CHARITY REGISTRATION NUMBER: 264824 HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Financial Statements 30 April 2024 SALEEMI ASSOCIATES Chartered accountants & statutory auditor 792 Wickham Road Croy(lon CRO 8EA
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Flnanclal Statements Year ended 30 April 2024 Page Trustee's annual report Independent audrtorfs report to the members Ststement of finanaal activities Statement of finanaal position Statement of cash flows 10 Notes to the financial sLqtements 11
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Trustee's Annual Report Year onded 30 April 2024 The trustee prèsents his report and the financial 5tatoments of the i*tarity for the year endgd Xl ApJil 2024. R•f•r•n¢e and admlnlBtrntlvt deta518 R•gisl•r•d Charlty n•m• HOUNSLOW JAMIA MASJID AND ISL4MIC CENTRE Charfty regl¥lrntlon Thumbor 264824 Princlpal offlc• 367 Wellington Road s1h Hounslow Middlesex TW4 SHU Th• tru¥t•o RGAII M fy'alb S Rehm8n Z Awan M Rashad N Akhtar J Akhler A MajSd SAII W Hussain T Mosood Chalm18n Chaknian General Secretary Joint Sgcrelary Tre8surer Jolnt Treawrer Audttor Saleemi Associ81es Chartered accountan18 & statLrtory audilor 792 W1h¥M Road (n CRO 8EA
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Trustee's Annual Report(¢tyThrt7 Year ended 30 April 2024 Structure. go¥omanc• and managemènt The trust is an unirwrporated trusl and is a wstered tharity. number 264824. The Irustees will be elecled by the members of the masjhl and serve for five y8ars after whKh period they may put Ih8ms8lves foard for releCtion. The constitution provides for a minimum of 6 trustees. to 8 maximum of 11 trustees. Al the trustees. monthly mgetlTrJ. tho Irusloes agree the strategy and areas of a¢tivity for the Tnjst. Including o)nsideration of donalM)n maklwj. reserves 8nd risk managgment policies and p8rfomanc8. Obj•¢tlv•i and actlvltl•s The fundamental bdief of the Trust is LA ILAHA ILLALLAAH MUHAMMADUR RASULALLAH that there 1$ 110 s¥)d on8 God, ALLAH and Muhammed Ip8ace be upon him) Is His Prophet. Thè Trust's main obj8ctsve is lo advance IaM and in particular the Sunni Muslim falth. The trust wrthin ils core objtctives provides a number of seNces for the communrty including educouonal, recreatlonal. funer81, mathage and a particular I0S on adivitigs for the youth arKI our sislerfs. hl•v•m•nt and p•rforni•n¢• 2024 ha8 seen us dolfvgr even more than b8tre. A now YrJJth only Friday prayer was Introduced for the secondary s¢hts)I neighknurlng Mosque. This was In collaboration wkh the school to ensure prompt tUrn to lesson limes - a prObM th81 hès bfjen happanlng for many years. Inlernatlonal guest wnllnuad lo arrive d81iver beneficial programmès for public, and seminars and Workshops contlnued at pace. A ser5 of youth locused even15 were oTgani80d allowing t)ys and gids from all over the country lo er89$ and budd bonds Wo once agaln successfvlly delNered our daity Iftar sgrvlce offerfng where we once again serygd 1000 P8ople daily wlth free food - a return to in housg soating. We look to hold our annual Eid Mela extrovanagza and chatY football Iwnament In socond half 012024. Our educallonal classes have grown with lèssons bolng held M st18 and Mllne. The ladies reading dub excluslvely for sterS has grown and this has In lum Igd lo anolher Class for knblc reading. Hugely successfvl klckboxing sessions have been continuing weèkly for boy3 ag&d 12 and above glvlng them the opportunrty lo enjoy an evgnlng of Mness In a sgfe environment. Th8 Mo8qu8'$ sodal med18 presence Is one of the most 8clivg of Mosquos In the UK - the TikTok vidoos contlnuo to provSde knowledp and owareness lo all with messagas sanl in EThJllsh. Ar8bic and Urdu Fln•ncl•l r•vl•w The charfly ahhough has Seen an Inuease kn income. tsre has b o o)rrnspondlw Increase In expfjnditwe malnly attrtbutat48 lo Suffah SL*wl $8kryries. We have sought lo 98in regular donalSons wlth online standing orders through our wgbsilè and have Intrc¥Juced a naw park and Ily service Iwhere passengers travelling to rforn1 the pilgrimage are able to park their vghicle in the Mosque's car par for a nominal lee) which helps bring in up to £2k a year Our annual Eid lesfjval held on Ste gengrntè5 SO ngeded revenue in tho summer and school f9e8 have been rald in line wrth in11an and lea¢her wago increases. With innovatsve plans being worked on for the nexl year we hope to eslobli5h addilj.onal str8ams of income on a regular basls 8nd VAII report a¢ctYdingty
