## **JALALIA JAAME MOSQUE**
## **REPORTS**
## **AND**
## **FINANCIAL STATEMENTS**
## **ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024**
**ATS Accountants Ltd Globe House, Moss Bridge Road Rochdale OL16 5EB**
## **JALALIA JAAME MOSQUE**
## **ACCOUNTS FOR THE YE** _**A**_ **R ENDED 31 DECEMBER 2024**
|**CONTENTS**|||
|---|---|---|
||**PAGE**||
|GENERAL||1|
|REPORT OF THE OFFICERS||2|
|REPORT OF THE ACCOUNTANTS||4|
|REPORT OF THE INDEPENDENT EXAMINER||5|
|BALANCE SHEET||6|
|INCOME AND EXPENDITURE ACCOUNT||7|
|NOTES FORMING PARTS OF THE ACCOUNTS|8|– 11|
## **JALALIA JAAME MOSQUE**
## **ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **GENERAL**
## **Registered Charity Number 1198749**
## **ADDRESS**
66 Trafalgar Street Rochdale OL16 2EB
## **Committee from 23 January 2024**
## **HONORARY BOARD OF TRUSTEES**
Mr. MOSHAHID HUSSAIN (Chair)
- Mr. BOSHIR AHMED
- Mr. ABDUL SHAHID KHAN
- Mr. MOIN UDDIN
- Mr. SHAJAN ALI
- Mr. OLIUR RAHMAN KHAN
- Mr. ZAHIR ALI
- Mr. AOLAD ALI
- Mr. MOHAMMED ABDUL AHAD
- Mr. MOHAMMED ZILU MIAH
- Mr. ABDUL MUHIT
- Mr. MOHAMMED INAM
- Mr. ISKONDOR MIAH
- Mr. KAYES MIAH
- Mr. MOHAMMED SHAHJAHAN
- Mr. MOHAMMED MONIRUZZAMAN
## **ACCOUNTANT/ INDEPENDENT EXAMINER**
ATS Accountants Ltd Globe House, Moss Bridge Road Rochdale OL16 5EB
## **BANKERS**
HSBC Bank plc 2 Yorkshire Street Rochdale OL16 1EE
**1**
## **JALALIA JAAME MOSQUE REPORT OF THE OFFICERS ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024**
The Honorary Officers present their report on the affairs of the Jalalia Jaame Mosque, together with The Officers have, as required by the Charity Act prepared financial statements for the year ended 31 December 2024 which The Charity has been keeping proper accounting records which disclose with reasonable accuracy at any time the financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
## **1. PRINICIPAL ACTIVITIES**
The principal activity of the Charity is to provide religious facilities for the followers of the Islamic faith, to establish, manage and maintain the Central Masjid in accordance with Islamic principles and values and to offer provision for Islamic teachings and wider community facilities where necessary and appropriate.
The Charity aims to provide public prayer facilities 5 times a day 365 days a year. To provide facilities for Civil marriage and Nikkah, funeral prayers as well as Eid prayers. To provide Islamic education classes for children as well as Adult Islamic classes for both men and women. To have awareness raising sessions around health and community welfare issues.
## **Review of achievements and performance**
Over the course of the year, we have focused on making organisational improvements for the long-term stability of the Charity. We have also started to review our governance structure and documentations with a view to making improvements as necessary.
We continue to provide Quranic education for adults and children with a wider choice of courses. We continue to accommodate school visits so that children from all backgrounds can learn about Islam and physically see what a Mosque looks like. Our Nikkah service continue to offer Islamic marriage provision for people who wish marry in accordance with sharia law. Our funeral service offered a full range of services to families who have lost loved ones whether at home or in hospital.
## **2. FINANCIAL REVIEW**
**Reserves policy:** The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet six months' operating costs of the Mosque, and of our community activities and programmes.
## **Investment policy and objectives**
The charity has no long-term investments. Our cash reserves are held in bank account.
**2**
## **4. ACCOUNTANTS**
The Officers placed a resolution before the annual general meeting to appoint ATS Accountants Ltd as accountants and Independent Examiners of the Charity,
By order of the board
**Moshahid Hussain (Chairman)**
**Date: 29/05/2025**
**3**
## **JALALIA JAAME MOSQUE ACCOUNTS FOR THE YE** _**A**_ **R ENDED 31 DECEMBER 2024**
## **Accountant's Report to the Unaudited Financial Statements to the Officers of**
## **JALALIA JAAME MOSQUE**
As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2024 set out on pages 6 to 11 and you consider that the charity is exempt from an audit. In accordance with your instructions, we have compiled these unaudited financial statements, in order to assist you to fulfil your statutory responsibilities, from the accounting records and information supplied to us.
**ATS Accountants** Globe House, Moss Bridge Road Rochdale OL16 5EB
**4**
## **JALALIA JAAME MOSQUE**
## **Independent examiner’s report to the trustees**
I report to the trustees on my examination of the accounts of the above charity for the year ended 31 December 2024.
## **Respective responsibilities of trustees and examiner**
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.
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.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
The charity’s gross income exceeded £25,000 and I am qualified to undertake the examination by being a qualified member of The Chartered Institute of Public Finance and Accountancy (CIPFA).
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination 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.
