(knity ttgistratson nthnber: 1171018 Raza Jamia Masjid and Islamic Centre An[ll Report Financi81 St8thts for the Ye4r EThJed 31 December 2W25
Raza Jamia Masjid and Islamic Centre CoRtents (Continued) R¢fu¢n¢¢ Administixtive Dd4iIs Trus*e5 Rwrt 2to5 Statetn¢nt of Tr%teeS'R¢sYTrsibil1tieS Indq)ettdent AuditQTS' Rewt 7t09 StateInt OfFIClaI Activities 10 Ball¢e She li Ntstes to the Wmanciai Statanents 12to19
Raza Jamla Masjid and Islamic Centre Reference and Admini8trative Detsils Cbainlla Mr 7Ahoor Ahmed Trustees Mr Amjid Ali Mr NazirHu&8ain Mr moh8mm Ayub Mr R2heel Ranwb Mr Mohatnme4t N&sir Charity RegutrativD 1171018 PTindpal Office 3941 LowcrADtl¢y Street A¢rrington Lanc&8hir¢ BB5 OBA Auditor DJH Audit Limited 3rd FloorPacific Cbambers 11-13 Vidoria Street Liyerwl M¢rs¢yside L2 5QQ Barclay5 Leicest£T LE37 2BB
Raya Jamia Masjid and Islamic Cemtr¢ TTUStets Rew)rt The trustees PT&sent the 8n]yJai togther with the finala1 SthteMts and 8uditoJs' report of the Chlty forthe rnd¢d 31 tkcanb¢r 2025. Objeetives aod aetivities O&je(ts Imdolms Th¢ ¢harity's objects ate: • the wJvan¢an¢nt ofthe Islamic rel181cl in with the SuDni Hmfi sclKM)l of tlThgbt" . the advan¢¢ttLEtIt of educion amortgst Muslim ¢hiIdr¢n and th. . the promotion of knwwledgeand uTrJerstsndin8 ofIsl. . the provision of filitics and $viceS forthe wider Cotttmunity. . the promotion of unity. o)hesion atkl community welfa The trustEes that they have had Tegard to the Cbarity C(¥urniswn's guida oll public be¢fil wben platining the charity's a¢tiYiiAes. The charity delivers public thr[ a wide range of religiou4 edti al community 5ervi¢es illeluding: Daily Lo]wegational prayer5 d Friday prnyet5" . Ramadan and Eid activities" . FuDerai and BereavemrDt servi. . Nikkah Oslamic marriage) serviG. . Fducational and faith4ased tsjks. . Youth alld community tngagemeDt, . Provision of comtllunity fxilities" Support for reli8tous educatioE thUgh rnadra f¥ilitie The mosque remai open and aLxessible kn tttuffjbtt5 of th¢ public througb)ut the year and seryes the wider mTnunity irrespective of backwund. Publ1¢ Ixn9ft The trUetS art resp)Sible for prerAriDg the Tn, ADDual ReJx)tt and the fitmncl 5tstem¢]Jts in accordaJ)¢e with applicablc jaw and Unit&J KiDgdom Altrg Skndatds Iunited Kingdom Generally A¢repted Accounting Pra¢ti¢e). The 18w applicable to cltaritie5 in EnglaDd alld Wale5 ruFfE5 the ttILstee5 to prwE fiDancial statements for eaeb financial year wbieb give a ts)JE alld fair view of the st of affaits of the ClEty and of the incoming resources alhd appllcation of ruources of the (arity for that In Prqwi these financial statem thetnL51ees aTe WUiTEd to: selcct suitable ¥counting polici¢s and apply them c¢SiStty. - observe the rncthods and principles itt the applicabl¢ Charites SORP. - make judgents and esttmates that are reasottable ' prepare the financial stements on the going concern bLSiS UDkn5 it is iiiaprwfftte to weswne that the tharitywill CA)lltinue in okwation. Th¢ tt] are responsil>le for kecpillg Proper COUDting r¢ords that dis¢10 with reOnable at any tim¢ the fillla1 position of the chartty and enable them that the fmancial statements comply with the Charitics Act 2011 and the CotItUtiO The tnLStees aT¢ also ttSTM)nsible for Saf¢gudIllg the awts of the dwity 4Dd tskiDg reag)Dabl¢ steps for the pVentiOn anddet¢ction of fraud aDd othcr irre8ularitits. The tnlEe5 fim7 that they have cixnplied with the requirements of $tIOn 17 of the Charities 2011 to have due regard to the public benefit guida1 published by the Charity forEngland and Wal
