**Charity Registration No. 503752** ## **REDDITCH MOSQUE TRUST** ## **(MASJID-E-NOOR)** ## **28 EASEMORE ROAD REDDITCH WORCESTER B98 8HA** ## **CONSOLIDATED** ## **F I N A N C I A L S T A T E M E N T S** **YEAR ENDED 31 MARCH 2023** REDDITCH MOSQUE TRUST (MASJID-E-NOOR) ## YEAR ENDED 31 MARCH 2023 |CONTENTS

ASSOCIATION INFORMATION

REPORT OF THE TRUSTEES
INDEPENDENT EXAMINERS REPORT
STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET
NOTES TO THE ACCOUNTS|PAGE
1
2-3
4
5
6
7-8| |---|---| REDDITCH MOSQUE TRUST ## (MASJID-E-NOOR) ## YEAR ENDED 31 MARCH 2023 ## ASSOCIATION INFORMATION CHARITY REGISTRATION NUMBER 503752 CHAIRMAN (TRUST) ABDUL RAHIM EXISTING MOSQUE COMMITTEE – CHAIRMAN ABDUL RAHIM EXISTING MOSQUE COMMITTEE – TREASURER MOBEEN UL-HASSAN NEW MOSQUE COMMITTEE – CHAIRMAN NASIR AHMED NEW MOSQUE COMMITTEE – TREASURER TAHIR HANIF MAHMOOD (Both Committees operate under the advice and instruction of – REDDITCH MOSQUE TRUST REGISTERED ADDRESS JINNAH ROAD REDDITCH WORCESTER B98 7ER ACCOUNTANTS KAISER NOUMAN NATHAN LLP 57 ALFRED STREET BIRMINGHAM B12 8JP BANKERS LLOYDS TSB BANK PLC CHURCH GREEN EAST REDDITCH B98 8BZ - 1 - REDDITCH MOSQUE TRUST ## (MASJID-E-NOOR) ## TRUSTEES REPORT ## FOR THE YEAR ENDED 31 MARCH 2023 The Trustees present their report and financial statements for the year ended 31 March 2023. 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 Redditch Mosque Trust (Masjid-E-Noor), the Charities Act 2011 and "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) (effective 1 April 2019)". ## **Objectives and activities** Redditch Mosque Trust (Masjid-E-Noor) is a Charity Organisation. It is registered with the Charity Commissions (No. 503752) and constituted by Deed of Trust. The Charity is administered by a Trust Committee. The principal object of the Charity is to provide a Place of Worship, Religious Teachings and Education Centre for the benefit of the local community. Policies are in place for recruitment, anti-bullying and safeguarding but not regulated by any other organisation and no serious incident reported or needed. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Redditch Mosque Trust (Masjid-E-Noor) should undertake. ## **Achievements and performance Financial review** It is the policy of the Redditch Mosque Trust (Masjid-E-Noor) that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Redditch Mosque Trust (Masjid-E-Noor) current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The Trustees has assessed the major risks to which the Redditch Mosque Trust (Masjid-ENoor) is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. - 2 - REDDITCH MOSQUE TRUST ## (MASJID-E-NOOR) ## - TRUSTEES REPORT Continued ## FOR THE YEAR ENDED 31 MARCH 2023 ## **Structure, governance and management** The Trustees who served during the year and up to the date of signature of the financial statements were: GUL MUBARAK BASHARAT HUSSAIN MEHBOOB AKHTAR AYAZ ALI MOHAMMED BASHIR MOHAMMED ISHAQ MOHAMMED IRFAN MOHAMMED SHAFIQ MOHAMMED RIAZ MAZAR HUSSAIN KAFWEL ANWAR MOHAMMED HAFIZ MUKHTAR HUSSAIN ABDUL GHAFFAR JAVED IQBAL MOBEEN UL-HASSAN MIR HUSSAIN (Deceased 1[st] February 2023) ## **Status** Redditch Mosque Trust is a Registered Charity. FOR AND ON BEHALF OF THE TRUSTEES ABDUL RAHIM (CHAIRMAN) 09 November 2023 - 3 - REDDITCH MOSQUE TRUST ## (MASJID-E-NOOR) ## INDEPENDENT EXAMINER'S REPORT ## TO THE TRUSTEES OF REDDITCH MOSQUE TRUST (MASJID-E-NOOR) We report to the Trustees on our examination of the financial statements of Redditch Mosque Trust (Masjid-E-Noor) for the year ended 31 March 2023. ## **Responsibilities