## **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
**1**
## **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**
**2**
## **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
**3**
## **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**
**4**
## **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.
**5**
## **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.
**6**
## **SHAHPARAN CENTRAL CHADDERTON MOSQUE**
## **ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024**
## **RECONCILIATION AND ANALYSIS OF MOVEMENTS ON THE FUNDS**
|Unrestricted Funds
Income (Donations,
Gifts and Others)
Interest Free Loans
Other Loans
Opening Value of
Funds
**Funds Available for**
**Use**
**Funds Used:**
Admin Expenditure
Capital Expenditure
L&B
Other Creditors
**Closing Value of**
**Funds**
Cash at bank and
hand
**Funds in Hand**|**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
-
-
-
-
-
-|**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**|
||||||
**7**
## **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|**-**|**-**
**-**|
**8**
## **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**|
**9**