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2024-03-31-accounts

Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2024

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

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Income and Expenditure Accounts for the year ended 31[st] March 2024

Contents Page
Basic information 3
Trustees annual report 4-8
Independent examiners report 9- 10
Income and expenditure accounts 11 -12
Notes 13-18

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Income and Expenditure Accounts for the year ended 31[st] March 2024

Basic information

Address

Ghausia Centre

21-27 Warren Street Mosque

Dewsbury

WF12 9LU

Bank

Lloyds Bank 75 Commercial Street

Batley

WF17 5EQ

Accountants

Charity Assist Accountants Ltd

Unit 27 Batley Enterprise Centre

Batley

WF17 8LL

Charity registration number

1179035

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Trustees’ annual report for the period

From: 01.04.2023

To: 31.03.2024

Charity name: Ghausia Centre

Charity registration number: 1179035

Objectives and activities

SORP
reference
Summary of the purposes
of the charity as set out in
its governing document		 Para 1.17 The objects and aims of the charity are by
such means that are charitable to advance
the faith of Islam in particular but not
exclusively by:
I.
The establishment of a mosque and
educational centre for men, women
and children in Dewsbury.
II.
The propagation of Islam according
to the Quran and the Sunnah.
III.
The holding of religious festivals.
IV.
The collection and holding of zakat
and its disbursement.
V.
Co-operation and liaison with other
organisations pursuing similar aims
and objects.
VI.
Building bridges between people and
communities of different ethical and
religious backgrounds.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17
and 1.19		 •
Provides advocacy / advice /
information
•
Provides buildings / facilities / open
space
•
Provides services
•
Makes grants to individuals
•
Makes grants to organisations
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 Charity commission requires the trustees of
a charity to:
•
Select suitable accounting policies,
apply them consistently;
•
Make judgement and estimates that
are reasonable and prudent;

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Income and Expenditure Accounts for the year ended 31[st] March 2024

• prepare the financial statements on the going concern basis unless there is a reason to believe that the Association will not continue for the foreseeable future. The Trustees are responsible for the keeping of proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charity Act 2011. They are also responsible for safeguarding the assets of the association and hence to take reasonable steps for the prevention and detection of fraud and other irregularities.

Achievements and performance

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 The charity has started working towards
achieving the objects set in the governing
document of advancing the religion of
Islam. Building work extension progressed
during the year.

Financial review

Financial review
Review of the charity’s
financial position at the end
of the period		 Para 1.21
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 The charity holds £5,000 in reserve in case
for an emergency expense and to cover
running costs.
Amount of reserves held Para 1.22 £5,000

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Structure, governance and management

Description of charity’s
trusts:
Type of governing
document: for example,trust
deed, memorandum and
articles of association etc		 Para 1.25 CIO - Association Registered 03 Jul 2018
How is the charity
constituted?
for example limited
company, unincorporated
association, CIO		 Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions
e.g., election to post or
name of any person or body
entitled to appoint one or
more trustees		 Para 1.25 1) At every third annual general meeting
of the members of the CIO, one-third
of the charity trustees shall retire from
office. If the number of charity trustees
is not three or a multiple of three, then
the number nearest to onethird shall
retire from office, but if there is only
one charity trustee, he or she shall
retire;
2) The charity trustees to retire by
rotation shall be those who have been
longest in office since their last
appointment or reappointment. If any
trustees were last appointed or
reappointed on the same day those to
retire shall (unless they otherwise
agree among themselves) be
determined by lot;
3) The vacancies so arising may be filled
by the decision of the members at the
annual general meeting; any vacancies
not filled at the annual general meeting
may be filled as provided in sub-clause
(4) of this clause;
4) The members or the charity trustees
may at any time decide to appoint a
new charity trustee, whether in place
of a charity trustee who has retired or
been removed in accordance with
clause 15(Retirement and removal of
charity trustees), or as an additional
charity trustee, provided that the limit
specified in clause 12(3) on the number
of charity trustees would not as a result
be exceeded;

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Income and Expenditure Accounts for the year ended 31[st] March 2024

Reference and administrative details

Charity name Ghausia Centre
Other name the charity
uses		 Jamia Masjid Ghausia
Registered charitynumber 1179035
Charity’s principal address 21-29 Warren Street
Dewsbury
WF12 9LU
1
2
3
4
5
6
7		 Trustee name Office (if any)
Liaquat Ali
Mahmood Hussain
Ahtbar Khaliq
Yusuf Ismail Patel
Mohammed Salim
Abdul Rehman
Mohammed Amin Suleman

Declarations

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Income and Expenditure Accounts for the year ended 31[st] March 2024

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Ghausia Centre members of On accounts for the year 31[st] March 2023 Charity no 1179035 ended (if any) Set out on pages 11 – 12

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the period 01 / 04 / 2023 to 31 / 03 / 2024

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

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.