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Trust•o's Annual Report (CM Year •nd•d 30 April 2024 Reser policy The trustees ain lo maintsin free reserves in unrestricted funds at a ve1 %thich equales lo approximalely Iwo months of unrestricted tharltable expenditure. Rlsk and uncertalnlles Chafity hes developed an approath to risk management that allows it Spond lo risks and adapt how It operates. At the time of this report, the gxtenl of uncertainty in our operating environmgnl has never been greater. A number of uncertsinlies are inherent lo the Charfty and present both rlsks lo bg managed and opportunities to Imwove b)th what we do and h¢N wo delivor our sorvice. Tw•t••' rnsponslbllttleB ¥t•tsm•Trt The Iruslee Is responsIb for preparing the trustee's report and the financ4al stslements in accordancg with applicable law and United Kingdom ACuntIng Standards {United Kingdom Generally Accepted Accountlng Practice). The law appli¢abltr lo ¢harilies in England and Wa5 requires the Charlty truslees to preparè fin8nci8l stalemenls for each year which give a true 8nd folr vlew of th8 5tste of affairs ol the tharfly and of thè incomlng resources and application ol reSreeS. of Ihe charfty for that perh1. In propadng Ihese finanryal Statem1 Ihe tru8tg9 Is r8qulr0d lo.. 8d8d SLsltabl8 o¢CntIng polkkns and then apply them conslslenily, obseNe the mglhods and prfjnciples In tho appli& Charlues SORP.. makg ludg1rts and a¢¢ounting eslimates that •rg rea80n8ble and wdent., stale whether appllcable UK Accounting S18ndards have bgen folknwed. SUbCt lo any malèrtal departures disdosgd and explained In the financtal stalemenls: prepare the flnandal statgThnls on the Ing coneem ba&8 unles8 5t 1$ Inopproprlate lo presume that the charlty wijl conlbnue in buslness. The truslee is rasponsible for keen9 adequ81e accounting red$ th81 are sufficlènt to show and explaln th8 charity's tr8nsacti¢)ns and disclosg wth reasonable accuracy al any tlme the fln8nclal posillon of the charty and enable him to ensure that the finanrAal stslem8nts c9)mY with the Charillas Act 2011, tho applicable Charitles (Accounts and Reports) ReguL4lB)ns, and the provisions of the TTUSI Deed. He is al resp&blo for safegu8rdiThJ the assets of Ihe charlty and hence for tsking reasonab stops fr>r the prevenllon detection of fraud and other irregularrties. The trustee's annual rewt W8s approved on 25 February 2025 and ned on beh8N of tho board of trlte8$ by.. Mr S Rehmon Twstee
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Independent Audltor's Rèport to the Members of HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Y•ar •nded 30 Aprll 2024 Oplnlon We have audited the finan¢Yal sLitgments of HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE (the 'charitWI for the ye8r endod 30 April 2024 whlch comprise the st81emenl of financial actlvllies statement of financial po&tion. statement of cash flows and the related notes. including a summary of srgnifthnt a¢¢ounting wlirAes. The financial reporting framework that has been applied in their prfjparation is applicable law antj Uniled KlTh3dom Accounting Standards. including FRS 102 Tho Flnanclal Reporting Standard apICable in the UK and Republic of Ireland (Unrted Kingdom Gener811y Accepted Accounting PTaCtke). In our oplnlon the finandol statements.. give a Irue and falr of the stsle ol the chartys affairn as at 30 Aprfl 2024 and of rt8 bncomlng re8our¢es and awlcation of rèsour& Indudlng Its incfjme and expenditure, for tho year then onded., havg been propwty wepared In actsNdance with United n90M Genorally Ac¢eptsd Accounllng Practice.. have been prepared in acccrfdan¢e wtth the rewirenwls ofthe Cha110$ Acl 2011. 8•1• for oplnlon WO conducted our audlt tn a¢[ance wlth Inlemètional Standards on Audrtlng IUKI IISAS {UK}l and applicab law. Our iesponsibilibes under those standards are further desc¥lbgd In Ihg audltor's responslbllllk$ lor the audit ol the fincIal stslgments $8dion of our report. We are indepgndenl of the charity in accordance wrth the ethic81 requirements that aro rolevarsl lo our audit of th8 financial stalemenls in the UK, indudlry th8 FRC'S Ethical Standard. and wo have fulfilled OLtr other 8thlcal fesponslbilrties in ac¢ordanco wilh Ihg$9 fequlremenls. We beIve that tha audit evKlenco we have obtslned Is suffidenl and appropriate lo provide a basls for our oplnion. Conclu8lon• r•l•tlno to 9olng con¢•rn In 8udrtlng the flnanc481 olemenls. we have Lxnduded that the trust89'S U80 of the golng concem basi8 of aco)untkng In thè prepartit ofthè 1kn8ncial slatemènts Is aPPWale. Based on the work we have perfonned. we have idgnufied any material uncorta1nt3 relatlng lo events Of cor)dillons th81. Indivldually or ltively. may cast gnM¢an1 doubl on the charity's ability lo continue as a golng concem for a period of al ast Iwdve monlhs from when the ftn?noal stalemenls are authcKlsed for issue. Chjr r&sponslbililies and the responsbllitles of the trustee vilh re8ped lo goin9 concem are dèscrlbed In the relevant sections of this report.
