Charity registration number: 1202591
**SHAHPRAN CENTRAL CHADDERTON MOSQUE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
ATS Accountants Ltd F6.6 - F6.9 Globe House Globe Park Moss Bridge Road Rochdale OL16 5EB
## **SHAHPRAN CENTRAL CHADDERTON MOSQUE Contents**
||**Page**|
|---|---|
|Trustees' Report|1—2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6—8|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|9|
**SHAHPRAN CENTRAL CHADDERTON MOSQUE Trustees' Report For The Year Ended 31 March 2025**
The trustees present their report and the financial statements for the year ended 31 March 2025.
## **Objectives and Activities**
## **Aims and Objectives**
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 2025 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,
## **Reference and Administrative Details**
## **Trustees**
Mohammed Nazrul Islam - Chair (appointed 14/08/2024) Mohammed Uddin - Trustee (appointed 24/09/2024) Sufi Khan - Trustee (appointed 24/09/2024) Mohammed Akram Rubel Ali - Trustee (appointed 14/08/2024) Mohammad Abdul Rahim - Trustee (appointed 14/08/2024) Mohammed Abdul Noor - Trustee Mohammed Nurul Alam - Trustee Showkat Miah - Trustee
## **Charity Number**
1202591
## **Principal Address**
209-211 GARFORTH STREET CHADDERTON OLDHAM OL9 6RP
## **Independent Examiner**
Shahedul Alam BSc (Hons) FCPFA ATS Accountants Ltd F6.6 - F6.9 Globe House Globe Park Moss Bridge Road Rochdale OL16 5EB
Page 1
## **SHAHPRAN CENTRAL CHADDERTON MOSQUE Trustees' Report (continued) For The Year Ended 31 March 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mohammed Nazrul Islam
Trustee 02/03/2026
Page 2
**SHAHPRAN CENTRAL CHADDERTON MOSQUE Independent Examiner's Report to the Trustees of SHAHPRAN CENTRAL CHADDERTON MOSQUE For The Year Ended 31 March 2025**
I report to the trustees on my examination of the accounts of SHAHPRAN CENTRAL CHADDERTON MOSQUE (the Trust) for the year ended 31 March 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and contents 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Shahedul Alam BSc (Hons) FCPFA 02/03/2026 F6.6 - F6.9 Globe House Globe Park Moss Bridge Road Rochdale OL16 5EB
Page 3
## **SHAHPRAN CENTRAL CHADDERTON MOSQUE Statement of Financial Activities For The Year Ended 31 March 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
Other
**5**
**EXPENDITURE ON:**
Raising funds
**6**
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**12**|**2025**
**Unrestricted**
**funds**
**£**
36,130
9,215
24|**2024**
**Unrestricted**
**funds**
**£**
308,398
9,617
-|
|---|---|---|
||45,369|318,015|
||(37,851)|(85,903)|
||7,518|232,112|
||7,518
232,112|232,112
-|
||239,630|232,112|
The notes on pages 6 to 8 form part of these financial statements.
Page 4
## **SHAHPRAN CENTRAL CHADDERTON MOSQUE Statement of Financial Position As At 31 March 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**10**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**11**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**12**
On behalf of the board
Mohammed Nazrul Islam
Trustee
02/03/2026|**2025**
**Unrestricted**
**funds**
**£**
269,500|**2024**
**Total**
**funds**
**£**
210,000|
|---|---|---|
||269,500
11,719|210,000
65,340|
||11,719
(41,589)|65,340
(43,228)|
||(29,870)|22,112|
||239,630|232,112|
||239,630|232,112|
||239,630|232,112|
||239,630|232,112|
||||
The notes on pages 6 to 8 form part of these financial statements.
Page 5
## **SHAHPRAN CENTRAL CHADDERTON MOSQUE Notes to the Financial Statements For The Year Ended 31 March 2025**
## 1. **General Information**
SHAHPRAN CENTRAL CHADDERTON MOSQUE is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1202591. The principal address is 209-211 GARFORTH STREET, CHADDERTON, OLDHAM, OL9 6RP.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
Income comprises the value of Donations and Gifts, sponsors, Tax refunds as well as Interest on Bank Account and VAT where appropriate.