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Income and Expenditure Accounts for the year ended 31[st] March 2024

Charity Name Ghausia centre Charity Name Ghausia centre Charity Name Ghausia centre Charity Name Ghausia centre Charity No
(ifany)		 1179035
Annual accounts for the period
Period start date 01/04/2023 To Period end
date		 31/03/2024

Section A Statement of financial activities

Recommended categories by
activity		 Guidance Notes Unrestricted
funds		 Restricted
income
funds		 Endowment
funds		 Total funds Prior year
funds
(restated)
£ £ £ £ £
Incoming resources(Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 115,728 51,465 - 167,193 135,069
Charitable activities S02 15,850 - - 15,850 23,245
Other trading activities S03 - - - - -
Investments S04 625 - 625 252
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 132,203 51,465 - 183,667 158,566
Resources expended(Note 6)
Expenditure on:
Raising funds S08 - - - - -
Charitable activities S09 71,049 174,635 - 245,683 331,120
Separate material item of expense S10 735 - - 735 735
Other S11 - - - - 300
-
Total S12 71,784 174,635 - 246,418 331,555
Net income/(expenditure) before investment
gains/(losses)		 S13 60,419 123,170
-		 - 62,751
-		 172,989
-
Netgains/(losses)on investments S14 - - - - -
Net income/(expenditure) S15 60,419 123,170
-		 - 62,751
-		 172,989
-
Extraordinary items S16 - - - - -
Transfers between funds S17 - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s
ow n use		 S18 - - - -
 -
Other gains/(losses) S19 - - - - -
Net movement in funds S20 60,419 123,170
-		 - 62,751
-		 172,989
-
Reconciliation of funds:
Total funds brought forw ard S21 856,165 46,604 - 902,769 1,075,757
Total funds carried forward S22 916,584 76,566
-		 - 840,018 902,768

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Income and Expenditure Accounts for the year ended 31[st] March 2024

Section B Balance sheet Section B Balance sheet Section B Balance sheet
Guidance Notes Unrestricted
funds
Restricted
income
funds		 Endowment
funds
Total this
year		 Total last
year
(restated)
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets(Note 15) B01 - - - - -
Tangible assets(Note 14) B02 755,145 - - 755,145 755,880
Heritage assets(Note 16) B03 - - - - -
Investments(Note 17) B04 - - - - -
Total fixed assets B05 755,145 - - 755,145 755,880
Current assets
Stocks(Note 18) B06 - - - - -
Debtors(Note 19) B07 20,000 - - 20,000 15,000
Investments(Note 17.4) B08 - - - - -
Cash at bank and in hand(Note 24) B09 147,543 - 76,566 - 70,977 134,405
Total current assets B10 167,543 - 76,566 - 90,977 149,405
Creditors: amounts falling due
within oneyear(Note 20)		 B11 6,105 - - 6,105 2,516
Net current assets/(liabilities) B12 161,439 - 76,566 - 84,873 146,889
Total assets less current liabilities B13 916,584 - 76,566 - 840,018 902,769
Creditors: amounts falling due
after oneyear(Note 20)		 B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 916,584 - 76,566 - 840,018 902,769
Funds of the Charity
Endowment funds(Note 27) B17 - - -
Restricted income funds (Note 27) B18 - - 76,566 - 76,566 46,606
Unrestricted funds B19 916,584 - 916,584 856,165
Revaluation reserve B20 -
Total funds B21 916,584 - 76,566 - 840,018 902,771

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Income and Expenditure Accounts for the year ended 31[st] March 2024

Section C Notes to the accounts

----- Start of picture text -----
Note 3 Analysis of income
Restricted
Unrestricte income Endowmen
d funds funds t funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 84,183 51,465 - 135,647 114,648
and Gift Aid 31,545 - - 31,545 20,421
- - - - -
legacies: Legacies
Total 115,728 51,465 - 167,193 135,069
Charitable Fees
- -
activities: 15,655 15,655 21,981
Book sale 195 - - 195 560
Radio sale - - - 704
Total 15,850 - - 15,850 23,245
Income from Interest income 625 - - 625 252
investments: Dividend income - - - -
- - - - -
Rental and leasing income
Other - - - - -
Total 625 - - 625 252
TOTAL INCOME 132,203 51,465 - 183,667 158,566
----- End of picture text -----