Raza Jamia Masjid and Islamic Centre Trllstw Rew•rt (continued) Acbiewements and perfOrnI¢t ting thc ycar the GharÈty Cinued to provide c55ethi religi ¢dtional LvrnmuDty s¢rvi¢es to the local eommunity in Accrington and sUr1Dw]ng arw. Th¢ mosque matntsined regular daily prayen alld well-attended Friday CongatiOnal servi5. Re]igi(y]s talk edllcalionai sessio5 aDd comrnuDity events were delivered throughout the y¢ar to suprK)rt sptritual devdopment and community coh&sion. The chatlty ¢A)ntinued to suPrt famili thrrmjgb fithernl a1 bereavemwt seThicc5 and provided &85isF4n¢¢ and guidance to rnellkbers of Mmunity on ls10S 8nd sKiai mauets. The trst¢ also (x)ntinued fjjndrntsing effts towards the mosque ext¢DSiOn and educat)n wojecL Si11fiCallt progress has been made in relation to th¢ deveiopmart plans. with the clarity" cO]rtillu8 to seek donations and grant fijnding to complete th¢ FKoje¢L The blte¢S maintaiTd ovasight of governaTK¢ aTMI ltrol$ through r4ular ¢¢t[rIg5 revi¢w pmGtdurES to ensure that th¢ c4wity opeJed eff¢cttYety 8nd ID its ¢hritsble objtIVes. FJAtial revie Th¢ thist¢es are satisfied with the finattcial p)sitiOti ofthe foT the yearenthd 31 tkcembEr 2025. Th¢ principal Sources of InMe dwing the year4Sted priDwily of. public donations; . fimdTaising activities. ' grants; • wmmunity contributions. The trustees Continue &) monitor eKpendiDtre to ensu that charttable are applied efficiently alld in fithh¢Tall¢¢ oftb¢ ¢haTity's objects. The djarity rnaintsias rawves in ord¢rto: - t]]su continuity of servi¢es" - meet op¢rational and maintenantt l¥5. pond to forese¢ll expenditure: • support oltgoing dcvdorAnent and expansioll projeets. The trustee5 consider that maintainitig sufficient uDrestricted rt4erves equI]ent to approximately one yew of operdtM)nal expenditure is apwpriate forthe ¢J]arity's needs. Investhnipvlicy ondotyedive5 The trust¢¢s adopt a Gautious apwoth towds irtve5ttnentof cknifablB FuD(Ls are primarily held in bank dq)osit aeeounts tti ensure Iiqubdity, security atKI £ibIlIty. The ¢harity doe5 noi currently engage ID high-risk investh*nt &tivity. Any flltwe investsnents Mll be tAade in accordance with [Slal( principles aDd with due rej to Tharity Commssiou guidance. P#g¢ 3
. RRz8 Jamia Masjid and Islami¢ Centre Trustees Report (conthiuvj) Plany for fllknre The Chwity intends to expandiDg iMpTh)Vi its re1]w e4fuc4tioN] and cotDmullity servic during the forthcomitig yw. Key prioriii¢s include". ' pmgression aDd wmpletion of th¢ mo4ue exS1O and fr&llilies poj¢ CoAnUed fundraisillg and grant appIications" ' cnhancement of youth attd aucational progratw. . strellgthenillg governance aud opern¢1(I prdUres. • ntilld support for ¢on]nwnity wel&re iDitiaii¥es. The trustees r¢main commitd to eD5yring that the mosque LX)nttnues to ¥¢ as att important religious commuoity Centre fvpresent attd gr[alK}r& strnetu gov¢rnnce Ind mXDagetttDt N4thre ofYoJvniug d0MeThI The charity is a Charitable Incorp)rated OrgaDisation ([) governd by its constitiOn a&)pted on 6 April 2017 updated pursuaTtt to th¢ corL4tiiu(xon in 2020. RecrnlbHentcndoppolxbTrenÉ &ftrMstees Trustees SttvingDuring the Year Mr Zahoor Ahmed- Chairman Mr Rahtel Rangz¢b-Tretsurer Mr Mohamed Nasir- Sccretary Mr Muhamtnad Ayub- Vice Chairrnan MrNazirHussaiD- Vice Secretary Mr Atlljid Ali- Vice Tre&surer None of th¢ trnstets receiveJJ remunerati OT oth<¥ fllMDcial benefits dwring the yc4r in their ca[lty as trwste¢s. Reas0tt2ble out-0f.0ktt cxpenses may be reimbursed where Irur[ wholly and ¢x¢lusively for the purp)se5 ofthe cbarity and in accordan¢¢ with the CO811tith and CbaTity CotllmiSSiOD gdati. glSatiOnal3#Ctt¢r The cbarity is managed by the Board of Trust¢¢s alld Exrfutive Cornmittee Me[[th IR accordance with the Constitution. Tre¢S ]neet regularly th[Dug11 the year to veview omional