Charity registration number: 1203134
**CHINGFORD MOSQUE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
SKZ Chartered Certified Accountants Chartered Certified Accountants Unit 1,Kataria Point, 1 Riches Road, Ilford Essex IG1 1JH
## **Chingford Mosque Contents**
||**Page**|
|---|---|
|Trustees' Report|1—2|
|Independent Examiner's Report|3|
|Statement of Financial Activities (including Income and Expenditure Account)|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6—10|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities (including Income and Expenditure Account)|11|
**Chingford Mosque Company No. 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.
## **Structure, Governance and Management**
## **Governing Document**
The charity is constituted as a charitable trust registered with the charity commission in May 2023. It governs by the constitution last updated on 18 May 2023.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees have assessed the risk that charity faces and are satisfied that systems are in place to manage the risks that have been identified. In particular, insurance cover is in place and finances of the charity are kept under review. Appropriate DBS checks are made for all those who work with children or vulnerable adults.
## **Reference and Administrative Details**
## **Trustees**
Mr Mohammed Qasim Ashraf Mr Mahmood Ahmed Mr Riaz Dadabhoy Mr Abdul Waheed Alavi Mr Reshad Beekhun
## **Charity Number**
1203134
## **Registered Office**
11 Rowden Road London E4 8SD
## **Independent Examiner**
Syed Kashif Zafar FCCA SKZ Chartered Certified Accountants Chartered Certified Accountants Unit 1,Kataria Point, 1 Riches Road, Ilford Essex IG1 1JH
Page 1
## **Chingford Mosque Trustees' Report (continued) For The Year Ended 31 March 2025**
## **Statement of Trustees' Responsibilities**
The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. I preparing the financial statements, the trustees are required to:
Select suitable accounting policies and then apply them consistently; Observe the method and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustee are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charity Act 1993, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Mohammed Qasim Ashraf
Trustee 19/01/2026
Page 2
## **Chingford Mosque Independent Examiner's Report to the Trustees of Chingford Mosque For The Year Ended 31 March 2025**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
## **Responsibilities and Basis of Report**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of th e Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
It is my responsibility to:
- examine the accounts under Section 145 of the 2011 Act
• to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5) (b) of the 2011 Act); and
- to state whether particular matters have come to my attention.
## **Basis of the 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 statements below.
## **Independent Examiner's Statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the
- 2011 Act
have not been met or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
Syed Kashif Zafar FCCA 19/01/2026 Unit 1,Kataria Point, 1 Riches Road, Ilford Essex IG1 1JH
Page 3
## **Chingford Mosque Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**2**
Other trading activities
**3**
Other
**4**
**EXPENDITURE ON:**
Raising funds
**6**
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**14**|**2025**
**Unrestricted**
**funds**
**£**
124,673
32,238
13,200|**2024**
**Unrestricted**
**funds**
**£**
63,706
808
-|
|---|---|---|
||170,111|64,514|
||(142,684)|(20,597)|
||27,427|43,917|
||27,427
43,917|43,917
-|
||71,344|43,917|
The notes on pages 6 to 10 form part of these financial statements.
Page 4
## **Chingford Mosque Balance Sheet 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**
**14**|**2025**
**Unrestricted**
**funds**
**£**
35,042|**2024**
**Total**
**funds**
**£**
34,084|
|---|---|---|
||35,042
99,930|34,084
75,820|
||99,930
(63,628)|75,820
(65,987)|
||36,302|9,833|
||71,344|43,917|
||71,344|43,917|
||71,344|43,917|
||71,344|43,917|
For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Mohammed Qasim Ashraf
Trustee 19/01/2026
The notes on pages 6 to 10 form part of these financial statements.
Page 5
**Chingford Mosque Notes to the Financial Statements For The Year Ended 31 March 2025**
## 1. **Accounting Policies**
## 1.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared under the historical cost convention, and in accordance with th e requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2005) and applicable UK Generally Accepted Accounting Practice.
## 1.2. **Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified 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.
## 1.3. **Incoming Resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## 1.4. **Resources Expended**
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.
## 1.5. **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|20%SLM|
|---|---|
|Fixtures & Fittings|20% SLM|
## 1.6. **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.
## 1.7. **Taxation**
The charity is exempt from income taxes on its charitable activities.
## 2. **Income from Donations and Legacies**
|Donations and gifts
3.
**Income from Other Trading Activities**|**2025**
**Unrestricted**
**funds**
**£**
124,673|**2024**
**Unrestricted**
**funds**
**£**
63,706|
|---|---|---|
||||
|.
**Income from Other Trading Activities**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Service charges|32,238|808|
Page 6
## **Chingford Mosque Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
## 4. **Other Income**
|.
