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:-
- a) Examine the accounts under section 145 of the act
- 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:
- 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**
- 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.
- 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,
- i. To keep accounting records in accordance with section 130 of the Act
- ii. To prepare financial statements which accord with the accounting records and comply with the accounting requirements of the act and;
- 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