Al Madina Jam-e-masjid The Bangladesh Centre, 12 Rawson Place, Leeds LS115JN Report and Financial Statements for the year ended 31st December 2024 Registered Charity No. 1201561 Al Madina Jam-e-masjid Index to the financial statements for the year ended 31" December 2024 CONTENTS Pages Legal and Administrative details Trustees. report 4t07 Examinerfs report Statement of financial activities Balance sheet io Notes forming part of the financial statements Ilto14 Al Madina Jam*-Masjld Reference and administrative informatlon TRu￿EEs Mohammed Giash Uddin Syed Jaharul Islam Mohammed Babul Ahmed Ziaul Haque Maulana Anhar Ganl Md Abu Khaled Abdul Ali Syed Rafiqul Hoque Syed Hayder All Rofu Miah Chairman Vice Chairman Treasurer Assistant Treasurer Secretary Assistant Secretary Chair Trustee Trustee Trustee Trustee CHARifY NUMBER 1201561 CORRESPONDENCE ADDRESS The Bangladesh Centre,12 Rawson Place Leeds LS115JN BANKERS EXAMINER HCA Accountants Park House Wilmington Street Leeds LS7 2BP United Kingdom Chairman's Report Alm and Purposes The objerts of the CIO are.. al To advance the religion of Islam for the benefit of the publlc in accordance with the tenets of Shari'ah, the Islamic Law, as expounded by the school of thou8ht commonly referred to as the Ahlus-sunnah-wal Jama'ah through in particular. lil establishing, operating and maintaining a Masjid for the performance of prayers and other religious ritÈs and activltles; 1111 asslstlng in the facilitatlng of burial rites for any Muslim: and {iii) actively promoting and propagating Islamic teachings In the community. Ib} The advancement of education through the promotion of Islamic. the Bangla language and worldly knowled8e through education of the children of the community induding through establishment. operation and Maintenan￿ of the Madrassa (religious school). and Ic} The relief of financial hardship. either generally or individually. of the Bangladeshl Muslim community residing In Leeds, the surrounding areas and more generally the world by making srants of money for providing or paying for items, services or facilities. Powers The CIO has power to do anything whlch is calculated to further it5 objects or is conducive or incidental to doin8 so. In particular, the CIO'S powers include power to: lal solicit for and to employ the funds of the charity in furthering the aim5 and objettive set out herein in enhancingthe cause of Islam and the Muslim communty provided that: lil in exercising this power, the trustees must not undertake any taxable permanent tradin8 activity and must comply with any relevant statutory regulations. lill fvnds sollcited or received for a particular and specific cause shall be limited to that cause unless In exceptional arcumstances- and liiil in the event of limited availability of fundin& the prlority of order shall be the Masjid and Madrassa education. and then other causes: Ibl Borrow money for the purposes of the CIO without mortgaging any property of the tharity or resorting to interest-based financing. (cl Buy, build, take on lease or in exchange, hire or otherwise acquire any property and to maintain and equip it for use. Idl Sell. lease or otheTWi5e dispose of all or any part of the property belonging to the CIO. In exercising thi5 power, the CIO must comply as appropriate with sections 117 and 119- 123 of the Charitles Act 2011 and the other provisions of this Constitution relating to Masjid and Waqf properties. lel Employ and remunerate such staff as are necessary for carrying out the work of the CIO. The CIO may employ or remunerate a charity trustee only to the extent that it is pemiitted to do so by clause 6 {Benefits and payments to charity trustees and conneLted persons) and provided it complies with the conditions of those clauses. If) Deposit or invest funds, employ a professional fund-manager, and arrange for the investments or other propety of the CIO to be held in the name of a nominee, in the same manner and subject to the same conditions as the trustee5 of a trust are permitted to do by the Trustee Act 2000. Igl Take and accept (or disclaim) any gift of money. property or other assets whether subject to any special trust or not for the objett5 of the CIO. Ihl Co-operate and to Share good practice with other charities, voluntary bodies and statutory authorities and to exchange information and advice with them. (il Establlsh or support any charitsble tNsts, associations or institutions formed for any of the charitable purposes included in the objects. ti} Incorporate subsidiary companies to carry on any trade. {kl Print and publish any newspapers, periodicals, books, articles, leafiets, website or other media. 