Registered Charity Number 1183972
Al Qaba Mosque
Financial Statements
31 December 2024
Al Qaba Mosque Contents
| Page | |
|---|---|
| Approval statement | 1 |
| Accountants' report | 2 |
| Statement of financial activities | 3 |
| Balance sheet | 4 |
| Notes to the accounts | 5 |
Al Qaba Mosque
Approval statement
I approve the financial statements which comprise of the Financial Activities, the Balance Sheet and the related notes. I acknowledge my responsibility for the financial statements, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing JML Accountancy Services Ltd with all information and explanations necessary for their compilation.
Shaukat Ali
31 March 2025
1
Al Qaba Mosque
Accountants' report on the unaudited financial statements to Al Qaba Mosque
You have approved the financial statements for the year ended 31 December 2024 which comprise the Financial Activities, the Balance Sheet and the related notes. In accordance with your instructions, we have compiled these unaudited financial statements from the accounting records and information and explanations supplied to us.
JML Accountancy Services Ltd Accountants
64 Drake Street Rochdale OL16 1PA
31 March 2025
2
Al Qaba Mosque
Statement of Financial Activities for the year ended 31 December 2024
| Donations Direct Costs Total income Expenses Wages, salaries and other staff costs Rent, rates, power and other insurance costs Repairs and maintenance of property and equipment Telephone, fax, stationery and other office costs Accountancy, legal and other professional fees Other business expenses Net income for the year |
2024 £ 165,258 20,610 144,648 24,700 6,956 169 585 750 1,963 35,123 109,525 |
2023 £ 159,486 23,200 136,286 20,657 6,931 - 434 300 1,155 29,477 106,809 |
|---|---|---|
3
Al Qaba Mosque Balance Sheet as at 31 December 2024
| Notes Fixed assets Property 3 Current assets Bank/building society balances Cash in hand Current liabilities Trade creditors Taxation and social security costs Other liabilities and accruals Net Current Assets Net Assets Funds Balance at start of period Income for year Total funds |
703,709 101 703,810 - 105 300 405 |
2024 £ 462,056 703,405 1,165,461 1,055,936 109,525 1,165,461 |
604,774 207 604,981 718 338 300 1,356 |
2023 £ 452,311 603,625 1,055,936 949,127 106,809 1,055,936 |
|---|---|---|---|---|
4
Al Qaba Mosque Notes to financial statements for the year ended 31 December 2024
1 Accounting basis
The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice and that provides sufficient and relevant information to enable the completion of a tax return.
2 Statement of financial activities
| Income Donations Direct costs Other direct costs Wages, salaries and other staff costs Wages and salaries Rent, rates, power and insurance costs Rates Light and heat Other insurance costs Repairs and maintenance of property and equipment Repairs and maintenance Telephone, fax, stationery and other office costs Telephone and internet Stationery and printing Accountancy, legal and other professional fees Accountants fees Other legal and professional Other expenses Subscriptions Cleaning |
2024 £ 165,258 20,610 24,700 120 5,519 1,317 6,956 169 169 335 250 585 300 450 750 250 1,713 1,963 |
2023 £ 159,486 23,200 20,657 113 5,543 1,275 6,931 - 358 76 434 300 - 300 200 955 1,155 |
|---|---|---|
5
Al Qaba Mosque
Notes to financial statements for the year ended 31 December 2024
3 Property
| Cost At 1 January 2024 Additions At 31 December 2024 Depreciation At 31 December 2024 Net book value At 31 December 2024 At 31 December 2023 |
Premises £ 452,311 9,745 462,056 - 462,056 452,311 |
|---|---|
6
Report of the independent Examiner to the trustees of
AL-QABA MOSQUE
On the accounts of the Charity for the year ended 31[st ] December 2024
I report on the Financial Statements of the Charity for the year ended 31[st] December 2024 which have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, adapted to meet the needs of unincorporated organisation, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 as revised in June 2008. (The SORP), under the historical cost convention and the accounting.
Respective Responsibilities of trustees and examiner
The Charity’s trustees are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of section 144 (1) of the Charities Act 2011 (the Act) does not apply and that there is no requirement in the governing documents or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:-
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a) Examine the accounts under section 145 of the act
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b) To follow the procedure laid down in the general Direction given by the Charity Commission under section 145 (5) (b) of the act: and:
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c) To state whether particular matters have come to my attention.
Basis of Opinion and scope of work undertaken
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An Independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a Comparison of the Financial Statements presented with these records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning such matters. The Purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The Procedure undertaken do not provide all the evidence that would be required in an audit and information supplied by the trustees, the course of the examination is not subjected to audit tests or enquiries and consequently I do not express an audit opinion on the view given by the financial statements and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity and my report is limited to the matters set out in the statement below.
1a
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
Independent Examiner’s Statement, report and opinion
Subject to the limitation upon the scope of my work as detailed above, in connection with my examination, I can confirm that
The following section is only applicable if
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1) The gross income of the charity in the year ended 31[st] December 2024 does not appear to exceed the sum specified in section 145 (3) of the act, namely £250,000 and that I am Qualified to act as independent examiner in accordance with that section by virtue of me being a qualified accountant.
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2) This is a report in respect of an examination carried out under section 145 of the act and in accordance with any directions given by the commission under subsection (5)(b) of that section which are applicable;
And that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements,
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i. To keep accounting records in accordance with section 130 of the Act
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ii. To prepare financial statements which accord with the accounting records and comply with the accounting requirements of the act and;
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iii. That the financial Statements be prepared in accordance with the methods and principles set out in the statement of Recommended Practice – Accounting and Reporting by Charities have not met or to which, in opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached.
Independent Examiner
Alan Fielding
JML Accountancy Services Ltd 64 Drake Street Rochdale OL16 1PA
1b