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Independent Auditor's Report to the Members of HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE (Go Year ondad 30 Aprll 2024 Oth•r Inforn)atlon The other infomwllon cLJmwses Snfcrfmalion Induded In thè annual repjrt, other than the financlal st8lemenls 8fKI OLtr auditor's rèrth theieon. The trustee is respon&ble for the other information. Our opinion on thè financial statements does not cov8f the other infom)alion and. gxcepl to the èxtent olhorwisa oxpliutly slated in our report. we do not express any form of assurance conclusion thereon. In connectlon Mth our èudlt of thè financi81 statements. our responslblllty is lo re1 th8 other Inforrnation 8fKI. in dolng so. c¢)nsider whether Ihe other irrfomiation is materially in¢)515t8nI wllh the rinancial slalements or our kncthl&dge oblained in the aLKlit ( othe1$8 appears to be materially mlsslaled. If we identfy such materr81 irKonsislenclos or apparent materi81 misslatements, WO ar required lo dglemine whether there is a m81erial misslalemanl in the financ4al sialement$ or matef181 misstatement of ihe other Infomiation. If, based on the work we hav8 porformed, we condude that there is a motefial misstatemenl of this olher Information, we are required lo report that f8Ct. We have nothing lo report In th18 regard. M•tt•rn on whlch w• •r• r•qulr•d to r•port by •xc•ptTh In the light ol the knowledgg and understanding of the thar6ty and rts anvlronmenl obtslned In the course of the audrt. we have rnl klenllhgd m81wial mls8tal8ments in thg trustoe's r8port. We have nothing lo reFrt In respect of lh& folkthving mattars In rtlauon lo whkh the Charltles Act 2011 requires us lo report lo you If. in our oplnion.. the Infomwtion glven kn Iho lrnstse's report Is InconTJslont In any malerfal re8pec¢ wlth the financial slalements., ad8quale accounllng reo)rds have no¢ been kepL' or the fingn¢Sal Statemonts are not In weerr1 with Ihe accounung re¢2xds and r8tums,' or wè have not rec8fved all tho ln10mtiOn and explgnati¢Jns w• requlra for our audlt. R•8pon•lbllltl•ffj of th• tru•t•• As explained more fully in the trustee's rt5pongbilities stalomenl. the Iruslee 1$ responslble for the prepar81ion of the financial staltmenls and for belro satrd that they give a Irue and fall vlew, and for such Internal control as the Irusiee determings is neces$8ry lo enable the preparation ol finandal stalomgnts that arg free Irom maleriaS misst8tem8nl. whether due to fraud or erTor. In preparfng thè flnanci81 statements. the trustee Is responsib for assgssing the charitys abilrty to conlinue as a going concem, dixlosing, as appliGgbb. matters roL91ed to golNJ concem and uslng the going concern basis of accounting unless tho trustee either intends to Irquidale tho charrty or to c88se operallons. or has no realistic allemauve bul lo do 80.
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Independent Auditor's Report to the Members of HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE {¢ Year ended 30 Aprll 2024 Audltorfs r•sponsibllltles for th• •udh of th• Ilnarbcl•l •tatem•nts Our objectives aro to obtaln reasonable 8s>Jran¢e about %thetheT the financial statements as a whole are free from material misslatement. wther due to fraud or error, and to issue an audrtor's report Ihal Includes our oF4nion. Reasonable assurnnce is a high ltrvel of assurance. bul is not a guarant89 that an audit ¢onducled in acrdance with ISAS (UK) will aVaYs delect a mal&rlal misslalement when il exists. Misstatements can aris8 from fraud ty effor and are nsidered material if, indlvldually or in the aggregate. they could reasonably be expg¢t&J lo inflijenco the economic decisions of users tskgn on tho ba818 of these finan¢Yal statements. Irrggularities. including fraud. are instsnces of nOn-comlanCe laws aNJ regulations. We deslgn procedures in 1Sne wtth our responsibilrtiès, oudined above. lo deleci ma18Tl misstatèments In respect of irr8gularrti8s. including fraud. The extent lo whKh our procedures are capable of detecting Irrggul8rltles, including fraud Is detalled bol¢y'. Ext•nt to whlch lh• •udft was nld•1 c•p•bl• of d•¢untr knr•gul•rltl••. lncludlng fr•ud Irregularilles, includlng fraud. are instanLXS of non<Orrolkgrfj wlth laws and regulatn8. We Identified and gssessed Ihe risks of materiol misstalgmenl of the finandal staltmenls from irregularrtles. whether ¢Jue lo fraud or eor. and dis¢ussed these behveen our audit leam mgmb8rs. Wg then destgngd and perfomed aSit procedures fosponsiv8 to those risks, indudlng obtainltw audll evldence suffi9n1 and Jppropriato lo prode a basi5 for our oplnw. We obtalned an understanding of thg leg81 and regulatory frameworks wllhin whlch th8 charity Opgrales, focuslng on those laws and regulations that hove 8 direcl effect on Ihe determlnalion of malerl81 amounls and dlsclosure$ In the fin8nci81 SLmentS. The laws and regulations we considergd In this context were the Ch8rltle$ Act 2011 wrth Charmes SORP IFRS 1021, UK tax 18gisl8lion. penon6 leg10110 . Anll Monty Laundèring rggvlation. Ggneral 08t8 Protection Regulatson IGDPRI. Anli-fiaud. bribery ond ¢OTfUPtKin legisjalion, Taxatlon