## **Trustees’ Annual Report for the period**
## **From 28th October 2023 To 27th October 2024**
**Charity name:** MASS 110 LTD
## **Charity registration number:** 1177238
## **Objectives and Activities**
- To advance the religion of Islam, by promoting the teachings and tenets of the shia ithna-ashari faith Islam.
- Provision of facilities for worship and religious ceremonies and provision of services for Islamic education in accordance with the teachings of the shia ithna-ashri doctrine.
- Advancement of education for public benefit, by means of, but not exclusively, history lessons, lectures and classes, to help young adults so as to develop their capabilities that they may grow to full maturity as individuals and members of society.
- Advance and educate community members regarding health and well-being by providing holistic therapies and mental health and well-being classes.
## **Trustees Information**
The trustees have had regard to the Charity Commission’s guidance on public benefit. For the last financial Year, the following Trustees for the charity have been:
- IRFAN ALI
- ASGHAR ALI
- AMUNN KHAZANCHI
## **Achievements and Performance**
Over the course of the year Mass110, besides from holding an entire year worth of seminars discussions and holy celebrations, Mass110 has helped create an ever-growing diverse community. We are regularly joined by disadvantaged members of society, such as those with autism and mental health disabilities, and allow them to fully partake in our programmes. This has created a sense of togetherness and inclusivity within the local and wider communities.
We have also helped members find employment and have offered various mentoring opportunities based on education work and health.
Our team have also started to pay extra attention towards the general health of our community. We’re actively working towards providing holistic services, focussed around natural medicine driven from the teachings of Ahlulbayt (as) and our core hadith. For this reason, members of our team have ventured into a start-up providing cupping and other health services for our attendees. This start-up is in its early days at our current location in Egham.
Over the course of the year, Mass110 objectives to grow within our health and wellbeing footprint within the community has come into action.
Irfan and Asghar Ali spent some time learning the ancient technique of cupping, which can be traced back to the earliest civilisations. This holistic natural medical therapy has proven to significantly improve a patient’s health in many ways. We now offer regular sessions to the community and pro bono to those in need.
Another one of our initiatives in addressing mental health issues has also been launched. We have invested in two horses for equine therapy purposes, aligning our patients back with nature and fresh air whilst proving the opportunity for the younger generation to learn horse riding and also grooming, at an affordable and accessible rate.
We plan to spend the next year in becoming more proficient in these fields.
Future projects for mass110 include the production of natural herbal nutrition. Alongside this we have identified vertical farming of micro greens and honeybee farming to address biological health as well as an activity which is beneficial to the natural environment.
Registered number 09816474
MASS 110 LTD
Report and Accounts
27 October 2024
## **MASS 110 LTD Report and accounts Contents**
||**Page**|
|---|---|
|Company information|1|
|Directors' report|2|
|Accountants' report|3|
|Profit and loss account|4|
|Balance sheet|5|
|Statement of changes in equity|6|
|Notes to the accounts|7|
## **MASS 110 LTD Company Information**
## **Directors**
ASGHAR ALI IRFAN ALI AMUNN KHAZANCHI
## **Accountants**
QADEER & CO 322 SLADE LANE LEVENSHULME MANCHESTER LANCASHIRE M19 2BY
**Bankers** LLOYDS BANK PLC
## **Registered office**
44 WELFORD ROAD READING BERKSHIRE RG5 4QS
**Registered number** 09816474
1
**MASS 110 LTD Registered number: 09816474 Directors' Report**
The directors present their report and accounts for the year ended 27 October 2024.
## **Principal activities**
The company's principal activity during the year continued to be …
## **Directors**
The following persons served as directors during the year:
ASGHAR ALI IRFAN ALI AMUNN KHAZANCHI
## **Small company provisions**
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 21 July 2025 and signed on its behalf.
