REGISTERED ￿lARITy NUMBEIL 299621
REPORT OF THE TRUSTEES.4f*T)
i￿ALDr[ED FtNANCIAL STATEMEprfs FOR THE YEAR EP4DED 311 JUYE 21123
FOR
THF. MUSLIM 8HIA II'HNA-.ISHTr'RI JAMAA'IOF
EX
3 ￿'ellIng￿tt Street
SE186NY

THE MUSLLM SHIA IT￿A.As￿E]￿J￿mA￿T0F
ESSEX
COYTEiYTS OF THE FlINANCIAL STAI'EMENTS
FOR THE YLIR ENDEDJO June 2023
Repurt of the Trngto
I to 2
Indtpend¢nl Eximlner'i Report
Ststemetht of Fln*Dd*l Attlvllks
Bolance
tu tbe Flnanclal St•ttments
6 ¢0 11
D¢t*ll¢d %tAiem¢nt of FlnAn¢lxl ActMtle¥
12 ￿ 13

ThE MUSUM SHJA trHNA.ASHERI JAh14AT OF
ESSEX
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 June 2023
The trustees pre88nt thgir r8POrt with the finafic￿ stat￿￿ts of tharity ts the year ended 30 June 2023.
tru8tee5 hav8 adopt8d th8 provisb)ns of Aco)unbThJ and Reporbng by Char¢b8s'. Staternent of Re￿n￿￿nded Pracb
applies￿8 to chan1￿$ preparing Iheir a¢￿Unty in accordanc* wrfh tha Finanoal R8p(Kty"ng Standard applicab￿ in UK
and Rewblic of If¢LqTrJ IFRS 1021 leffec*"¥e 1 January 2019).
OBJECTIVES AND ACTivmes
ObJe¢tlves and aim•
The cèi8cb.ve for whith thè Conrnnty rè •stsbknI*4J o to thonce thg 13lwnK Rd>Jh)n by 011 or any of the folts*ing
m8ans".-
lal To promote t￿ Shia Shwiat ol th• as inknrpreted by ts Shia lthna- Asheri thr￿#1 the Hdy Mw'tahid
oflhè Shia IthnaA8h8ri both in the c￿Trty of Esw beyond.
Ibl To 86cur8 the proV￿10n of M05qu8s and lrnamvados and to provhJe for th8 upkeep, r8storatK)n and repair of their
fabric and maintOfi8N* of the 8ery1c￿ ￿r¢In anol to suppty and 8rtellish thè fvmrturo and frtb'rg$ of Ju¢h M05ques
and Imamvades.
1¢) To maintsln and dMbp th• wornhy aTrJ Irf? ol Ihe ShKg lthnB-A4horf.
Idl To raw fundty invrt8 and r￿1￿0 eontrtjub.oro any person or perxyo whatscever by w8y ol &ub8cription
donation 8TrY otMMi8• provktsd that ts c￿MUnty •h*l nL* urb*rtakg any pom)an8nt lrnding activ￿ in r8i$ing
funds for its chantabkn ¢)bJe¢bve.
lel To d¢* all $uth oth•rthing8 ab ohall frJrth•rth• *gc*bp.
A¢tfvitl••
During the y?8r, lh8 Charity wn*'nu&J wrth rts a¢bYrt￿. ￿a￿TrI￿ thg a¢*vitio8 for Ihe y•Mr. th• Executiv•
Cornmrtt•è ef Managomant con8thrs the Chanty C￿￿m￿S￿.8 gwjance pubk bor*frt and. in p8rbcular, 8pgcifl
guirJanc• on ch•ritie8 lor th¢ advanc¥n￿ G4 r•lig￿. In partKular, th• E¥•cuts"￿ c￿￿nit¢8? of Managmnl provid•8
"vth"e8 that enaU¢ ordinary pe¢F* to I1￿ out Iheir larfh part of through worship, prayor and
d￿￿0p1￿J their krnw*.
STRUCTURE. GOVERNANCE AND MANAGEIWIT
Gov•rnln9 d￿￿m•nt
The thanty is eontrolknd by its dcoJnxrt • d•ed oftntyl and ccrnbtth•a In unirK&)rpor8*1 chgnty.
R•¢rultm•nt and appolntm•nt of now tN•lM•
Tru8tee5 are from Ih• m•mbor8 ty the G•rw81 •1 • Gewal M88b'r¥J of C￿M￿n￿. £￿ry years
on• Tru8ts• retires by rotsb.on and an ?W"on 18 I￿￿J. RetiriThJ Trustèts ar• •lKdibKg lor ro4bcb)n.
organ￿￿tIonal llructurn
Th8 Managomont ol th• ¢￿￿m￿n* * undortaken by an Exwthe C¢>ftffiit*• of Managemnt. whith c¢YnpriJ88 ninè
lect￿ members. The Truste￿ a￿ b￿tsd on the activth8 ofthè Cefftnunty at regular meeting
REFERENCE AND ADMINISTRATiVE DETAILS
Regist•r•d Ch•rlty numb•r
299621
Prbnclpal addr•88
Ali Rèza IslamK C•ntr•
Regina Road
Chelmstsd
CM1 1PE
Trn•t••#
R N4wii Irow9r￿a 20nor20rJi
M Merali
M Kapasi
M F Haji laFwinbJ 20nor20231

