Charity number: 1172052
Masjid And Madrasah Uthman
Report of the Trustees and Unaudited Financial Statements
For the year ended 31 August 2024
Masjid And Madrasah Uthman Contents Page For the year ended 31 August 2024
| Report of the Trustees | 1 to 2 |
|---|---|
| Independent Examiner's Report to the Trustees | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6 to 11 |
Masjid And Madrasah Uthman Report of the Trustees
For the year ended 31 August 2024
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 August 2024. The Trustees have adopted the provisions of 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The key objectives of the charity are summarised as follows:
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To assist young people in the advancement of education by means of, but not exclusively, educational classes from secular to religious, language classes and activities for mainstream educational subjects
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To assist young people, especially, but not exclusively through leisure and recreational activities, so as to develop their physical, mental and spiritual capabilities enabling them to become role model citizens, delivering public benefit leading to the betterment of society.
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To support any other charitable purpose for the benefit of Muslims and the general public that the trustees from time to time may determine.
The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.
ACHIEVEMENTS AND PERFORMANCE
Significant activities
In pursuing our objectives during the financial year ending 31st August 2024 the organisation was engaged in running the following activities:
Evening Religious Education Classes
Knowledge holds an important aspect in the religion of Islam. Children from the age of 4 and above attend the evening Madrasah Monday to Friday learning the basic principles of Islam (Quran, Masnoon duas, Fiqh, Aqaid, Aadab, Tareekh).
Further Religious Education Class
This class was initiated for those teenage boys & girls who have finished their primary Madrasah education but wish to enhance their understanding of Islam enabling them to become good Muslims and good citizens
Place of worship
The charity premises are being used as a Masjid and it provides other facilities for 5 daily prayers with congregation.
Publications
The charity publishes and distributes informative and inspirational literature in the English language through the means of Bi -monthly magazine. These cover topics which are pertinent to the audience, primarily the Muslim youth, pupils and parents of the madrasah.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Masjid And Madrasah Uthman is registered with the Charity commission (Registration Number 1172052) and constituted by the deed of trust.
REFERENCE AND ADMINISTRATIVE INFORMATION
Name of Charity Masjid And Madrasah Uthman Charity registration number 1172052 Principal address 34A Mallinson Street Dewsbury WF13 4NA
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Masjid And Madrasah Uthman Report of the Trustees Continued For the year ended 31 August 2024
Trustees
The trustees and officers serving during the year and since the year end were as follows:
Independent examiner
Mr Abdul Azeem Mohammed Mr Abid Khan Mr Ebrahim Moorad Mr Shuaib Sufi Mr Urfan Mirza Mr Yahya Sufi Mibsons Limited Chartered Certified Accountants 51 Coopers Road Handsworth Wood Birmingham B20 2JU
Approved by the Board of Trustees and signed on its behalf by
............................................................................. 02 July 2025 Mr Abdul Azeem Mohammed
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Masjid And Madrasah Uthman Independent Examiners Report to the Trustees For the year ended 31 August 2024
I report to the trustees on my examination of the accounts of the charity for the year ended 31 August 2024.
Responsibilities and basis of report
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity'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 examiners statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do 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.
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.