Shahedul Alam BSc (Hons) FCPFA **On behalf of ATS Accountants Ltd**
**5**
## **JALALIA JAAME MOSQUE**
## **ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 BALANCE SHEET AS AT 31 DECEMBER 2024**
|**Fixed assets**
**Notes**
Tangible assets
**2**
**Current assets**
Cash at Bank & in Hand
**3**
**Net current assets**
Creditors: Amounts falling
due within one year
**4**
Other Creditors
**Net Assets**
**Funds**
**Unrestricted Funds**
Balance brought forward
Prior Year Adjustment
Surplus for the year
**_Balance Carried Forward_**|**£**
198,640|**2024**
**£**
1,253,682
**1,452,322**
(3,765)
**1,448,557**
1,410,078
-
38,479
**1,448,557**|**£**
177,334|**2023**
**£**
1,237,203
**1,414,537**
(4,459)|
|---|---|---|---|---|
||||||
|||||**1,410,078**|
|||||1,398,420
-
11,658|
|||||**1,410,078**|
The financial statements were approved by the board of officers and signed on behalf of the officers by:
**Moshahid Hussain (Chairman)**
**Date: 29/05/2025**
**6**
## **JALALIA JAAME MOSQUE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 INCOME AND EXPENDITURE ACCOUNT**
|**Notes**
**Income**
**5**
Donations and Gifts
Other Income
Grant Income
**Less: Cost of sales**
**6**
**Less: Admin Expenses**
**7**
**Surplus on Ordinary**
**Activities for the year**
**Surplus Brought Forward**
**Prior Year Adjustment**
**Surplus Carried Forward**|**£**
24,222
106,754|**2024**
**£**
165,880
1,575
2,000
169,455
(130,976)
**38,479**
1,410,078
-
**1,448,557 **|**£**
9,193
109,117|**2023**
**£**
129,968
-|
|---|---|---|---|---|
|||||129,968
(118,310)|
||||||
|||||**11,658**
1,398,420
-|
|||||**1,410,078**|
The charity has no recognised gains or losses other than those shown in the Income and Expenditure Account for the above
**7**
## **JALALIA JAAME MOSQUE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS**
## **1. STATEMENT OF ACCOUNTING POLICIES**
The principal accounting policies of the Charity are set out below:
a) The Accounts are prepared under historical cost convention.
## **b) Tangible fixed assets**
Tangible Fixed Assets are stated at cost and depreciated over their expected lives or anticipated length of use by the Charity in order to write off the cost less estimated residual value. In the opinion of the charity officers, current value is more than its cost. Therefore, no depreciation is provided.
Land & Building 0% Straight Line Fixtures and fittings 10% Reducing Balance
## **c) Income**
Income comprises the value of Donations and Gifts, sponsors, Tax refunds as well as Interest on Bank Account and VAT where appropriate.
## **d) Expenditure**
The expenses are inclusive of VAT where appropriate.
## **2. TANGIBLE FIXED ASSETS**
|Cost/ Revaluation at
01 January 2024
Revaluation
Additions (Works in
progress)
At 31 December 2024
**Depreciation**
At 01 January 2024
Charges for the Year
At December 2024
**Net Book Value**
At 31 December 2024|**Land &**
**Building**
**Fixtures &**
**Fittings**
**Total**
1,186,469
50,734
1,237,203
-
-
-
14,000
8,391
22,391|
|---|---|
||1,200,469
59,125
1,253,682|
||-
-
-
-
5,912
5,912|
||-
5,912
5,912|
||**1,200,469**
**53,213**
**1,253,682**|
|At 31 December 2023|**1,186,469**
**50,734**
**1,237,203**|
**8**
## **JALALIA JAAME MOSQUE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS**
## **3. CASH IN HAND AND AT BANK**
|**. CASH IN HAND AND AT BANK**|||||
|---|---|---|---|---|
|Cash at Bank 1
Cash at Bank 2
Cash at Bank 3
Cash in Hand
**. CREDITORS**
**Amounts falling due within one year:**
**Creditors:**
PAYE
Other creditors
Deferred Income
**. INCOME**
**Donations & Gifts**
Donations
**Other Income**
Sponsorship
**Grant Income**
Rochdale Council
**Total Income**||**2024**
**£**
185,191
1,249
4,759
7,441
**198,640**
**2024**
**£**
2,940
825
-
**3,765**
**2024**
**£**
165,880
1,575
2,000
**169,455**||**2023**
**£**
176,202
-
-
1,132
**177,334 **
**2023**
**£**
1,959
2500
-
**4,459**
**2023**
**£**
129,968
-
-|
||||||
||||||
||||||
||||||
|||||**129,968**|
## **4. CREDITORS**
## **5. INCOME**
**9**
## **JALALIA JAAME MOSQUE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS**
## **6. Cost sales :**
|Direct Labour
Purchase
**7. ADMINISTRATIVE EXPENSES**
Accountancy Fees
Bank Charges
Cleaning
Equipment expensed
Food
Insurance
Car Park
Legal & Professional Fees
Light and Heat
Membership fee
Repairs and Maintenance
Service Charges
Software
Stationery and Printing
Telephone
Wages and Salaries
Water
**Depreciation:**
F&F||**2024**
**£**
15,760
8,462
**24,222**
**2024**
950
556
1,991
3,117
-
2,404
-
120
21,309
654
18,681
389
264
2,025
653
45,611
2,117
5,912
**106,754**|**2023**
**£**
9,193
-
**9,193**
**2023**
700
230
4,308
6,325
2,192
2,106
1,137
1,211
28,696
250
20,632
-
273
2,035
678
37,520
824
-
**109,117**|**2023**
**£**
9,193
-|
|---|---|---|---|---|
|||||**9,193**|
||||||
**10**
## **JALALIA JAAME MOSQUE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE ACCOUNTS**
## **8. CAPITAL EXPENDITURE**
|Land & Buildings
additions
Fixtures & Fittings
additions|**2024**
**£**
14,000
additions
8,391
additions
**22,391**|**2023**
**£**
13,000
-|
|---|---|---|
|||**13,000**|
**11**