ThE MUSUM SHIA IThNA-ASHERI JAMAAT OF
ESSEX
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 30 Juno 2023
REFERENCE AND ADMINISTRATIVE ￿AlLs
Indopondent Examlnor
Pitarn￿r K8thi
SMP Associates Limrted
Tha￿￿S Hous8, 2nd Flcor
3 W¢llington Str88t
London
SE18 6NY
4Dprov•d by ord•r ofth• boart of1Nste￿ on ........... .
2•4
.. ar*i on rt8 b8h•M by..
S Manji
Pr•skl8nt

LNDEPENDENT EXAE4ItNER'S REPORTTOTHE TRUSTEES OF
THE MUSI.N SFttA TTHNA-ASHERI JAM.4AT OF
ESSEX
Indcpend¢#t examiAer'$ report to the tIW51ets otThe Muslim Shla lihntrAsheri J*nuAt of Essex
I report to the ¢hari¢y inLs*e8 Ort thy exiimiithiioty of1￿ of 'll* Muslim Shia lthn&-Atheri jarn￿l of k6sex (the
Tnk%ll for Ihe yeartnded i0JU￿ ryO?J.
Re%ponJlblilde8 aod of report
As the Lharity Inisiets of Ihe 'fnLii you Are le4N￿1b￿ for wepyrntiott of the •¢wwits in with the
requir¢menL* of I￿ Charilies Aci *OI I I'the Act).
l rq￿ in rtspect of my cxamin￿￿ ofthe Tr￿syS accounts l￿rIed s￿LI0n 145 orth¢ Ad in ¢at)yin8 out
my exainiiuiiott I have fouow'ed tsll xppli¢able Dirt¢lious given by th¢ Cfvwiiy CommissioEL SeLiion 145(S1(b) of
thL Acl.
Ind¢pend¢xt ¢xAmlD*r'i $t•tement
I Iwi'e coinplcied njy eXamU￿l￿L l ¢onfJrni thal no Djaterial D¥tters have eon)e ￿ my otteoti(rf) ity ¢oJme¢iiots with th¢
ainiiiation ￿VIng mc c4use ￿ believt that in ally maieriaj respeLI'.
•c¢ounitng T￿OrdS w¢tt llot kerrt in resrttrof the rtiWir￿ by 130 of th¢ Aa: or
the èLLQUmS do nol with thox OT
the accounts th) not Lwmpty with the appli¢Jbk wuir¢m¢rsts ¢onl.￿Ing ih¢ fom) Jnd ￿ntent Of ac¢ounts 4Ct out
in lh¢ Chariiies (Accoullts aNI Rerx)rt81 Roguiations 21K)8 any rtquir¢mffli ikni the gi¢ounL4 giv¢
uv¢ and trtir%iew which i5 rnauer COD5idBrd as pan of an exami￿10
I havc •0 ¢onc¢rns And htsve ACT0￿ no ￿her maiius in eonncclion thc cxaminaiion th wthich aitcnrion 6hould
b¢ drawn in this Ye￿rt in order10 enthbk ll unders¢￿ing ofthe uccouttts to bc reAchc
Pii&mber Knrki
Th¢ Associntion ofchtrtcrcd Certificd Acc<NJntsnl8
A5%)ciat&q Limit
Hou8¢, 2nd FILN)r
3 WellingloLJ S
Loiidon
SE18 6NY
Dale.........

