MAHMUD SABIR MASJID
Charlty No. 1197269
Tn￿ee$, Rewt and Un•udlted P£counts
31 December 2023

MAHMUD SABIR MASJID
Contents
Pa8e5
2103
Trustees, Annual Report
Independent Examlnerfs Report
Statement of Flnancial Act•vrties
Balance Sheet
Notes to the Accounts
7t013
Detalled Statement of Financial Aciivlt
14to15
Page I

MAHMUD SABIR MASJID
Trustses Annual Report
The tnjstees present their report wrth the unaudlted financial statement5 of the charty forthe year ended
31 December 2023.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1197269
Prlnclpal Offlce
1226 Wan¥lck Road
Acocks green
Blrmingham
West Midlands
B27 6PL
Trust••s
The followln8 trustee5 Served durln8 the year.
Fer02 Toib
Moharnmed Ahmed
Mohammed Mlah
Key M•n•gement Personnel
Chalr
Arytsuntants
m0￿Mmed Ahmed
Clark & Deen Taxpro Llmlted
Sulte D, Benson House
98- 104 Lombar(I Sireet
Birmln8ham
812 IIQR
B•nk•r*
Barclays Bank
LeI￿Ster
LE87 288
OBJEcfivES AND AcrivmES
The purpose of the charrty as set out In Its govemlng document Is to advance the lslambc falth for the benefft
of the public mainty bLrt nol excluSNety In Blrn)ingham. Including holding prayer meetlngs, lertures,
celebrallng releglou5 fe5tbvals, and organtslng and providS118 relii8ous learnin& spiritual 8uklance, pastoral
care and prtKlucing or distributing Ilterature and about the Islamlc fahh.
The main actNities undertaken In relat?Dn the objectives during the year We￿ that of prov151on of rel￿ou5
5ervice5, advancement of ywth educatlon and actfvltles. rellevln8 poverty hcalty and worldwklei protectlng
the envlronment and cornmunity devdopment projects to Impro¥* people's Ilves.
NANCIAL REVIEW
Durln8 the year to 31st t)ecember 2023. the Charity received £165,158 as donations, compared io previous
year's £81,777.
Page 2

MAHMUD WIR MASJID
Trustres Annual Rewi
St•tement of trustees, responsI￿tIeS In relation to the fOnand•l statements
The chartty trustees are responsib￿ for preparin8 a trustees, annual report and financial statements In
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom General
Accepted Accountlng Prartlcel.
The trustees are responslble for keeplng proper accountirvd records that disclose wlth reasonable accuracy at
any tlme the flnancial posltlon of the charlty and to enable them to ensure that the financial statements
comply with the Charltie5 Acl 201L the applkable Charities (Accounts and Reports) Re8ulatSons, and the
provisions of the Trust deed. The Trustees are ako responslble for safe8uardln8 the assets of the charrty and
hence taklng reasonable steps forihe prevent￿￿ and delectjon of fraud and other irregulailtle5.
Sl8ned on behalf of the d￿rIty5 trustees
Mohammed Ahmed
Trustee
30 October 2024
Page 3

MAHMUD SABIR MASJID
Independent Examinets Rep￿*
Independent Examin*s Report to the trustees of MAHMUD &4BIR MA￿lD
I report to the trustee5 on my examlnation of the Ilnandal statements of MAHMUD &4BIR MASJID for the
year ended 31 December 2023.
Rwonslbllltl¢s •nd basls of report
As the ch8ritVs trustees you are re5pDn51ble for the p￿parat￿)n of ihe financial statements in accordance
wlth the requlrements of the Charlties Act 20111'the Act'l.
I report In re5pecl of my examlnatlon of the charity's financial statemerrts carried out under sectlon 145 of
the 2011 Act and in carylng out my examlnatlon I have followed all the appllcable DIrett￿n$ 8lven by the
Charlty Comm1551on under sertlon 145{5llbl of the Act.
Indepondent examlnerfs sl•tefflefit
I hwe completed my examlnatlon. I can confirni that no materlal matters have come to my attentlon In
conneclion wilh the examlnatkjn givin8 me ouse to belleve that in any material respect:
the accounting records V￿re not kept In respect of the tharity as required by sectlon 130 of the Act; or
the financlal statements do not accord wtth those records.. or
• the flnanclal statements do not comply with the applkable requirements Concern1￿ the form and
content of flnanclal statements set out In the Charttles (Accounts and Reportsl Regulatlons 2th)8 other
than any requlrement that the flnandal statements glve a Irue and fall vlew whichls not a matter
consldered as part of an Independent examlnatk>n.
I have no concerns and have come across rbo other matters In connertk)n with the examlnatk>n to whkh
attentlon Should be drawn In thls report In order to enable a proper under5t•ndlng of the flnanclal
slalements I
be reached.
aark & Deen
axpro Limited
Sulte D. Benson House
98- 104 Lombard Street
Blrmlngham
812 OQR
30 Ortober 2024
Page 4

