2024-03-31-accounts - Shahpran Central Chadderton Mosque

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SHAHPARAN CENTRAL CHADDERTON MOSQUE

REPORTS

AND

FINANCIAL STATEMENTS

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

ATS Accountants Ltd Globe House Globe Park Moss Bridge Road Rochdale OL16 5EB

SHAHPARAN CENTRAL CHADDERTON MOSQUE

ACCOUNTS FOR THE YE A R ENDED 31 MARCH 2024

CONTENTS
	PAGE
GENERAL	1
REPORT OF THE OFFICERS	2
REPORT OF THE ACCOUNTANTS	3
REPORT OF THE INDEPENDENT EXAMINER	4
BALANCE SHEET	5
INCOME AND EXPENDITURE ACCOUNT	6
SOURCE AND APPLICATION OF FUNDS	7
NOTES FORMING PARTS OF THE ACCOUNTS	8 – 9

SHAHPARAN CENTRAL CHADDERTON MOSQUE

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

GENERAL

Registered Charity Number: 1202591

ADDRESS

209-211 Garforth Street Chadderton Oldham OL9 9RP

HONORARY Officers Mohammed Nurul Alam Chairman Sufi Khan Trustee Mohammed Uddin Trustee Mohammed Nazrul Islam Trustee Mohammed Abdul Rahim Trustee Mohammad Abdul Rahim Trustee Mohammed Ahad Ali Trustee Mohammed Abdul Noor Trustee Showkat Miah Trustee

ACCOUNTANT/ INDEPENDENT EXAMINER

ATS Accountants Ltd Globe House Globe Park Moss Bridge Road Rochdale OL16 5EB

SHAHPARAN CENTRAL CHADDERTON MOSQUE

REPORT OF THE OFFICERS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

The Honorary Officers present their report on the affairs of the SHAHPARAN CENTRAL CHADDERTON MOSQUE, together with The Officers have, as required by the Charity Act prepared financial statements for the year ended 31 March 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 SHAHPARAN CENTRAL CHADDERTON MOSQUE 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 facilities for 5 daily congregational prayers (including Jumma (Friday) prayer. The Charity also has Madrassa classes for both boys and girls, held Monday to Friday. The syllabus includes recitation of the holy Qur’an, Hifz (memorization) Classes, Learning of Hadith (prophetic traditions), Islamic manners and etiquette.

2. ASSETS

Information relating to details of assets is given in Note 2 to the accounts.

3. ACCOUNTANTS

The Officers will place a resolution before the annual general meeting to continue the appointment of ATS Accountants Ltd as accountants of the Charity,

By order of the board

…………................................................... Mohammed Nazrul Islam (Trustee) Date: 31 January 2025

SHAHPARAN CENTRAL CHADDERTON MOSQUE

ACCOUNTS FOR THE YE A R ENDED 31 MARCH 2024

Accountant's Report to the Unaudited Financial Statements to the Officers of SHAHPARAN CENTRAL CHADDERTON MOSQUE

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2024 set out on pages 6 to 10 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 Globe Park Moss Bridge Road Rochdale OL16 5EB

SHAHPARAN CENTRAL CHADDERTON 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 March 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 £250,000 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

SHAHPARAN CENTRAL CHADDERTON MOSQUE

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 BALANCE SHEET AS AT 31 MARCH 2024

----- Start of picture text -----
2024
Fixed assets Notes £ £
Land and Buildings 2 210,000
Current assets
Debtors and Prepayments -
Cash at Bank & in Hand 3 65,340
Net current assets 65,340
Creditors 4 (43,228)
Net Assets 232,112
Funds
Unrestricted Funds
Balance brought forward -
Surplus for the year 232,112
Balance Carried Forward 232,112
----- End of picture text -----

The financial statements were approved by the board of officers and signed on behalf of the officers by:

.................................................... Mohammed Nazrul Islam (Trustee)

Date: 31 January 2025

The accompanying notes form an integral part of these accounts.

SHAHPARAN CENTRAL CHADDERTON MOSQUE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 INCOME AND EXPENDITURE ACCOUNT

Notes Income Donations and legacies 5 Less:Admin Expenses 6 Surplus on Ordinary Activities for the year Surplus Brought Forward Prior Year Adjustment Surplus Carried Forward	£ (85,903)	2024 £ 318,105
		318,015 (85,903)

		232,112 - -
		232,112

The charity has no recognised gains or losses other than those shown in the Income and Expenditure Account for the above

The accompanying notes form an integral part of these accounts.

SHAHPARAN CENTRAL CHADDERTON MOSQUE

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024

RECONCILIATION AND ANALYSIS OF MOVEMENTS ON THE FUNDS

2024 Unrestricted and Restricted Funds General £ Designated £ Total £ 318,015 318,015 - - - - - -	2024 Unrestricted and Restricted Funds General £ Designated £ Total £ 318,015 318,015 - - - - - -	2024 Unrestricted and Restricted Funds General £ Designated £ Total £ 318,015 318,015 - - - - - -
318,015 0	- -	318,015 0
318,015 (42,125) (210,000) (550)	- - -	318,015 (85,903) (210,000) (550)
65,340	-	65,340
		65,340
		65,340

SHAHPARAN CENTRAL CHADDERTON MOSQUE

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 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 15% Reducing Balance Motor vehicles 20% 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 April 2023 Revaluation Additions (Works in progress) Disposals At 31 March 2024 Depreciation At 01 April 2023 Charges for the Year At March 2024 Net Book Value At 31 March 2024	Land & Building Fixtures & Fittings - - - - 210,000 - - -	Motor Vehicles Total - - - - - 210,000 - 210,000
	210,000 -	- -
	- - - -	- - -
	- -	- -
	210,000 -	- 210,000
At 31 March 2023	-	- -

SHAHPARAN CENTRAL CHADDERTON MOSQUE

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 NOTES TO THE ACCOUNTS

3. CASH IN HAND AND AT BANK

. CASH IN HAND AND AT BANK
Cash in bank and hand	2024 £ 65,340
	65,340

4. CREDITORS ATS Accountants Accruals Utility Warehouse 5. INCOME Donations & Gifts Donations Jummah donations Moktob donations Total Income 6. ADMINISTRATIVE EXPENSES Accountancy Fees App & Website Expenses Light and Heat Materials for Masjid Wages and Salaries Water	2024 £ 1,250 1,876 40,102 43,228 2024 £ 210,000 98,398 9,617 318,015 2024 1,250 - 46,587 190 36,000 1,876
	85,903