ASGHAR ALI Director
2
## **MASS 110 LTD Accountants' Report**
## **Accountants' report to the directors of MASS 110 LTD**
You consider that the company is exempt from an audit for the year ended 27 October 2024. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
QADEER & CO FINANCIAL ACCOUNTANTS & TAX ADVISORS
322 SLADE LANE LEVENSHULME MANCHESTER LANCASHIRE M19 2BY
21 July 2025
3
## **MASS 110 LTD Profit and Loss Account for the year ended 27 October 2024**
|**Turnover**
Administrative expenses
Other operating income
**Operating profit/(loss)**
**Profit/(loss) before taxation**
Tax on profit/(loss)
**Profit/(loss) for the financial year**|**2024**
**£**
78,004
(76,688)
14,488
15,804
15,804
-
15,804|**2023**
**£**
56,040
(84,956)
7,733
(21,183)
(21,183)
-
(21,183)|
|---|---|---|
4
09816474
## **MASS 110 LTD Registered number: Balance Sheet as at 27 October 2024**
|**Notes**
**Fixed assets**
Tangible assets
3
**Current assets**
Debtors
4
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
5
**Net current assets**
**Net assets**
**Capital and reserves**
Profit and loss account
**Shareholders' funds**|**2024**
**£**
516
57,411
58,076
115,487
(1,400)
114,087
114,603
114,603
114,603|75,079
23,775
98,854
(700)|**2023**
**£**
645
98,154
98,799
98,799
98,799|
|---|---|---|---|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
ASGHAR ALI Director Approved by the board on 21 July 2025
5
## **MASS 110 LTD Statement of Changes in Equity for the year ended 27 October 2024**
|**At 1 November 2022**
Loss for the period
**At 27 October 2023**
**At 28 October 2023**
Profit for the financial year
**At 27 October 2024**|**Share**
**capital**
**£**
-
-
-
-|**Share**
**premium**
**£**
-
-
-
-|**Re-**
**valuation**
**reserve**
**£**
-
-
-
-|**Profit**
**and loss**
**account**
**£**
119,982
(21,183)
98,799
98,799
15,804
114,603|**Total**
**£**
119,982
(21,183)
98,799
98,799
15,804
114,603|
|---|---|---|---|---|---|
6
**MASS 110 LTD Notes to the Accounts for the year ended 27 October 2024**
## **1 Accounting policies**
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
## _**Turnover**_
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
## _**Tangible fixed assets**_
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery 20% on reducing balance Fixtures, fittings, tools and equipment 20% on reducing balance
## _**Stocks**_
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
## _**Debtors**_
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
## _**Creditors**_
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
## _**Taxation**_
7
## **MASS 110 LTD Notes to the Accounts for the year ended 27 October 2024**
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
|**2**
**Employees**
Average number of persons employed by the company
**3**
**Tangible fixed assets**
**Cost**
At 28 October 2023
At 27 October 2024
**Depreciation**
At 28 October 2023
Charge for the year
At 27 October 2024
**Net book value**
At 27 October 2024
At 27 October 2023
**4**
**Debtors**
Trade debtors
Advances (Loan)
**5**
**Creditors: amounts falling due within one year**|**2024**
**Number**
0
**2024**
**£**
19,651
37,760
57,411
**2024**
**£**|**2023**
**Number**
0
**Plant and**
**machinery**
**etc**
**£**
1,075
1,075
430
129
559
516
645
**2023**
**£**
11,079
64,000
75,079
**2023**
**£**|
|---|---|---|
8
1,400
700
## **MASS 110 LTD Notes to the Accounts for the year ended 27 October 2024**
Other creditors
## **6 Other information**
MASS 110 LTD is a private company limited by shares and incorporated in England. Its registered office is:
44 WELFORD ROAD
READING BERKSHIRE RG5 4QS
9
## **MASS 110 LTD Detailed profit and loss account for the year ended 27 October 2024**
_This schedule does not form part of the statutory accounts_
|**Sales**
Administrative expenses
Other operating income
**Operating profit/(loss)**
**Profit/(loss) before tax**|**2024**
**£**
78,004
(76,688)
14,488
15,804
15,804|**2023**
**£**
56,040
(84,956)
7,733
(21,183)
(21,183)|
|---|---|---|
10
## **MASS 110 LTD Detailed profit and loss account for the year ended 27 October 2024**
_This schedule does not form part of the statutory accounts_
|**Sales**
Sales
**Administrative expenses**
Employee costs:
Temporary staff and recruitment
Travel and subsistence
Motor expenses
Premises costs:
Rent
Service charges
Cleaning
General administrative expenses:
Telephone and internet
Subscriptions
Stationery and printing
Catering supplies
Charity check
Pilgrimage travel
Bank charges
Equipment expensed
Equipment hire
Repairs and maintenance
Depreciation
Legal and professional costs:
Accountancy fees
**Other operating income**
Other operating income|**2024**
**£**
78,004
4,000
6,392
-
10,392
19,902
3,792
492
24,186
144
173
3,763
13,200
-
15,791
162
5,000
1,100
1,494
129
40,956
1,154
1,154
76,688
14,488|**2023**
**£**
56,040
-
2,481
255
2,736
28,000
-
-
28,000
144
-
318
5,215
288
14,198
-
25,000
5,399
1,354
161
52,077
2,143
2,143
84,956
7,733|
|---|---|---|
11
##
##
**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 disclose** .
2
**Oct 2018**
**IER**