MAHMUD SABIR MASJID
Statement of FIna￿la1 Ac11v￿
forthe year emled 31 De¢ember 2023
funds
2023
funds Total fvnd5 Totsl funds
2023
2023
2022
Notes
Intom• arbd endowments
Donallons and legacies
Charllable artivities
Other tradln8 aCtivltie5
Other
132.066
26,897
132,066
26,897
81,777
47.112
57
6,218
6.218
Tatal
165,181
165,181
128,946
Exp•ndI￿re an:
Charftèble actlvltles
Other
124.687
19.400
124,687
19.400
36,654
23,129
59,783
Total
144.087
l*M,087
Net 8alns on Investments
Net InMm•
2L(194
21.094
69.163
Transfers between fitnds
Net Income b•fw• oth•r
ylnsl{losses)
21.oy
21.094
69,163
Other 8alns •nd los*s
N•t rno¥ement In fvnds
Rec￿￿1￿•tIon of funds:
Total funds brought forward
21.094
21,094
69.163
69,163
69,163
Totsl fvnds ¢arrf•d fol￿rd
21.094
69.163
90,257
69,163
Page 5

MAHMUD SABIR MASJID
Balance Sheet
at 31 De￿mber 2023
Charity 119n69
2022
Tangible a55ets
li
7.253
7,253
3.815
3.815
Current assets
Cash at bank and In hand
84,204
84.204
11,2LK)I
83,(X14
67.348
67.348
12.0001
65,348
Credllors: Amount fallin8 due wlthln one year
N¢t Current assets
Total assets less current Ilabllllles
>,257
,257
69,163
Net assets exdudln¢ pension asset or Ilablllty
69,163
Totsl net as*ts
90,257
69.163
The fvnds ofthe tharlty
Restrlrted funds
Restrktèd Income funds
69,163
69,163
69,163
69,163
Unrestrlrted funds
Gener•1 funds
13
21,094
21,094
Reser￿$
13
Total funds
90,257
69,163
Approved by the trustees on 30 Ortobef 2024
And slgned on thelr behalf by:
Mohammed Ahmed
Trustee
30 O¢tober 2024
Page 6

MAHMUD SABIR M•tSJlD
Notes to the Accounts
for the year ended 31 Docember 2023
l Accountlng pollci
8a515 01 preparntion
The financial statements have been prepared In accordance wlth Statemerrt of Recommended
Practice.. Accounting and Reporting by Charrties preparing their accounts In accordance wfth the
Financlal Reportin8 Standard applTrble in the UK and Republic rf Ireland {FRS 1021 Issued on 16 Julv
2014 and the Financial Reportlns Standard applkable In the Unfted Kingdorn and Republk of
Ireland IFRS 1021 and the Charlties Act 201L
Chaw In b•sis of •¢countln8 or to
accounts
There has been no change to the accounting polides Ivaluatlon rule5 and method of accLwntin81
since last year and no Changes have been made to a¢￿Unts for previous years.
Fund Kcountlng
un￿StrICted funds These are avallable for use at the dlscfetlon of the trustees In furtherance of
the 8eneral objects of the chartty.
These are unrestrkted funds earnlarked ty the trnstees for partlcular
Deslgnated funds purposes.
RevalU￿10n funds These are unrestrirted funds whkh Include a maluatlon ieser¥e rèpresentlng
the restatement of Investment assets at thelr market values.
These are avillable for use subject to restrktlons imposed by the do{￿
through terms of an appeal.
Restrlcted funds
Income
Rec4nltlon of
Incomè
Income ts Induded In the Statement of Flnandal Artlvltie5 ISOFAI whell the
charlty becomes entitled to, and virtualty certa5n to receple, the income and
the amount of the Income can be Measur￿ with sufflclent rellablllty.
Income wtth related Where income has related expenditure the Ineome and related expenditure Fs
expendlture
reported 8ross In the SOFA.
Donatlons and
le8acies
Voluntary Income recelved by way of grants. donations and glfts is Included In
the the SOFA when receivable and only when the Charlty hs unconditional
entttlement lo the Income.
Tax reclalms on
Income from tsx redaims is I￿luded in the SOFA at the s•rne tlme as the
donation5 and 8lfts 8ift/donatlon to whith it relates.
Donated servlces
and facilllies
These are onty included in income {wlth an equivalent amount in expendbtuwel
where the benefft to the Charity b reasonably quantifiable. measurable and
material.
Volunteer help
The value of any volunteer help recerled ts not Induded in the accoun
Investment Income Th151s Included In the accounts when reCe￿able.
Galnslllossesl on
Thi5 includes any8aln or loss resulting from revalulng investments to market
valuation of fixed value at the end of the year.
è5sets
Gain511105ses1 on
investment assets
This Indudes any gain or loss on the sale of investments.
Page 7