nwtter& fillall safeguarding, development proje¢ts and governance matte Day-tQ-day admiuistration of the Mosq aSslas] xtivfftties is dele8J to offic¢r& volulrtcers and committee members und¢r th¢ Suryi$l of the th]st Fin#ntial iDstrDwellts Objedlva Imdpolla The cbarity's activities exp)5C it to 4 numberof fioanci81 risks irKIAlDg Lrit risL ¢xsh fiow risk liquidtty risk. The use of finaI derivatives is governed by the charity's w)lici2g 2ppmed by the board of which provide written principle5 ¢m the use of financia] derivats"ve5 to mage thcsc risks. The charity ¢knes not use derivative fiDancial in$tn]ments for5puI1ve purtx)s
Raya Jamia Masjkl and Islamic Centre Trustea Re)rt (continued) Coshflow risk The charity's activitie5 CXPOS¢ it prtimiiy to the finatsci risks of changes in foreign ¢urrellcy exehaEgc ratcs and interast rates. The ¢1[1ty uses forcign exthange forward conlrafjts interest ra swap contracts to bedg¢ th¢5e exry)sures. Intercst bearing as5ds atsd liabilities are held at fix¢d rate to en5UTe cthaitLtyof etsh lknws. The ¢harity'5 prillcip fitmieial assds are baDk balan5 and casty trade andothrrrtteivables and investments. The Gharity'5 lI¢ risk is pr[DllY attributable io its rEceiYables. The 8mtsunts preted in the bance sheet arc net of alkjwances for dcbtfilI receivable& kn allowance for iiiipairment is made where tknc is an identified loss event whicl based on previous experienc4 is evIdEce of a rnlu¢tion in the reCoVabl]Ity of t Cash flows. The credit risk on liquid fuDds and derivative financi instruments is ]irnikd the LXKUrterparti are bank5 with high ¢rEdit-rdtiogs assigMI by iDterDattona] crdit-rating ageDCi&%. The Charity has no 5ignificatrt l1ctI of credit tisi with eX[rf>S swJ over a large number of ¢ountetpartie5 aDd otOMerS. Lwiuidity Ttsk onler to maltitn liquidity io engjre ttrtht sufficient fuThls ate #vatlJle for ongoig operaliolls and fitture d¢velopment4 the charity uses a mixtureof lottg-term and short4etrn debt finanr¢. Further d¢tai1s regarding Liquidity ttsk can found ill the strteme of &LX)untiog w*li¢1 in the finan¢ia] statements. Funds beld a5 Custodiio trmstet on bebalf of othu5 The cbarity do¢s not currentIy hold oract &S W5todian trustee forany OD b&Aalf of othets. of lttforniation to auditor Ea¢h trustee h&8 tsk¢n steps tbat they ought to have taken as • onler to thtmselves aware of any relevant alit inforniat1 and to esthblish that the ¢lwity's ali10r is aware of that inforn)atioll. The tnle¢S LY>Dr that there is relevant information thatllw know of and of vknich kt¥ the auditor is ullaware. The annual report was apptoved by the trustees ofthe thrity on 18 Juue2026 andsigned on its btbplf by: Mr Amjid Ali ntte
RaTa Jamia Masjid 8Dd Islami¢ Centre
Ststement of Trusts, Respowibilities
Th¢ trnsrees ar¢ TE5wJnsible for prwing I$&$, Teport aNi the finla1 ststements accorda with the
United K[ngdO A¢coulltiDg (unit KiDgthxtt
Raza J2mia Masj1 and Islamic Centre Independent Auditor's Report to the Memben ofRayA Jamia Masjid aDd blamie Centre Opinion W¢ IMv¢ audited th¢ financial 5tst¢ments of RazA Jania M&sjid and tdamie Centre (the 'clwit)fj foT the year ended 31 D&%n)ber 2025. which comprise the Statemert of FiJMnciai Activiti4 Balance Shee¢ aTrJ to thE Fittancia] seMents including a of sigD]fi<t ticcouoting poli¢ie5. The finarKia] rqx)rtiDg framework that has b¢e4J applicd ID their eparatiOn is UnÈted King&)m ACctiDS Standard& comprising Clwities SORP. FRS 102 The Financial Rewrting applicable the UK and Republic of treland, and applicable law {United KiD8dom Geoetaity A¢c¢pt¢d AcLXMmting PraLictl. In ouropitiion the finawial ststan¢nts: give a lrne aAd fatr view of the stst¢ of the charit5 