a +. ## ROTHERHAM MOSQUE REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 CHARITY NUMBER 505942 **----- Start of picture text -----**
||||| |---|---|---|---| |SO| |CONTENTS|PAGES| |Legal and administrative|information|1| |Report of the|trustees|2-3| |Independent examiners|report|4| |Statement of financial|activities|5| |Charity|balance Sheet|6| |Notes forming part of|the Financial|Statements|7-11| **----- End of picture text -----**
| | | ee FOR THE YEAR ENDED 31 DECEMBER 2023 ## ROTHERHAM MOSQUE ## LEGAL AND ADMINISTRATIVE INFORMATION ## re |TRUSTEES:|Mr. Ghulam Yasseen| |---|---| ||Mr. Mohammed Akram| ||Mr. Mohammed Raza Afzal| ||Mr. Mohammed Siddiq| ||Mr Arshad Khan Ashraf| ||Mr Kalim Mahmood Yasseen| ||Mr Zubair Mohammed Hussain| |REGISTERED OFFICE;|24 Broom Road| ||Rotherham| ||South Yorkshire| ||S60 2TA| |CHARITY NUMBER:|505942| |ACCOUNTANTS:|Smart Accounting Ltd| ||1 Ronald Road| ||Darnall| ||Sheffield| ||S9 4RH| |BANKERS:|Yorkshire Bank| ||1 Frederick Street| ||Rotherham| ||South Yorkshire| ||S60 1QP| |Neene|| Page | : | | | ## TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 ## nn. ROTHERHAM MOSQUE CHARITY NUMBER 505942 |ROTHERHAM MOSQUE
CHARITY NUMBER 505942|| |---|---| |24 Broom Road|| |Rotherham|| |South Yorkshire|| |$60 2TA|| |TRUSTEES|OFFICE| |Mr. Mohammed Raza Afzal|| |Mr. Mohammed Akram|| |Mr. Ghulam Yasseen|Chairman| |Mr. Mohammed Siddiq|| |Mr Arshad Khan Ashraf|| |Mr Kalim Mahmood Yasseen|| |Mr Zubair Mohammed Hussain|| |STRUCTURE, GOVERNANCE ANDMANAGEMENT|| |Type ofgoverning document|Memorandum and Articles ofAssociation| |How the charity is constituted|Memorandum and Articles ofAssociation| |Trustees Selection Method|Voting| |Objectivesandactivities|| The Rotherham Mosque is constituted by memorandum and Articles of Association under the charity no 505942. The objectives of the trust are to deliver Mosque services for the benefit and use of the Muslim Pakistani / Kashmiri Community of Rotherham including: ¢To establish, Operate and maintain Masjid(s) for the perfomance of[congregational][and][other][praycrs][and][religious][rites][and][activities.] *To establish, Operate and maintain institutions for the dissemination of Islamic or what is deemed as a corollary to Islamic teaching, trainir and education to young people, elderly people, people with disabilities and individuals from a ethnic minority background. * The provision of opportunities for communities to use the Mosque facilities to deliver faith activities. * To co-operate with other institutions having similar aims and objectives and affiliations. * To undertake any other religious and educational purposes of a charitable nature as the Trustees may from time to determine. ## Organisation ‘The trustees who have served during the year and since the year end are set out on page |. Trustees are appointed by the board of trustees by the majority vole. They will serve as a trustee until they resign or removed from the board by majority vote, Trustee meet regularly as and when required discuss any project or general progress. ## Income Generation Income was generated by the Local Muslim community to promote the objective. Page 2 ## Risk Management The Trustees have examined the major strategic, business and operational risks which the charity faces and confirms that systems have been established to enable regular reports to be produced so that any necessary steps can be taken to lessen those risks. ## Financial review Charity does not have any specific policy to maintain reserve funds. It will call at local community to donate funds when charity is short of funds and needs money for any specific project. |Decleration|| |---|---| |Signature|Signed on behalf
ofcahrity's trustees
az| |Fullname|Mr. Ghulam Yasseen| |Position|Trustee| |Date|10/17/2024| |SR
SS|SR
SS| |---|---| ||Page 3| ||!| |||e| ## INDEPENDENT EXAMINER’S REPORT ## TO THE TRUSTEES OF ROTHERHAM MOSQUE FOR THE YE 3 CHARITY NUMBER 505942, eee We report on the accounts of ROTHERHAM MOSQUE for the year ended 31 December 2023, which are set out on pages 5 to 10. Respective responsibilities of trustees and examiner The charity’s trustees are responsible for the preparation of the accounts. The(the charity’s2011 Act) trusteesand that consider an independent that an auditexamination is not requiredis needed for this. year under section 144(2) of the Charities. Act 2011 It is our responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the General Direction given by the Charity Commission (under section 145(5)(b) of the 2011 Act,) and - to state whether particular matters have come to my attention. ## Basis of independent examiner’s report **----- Start of picture text -----**
My examination was carried out in accordance with general directions given by the charity commission. An examination
includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those
records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanation from
the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be
required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair " view
and the report is limited to those matters set out in the statement below.