MAHMUD SABIR MASJID
Notes to the Accounts
Expendi￿re
Recognition of
expendlture
ExperKlSture is reco8ni5ed on an ￿trual$ basis. Expendi￿re include5 any VAT
whlch cannot be fully recovered, and is reported as part of the expenditufe to
whith It relates.
Expenditure on
These compr15e the c05ts associated w4th attrxting voluntary incomè,
ralslng funds
fundraising trading tosts and investment management costs.
Expendlture on
These comprise the costs incurred by the Charlty In the delivery of its activit￿$
Char￿able artivities and services in the furtherance of Its objects. including the making of grants
and 8u4ernance costs.
All grant expenditure Is accounted for on an actual paid basis plus an accrual
for grants that have been approved by the Irustee5 at the end of the year but
not yet pald.
Governance costs These Include th￿ costs associated with meetlng the Const￿ut10nal and
statutory requirements of the Charlty, Includlng any audlvindependent
examinatlon fees. costs linked to the strategic management of the Charty,
together wlth a share of other administration costs.
Other expend￿Ure These are support Costs nol allocated to a particular actlvlty.
Grants payable
T•x•tlon
The charlty Is exempt from tax on Its charltable •rtpiitie5.
Freehold Imnstment property
Investment properties are measured InFtlally at cost and subsequently at falr value at each balance
shed date and are not depreciated. All 8alns orlosses are taken to the Statement of Financlal
Actlvbtles as they artse.
Stock Is Included at the lower of cost or net ￿alISable value. Donated stems of stock I￿ recoBnlsed
at falr value whlch 15 the amount the charlty would have been wlllln8 to p•y for the ftems on the
open markeL
Trade and other debto
Trade and other debtots ore reco8nlsed at the settlement amount due after any trade discount
offered. Prepayments are valued at the amount prepakl of any trade dlscounts due.
Cash and cash equlvalents
Cash and ￿$h equNalents compr15e cash at bank and on hand, dernand deposits with banks and
other short-term highty liquld investments wbth ori8inal maturltbes of three months or less and bank
overdrafts. In the statement of financlal posltlon, bank overdrafts are shown withln borrowings or
rrent Ilabllltles. In the Statement of Cash Flows. cash and cash equlvalents are shown net of bank
erdraft5 that are repayable on demand and fomi an Integral part of the company'5 cash
management.
Page 8

MAHMUD SABIR MASJID
Notes to the Accounts
Tr•de and ￿her (redtto
Short terni creditors are measured * thè tran5artion price. Other credltors and provi51ons ale
reco8nlsed where the charlty has a present obligation resultin8 from a past event that wlll probab
result in the transfer of fvnds to a Ihlrd party and the amount due to settle the obllgaiion can be
measured or estimated reliab￿. Creditors and provtsion5 are nomialty retQ8ntsed at thelr
settlement amount after allowlng for any trade dscounts due.
Research and dthlownent
Expendlture on research and development Is wrltten off In the year In whlch it Ss incurred.
Forelgn ¢urr•ncl
Monetary assets and liobiltties denomlnated in cyrrerbw ¢Kher than the fvnrtlonal currency of the
charlty are translated at the rates of exchange prevalling at the end of the reportln8 perlod.
Transactlons in currencies otherthan the fUntt￿￿al currency of the charlty are recorded at the rate
of exchange on the date that the traiisaction otcvrred.
All exchan8e differences are are taken into account In arthn8 at r￿t incomelexpendlture.
Where the charty enters Into a le•se which entalls taklre 5ubstantlally •ll thè rlsks and rewards of
ownershlp of an asset, the lease ts ireated as • ftnance lease.
Leases whlch do not Iransfer sub5tantialty all the rfsks and rewards of ownershlp to charlty are
dassbfled as operatln8 leases.
Assets held under flnance leases are inltlalty recoenlsed as assets of the char￿V at thelr falr value at
the In¢eptlon of the lease or, rf lower. at the present value of the mlnlmum lease payments. The
correspondlng Ilability to the le$50r15 Included in the balance sheet date as a finance lease
obllgatlon. Lease payments are apportioned ltheen flnance eMpense5 and reduttion of the lease
obllgatlon so as to achleve a constant rate of interest on the remalnln8 balance of the Ilabllbty.
Flnance expenses are reco8llised Immediatety. unless they are d1￿Ctty attfllyjtabk to quar￿1n8
assets, in which case they are capitalised In accordance wlth the charitvs policy on borrowln8 Costs.
Assets held under flnance leases are depreckted In the same way a5 owned assets.
Oper￿In6 lease payments are recognlsed as an expense on a stralght4ine basls overthe lease term.
In the event that lease Incent￿e$ are recebved to enter Into operatlng lease5, such incentfves are
reco8nlsed as a liabllity. The 48regate benefrt of IncentNes Is recognised as a reduction of Tental
expense on a stralght-llne bas1&
Pe￿10n
The charity operates a defined contrlbution plan for its employees. A defined contrlbuikn) plon Is
pension plan under which the ¢harlty pays r￿ed contributM)ns Into a separate entty. on￿ the
contrlbutions have been pald the charrty has no further payments obl6Ytion5. The contributlon5
are recognised as expenses when they fall due. Amounts not paid are shown In ac¢ruals in the
balance sheet. The assets of the plan are held separately from the charlty In independent
admlnlstered funds.
Retelpt af don*ed goods. fadlllles and Ser￿c•S
All donated goods. facilrties and ser41￿5 received are recognr5ed wiihln Incoming resour￿ and
expendllure at an estlmale of the value to the charlty.
Page 9

