REGisfERED CHARITY NUMBER: 1203107 HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Page Report of lh• Trustees I to 4 Independent Examlner's Report statement of Financial Actlvltle$ Statement of Financial Position Notes to the Financlal Statements 8 to 12
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31sr DECEMBER 2024 The trustees present their report with the financial statements of the charity for the year ended 31st December 2024. The trustee5 have adopted the provisions of Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Flnanclal Reportlng Standard applicable in the UK and Republic of Ireland IFRS 1021 leffettive l January 2019). Founded by Swindon's Bangladeshl Communlty in 1999, The Hazrath Shajalal Central Mosque was formally established and a Charitable Incorporated Organi5ation {CIOI on 17th May 2023. The mosque aims to advance the religion of Islam through varlous services includlng worshlp, education, and community support. Rooted in the teachings of the Quaran and the Prophet Muhammad IPBUH), the mosque follows the Sunni Hanafi School of thought. OBJECTIVES AND ACTIVITIES Objectives and aims Our objectives, as stated in our constitution, focus on advancing the Islamic faith by providing facilities for worship, education, and community services. These include but are not limited to Nikkah, Funerals, Burials in accordance with Sunni Hanafi traditions. Slgnificant artlvities This year, our primary attivities included- Condurting regular prayers and lIgIouS ceremonies Providing Islamic education to children and adults. Organlsing community events and open mosque days, to engage with the wbder community. Publlc benefit Our impact on the communlty has been profound so far.. We have welcomed local school children to learn about Islam through our open mosque program. Raised vital funds to support flood relief efforts in Sylhet, Bangladesh. Donated money to help other Mosques, namely Easltleigh Masjid & Islamic centre, operate. Supported other causes including fundraising for Palestine and Afghanistan Masjid. Provided a place of worship for many Muslims. ACHIEVEMENT AND PERFORMANCE Charitable activities Over the year, we have had numerous successes as a charitytr these include: Holding multiple educational and community events, strengthening ties with the local population. Raised £ 112,528 in donations, including £750 donations towards the expansion of our mosque. Followed up plans to expand the mosque by attively beginning fundraising for the cause. We have met our prirnary objectives by offering cornprehensive religious services and fostering a sense of comrnunity among Muslims in Swindon. Our fundraising effort5 have also supported critical international relief work. Fundraising activities In 2024, we have generated funds in many ways, sorne of which include.. Donations from those coming to pray at our Mosque, especially during our Friday congregations. Donations from the adults and parents of children who we provide 151amic education too. Monthly donations from those a part of our community. The sale of Radios. The sale of Calendars. Additional donations made during religlous festivals. Page I
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024 ACHIEVEMENT AND PERFORMANCE Investment performance On 7th January 2025 we have had properties donated to it, being 136-139, 140 and 143 Manchester Road donated with a combined value of £600,000. During 2024, ahead of the transfer of deeds, we received the rental property income by way of donation from the two properties. Also durlng 2024 we have rnade a significant investment converting143 Manchester road frorn a singular occupancy rental property into a house of rnultiple occupancy in order to increase capacity and therefore investment income generated. FINANCIAL REVIEW Financial posltion For the year ended 31 December 2024 the charity had total income of £13 1,229 (2023: £24.0881. Of the donations, E60.088 came from communbty t1onations and £24,959 came from rellgious festival donations. The total expenditure was £94,833 (2023.. £13,930) with the main elements consisting of the running costs of the mosque £39,374 and cost of running the prayer services £42,506. This gives a net surplus for the yeèr of £36,396 of which £750 is restricted income. The restrirted income relates to the total donated in 2024 for the 'build our mosque. fund and no costs have been incurred in respect of this during 2024. Principal funding sources Our principle funding source5 have come from or congregation and the wider communlty. we have not received any government grants or contracts within the 2024 financial year. Reserves pollcy The charity, aims to rnaintain a reserve that covers at least six months of operating costs, ensuring stability in the face of unforeseen circutn5tances. We believe this to equate to around E24,000 and Is continually reviewed by the trustees. The trustees recognise that there are more n$tritted reserves than the charity's policy. These excess reserves wlll be used as part of the m05que expansion. FUTURE PLANS We still have our plans to expand our facilities in order to accommodate our growing congregation and to enhance our educational programs. Additionally we aim to increase our outreach efforts, fostering greater understanding and co-operation within the wider community of Swindon. During 2024, we launched our fundraising campaign whereby we have been raising funds for the Mosque expansion, this Is something we will continue to do in 2025. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The Mosque is governed by a Board of Trustees, who are responsible for the overall management and decision-making processes. Regular meetings ensure the charity's objectives are met and that activities are inline with our mission. The Board consists of dedicated individuals who bring diverse skills and experience to the management of the mosque. There were no significant changes in the Board during 2024. Publ1¢ Beneflt ststement The trustees have had due re9ard to the public benefit guidance published by the Charity Commission. All activities carrie(5 out by the mosque are almed at benefiting Ihe public by providing religious services, education, and community support. Page 2