THE MUSLIIS SHtA ITILWA.ASHERI J￿￿￿AT OF
SSEX
STATEMENT OF FIINANCIAL AcfiviTIES
FOR THL YEAR LNDED 30 Jutte 2023
2023
Toi81
RoiriC￿l
fuTY
h'o¢cs
INCO￿lE AliD *:NDOWhlTr.PUS VROM
Donaiions and leg4¢Èt*
l91.958
38.786
230.744
31* 114
Tnl'estment Lncomc
4.798
Tot*1
19&756
38.786
235.542
312.125
XPLNDITLRL ON
Raising fwi(Ls
12J07
)7
5.848
(hh¢r
52h94
52.694
46,937
Tolil
65_ty1
65.601
5?,785
ET INCO,M
TrAnsftrs bekn'etu furnli
131.555
196,052)
38.386
96,052
169.941
259.340
N¢¢ movem¢xt Ill fvnd4
35.403
134,438
169,941
219J40
RFCUliCII,IATIUN Vb FLNDS
TLltul funds bruughi forward
264.635
3.LV)1.806
3J56.$01
3,097.161
TOTAI, FLPIDSCARRIED FORWARD
3(Kl.138
3226JIH
3526.442
3,3S6.501

THE MUSUhl SHLA IThNAASHERI J￿T OF
ESSEX
BALANCE SHEET
30 JU￿2023
2023
Total
2022
Total
lunds
Unrp$tri￿ R•str"c
FIXED ASS￿$
Tangibk assets
173,732
3.422.829
3,596,561
3,517,418
CURRENT ASSErs
Cash at bank and In hand
134,325
134.325
46.282
CReDITORS
knounts falling du• wthhin om y
17.919)
17,9191
17,1991
NET CURRENT ASSErs
126.4C
39.fJ83
TOTAL ASSETS LESS CURRENT LIABiunES
31X),138
3,422,829
3,722,967
3,556,501
CREDITORS
Arnount$ lalliThJ dug ofter ￿)r* th3n ono year
1196.S251
1196,5251
12CK).Cthl
NET ASSETS
3 356 501
FUNDS
Unre$tricte(I fund•.'
G?￿ra1 fund
Rastricied lund•".
8uilding Fund
3c¥J,138
TOTAL FUNDS
3.358.501
Th fin8neA81 Stat￿nts apwo¥od ty ts Boaol of ar￿ •uthoria•d lor hBUg on
A 704.,..... •ThJ on tts behalf by..
S Ratansi - Tr•88ur•r
Th? notes form part ofth8se financial 5tatemBnts

