## **Report of the Trustees and** ## **Unaudited Financial Statements** **Year Ended 31 December 2024** ## **for** **Masjid Umar Cardiff** Masjid Umar Cardiff Charity Number 1204534 1 ## **Masjid Umar Cardiff** ## **Unaudited Financial Statements Year Ended 31 December 2024** ## **Contents** ||**Page**| |---|---| |Report of the Trustees|3 to 5| |Independent Examiner’s Report|6| |Balance Sheet|7| |Notes to the Financial Statements|8 to 9| |Detailed Statement of Financial Activities|10| Masjid Umar Cardiff Charity Number 1204534 2 ## **Masjid Umar Cardiff Unaudited Financial Statements Year Ended 31 December 2024 Report of the Trustees** The trustees present their report with the financial statements of the charity for the Year Ended 31 December 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005. The trustees have pleasure in presenting their report for the current financial year ending 31 December 2024. This report is prepared in accordance with the Trust Deed and the recommendations of the Statement of the recommended practice - Accounting and Reporting by Charities and complies with applicable law. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** 1204534 ## **Principal address** Masjid Umar Cardiff 68-70 Connaught Road Cardiff CF24 3PX ## **Trustees** Mohsen Qureshi Chair Shafqat Ali Trustee Mohammed Nisar Trustee ## **Independent examiner** Faraz Raza (FCCA) M Raza & Co. Chartered Certified Accountants 166 Whitchurch Rd Cardiff CF14 3NA ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes an incorporated charity. ## **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. Masjid Umar Cardiff Charity Number 1204534 3 ## **Masjid Umar Cardiff Unaudited Financial Statements Year Ended 31 December 2024 Report of the Trustees** ## **Report of the Trustees** The trustees have pleasure in presenting their report for the Year Ended 31 December 2024. The trustees have adopted the provisions of 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). ## **Constitution and Objectives** TTHE OBJECTS OF THE MASJID ARE TO PROMOTE AND ADVANCE THE RELIGION OF ISLAM IN ACCORDANCE WITH AL QURAN AND THE SUNNAH OF THE PROPHET MUHAMMED (PEACE BE UPON HIM), AHLI SUNNAH WAL JAMAAH, HANAFI, DEOBANDI DENOMINATION, BY: A. PROVIDING A PLACE OF WORSHIP FOR THOSE WHO FOLLOW THE ISLAMIC FAITH IN CARDIFF; B. PROMOTING AND ENHANCING THE SOCIO-RELIGIOUS BETTERMENT OF THE MUSLIM COMMUNITY; C. PROVIDING FACILITIES TO MEET THE NEEDS OF THE MUSLIM COMMUNITY AND IN ADVANCEMENT OF THEIR EDUCATION, HEALTH, SOCIAL AND RELIGIOUS WELFARE; D. ENCOURAGING LEARNING AND DISCUSSION ABOUT ISLAM AMONG MUSLIMS AND AMONGST THE WIDER LOCAL COMMUNITY. ## **General Activities** Masjid Umar Cardiff typically engages in a range of activities aimed at benefiting both the Muslim community and the wider society. These include but are not limited to: •Providing a place for worship and daily congregational prayers •Offering religious education and Quranic studies •Organising community events such as lectures, Islamic study circles and interfaith dialogue sessions. •Provide essential services like food banks and support for vulnerable individuals. Masjid Umar Cardiff Charity Number 1204534 4 ## **Masjid Umar Cardiff Unaudited Financial Statements Year Ended 31 December 2024 Report of the Trustees** ## **Trustees responsibilities** The charity trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993) and that an independent examination is needed to examine the Accounts (under section 43(3)(a) of the 1993 Act), to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) in the 1993 Act); and to state whether particular matters have come to their attention. Approved by order of the board of trustees and signed on its behalf by: …......................................................................Mohsen Qureshi (Aug 22, 2025, 1:41pm) Mohsen Qureshi Chair Date: 14/08/2025 Masjid Umar Cardiff Charity Number 1204534 5 ## **Masjid Umar Cardiff Unaudited Financial Statements Year Ended 31 December 2024 Independent Examiner's Report to the Trustees of Masjid Umar Cardiff** I report on the accounts for the Year Ended 31 December 2024, which are set out on pages five to nine. ## **Responsibilities and basis of report** As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. My role is to state whether any material matters have come to my attention giving me cause to