MAHMUD SABIR MASJID
Notes to the Att￿nts
2 Ststement of Flnandal Artl¥ltles- wioryear
Unrestrlcted
funds Total funds
2022
2022
Income and endowments
Donations and le8acles
Other tradln8 activltles
Other
81.777
47,112
57
81,777
47,112
57
T¢)tsl
128,946
128.946
Expendlture on:
Charitable actlvltles
36,654
Z3,129
36,654
23,129
Other
Total
59.783
59.783
Net I￿orne
69,163
69,163
Net Income beffn other
ialnslllossesl
Other 8•lns •nd losses:
Net movement In fvnds
69.163
69.163
69,163
69,163
R•conclll•tI￿ ol lunth:
Totsl fvnds c•rrled fryw•rd
69,163
69,163
3 InMme frorn don•dons and le￿5
Unrestrlrtod
Totsl
Total
2023
2022
Kenya
Pakistan Flood
Eid Fund collectlon
78,207
19,732
78.207
19,732
4L907
1.132
6.264
32.474
81.777
General Donallons
34,127
132.066
34,127
132,066
4 Intome from charftabl• actlvltles
Unrntrlcled
Totsl
Total
2022
2023
Overseas emergency fund
26,897
26,897
26,897
26.897
Page 10

MAHMUD SABIR MASIID
Notes to the Accounts
5 Income from other tradln8 •¢11
Totsi
Totsl
2022
Pr&registration balance
brou8hi forward
47.112
47,112
6 Other Income
Unrestrlrted
Total
21)23
Total
2022
Youth Proiecl
Bank Interest Received
6.195
23
6.195
23
6.218
57
6,218
57
7 ExpeDdlture on tharliable •¢dthles
Unrnstrlrted
Totsl
2023
Total
2022
Expenditure on chorltable
artivitles
Hadiya To Speakers
Kenya- pastoral and
educalFon
4,751
4,751
77.631
77,631
31,654
Overseas emer8enry fund
Governance t05ts
42,305
42.305
124,687
124,687
36,654
Page 11

MAHMUD SABIR MASJID
Notes to the Acwunts
8 Other expendltUf¢
Tot•1
2023
Totsl
2022
Consumables
4.049
647
4.049
fftaar food
647
Y(￿h Club Paymenls
Employee costs
Motor and travel costs
3.193
3.190
13,175
2,887
1523
Premises costs
Amort15atlon,
deprKiatlon, Impalrment,
profrtlloss on dlsp05al of
fixed assets
Genernl admlnlsiratfve
32
32
1,813
1.813
954
3.879
3.879
3,234
Le8al and professlonal
costs
1,250
1,250
1.356
19,41X)
19,400
23,129
9 N¢t Income bth transfers
Z023
2022
Thls b stated after char8ln8:
Depreclation of owned fixed assets
io stsff costs
1,813
954
zozz
11.176
11,176
sala￿es and wages
3,1￿)
3,1
No employee recelved emoluments In excess of £60.0(KI.
11 T•n8lbl• fixed assets
Cost or revalu•tlon
At l January 2023
Additions
At 31 December 2023
DepreCIat￿ and
Imp•lnnent
At l January 2023
Dep￿CIatIon charge for
the year
At 31 December 2023
book Values
4,769
5,251
10,020
4.769
5,251
10,020
954
954
1.813
1.813
2,767
2,767
At 31 December 2023
At 31 Decernber 2022
7.253
3,815
7,253
3,815
Page 12

