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2025-01-31-accounts

Charity registration number 268524 (England and Wales)

CENTRAL JAMIA MASJID SOUTHALL

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

CENTRAL JAMIA MASJID SOUTHALL

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr Imran Choudhry Mr Mohamed Naaz Gara Mr Mohammad Wahid Mr Nasir Qureshi Mr Muhammad Saleem

Charity number (England and Wales) 268524 Principal address Montague Way Southall Middlesex United Kingdom UB2 5PA Independent examiner Reddy Siddiqui LLP 183-189 The Vale Acton London United Kingdom W3 7RW

CENTRAL JAMIA MASJID SOUTHALL

CONTENTS

Page
Trustrees' report 1 - 3
Statement of Trustrees' responsibilities 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 16

CENTRAL JAMIA MASJID SOUTHALL

TRUSTREES' REPORT

FOR THE YEAR ENDED 31 JANUARY 2025

The Trustees present their annual report and financial statements for the year ended 31 January 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

Public benefit

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Significant activities and achievements against objectives

The Masjid has been very successful in raising funds for disasters around the globe.

As part of the Islamic faith, one of the pillars is to give charity in the way of God. The charity has helped a number of organisations and Masjids around the UK, especially local charities. The masjid is constantly working with charities like Blackburn Trust and Muslim aid.

This year the mosque donated restricted and unrestricted fund to various charities and local masjids.

CJM has provided food banks to all faiths in regards of cost of living crises, we continue on our road map to enhance these services so that we can build a relationship with our wider community so that they can also understand that Islam is a religion of Peace and all are welcome.

One of the key areas of focus has been the youth, having regular activities during school holidays.

Fouz School

CJM has state of art provided educational system which is well established which prepares today’s children for life tomorrow and had the opportunity to build a close understanding and interesting making sure our community can provide a learning experience to young Muslims that is relevant and rateable for the world we live in and values of the family, community spirit and social responsibility and with interfaith communities, we continue on our road map to enhance these services so that we can build a relationship with our wider community so that they can also understand that Islam is a religion of Peace and all are welcome.

Renovations

One of our residential properties have been renovated and is currently let.

Ramadan

CJM undertook to feed approximately 350 people on daily basis, this was fully funded by a local caterer and the congregation. Generally, our congregation has almost doubled and normally we get a good feedback.

CENTRAL JAMIA MASJID SOUTHALL

TRUSTREES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025

Financial review

The Treasurer has had the opportunity to review all of our energy suppliers and renegotiate our terms. This also includes our telephone and internet contracts as well. We have made considerable cost savings by going down this path.

Providing card payment terminals has been really successful as the younger generation have been able to use this service to contribute to charity. This has also contributed to our bottom line and has made our position more positive. Sufficient funds are available to permit the Charity to continue in operation

The Trust Deed authorises the trustees to make and hold investments using the general funds of the charity, and such investment are held in the shape of investment property.

It is the policy of the charity to maintain unrestricted funds at a level which equates to approximately 12 months of unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs. Unrestricted funds are maintained at least this level throughout the year.

It is the policy of the charity to maintain unrestricted funds at a level which equate to approximately 12 months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs. With the covid, our income dropped but we are still confident that funds will be maintained at the level soon

The trustees actively review the major risk the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faced by the Charity and confirms that they have established systems to mitigate the significant risks.

Reserves policy

It is the policy of the charity to maintain unrestricted funds at a level which equate to approximately 12 months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs. With the covid, our income dropped but we are still confident that funds will be maintained at the level soon.

Major risks

The trustees actively review the major risk the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faced by the Charity and confirms that they have established systems to mitigate the significant risks.

Plans for future periods

CJM has been actively involved in preparing for the upgrade and renovation of the males’ side Toilet facilities. Thinking about the needs for the future and the increase in population, adaptations have been made to reflect this as well. Good quality and durable commercial products will be used for sustainability and a fresh new clean look and feel.

Phase two of the project will look at increasing the floor place by the way of an extension which is currently being discussed with the architect.

Structure, governance and management

The Trustees who served during the year and up to the date of signature of the financial statements were: Mr Imran Choudhry Mr Mohamed Naaz Gara Mr Mohammad Wahid Mr Nasir Qureshi Mr Muhammad Saleem

Recruitment and appointment of trustees

Appointment of trustees is governed by the charity’s constitution rules. The Board of Trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.