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## Independent examiner’s statement **----- Start of picture text -----**
In connection with our examination, no matter has come to our attention (other than that disclosed below*)
(1) Which gives us reasonable cause to believe that in, any material respect, the requirements:
- to keep Proper accounting records in accordance with section 130 of the 2011 Act; and
- haveto preparenot been accountsmet; whichor accord with the accounting records and comply with the accounting requirements of the 2011 Act
(2) toreached. which , in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be
Signed pMadowd Dae (I~ ly- QoQa
Name: Abdul Rashid
Abdul Rashid
Relevant Professional qualifications or body: Chartered Certified Accountants
Address: 1 Ronald Road Sheffield $9 4RH
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## ROTHERHAM MOSQUE ## STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2023 |eS|eS|eS|eS|eS|eS| |---|---|---|---|---|---| ||||2023||2022| |||£|£|£|£| ||UNRESTRICTED||RESTRICTED|TOTAL|TOTAL| |INCOMIN
URCES
Donations:
Interest received|2|94,638
2,745|-|94,638
2,745|81,560
107| |Activities in furtherance ofthe|||||| |charity's objective:|||||| |Activities forgenerating funds:|||||| ||as|||866|| |RESOURCESEXPENDED|||||| |Cost ofgenerating funds:||-|-|-|| |Charitable expenditure :|5|0|:|-|| |Cost ofactivities in furtherance|||||| |ofthe charity's objective:|||||| |Establishment and education.|5|46,457|-|46,457|42,910| |Management and administration.|5|551|-|551|823| |Total resourcesexpended||47,008|-|47,008|43,732| |NET INCOMINGRESOURCES|6|50,375|-|50,375|37,934| |NETMOVEMENT INFUNDS|||||| |Funds balances B/fwd at01/01/2023|———|667,832
SSa|-
a
SS|667,832|629,898
ee| |Fundsbalances C/fwd at31/12/2023||718,207|-|718,207|667,832| ||||||\| |All incoming|resources andresources expended derive from containing activities.||||| |cn
einem
etme
eee|||||| Page 5 ## ROTHERHAM MOSQUE ## CHARITY BALANCE SHEET AS AT 31 DECEMBER 2023 **----- Start of picture text -----**
EEE
2023 2022
£ £
FIXED ASSETS
Tangible assets 7 561,485 561,485
CURRENT ASSETS
Cash at bank & in hand 157,545 106,912
719,030 668,397
CREDITORS
Amounts falling due within one year 8 823 565
TOTAL ASSETS LESS CURRENT
LIABILITIES 718,207 667,832
CREDITORS
Amounts falling due after more than one year 9 0 0
NET ASSETS OVER LIABILITIES 718,207 £667,832
FUNDS ACCOUNT:
UNRESTRICTED FUNDS £718,207 £667,832
Approved by the Board of Trustees:
Mr. Ghulam Yasseen _— Trustee
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Neee
Page 6
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ROTHERHAM MOSQUE
NOTES TO THE ACCOUNTS.
FOR THE YEAR ENDED 31 DECEMBER 2023
SS
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1. ACCOUNTING POLICIES
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## (a) Basis of preparation **----- Start of picture text -----**
The financial statements have been prepared on basis of historic; cost ( except that investments. are shown at market value)
in accordance wth:
Accounting and Reporting by Charities-Statement of Recommeded Practice. (SORP 2005).