Muhammad Shahid
FCCA Mibsons Limited Chartered Certified Accountants 51 Coopers Road Handsworth Wood Birmingham B20 2JU
02 July 2025
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Masjid And Madrasah Uthman Statement of Financial Activities For the year ended 31 August 2024
| Notes | Unrestricted | Restricted | 2024 | 2023 | |
|---|---|---|---|---|---|
| funds | funds | ||||
| £ | £ | £ | £ | ||
| Income and endowments from: | |||||
| Donations and legacies | 2 | 47,703 | 4,193 | 51,896 | 82,333 |
| Charitable activities | 3 | ||||
| Masjid & Madrasah activity | 48,172 | - | 48,172 | 54,101 | |
| Total | 95,875 | 4,193 | 100,068 | 136,434 | |
| Expenditure on: | |||||
| Charitable activities | 4/5 | ||||
| Masjid & Madrasah activity | (100,791) | (35,032) | (135,823) | (133,189) | |
| Total | (100,791) | (35,032) | (135,823) | (133,189) | |
| Net income/expenditure | (4,916) | (30,839) | (35,755) | 3,245 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 73,450 | 348,978 | 422,428 | 419,183 | |
| Total funds carried forward | 68,534 | 318,139 | 386,673 | 422,428 |
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Masjid And Madrasah Uthman Statement of Financial Position As at 31 August 2024
| Notes Fixed assets Tangible assets 10 Current assets Stocks 11 12 Debtors Cash at bank and in hand Creditors: amounts falling due within one year 13 Net current assets Total assets less current liabilities Net assets The funds of the charity Restricted income funds 14 Unrestricted income funds 14 Total funds |
£ 2024 355,848 355,848 300 714 35,415 36,429 (5,604) 30,825 386,673 386,673 318,139 68,534 386,673 |
£ 2023 365,302 |
|---|---|---|
| 365,302 | ||
| 568 721 61,124 |
||
| 62,413 | ||
| (5,287) 57,126 |
||
| 422,428 | ||
| 422,428 | ||
| 348,978 73,450 |
||
| 422,428 |
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Mr Abdul Azeem Mohammed Trustee
02 July 2025
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Masjid And Madrasah Uthman Notes to the Financial Statements For the year ended 31 August 2024
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘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 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
Masjid And Madrasah Uthman meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Going concern
The financial statements have been prepared on a going concern basis as the trustees consider no material uncertainties to exist. They have considered the level of funds held and the expected level of income and expenditure for 12 months from the date of authorizing these financial statements. The budgeted income and expenditure alongside the surplus reserves are sufficient for the charity to be able to continue as a going concern.
Statement of cash flows
The Trustees have taken advantage of the exemption in SORP FRS 102 from including a cash flow statement in the financial statements on the grounds that the charity is small.
Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity, and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes.
Restricted funds are those which are to be used as per specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund.
Incoming resources
All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:
Tangible fixed assets
Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
. Land and Buildings 2% Straight line Fixtures and Fittings 20% Reducing balance
Stocks and work in progress
Stock held by the entity consists of books and other educational material. Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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Masjid And Madrasah Uthman Notes to the Financial Statements Continued For the year ended 31 August 2024
2. Income from donations and legacies
| Donations received Grants received |
2023 2024 Restricted funds Unrestricted funds £ £ £ £ 81,533 51,896 4,193 47,703 800 - - - 82,333 51,896 4,193 47,703 |
|---|---|
3. Income from charitable activities
| Unrestricted funds Masjid & Madrasah activity Student Fees Educational Materials |
2024 £ 48,172 - 48,172 48,172 |
2023 £ 52,964 1,137 |
|---|---|---|
| 54,101 | ||
| 54,101 |
4. Costs of charitable activities by fund type
| Masjid & Madrasah activity Support costs osts of charitable activities by activity type Support costs Masjid & Madrasah activity |
Unrestricted funds £ 97,604 3,187 100,791 Activities undertaken directly £ 97,604 |
Restricted funds £ - 35,032 35,032 Support costs £ 38,219 |