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure The responisiblities of running the mosque have been split into five catgeories. Each tWStee has been allocated one of the responsibilities categorised below, Fundratsin9 and inve5trnent: Mohammed Yosuf Meah A¢u Miah MBE Mohammed Abdur Rahim Maintenance: Junab Ali Rashid Ahmed Talukder Zahadullslam Abdul Munir Policies: Mohammed Makram Ali Mohammad Sharnsul Haque Abdual Awal Education: Rokib Ali Amirul Haque Bablu MD Saifur Rahman Sharnim Finance: Abdul Khalique All Walid Meah Mustaque Ahmed REFERENCE AND ADMINIsfRATIVE DEfAILS Registered Charity number 1203107 Principal address 136-139 Manchester Road SWINDON Wiltshire SNL 2AF Trustees Abdul Khalique Ali (Chairl Walid Meah (General secretary) Mustaque Ahmed {Treasurer) Junab Ali Amirul Haque Bablu Rokib Ali Arj'u Miah MBE Mohammed Yosuf Meah Mohammed Makram Ali Mohammad Shamsul Haque MD Saifur Rahman Shamim Rashin Ahmed Talukder Zahadulislam Mohammed Abdur Rahim Abdul Awal Page 3
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST DECEMBER 2024 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examlner Morris Owen Chartered Accountants 43-45 Devizes Road SWINDON Wiltshire SNI 4BG Approved by order of the board of trustees on 5th April 2025 and signed on Its behalf by: Mr A K Ali Tnjstee Page 4
INDEPENDENT VAAMINER'S REPORT TO THE TRUSTEES OF HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON Independent examlner's report to the trustees of Hazrath Shajalal Central Mosque Swlndon I repc>rt to the charity trustees on my examination C•f the accounts of Hazrath Shajalal Central Mosque Swindon (the Trust) for the year ended 315t December 2024. ResponslbllltSes and basls 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'l. I report in respect of my examination of the frust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all appllcable Directions given by the Charity Commission under Section 145(5){b) of the Att. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examinatlon giving me cause to believe that in any materlal respert: accounting records were not kept in respect of the Trust as required by Section 130 of the Act. or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirernents concerning the form and content of accoijnts 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 rnatter considered as part of an independent examinatlon. I have no concems and have come across no other matters Sn connettion with the exambnatlon to which attention should be drawn in this report In order to enable a proper understanding of the accounts to be reached. Jenna Wheeler ACA cfA Morris Owen Chartered Accountants 43-45 Devizes Road SWINDON Wlltshire SNI 4BG Date: Page 5
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024 Period 17.5.23 to 31.12.23 Total funds Year Ended 31.12.24 Total fund5 Unrestricted fund Restritted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 111,779 750 112,529 24,088 Investment income 18,700 18,700 Total 130,479 750 131,229 24,088 EXPENDITURE ON Raislng funds 142 142 Charltable artlvltles Prayer costs Events and celebrations Mr)sque running costs Rental property running costs 42,506 4,957 39,374 1,282 42,506 4,957 39,374 1,282 13,930 Other 6,572 6,572 Total 94,833 94,833 13,930 NET INCOME 35,646 750 36,396 10,158 RECONCILIATION OF FUNDS Total funds brought forward 10,158 10,158 TOTAL FUNDS CARRIED FORWARD 45,804 750 46,554 10,158 The notes form part of these flnancial statements Page 6
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON STATEMENT OF FINANCIAL POSITION 31ST DECEMBER 2024 2024 Total funds 2023 Total funds unStrirted fund Restritted funds Note5 FIXED ASSETS Tangible assets io 15,286 15,286 CURRENT ASSETS Debtors Cash at bank and in hand 1,061 31,826 1,061 32,576 2,000 8,158 750 32,887 750 33,637 10,158 CREDITORS Amounts falling due within one year 12 (2,369) (2,369) NET CURRENT ASSETS 30,518 750 31,268 10,158 TOTAL ASSETS LESS CURRENT LIABILThIES 45,804 750 46,554 10,158 NET ASS$ 45,804 750 46.554 10.158 FUNDS Unrestrirted funds Restricted funds 13 45,804 750 10,158 TOTAL FUNDS 46,554 10,158 The financial statements were approved by the 8oard of Trustees and authorised for issue on 5th April 2025 and were signed on its behalf by.. Mr A K Ali Trustee Mr M Ahmed Trustèe Mr W Meah - Trustee The notes form part of these financial statements Page 7
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 CHARXTY INFORMATION The charity is a CIO registered number 1203107 with the Charity Commission for England & Wales. The registered office address Is Hazrath Shajalal Central Mosque, 136-139 Manchester Road, Swindon, SNI 2AF. These ffinancial statements are presented In Brltish Pounds (GBP), whlch Ss the company's functional and presentational currency. ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charity, which is a public beneflt entity Ljnder FRS 102, have been prepared In accordance with the Charities SORP (FRS 1021 'Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable the UK and Republic of Ireland IFRS 102) (effective l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charitie5 Act 2011. The financial statements have been prepared under the historical cost convention. Income All income is recognised In the Statement of Flnanclal Actlvitbes once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there Is a legal or constructlve obligation comrnitting the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tanglble flxed assets Depreciatiori is provided at the following annual rates in order to write off each asset over Sts estimated useful Ilfe. Improvements to property Computer equipment 15Wo on reducing balance 33010 on cost Taxatlon The charity is exempt from tax on its charitable activities. Fund a¢countlng Unrestricted funds can be used in accordance with the charitable objectives at the discrelion of the trustees. Restricted funds can only be used for particular restricted purposes within the objerts of the charity. Restrictlons arise when speeified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Penslon costs and other post-retirernent benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Page 8 continued...
