COMPANY REGISTRATION NUMBER: 2024311
CHARITY REGISTRATION NUMBER.. 298705
ESSEX JAMME MASJID TRUST LIMITED(THE)
Company Limited by Guarantee
Unaudited Financial Statements
31 July 2024

ESSEX JAMME MASJID TRUST LIMITED (THE)
Company Limited by Guarantee
Financial Statements
Year ended 31stJuly 2024
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and expenditure account)
Statement of financial position
Notes to the financial statements
io

ESSEX JAMME MASJID TRUST LIMITED (THE)
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31st July 2024
The trustees, who are also the directors for the purposes of company law, present their report
and the unaudited financial statements of the charity for the year ended 31 July 2024.
Reference and administratlve details
Registered charity name:
THE ESSEX JAMME MASJID TRUST LIMITED
Charlty reglstratlon number:
298705
Company registration number:
2024311
Prlnclpal offlce and registered office: 48 Chelmsford Avenue
Southend-on-sea
Essex
SS2 6JG
Mr Mohammed Sanaul Haque- Secretary
Mr Mohammed Ashik
Mr Nur Islam
Mr Lukman Uddin
Mr Mohammad Jabed Iqbal
The Trustees:
The directors, who are trustees for the purposes of charity law, have complied with the duty In
section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by
the Commission.
Company Secretary
Mohammed Sanaul Haque
Independent Examiner
Mahbub Murshed FMAAT, ICPA,AFA
388-390, Romford Road
London
E7 8BS
Structure• 8overnance and management
Governing Document
The Charity is constituted as a company limited by guarantee and is therefore governed by its
Articles of Association as adopted by a special resolution passed on the 1st July 2011.

Appointment of trustees
All members are requested to send nomination of trustees Idirectorsl prior to the election day
and are informed of the outgoing directors. Voting 15 by ballot and is supervised by two
independent commissioners appointed by the board.
Trustee induction and training
New trustees are briefed on their legal obligation under charity and company law, the content
of Memorandum and Articles of Association, the committee and decision making processes and
recent financial plan of the charity. This ensures that new trustees are aware of the scope of
their responsibilities
Organisation
The board of trustees administer the charity. The board meets regularly and is assisted by
management committee which is elected by members to assist the board in day to day
operation5 covering religious functions. education of all age groups, supervising maintenance
and renovation work, collection of funds and other matters arising from time to time. All the
trustees and the management committee give their time freely and receive no remuneration or
other financial benefit5.
Risk Management .
The charity trustees have considered the major risk5 to which the charity is exposed and have
reviewed those risks and steps have been taken to address those risks as follows..
11 Health and safety discussion at Board Meetings.
21 Financial policies and cash flow discussions with the bankers and frequent discussions with
members.
31 Security and protection of property, staff, volunteers, students and congregation with the
police, security firm, and insurance brokers.
Objectlves and actlvltles
The Charity's object and its principal activity continues to be that of maintaining the mosque
premises for prayers and worship, providing islamic education, and promoting the Islamic faith.
The Charity is organised so that the board of directors, who are the Trustees of the Company,
meet regularly in order to manage its affairs as there is no full-time administrator.
Achlevements and performance
During the year the charity increased the salary of the tutors as the number of students has
increased. The income received by Madrasa has gone up from last year. The charity also
incurred £56,196 on the necessary repairs and maintenance of the Mosque and Madrasa.
The trustees consider the performance of the Charity this year has been satisfactory.

Flnancial review
The net income during the year amounted to £12,213 which was higher than previous year.
The charity received £32,000 restrictive Income as Gaza Donation which was all given to Human
Relief for Gaza Appeals. The charity also has restrictive fund of £4,873 & £2,744 for Zakat and
funeral services respectively.
Plans for future periods
The aims of Essex Jamme Masjid Madrasa include.. To connect students to authentic Islamic
teachings. To build and augment Islamic knowledge so as to understand how to live Islam
practically. To enable a positive atmosphere conductive to productive learning and
development. To increase student's love of Allah and His Messenger. To inspire students to
embody the teaching5 of Islam and to be productive community role models. To instill
confidence to respect others and their environments.
There are also plans to develop community programmes with wider community and other
organisations as the trustees place great importance on sharing a good understanding of Islam
with others whilst gaining an understanding of other cultures and tradition5. Consideration is
being given to build another floor above the secondary hall in order to accommodate increasing
number of Madrasa attendee5.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies
entitled to the small companies, exemption. The trustees, annual report was approved on 5
September 2024 and signed on behalf of the board of trustees by:
MR Lukman Uddin