THE MUSUM SHIA IThNA.ASHERI JAIAAAT OF
ESSEX
NOTES TO THE FINANCIAL STATEMEKrs
FOR THE YEAR ENDED 30 JU￿ 2023
AccoupmNG POLICIES
ea$i• of prnparing the finan¢lal $tstsmenl•
Th8 financial 5talernents of the ¢harity. whth is a tenefft enty under FRS 102, have teen prepared In
accordancfj wrth the Charibas SORP IFRS 1021 'A¢c4xJnb"rg ￿ Rewrbng by char￿e$." Ststement of
Recommen(19(I Prxtics aWicat4e to charl￿$ prepanng thw"r wsunts in accordance the Finanoal
ReportirvJ StzTrdard appI￿a￿t In the UK and Repu￿￿ of Ireland IFRS 1021 leffe￿ve 1 January 20191,. Finanrial
R•portiro Standard 102 Tr Financial R8pJrting StATrJ3rd appiKabl& in th8 UK and Repu￿￿ of Irdand, and the
Ch8ritw Act 2011. The finarKi81 ital*Y*nts havo wepgr•J Iha histr￿¢41 costcon¥ention.
Incom•
Al Incon￿ B Tec¢yniwl in thg Stat8rnMt of Finandal Acb"wts8 the tharity ha6 •nbUom•nt to thg fvnds. it is
proba￿e that the in¢xffjo will bè rnc•¥s*d 8ffjd the con ￿ M￿lUr•￿ r•llatty.
Expondrturn
L$abilit￿S are re0>anIs￿ Ba ex￿r￿J￿r• •• ￿0Th ¥• li a l&Jal or tomitrutha ￿l9gbOn ¢ommitbNJ th•
ehanty to that expendrture. it o prctth)K8 that a transfer of •rnntynic i*nths will te required in Sett￿ment and
the 8mount of lh8 obligat￿n can ￿ n*88ur•d relkibty. ExFeTrJitur8 acrnjntsd for on an acGwaL5 basis and
hos been dassified under h•adirrfJ$ that aggro98le all co81 to tho catsgory ￿ere Costs cannot ts•
dir8Ctty attributed lo Part￿￿r headir4Js they hovg b88n aUocat•d ¢0 ath"vitses on a t)aJi$ consi5t•nt wrth the use
T•nglblo Ilx•d a¥¥•ts
D•pw8tK)n provMJ•¢J al ts folk￿ing annual ratyi in othlo wrrto off o•th aBBgt o¥er its •8timatsd lih.
Frèèheld prepoty
Flxtur•8 and fittings
Computer Wulk￿nI
2% on ¢￿t
25% on cost
25% t￿ ce8t
Taxatlon
The thanty •y￿pt Irryn tox on its charl￿tIo 8thth8.
Fund A¢¢4)untlThJ
Unr•8ln"ctod fvnds c•n Ix Lwd in 0ccg)rd￿ with chathablo obJecth• at ol th• trLMtee8.
RestrKt8d hjnds tan only b• u8ed for p•rt￿￿1ar festrKtgJ purp0886 wthin obJ"eGts of tharity. Rostr￿t￿)rA
•ri$e when specthed by the donor ￿ when frjnds arè ral￿d for party￿￿8r purpots￿.
FUrth8rexpLHnati￿ olth• natur• and pup)10 ofo•r* I¥￿1 li indu￿￿ in th• not•• to the financial stat￿OnI8.
DONATIONS AND LEGACIES
2023
2022
IXsnaliiin8
"ft aid
115,022
294,475
17839
312 114
Contin￿d...

THE MUSLtM SHIA ITELNA-ASHERI JLIL4AT OF
ESSEX
NOTES I'O THE FINANCIAL ST.4TEMEfffS- ¢oDlfnved
FOR THE YEAR LNDLD 30 June 2023
DONATIONS AND LLGACIES
2023
2022
)nativns
Gift aid
115.029
115.7?2
294.475
17.639
230,744
INVESTMETrI INCOME
2023
2022
R¢nts Re¢ived
Dwit a¢¢ouni int¢res¢
4.798
TRUSTEES, KEMUYERATION AND BENEFITS
The￿ iiLYe no InistLU' Ketnunernu￿ or th ix**fits for th¢ y¢sr ¢od¢d 30 JWK. W23 nor for fv yiar et)d¢d
30 jw￿ 2022.
I'ru$teeJ' txpeBs
TherL' WL￿ no trttst¢ts' exrrtnxtt. pfjtd for the Ye%rend￿ 30 kn¢ 2023 Th)r forthe yrweth 30 Jun¢ 2022.
COMPA114TIVES FOR THE STATEhlEhT OF FINknICIAL AcrtllTIES
l..nr¢£iricioJ
Totsl
INCO.ME AND ENDOWMENTS FROM
LknatI0￿ and lewit
275,9&)
36,154
312.114
Investment ill¢ome
275.971
36,1.$4
312,125
EXPF,J'DIThRE ON
Rai.%iDg fiind
46,937
46,937
TotAI
52J85
52,785
ET Il¥COME
TrMllsf¢rs b¥tween fundi
223J86
?80.4591
35.7.54
280.459
259.140
Net rnowement In flln
($6,873)
RECO)CILL4TIOPI OF FLM)S
Tutsl tutth bivughi totward
J21,508
2.775.653
3.097.161
ontinueJJ.,.