affai[5 at 31 D#ember 201f aryi of tts ineomirJ8 r¢50urces and 4Jplicaliott of rcsources. including its income and extthJibJrE for then endaL' have be¢JJ properly Prared in accordance with United Kingthi GcD¢r8lly A•d AcixJuntill8 PtiCe. bav¢ in aco)rknp4ith the r4u]Tern ofthe ChaTitiLs Act 2011. for oplntOD Wc conduthd ow audtt in ¥oxdance with Inten81 Sthlldards Authting (UK) IISAS (UK)) And applicable law. Our resp)nsibiliti&% under tkne 5tsndards are further described ill the auditor respoTLsibdities for the audit of the fIn)cial stat¢ffletts s¢ction of (yjr retKt. We are indepetsjent of the ch8rity ill accordan¢e with the ethical requirements that ar¢ r¢levant io alt of the f]nancial ststaneDts ID the UK including the FRC'5 Etbic41 StaNIrf and we have fulfilled our (rther dhiot reswtsibijittes in )rdance with thes¢ requirements. We beli¢v¢ that the alxlit evmlence we bave obtsined is gjfficicllt and appmpriate to provide a b&sis for our opinion. CondusioDS relai)ngto going contern tn auditin8 the fJnan¢ial Statllent& we have Conclud thatthe trustees use ofthegoing concern b&8is of ac¢outiting in th¢ prEparation of the financial 5tat¢mellts is apptopriate. Based on the work we have wforme4 w¢ have Mt ideDufioJ aDy material uNertsinti&s relating to events or condiitons thaL individually tr eollectiv¢lys c851 $i1fi¢t doubtoll the chaEity's abilty to cojrtinlle as a going o)Dcern for a perityj of at least tsvelve months frotn when the original financial ststEfflts w¢r¢ authorised for issue. rtsponsil)ilities and the TllIttes of thetrusw with resPt goillg concern aTedes£ribed in the relevant stttions of this report. Jn auditing the financial we have collcluded that the TnLes' w¢ of the going concern b&4i5 of a¢Wwln8 in the preparation of tbe sthterne is awopria Other InforniaTr The trnst¢es are r¢snsible fot the otber infornJioD. The other illfornih)n compise5 the Illforni20fft included in th¢ 8nnual rewjrt. other thats the finwial statements and our audi.$ reFrf)rt thereon. Our opinion on the finaA¢ial Slatern¢nts does cover the other iDfonnation ¢xLYpt to the extent otheTrvise explicitly stad in outre¢ we th) not express forni of wurarlce concl10 t1.
Raza Jamia Masjid and Islamie Cefttre IndepeDdent Audito8 Rert to the Memben ofRaYA 3amA• Masjid and Islami¢ Centre (continuwl) In connection wtth our audtt of th¢ finClaI statements, our TeStlbI1ty is to read the other infomjatton and, in dotiig S, CO]ksider WIther other information is lljatthalty inconsiaellt with th¢ financial ststemcnts or our knowledge ¢bbtained ID the audit or othcrwise app¢at5 to k terialty misstat&l. Ifwe identify sh material inconsistfflcies or appart maknia] n1ssla1emen w¢ are requirEd to det¢m)ine wther there is a material rnissrAtemeDt in the finanGia] statements or a rnaterial misstatement of the other iDhrtnatioll. If, based on the work we have ptrfomie4 we (x)nclde that the is a muial misstatheth of this irth¢f info1tio we are requir¢d to rerttbat f&#. We have nothing report ID this r¢gth. M&tters on vALich TV¢ are required to rert by tePtb We have nothing to rew)rt in of the following matters the Clwitie5 (A¢c(rtTDts and Rep)rt) Regulations 2008 wuires us to rert to you 1£ in ow0pir)D. adequate %(yxmtin8 record5 have not been ke or Ydurns for our aTMli¢ have not been received from branches not visited by us; or the finan¢iai statements are not in agreement with the rnttng r£(dS and re5. or ¢¢rtain dl5ckisuS of t rernunc£ation Splfied by law atr tt made" or we have not received all the information ¢xplanatiOD5 we wuire forour awliL As ¢xplained more fully in the Stat£tn¢ffjl of Trustces, RestK)llsibilitieS (sd out on pagc 6A the tnjstees ate 