believe: 1. That accounting records were not kept as required by section 130 of the Act; or 2. That the accounts do not accord with those records; or 3. That the accounts do not comply with the accounting requirements of the Act; or 4. That there is further information needed for a proper understanding of the accounts. ## **Independent examiner's statement** I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention. Faraz Raza (Aug 13, 2025, 4:44pm) …...................................................................... Faraz Raza FCCA M Raza & Co. Chartered Certified Accountants Date: 15/08/2025 Masjid Umar Cardiff Charity Number 1204534 6 ## The notes form part of these financial statements **Masjid Umar Cardiff Balance Sheet For the year ended 31 Decenber 2024** |**31.12.24**
Notes
**£**
**Unrestricted**
**funds**
**FIXED ASSETS**
Tangible assets
3
866,000
**CURRENT ASSETS**
Cash at bank and in hand
36,986
Debtors
-
**Net Current Assets**
**902,986**
**CREDITORS**
Amounts falling due withing one
2,758
**Net Current Liabilities**
**2,758**
**TOTAL ASSESTS LESS CURRENT LIABLITIES**
**900,228**
**NET ASSESTS**
**900,228**
**FUNDS**
4
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**31.12.24**
**£**
**Restricted**
**funds**
-
-
-
**-**
-
**-**
**-**
**-**|**31.12.24**
**£**
**Total**
866,000
36,986
-
**902,986**
-
**-**
**900,228**
**900,228**
900,228
-
**900,228**|**31.12.23**
**£**
**Total**
-
-
-
**-**
-
**-**
**-**
**-**
-
-
**-**| |---|---|---|---| The Financial statements were approved by order of the board of trustees on Mohsen Qureshi (Aug 22, 2025, 1:41pm) …...................................................................... Mohsen Qureshi Chair Date: 14/08/2025 Shafqut Ali (Aug 22, 2025, 1:42pm) …...................................................................... Shafqat Ali Trustee Date: 14/08/2025 Masjid Umar Cardiff Charity Number 1204534 7 ## The notes form part of these financial statements **Masjid Umar Cardiff Statement of Financial Activities - Notes** ## **1. ACCOUNTING POLICIES** ## **Accounting convention** The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. ## **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. ## **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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **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 Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Hire purchase and leasing commitments** Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the Year of the lease. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the Year Ended 31 December 2024 nor for the year ended 31 December 2023. ## **Trustees' expenses** There were no Trustees' expenses paid for the Year Ended 31 December 2024 nor for the year ended 31 December 2023. Masjid Umar Cardiff Charity Number 1204534 8 ## The notes form part of these financial statements **Masjid Umar Cardiff** ## **Statement of Financial Activities - Notes** ## **3. TANGIBLE FIXED ASSETS** |**Cost**
At 1st Jan 2024
Additions
**At 31st Dec 2024**
**Depreciation**
At 1st Jan 2024
Charge for the year
**At 31st Dec 2024**
**Net Book Value**
At 31st Dec 2024
**At 1st Jan 2024**|**Freehold**
**property**
-
850,000
-
**850,000**
-
-
**-**
850,000
**850,000**|**Fixture &**
**fittings**
**£**
-
20,000
-
**20,000**
-
4,000
**4,000**
16,000
**16,000**|**Totals**
**£**
-
870,000
-
**870,000**
-
4,000
**4,000**
866,000
**866,000**| |---|---|---|---| ## **4. MOVEMENT IN FUNDS** |**Unrestricted funds**
Unrestricted funds
**Restricted funds**
Restricted funds|**At 1.01.24**
**£**
-
**-**|**Net movement**
**in funds**
**£**
-
**-**|**At 31.12.24**
**£**
900,228
-
**900,228**| |---|---|---|---| Masjid Umar Cardiff Charity Number 1204534 9 ## **Masjid Umar Cardiff Detailed Statement of Financial Activities** |**Voluntary Income**
Donations and collections
Friday collections
Maktab fees
Rent
Radio sales
Charity collections
**Total Incoming Resources**
**RESOURCES EXPENDED**
**Charitable activities**
Telephone
Wages
Employers pension
Repairs and Maintenance
Light and Heat
Insurance
Rates and water
Catering
Computer costs
Cleaning
Charity donations
Depreciation of plant & machinery
**Finance**
Bank charges
Merchant charges
**Total Resources Expended**
**Net income / (expenditure)**|**31.12.24**
**£**
**Unrestricted**
**funds**
22,037
48,446
31,070
9,757
1,460
-
**112,770**
350