THE TrIUSLLM SHL4 fiiLNA.ASHERI JLM.4AT OF
E&SEX
NO'fLs i'o THE FIN'ANCIAL ST.4TEMEIYTS- ¢il•tivued
FOR THE YEAR ETr4DED30 Jumt 2023
CO.NIPARATIVFS FOR TIIE STATETrIEP4T OF FINLN.CI.IL Acni"ITILS-tokndttued
Total
rwid5
TOTAL FUNDS CARRIED FORW.
264.63S
3.091,866
3J56,501
TANGIBLE FI.XED ASSETS
Fthld
rittings
equipmeni
Toth15
COST
Ai l Jul), 202•
Additions
3,S66,680
tIO.963
12.332
3.380,0*1
811.Y63
AI 30 June *023
3.647.643
3.6fKJ.984
DbPXLCIAI'ION
Al l Jul). 21117
Chargc loy ytar
54.ni
477
177
62.603
1.¥2U
1.643
AI 30 JU￿ 2023
$4,721
654
64.423
I'kl. BOOK I'ALUL
AI 30 June 2023
3 J92.9•2
355
3.596.561
At 30 Jun¢ 2022
3511.959
4,927
53?
3.517,418
No dwllation iy char8&4 on buitdkn85 Utth conqtnth as the cwt of th¢ builditi8 is #lwd of irs prodU￿1Ve
CRF.DITORS: AMOUNTS FALLThG DUF. WITHI) ONE YEAR
2023
*022
Oth¥Y cr¢dilDrn
7,919
7,199
cOrttinu￿...

THE.1fUSI￿￿ SHIA JTHNA-ASHERI JXNIAAT OF
ESSEX
TrJ01"ES TO THE FINANCI.IL ST.4TEMEfm- tottlsttmed
FOR T1￿ YEAR ENDED 30 2011
CREDI"fORS: AMOUNTS FALLI.NC DUE ATrTER MOItL TlfAPI ONE I"EAR
2023
her¢r¢ditors
196.525
2(M).IX)O
MOVEMENf IDI FUTrIDS
Transfe
At
3016123
Ai Inra)
Ullrtstrlded funds
(ien¢rnl fuTKI
264.635
131.555
{96.052)
3(KJ.138
Restrlcted fvDd6
11)¢ Council i)I'EuropcAnJomDD15
Buildin& Fund
111.2CK)I
107,252
3.091.866
27.186
3 ?26.304
3.(￿)1,800
38,386
9(05?
3.226.304
T(yfAL
3356.501
169.941
3 J26.44?
Net moTreTh¢nt in fun￿ inclth in the &t¥)Ve Are ts follows:
Incornin8
Resowces
expcndcd
Movcmenl
in funds
Unrestrl¢tsO fun
Gcn¢rnl fiuxl
196,756
(65201
131,5.55
R¢$trl¢t¢d tsnd$
The Counctl ufEuropean Jamaats
Building FL￿d
141Xb)
11.2
27,186
27.180
J8.780
38.IB6
TOTAL FUNI DS
235,542
(65,0011
169.941
coDtinu¢d...

THE MUSLLM SH5.4 ITHNA-ASHERI JAMAAT OF
E&SEX
NufES TO THF FJNAryCIAL STATEMINTS- ¢￿tin￿(￿l
FOR THE EPIDLD 30 2023
,MOVEMENT IN FLTr4DS- ¢ontln4ed
Comp4rgtives for mov¢mc•t
Net
moiemetlt
infi
At
301&22
At inr21
funds
Unrtstrleted fwids
GenLral ￿nd
321508
223.586
(280,4591
264,6.15
Restrtctrd lund8
Th¥ CvuaLiI of Eur¢)[￿ Jams8ts
Buil¢Jing Fund
850
18501
281..109
2,775.653
3,091.866
1775.653
35,754
280.459
3.091,866
'ro'rAL FUYDS
3,097.161
259.340
-1.456.501
CornpNrntiY¢ nd moY¢wi in fwMi% intltw*d ui th¢ follows:
Tncomin8
ResotsTCC5 MovLmcTht
ex￿nd¢d
in fu5)d
Unrestrlrted fwn
O¢n¢rnl fLLnd
275.971
(52.3851
223J86
Rtjirlettd funds
The Ctstynril of European J•m8ws
Buildin$ Fund
1.250
14&)1
850
34.
36,154
(4(KJl
35.754
TOTAL FUNDS
31? 125
{5• 7851
259.340
A curtenl year 12 month5 8nd prior)t* 12 conth1￿ ￿*170￿ 1$ 0$ follows:
Transf¢r8
b*v¢¢tJ
mm'¢m¢ni
Ai
3016r23
Unr¢strl¢ted fundi
General fu￿1
321J08
355.141
1376.511)
3(KJ,138
Re¥trl¢t¢d fullds
Th¢ L()uncil ol'F.urop¢wJ J￿￿￿ts
Building Futld
(1?0501
388.561
2,775.653
3226304
2.775.643
74.140
376.511
3 ?26.3(
TOTAL FL"M)S
3,097.161
4?9.281
3.526.442
-1
ci)ntinued...