**Other Income**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Rental and other income from property|13,200|-|
## 5. **Net Income/(Expenditure)**
The net income is stated after charging/(crediting):
|Depreciation of tangible fixed assets - owned
Impairment/(Reversal of impairment) losses - tangible fixed assets
.
**Analysis of Expenditure**
Raising funds
Raising funds
.
**Support Costs**
Employee costs
Premises expenses
General administration
Depreciation|**Activities**
**undertaken**
**directly**
**£**
171|**2025**
**£**
10,891
(24,255)|**2024**
**£**
8,521
-|
|---|---|---|---|
|||**Support**
**costs**
(see note 7)
**£**
142,513|**2025**
**Total**
**£**
142,684|
||||**2024**
**Support**
**costs**
(see note 7)
**£**
20,597|
||||**2025**
**Raising**
**funds**
**£**
81,810
14,321
35,491
10,891|
||||142,513|
## 6. **Analysis of Expenditure**
7. **Support Costs**
Page 7
## **Chingford Mosque Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
|Employee costs
Premises expenses
General administration
Depreciation|**2024**
**Raising**
**funds**
**£**
8,628
2,078
1,370
8,521|
|---|---|
||20,597|
8. **Staff Costs**
|Staff costs were as follows:
Wages and salaries
Other pension costs|**2025**
**£**
75,428
171
75,599|**2024**
**£**
8,628
-|
|---|---|---|
|||8,628|
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: 8 (2024: )
## 10. **Tangible Assets**
|**Cost**
As at 1 April 2024
Additions
Transfers
As at 31 March 2025
**Depreciation**
As at 1 April 2024
Provided during the period
As at 31 March 2025
**Net Book Value**
As at 31 March 2025
As at 1 April 2024|**Land &**
**Property**
**Freehold**
**£**
30,319
-
(24,255)|**Fixtures &**
**Fittings**
**£**
12,286
11,849
24,255|**Total**
**£**
42,605
11,849
-|
|---|---|---|---|
||6,064|48,390|54,454|
||6,064
-|2,457
10,891|8,521
10,891|
||6,064|13,348|19,412|
||-|35,042|35,042|
||24,255|9,829|34,084|
Page 8
## **Chingford Mosque Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
## 11. **Creditors: Amounts Falling Due Within One Year**
|Trade creditors
Other loans
Other creditors
Taxation and social security
Accruals and deferred income|**2025**
**£**
-
55,296
6,175
1,437
720
63,628|**2024**
**£**
1
65,266
-
-
720|
|---|---|---|
|||65,987|
12. **Loans**
|12.
**Loans**|||
|---|---|---|
|An analysis of the maturity of loans is given below:|||
||**2025**|**2024**|
||**£**|**£**|
|Amounts falling due within one year or on demand:|||
|Other loans|55,296|65,266|
## 13. **Pension Commitments**
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £171 (2024: £0).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
## 14. **Movement in Funds**
|4.
**Movement in Funds**|||||
|---|---|---|---|---|
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**|**As at 1 April**
**2024**
**£**
43,917|**Income**
**£**
170,111|**Expenditure**
**£**
(142,684)|**As at 31**
**March 2025**
**£**
71,344|
||43,917|170,111|(142,684)|71,344|
||**As at 1 April**
**2023**
**£**|**Income**
**£**|**Expenditure**
**£**|**As at 31**
**March 2024**
**£**|
|
General:
General unrestricted fund
**Total funds**|-|64,514|(20,597)|43,917|
||-|64,514|(20,597)|43,917|
## 15. **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.
Page 9
## **Chingford Mosque Notes to the Financial Statements (continued) For The Year Ended 31 March 2025**
## 16. **Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure.
Page 10
**Chingford Mosque Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations from individuals
**Other trading activities**
Tuition Income
**Other**
Rental and other income from property
**EXPENDITURE ON:**
**Raising funds**
Employers pensions - defined contribution schemes
Wages and salaries
Staff expenses
Travel expenses
Light and heat
Repairs and maintenance
Computer software, consumables and maintenance
Insurance
Printing, postage and stationery
Telecommunications
Accountancy fees
Legal fees
Management fees
Bank charges
Charitable donations
Depreciation
**NET INCOME**|**2025**
**Total**
**funds**
**£**
124,673|**2024**
**Total**
**funds**
**£**
63,706|
|---|---|---|
||124,673
32,238|63,706
808|
||32,238
13,200|808
-|
||13,200|-|
||170,111
(171)
(75,428)
(4,702)
(1,680)
(8,954)
(5,367)
(1,486)
(1,370)
-
(1,219)
(720)
(818)
(9,862)
(787)
(19,229)
(10,891)|64,514
-
(8,628)
-
-
(745)
(1,333)
-
-
(357)
(293)
(720)
-
-
-
-
(8,521)|
||(142,684)|(20,597)|
||(142,684)|(20,597)|
||27,427|43,917|
Page 11