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Income and Expenditure Accounts for the year ended 31[st] March 2024

Note 6 Analysis of expenditure Analysis of expenditure
Analysis Unrestricted
funds
Restricted
income
funds		 Endowmen
t funds		 Total funds Prioryear
£ £
Accountancy fees 550 - - 550 550
Annual return 125 - - 125 125
Bank charges 53 53 11
Building work - 174,635 - 174,635 272,720
Charitable donations 1,175 1,175 -
Cleaning - 260
Event expenses - 3,000
Equipment expensed 1,620 1,620 -
Gift aid work charges 1,415 1,415 625
Independent examination 300 300 300
Insurance 1,732 - - 1,732 1,108
Internet 343 - - 343 133
License 300 - - 300 300
Light and heat 3,724 - - 3,724 4,299
Madrassah expenses 270 - - 270 -
Payroll charges 170 170 240
Printing, postage & stationery 95 95 16
Software/subscriptions 401 401 395
Student expenses - - - 555
Study material 620 620 85
Sundry expenses 557 557
Telephone 444 - - 444 432
Travel expenses 500 500 -
Wages and PAYE 55,890 - - 55,890 45,003
Water 765 - - 765 963
Total expenditure on charitable
activities		 71,049 174,635 - 245,683 331,120
-
Separate
material item of
expense		 Depreciation 735 - - 735 735
- - - - -
- - - - -
- - - - -
Total 735 - - 735 735
Other
Write off/discount - - - -300
- - - - -
- - - - -
- - - - -
- - - -
Total other expenditure - - - - - 300
TOTAL EXPENDITURE 71,784 174,635 - 246,418 331,555

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----- Start of picture text -----
Note 10 Details of certain items of expenditure
10.1 Fees for examination of the accounts
Please provide details of the amount paid for any statutory external scrutiny of
accounts and other services provided by your independent examiner. If
nothing was paid please enter '0' in the appropriate box(es).
This year Last year
£ £
Independent examiner’s fees
300 300
Assurance services other than audit or independent examination
Tax advisory fees
Other fees (for example: financial advice, consultancy, accountancy services)
paid to the independent examiner
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Income and Expenditure Accounts for the year ended 31[st] March 2024

Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
Freehold land
& buildings
Other land &
buildings		 Plant,
machinery
and motor
vehicles		 Fixtures,
fittings and
equipment		 Total
£ £ £ £ £
At the beginning of
the year		 750,000 - - 5,880 755,880
Additions - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 750,000 - - 5,880 755,880
14.2 Depreciation and impairments
**Basis SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate 10%
At beginning of the
year		 - - - - -
Disposals - - - - -
Depreciation - - - 735 735
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - 735 735
14.3 Net book value
Net book value at the
beginning of the year		 750,000 - - 5,880 755,880
Net book value at the
end of the year		 750,000 - - 5,145 755,145

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----- Start of picture text -----
Note 19 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
This year Last year
19.1 Analysis of debtors
£ £
- -
Trade debtors 20,000.0 15,000.0
Prepayments and accrued income - -
Other debtors 20,000.0 15,000.0
----- End of picture text -----

----- Start of picture text -----
Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
Amounts falling due Amounts falling due
within one year after more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - -
Bank loans and overdrafts - - - -
Trade creditors 6,105 2,516 - -
Payments received on account for contracts or
performance-related grants - - - -
Accruals and deferred income - - - -
Taxation and social security - - - -
Other creditors - - - -
Total 6,105 2,516 - -
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----- Start of picture text -----
Note 24 Cash at bank and in hand
This year Last year
£ £
Short term cash investments (less than 3 months maturity date) - -
Short term deposits - -
Cash in hand 6,015 4,000
Lloyds bank instant 43,871 110,328
Lloyds treasurer's account 21,091 20,077
Total 70,977 134,405
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Income and Expenditure Accounts for the year ended 31[st] March 2024

Note 27 Charity funds

----- Start of picture text -----
27.1 Details of material funds held and movements during the CURRENT reporting period
Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds'
figure below should reconcile to 'Total funds' in the blanace sheet.
Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U -
unrestricted funds
Fund Fund
balances balances
Type PE, EE R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Building work R Extension wok on the building 46,604 51,465 - 174,635 - - - 76,566
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 46,604 51,465 - 174,635 - - - 76,566
----- End of picture text -----*

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