leglsf8lk)n and Employment legislation and health and safely regulation We 8ssessg(1 the required compll8nco with the8e laws and regulations a part of our #udil procedurns on the rel¥led financlal statemonl rtems. In addition, we consldered provlsth8 of other laws aThJ regulauons that do not have 8 dlrect effect on the financial stalem8nls bui compliancè wlih which might be (undomental to Ihe charity lo operate or lo avoid ¥ material pen8Ay. We evaluated lh8 Iruslees. and managgmenls, incentives and opportunilles for fraudulent manipulation of the financial slalomenls linduding the rtsk of override of (xntrolsl and dglermined Ihal the principle risk weo relatod lo manual ioumal gnlries to manipulat financi81 performance, managemonl ts8S through judgemants atKI 85sumptions 1$ slgnlficanl counting esb'mal•$, in parti81 in relalton to use of rerlcled funds. and gnIfnI one off or unusual Iransaclions. Auditing standards lim6t the requlred audtt procedures lo Identify non-compllance wlh these laws ond regulations lo enquiry of Ihe -1 rustèes aThJ other management and inspeclion OT regu1810ry an(J legal corr¥sporKlence, if any. We idenmed the gre81est risk of matarlal impact the fin8ncial slatèments from Irregular88, Includlng fraud, to be within the liming of reCognitn of grant. voluntary irKoTh ar school fee, renitIon of grant expenditure and tho overrKle of controls by management. Our audll proUreS lo rewnd to tsse risks IndUd oTh]Uiri88 of management. Includlry senior management and intemal 8ccountant about their (rn thtificalion and assessment of the risks of lThegularilios. sample testing on the posling of journals. reviemng a¢xounling estim*es for biases, revigwlng regulatory correSFOnder with the Charity Commission, detailed review5 of a sample of
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Independent Auditor's Roport to the Members of HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE (¢orth Year ended 30 April 2024 lunding agreements for income and grant expendllure readlng Thunutes of m8oting5 of th086 charged wlth governance. Owing to the Inherent limitstions of an audlt, Ihere Is an unavc4dab19 Tlsk that we may not have detected some materi81 misstslements in the financsal stalements. even though we havo prop8rly planned and performgd our audit in accordance with audiling standards. For examp, the fvrther remov8d non-compliance with laws and regulations lirregularitlesl is from the events arKI transactions reftecled In the fin8ncAal statements. th8 less likely the inherently Ilmitfj(I procedures requirod by audlting stand8I0s would identify it. In add0. as th any audit, there remained a highgr risk of non4gleL#ion of Irregulariltes, as these may involve collusion. forry. intentional offtissions, mlsr8presen¢allons. or the override ol inlemal controls. We 8re not responsib for preventing non¢ompllance and cannot be exped to det8cI rn•COmplI8nce with all laws and regulallons. A fvrther d8s¢rlptlon of our responslbilities for the audit of lh8 finandal s181em6nts & located on the Fin8ncial Reporting Council's websltè 81.. www.frc.or9.uklaud6toTrr8$pb1Ilfjs. Th18 dgscdplion fornis part of our auditorfs repNt U•• of our r•port Thls report is made 501dy lo t chorW$ mombers. as a t*)dy, In acrdanCe secllon 144 of the Charities Act 2011 8nd regulations made undor sectknn 154 of that Acl. Our audit work has been ndertaken 80 that we mohl st81e lo the tharitV$ members those matters we are r8qulr8d to stale lo them In an auditorfs report and for no other purpose. To the tullesl extent pemiltted by law. we do not accept or assume responSiritY lo anyDne other than Ihe charity and the ¢h¥rtys M&mrS as a t4)dy, lor our audit work, for thls report. or for Ihe opinb)ns we have fomied. S8leemi Associates Chartered accounlaftls & statutory aud6tor 792 Wickham Road Croydon CRO 8EA Dale.. 26 February 2025
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Statement of Financial Actlvllios Year ended 30 Aprll 2024 2024 Unrestricted Restrk#ed Endowment lunds funds fuTrts Total funds Total funds 2023 N(• Incom• and •ndowm•nts Donallons and legacies Charilable activities th8[ trading a¢tiv61i08 Other income 8Cpa.506 157.333 208,631 544.122 192.263 1.007 766.898 812,753 192.263 1,190 713,842 714,916 100,467 1.608 183 Totsl Incom• 1.071,467 701.638 1.773.104 1.590,833 EXp•nd1I• ExpenditLsr¥ on raising lurKI& Costs of r8lsing donations and legacies Costs ol other Ir8ding a¢tNtts Expenditure on Charitab activitios Total •xp•ndltur• 117.588 117.588 71,685 183,592 183.592 140,580 10.11 711.319 739.290 856.878 1.4,608 1,751.788 1,212.070 894,911 1.424,335 N•t Incom• 176.556 1155.240) 21.316 188,498 Transfèrs bofy¥een furKI8 1179.1341 88.231 ).903 N•t mov•m•nt In fund• (2.578> (67,(M)9) 21,316 186.498 R•¢onclllatlon of funds Total lunds brought fornf8rd Total fund c•rrl•d lorward 168.534 165.956 89.323 5.326,965 5.417,868 5.584.822 5,418,324 5.584.821 22,314 5.606,138 The statoment of flnanc4al adivities includ8s all gains and b88es rOnIsed in the year. All income 8nd expgndtture dgrive from cfy)linuing actrvitw. n(kns on pag•s 11 to 22 lorni part of th•se flnan¢i•l sl•tem•nts.
