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2025-03-31-accounts

Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2025

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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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2025

Contents Page
Basic information 3
Trustees annual report 4-8
Independent examiners report 9- 10
Income and expenditure accounts 10 -11
Notes 12-17

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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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Income and Expenditure Accounts for the year ended 31[st] March 2025

Trustees’ annual report for the period

From: 01.04.2024 To: 31.03.2025

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;
•
prepare the financial statements on
the going concern basis unless there
is a reason to believe that the

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Income and Expenditure Accounts for the year ended 31[st] March 2025

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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Income and Expenditure Accounts for the year ended 31[st] March 2025

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;
5) A person so appointed by the members
of the CIO shall retire in accordance

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Income and Expenditure Accounts for the year ended 31[st] March 2025

with the provisions of sub-clauses (1) and (2) of this clause. A person so appointed by the charity trustees shall retire at the conclusion of the next annual general meeting after the date of his or her appointment, and shall not be counted for the purpose of determining which of the charity trustees is to retire by rotation at that meeting.

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		 Trustee name Office (if any)
Liaquat Ali
Mahmood Hussain
Ahtbar Khaliq
Yusuf Ismail Patel
Mohammed Salim
Mohammed Amin Suleman

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Income and Expenditure Accounts for the year ended 31[st] March 2025

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 2025 Charity no 1179035 ended (if any) Set out on pages 10 – 11

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the period 01 / 04 / 2024 to 31 / 03 / 2025

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 2025

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 01/04/2024 To Period end
date		 31/03/2025
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 138,132 29,008 - 167,140 167,193
Charitable activities S02 9,295 - - 9,295 15,850
Other trading activities S03 - - - - -
Investments S04 496 - 496 625
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 147,923 29,008 - 176,931 183,667
Resources expended(Note 6)
Expenditure on:
Raising funds S08 - - - - -
Charitable activities S09 92,343 46,190 - 138,532 245,683
Separate material item of expense S10 735 - - 735 735
Other S11 - - - - -
Total S12 93,078 46,190 - 139,267 246,418
Net income/(expenditure) before investment
gains/(losses)		 S13 54,845 17,181
-		 - 37,664 62,751
-
Netgains/(losses)on investments S14 - - - - -
Net income/(expenditure) S15 54,845 17,181
-		 - 37,664 62,751
-
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 54,845 17,181
-		 - 37,664 62,751
-
Reconciliation of funds:
Total funds brought forw ard S21 916,584 - 76,566 - 840,018 902,768
Total funds carried forward S22 971,429 93,747
-		 - 877,682
 840,018

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Income and Expenditure Accounts for the year ended 31[st] March 2025

Section B Balance sheet Section B Balance sheet Section B Balance sheet
Total this
year
Total last
year
(restated)
£
£
F04
F05
-
-
754,410
755,145
-
-
-
-
754,410
755,145
-
-
25,000
20,000
-
-
106,131
134,405
131,131
154,405
7,860
6,105
123,272
148,300
877,682
903,445
-
-
-
-
877,682
903,445
-
-
- 93,747 - 76,566
971,429 916,584
-
877,682
840,018
Total this
year
Total last
year
(restated)
£
£
F04
F05
-
-
754,410
755,145
-
-
-
-
754,410
755,145
-
-
25,000
20,000
-
-
106,131
134,405
131,131
154,405
7,860
6,105
123,272
148,300
877,682
903,445
-
-
-
-
877,682
903,445
-
-
- 93,747 - 76,566
971,429 916,584
-
877,682
840,018
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 754,410 - - 754,410 755,145
Heritage assets(Note 16) B03 - - - - -
Investments(Note 17) B04 - - - - -
Total fixed assets B05 754,410 - - 754,410 755,145
Current assets
Stocks(Note 18) B06 - - - - -
Debtors(Note 19) B07 25,000 - - 25,000 20,000
Investments(Note 17.4) B08 - - - - -
Cash at bank and in hand(Note 24) B09 199,878 - 93,747 - 106,131 134,405
Total current assets B10 224,878 - 93,747 - 131,131 154,405
Creditors: amounts falling due
within oneyear(Note 20)		 B11 7,860 - - 7,860 6,105
Net current assets/(liabilities) B12 217,019 - 93,747 - 123,272 148,300
Total assets less current liabilities B13 971,429 - 93,747 - 877,682 903,445
Creditors: amounts falling due
after oneyear(Note 20)		 B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 971,429 - 93,747 - 877,682 903,445
Funds of the Charity
Endowment funds(Note 27) B17 - - -
Restricted income funds (Note 27) B18 - - 93,747 - 93,747 - 76,566
Unrestricted funds B19 971,429 - 971,429 916,584
Revaluation reserve B20 -
Total funds B21 971,429 - 93,747 - 877,682 840,018