111 Raise fund5 and organize appeals and invite and receive contributions from any person, persons or organizations subjett to Sariah law by way of subscription, donation or otherwise. Im) Make donation5 or offer support to other diaritable organizations to support activities that further the CIO'S objects. {nl Do all such other lawful things as may further the attainment of the objects of the CIO. Application of Income and Property The income and propèrty of the ao must be applied solely towards thÈ promotoon of the objects- (al a charity trustee is entltled to be reimbursed from the property of the CIO or may pay oth of such property reasonable expenses properly irturred by him or her when arting on behalf of the CIO; Ibl a charity trustee may benefit from trustee indemnity insurance cover purchased at the ao's expense in attordance with, and subject to condltions in, secticn 189 of the Charities Act 2011. None of the income or property of the CIO may be paid or transferred dIrett￿ or indirectly by way of dlvidend, bonus or othefwise by way of profrt to any member of CIO. This doe5 not prevent a member who is not also a charlty trustee receivlng.. {al a benefft from the CIO as a beneficiary of the CIO. Ibl reasonable and proper remuneration for any goods or services supplied to the CIO. Nothin8 In thi5 clause shall prevent a charlty trustee or connected person receivlng any beneflt or payment which is authorlsed by clause 6. Flnancial Review During the year under review the chariws income was £141835. Expenditure amounted to £52,012 and profffc of £90,823 was re￿Ided for the year. Structure, Governan￿ and Management (al Ellglbllity Membership of the CIO Is open to any natural person aged 18 year or above, who resides in Leeds, follows Islam, who Is interested in furtherir8 its purposes, and who, by applying for membershipi has indicated his, her or Its a8reement to becomé a mèTnbèr and acceptance of the duty of members set out in clause 9.3. A member may be an individual, a corporate body, or an organizètitsn which 15 not incorporated. (bl Admlsslon pro￿dure The charlty tru#ees- May requ1￿ appllcations for membership to be made in any reasonable way that th•y declde. 1111 Shall, If they approve an application for membershlp. notlfy the appllcant of thelr dec15ion within 28 days. May refuse an appllcation for membèrshlp If they belleve that It Is In the best Interests of the CIO for them to do so. May. a5 an alternative to refusing an application for membership. offerthe applicantthe option to become an associate member. Shall, if they decide to refuse an applicath?n for membershipi give the applicant their reason5 for doing so, within 21 days of the decision being taken, and give the applicant the opportunity to appeal against the refusal. Shall give a fair consideration to any such appeal, and shall inform the applicant of their decislon, but any decision to confirm refusal of the application for membership shall be final. Should the charity trustees approve an application, the applicant shall only obtain the rights associated with membership On￿ all fees due CIO by the applicant to the have been paid in cleared furtras. Iv) Number of charity trustees lal There must be at least three charity trustees. If the number falls below this minimum. the remaining trustee or trustee5 may act only to call a meeting of the charity trustèes, or appoint a new charity trustee. Ibl The maximum number of charity trustees 15 fNe. The eharity trustees may not appoint any ¢hafity trustee if as a result the number of charity trustees WOLtld exceed the maximum. Flrst charity trustees The first charity trustee5 of the ao are.. Abdul Ali Syed Raflqul Hoque Syed Hayder Ali Rofu Mlah Mohammed Giash Uddln Chalrman 15 Jul 2025 Res ective res onsibilities of trustees and examiner The tharity's trustees are responsible for the preparation of the