Charity Registration Number. 1191497 MASJID IBRAHEEM A CHARITABLE INCORPORATED ORGANISATION TRUSTEES. REPORT FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2024 Trnstee5 l.Belaal Ahmed 3.Saghir Ahm Clwity 1191497 Registered Office 79 EfRURIA VALE ROAD ST0KE￿N.TR STI 4BP CONTENrs FOR THE YEAR ENDED 31 DECEMBER 2024 Trustffs, Rewt Stslement of Financial Activiti Balance Sheet Not¢s to th¢ Financi￿ S TRUSTEES, REPORT FOR THE YBARENDED 31 DECEMBER2024 STRUCTURE GOVERNAN Governfing document Masjid Ibraheem is a Clwitable Incorporatcd Organization (CIO) governcd by its constitution adopted on 28 September 2020. Method of appointment and dectslon maldng New trustees are appointed by tb¢ existing board of tru5t¢¢s and are provided with comprellensive briefing on their l¢gal r¢sponsibilitie$ under charity law, the charity8 constitution, and its rcccnt perforn)ance and activities Organlz&tlonal 8trncture and declylon maltlng The charity is managed by fd board of t￿￿tee8. who oversee its daily operations. All key deGisioD8 are made collectively during board meetings, which are held regularly throughout the year. Rtsk management Thc tnistees have care1￿lY evaluatedthe majorrisk8 facing the charity and are confident that appropriate systsms and procedurcs are iti place to effectively mitigate these risks. To advance the und¢TStandin8 and practio¢ of Islam within the Stok¢-on-Trent community. To providc and maintain a mowe for public benefit. To facilitate congrcgational prayers and religious services. To support and promote other religious activities in line with Islamic tsachin8g. Activitles for achlevlug objectlves Masjid Ibraheem facilitat￿ the regular estsblis]llnent of daily and Friday prnyers, as well as special pray¢rs such a8 TardwiIL during Ramadan, Eid praycrs, and funeral services. Tho mosque also provides religious education for children and hosts various reli8iou8 events throughout the year. supporting th¢ spiritual growth of the conunuDity. Publlc benefit The trustees Tegularly review the charity'B objectives and activities to ensure they CLMLtinue to deliver meaningful public benefit. tn Conducting this revi¢w, the tru8tees consid¢r the Charity Conunission's general guidance on public benefit. Achievements and Perfonllanee Masjid n)rahe¢m ha8 sUC￿$Sfi￿Y f￿]lItated the regular establishment of daify and Friday praycrs, fillfflling its conllnitment to advancing Islamic practice within the community. During the month of Rarnad￿ Tarawih prayers were held, and both Eid prayers and funernl servi¢¢s were conducted as part of the mosque's religious offerings. Additionally, the charity has continued to provide religious education for children, contributing to the spiritual dcveloprnent oftheyoungergenerdtion. Throughoutthe year, Masjid Ibraheemhas remained active in supporting the con]munity through various religiou8 *tiviti¢s and events. Financial Revleiy Reserves polky The rharity's reserves policy is to maintain an ad¢quate level offimds to support community events and ensure the ongoing rnaintenance and upkeep of the ¢baTity's propety. This approach ensures financial stability and the ability to continue serving the community effectively. Prlnclple fundlng During the year, the chaJity raised A total of £61,948.38 frorn voluntary donations contributed by thc ￿thI]C A total of £7.644.12 from charitable activities Plans for the Future The charity's future plans include n]aintaining the mosque building to a high standard and continuing to provide religious education for children. Additionally, the charity ain￿ to uphold its commitmentto hosting r¢gulaTreligious events and activities forthe benefit ofthe community. Statement of Trustees, Res onslbllitles Under CI￿lty law, the ttvstees are responsible for preparmg financial statements for each financial year that present a tn￿ and fair view of the charity's financial a¢tivitie8 arAd its situation. Ill fulfjlling this responsibility. the lrngt¢es are rwired to: Select sultable aecouDling polldes and apply tb¢Tll consistsntly. Make judgements and estlmates that are reasonable and prudent. State whether applicable a¢¢ountlllg standards and the Statement of Rcconimended