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Income and Expenditure Accounts for the year ended 31[st] March 2025

Section C Notes to the accounts (cont)

----- 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 110,974 29,008 - 139,983 135,647
and Gift Aid 27,158 - - 27,158 31,545
- - - - -
legacies: Legacies
General grants provided by
- - - -
government/other charities
Membership subscriptions and
sponsorships which are in substance
donations - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 138,132 29,008 - 167,140 167,193
Charitable Fees
- -
activities: 9,295 9,295 15,655
Book sale - - - 195
Radio sale - - - -
Other - - - - -
Total 9,295 - - 9,295 15,850
Income from Interest income 496 - - 496 625
investments: Dividend income - - - -
- - - - -
Rental and leasing income
Other - - - - -
Total 496 - - 496 625
TOTAL INCOME 147,923 29,008 - 176,931 183,667
----- End of picture text -----

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Income and Expenditure Accounts for the year ended 31[st] March 2025

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 180 - - 180 125
Bank charges 8 8 53
Building work - 46,190 - 46,190 174,635
Catering costs 10,220 10,220 -
Charitable donations 420 420 1,175
Cleaning 2,053 2,053 -
Event expenses - -
Equipment expensed 1,961 1,961 1,620
Frie safety fees 525 525
Gift aid work charges - - 1,415
Independent examination 425 425 300
Insurance 2,579 - - 2,579 1,732
Internet 414 - - 414 343
License 110 - - 110 300
Light and heat 7,537 - - 7,537 3,724
Madrassah expenses 54 - - 54 270
MISC 667 667 -
Motor Expenses 379 379 -
Payroll charges - - 170
Printing, postage & stationery 72 72 95
Professional Fees 300 300 -
Repairs and renewals 350 350 -
Software/subscriptions 294 294 401
Student expenses - - - -
Study material 138 138 620
Sundry expenses 3 3 557
Telephone 560 - - 560 444
Travel expenses 2,200 2,200 500
Wages and PAYE 58,907 - - 58,907 55,890
Water 1,437 - - 1,437 764
Total expenditure on charitable
activities		 92,343 46,190 - 138,532 245,683
-
Separate
material item of
expense		 Depreciation 735 - - 735 735
- - - - -
- - - - -
- - - - -
Total 735 - - 735 735
TOTAL EXPENDITURE 93,078 46,190 - 139,267 246,418

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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
425 300
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
----- End of picture text -----

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Income and Expenditure Accounts for the year ended 31[st] March 2025

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 - - 5,145 755,145
Additions - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 750,000 - - 5,145 755,145
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 - - 5,145 755,145
Net book value at the
end of the year		 750,000 - - 4,410 754,410

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Income and Expenditure Accounts for the year ended 31[st] March 2025

Note 19 Debtors and prepayments Note 19 Debtors and prepayments Note 19 Debtors and prepayments Note 19 Debtors and prepayments Note 19 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
19.1 Analysis of debtors This year Last year
£ £
- -
Trade debtors 25,000.0 20,000.0
Prepayments and accrued income - -
Other debtors 25,000.0 20,000.0

----- 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 7,860 6,105 - -
Payments received on account for contracts or
performance-related grants - - - -
Accruals and deferred income - - - -
Taxation and social security - - - -
Other creditors - - - -
Total 7,860 6,105 - -
----- End of picture text -----

Note 24 Cash at bank and in hand
Thisyear Lastyear
£ £
Short term cash investments(less than 3 months maturity date) - -
Short term deposits - -
Cash in hand 3,000 6,015
Lloyds bank instant 74,521 43,871
0 28,611 21,091
Total 106,131 70,977

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Income and Expenditure Accounts for the year ended 31[st] March 2025

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 Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Building work R Extension wok on the building - 76,566 29,008 - 46,190 - - - 93,747
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - 76,566 29,008 - 46,190 - - - 93,747
----- End of picture text -----

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