THE MUSLIM SHIA ITELYA-ASHERI JATrIAAT OF
ESSEX
NOTLS I'O I'HE FINJANCI.4L ST.4TFM£P¥tS-
FOR"fHL YLAR ENDED 30 j￿ne 2023
MOVEMENT IN TrINDs-¢oDrf￿4￿￿
A curreni ycaT 12 rnOn￿ and prior Ye￿ l• rN)Eth nd move￿l in Incl￿ in the 4F¥Jve gre
os follow$:
Incoming
Rc2M)UTce5
¢xJxndcd
MoVeD￿)I
in funds
Ullrtslrt¢l¢d funds
Gcncral fiind
(117.586)
355.141
Restrleted futtds
The Council ofEurryon Janw
Buildin¥ Fund
12.850
{8￿)
12,050
62.090
74.940
I¥￿)
74.140
T￿l'Al. fy'UNDS
547.667
{11¥.3861
429.2111
RLIAI'LD PAKfi' DI$CLOSURL$
There were no rclifrd [￿rtY transxtitffls rtff the yelrended 30 20JI .

THE ￿luSL￿[sH1A ITHYA.ASFIERtJLMAAT OF
ESSEX
DEI'AILED STATEMENT OF FIYJ ANCIAL ACTIVITIES
FOR TItE YLIR ENDED 30Jutte 2023
20?3
Tothl
2022
unrestri￿ ReAricted
ruThts
JNCO.IIfr' A,ND V'NIM)WNtLr44'18
Don#ii02)5
Gitl ftid
38.786
115.0?
115.7?2
115.722
17,639
191.958
3&786
230.744
lrtYesim¢ni Incoffle
Rcnts rec¢ived
Deposii o¢¢o#ni interesl
4.550
4.550
248
4.798
4,798
Tot*1 Intomln8 rexiurc
196.756
38.786
*J5.54•
EXPFYDITURE
Koi41ng don•tloJi And leRAcles
InEutsLnLe
id 8iAs and do￿110￿$
2,993
9.514
5,338
9.514
12J07
5,448
Support foity
M*nA8ement
IL1reb. Couniil athj water
Light and ht#i
Pvsu¥¥ S￿Lm)nery
Mfidre&￿ expenses
Marqutt and Ny87.
AHlim groni Hady
Hall HITC
Sub8CriPtv)ns
Travel ¢xpen5C•
833
4.691
3.5S8
1.767
2.937
17,750
456
833
4.(>91
3.558
1,767
2,937
17.750
450
3.397
310
2,118
6.401
17,(175
1,652
31,992
31392
31,953
FlnAD¢¢
Telcpknic
ljank chargc5
435
214
4.15
214
254
649
fA9
625
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THE mus￿ SHIA ITIIYA.ASHERI OF
ESSE
DETAILED SI'..ITEMENT OF FINAf4CIAL AcfiviTIF3
FOR TIIE YEAR ENDED 30 Jutt 2023
2023
Total
2022
Unrtstrirtcd
Rcstriclcd
Finance
InformitloD t¢¢hnoloEy
Rep¥its anLt
7.472
7.472
(Jth¢r
Fixtures and fJttin8S
Computer ¢quipmLltt
1.649
178
1.642
178
1.642
178
1.820
1.820
1.820
Govtrnth•ct ¢osts
Siindries
Accountw and Icga] frns
I.ty￿ Fees
1,560
934
5.699
986
934
8.267
10.761
10,761
6.678
Total TesourL%5 expamkd
65201
65.￿1
52,785
N¢t In¢om¢
131.555
38.386
169.941
259.340
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