JALALIAJAAME MOSQUE FINANCIAL sTATE￿NTs FOR TIIE YEAR ELSDED 31 DECEMBER2023 M TAHIR & COMPANY FINILNCIALAccouNfANTS INDEPENDENT EXAMINER'S REPORT TO TRUSTEES OF JALALIA JAAME MOSQUE. I report on the Accounts of Jalalia Jaame Mosque for the yèar ended 31 Deceu)ber 2023 which are set on page l & 2 RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND EXAMINER The Charity, s Trustees are responsible for the preparation of accounts. The Charity trustees consider that an audit Is not requlted for thls year (under section 43121 of the charities Act 1993 (the 1993 Actl and that an independent examination is needed. It is my respon$lblllty to: Exarnlne the accounts lunder sectlon 4313> lal of the 1993 Act to follow the procedures laid down in the general directions given by charity commissioners lunder section 43171 Ibl of the 1993 Act) and to state whether particular rnatters have come to my attention. BASIS OF INDEPENDENT EXAMINER, S REPORT My exarrLination was carried out aceordance wlth the general directions by the charlty Cor(uni$sion. An exaTninatlon includes a review of the accounting records kept by the charity and a compari30n of the accounts presented wilh those records. It also includes consLderatlon of any unusual Items or disclosures in the accounts and seeking explanations from you as trustees concerning any such rrtatters. The procedures undertaken do nots provide all the evidence that woald be roqulred In an audit, and consequently I do not express arL audit oplnLon on the vlew given by the accounts. INDEPENDENT EXAMINER, S REPORT In connection with Thy examination no matter has come to my attentLon: Which glves me reasonable cause to believe that in any materlal respect the requlrements to keep accounting 18cord¥ in accordance with section 41 of the 1993 Act, and to prepare accounts which accord with the accounting records and coroply with the accounting requlrements of the 1993 Act have not been met or to which in my opinion attention should be drawn in otder to enable a proper understanding of ttrLe accounts to be reached M TAHIR & CO FINANCIAL ACCOUTANTr3 29 OVERBRIDGE ROAD IANCHRSTER KI ISL JALAUA JAAME MOSQUE Report of the Trustee5 for year ended 31 December 2023 The trustees present their annual report and financlal statements for the year ended 31 December 2023 and confirm they comply with the Charities Act 1993. as amended by Charities Act 2006, the trust deed and the Charities SORP 2019. Reference and Adminlstratlve Inforniation Charity Name Jalalia Jaame Mosque Charty Registration Number 1198749 Prlncipal office 66 Trafal8ar Street Rochdale OL16 2EB Board of Trustees MR MOSHAHID HUSSAIN MR BOSHIR AHMED MR ABDULSHAHID KHAN MR MOIN UDDIN MR 5HAJAN ALI MR OLIUR RAHMAN KMAN MRZAHIR ALI MR AOL4D ALI MR ABDULAHAD MRZILU MIAH MRABDUL MUHIT MR MOHAMMED INAM MR ISKANDAR MIAH MR K4YE5 MIAH MR MOHAMMED SHAHJAHAN MIAH MR MOHAMMED MONIRUZZAMAN Bankers HSBC Bank plc 2 Yorkshire Street Rochdale OL16 IEE JALALIAJAAME MOSQUE Report of the Trustees for the year ended 31 December 2023 stNcture, governance and management Organlsatlon strurture The charity trustees are responsible for the 8eneral control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. The trustees meet together as a body monthly and are responsible for all decisions taken in relation to runnin8 the Mosque and the community facilities and the activities provided by the charity. Recrultment and appolntM¢nt ol trustees The ex15tlng trustees are responslble for the recruitment of new trustee5 but In so dolng the trustees seek the vlews and recommendations of both elders and community leaders. The trustees believe this approach ensures that new trustees are respected members of the faith and local Communities and ensures that good relations are fostered between the Mosque and the people of the local communlty that we serve. In selectin8 new trustees, we seek to Identlfy people who regularly attend events and functions organised by the charlty and are willing to volunteer to help in our broader community work. Potential trustees are invlted to attend trustees meeting as observers and are Biven more details of the chariVs alms and activities and, if all agree, they are then proposed as new trustees at the subsequent trustees meeting. Rlsk Management The trustees have assessed the risks the charity faces and have drawn up a risk matrix whlch Identlfies the major risks by area of activity, the nature of those risks, the likelihood of the risk5 happening, and the measures taken to manage them. The trustees review this matrix at their meetings. The trustees are satlsfled that systems are In place, or arrangements are in hand, to manage the risks that have been identified. In particular. insurance cover is in place and the finances of the Mosque are kept under review. Appropriate Criminal Record Bureau ICRBI checks, supported by regula rly revieweé policies, are made for all those who work with children or other vulneroble group5 Wlthin Mosque or community centre. Objectlves and activitie5 Our alms The objects of the charity are set out in the chartvs trnst deed and ore 5ummari5ed as follow5: To advance the Islamlc faith in the Rochdale area for the benefit of the public in particular through the holdin8 of prayer meetings, lertures, the public celebrations of religious festivals and the distribution of literature on the Islamic faith to enlighten others. Our