Practice (SORP) havc been follow& with any departures disclosed and explained in the financial statements. Prepare the fmancial statements on a going concerning basis, unless it is inappropriate to &ssum¢ that the charity will continue its operations. The tDJstees are responsible for maintaining properaccounting records that accurately reflect the financial position of the charity at any given time. This enable5 them to ensure that the financial statements comply with the Charities Act 2011. Additionally, the tNstees are responsible for safeguarding the charRty's assets and taking reasonable steps to prevent and detect fraud or other irregularities This report was approved by the t￿sLeeS and signed on its behalf by.. Belaal Ahmed Trustee Date.. 13 October 2025 STATEMENT OF FTrIANCIAL AcrivtrIES FOR THE YEAR ENDED 31 DECEMBER 2024 Recommended ¢ategories by lletivity Unrestricted Total Fund5 Total Funds funds 2024 2023 Notss Ineome and endojvments from: Donations and legacies 61,948.38 61.948.38 44,589.14 Charitable activities 7,644.12 7,644.12 Totsl 6959￿￿ 69￿9230 44,589.14 Expendlture on: Charitsble activities 37.466.91 37,466.91 32,391.64 Support Cost 1,464.00 1,464.00 192.00 Other 14240.80 14,240.80 11.434.80 Totsl 53.171.71 53,171.71 44,018A4 Net inme 16,420.79 16.420.79 570,70 Net movement In fulld5 IA42(1.79 IQ420.79 570.70 Reconciliation or funds: Total funds brought foNard 190,734.32 190,734.32 190,163.62 Totsl funds earrled forward 207,155.11 207.155.11 190.734J2 MASJID IBRAHEEM BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2024 Total Funds 2024 Total Funds 2023 Recommended categorles by Acdvity Notes Unrestricted fuDdJ Fixed assets Tangible assets Total fixed assets 187.520.24 187.520.24 176,296.04 187 520.2 176296.0 CuTrcnt assets Debtors 532Jl $32Jl 1,099.31 22,613.15 21613.15 16J02.46 23,145.46 23,145.46 17.601.77 Cash at bank and in hand To¢81 current assets Creditors: amounts falling duc within one year Iyet current AvJetslOlabUldes) Total net assets io 3,510.59 3JIO.59 3,163.49 19.634m 19,634.87 14,438.28 207,155.11 207.155.11 190,734J2 Funds of th¢ Charlty Unrestrictcd funds 207.155.11 207,155.11 190,734.32 Restricted income fimds Endowment fimds Total funds 07 155.li 07 155.111 190 734J The financial statements WeTe appmved by the tr￿￿teeS on 13 October 2025 and signed on their behalf by: Belaal Ahmed Trustee Dat¢.' 13 October 2025 MASJID IBRAHEEM NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 l. Accounting Policies The principal acwunting policies adopted by th¢ Charity, which is a public benefit entity. in the preparation of the accounts are &s follows. 1.1 Basis of preparation These accounts hav¢ Ixen prepar￿ under the historical cost conventioffj as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuY4ti0n. These accounts have been prepared in accordance with"A￿unting and Reporting by Charities: Statement of Recommended Practice applicable to charities prepaTing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of treland (FRS 102)" (effective l January 2019) - (Charities SORP (FRS 102)). the Financial Reporting Standard applicable in th¢ UK and Republic of Ireland (FRS 102) and the Cl)arities Act 2011. These accounts are presented in pounds sterling and rounded to the nearest poun 12 Gotng eoneern The Trustees have prepared financial projections, taking into consid¢ration the current economic conditions and hav4 at the time of approving these accounty a reasonable expectation that th¢ cIwity has ad¢quate resourc¢s to continue in operational existence for the foreseeable ￿t￿re. Thus, they continue to adopt the going Concern of accounting in preparing the accounts. 2. IncoJlle from Donations and Legacies Analysls Unre5tr1ctsd funds Totsl funds 2024 Total funds 2023 Donations and gifts Total 61948.38 61.948.38 44,589.14 61,948J8 61,948J8 44,589.14 3. Ineome from Charitable Actlvities Analysis Unrestricted funds Total funds 2024 Sales of servic¢ 7.644.12 7,644.12 7,644.12 7,644.12 Total 4. E￿eDdItllre on Cbaritsble Activities Totsl fuDd$ 2024 TotAI funds 2023 Analyiii Wages and sajaries Staff Costs Ch￿lty management & administration Charity nmning cost Cost of serviccs Donations Printin and slation 3,120.