and basis of report** As the Trustees of the Redditch Mosque Trust (Masjid-E-Noor) you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). We report in respect of our examination of the Redditch Mosque Trust (Masjid-E-Noor) financial statements carried out under section 145 of the 2011 Act . In carrying out our examination , we have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts 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. We understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 April 2015. We have completed our examination. We confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect: - 1 accounting records were not kept in respect of the Redditch Mosque Trust (Masjid-ENoor) as required by section 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the applicable requirements concerning the - form and content of accounts set out in the Charities (Accounts and Reports) - Regulations 2008 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. We 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. Kaiser Nouman Nathan LLP 57 Alfred Street Sparkbrook Birmingham B12 8JP Dated: 09 November 2023 - 4 - REDDITCH MOSQUE TRUST MASJID-E-NOOR ## CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES ## YEAR ENDED 31 MARCH 2023 |INCOME AND
EXPENDITURE
INCOMING RESOURCES
INCOMING RESOURCES
FROM GENERATED FUNDS
Voluntary Income
Investment Income
Funeral Services
Grant
Other Income
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
ADMINISTRATION AND
CHARITABLE ACTIVITIES
TOTAL RESOURCES EXPENDED
NET INCOMING RESOURCES
FUNDS BALANCES B/F 1.4.22
FUNDS BALANCES C/F 31.3.23|Notes
4
|Unrestricted
Funds
Restricted
Funds
£
£
New Mosque
Project
205,743
600
-
-
-
-
-
-
-
-
**___________**
**___________**
205,743
600
**___________**
**__________**
131,625
24,352
**___________**
**___________**
131,625
24,352
**___________**
**__________**
74,118
-23,752
458,350
2,264,667
**___________**
**___________**
532,468
2,240,915
**===========**
**===========**|Unrestricted
Funds
Restricted
Funds
£
£
New Mosque
Project
205,743
600
-
-
-
-
-
-
-
-
**___________**
**___________**
205,743
600
**___________**
**__________**
131,625
24,352
**___________**
**___________**
131,625
24,352
**___________**
**__________**
74,118
-23,752
458,350
2,264,667
**___________**
**___________**
532,468
2,240,915
**===========**
**===========**||RMT
Welfare
2023
TOTAL
2022
£
£
£
31,749
238,092
248,934
-
- 5
-
-
-
-
-
18,060
-
-
400
**_________**
**__________**
**__________**
31,749
238,092
267,399
**_________**
**_________**
**__________**
51,111
207,088
167,941
**_________**
**__________**
**___________**
51,111
207,088
167,941
**_________**
**__________**
**__________**
-19,362
31,004
99,458
32,718
2,755,735
2,656,277
**_________**
**__________**
**__________**
13,356
2,786,739
2,755,735
**=========**
**==========**
**===========**| |---|---|---|---|---|---| |||Funds
£
205,743
-
-
-
-
**___________**
205,743
**___________**
131,625
**___________**
131,625
**___________**
74,118
458,350
**___________**
532,468
**===========**|||| ||||








||| |||||**_**
**_**
|| |||||
**_**
**=**|| All of the above results are derived from continuing activities. All gains and losses recognised in the year are included. - 5 - REDDITCH MOSQUE TRUST (MASJID-E-NOOR) ## CONSOLIDATED BALANCE SHEET AS AT 31 MARCH 2023 |Notes
FIXED ASSETS
Tangible Assets
2
CURRENT ASSETS
Cash at Bank & in Hand
Other Debtors
CREDITORS: Due within one year
Creditors
3
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
FUNDS
Unrestricted
Restricted|2023
£
£
2,694,054
