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2025-04-05-accounts

MASJID AR-RAHEEM

ACCOUNTS FOR THE YEAR ENDED

5TH APRIL 2025

Registered Charity No: 1201471

Dhd & Co 651 Mauldeth Road West Chorlton Manchester M21 7SA

MASJID AR-RAHEEM

TABLE OF CONTENTS

Page
1 Trustees and Professional Advisors
2-4 Trustees Report
5-6 Statement of Trustees' responsiblities
for the accounts
7 Independent Review
8 Statement of financial activities
9 Balance Sheet
10-15 Notes to the accounts

MASJID AR-RAHEEM

Page 1

TRUSTEES AND PROFESSIONAL ADVISORS

TRUSTEES:

Mr. Ziaullah Rahim Ansar Mr. Mohammad Zahid Rahim Mr. Zameer Mahmood Malik

MAIN OFFICE:

4 Stanhope Street Ashton-Under-Lyne Tameside OL6 9QZ

BANKERS: Natwest Bank Plc 219 Stamford Street Ashton-Under-Lyne OL6, 7QH

ACCOUNTANTS: Dhd & Co Charterted Certified Accountants 651 Mauldeth Road West Chorlton Manchester M21 7SA

MASJID AR-RAHEEM TRUSTEES REPORT FOR THE YEAR ENDED 5TH APRIL 2025

Page 2

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .

STATUS

Masjid Ar-Raheem is a registered charity under the charity number 1201471. It has no taxable activites and is therefore not liable to UK taxation. It is, however, unable to reclaim VAT on expenditure incurred.

Trustees

The trustees of the charity, under the trust deed, are known as Board members with voting rights. They have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 9 to the accounts. The trustees undertake a skills audit to identify gaps in Board experiences and new trustees are appointed on a 5-year term to fill these gaps. There is an induction and training plan in place for all trustees to strengthen their role in strategic planning. Trustees are also able to access the organisational training plan and attend any that they feel would be beneficial to their role and/or understanding.

Recruitment and Appointment of Trustees

The Trustees of the charity are known as members of the Management Committee. Under the requirements of the deed, members of the Management Committee shall hold office until the end of their respective term or co-option and shall be eligible for re-election or re-co-option.

Trustee Induction and Training

New trustees are recruited following all recruitment process and a successful induction.

All new trustees are given an induction when they start which gives them up to date information on our services, finances, funding streams, organisational policies and procedures, code of conduct and training on our quality assurance standards. Training is provided for the management committee on roles and responsibilities of a trustee and other relevant training identified to assist and support the work of the trustees.

Page 3

MASJID AR-RAHEEM

TRUSTEES REPORT FOR THE YEAR ENDED 05TH APRIL 2025 (CONTINUED)

Achievement & Performance

The Charity provides education to children and elders. The Charity helps individuals and organisations and provides space for religious events etc. The Charity also provides grants to other needy organisations and also provide human resource services in the form of financial aid.

There are regular weekly study circles for men, women and children. These include classes on Quranic sciences and commentary, and Tenets of Belief of the Islamic faith. These classes are led by the local Imams and invited guest teachers. Every month we invite a national or international guest speaker to attend the centre to give a talk or seminar and these are very well attended, with over 100 delegates attending from all over Greater Manchester.

During the weekend we have Arabic learning classes and our ladies have their study circles which act as a platform to discuss religious matters as well as any social issues they may be facing.

Non-Muslims are welcome to attend any of the centre activities as long as they conform to the expected behaviour and dress code within the mosque.

In the past year alone we have specifically invited our Non-Muslim neighbours to the Masjid on numerous occasions to better our relationship with them and to socialise with them. We invited our Non-Muslim friends and neighbours to participate in our celebration and feast for Eid-ul-Adha.

The centre has also been active in liaising with Manchester City Council and Greater Manchester Police (GMP) on community cohesion work. Members of the trust and the Imam have been instrumental in developing and delivering an 'Islamic Awareness Course' suitable for personnel within the public sector who come into contact with Muslims in the public arena, for example the Police, Prison Service, NHS, Council, Senior Managers and Policy Makers.

In addition the centre has welcomed several high profile dignitaries over the year, from both the local British community and the wider worldwide Muslim community

There are times during the course of the year when the centre is busier than normal. These listed below:

(a) Friday

Friday is the holiest day of the week for Muslims and special prayers are offered around early afternoon on this day.

MASJID AR-RAHEEM

Page 4

TRUSTEES REPORT FOR THE YEAR ENDED 05TH APRIL 2025 (CONTINUED)

(b) Ramadhan

The month of Ramadhan is the period when members of the Muslim community are fasting during the day. The normal prayers are attended by above average numbers and special prayers are offered in the evenings. Food and light refreshments are provided for the attendees in the evening every night of Ramadhan. During the last ten days of Ramadhan the centre is open 24 hours of the day.

