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2024-12-31-accounts

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ROTHERHAM MOSQUE

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

CHARITY NUMBER 505942

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

ROTHERHAM MOSQUE

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2024

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

Page 1

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

ROTHERHAM MOSQUE CHARITY NUMBER 505942 24 Broom Road Rotherham South Yorkshire S60 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 AND MANAGEMENT Type of governing document Memorandum and Articles of Association How the charity is constituted Memorandum and Articles of Association Trustees Selection Method Voting

Objectives and activities

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 institutions for the dissemination of Islamic or what is deemed as a corollary to Islamic teaching, trainin and education to young people, elderly people, people with disabilities and individuals from a ethnic minority background.

Organisation

The trustees who have served during the year and since the year end are set out on page 1. Trustees are appointed by the board of trustees by the majority vote. 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

Decleration
Signed on behalf of cahrity's trustees
Signature
Full name Mr. Ghulam Yasseen
Position Trustee
Date 11/08/2025

Signature

Page 3

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF ROTHERHAM MOSQUE

FOR THE YEAR ENDED 31 DECEMBER 2024

CHARITY NUMBER 505942

We report on the accounts of ROTHERHAM MOSQUE for the year ended 31 December 2024, 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 charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed .

It is our responsibility to:

Basis of independent examiner’s report

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.

Independent examiner’s statement

In connection with our examination, no matter has come to our attention (other than that disclosed below*)

Signed Abdul Rashid Date 11/08/2025 Name: Abdul Rashid Abdul Rashid Relevant Professional qualifications or body: Chartered Certified Accountants Address: 1 Ronald Road Sheffield S9 4RH

Page 4

ROTHERHAM MOSQUE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024

INCOMING RESOURCES
Donations:
2
Interest received
Activities in furtherance of the
charity's objective:
Activities for generating funds:
RESOURCES EXPENDED
Cost of generating funds:
Charitable expenditure :
5
Cost of activities in furtherance
of the charity's objective:
Establishment and education.
5
Management and administration.
5
Total resources expended
NET INCOMING RESOURCES
6
NET MOVEMENT IN FUNDS
Funds balances B/fwd at 01/01/2024
Funds balances C/fwd at 31/12/2024
£
UNRESTRICTED
233,115
7,000
240,115
-
0
44,027
842
44,868
195,246
718,207
913,453
£
RESTRICTED
-
-
-
-
-
-
-
-
-
-
2024
£
TOTAL
233,115
7,000
240,115
-
-
44,027
842
44,868
195,246
718,207
913,453
2023
£
TOTAL
94,638
2,745
97,383
46,457
551
47,008
50,375
667,832
718,207

All incoming resources and resources expended derive from containing activities.

Page 5

ROTHERHAM MOSQUE

CHARITY BALANCE SHEET AS AT 31 DECEMBER 2023

FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Cash at bank & in hand
CREDITORS
Amounts falling due within one year
8
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
9
NET ASSETS OVER LIABILITIES
FUNDS ACCOUNT:
UNRESTRICTED FUNDS
Approved by the Board of Trustees:
Mr. Ghulam Yasseen
Trustee
11/08/2025
2024
£
578,504
335,918
914,422
968
913,453
0
913,453
£913,453
2023
£
561,485
157,545
719,030
823
718,207
0
£718,207
£718,207

Page 6

ROTHERHAM MOSQUE

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. ACCOUNTING POLICIES

(a) Basis of preparation

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.

(b) Charity status

The charity is a governed by trust deed. The trustees are named on page 1.

(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.

(e) Incoming resources

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.

(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 % on cost Fixture and Fitting 10% on net book value 2. DONATIONS 2024 2023 233,115 94,638

Donations include general donations and collection made on Friday, Eid and during Ramadan month from people attending mosque.

3. Charity owned a property sometime ago, which is sold to buy new property for the Mosque.

----- Start of picture text -----
2024 2023
£ £ £ £
UNRESTRICTED RESTRICTED TOTAL TOTAL
- -
Children's' parents regular monthly donations
- - -
----- End of picture text -----

Page 7

ROTHERHAM MOSQUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

5. TOTAL RESOURCES EXPENDED

Establishment and Education
Utilities
Telephone and stationary
Staff & Teaching costs
Repairs & renewals
Building Insurance
Accountancy
Professuional & Legal Fees
Management and Administration
Bank charges
Sundry & cleaning
Total resources expended
UNRESTRICTED
£
9,364
275
30,334
953
2,562
540
44,027
0
842
842
44,868
RESTRICTED
£
-
-
-
-
-
-
-
-
-
-
-
TOTAL
2024
£
9,364
275
30,334
953
2,562
540
-
44,027
0
842
842
44,868
TOTAL
2023
£
11,710
387
26,524
4,728
2,607.1
500.0
-
46,457
0
551
551
47,008

6. NET INCOMING REOURCES FOR THE YEAR

This is after charging:
Depreciation
2024
£
2023
£

ROTHERHAM MOSQUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

6. STAFF COSTS AND NUMBERS

Staff costs were as follows:
Wages and Teaching Cost
Social Security costs
Pension
Staff numbers were as follows:
Teaching and traing
2024
£
29,165
942
1,168
31,275
2024
£
2
2023
£
25,605
136
919
26,660
2023
£
2

7. TANGIBLE FIXED ASSETS

COST
As at 1st January 2024
Additions new mosque building.
At 31st December 2024
DEPRECIATION
As at 1st January 2024
At 31st December 2024
NET BOOK VALUE
At 31st December 2024
As AT 3st December 2023
New Mosque
Buildings
£
561,485
17,019
578,504
-
-
578,504
561,485
Total
£
561,485
17,019
578,504
578,504
561,485

ROTHERHAM MOSQUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

8. DEBTORS
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security costs
Accountancy
Pension
10. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Interest free loans (repayable on demand)
2024
£
Nil
2024
£
326
540
102
968
2024
£
0
2023
£
Nil
2023
£
135
600
87
822
2023
£
0

Page 10