5ponsible for tbe pr¢paratioll of the financta] ststeDts and for being Satisfied tIt tlw giY¢ a tme amd fair view, and for intema] control &$ the trit¢S deternline 15 neLESSary to enable the preparation of financial statemeDts are free from mat¢rial misslatcmen4 whether due to fiaudor t}r. tn preparing the financiai Stat. the trustees are resp)nsiThle for awssing the charity's abiltty to continue as a going c0c dis¢losin& p]ICabl4 matter5 related kn going LX)Dcern and u5i]]g the going ¢on¢ern basis of accounting Unless the trn5tees eithtt into)d to liquNJate the thrity or to cea£e Op4104, or bave no reakn#i ahernative to do sx). Auditor RespobIlitIeS for the udit of the fi•niial stst¢wellts Our objectives aff to obtsill rEnable assuTanee aA) whether the fiD8n¢ial sthternents as a whole are free frolll material misstatemen¢ whether due to fra1 or errDr. and kn issut atl auditor's rwrt that iDcludes ow opiriioll. ReasoTthk assurance is 8 high of assur. t1 is not a guatantee that an audit ¢onducte4 in cordanc witb ISAS (UK) will always det a m*erial misSwent when it exis Misstatemajts Can arise from fraud or error a4 ¢lKL5idered mawia] tf. individually or in the agte, they could trasonably be ¢xpected to influen¢¢ the econornic dttisions of tsken on the b&8is ofthes¢ fJDancial 5tat¢ments. The ¢xtentto which our prowJures are cwble of d&ectiDg Irregulltie1 includi] fraud is detail¢d below.. A thrther derIption of our r¢stA)nsibilitie5 15 walable on the FiDan¢ial Rwrting Coun¢AI's website at.. www.frc.0rg.uklaudit0ra$1)Dslb1llt1cs. This description forn]s part ofourauditor's retx)rL
Michael Forshaw FCA (Senior Statutory Auditor) For and on behalf of
, Statutory Auditor
Raza Jamia M&sjid and Islwni¢ CeDtre Statsment of Flllaneial Adivitks for the Year Ended 31 December 2025 Total IneomÈ a•d EndoF/mthts from: Dortattons and lega¢ies Charitsble xtivAtie5 Investment In¢e 334J38 4J65 1.551699 51.071 1.887,237 55,936 68 Totsl income 339 471 1603.770 ExpeDditure 0. Charitabl¢ activtties Totsl expenditijre Nei incom¢ lJ73 l J54 1555 619 Net movement iu fimds 1554.346 1,555.619 ReeoJtciliatÉOD of f$ Tota] furnls brou8bt fotl¥8rd Total funds ¢arrAed forward 288 634 8 594.363 14 8J07,(K)2 Lnrntricted 1,842 950 10 149982 Total 2024 IMe•e Endowments from: )nio]]s and legacie5 Charitsble activiti¢s lllvestm¢nt illcotn¢ 293,529 4J45 518 169,368 81161 461897 86,706 518 Total fftcome 251 29 550.121 Exp¢ndithre on: CIMritabl¢ ¥tivities 28.800 429,046 TO1 expenditioy 4(M)246 8.8(N) Net {ÉYpeThd1tey]DColn¢ 101.654 121075 Net Movement in fi]nds (101,654> 2.729 121,075 Reeoucill•tion of fudS Total eunds brought fard 8,407J83 473 288 Total ndS cartiql fotward 14 05.729 63 l ofthe chwity's &aivities ]¥¢ fff>m ¢ominuing O[mtiO duriug th¢ aLt two perits The fiujds bregkil(m for2024 is in te 14. The n(5 on pages 12 to 19 fo att integral tof these fiJ]anciai sthm¢nt& Page 10
Raza Jamia Masjid and Islamie Ceatre (Registration Dumber. 1171018) Balanee Sbeet as at 31 Dember 2025 2025 1024 Fixed assets Tan8ibl¢ assets li 10,073J53 8,507,3 Current assets Cash at baDk ad in knd 12 81029 93.556 Creditors: Atttounts fallillg *ithiD fjwyear 13 5.600 cllrreDt 8&%rt 76,429 N¢t assets 10 149.982 63 of the charity: R¢Str1et income Restricted fuDds 1,84U80 288,634 Unrestricted ineome fitnds 8 305 729 Total 14 10 149,982 8,594 363 The fman¢ial statements OAJ p4¢s 10 to 19 were approwj by the trust athIS ftv issue ¢)n 18 June 2026 and sÈglled oo their kha]f by: Mr Arajid Ait Tn¢ The notes on pages 12 to 19 fonn aD inte] partof these fiDWCiat Ststern Page 11
R4za Jamia Masjid and Islamic Centre
Notss to the Financial Ststements for the Year E•ded 31 December 2025