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Statement of Flnancial Position 30 April 2024 2024 2023 Flxed ass•t$ Tangible fixed assets 17 5.459.444 5.382.401 Current as••t¥ Debtors Cash al b8nk and In hand 249.991 213,445 289,423 281,267 463,436 570.6 Cr•dtton5: amounts f•lllng du• wlthln on• y•ar N•t ¢urrnnt a880ts 19 306.742 156.694 358,269 212.421 Total as$•ts l••• curr•nt Ilablllll•s 5.616,138 5.594.822 Cr•dltor¥: amounts falllng du• aft•r mor• th•n on• y•av N•t us•t• 10.Crf)O 10,000 5.606.138 5,584.822 Fund8 of th• charlty Endowmenl fund$ Restrlct¢d funds Unrestrlctfjd fMds 5.417,868 22,314 165,956 5,326.965 89,322 168,534 5,584,821 Total chartty lund8 s,6,138 These fmawal stalemonts were apwoved by the board of trustees and authorlsed for Issue on 25 February 2025. and are gned on beham of the board by. Shafrq Rehman Gènor81 Sècretsry RGAII Chairman Tho n(es on 11 to 22 fomi pwt of U• fin•ncl•l
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE ststement of Cash Flows Year endèd 30 April 2024 2024 2023 Cash flows from op•rating activltlos Nel in¢ome 21.316 166,498 Adjuslmnts tr. Depreciation of langlble fixed assets Interest Payab and similar chafg8s Accrued Ilncomeyexpenses Ch8ng6$1n." Trade and other debtors Trade and other creditors 13.860 12.053 12,400) 18.478 7.612 39,432 149.1271 35.134 1146,640} 51.618 Cash generated from operallDn8 Intefèsl pald Ntl cash from oper8ting acllvitlès 98,166 112,0531 23.081 17.6121 .554 Cash flows from Invostlng actlvlll•• Purchase of tangiNe 8ssg1s Nel cash used In investing aCtNMh?s (.903) 190.9031 191,192) 191.192) N•t d•cr•i*• In u•h and c••h •quI1•t$ Cash •nd ctsh •qulv•l•n¢• •t b•glnnlng of y• ¢••h and cash •qulval•nts al •nd ot y••r (07.822) 281.267 1638) 281,5 281,267 213,44S T not90 on pog•s 11 to 22 lorni thew flnarKl•l st•t8m•ni& .10-
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Notes to the Financial Statemerrts Year ended 30 April 2024 G•n¢ral Inforniatlorb The thartty 1$ 8 publlc benefft entity and a registered charity in England and Wales and is unincorporated. Th8 address of principal offits is 367 Wellington Road South, Houndow. Middlesex. TW4 SHU. Stat•m•Trt of compll•n¢• These financial statements h8vè been prepared th compliance with FRS 102. The Flnanclal Rewrting Standard applicable In Ihe UK and the Republic of 11gland'. the Slalem8nl ol R9commended Prath'cg 8pplicable to chariiies preparing their accounts In accordance wilh the Financial Reporting Standard applicable in the UK ar Republ of Ireland IFRS 1021 ICharltle8 SORP IFRS 10ry118nd the Char6ties Act 2011. Aceountlng polkl B•s1¥ of pr•parallon The flnandal Statements have been Pfepared on the hislorical ¢osl bass, as modified by the revalualion of certaln finanual assets and llabilrties ond Investment pioperties moasured al falr value through Income or expendllure. Th6 finanual statements gre prepared kn sterfiiy. v4th1th18 the fvrKtk)nal currency of tha entlty. Golng can¢•rn Ther6 are no maler6al ur*6rtaknlttis abcArt Ihe ch8rtty'8 ablllty to conllnue. Fund •¢countlng Unrestrictèd fvnd$ are 8v8Slablg for use al the dlweth)n of tru818es lo fUrtr ony of the chartys purposes. Designated fvnds are unreslrlcted funds earmarked by Ihe trustee lor wli¢ular fLrture project or commitment. Restricted funds are subjected lo reStrlI0n$ on ihelr expenilrture dedargd by Ihe doncy or Ihfough the terms of an appeal. and fall inlo one of two sul>dasse8.' w9cted Irthme funds or endowmerf fund& 11
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Notos to the Flnancial Statomonts (ctyth Yèar endod 30 Awil 2024 countlng poli¢ies f¢orfrw Incomlng r•sourc All Incoming resources are induded in the statement ol financial ¥tiviti8s when entyllemenl has passed lo the charity: rt is probable that the economi¢ benèfrts associaled wrth the transaction will flow lo the charity and the amount can be reliably measured. The followlng specthc polic8 are applied to parllcular cale9ories of tnccrfne.. Income from donatbns or grants Is rgcwised when thère is evidonce of enlTtlemenl to the gift. recelpl is probab and its amount can be mèasured reliably. legacy Income is recwised whgn reIplI8 probable onlluement is established. incoff from donated gTr)ds Is measured al the falr value of the goods unless this Is impractl¢al lo measure rella1y. in lch se the valuo is derived from th8 cost to Ihg donor or the estimaigd rosa value. ()onaled f8cililies and servics 8re recognised In the 8CCOUnts when received If the value