CENTRAL JAMIA MASJID SOUTHALL

TRUSTREES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025

The Trustrees' report was approved by the Board of Trustees.

Mr Imran Choudhry Trustee

Mr Mohamed Naaz Gara Trustee

16 June 2025

CENTRAL JAMIA MASJID SOUTHALL

STATEMENT OF TRUSTREES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 JANUARY 2025

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year in preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial 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 year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

CENTRAL JAMIA MASJID SOUTHALL

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CENTRAL JAMIA MASJID SOUTHALL

I report to the Trustees on my examination of the financial statements of Central Jamia Masjid Southall (the charity) for the year ended 31 January 2025.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Reddy Siddiqui LLP

183-189 The Vale Acton London W3 7RW United Kingdom 16 June 2025

CENTRAL JAMIA MASJID SOUTHALL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JANUARY 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
328,882
48,679
Investments
3
36,618
-
Total income
365,500
48,679
Expenditure on:
Charitable activities
4
381,470
59,126
Total expenditure
381,470
59,126
Net expenditure and
movement in funds
(15,970)
(10,447)
Reconciliation of funds:
Fund balances at 1 February
2024
3,115,078
19,433
Fund balances at 31 January
2025
3,099,108
8,986		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
377,561
325,313
77,330
36,618
21,316
-
414,179
346,629
77,330
440,596
351,213
87,378
440,596
351,213
87,378
(26,417)
(4,584)
(10,048)
3,134,511
3,119,662
29,481
3,108,094
3,115,078
19,433		 Total
2024
£
402,643
21,316
423,959
438,591
438,591
(14,632)
3,149,143
3,134,511

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CENTRAL JAMIA MASJID SOUTHALL

BALANCE SHEET

AS AT 31 JANUARY 2025

Notes
Fixed assets
Tangible assets
10
Investment property
11
Current assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
13
Unrestricted funds
14		 2025
£
£
1,864,667
750,000
2,614,667
70,000
426,341
496,341
(2,914)
493,427
3,108,094
8,986
3,099,108
3,108,094		 2024
£
£
1,898,484
750,000
2,648,484
50,000
439,584
489,584
(3,557)
486,027
3,134,511
19,433
3,115,078
3,134,511		 2024
£
£
1,898,484
750,000
2,648,484
50,000
439,584
489,584
(3,557)
486,027
3,134,511
19,433
3,115,078
3,134,511
2,648,484
486,027
3,134,511
19,433
3,115,078
3,134,511

The financial statements were approved by the Trustees on 16 June 2025

Mr Imran Choudhry Trustee

Mr Mohamed Naaz Gara Trustee

CENTRAL JAMIA MASJID SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025

1 Accounting policies

Charity information

Central Jamia Masjid Southall is an unincorporated association.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

CENTRAL JAMIA MASJID SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity, and include its audit fees and costs linked to the strategic management of the charity including trustee expenses.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings Building is depreciated at 2% per annum. Freehold land is not depreciated Fixtures and fittings 20% reducing balance Motor vehicles 15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

CENTRAL JAMIA MASJID SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025

1 Accounting policies

(Continued)

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

CENTRAL JAMIA MASJID SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025

2 Donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
271,243
48,679
Legacies receivable
57,639
-
328,882
48,679
Donations and gifts
General donation
271,243
48,679
271,243
48,679		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
319,922
273,022
77,330
57,639
52,291
-
377,561
325,313
77,330
319,922
273,022
77,330
319,922
273,022
77,330		 Total
2024
£
350,352
52,291
402,643
350,352
350,352

3 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Rental income 36,573 21,296
Interest receivable 45 20
36,618 21,316

CENTRAL JAMIA MASJID SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JANUARY 2025

