EASTON JAMIA MASJID (A Charitable Incorporated Organisation) Charity No: 1174320
Report and Financial Statements Year Ended 31[st] August 2024
EASTON JAMIA MASJID
| Contents | Page |
|---|---|
| Legal and Administrative Information | 1 |
| Report of the Trustees | 2-3 |
| Statements of Financial Activities | 4 |
| Charity Balance Sheet | 5 |
| Notes forming part of the financial statements | 6-8 |
EASTON AMIA MAS ID Le al and Administrative information Constitution Easton Jamia Masjid is a Charitable Incorporated Organisation and registered charity limited by guarantee and governed by its articles of association and policy document. Charity number 1174320. The Charity was registered on 18th August 2017. Tr The directors of the charitable company ('the Charity") are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The maximum number of charity Management trustees are12 and Honourable Permanent Trustees are 5. Currently there are 12 Management board trustees. At every fourth annual general meeting of the members of the CIO, all of the Managerial Charity Trustees shall seek appointment to the trustees, board. On 3rd September 2023 election took place and the board was elected. Honourable permanent trustees are in permanent position unless otherwise decided by the board. The trustees serving during the year and since the year end were as follows - I. SYED AJAZ SHAH 4. ARSHAD MAHMUD 7. Abbid Hussain Younis 10. Majid Hussain 13. Mohammed Arif 16. Kamran Khan 2. ASHRAF HUSSAIN 5. ZIA HUSSAIN 8. Usman Yaqub 11. Muhammad Javaid 14. Allah Ditta Malik 17. Mohammed Akbar Butt 3. MOHAMMED YOUNIS 6. Abdul Raoof Malik, Cllr 9. Shahid Hussain Awan 12. Chaudhry Nayeem Tahir 15. Sajid Malik Chair Abdul Raoof Malik, Cllr er ffi St Marks Road, Easton, Bristol. BS5 6JH Bank Lloyds TSB, 124 High Street, Bristol, BS16 5HJ olicitor Wards Solicitors 35 High Street, Bristol, BS12AW Accountant Ruhid Accountancy 18A The Shaftesbury Centre, Percy Street, Swindon. SN2 2AZ
EASTON AMIA MAS ID Re orto the Trustees o the YearEnded 31stAu ust2024 The trustees are pleased to present their report together with the financial statements of the charity of the year ended 31st August 2024. Legal and administrative information set out on page I forma part of this report. The financial statements comply with the current statutory requirements, the memorandum and articles of association and the Statement of Recommended Prartice - Accounting and Reporting by Charities. Ob"ect of the harit The objects of the Charity are to - To provide a place for Muslims to perform their regular prayers. To promote and enlist in co-operation in Islamic Education and Culture and to advance the knowledge and understanding of Islam. To organise Islamic conferences, religious meetings, functions, seminars, sessions for interpretation and translation of Quran and Islamic festivals. To arrange Islamic Education classes for the children or alternatively to establish and maintain an Islamic religious school. Audit The Charity had taken advantage of the exemption from the requirement to have its accounts audited. Or ani ati A Board of Trustees of members, who meet monthly, administers the Charity for day-to-day affairs. Investment owers Under the constitution lies on charity document, the Charity has the power to make any investment that the Trustees see fit. Land & Buildin s and new extension- total cost £371136 Charity owns two properties from where it runs and earns some rental income too. The rental income purely uses for the charity. Both properties valued to £1,054,000 of which Land £230,000 and Buildings £824,000. 2 % Depreciation £16480 was charged on Buildings. New extension project for the women has been started last year and finished this year, total cost of the extension project was £347295. Mortuary equipment installed this year for the cost of £23841. In total £371136
EASTON AMIA MAS ID Re orto the Trustees continued arEnd IstA 24 Review of the activities and future develo ment During the year the normal religious activities have continued. On top during this period the charity started several new projects one of which included the care for the elders, in the congregation, the project was called MACSAD and received grants from various local organisations. The total amount was £38960 out of £31067 spent on MACSAD Reserve olic and risk mana ement The Charity has in place, specific commitments from its members to continue their financial support, to enable the Charity to fund its monthly repayments to the Bank, the Trustees are confident that the support of members will continue into the foreseeable future. Trustees res onsibilities in the relation to the financial statements Charity Law requires the Trustees to prepare financial statements that give a true and fair view of the state of affairs of the Charity, at the end of the financial year and of its surplus or deficit for the financial year. In doing so the trustees are required to - Select suitable accounting policies and then apply them consistently. Make judgements and estimates that are reasonable and prudent; 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 maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity and enables them to ensure that the financial statements comply with the Charity Act 2011. 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. These accounts have been prepared in accordance with the Financial Reporting Standard to Smaller Entities and SORP 2015 By rder of the Trustees dul Raoof Malik, Cllr Trustee Dated- 28/06/2025
EASTON AMIA MAS ID STA TEMENT OF FINANCIAL ACTIVITIES h Y rEn IstA 24 Unrestricted Funds 2023 2024 INCOMING RESOURCES Contributions and Donations received Rental Income TOTAL INCOMING RESOURCES AVAILABLE FOR CHARITY 154,588 6,826 161414 182,696 4,361 187 057 Less Administrative Costs Salary and Wages Workplace Pension Printing and Stationary Insurances Accounting Fees Repairs and Maintenance Telephone Light, Heat and Water MACSAD- Help for elders Other Professional Fees General Expenses Equipment Expense Donation 47,784 421 294 1,863 39,988 823 363 2,902 3500 354 29,641 31,067 1,007 217 398 18,452 351 4,132 10,935 84 630 11,368 121230 Finance Costs Bank Charges De reciation: Freehold Property (Note I, Page 7) TOTAL RESOURCES EXPENDED NET INCOME For Year eratin Total Funds brou ht forward Total funds carries forward 16,480 101110 60,304 1,171,509 16,480 137 710 49,347 1,231,813 1160 activities The Statement of Financial Activities includes all gains and losses recognised in the year All incoming resources and resources expended derive from continuing activities RECONCILIATION OF MOVEMENT IN FUNDS 2023 2024 Unrestricted General Funds st Opening Funds I September 2023 Surplus (Deficit) for the period 1,171,509 60,304 1,231,813 49,347 st Closing Funds at 31 August 2024