## 2.3. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 0% Straight Line Motor Vehicles 20% Reducing Balance Fixtures & Fittings 15% Reducing Balance
## 2.4. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Donations and Legacies**
|.
**Income from Donations and Legacies**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Donations and gifts|36,130|308,398|
## 4. **Income from Other Trading Activities**
|.
**Income from Other Trading Activities**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Income from other trading activities|9,215|9,617|
## 5. **Other Income**
||**2025**|**2024**|
|---|---|---|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Other income type A|24|-|
Page 6
## **SHAHPRAN CENTRAL CHADDERTON MOSQUE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
|6.
**Analysis of Expenditure**
Raising funds
Raising funds
7.
**Support Costs**
Employee costs
Premises expenses
General administration
Employee costs
Premises expenses
General administration
8.
**Staff Costs**
Staff costs were as follows:
**2025**
**£**
Wages and salaries
15,529|**2025**
**Support**
**costs**
(see note 7)
**£**
37,851|
|---|---|
||**2024**
**Support**
**costs**
(see note 7)
**£**
85,903|
||**2025**
**Raising**
**funds**
**£**
15,529
16,293
6,029|
||37,851|
||**2024**
**Raising**
**funds**
**£**
36,000
48,653
1,250|
||85,903|
||**2024**
**£**
36,000|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
9. **Average Number of Employees**
Average number of employees during the year was: 1 (2024: )
Page 7
**SHAHPRAN CENTRAL CHADDERTON MOSQUE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
## 10. **Tangible Assets**
|**Cost**
As at 1 April 2024
Additions
As at 31 March 2025
**Net Book Value**
As at 31 March 2025
As at 1 April 2024
1.
**Creditors: Amounts Falling Due Within One Year**
Accruals and deferred income
2.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 April**
**2024**
**£**
232,112|**Land &**
**Property**
**Freehold**
**£**
210,000
54,250|**Land &**
**Property**
**Freehold**
**£**
210,000
54,250|**Fixtures &**
**Fittings**
**£**
-
5,250|**Total**
**£**
210,000
59,500|
|---|---|---|---|---|---|
|||264,250||5,250|269,500|
|||264,250||5,250|269,500|
|||210,000||-|210,000|
|||**Income**
**£**
45,369||**2025**
**£**
41,589
**Expenditure**
**£**
(37,851)|**2024**
**£**
43,228|
||||||**As at 31**
**March 2025**
**£**
239,630|
||232,112|45,369||(37,851)|239,630|
||**As at 31**
**March 2023**
**£**
-|**Income**
**£**
318,015||**Expenditure**
**£**
(85,903)|**As at 31**
**March 2024**
**£**
232,112|
||-|318,015||(85,903)|232,112|
## 11. **Creditors: Amounts Falling Due Within One Year**
## 12. **Movement in Funds**
## 13. **Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
## 14. **Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure.
Page 8
## **SHAHPRAN CENTRAL CHADDERTON MOSQUE Detailed Statement of Financial Activities For The Year Ended 31 March 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations
**Other trading activities**
Income from Moktob Classes
**Other**
Other income type A
**EXPENDITURE ON:**
**Raising funds**
Wages and salaries
Rates
Light and heat
Repairs and maintenance
Advertising and marketing costs
Equipment
Telecommunications
Accountancy fees
Bank charges
**NET INCOME**|**2025**
**Total**
**funds**
**£**
36,130|**2024**
**Total**
**funds**
**£**
308,398|
|---|---|---|
||36,130
9,215|308,398
9,617|
||9,215
24|9,617
-|
||24|-|
||45,369
(15,529)
(1,620)
(13,436)
(1,237)
(2,370)
(1,652)
(187)
(1,250)
(570)|318,015
(36,000)
(1,876)
(46,587)
(190)
-
-
-
(1,250)
-|
||(37,851)|(85,903)|
||(37,851)|(85,903)|
||7,518|232,112|
Page 9