l A¢collDti•g poliews
Statement of COJDpliattet
The financia] statem¢nts have been prep
Raza Jami4 Masjid and Islamic Centre otes to the FiDaocial Statsments for the Year Ended 31 December 2025 (Continued) Governattce costs The% include the L%)sts attributabl¢ to the charity's pIlaTe with con5titirtioDal sthtutory requirements, inclllding audtt. strategi¢ mana8emen¢ alld truses nKdiDgs and reimbutsed cxwses. TaxatioD Th¢ Charity is a rcgistered charity is therekn VAetno from taxatWll its charitsble activtties Whe itic(Jme and gal% ar¢ applioj for clMritsble pwxjses. The chaTity 1$ D)t liabk to cory(tatn on such irtcorne or gal under Part I l of the C10 Tax Art 2010 and thtion 256 ofthe Taxation of Charyeable Gain5 Act 1992 T•nglble fred Individu fixed as5¢ts ar¢ initially eod at co le55 aDy subwutht accumulatcd dewxiation and Eubs¢qu¢nt accumulated impairment losses. The m¢>8que trttildiDg is used sokly fr)r clwitsble puttrf)ses.The tn]stee5 have 2dopknl a fair value accowiting licy for thr building, in accotdance with FRS 102 1 Charitie5 SORP. The trustees o)D5ideT th the building's fair value remains substalltia]ty eonsisnt due to ongtsitig mainwaDcc to a higb stsDdz. Under thi5 [1. deprlatIOn is not chaTged. The tIlding will be reyiewd piJ]lIy, and any rEvaluatK>n ljustmeDt5 will red&xed in the rEvaiuation reseThe. Lwue Buildxy The trustes have adopted a policy of ¢xrying the mt)squ¢ building at itsestimatd fair Val rather thaD historic Cost. The tDJ5tees wnsider that the bui]ding's fair value re1$ substaDtially o)nsi5tetrt du¢ to ongoing aintenance and contllliLOU5 Use for Te]igio pur[rt)s. The anK)UDt of the buitding will be l¢W re8ulthy, al ally revaluation adjustsnetts will be retkcted IJJ the tevaiuation trscTve. Uryder this N)licy, deprlatiry is noi clwged. R¢valuatioD gains are cteAlifyJ trp the rev2Juath)n Trsave" decreases are charg against previou5 surplwesvr, if Th)nc. to the Ststement of FinaTKial A¢ttvities. The mosque bui]ding i8 solety for chartthle putpw. The trustees Imve ddumined its fair valu¢ bas on the original CODStrnction C adjust•1 for owing mainkTrance to a hi standard The building is considered to provide ODsoing ewnomiG benefjt fff ihe foresttable and thetefore @rttiation is not charged. The rying amount will be reviewed anDualty, aDd aDy reva]uatwJn juStMents will k re<ogDised in th¢ revaluation SetYe ts appmpriate. DEprot14tioll 8nd •mortisatlon knet dass Pknt ad M¥hinery Office Equipment Fixtures and Frttings Motor Vehicle5 DeprttiitioD Jnethtyj Dd rate 2(PAPeT R¢dv¢ing Balartce B8SiS 2(pAjllrn Reducing Balance B&%is 20% Pe¥ AnnumRe4Ju¢ing Balance B&sis 20% Pu Anounj Redu¢ing Baltutt Basis Clsb alld equivalents Cash and quivaleJts c4)mWi5¢ on hand and e811 d¢posit& arAI oth¢r short-tem highly liquid investments that are readily convertible to a kTh)wn DOUDt of cash and gre subject to an insigttificant risk of change in value. P8ge 13
Raza Jamia Masjid and Islamic CeDtre Notes to the Financial Statements for the Year Ended 31 Ikcember 2025 (contitiued) Reserv Poliey The tru5tccs aim to tuaintain free reseryes in u[tricd fimds at t 1tr4cl whith equat&s to apwoximatety 12 month5 of unKstrictcd charitable expenditiC. The trustees o)nsider thatthis level will t0vide sufficien¢ fimds to ensure th support and governan¢E costs are coYa&l. The trDsttt5 consider that a level of 12 months is suffiGiffltt giv¢n the regular th)nati. Fund strnethre Unrestricted ioo)me fijnds are gclleTrl fitDds that are available foT vse atthe trua¢es diseretM)n in thrtherCe of the Obj¢¢tiV of the charity. Restried itwme fimds are those donated f e in a particular area orfor Spirl¢ purrN)$4 the us¢ of which is restrtcted to that area or PuTSe. Restritted fuThls may b¢ for any sptrific c4)MUlty or events, a)mmunity reltef Rvrk orally disaster 2 Income from donati$ and legaeies nds Total fun rA>Dations and IEgacie5' tbnatiOn5 to major appcals Regular giving and c4>ttat donations 334537 1.552,699 1.887,236 Total for 21125 334,538 699 fgr2024 293 169368 462,897 3 Income cbar5tbie activilKs fvllds Total funds Nikkah1w1illg tncome 151amic Bo)ks & Radio Jnc(De 3.600 1265 30.486 3.650 1265 30.486 3.650 Appds Tot*] for 2025 4.865 51.071 Total for 2024 161 86.706 Page 14