93,183
7,508
___________
100,691
**___________**
8,006
_______
92,685
________
2,786,739
**===========**
539,542
2,247,197
**____________**
2,786,739
**===========**|2022
£
£
2,486,494
270,405
9,011
___________
279,416
**___________**
10,175
_______
269,241
________
2,755,735
**===========**
484,786
2,270,949
**____________**
2,755,735
**===========**| |---|---|---| The Financial Statements on pages 4 to 7 were approved by the trustees on 09 November 2023 and sign on their behalf by: ## ABDUL RAHIM Chairman 09 November 2023 - 6 - ## REDDITCH MOSQUE TRUST ## (MASJID-E-NOOR) ## NOTES TO THE ACCOUNTS ## YEAR ENDED 31 MARCH 2023 ## 1. ACCOUNTING POLICIES ## (a) Convention The accounts have been prepared in accordance with the historical cost convention and in accordance with applicable accounting standards and the statement of Recommended Practice on “Accounting by Charities” and applicable accounting standards. ## (b) Depreciation Depreciation is provided on tangible fixed assets in order to write off those assets over their anticipated useful lives. The bases and rates used are as follows: Fixtures Fittings and Equipment = 15% per annum on net book value Freehold Premises = 1% on cost ## (c) Income Income is included in the income and expenditure account as soon as its receipt becomes due. |2. TANGIBLE ASSETS
Freehold
Fixtures Fittings
Premises
and Equipment
£
£
(See Note 2a)
COST
At 31 March 2022
2,731,747
27,385
Additions
237,836
-
**_________________**
**______________**
At 31 March 2023
2,969,583
27,385
**_________________**
**______________**
DEPRECIATON
At 31 March 2022
256,207
16,430
Charge for the year
29,696
580
**________________**
**_____________**
At 31 March 2023
285,903
17,012
**_________________**
**______________**
NET BOOK VALUE
At 31 March 2023
2,683,680
10,373
**===========**
**========**
At 31 March 2022
2,475,540
10,955
**===========**
**========**
2a. FREEHOLD PROPERTY
Cost b/f
Addition
£
£
Existing Mosque – 28 Easemore Road
288,311
237,836
New Mosque Project - Costs to-date at Jinnah Rd
2,443,435
-
**____________**
**__________**
2,731,746
237,836
**===========**
**===========**|Total
£
2,759,132
237,836
**_________________**
2,996,968
**_________________**
272,637
30,276
**_________________**
302,913
**_________________**
2,694,054
**===========**
2,437,390
**===========**
Total
£
526,147
2,443,435
**____________**
2,969,582
**===========**| |---|---| - 7 - ## REDDITCH MOSQUE TRUST ## (MASJID-E-NOOR) ## NOTES TO THE ACCOUNTS ## YEAR ENDED 31 MARCH 2023 |3. CREDITORS
Accountancy
Bookkeeping
Other Creditors
4. ADMINISTRATION AND
CHARITABLE ACTIVITIES
Wages and Staff Costs
Charitable Activities
Staff Pension
Insurance
Light and Heat
Telephone
Rent & Rates
Repairs and Maintenance
Subscriptions
Bank Charges
Cleaning
Book Keeping
Accountancy and Audit
Sundries
Educational
Computer & IT
Legal and Professional
Printing and Stationery
Depreciation|Unrestricted
£
73,820
51,111
107
5,425
17,395
922
3,198
4,096
689
-
889
-
1,214
463
7,294
1,155
7,796

959
6,203
**___________**
182,736
**===========**|2023
2022
£
£
2,248
2,168
650
650
5,108
7,357
**_________**
**_________**
8,006
10,175
**========**
**========**
2023
2022
Restricted
Total
£
£
£
-
73,820
50,652
-
51,111
44,036
-
107
372
-
5,425
3,417
-
17,395
17,327
-
922
856
-
3,198
1,039
-
4,096
5,495
-
689
505
-
-
850
-
889
3,659
-
-
650
280
1,494
1,500
-
463
342
-
-
-
7,294
1,155
7,796
-
-
7,222
-
959
769
24,072
30,275
29,250
**___________**
**___________**
**___________**
24,352
207,088
167,941
**===========**
**==========**
**==========**| |---|---|---| - 8 -