can be reliably measurod. No amounts ore kncludod for tho contrlbuljon ol general volunteers. Income from contracts for the SUP of seTrkes 18 fwisod wlih the dèllvgry of the contracted seNice. Thls Is dasslfied as unresthctod hjnds unfess there 58 a contractual requiftmenl for rt lo be spgnt on a particular purpose and returned if unspent, in whlch Gaso h may b• regarded as rostiictèd. R••our¢•• •xp•nd•d Expenditure Is recc4Jnlsed on an b081s as 8 liabllity Is Incurrod. Expenditure Indudgs ariy VAT which cannot be fijtty re¢Ovfjr. and 18 clasth uThJ8r hèadlngs of the slalemenl of financl81 aclivllies lo which11 re181es.' expendllure on ralsltvJ tund$ Incl$ Ihe ¢0 of all fiJndrnIn9 actlvllies. avenls, rrtVtw¢harilablg trading actities. and sale of donaled gcYJs. eXP8nditure ¢)n ch81itabla a(*lvitios Incjudes 811 costs in0J¥d ty a ¢harlty undertaklng activitles that further rts charilable aims for thè bernfil of ils nefiCian85. induding those support costs and costs Teloling to tho govemance of the charity apportK>ned to tharliable adivttles. olher eXnditur• Indudes all ewnditure that 1$ nefv related lo ralsing fund8 for the chafrty nor part of its expend6ture cffi Charitso acUvitte$. All costs are allocated lo expenditu categories refleding th& use ol the resourc8. Direci sts gttributablo to 8 ngle activity are alloc8led directty to that actfvity. Shartd L)Jsls are apporti¢)ned between the activlljes they conlrfbuto lo on a reaab, justtfioble and consistent basrs. Operatlng Lease payments 8re recognlsed os an expense over the lease term on a stralght-line basls. The agggate benefrt ol lease incenllves 18 recogni5ed as a rgdudlon to expense over the lease terni, on 8 straighl-line ba5. -12-
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Notès lo the Financial Statemonts Year ended 30 April 2024 Accounting (tth T•nglblg as8•ts Tangible assets are Inrtially rec<Kded al cosl. and wbsequently ststed at cosi less any accumulated dopClabon and impairment losses. Any tangibk assets carried al revaluad amounts are recorded al the tair value 81 dale of revaluab'on less any subsequent accumu181ed depreuation and subsequent aCmUlated impaimnt Iosso& An increase in the carrying amount of 8n asset as a resull of a revaluation. Is TgnI$èd in othèr renise(j gains and losws, unl8ss it reverses a charge for impairment Ihat has previously been recognised 8s expenditure vAlhin lh& staleThnl of financial activit$. A dg¢rease in the Carng amcmjnt ol an asset as a rgsurt of revaluation. Ss recognisod in other recognised gains and losses, except lo which it offs&l$ any previous revaluation g8in, in which ¢asè the loss Is shown wrthin other recognised gains and kisses on the statement of financial activili8s. D•pr•clitlon Deprgcialion is calojlated so 8$ lo vntte off th8 Cost or valuabon ol an 888et. le88 Its resldual v8lug. over tho useful ow)omic Ilfe of that 88set as follows.. Plènl aThY machlnery Motor v8hldes 25% redwng bat8nco 25% roduclng baLqnce Impalrm•rf of flx•d a•¥•t• A revleV for Indicators ol iMpalmnI Is carried out 8188¢h r8portlng dale. wllh the recoverable amount being estimatod wher8 such IndalorS exlst. Where the carying value ex¢&&d$ the recoverable amount, the 8ssel is Imwred accordlngfy. Prior Impaimients aro 8180 r8vithved for ptswble r•veTs81 at each reporting date. For Ihg purposes of Imp8lment lesllng. when li 1$ Tr)1 poss18 lo gstlm818 the VerblO amount of an Indlvidual asset. an estimate N% made ol ihe recoverab amount of tho c8sh-generaUng unrt lo whl¢h th6 asset belongs. Th8 ca$han8r8ting unlt Is the 8mallgsI idenlSf18ble groijp of asset5 thal indudes the asset arKI nerate$ cash inflows that largely independent of Ihe cash Inflows from other assels or wps of 88sets. For lThwiment t¥stlng of goothlll. 900th4vIII 8cquir8d In a bu&ness combination is, from the acquisition dale. allted to each of the cash-gtn8ratmg untts that are expected to benefli from the syn8rgie$ of the comblnatoon. brresp8ctNe of ¥ther other ossets or l18billt$ of the ¢h8rfly ore assigned to those units. Flmnclal In8trum•nt• A financial asset or a fin8nclal ljablllty Is r•cognlsfjd only when the ¢harfty becomes a p8rty lo Ihg contr8Ctual provrsiM5 of the instrument. 8a&c financi81 inslnrments aro initlany recognlsed at the arrhjunl rècefvable or payable in¢luding ony relatfjd transaction costs. Current assets and cufrenl li8bilitb9s are subsequentty m&asured al cash or olher consideratn expected to be pard or r8wved and not dixounted. -13.
