**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 1 **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| 2 **Ghausia Centre** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **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 3 **Ghausia Centre** ## **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| 4 **Ghausia Centre** ## **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| 5 **Ghausia Centre** ## **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| 6 **Ghausia Centre** **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|| 7 **Ghausia Centre** ## **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. 8 **Ghausia Centre** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** ## **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: - 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. 9 **Ghausia Centre** ## **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| 10 **Ghausia Centre** ## **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| ||||||||| ||||||||| 11 ## **Ghausia Centre** ## **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 -----**
12 **Ghausia Centre** ## **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| 13 **Ghausia Centre** ## **Income and Expenditure Accounts for the year ended 31[st] March 2025** **----- 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 -----**
14 **Ghausia Centre** ## **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|| 15 **Ghausia Centre** ## **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| 16 **Ghausia Centre** ## **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 -----**
17