56,217
596
9,359
5,726
1,743
1,338
1,561
1,371
101
-
-
**78,362**
-
180
**78,542**
**34,228**|**31.12.24**
**£**
**Restricted**
**funds**
-
-
-
-
-
490
**490**
-
-
-
-
-
-
490
-
**490**
-
**490**
**-**|**31.12.23**
**£**
**Total**
**Funds**
-
-
-
-
-
-
**-**
-
-
-
-
-
-
-
-
**-**
-
**-**
**-**| |---|---|---|---| ## **--- END ---** The page does not form part of the statutory financial statements Masjid Umar Cardiff Charity Number 1204534 10 ## **Issuer** M Raza & Co **Document generated** Wed, 13th Aug 2025 16:37:30 BST **Document fingerprint** ac7ea272a436fdcd2391401ef94f54bb ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Fri, 22nd Aug 2025 13:42:48 BST Fri, 22nd Aug 2025 13:41:27 BST Wed, 13th Aug 2025 16:44:24 BST Shafqut Ali - Signer (1c909fe1762fdd7087db0dc0bb1deb75) Mohsen Qureshi - Signer (6fa03da885e5409036942f106817aafc) Faraz Raza - Signer (655f7f18622182e779015ad1a4dacf69) ## **Audit history log** ## **Date** ## **Action** Wed, 13th Aug 2025 16:37:30 BST Wed, 13th Aug 2025 16:37:30 BST Wed, 13th Aug 2025 16:39:17 BST Wed, 13th Aug 2025 16:39:18 BST Wed, 13th Aug 2025 16:39:18 BST Wed, 13th Aug 2025 16:39:19 BST Wed, 13th Aug 2025 16:39:19 BST Wed, 13th Aug 2025 16:39:19 BST Wed, 13th Aug 2025 16:44:08 BST Wed, 13th Aug 2025 16:44:12 BST Wed, 13th Aug 2025 16:44:24 BST Wed, 13th Aug 2025 16:45:26 BST Thu, 14th Aug 2025 16:38:03 BST Thu, 14th Aug 2025 16:38:03 BST Fri, 15th Aug 2025 16:39:03 BST Fri, 15th Aug 2025 16:39:03 BST Sat, 16th Aug 2025 15:09:20 BST Sat, 16th Aug 2025 15:09:20 BST Sat, 16th Aug 2025 16:40:04 BST Sat, 16th Aug 2025 16:40:04 BST Envelope generated by M Raza & Co (109.152.150.135) Document generated with fingerprint ac7ea272a436fdcd2391401ef94f54bb (109.152.150.135) Sent the envelope to Shafqut Ali for signing (109.152.150.135) Sent the envelope to Mohsen Qureshi for signing (109.152.150.135) Sent the envelope to Faraz Raza for signing (109.152.150.135) Document emailed to party email Document emailed to party email Document emailed to party email Faraz Raza opened the document email. (104.28.30.149) Faraz Raza viewed the envelope (104.28.30.138) Faraz Raza signed the envelope (104.28.30.138) Faraz Raza opened the document email. (109.152.150.135) Document emailed to party email Document emailed to party email Document emailed to party email Document emailed to party email Mohsen Qureshi opened the document email. (66.249.93.101) Shafqut Ali opened the document email. (66.249.93.102) Document emailed to party email Document emailed to party email Sun, 17th Aug 2025 16:41:04 BST Sun, 17th Aug 2025 16:41:04 BST Sun, 17th Aug 2025 19:18:01 BST Sun, 17th Aug 2025 19:18:01 BST Sun, 17th Aug 2025 23:37:21 BST Sun, 17th Aug 2025 23:37:21 BST Mon, 18th Aug 2025 16:42:18 BST Mon, 18th Aug 2025 16:42:19 BST Tue, 19th Aug 2025 16:43:05 BST Tue, 19th Aug 2025 16:43:05 BST Tue, 19th Aug 2025 22:38:39 BST Tue, 19th Aug 2025 22:38:58 BST Tue, 19th Aug 2025 22:38:58 BST Wed, 20th Aug 2025 16:54:13 BST Wed, 20th Aug 2025 16:54:13 BST Thu, 21st Aug 2025 17:01:36 BST Thu, 21st Aug 2025 17:01:36 BST Fri, 22nd Aug 2025 13:40:09 BST Fri, 22nd Aug 2025 13:40:09 BST Fri, 22nd Aug 2025 13:40:54 BST Fri, 22nd Aug 2025 13:41:27 BST Fri, 22nd Aug 2025 13:41:48 BST Fri, 22nd Aug 2025 13:42:48 BST Fri, 22nd Aug 2025 13:42:49 BST Document emailed to party email Document emailed to party email Shafqut Ali opened the document email. (66.249.93.102) Mohsen Qureshi opened the document email. (66.249.93.102) Shafqut Ali opened the document email. (66.249.93.102) Mohsen Qureshi opened the document email. (66.249.93.101) Document emailed to party email Document emailed to party email Document emailed to party email Document emailed to party email Shafqut Ali opened the document email. (66.249.93.96) Shafqut Ali opened the document email. (66.249.93.98) Mohsen Qureshi opened the document email. (66.249.93.102) Document emailed to party email Document emailed to party email Document emailed to party email Document emailed to party email Mohsen Qureshi opened the document email. (74.125.208.130) Shafqut Ali opened the document email. (74.125.208.128) Mohsen Qureshi viewed the envelope (148.252.144.137) Mohsen Qureshi signed the envelope (148.252.144.137) Shafqut Ali viewed the envelope (148.252.144.137) Shafqut Ali signed the envelope (148.252.144.137) This envelope has been signed by all parties (148.252.144.137)