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Notes to tho Financial Statements Year ended 30 Aprll 2024 Accountlng polkles Flnanclal Instrum•nts i¢ontrm Debt instruments arè subsgquenlly meagjred at arrK#1isad co. Where investments in shares are publidy traded or their fair value can othernise be measured reliably. the inVestmt is subsequentty measured 81 falr valLte with changes in fair value recognised in income and eynditure. All oth8r suth investments are gjbsequgntly me85urgd at cost Lss impairment. Othèr finandal instruments. Includlng d8rivalivgs. are Initsally recognised at falr valLse, unless payment for 8n asset 1$ deferred beyond n¢ymal bu81rS ierms or tlnanc•d al a rala of inierest that is not a market rate. in which case Ihe asset is measured al the present value of thg future payments discounted at a Ma¢1 rate of interest ts a simitar debt instrumgnl. Oiher fln8ncl81 instrumenls are subsequentty me8sured al fail value. with 8ny ch8ng8s reco9nlsed in the statement of financial activrf. wlth the excgplion of hedglng instruments in a deslgnaled hedglng re18tlonshlp. Fin8ncial asseis that are measurg(181 cost or amortlsed cost are reviewed for obleclfve èvldencg of Impairmenl al the ond of each reporting date. If thore is otye¢aive evidence of impalm8nt. 8n Impalmenl loss Is re¢ognisgd under the appropriate heading In the stalemenl of financlal aclivlllos in whlch the inits.al ggin was r¢cogn18ed. For all equlty Inslrnmenls r8gardless of sgnrfnCe. and other financlal ass8ls th81 are ndfvidually slgnificanl, Ihese are assessed individually for Impalrmenl. Olhgr flnancl81 assets gr• orther 8sse5sed indlvidually or grouped on basls of slmllar credit risk characlerlsllcs. Any revgrsals of Impalrm8nl afft re¢ognised immedialely, to the extent that tho reveT891 does not result In o carrng amounl of thg financial asset that exceeds what the catyng amount would havg been h8d the Impalmienl not previoUY beon recogftised. D•fin•d contrlbutk•n pl•n• ConMbutlon$ to defined contrfbulh)n plans are Tecognlsed as an expense In the rIOd In whl¢h the related servlee is provided. Prepaid c£Jntribulion$ are recognlsod as an asset to the exltnl th¥1 th8 prepaym1 will lead lo a reducllon In future pawnonls or a cash refund. When contributions are not ex¢8 lo t sollled wholly within 12 months of the end of t reporting dale in whith the empbyges render the relaled seThlce. Ihe halility is measured on a dlscounled present value bas1& The unwinding of the discount is recognlsed as 8n expense In the per6od in which it arises. Oonallon• •nd l•g•¢l•s Unrestricted Funds ReStrtod Toill Funds Funds 2024 DoTratk•ni Donations Gift Aid 157,333 109.5C¥) 557,398 109,500 -14-
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Notes to the Flnancial Statements Yoar onded 30 April 2024 Oonatlons and kngci•¥ (c Unrestrled Funds Restricled Total Funds Funds 2024 Grants Grants receNabl8 1,0 100,000 766,898 157.333 Unrestrlctbd Funds RestrKled Total Fund8 Funds 2023 Donatlon Don8tions Gllt Aid 338.089 146,640 198.613 536,702 146,640 Grant• Grants rec6N8bki 515.229 198.613 713,842 CharStbl• actlvttl•s Unrèstrtcled Fun(Is Reslrict•d Tot*1 Funds Fund$ 2024 Funerol Income D88n School Prfmary School Grants-LBH 183,205 85,426 183.205 85.426 385,314 1S8.808 812.753 385,314 158,808 268,631 $44.122 UnresirKted Funds Rostflcted Total Funds Funds 2023 Funeral Income Deen School Primary School Gr8r¢ls-LBH 143.gm 72.567 143,W4 72,567 451,589 46.856 451,589 46,856 216.471 498,445 714.916 -15.
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Note8 to the Flnanclal Statements Year ended 30 Aprll 2024 otr tradln9 actlvlllos UnrestrKte(l To¢•1 Funds Unrestricted Totsl Funds Funds 2024 Funds 2023 SFonsorships Fundraising events Hall Rentals CaterirKJ 3,210 3.808 3.210 3.808 590 152,859 1.100 186.103 1.100 186.103 152,859 160.487 192.263 192,263 160,467 Oth•r incom• Unr•stricteil Funds Restrlcled Total Funds Funds 2024 Other Income 1,fy)7 183 1,190 Unrestricted Funds Reslricled Total Funds Funds 2023 Other incomè 1,608 c• of r•l•lng donatk•n• •nd1•gKI• RestrKted Total Fund Fund8 2024 R68trktod Total Funds Funds 2023 Costs of raislng donalkjns 8nd legaue5. Donalions 117, 117.588 71,685 71.885 Co8t• of oth•r tr•dlng 4Ctlvlll•• Unrestitted Total Fund¥ Unrostrkted Totsl Funds Funds 2024 Funds 2023 Costs of other Iradlng activltlos 183.592 183,592 140.580 140,580 -16-
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Notes to the Flnancial Statements{¢&th• Year ended 30 April 2024 10. Exp•ndl¢ur• on tharlt•ble actfvlti•s by fund typo Unreslrthd Reslrictgd Total Funds Fund5 Funds 2024 SLrflah School Deen Scho Funerals Support costs 737.944 737.9M 292,659 110,528 309,477 292.659 110,528 308.132 711.319 739.2 1.450.008 Unrestricted Re5tridgd Totsl Funds Funds Fund$ 2023 SLrffah School Deèn School Fungrals Support cost¥ 626.564 626,564 207.297 80,455 297,754 207,297 80.455 297,755 585.507 626.564 1.212.070 11. Exp•ndltur• on charlt•bl• actl¥ftl• by •ctl¥lty typ• A11195 Lmdertaken dlrectly Support Tot1 fuTh 2024 Total fvnd 2023 SLrffah School Oeen Scho Funerals Support costs Govemance $t8 737,944 292,659 110.528 737,944 292.659 110,528 294,033 15,444 1,450,608 626,564 207,297 80.455 268,272 29.482 1212,070 294,033 15,444 1.141,131 309,477 17.