MAHMUD 5ABIR MASJID
Notes to the Accounts
12 Credltors:
amounts fallin8 due wlthln one year
2023
2022
Othertaxes arKI sodal securfty
Other creditors
Accruals
1,2(K)
1.2
1,199
13 Movemerf In fuJK15
Incomlrvd
At31
December
2023
Atl
J•Tru•ry
2023 yo￿l0￿e5}
Ilncludin8
exptnd•d
Restrfcted funds:
Restrlded 1Th￿ne fvnds:
Kenya
69.163
69,163
Total
69,163
69,163
Unrnstrlrt•d funds".
Genernl funds
165,181
1144.0871
21,094
Totsl funds
69.163
165.181
1144,0871
90,257
Purposes and restrlctlons Sn relatlon io the funds:
Restrf¢ted fvnds:
Kenya
Educatlon Jnd pstornl care
14 An•fysls of n•t •ss•ts bet**qn fvnds
nds
fvnds
Total
Flxed assets
Net current assets
7.253
77.339
84.592
7.253
83,IXrt
90,257
5,665
IS Reconclliation ot net debt
At31
Iyecember
2023
At l Janu•ry
2023
Cash Ilows
Cash and cash equlvaients
67.348
67,348
16.856
16,856
84,204
84,204
Net debt
67,348
16.856
84.204
Page 13

MAHMUD SABIR MASJID
Detalled 5tstefflent of Fin•ncial ActIvI￿$
forthe year ended 31 Decenther 2023
Unrestrirto
d fvnd5
Total lunds Totsl funds
2023
2022
2023
Income and endo￿neThts Irom:
Donations and legacies
Kenya
Pak15tan Flood
Eld Fund collertion
General Donations
78.207
19.732
78,207
19,732
4L907
1,132
6,264
32,474
81,777
34.127
132.066
34.127
132,066
Charltable aclivities
Cfverseas emer8ency lund
26,897
26.897
26.897
26,897
Othertradlng actb4ltles
Prfrre815tratlon balance brov8ht
forward
47,112
47,112
Other
Youth Project
8¥nk Interert Recelved
6,195
23
6.218
6,195
23
6,218
57
57
Total Inwm• •nd endowments
165,181
165.181
128,946
Expendlturn on:
Charitable actlvltles
Hadiya To Speaker5
Kenya- pastoral and educatlon
Overseas emer8ency fund
4.751
77.631
42,305
124,687
4.751
77,631
42,305
124.687
5,000
31,654
36,654
Totsl of expendlture on dwrfl•ble
124,687
124.687
36.654
Other expenditure
Consumables
iftaar food
Youth Club Payments
4,049
647
4,049
647
9,236
9,236
Employee costs
Salarieslwages
Staff welfare
3.1
3.190
11,176
1.999
13.175
2,887
2.887
3.1
3.190
Travel and subsistence
Premlses costs
Page 14

MAHMUD SABIR MASJID
Detailed Ststement of Finanri•l P*ti¥ltks
Premises insurances
Premises repalrs and
malntenance
437
32
32
1.086
32
32
General adminlstratr¥e costs.
Includln8 depreciation and
arnortisation
Depreclatlon of
Bank charges
Equipment leasln8 and hlre
charges
General insurènces
Softsvare, ITsupport and related
1,523
1,813
769
L813
769
954
415
2514
2,514
2,574
381
381
18
Stallonery and prlntir
Sundry expenses
Telephone. fax and broadband
107
18
24
4,188
5.692
Legal and profes51onal costs
Audlt/lndependent examlnatk>n
fee5
Accountanry and bookkeepln8
Other legal and professlonal
¢osts
5.692
12(X)
1,2LXI
1,2fy)
156
1.250
1,250
1,356
T¢)tal of expendtyve ol other
Tot•1 expendhyre
Net 8ains on Investments
19.4Q)
19,4CI)
23.129
144,087
IH,087
59.783
Plet In¢om•
2L094
21.094
69.163
Net I￿oMe before ¢Jther
i•lnslll*xses)
Other Galns
21.oy
21,094
69,163
Plrt movement In ftvKI3
21,094
21x84
69.163
Re¢on¢Nlatlon of funds..
Total funds brou8ht forward
69.163
69.163
Totsl funds carrled l￿ward
21,094
69.163
,257
69,163
Page 15