4 Charitable activities

Staff costs
Depreciation and impairment
Sadaqah
Sundry expenses
Ramadhan expenses
Funeral and Madrasa
Share of support costs (see note 5)
Share of governance costs (see note 5)
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 31 January 2024
Unrestricted funds
Restricted funds
5
Support costs allocated to activities		 Staff costs
Depreciation and impairment
Sadaqah
Sundry expenses
Ramadhan expenses
Funeral and Madrasa
Share of support costs (see note 5)
Share of governance costs (see note 5)
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 31 January 2024
Unrestricted funds
Restricted funds
5
Support costs allocated to activities		 Staff costs
Depreciation and impairment
Sadaqah
Sundry expenses
Ramadhan expenses
Funeral and Madrasa
Share of support costs (see note 5)
Share of governance costs (see note 5)
Analysis by fund
Unrestricted funds
Restricted funds
For the year ended 31 January 2024
Unrestricted funds
Restricted funds
5
Support costs allocated to activities		 2025
£
40,307
33,816
59,126
2,402
17,714
130,361
283,726
151,965
4,905
440,596
381,470
59,126
440,596
351,213
87,378
438,591		 2024
£
46,244
34,683
87,378
6,472
9,000
127,319
311,096
126,715
780
438,591
351,213
87,378
438,591
Support Costs
Governance costs
Analysed between:
Charitable activities		 2025
£
151,965
4,905
156,870
156,870		 2024
£
126,715
780
127,495
127,495
Support costs allocated to activities
2025 2024
£ £
Support Costs 151,965 126,715
Governance costs 4,905 780
156,870 127,495
Analysed between:
Charitable activities 156,870 127,495

CENTRAL JAMIA MASJID SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025

6 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements - -
Depreciation of owned tangible fixed assets 33,816 34,683

7 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or payment of expenses during the year

8 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
2 2
Employment costs 2025 2024
£ £
Wages and salaries 39,530 45,307
Social security costs 777 937
40,307 46,244

There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

CENTRAL JAMIA MASJID SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025

10
Tangible fixed assets
Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 February 2024
2,520,494
116,297
At 31 January 2025
2,520,494
116,297
Depreciation and impairment
At 1 February 2024
640,444
100,186
Depreciation charged in the year
30,246
3,222
At 31 January 2025
670,690
103,408
Carrying amount
At 31 January 2025
1,849,804
12,889
At 31 January 2024
1,880,050
16,111
11
Investment property
Fair value
At 1 February 2024 and 31 January 2025
Freehold
12
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income		 10
Tangible fixed assets
Freehold land
and buildings
Fixtures and
fittings
£
£
Cost
At 1 February 2024
2,520,494
116,297
At 31 January 2025
2,520,494
116,297
Depreciation and impairment
At 1 February 2024
640,444
100,186
Depreciation charged in the year
30,246
3,222
At 31 January 2025
670,690
103,408
Carrying amount
At 31 January 2025
1,849,804
12,889
At 31 January 2024
1,880,050
16,111
11
Investment property
Fair value
At 1 February 2024 and 31 January 2025
Freehold
12
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income		 Motor
vehicles
£
13,072
13,072
10,750
348
11,098
1,974
2,323
2025
£
750,000
2025
£
267
1,867
780
2,914		 Total
£
2,649,863
116,297 2,649,863
100,186
3,222		 751,380
33,816
103,408 785,196
12,889 1,864,667
16,111 1,898,484
2025
£
750,000
2024
£
750,000
2024
£
1,453
1,324
780
3,557

CENTRAL JAMIA MASJID SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025

13 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 February Incoming Resources At 31 January
2024 resources expended 2025
£ £ £ £
19,433 48,679 (59,126) 8,986
Previous year: At 1 February Incoming Resources At 31 January
2023 resources expended 2024
£ £ £ £
29,481 77,330 (87,378) 19,433

14 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 February Incoming Resources At 31 January
2024 resources expended 2025
£ £ £ £
General funds 3,115,078 365,500 (381,470) 3,099,108
Previous year: At 1 February Incoming Resources At 31 January
2023 resources expended 2024
£ £ £ £
General funds 3,119,662 346,629 (351,213) 3,115,078
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 January 2025:
Tangible assets 1,864,667 - 1,864,667
Investment properties 750,000 - 750,000
Current assets/(liabilities) 484,441 8,986 493,427
3,099,108 8,986 3,108,094

15 Analysis of net assets between funds

CENTRAL JAMIA MASJID SOUTHALL

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY 2025

15 Analysis of net assets between funds (Continued)
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 January 2024:
Tangible assets 1,898,484 - 1,898,484
Investment properties 750,000 - 750,000
Current assets/(liabilities) 466,594 19,433 486,027
3,115,078 19,433 3,134,511

16 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).