accounts. The charitls trustees consider that an audit is not required for thls year under section 144 of the Charities Att 2011 (the Charities Act) and that an independent examination is needed. Mohammed Glash Uddin Chalr Abdul Ali Trustee BEHn LK Inde ndent examiner's re ort on the accounts It is my responsibility to: > examine the accounts under section 145 of the Charities Att, > to follow the procedures laid down in the general D1￿ctionS given by the Charity Commission {under section 14515llbl of the Charitie5 Act. and > to state whether particular matters have come to my attention. Basis of independent examinerfs statement My examination was carried out in accordance with general Dirertions glven by the Charty Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the account5 presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedure5 undertaken do not provide all the evidence that would be required in an audit, and consequentty no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the st*ement below Independent examiner's statement In connection with my examination. no matter has come to my attention which give5 me reasonable cause to believe that in, any material respert, the requirements: to keep accounting records in accordance with settion 130 of Charities Att; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reathed. Sig th Date 15 Jul 20Z5 HCA Accountsnts Park House Wilmington Street Leeds LS7 2BP Statement of Financial Activities Unre5trlcted fuNI$ Restricted In(•me fund5 Endowrnent fvnd5 Total 2024 T¢)tsl 2023 Descriptlons by notural cate¥ory Note Incomin8 resourtès F04 Donatlon5, legacles and Grants Congregation Fund Yaising Events 142A35 141835 107.&98 Interest and divbaend5 Totol Incomlnq resources 142,835 142,835 107,888 Resources expended (Notes 4-7) Wages, salarks, pensions and Nl Rent, rates and Insurance Telephone postage and stationerv Repalrs and maintenan Subcontrdrtor costs 1&237 18.237 18.877 1,620 2,181 2,181 471 471 2,093 2,446 19.170 28,239 28.190 19,170 241 oiher direcl c05t 241 453 Comwter expense Light & Heat Accountancv 180 180 44 6.642 6.642 1.524 1,300 225 1.31XJ 225 Depreciation Legal & Professional fee Bank Charges 281 895 895 1,020 25 52,012 52.012 82.921 Profit and I10ss) for the year .823 90,823 24,966 Brought forward Totsl funds carrled forward 24,966 24,966 115,789 115,789 24,966 Balance Sheet Totsl thls Total last year year 2023 riote Fixed assets Tangible assets 118,322 118,322 1,123 1,123 Totalfixed usset$ Current assets Cash at bank and In hand 3,164 3,164 24,410 24,410 Totol current assets credItA)￿ amourtrts falling dué within one year Jvet current assets/(IlubllltiesJ Totol ossets lem current Ilabilities Creditors: amounts falling due after one year ProvSsions for Ilabllltles and Charges 5,696 5,721 115.789 115.789 24,966 24,966 Net assets 115,789 24,966 Funds of the Charity Unrestricted funds Totsl unrestrictsd funds Restrlcted income funds Endowment funds 142,835 142.835 107,888 107,888 io Totolfvnd$ 142,835 107,888 Signed by one or two trustees on behalf of all the trustee5 Date of approval Signature Signature f6-1-2oaC io Notes to the Accounts l. Basls of preparation 1.1 Basis of act￿ntIng These accounts have been prepared on the basls of historlc cost (except that Investments are shown at market value) in accordantè wlth.. A￿Unting and Reporting by Charities- Statement of Recommended Pra¢ti¢e ISORP 20051: and with Accounting Standards- and with the Charities Act 1993. 2. Accounting policies Thls standard list of accountlng pollcles has been applied by the charlty ex￿pt for those deleted. Where dlfferent or additioftal policy has been adopted then this is detsiled In the box below. INCOMING RESOURCES Recognltlon of I￿omIng resources Th*s• are included in the Statement of Financial Actbvities ISOFAI when.. the charlty becomes entltled to the resources. the trustees are vlrtuallycertaln they wlll receSve the resources. and thè monetsry value can be measured with sufficient reliability. Where incoming resource5 have related expenditure las with fundr4Ssing or ttsntract income) the incoming resources and ￿lated expenditure are reported gr05s in thè SOFA. Grants and donation5 arè only Included In the SOFA when the charty has uncondltlonal entitlement to the