O) cf+ (ryp OfOO rry Ill- 18=12. |?1 try1 ro I Jtso¢y
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Notes to the Flnancial Statemènts(eThwl Year ended 30 April 2024 13. Net In¢om• Nel income Is &aled after chargin{1¥edl1ing). 2024 2023 Depreciation of tarKJible fixed asse¢s OperallrKJ lèase rentals 13.860 18.478 22.670 14. Auditon romuneratk)n 2024 2023 payable for Ihe audit of the fingnclal stalemenls 3,600 3.600 15. 8t•ff ¢ts The total staff c¥)sts and 6mploye8 b6neffts for the rewting pgrlod are analysod as folbws.. 2024 2023 Wages and salarlos Soual Seenty costs Employer eontributlons lo pOnsK plan8 723,464 43,981 12.149 738.861 42,173 1,170 779,594 782,204 Tho avera hood counl of empws during the year was $612023.. 571. No employee re¢glved employtr b8nefft8 of mofe than £PJ),Crf)O dudng the year {2023.' NIII. 18. Tru•t•• r•mun•ra¢lon and •xp•n••8 No remuratIOn or other benefits from ern08n1 wlth the ¢hgrlty or a related enilty wore received by the trustees 19.
HOUNSLOWJAMIA MASJID AND ISLAMIC CENTRE Notes to the Flnanclal Statements (tt¥*mi• Year ended 30 April 2024 17. Tanglbk Ilx•d as¥•ts Freknkl Plant and FpertY machinory Motor vehicles Total Cost At 1 May2023 Additions 5.326.965 .903 421.813 70.692 5.819,470 90.903 5,910.373 At 30 Aprll 2024 D•pr•clatlon At 1 May 2023 Charge fof the year At 30 Awrll 2024 Carrylng •mouTht 30 Aprfl 2024 At 30 Aprtl 2023 5.417,868 421.813 70,692 373.698 12,029 63.371 1.831 437,069 13,860 385.727 65,202 450.929 5,417.868 36.086 5.49) 5,459.444 5.320.965 48,115 7.321 5.382,401 18. D•blor• 2024 2023 Tr8de debtors Other debtors 100,000 149,991 289,423 289,423 249.991 19. Cr•dltors". amounls lalllng du• wSthln on• y••r 2024 2023 Accruals and del8rred incomg Sodal serity and othgr taxe8 Other credrtors 20,370 170,529 115.843 22,770 144,659 190,840 358.269 306,742 20. Cr¢dllord: amounts falung du• thl•r mor• th•n on• 2024 2023 Othgr creditors 10,000 10,0
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Notes to the Financial SL2tements Year ended 30 Aprll 2024 21. Pen$lon¥ and other post r•tIf•ml ben D•fin•d contrlbution plan8 The amount recognised in Income or 8xp8rNJiture as an expense in relation lo defined contribution plans was £12,149 {2023.. £1.170). 22. An•lysh of ¢harltbl fvndl UThr••trlct•d lunds 1 May 2023 In¢crfne Expendilur8 30 Aprll 202 Transfers Ggnoral funds 168.534 1.071.467 (894,911) {179.134) 165,956 Ai 1 May 2022 Al Transfers 30 Ap1 2023 Income Expenditurn Gfjneral funds 5.327.811 893.775 (726.087) 15,326.9651 168.534 R•strfct•d fvnd• At 30 Aprll 202 Al 1 May 2023 Incomg Exwndtture Transfers Rèthcted Fund 89.323 701,638 1856,8781 88,231 22.314 1 May 2022 Al Tr8nsfer8 30 Aprfl 2023 Income &xpendiluro Reslrkted Fund .513 697.058 1698.249) 89,322 EndowThnt funds At 30 Aprll 202 Al 1 May 2023 Inoom6 Expgndtturn Transfers Perm8nenl EndcN4mgnt Fund 5,326.965 90,903 5,417.868 1 May 2022 Income Expendfturo Transfers 30 April 2023 Pemianent Endowment Fund 5.326,965 5,326.965 21
HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Notss to the Financial Ststemènts Year ended 30 April 2024 23. Analysts of n•t a•ts b•lw••n funds Unrestricted Rtiricted Endowment Total Fuftds Funds Funds Funds 2024 Tanglble fixe(l assets Currgnl 85set$ Creditors less than 1 yaar Credltofs greater than 1 year N•t •S8•ts 36.086 446.611 {306.742) {10,CQO} 165.955 5.417.868 5,459,444 463.436 1306,742) 110,000) 5.606,138 16.825 22.315 5,417.868 Unreslricted Funds Restrlcted Endowment Total Funds Funds Funds 2023 TangSbl8 fix8d ewls Currenl assets Creditors sS than 1 ygar Credltors greater than 1 year N•t •8$•ts 7.321 82.001 5.375,080 488,089 1358.269) {10,0) 120.420 5.382,401 570,690 1358.2691 (10,000) 5,584.822 89.322 5.375,080 Anal1 of Ch•9 In n•t d•bt Al At 1 May 2023 Cash flows 30 Apr 2024 Cash al bank and in hand 281,267 167.822) 213,445