With accounting standards and with the Charties Act 2011.
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(b) Charity status
The charity is a governed by trust deed. The trustees are named on page 1.
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(c) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the
general objectives of the charity and which have not been designated for other purposes.
(d) Restricted funds
These are to be used for specific purposes as laid down by the donor- Expenditure that meets these criteria is charged
to fund, together with a fair allocation of management and support cost.
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## (e) Incoming resources **----- Start of picture text -----**
All incoming resources are included in the SORP when the charity is legally entitled to the income and the amount can
be qualified with reasonable accuracy.
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(f) Resources expended
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs
related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to
activities on a basis consistent with use of the resources.
(g) Tangible fixed assets and depreciation
Tangible fixed assets costing more than £100 are capitalised and included at cost including any incidental expenses of
acquisition. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their
expected useful economic lives as follows:
Land and Building 0% oncost
Fixture and Fitting 10% on net book value
2. DONATIONS
2023 2022
So 92,663 76,097
Donations aaEnnanemmmmmmmmmmmenemesat —
attending mosque. include general donations and collection made on Friday, Eid and during Ramadan month from people
3. Charity owned a property sometime ago, which is sold to buy new property for the Mosque.
£ 2023 2022
UNRESTRICTED £ £ £
RESTRICTED TOTAL TOTAL
Children's' parents regular monthly donations - -
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## ROTHERHAM MOSQUE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ## El ## 5. TOTAL RESOURCES EXPENDED ||UNRESTRICTED|UNRESTRICTED|RESTRICTED|RESTRICTED|TOTAL
2023|TOTAL
2022| |---|---|---|---|---|---|---| |||£|£||£|£| |Establishment and Education
Waterrates
Lightandheat
Telephone andstationary
Staff&Teaching costs
Repairs&renewals
Building Insurance
Accountancy
Professuional& Legal Fees|————————— EE
334
11,377
387
26,524
4,728
2,607
500
46,457
eeeens||ESS
-
334
-
11,377
-
387
-
26,524
-
4,728
-
2,607
500
:
-
-
46,457
ens|||SooEEE
760
12,019
381
24,031
2,784
2,435.0
500.0
eT
42,910
>| |Management andAdministration||||||| |Bankcharges
Sundry& cleaning|0
551
st||-
:||0
551
ss|1
821
ee| |Total resourcesexpended||47,008||-|47,008|43,732| |6. NETINCOMING REOURCESFORTHEYEAR||||||| ||||||2023|2022| |This is after charging:|||||£|£| |Depreciation||||||| |SS
Page8||||||| | | q ## ROTHERHAM MOSQUE ## NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ## 6. STAFF COSTS AND NUMBERS **----- Start of picture text -----**
Staff costs were as follows: 2023 2022
£ £
Wages and Teaching Cost 25,605 23,275
Social Security costs 136 314
Pension 919 756
26,660 24,345
Staff numbers were as follows: 2023 2022
£ £
Teaching and traing ___2 a a 4
7. TANGIBLE FIXED ASSETS
New Mosque
Buildings Total
£ £
COST
As at Ist January 2023 561,485 561,485
Additions new mosque building. 0 :
At 31st December 2023 561,485 561,485
S885 SS See
DEPRECIATION
As at Ist January 2023 :
At 31st December 2023 :
—_————S=—=
NET BOOK VALUE
At 31st December 2023 561,485 561,485
Se aaa
As AT 3st December 2022 561,485 561,485
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Page 9 ## ROTHERHAM MOSQUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ## oo **----- Start of picture text -----**
|||||| |---|---|---|---|---| |8.|DEBTORS| |2023|2022| |£|£| |Nil|Nil| |SSS|——E__ EEE| |9.|CREDITORS:|AMOUNTS|FALLING|DUE WITHIN ONE YEAR| |2023|2022| |£|£| |Taxation and social security|costs|135|7| |Accountancy|600|500| |Pension|87|8S| |823|565| |eS|eee| |10.|CREDITORS:|AMOUNTS FALLING|DUE|AFTER MORE THAN ONE YEAR| |2023|2022| |£|£| |Interest|free loans (repayable on demand)|_|_—| **----- End of picture text -----**
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