2023 2024 £ £ 91,061 97,604 42,128 38,219 133,189 135,823 2023 2024 £ £ 135,823 133,189 |
|---|---|---|---|
5. Costs of charitable activities by activity type
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Masjid And Madrasah Uthman Notes to the Financial Statements Continued For the year ended 31 August 2024
6. Analysis of support costs
| Masjid & Madrasah activity Admin & Management Premises costs Governance costs |
2024 £ 11,803 25,576 840 38,219 |
2023 £ 10,445 30,963 720 |
|---|---|---|
| 42,128 |
7. Net income/(expenditure) for the year
This is stated after charging/(crediting):
| This is stated after charging/(crediting): | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Depreciation of owned fixed assets | 9,456 | 9,125 |
| Accountancy fees | 840 | 720 |
| Staff pension contributions | 527 | 218 |
8. Staff costs and emoluments
Total staff costs for the year ended 31 August 2024 were:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Salaries and wages | 94,375 | 83,812 |
| Pension costs | 527 | 218 |
| 94,902 | 84,030 | |
| 2024 | 2023 | |
| Admin, management and teaching staff | 23 | 21 |
| 23 | 21 |
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Masjid And Madrasah Uthman Notes to the Financial Statements Continued For the year ended 31 August 2024
9. Comparative for the Statement of Financial Activities
| Income and endowments from: Donations and legacies Charitable activities Total Expenditure on: Charitable activities Total Net income/expenditure Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 59,994 54,101 114,095 (93,101) (93,101) 20,994 52,456 73,450 |
Restricted funds £ 22,339 - 22,339 (40,088) (40,088) (17,749) 366,727 348,978 |
2023 £ 82,333 54,101 |
|---|---|---|---|
| 136,434 | |||
| (133,189) | |||
| (133,189) | |||
| 3,245 419,183 |
|||
| 422,428 |
10. Tangible fixed assets
| Cost or valuation At 01 September 2023 At 31 August 2024 Depreciation At 01 September 2023 Charge for year At 31 August 2024 Net book values At 31 August 2024 At 31 August 2023 |
Land and Buildings £ 392,714 392,714 34,799 7,854 42,653 350,061 357,915 |
Fixtures and Fittings £ 20,549 20,549 13,161 1,601 14,762 5,787 7,388 |
Total £ 413,263 |
|---|---|---|---|
| 413,263 | |||
| 47,960 9,455 |
|||
| 57,415 | |||
| 355,848 | |||
| 365,303 |
11. Stocks and work in progress
Stocks of raw materials
| 2024 £ 300 300 |
2023 £ 568 |
|---|---|
| 568 |
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Masjid And Madrasah Uthman Notes to the Financial Statements Continued For the year ended 31 August 2024
12. Debtors
| Amounts due within one year: Prepayments and accrued income 13. Creditors: amounts falling due within one year Other creditors Accruals and deferred income 14. Movement in funds Unrestricted Funds General General Fund Unrestricted Funds - Previous year General General Fund Restricted Funds Building Fund |
Balance at 01/09/2023 £ 73,450 73,450 Balance at 01/09/2022 £ 52,456 52,456 Balance at 01/09/2023 £ 348,978 348,978 |
Incoming resources £ 95,875 95,875 Incoming resources £ 114,095 114,095 Incoming resources £ 4,193 4,193 |
2024 £ 714 714 2024 £ 4,595 1,009 5,604 Outgoing resources £ (100,791) (100,791) Outgoing resources £ (93,101) (93,101) Outgoing resources £ (35,032) (35,032) |
2023 £ 721 |
|---|---|---|---|---|
| 721 | ||||
| 2023 £ 4,567 720 |
||||
| 5,287 | ||||
| Balance at 31/08/2024 £ 68,534 |
||||
| 68,534 | ||||
| Balance at 31/08/2023 £ 73,450 |
||||
| 73,450 | ||||
| Balance at 31/08/2024 £ 318,139 |
||||
| 318,139 |
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Masjid And Madrasah Uthman Notes to the Financial Statements Continued For the year ended 31 August 2024
Restricted Funds - Previous year
| Building Fund | Balance at 01/09/2022 £ 366,727 366,727 |
Incoming resources £ 22,339 22,339 |
Outgoing resources £ (40,088) (40,088) |
Balance at 31/08/2023 £ 348,978 |
|---|---|---|---|---|
| 348,978 |
15. Analysis of net assets between funds
| Analysis of net assets between funds | |
|---|---|
| Unrestricted funds General General Fund Restricted funds Building Fund Previous year Unrestricted funds General General Fund Restricted funds Building Fund |
Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ - 669 669 355,848 30,156 386,004 |
| 355,848 30,825 386,673 |
|
| Tangible fixed assets Net current assets / (liabilities) Net Assets £ £ £ - 1,742 1,742 365,302 55,384 420,686 |
|
| 365,302 57,126 422,428 |
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