resourcès. Incomlng resources with related expendlture Grants and don3tlons Tax reclaims on donatlons and gifts Contrartual Income and perfomiance related grants Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate. Thls Is only Included in the SOFA once the related goods or services have been delivered. Gifts in kind Gifts in kind are accounted for at a reasonable estlmatÈ of t￿1r valuè to the charty or the amount actually realised. Glfts In klnd for sale or dlstributlon are I￿luded In the accounts as glfts only when sold or dlstrlbLrted by the charlty. Gifts ift kind for use by the charity ar• included in the SOFA as incoming resources when recelvable. Thèse are only included in incoming resources Iwith an equivalent amount in resources exp8ndedl where the benefit to the charity is reasonably quantiftable, measurable and material. The value placed on these resources is the estimated value to the charty of the Servi￿ or facllity recefved. The value of any voluntary help received is not Included In the accounts is described in the trusteeg annual report. DM)ted $ervl¢es and facllllles Volunteer help Invesbnent Income This Is included in the accounts when receivable. Investment Bains and losses This includes any galn or loss on the sale of Investments and any gain or loss resulting from revaluiTrg investments to market value at the end of the year. EXPEt4DITURE AND UABIUTIES Llablllry recognltlon Liabllltles are recognistrd as soon as there 55 8 legal or constructive obligation committlng the charity to pay out resources. Where the ¢harlty gives a grant with conditions for its payment being a speclfic level of service or output to be provided, such grants are onlv rècognised in the SOFA once the reciplent of the grant has provided the specified Servi￿ or output. These are only recognised In the accounts when a commitment has been made and there are no conditions to be met relating to the ￿nI whl¢h remaln in the control of the charity. Grarts wlth perfomiance condltlons Grnnts payable wlthout performance condiilons Tanglble fixed ass•ts for use by charity These are capitslised if they can be used for more than one year, and cost at least £500. They are valued at cost or a reasonable value on receipt. Invèstments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are irKluded at trustees, best estimate of market value. Thesè are valued atthe lower of cost or market value. Investments Stocks and WO￿ In pro8ress 3. Analysis of Incoming resources Unrestrlcted restrirted Thls year Last year Offering Donations 142,835 142,835 107,888 Mission Annlversary Total 142,835 107,888 12 4. Analysis of resources expended See Ststement of Flnancial Activities above 5. Details of certain items of expendlture 5.1 Trustee expenses Th15 year Last year Number of trustee5 who were paid expense5 Nature of the expenses Total amount paSd 5.2 Fees for examinatlon or audlt of the accounts This year Last year Independent examinerfs or auditors, fees for reporting on the a¢¢ounts 500 500 Other fees (for example.. advice, consultancy, accountarKy servictsl paid to the independent exaffllner or audltor 6. Pald employees 6.1 Staff Costs Th15 year Last year Gross wages, salarles and benefits in kiTrJ Employerfs Natlonal Insurance costs Pension costs 18,065 18,763 172 114 Totsl staff costs 18,237 18.877 last year Number 6.2 Average number of full-tlme equfvalent ￿pI0ve¢S In theyear This year Number The parts of the charlty In which the employees work Total 63 Defined contrIb￿lOn penslon stheme There is no scheme 7. Tangible fixed assets All fixed assts are initlally recorded at cost. Depre¢latlon 13 Depre¢rdtion Is calculated so as to wrlte off the wst of an asset, less its estimated residual value, over the useful eeonomlc Ilfe of that asset as follows: Fumiture and Fixtures & Flttlngs- 2tYh reéu¢ing balancè 8. Creditors and Accruals .1 Analysis of ueditor5 Arnounts falllng due vAtNn Arnounts falllng due after more than one year Thhyear Last year This year iastyear Loans and overdrafts 5,163 5,154 Trade ¢redltors Amounts dLte to subsidlary and asgxlated undertakings Other credltors 33 67 Accrua15 and deferred income SC 500 T(rtal 5,696 5,721 9. Endowment and restricted income funds The charlty has no endowment or restricted income funds. 14