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024 DONATIONS AND LEGACIES PeAod 17.5.23 to 31.12.23 Year Ended 31.12.24 Donations 112,529 24,088 INVESTMENT INCOME Period 17.5.23 to 31.12.23 Year Ended 31.12.24 Rents received 18.700 RAISZNG FUNDS Raising donations and legacies Period 17.5.23 to 31.12.23 Year Ended 31.12.24 Support costs 142 TRUSTEES, REMUNERATION AND BENEFITS The were no trustees, remuneratlon or other beneflts for the year ended 31st December 2024 nor for the period ended 31st December 2023. Tru$te¢s' expenses There were no trustees, expenses paid for the year ended 31st December 2024 nor for the perlod endeé 31st December 2023. STAFF cosrs Period 17.5.23 to 31.12.23 Year Ended 31.12.24 Wages and salaries Other penslon costs 8.677 86 8.763 The average monthly number of employees during the year wa5 as follows: Period 17.5.23 to 31.12.23 Year Ended 31.12.24 Staff No employees received emoluments in excess of £60,000. Page 9 continued...
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024 INDEPENDENT EXAMINER FEES 2024 2023 statutory accounts production & external scrutiny 1,440 1,440 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds XNCOME AND ENDOWMENTS FROM Donations and legacies 24,088 24,088 EXPENDITURE ON Charitable activlties Prayer costs 13,930 13,930 INCOME 10,158 10,158 TOTAL FUNDS CARIUED FORWARD 10,158 10,158 10. TANGIBLE FIXED ASSErs Improvements to property Fixtures and fittings Computer equipment Totals COST Additions 14,340 soo 1.660 16,500 DEPRECIATION Charge for year 950 264 1,214 NET BOOK VALUE At 31st December 2024 13,390 500 1.396 15,286 At 31st December 2023 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors Prepayments and accrued income 25 1.036 2,000 1,061 2,000 Page 10 contbnued...
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Taxation and social securlty Other creditors 140 2,229 2,369 13. MOVEMENT IN FUNDS Net movement in funds At 31.12.24 At 1.1.24 Unrestricted funds General fund 10,158 35,646 4S,804 Restricted funds Build our Mosque 750 750 TOTAL FUNDS 10,158 36,396 46,554 Net movement in funds, included in the above are as follows: Lncomlng resources Resources expended Movernent in funds Unrestrlcted funds General fund 130,479 (94,833) 35,646 Restrlcted funds Build our Mosque 750 750 TOTAL FUNDS 131,229 (94,833) 36,396 Comparatlves for movement In funds Net rnovement in funds At 31.12.23 Unrestricted funds General fund 10,158 10,158 TOTAL FUNDS 10,158 10,158 Page 11 continued...
HAZRATH SHAJALAL CENTRAL MOSQUE SWINDON NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2024 13. MOVEMENT IN FUNDS- contlnued Comparative net movement in ftjnds, included in the above are as follows: Incoming resources Resources expended Movement in fund5 Unrestricted fund5 General fund 24,088 (13,930) 10, 158 TOTAL FUNDS 24,088 (13,930) 10,158 Bulld Our Mosque This fund is to expand our current mosque building to provide an enhanced place of worship for our community. 14. RELATED PARTY DISCLOSURES Electrical services were paid totalling £1,850 to JS Electrical. a business of which is owned by a trustee. Page 12