# **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||||
|---|---|---|---|---|---|
|||||||
|**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:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any
- requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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
~~—~~|
|---|---|---|---|---|
|**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**