ESSEX JAMME MASJID TRUST LIMITED {THE)
Company Limlted by Guarantee
Independent Examiner's Report to the Trustees of THE ESSEX JAMME MASJID TRUST LIMITED
Year ended 31st July 2024
I report to the trustees on my examination of the financial statements of THE ESSEX JAMME
MASJID TRUST LIMITED I'the charity'l for the year ended 31st July 2024.
Responsibilities and basls of report
A5 the trustees of the company land also Its directors for the purposes of company lawl you are
responsible for the preparation of the financial statements in accordance with the
requirements of the Companies Act 20061'the 2006 Act'l.
Having satisfied myself that the accounts of the company are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my
examination of the charity's accounts as carried out under section 145 of the Charities Act 2011
I'the 2011 Act'}. In carrying out my examination | have followed the Directions given by the
Charity Commission under sertion 145151{bl of the 2011 Act.
Independent examkier's statement
I have completed my examination. | confirm that no matters have come to my attention in
connection with the examination giving me cause to believe..
accounting records were not kept in respect of the charity as required by section 386 of
the 2006 Act- or
2. the financial statements do not accord with those records: or
3. the financial statements do not comply with the accounting requirements of section 396
of the 2006 Act other than any requirement that the accounts give a 'true and fair, view
which is not a matter considered as part of an independent examination,. or
4. the financial statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting by
charities applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.
I have no concerns and have come acr055 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
thea
ts to be reached.
Mahbub
rshed FMAAT, ICPA,AFA
Independent Examiner
5 September 2024

ESSEX JAMME MASJID TRUST LIMITED (THE)
Company Limlted by Guarantee
Statement of Flnancial Activltles
Ilncludln8 income and expenditure account)
Year ended 31st July 2024
2024
2023
Unrestricted Restricted
Fund
Fund
Total funds Total funds
Note
Income and endowments
Donations and legacies 5
Charitable activities
137,267
32,000
169,267
125,315
147,362
147,362
109,802
Investment income*
36,600
36,600
36,600
Total Income
321,229
32,000
353,229
271,717
Expenditure
Expenditure on charitable activities 8,9 309 016
Total expenditure
309 016
341016
341,016
248 195
248 195
Net Income
12,213
12,213
Other recognised gains and losses
Gains from revaluation of fixed assets
Net movement in funds
Reconciliatlon of funds
Total funds brought forward
Total funds carrled forward
12,213
7,794
(7.794)
1067 926
870 320
1 938 246
1914 724
1.087,933
862,526
1.950,459
1,938.246
The statement of financial activities includes all gains and losses recognised in the year. All
income and expenditure derive from continuing activities.
12.213
23.522

ESSEX JAMME MASJID TRUST LIMITED (THE)
Company Limited by Guarantee
Statement of Flnanclal Position
31 July 2024
2024
2023
Note
Fixed assets
Tangible fixed assets
Investments
Total fixed assets
16
1,180,610
725 000
1,905,610
1,180,610
725 000
1,905,610
17
Current assets
Debtors
Cash at bank and in hand
18
5,266
62,735
3,594
52,182
Creditors: amounts falllng due within one year
Other creditors including taxation and social security
Accruals and deferred income
1,852
21,840
Total creditors
Net current assets
32
Total assets less current liabilitles
70 459 Z246
Net assets
1970 459 Z246
Funds of the charity
Restricted income funds:
Revaluation reserve
Other restricted income funds
Unrestricted funds:
Revaluation reserve
Other unrestricted income funds
15,411
847,115
15,411
854,909
189,349
898 584
189,349
878 577
Total unrestrlcted funds
1,087,933
1067 926
Total charlty funds
21
1950 459
1938 246

ESSEX JAMME MASJID TRUST LIMITED
Company Limlted by Guarantee
Statement of Financial Position (contlnued)
31 July 2024
For the year ending 31st July 2024 the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statements
for the year in question in accordance with section 476,.
The directors acknowledge their responsibilities for complying with the requirements of
the Act with respect to accounting records and the preparation of financial statements.
These financial statement5 have been prepared in accordance with the provisions
applicable to companies, subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on
5 September 2024, and are signed on behalf of the board by=
Mr Lukman Uddin