R2TA Jamia Masjml and tslami¢ CeDtre Note5 to the Financial Statemepts for the Year Ended 31 Deeember 2025 {eontinned) Cenernl ds Interest receivable alld stmllar incom¢. 68 68 TO for 2025 68 68 Total for 2024 518 518 5 Expelldithreoa ehritsNe ethifie5 UnrestTKted Totsl ds CMerl Sdt Fets Jslamic BkS & RJio Illcome 264.635 264,635 1977 38.383 16.291 1977 30,156 16291 Gtyarween LkpftGiation. alnortisati0 and other sifftilar wsts 10.088 49.648 10,088 49.648 Totsl for 2025 338,198 387 622 Totsl for2024 28.800 429.046 6 ADAty8ig of goverBante aDd swrt QP5ts fuDds Generdl Totsl Audit fe£5 Audit of the fillancial Staternts Other fees paid to auditors Tothl for 21125 3.600 3,600 5.600 5.6( TotAI for 2024 2.712 Pa8¢ 15
Raza Jamia Masjid and Islamie Ceatre Notss to the Financial Statements for the Year Ended 31 December 2025 (contillv) 7 Net illCOmiDploTh*(thg Net illcoming rty)urtts for the year indje. Z025 Audit fres tkpreciation of fix &s5¢ts 714 12,610 8 Trnst¢es remurteration affjd exptns year. No Iru5tees hav¢ receiv any reinbws&J expenwoT any cthr bto¢fts from trebwity during the year. 9 Staff £osts The aggregate payroll costs wetE as folknvs.. 2025 2024 Stsff eosts d¥ring theYr were: Wages a1 salarie5 The monthly aveTag¢ of persons (iD¢tudin8 serAi(r rnaDageMa / leAda5hip team) empioyal by th¢ cbarity ding th¢ yearexprEs%d as full time ryuivalents was a8 folk)ws.' 2025 No 21124 Employe¢5 No employce ely•1 ¢[[luttnts of more than £60,( during the year Page 16
Rau Jamia Masjid aDd Islami¢ Celltre Notes to the Financial Statements for the Ytar Ended 31 DeMber 2025 (contillued) 10 T8xalion The chlty is a registered charity and is therEkn exemptfrorn taxatio 11 Tangible fi1 1$8ets lAd and buildiDV Furnitsrtaod eqUtprn¢ Motorv¢hid¢s Total Cost At l Janwary 2025 Additions 8.456563 1576.638 51.718 152,461 8,660,742 1,576 638 At 31 December 2025 10.033201 152 461 io 37.380 Depreci4tioR At l January 2025 cha for tbe year At 31 Decetrnber2025 40.739 2.196 113,(M)O 7.892 153.739 42.935 163,827 bk Yalue At 31 D¢¢ember 2025 10 033201 8.783 10,073.553 At 31 Decemb¢r2024 8,456563 10379. 39.461 07,003 Page 17
Raza Jamia Mlid and Islami¢ Centre Notes to the Financial Statements for the Year Ended 31 Dember 2025 (eonÉinued) Reyaluatlo The Land and Buildings have ttot IKen revalued attd is heki under the ¢stirn fair value. The eStill fair value is £10,033,201 (2024- £8,456.563). 12 Cgskn and e48h equivalents 2025 2•24 CAsh on hand Cash at bank 962 1.709 81,067 13 crn1ito. smounts flling d•e wlthin year 2024 Othertaxation and social security Other¢rediiors Awruals 3.481 714 14 Fund B]•o¢e at I Jtsury 2025 BalDc¢ at 31 exptnded December 21125 Unrestricted funds Gffl¢rnl 8J05,729 339.471 (338.198) 8,307,(N)2 Restricted fund5 28 634 1.841980 Total fuu&5 8.594J63 1.943.241 10,149.982 B•laDee It Incoming Resource5 BAl8n¢¢ at JI JaDUry 2024 rewurees exwkded December 2024 Uore5tricted Gellerat 8.407383 298592 {4Crt)246) 8,305.729 Restritted fimds 65.5 251.529 28.8(MJ 288.634 8.473288 550.121 429.IM6 594.363 P8ge 18
