.
## **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 Masjid(s) for the perfomance of congregational and other prayers 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, trainin 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 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:
- 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**
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*)
- (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
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or (2) to which , in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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