777)
Net expenditure
	(29,880) (49,018)
Net movement in funds
	(29,880) (49,018)
Reconciliation of funds
Total funds brought forward
	8,407,383 8,456,401
Total funds carried forward
	8,377,503 8,407,383

This page does not form part of the statutory financial statements. Page 14

Raza Jamia Masjid and Islamic Centre

Statement of Financial Activities by fund for the Year Ended 31 December 2024 (continued)

	Total Total
	Restricted Restricted
	Funds Funds
	2024 2023
	£ £
Income and Endowments from:
Donations and legacies	169,368 25,950
Charitable activities	82,161 25,278
Total income
	251,529 51,228
Expenditure on:
Charitable activities	(100,574) (24,371)
Total expenditure
	(100,574) (24,371)
Net income
	150,955 26,857
Net movement in funds
	150,955 26,857
Reconciliation of funds
Total funds brought forward
	65,905 39,048
Total funds carried forward
	216,860 65,905

This page does not form part of the statutory financial statements. Page 15

Raza Jamia Masjid and Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 31 December 2024

	Total Total
	2024 2023
	£ £
Income and Endowments from:
Donations and legacies (analysed below)	462,897 292,580
Charitable activities (analysed below)	86,706 30,868
Investment income(analysed below)	518 539
Total income
	550,121 323,987
Expenditure on:
Charitable activities(analysed below)	(429,046) (346,148)
Total expenditure
	(429,046) (346,148)
Net income/(expenditure)
	121,075 (22,161)
Net movement in funds
	121,075 (22,161)
Reconciliation of funds
Total funds brought forward
	8,473,288 8,495,449
Total funds carried forward
	8,594,363 8,473,288

This page does not form part of the statutory financial statements. Page 16

Raza Jamia Masjid and Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 31 December 2024 (continued)

	Total	Total
	2024	2023
	£	£
*Donations and legacies*
General Donations	145,369	100,055
Funeral Donations	35,330	49,925
Sadqah	2,259	1,364
Jummah	93,750	96,645
New mosque project	167,109	24,586
Annual Membership	19,080	20,005
	462,897	292,580
*Charitable activities*
Zakat	1,063	1,124
Appeal fund	62,705	9,497
Radio income	1,545	1,440
Nikkah income	3,000	4,150
Giyarween income	18,393	14,657
	86,706	30,868
*Investment income*
Bank interest receivable	518	539
	518	539
*Charitable activities*
Islamic Books Radio	(1,375)	(1,375)
Wages and salaries	(48,806)	(48,720)
Staff pensions (Defined contribution) - pension scheme 1	(1,653)	(1,834)
Rent and rates	(5,695)	(5,311)
Events	-	(1,050)
Light, heat and power	(75,471)	(55,981)
Insurance	(7,835)	(9,612)
Giyarween expenses	(24,150)	(17,185)
Repairs and maintenance	(5,097)	(15,993)
Telephone and fax	(1,483)	(1,376)
Security	(112,348)	(103,367)
Printing, postage and stationery	(24)	(157)
Funeral services	(5,106)	(4,733)
Islamic Books Radio	(1,422)	(829)
Charitable donations	(64,123)	-
Charitable donations	-	(8,079)
Zakat donation	(1,852)	(500)
Sadqah donation	(3,379)	-

This page does not form part of the statutory financial statements. Page 17

Raza Jamia Masjid and Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 31 December 2024 (continued)

	Total Total
	2024 2023
	£ £
Sundry expenses	(5,702) (3,766)
Cleaning	(38,460) (34,810)
Service contracts	(4,679) (9,037)
Motor expenses	(1,979) -
Advertising	- (430)
Accountancy fees	(2,000) (1,800)
The audit of the charity's annual accounts	(714) (684)
Bank charges	(3,051) (3,672)
Depreciation of plant and machinery	(806) (980)
Depreciation of fixtures and fittings	(349) (436)
Depreciation of motor vehicles	(9,865) (12,332)
Depreciation of office equipment	(1,590) (1,987)
Other interestpayable	(32) (112)
	(429,046) (346,148)

This page does not form part of the statutory financial statements. Page 18