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 s￿1h 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 W1￿h¥M Road (￿n CRO 8EA HOUNSLOW JAMIA MASJID AND ISLAMIC CENTRE Trustee's Annual Report(¢ty*Thrt7 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 fo￿ard for r￿eleCtion. 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 I￿aM 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 I0￿S 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 prOb￿M 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 ser￿5 of youth locused even15 were oTgani80d allowing t*)ys and gids from all over the country lo er￿89$ 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 cha￿tY 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 ral￿d in line wrth in11a￿n 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 AC￿untIng Standards {United Kingdom Generally Accepted Accountlng Practice). The law appli¢abltr lo ¢harilies in England and Wa￿5 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 reS￿reeS. of Ihe charfty for that perh￿1. In propadng Ihese finanryal Statem￿1* Ihe tru8tg9 Is r8qulr0d lo.. 8d8d SLsltabl8 o¢C￿ntIng polkkns and then apply them conslslenily, obseNe the mglhods and prfjnciples In tho appli&￿￿ Charlues SORP.. makg ludg1r￿￿ts and a¢¢ounting eslimates that •rg rea80n8ble and wdent., stale whether appllcable UK Accounting S18ndards have bgen folknwed. SUb￿Ct lo any malèrtal departures disdosgd and explained In the financtal stalemenls: prepare the flnandal statgTh*nls on the ￿Ing coneem ba&8 unles8 5t 1$ Inopproprlate lo presume that the charlty wijl conlbnue in buslness. The truslee is rasponsible for kee￿n9 adequ81e accounting re￿d$ 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)m￿Y 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 trl￿te8$ 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 ap￿ICable 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 ￿n9￿0M Genorally Ac¢eptsd Accounllng Practice.. have been prepared in acccrfdan¢e wtth the rewirenwls ofthe Cha￿110$ 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 fi￿ncIal 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 beI￿ve 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 uncorta1nt￿3 relatlng lo events Of cor)dillons th81. Indivldually or ￿l￿tively. 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 v*ilh 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 re￿1 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 (* othe￿1$8 appears to be materially mlsslaled. If we identfy such materr81 irKonsislenclos or apparent materi81 misslatements, WO ar required lo dglemine whether there is a m81erial misslalemanl in the financ4al sialement$ 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•pt*Th 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 reF￿rt 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 weerr￿1 with Ihe accounung re¢2xds and r8tums,' or wè have not rec8fved all tho ln10m￿tiOn 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 sat￿r￿d 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. w￿ther 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 ac￿rdance with ISAS (UK) will a￿VaYs 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-com￿lanCe laws aNJ regulations. We deslgn procedures in 1Sne wtth our responsibilrtiès, oudined above. lo deleci ma18T￿l 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 ￿n￿ld•1￿ c•p•bl• of d￿•¢untr knr•gul•rltl••. lncludlng fr•ud Irregularilles, includlng fraud. are instanLXS of non (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 rO￿nIsed 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$1n." Trade and other debtors Trade and other creditors 13.860 12.053 12,400) 18.478 7.612 39,432 149.1271 35.134 1146,640} 51.618 Cash generated from operallDn8 Intefèsl pald Ntl cash from oper8ting acllvitlès 98,166 112,0531 23.081 17.6121 .554 Cash flows from Invostlng actlvlll•• Purchase of tangiNe 8ssg1s Nel cash used In investing aCtNMh?s (￿.903) 190.9031 191,192) 191.192) N•t d•cr•i*• In u•h and c••h •quI￿1•￿t$ 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 fUrt￿r 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 reStr￿lI0n$ on ihelr expenilrture dedargd by Ihe doncy or Ihfough the terms of an appeal. and fall inlo one of two sul>dasse8.' w9￿cted 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 polic￿8 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 re￿IplI8 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 rella1￿y. in ￿lch ￿se the valuo is derived from th8 cost to Ihg donor or the estimaigd rosa￿ value. ()onaled f8cililies and servic*s 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 fiJndrnI￿n9 actlvllies. avenls, rrtVtw¢harilablg trading acti￿ties. and sale of donaled gcY*Js. 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 eX￿nditur• Indudes all ewnditure that 1$ nefv related lo ralsing fund8 for the chafrty nor part of its expend6ture cffi Charits￿o 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 rea￿ab￿, justtfioble and consistent basrs. Operatlng Lease payments 8re recognlsed os an expense over the lease term on a stralght-line basls. The agg￿gate benefrt ol lease incenllves 18 recogni5ed as a rgdudlon to expense over the lease terni, on 8 straighl-line ba￿5. -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