Raza Jamia MasjMI and Islamic Centre 14otes to the FinaDeial Statements for the Year Ended 31 DeLYnber 2025 (Continued) 15 ADatysls of nel 48sets bEtrn Totsl fullds It 31 Dettmber 2025 Rutricted fuod5 Ceneral Tangible fJNoJ &s5¢ts Current assets Current liabilitie5 10,073.553 74.311 5.6 10,073,553 82.029 7.718 Totsl net &85ets 10,142 10 149.982 TDtsI fuD(ts 8t 31 Detembtr nds G¢Deral RtstrKted ds 2024 TaTtgible fix assets Current a%sets Current liabilities 8507.003 45,133 8,507.(103 93,556 6,196 48.423 Total net assets 45.940 8.594 63 P4e 19
14an Jamia Masjml and blamic Centre Statement of Financi Activities by tsDd for the Year Ended 31 December 2025 Totsl Uvestricl Uorestricted Funds 2025 21124 IDCOrn¢ EndDvrnieDts from: DoltIOnS and l¢gaci ctwitable xtivities InvesthieDt InMe 334.538 4,865 68 293,529 4,545 518 Totsl income 339 471 298 592 Eipenditure on: ChaTitable ¥tivitie% 338 198 400246 Total expenditure 338 198 itKo]nel(¢xpenditurel Net movejnent I funds 73 101,654 1273 (101,654) Reco•ciliatioD of Total fiJThJs brought forward T¢) funds C81¢d foThvard 8 407.383 Page 20
Raza Jamia M4sjid and Islamic Celltre Statement of Financial Activities by fund for the Year Ended 31 December 2025 (kxbntiuued) TotAI Totsl Fun(Ls 21)25 Funds 2024 Ineome and frfjtH: tknnatiODS and legaci&s Charitable xtivitie5 lJ52.699 169.368 161 Total incomE 1.603 770 251,529 Exptndithre Charitable activities Totsl expendire 28,800 Net income 54 t movement irt fimds 1554J46 RetODCi]iatwo of Total [KIS brought fon¥ard Total funds ¢atTied forward 65,905 1842.980 288 634 Pag¢21
Raza Jamia Masjid alld Islwnk Centre Detailed Statement of FiDanei21 Activities for the Year Endwj 31 December 2025 Totsl 21)24 21125 Income and End0T¢llts fmm: Donations Jtd kgaeies (>ed below) C]witsbl¢ a¢tivities lanalysed below) Investment income (aualysed tdow) Total inc4)m¢ 1,887W7 55,936 68 461897 86.706 518 41 550 121 peDdltsre OD: Charitable a¢tivitics (8D4ly5ed below) 387.622 Net income 1.555619 121075 Net movemeD¢ in fjJDJs lJ55,619 121,075 Rtton¢ilia¢ioD of fuxd4 Total fuuds brou8bt fmvard Total fun&8 caTried fonward 63 88 10 149982 63 Page 22
Raza Jamia Masjid and Islamic Centre Detailed Statement of Financial Activities for the Yr Endoj 31 December 2025 (contillu) Tot*1 2025 2024 Llln{on$ 4ndlegdd General Ik)nl05 Funeral D0ttiOnS 173.727 48.625 8.981 88.140 l J43.718 24.045 1887237 145,369 35J30 2259 93.750 167,109 19.080 462,897 Jummah New mosque proie<t Atal Membttship 30.486 3,650 1265 3.6 16.935 Appcal fund Radio income Nikkth incorne 61705 I,545 3.000 18 93 Bak iDt¢re5t receiyable 68 68 518 518 Wages and salxt¢5 Sthff nSiOnS (Defined tr[ wion). p510 sdHDe I Rent and rates Lighi heat and ]y)w¢r Insuron¢e Giyarween Expells¢s Repairs and maintenao Teleph¢ and internet &¢urity Printin& p)stsge and tstM)Dery Fulleral services tslami¢ BkS Radio Charitsble donations Zakat donation Sadqah dO]tiOn Sundry expells45 Cleaning (49,648) (48.81} (1,6531 15.695) (75,47l) (7,835) {24,151) (5.1)971 {1,483) (112J481 1241 (5,106) (2.797) {64.123) (1,852) {3J79) (5,702) (38,460) {6,649) (55,156) (11,454) (16291) 16.617) {1,7() (119,3) (7,117) (2.977) 13.650) (30,156) (82) (6,662) (37.7181 This page (kxs tMAfotm part ofthe stalutory fintittciai s¢ements. Page 23
Raza J2mia Masjid and Islamic Centre Detailed Statement of Financial Activihes for the Year EAded 31 December 2025 {contAnuql) To*l 2025 Tot¥1 2024 {6.095) 14,679) {1.979) (3,052) (806) (3491 19,865) {1.590) (32) Motor expen Bank charges Deplation of plant and mathi prlatIOn of fixtures and fitti Dcpreciion of tllolor v¢hKI¢s DqY1dtil)n of office equipment Other int¢r¢st payable Sundry ¢xpettses Accountsn¢y fees The audit of the cILaT[S annual xt(yJnts (2.427) (645) (279) 17.892) {1.272) 12,000) (2.000) 714 429,046 387.622 Page 24