oblectlves Our objectives are set to reflect our faith and community aims. Each year our trustees review our objectives and activities to ensure they continue to reflect our alms. In carrylng out thls revlew the trustee5 have considered the Charlty Commi551on'5 general guidance on public benefit and in partlcular Its supplementary publlc guidance on the advancement of reli8ion for the public beneflt. Our dual alms remain to provide a facility where Muslims can worship and to provlde a communlty facility for all the inhabitants of Rochdale. Our long-tem) ambitlon is to bulld the self.confidenc& c)f Rochdale's Muslims in thelr faith, and through our community faeilities and actlvities help make our area a peaceful, vibrant and harmonious community. strategles We want to make our Mosque an accesslble and welcoming venue where all Muslims, or those who wish to know more about our faith, can gather together to learn about the religion and worshlp. We are also fortunate to have facilities for women who want to pray at the Mosque. The Mosque is open al all times wlth daily prayers, the Friday prayers being a focus of our activities. Helpin8 people who have moved to Rochdale settle into the community successfully Is Important to U5. We run two projects that help ensure that families. whose first langLtage Is not English receive appropriate English language teaching and that thelr children are helped in thelr attendance at local schoo15. This year we bought land for car park. Activitles and achlevements How our artlvities dellver publlc benefit The charlty carries out a wide range of attivities in pursuance of its charitsble aim5. The trustees consider that these activities, summarised below. provide benefit both to those who worship at our Mosque and the wider community of Rochdale. Rellglou5 activities Our Mosque provides a centre for our prayers and worship and for activities a5SOClated with our faith. During the year under review, we offered a range of religiou5 service5 and activities includlng-. Prayers.. The Mosque is open all day for daily and Friday prayers. During the week we have over 157 people who regularly attend daily prayers and over 534 people who regularly attend Friday prayers. Festlvals: The Mosque prepares food durin8 Ramadan for those attending our Mosque who wish to break thelr fast together. Eid was also celebroted at the Mosque with family day and communal meal. We also celebrate Sainvs days and offer a monthly service5 of thanksgivin8 celebration the birth ofour prophet Muhammad. peace and blessin85 be upon him, to whom the Qurfan was revealed. Funeral facilities: The Mosque provldes a complete funeral seNice in line with the teachlngs of Islam. We relieve the deceased's bereaved relatives of the burden of organisin8 buria15. We also hold speclal classes to teach people how proceed with Islamic burlal procedures. Clvll marriage and Nikkah: The Mosque provide Musllm couples wlth an appropriate locatlon for both thelr civll marrla8e and Nikkah Ilslamlc marriage). Hifz classes- Memorlsatlon of the Qurfan is considered an important element of religious educatlon and tralning. We continue to provlde thls facility for the young people In the Mosque. There are 68 students who are attending the classes of holy Qurfan memorisation. There are more than 158 students who are learning Hoty Qurfan and memorlsatlon some parts. Reserves pollry The trustee5 have revlewed the reseNes of the charlty. Thelr policy Is to hold enou8h funds to meet six rnonth5' operating cost5 of the Mosque, and of our community artivities and programmes. The trustees have established through consultation that a new extension to our M05que facllltles Is needed. The trustees have deslgnated £1071KN) towards the anticipated building works whlch will commence in future. In calculatlng the charity's reserves. the trustees have deducted from the total of unrestricted funds of the charity the value of the Mosque and other tangible fixed asset5 a5 shown in the accounts and the expense creditors. This leave5 free reseNes at 31 December 2023 of £60495 which 15 equal to approximately six months, expenditure during the period l January 2023 to 31 December 2023. Investment pollcy and objectives The charity ha5 no long temi investments. Our cash reserves are held in bank account. JALALIA JAAME MOSQUE 66 TRAFALGAR STREET ROCHDALE OI16 2EB srATEMENT OF ASSETS AND LIABILITIES FOR THE YEAR EP4DED 31 DECEMBER 2023 FIXED ASSETS Dls Cost Building Building Improvement Fixiures & Fitting5 927000 927￿0 131JJ) 246469 255969 50734 50734 1233703 CURRENT ASSEfs Cash at Bank 176202 Cash In Hand 1132 177334 1411037 TOTAL ASSETS DEDUCT LIABILITIES Expense creditors 4459 4459 1406578 NET ASSETS REPRESENTED BY: Reserve BIF Add Excess of Income Over Expenditures 1394920 11658 1406578 JALAUA JAAME MOSQUE 66 TRAFALGAR STrEET ROCHDALE OL16 2EB INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023 RECEIPTES Donatlon & Other Income 129968 129968 DÉDucf EXPEN5E5 Wages and NIC Water Charges Prlnting & StationerylCalendar5,etcl Bulldlng Insurance Light & Heat Repalr & Renewals Food & Provlslon 37520 824 2035 2106 28696 20632 2192 Telephone & Internet Website & Software 678 273 Educatlonal Services 9193 Radio Bought Membership Fees Legal Charges Bank Charges Car Park 6325 250 1211 230 1137 Cleaning Services & Sundries Accountancy Charges 4308 700 118310 EXCESS OF INCOME OVER EXPENDITURES 11658