(c) Eids

The Eid festival is celebrated twice every year by the Muslim community and once again the centre plays its full role in serving the need of the community. The first Eid is celebrated at the end of Ramadhan to mark the passing of the holy month and the second one is held approximately two and half months later to celebrate the end of the annual pilgrimage to Mecca, the Hajj. On Eid days due to the large numbers attending the centre for special morning prayers; we hold three separate prayers to accommodate the extra attendees. The first prayer in English is held at 8.30am and the second in Urdu is held at 9.30am.

Charitable Objecctives

1) The objective of the charity is to promote islamic eduction in the muslim community and advance education particularly among muslim children by the following means and by other means as the trustee shall think fit by:

a) provide, maintain and admister a place of worship (Masjid) for all muslims;

b) provide Islamic education for all muslim children;

c) provide tuition in arabic language for all muslims with a view to promoting the teachings of Holy Quran;

d) provide facilities for the publication of periodicals on the muslim faith and to members of other faiths

Financial Review

In the year to 05th April 2025 the charity had a total income of £40661 (£52916 - 2024) and total expenditure of £32450 (£50836 -2024). This resulted in a net surplus for the year of £8211 (£2080 for 2024). During this period the charity have used funds collected in the current period to maintain activity levels.

Risk Management

The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks.

MASJID AR-RAHEEM

Page 5

TRUSTEES REPORT FOR THE YEAR ENDED 05TH APRIL 2025 (CONTINUED)

Trustees responsibilities in relation to the financial statements

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of

In preparing the accounts, the Trustees are required to;

Select suitable accounting principles and then apply them consistently;

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accurate at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detention of fraud and other irregularities.

MASJID AR-RAHEEM

Page 6

TRUSTEES REPORT FOR THE YEAR ENDED 05TH APRIL 2025 (CONTINUED)

Trustees responsibilities in relation to the financial statements

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

Approved by the trustees and signed on their behalf by;

..................

Mr. Mohammad Zahid Rahim Trustee

Date:

Independent Examiner's Report to the Trustees of Masjid Ar-Raheem Page 7

I report on the accounts of the charity for the year ended 05[th] April 2025 which are set out on pages 6 to 15

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

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

In connection with my examination, no matter has come to my attention:

Mohammad Saeed Anwar

Dhd & Co

651 Mauldeth Road West, Chorlton, Manchester, M21 7SA Date:

MASJID AR-RAHEEM

Page 8

Statement of Financial Activities

For the year ended 5th April 2025

Notes
INCOMING RESOURCES
INCOME FOR THE YEAR
6
LESS: RESOURCES EXPENDED
Cost of generating funds
Expenditure on charitable activites
6
Governance costs
6
Support costs
6
TOTAL RESOURCES EXPENDED
NET INCOME FOR THE YEAR
BALANCE BROUGHT FORWARD
BALANCE CARRIED FORWARD		 £
£
2025		 £
£
2025		 £
£
2024		 £
£
2024
Restricted General
40,661		 Restricted General
52,916
- 40,661 - 52,916
15,778
4,750
11,922		 46,281
4,750
4,055
- 32,450 - 55,086
8,211
2,080		 2,080
- 10,291 - 2,080

The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from

The notes on pages 10 to 15 form part of these accounts.

MASJID AR-RAHEEM

Page 9

BALANCE SHEET

At 05th April 2025

Notes
FIXED ASSETS
Tangible Assets
3
CURRENT ASSETS
Debtors
4
Cash at bank and in hand
CREDITORS: AMOUNTS FALL
5
WITHIN ONE YEAR
Creditors
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABI
ACCUMULATED FUNDS
Unrestricted funds brought forward
Unrestricted reserves for current y
7		 2025
£		 2025
£		 2024
£		 2024
£
3,809
0
11,306
11,306
4,824
4,824
6,482
LITIES
10,291
2,080
8,211
10,291		 5,714
0
14,955
14,955
18,589
18,589
(3,634)
2,080
2,080
2,080
10,291 2,080
2,080
8,211		 2,080
10,291 2,080

We approve these accounts and confirm that we have made available all the information and explanations for their preparation.

Trustee Trustee Mr. Zameer Mahmood Malik Mr. Mohammad Zahid Rahim Date :

The notes on pages 10 to 15 form part of these accounts.

MASJID AR-RAHEEM NOTES TO THE ACCOUNTS For the year ended 5th April 2025

Page 10

1. ACCOUNTING POLICIES

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of accounting

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn,

notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

Income recognition

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees annual report for more information about their contribution.

MASJID AR-RAHEEM NOTES TO THE ACCOUNTS (CONTINUED) For the year ended 05th April 2025

Page 11

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Current asset investments

The charity holds no investments

Taxation

The charity is exempt from corporation tax on its charitable activities

Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure on charitable activites includes the costs undertaken to further the process of the charity and their associated support costs.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity’s programmes and activities.

Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the

MASJID AR-RAHEEM NOTES TO THE ACCOUNTS For the year ended 05th April 2025

Page 12

Tangible fixed assets

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Fixtures & Equipment 25% on cost Computers & Equipment 25% on cost Play Equipment 25% on cost

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and at hand

The charity’s cash at bank and in hand includes the availability of funds as at 05th April 2024.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Pensions

Employees of the charity have been auto enrolled onto a pension scheme to which the charity contributes.