THE ESSEX JAMME MASJID TRUST LIMITED
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31st July 2024
l. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in EnBland and Wales. The address of the registered
office is 48 Chelmsford Avenue, Southend-on-sea, Essex, SS2 6JG.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland, the 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 IFRS 1021 (Charlties
SORP IFRS 10211 and the Companies Act 2006.
Accounting pollcles
Basi5 of preparatidn
The f inancial statements have been prepared on the historical c05t basis. as modified by the
revaluation of certain financial assets and liabilities and investment propertie5 measured at fair
value through income or expenditure.
The financial statements are prepared in sterlin& which is the functional currency of the entity.
Golng concern
There are no material uncertainties about the charitV'5 ability to continue.
Disclosure exemptions
No cash flow statement has been presented for the company.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements require5 management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors. including expectations
of future event5 that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted fund5 are available for use at the discretion of the trustees to further any of the
charity's purposes. Designated funds are unrestricted funds earmarked by the trustee5 for
particular future project or commitment. Restricted funds are subjectod to restrictions on their
io

expendlture declared by the donor or through the terms of an appeal, and fall into one of two
sub-classes.. restricted income funds or endowment funds.
Incoming resources
All incoming resources are Included in the statement of financial artivities when entitlement
has passed to the charity; it is probable that the economic benefits associated with the
transaction will f low to the charity and the amount can be reliably measured. The following
speclflc policies are applied to particular categories of income..
income from donations or
grants is recognised when there is evidence of entitlement to the gift, receipt is probable and
its amount can be measured reliably. legacy income is recognised when receipt is probable
and entitlement is established.
income from donated goods is measured at the fair value of
the good5 unless this is impractical to measure reliably, in which case the value is derived from
the cost to the donor or the estimated resale value. Donated facilities and services are
recogni5ed in the accounts when received if the value can be reliably measured. No amounts
are included for the contribution of general volunteers. income from contracts for the supply
of services is recognised with the delivery of the contracted service. This is classified as
unrestricted funds unless ther'e is a contractual requirement for it to be spent on a particular
purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates.. expenditure on raising funds includes the costs of all
fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertakinE
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities. other expenditure includes all expenditure that is neither related to raising funds for
the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct cost5
attributable to a single activity are allocated directly to that activity. Shared costs are
apportioned between the activities they contribute to on a reasonable, justifiable and
consistent basis.
Tangible assets
Freehold Property is not depreciated as it is maintained to such a standard that the estimated
residual value is not likely to be less than the c05t.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows..
Fixtures and Fittings
15% straight line
Equipment
25 Yo Straight line
li

Investments
Unlisted equity investments are initially recorded at C05t, and subsequently measured at fair
value. If fair value cannot be reliably measured, assets are measured at C05t less impairment.
Listed investments are measured at fair value with changes in fair value being recognised i
income or expenditure.
Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly
attributable expenditure. Investment property is revalued to its fair value at each reporting
date and any change5 in fair value are recognised in income or expenditure. If a reliable
measure of falr value is no longer available without undue cost or effort far an item of
investment property, it shall be transferred to tangible assets and treated as such uniil it is
expected that fair value will be reliably measurable on an on-going basis.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such Indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date. For the purposes of impairment testing, when it is not
possible to estimate the recoverable amount of an individual asset, an estimate is made of the
recoverable amount of the cash-generating unit to which the asset belongs. The cash-
generating unit is the smallest identifiable group of assets that includes the asset and generates
cash inf Iow5 that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit
from the synergies of the combination, irrespective of whether other assets or liabilities of the
charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the
contractual provisions of the instrument. Basic financial instruments are initially recognised at
the amount receivable or parable including any related transaction costs, unless the
arrangement constitutes a financing transaction, where it is recognised at the present value of
the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilitie5 are subsequently measured at the cash or other
coh5ideration expected to be paid or received and not discounted.
Defined contribution plans
Contributions to def ined contribution plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund. When
contributions are not expected to be settled wholly within 12 month5 of the end of the
reporting date in which the employees render the related Service, the liability is measured on a
12

discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arise5.
Llmlted by guarantee
The Company was incorporatpd as a company limited by guarantee and not having a share
capital. Every member of the company has undertaken to contribute to the a55ets of the
company, in the event of its bein8 wound up while a member, within one year after ceasing to
be a member, an amount not exceeding £lOO.
Donatlons and legacles
Unrestricted
Fund
Total funds
2024
Unrestricted
Fund
Total funds
2023
Donatlons
Appeals & donations
137,267
137,267
125,315
125,315
Restricted
Fund
Total funds
2024
Restricted
Fund
Total funds
2023
Donations
Appeals & donations
32,000
32,000
17.000
17,000
Charltable activitles
Unrestricted
Fund
Total funds
2024
Unrestricted
Fund
Total funds
2023
Fees for educational activities 147,362
Investment income
Unrestricted
Fund
147,362
109,767
109,767
Total funds
2024
Unrestricted
Fund
Total funds
2023
Income from investment
properties
Bank interest receivable
36.600
36,600
36,600
36,600
Costs of raising donations and legacies
Unrestricted
Total funds
Fund
2024
Unrestricted
Fund
Total funds
2023
Hospitality & catering
0.00
0.00
13

Investment management costs
Unre5trlcted
Fund
Total funds
Unrestricted
Fund
Total funds
2023
2024
Property repairs and
maintenance charges
10. Expenditure on charitable activities by fund type
Unrestricted
Restricted Total funds Total
Fund
2024
Fund
Total funds
2023
Mosque maintenance
& upkeep
121,168
Education & religious service 131,577
Humanitarian Aid and Appeals 7,113
Support costs
49,158
248
9016 ￿ ￿41016 ￿ 248165
121,168
131,577
39,113
95,411
113,034
15,260
95,411
113,034
15.260
32,000
11. Analysis of syPPOrt costs
M05que
Management
Education
Total
Total
2023
2024
Communications and IT
General office
Finance costs
Governance costs
45,296
2,437
1,425
45,296
2,437
1,425
21,982
1,022
Support costs are allocated as appropriate on basis of staff time. floor area and usage.
14

12. Net Income
Net income is stated after charging/lcreditingl:
2024
2023
Depreciation of tangible fixed assets
13. Independent examlnatlon fees
2024
2023
Fees payable to the independent examiner for..
Independent examination of the f inancial statements
1,425
1,456
14.Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Employer contributions to pension plans
177,755
930
150,253
855
17
The average head count of employees during the year was 2412022.. 281. The average number
of full-time equivalent employees during the year is analysed as follows..
No employee received employee benefits of more than £60,000 during the year12023'. Nill.
15. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
15

16. Tanglble fixed assets
Freehold
Property
Fixture &
Fittings
Equipment
Total
Cost
At 1st August 2023 1,132,110
Additions
48,500
At 31st July 2024
1.180,610
1,132,110
48,500
1,180,610
Depreciation
At 1st August 2023
Charge for the year
At 31st July 2024
Carrying amount
At 31st July 2024
1180 610
1 180 610
At 31st July 2023
1180 610
1180 610
17. Investments
Investment properties
Cost or valuation
At 1st August 2023 and 31st July 2024
Impairment
At 1st August 2023 and 31st July 2024
Carrylng amount
At 31st July 2024
At 31st July 2023
All investments shown above are held at valuation.
Investment properties
Investment Properties held above is at valuation by Trustees.
725,000
725,000
725,000
18. Debtors
2024
2023
Prepayments and accrued income
5,265
1,754
16

19. Other creditors including taxation and social security falling due within one year
2024
2023
Social security and other taxes
Pension Contributions to Smart Pension5
Other creditors
1,852
1,840
11,8391
21
20.Penslons and other post retirement benefits
Defined contrlbutlon plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £85512022.. £651.
21. Analysls of charitable funds
Unrestrlcted funds
At I" August
2023
Gains
Expenditure Adj and Losses
At 31"
July
Income
2024
General funds
878,577
321,229
1309,0161 7,794
898.584
Revaluation reserve
189 349
189 349
22
309 016
Restricted funds
At I, Au8USt
2023
Gains
At 31"
Expenditure Adj and Losses July 2024
Income
General funds
870,320
32,000
132,0001 17,7941
862,526
Revaluation reserve
870 320
17,7941
862 526
17

Total Fund
1,950,459
18