EASTON AMIA MAS ID CHARITYBALANCE SHEET IstA 24 2023 2024 UNRESTRICTED GENERAL FUNDS Total Funds (Page 4) STATEMENT OF ASSETS & LIABILITIES Tan ible Fixed Assets Land and Buildings Building Annex- Costs Less - Accumulated Depreciation 123181 128116 1,054,000 347295 88,725 1312 570 1,054,000 371,136 105,205 1319 931 CURRENT ASSETS Pre-payments Cash at Bank Cash in Hand 2,171 16257 2558 20 986 62,498 2,026 64 524 Less - CURRENT LIABILITIES- amounts fallin Creditors due within 12 months 11743 13 295 NET CURRENT ASSETS LIABILITIES Less: Karz E Hasana Loan EXCESS OF ASSETS OVER LIABILITIES 9243 90 000 51229 90 000 For the year ending 31st August 2024 the Charity was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. The trustees have not required the Charity to obtain an audit in accordance with Section 476 of the Companies Act 2006. The Trustees acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to Charities subject to the small companies regime. Approved by the Board and Signed on its Behalf Abdu Dated oof alik, Cllr - Chair of Trustees 8/06/2025
EASTON AMIA MAS ID Notes Formin Parto rEn the Financial Statements 1st 24 l. Accounting Policies The financial statements have been prepared under the historical cost convention and in accordance with the Statements of Recommended Practice, Accounting and Reporting by Charities (SORP 2015), applicable accounting standards FRS 102 and the Companies Art 2006. The principal accounting policies adopted in the preparation of the financial statements are as follows. The accounts do not include a cash flow statement for the Company, as a Small Reporting Entity, is exempt from the requirement to do so. FRS 102 De reciation: Pro er Buildin In accordance with the Statements of Standard Accounting Practice 12 the Charity has provided for depreciation on a straight-line basis at 2 % on Buildings Donations and Grants Income from donations and grants, including capital grants, is included in incoming resources when these are receivable, expert as follows: When donors specify that donations and grants given to the Charity must be used in future accounting periods, the income is deferred until those periods. When donors impose conditions which have to be fulfilled before the Charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre~conditions for use have been met. When donors specify that donations and grants including capital gains, are for particular restricted purposes which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable. Intan Intangible income, which comprises donated services, is included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised when there is no financial cost borne by a third party. Interest receivable Interest is included when receivable by the Charity.
Resources expended Recourses expended are included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT, which cannot be recovered. Fund accounting Funds held by the Charity are either: Unrestricted general funds - these are funds, which can be used in accordance with the charitable objects at the discretion of the Trustees. Designated funds these are funds set aside by the Trustees out of unrestricted general funds for specific future purpose or projects. Restricted funds these are funds that can only be used for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 2. Legal status of the Charity The Charity is a Charitable Incorporated Organisation limited by guarantee. The liability of each member in the event of winding-up is limited to £1. 2023 2024 Incomin Resources Contributions and Donations received 154,588 6,826 161414 182,696 4,361 187 057 Rental Income Tan ible Fixed Assets 2024 Buildin st At Cost I September 2023 Additions during the year 1,401,295 23,841 1425 136 st At cost 31 August 2024 De reciation Charge for Year De reciation at 31st August 2024 16 480 105 205 st Net Book Value at 31 August 2024 1319 931
EASTON AMIA MAS ID Notes Formin Parto the Financial Statements rEn 1st 24 continued The Charity is a registered Charitable Incorporated Organisation and does not have a Corporation Tax liability. Trustees Emoluments Trustees do not receive any emoluments. ital ommitments The Charity has no current Capital Commitments. Post Balance Sheet Events No events have occurred since the date of these accounts which would have a material bearing on them. Reserves 2023 2024 Unrestricted General Funds
Independent examiner's report on the accounts
Section A Independent Examiner’s Report
| Report to the trustees/ members of |
Report to the trustees/ | Charity Name EASTON JAMIA MASJID |
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| On accounts for the | 31STAUGUST 2024 | Charity | 1174320 | ||
| year ended | no (if any) | ||||
| Set out on pages | 4&5 | ||||
| (remember to include the page numbers of additional sheets) |
Report to the trustees/ members of
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/08/2024
Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’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 [The charity’s gross income has exceeded £25000 but not exceeded examiner's statement £250,000 and I am qualified to undertake the examination by being a qualified member of [Institute of Financial Accountant ]]
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
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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.
- Please delete the words in the brackets if they do not apply.
| Signed: | Date: | Date:28/06/2025 ~~—~~ |
Date:28/06/2025 ~~—~~ |
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| Name: | MD NOMAN RUHID AFA MIPA AAIA |
1
Oct 2018
IER
Relevant professional Institute of Financial Accountant (IFA) qualification(s) or body Membership no - 273464 (if any):
Address: RUHID ACCOUNTANCY 18A SHAFTESBURY CENTRE, PERCY STREET SWINDON. SN2 2AZ
Section B Disclosure
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to N/A disclose .
2
Oct 2018
IER