2.STAFF COSTS

AFF COSTS
2025 2024
Staff salaries, E'er NIC & Pension
The average number of employee during the year were.
Number Number
Administration 4 4
Volunteers 3 3

MASJID AR-RAHEEM

Page 13

NOTES TO THE ACCOUNTS For the year ended 5th April 2025

3. TANGIBLE FIXED ASSETS
COST
At 1 April 2024
Additions
At 05th April 2025
At 1 April 2024
Deprecation charges for the year
At 05th April 2025
NET BOOK VALUE
At 05th April 2025
4.DEBTORS
There are no debtors
5.CREDITORS
Creditors & accruals		 Fixtures &
TOTAL
Equipment
£
£
7,619
7,619
0
0
7,619
7,619
1,905
1,905
1,905
1,905
3,810
3,810
3,809
3,809
2,025
2,024
£
£
-
-
-
-
2,025
2,024
£
£
4,824
18,589
4,824
18,589

MASJID AR-RAHEEM

Page 14

NOTES TO THE ACCOUNTS

For the year ended 5th April 2025

6. ANALYSIS OF INCOME AND EXPENDITURE

Income
Donations & Legacies(Friday collections)
Religious Instructions fees
Donations & Legacies(Mosque Box)
Icome from Charitable activities
Lillah, Sadaqa & Jamat collections
Fitrana & other collection
Expenditure on charitable activities;
Wages & Salaries and Pension
Religious Instructions fees
Fitrana, sadaka and other donations
Heat and light
Telephone, water & ground rent
Governance Costs;
Weekly Conference cost
Accountancy & Payroll
Support Costs;
Sundry Expenses
Repairs & msintensnce
Survey fee
Bank charges
Depreciation
NET INCOME
FUNDS BROUGHT FORWARD
FUNDS CARRIED FORWARD		 General
Restr-
Total
General
Restr-
icted
icted
24,196
24,196
26,516
-
-
24,565
1,835
16,465
16,465
-
-
40,661
-
40,661
52,916
-
2,200
2,200
-
26,400
881
881
4,758
12,328
12,328
14,713
369
369
410
15,778
-
15,778
46,281
-
3,250
3,250
-
-
1,500
1,500
500
05th April
05th April 2025		 General
Restr-
Total
General
Restr-
icted
icted
24,196
24,196
26,516
-
-
24,565
1,835
16,465
16,465
-
-
40,661
-
40,661
52,916
-
2,200
2,200
-
26,400
881
881
4,758
12,328
12,328
14,713
369
369
410
15,778
-
15,778
46,281
-
3,250
3,250
-
-
1,500
1,500
500
05th April
05th April 2025		 General
Restr-
Total
General
Restr-
icted
icted
24,196
24,196
26,516
-
-
24,565
1,835
16,465
16,465
-
-
40,661
-
40,661
52,916
-
2,200
2,200
-
26,400
881
881
4,758
12,328
12,328
14,713
369
369
410
15,778
-
15,778
46,281
-
3,250
3,250
-
-
1,500
1,500
500
05th April
05th April 2025		 General
Restr-
Total
General
Restr-
icted
icted
24,196
24,196
26,516
-
-
24,565
1,835
16,465
16,465
-
-
40,661
-
40,661
52,916
-
2,200
2,200
-
26,400
881
881
4,758
12,328
12,328
14,713
369
369
410
15,778
-
15,778
46,281
-
3,250
3,250
-
-
1,500
1,500
500
05th April
05th April 2025		 Total
26,516
-
24,565
1,835
-
-
2024
40,661 - 40,661
52,916		 52,916
2,200
881
12,328
369		 2,200
-
26,400
881
4,758
12,328
14,713
369
410		 -
26,400
4,758
14,713
410
15,778 - 15,778
46,281		 46,281
3,250
1,500		 3,250
-
1,500
500		 500
4,750 - 4,750
500		 - 500
900
3,590
5,160
366
1,906		 900
556
3,590
1,217
5,160
-
366
376
1,906
1,906		 556
1,217
-
376
1,906
11,922 - 11,922
4,055		 - 4,055
2,080 -
2,080
-		 - -
-
10,291 - 10,291
2,080		 - 2,080

MASJID AR-RAHEEM

Page 15

NOTES TO THE ACCOUNTS

For the year ended 5th April 2025

7. ACCUMULATED FUNDS

MULATED FUNDS
GENERAL
RESTRICTED
FUNDS
FUNDS
£
£
Balance at 05th April 2024
2,080
-
Net income
8,211
-
Balance at 05th April 2025
10,291
-		 TOTAL
£
2,080
8,211
10,291

8. CONTROLLING PARTY

Charity in under the share control of Trustees named on page 1 of the accounts.

9. RELATED PARTY TRANSACTION

There has been no transaction with the trustess during the year in any form. (2025 - nil)