(X) 1,823.91 8,965.00 7.400.00 558.10 104.98 19245.77 2590.00 9.779.73 1,095.(K) 560.(K) 4,486.93 10.129.13 Total 37466J•l 32391.64 5. Support Costs Totsl funds 2024 Total funds 2023 Analysls Support Costs Governance Co Accountants, fees 1.464.(K> 1.464.(A) 192.00 192.00 6. Other Expenditure Unrejtrlcted fun Totsl 2024 Total 2023 Depreciation Charge for the Year- Fixtures & Fittings Depreciatxon Charge for the Year- Computer Equipment Total 14,055.60 14,055.60 11,265.80 185.20 185.20 169.00 14240JO 14340.80 11,434 io 7. Tan￿1)le Flxed Assets Freehold Land & Buildlngs Flthires & FittinEs Computer Equipment 7.1 Cost or vfjlnatlon At 01 January 2024 130556.94 5fi328.90 845.00 Additions 25215.(Kl 250.(M) Revaluations Trdnsfers At 31 December 2024 I30￿56￿4 8L543SO I,0￿.00 7.2 Depreclltlon and Impalrniellts At 01 Jamwy 2024 11265.80 169.00 Cbarge for the year Disposals Revaluations 14.055.60 185.20 TransferJ At 31 D¢centhcr 2￿24 25J21AO 354.20 7J Net book value At 01 January 2024 130.556.94 45,063.10 676.(K) At 31 December 2024 130S5&94 56322SO 740.80 8. Debtors: Amounts falling due within one year Totsl funds 2024 Total funds 2023 Otkn d¢btors 532.31 1,099.31 1,099Jl Total 532Jl li 9. Cash at bank and in Iwid Totsl funds 2024 Total fuDds 2023 Cash at bank and in Iw 22.613.l5 21613.15 16,502.46 16J02.46 Total 10. Creditors: Amounts falling due withill one year Total funds 2024 Total fimds 2023 12.(K) 600. 1898.59 3510.59 12. Accnmls and def¢￿ed income 2,551.49 3,163.49 Total 11. Charity funds 11.1 Det*i15 of materlal fimds held and movements dllring the CIJRRENr reporting period Fund b21gnce4 brought forward Fund GalDs and b21anceg Fllnd names forwanl funds 190,734J2 69￿92￿0 53J71.71 207,155.11 190.734J2 69J92SO 53,171.71 207.155.11 112 Details of material funds held and movements during the PREVIOUS reporting perfiod Fund balanc brought forward Fund Gains and bal￿¢¢3 losse ¢arrled forTrvard Fund names Unrestricted funds 190,163.62 44W.14 4401&44 190.734J2 Totsl 190.163.62 41589.14 44,01&44 190,73432 12 NOTES TO THE FINANCIAL STATEMETrllS FOR THE YEAR ENDED 31 DECEMBER 2024 12. Transactions with Trllstees and related partles 12.1 Trnstee r¢muneralAon and benefits For the year ended 31 December 2024, trustee B¢la81 Ahrned received T￿ll￿neratiOn of £225 for Servic￿ provided to the m05que in his role as Imam. This payment was approved by the board of trustees. No other tn￿[eeS received any remunerntion or benefits from the cEwity during the year. and no reinthursements w¢re made to any trustees for out-of-pocket expens¢s. 12.2 TransactiOD{s) with re12Éed parties For the year ended 31 December 2024, the followin8 related paty transa¢tiODS occurred: Mohammed IIy2$ Ahmed, who is related to all Current trustees, received r¢mun¢ration of £59891 in tern￿ of casual wage8 for his serviccs during the year. Shazla B￿bIr, the wife of Mohammed llyas Al]med, was also employcd by the cllarity as a tutor and received remuneration of £3,120 for her serrfices d￿]llg the As all tn￿leeS are relaled to Mohammed llyas and ShaTh Bashir, the appointments and remunerations were harld1￿ ia accordance with the clwity's collfiict of interest policy. The iThstegs ensured that the terms of employment were fair, reasonable, and aligmed with mark¢t rates, while maintaining the clwity's commitment to transparency and integrity. No other retsted party transactions occurred during the year. 13 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees** Charity Name Masjid Ibraheem **On accounts for the year** 31/12/2024 **Charity no** 1191497 **ended (if any) Set out on pages** (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 12 / 2024. Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of the Association of International Accountants (AIA) I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) 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. **Signed: Date:** 14/10/2025 **Name:** Muhammad Zamir **Relevant professional** AIA **qualification(s) or body** 1 **Oct 2018** **IER** ## **(if any):** **Address:** Linktax, 11A Snow Hill, Stoke-on-Trent, ST1 4LU ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . 2 **Oct 2018** **IER**