REGISTERED CHARITY NUMBER: 511758
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR DERBY JAMIA MOSQUE
Ashtree Audit Ltd Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 Ground Floor
H5 Ash Tree Court Nottingham Business Park Nottingham NG8 6PY
==> picture [2 x 7] intentionally omitted <==
----- Start of picture text -----
|
----- End of picture text -----
DERBY JAMIA MOSQUE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
==> picture [293 x 185] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|Page|
|Reference|and|Administrative|Details|I|
|Trustees'|Report|2|to|5|
|Report|of the Independent|Auditors|6|to|7|
|Statement of Financial|Activities|8|
|Statement|of Financial|Position|9|
|Statement of Cash|Flows|10|
|Notes|to|the|Statement|of Cash|Flows|11|
|Notes|to|the|Financial|Statements|12|to|19|
|Detailed|Statement|of Financial|Activities|20|to|21|
----- End of picture text -----
| | | | | |
DERBY JAMIA MOSQUE
REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES N Hussain M Hussain B Ali F A Akbar ZMMasoodHussain . PRINCIPAL ADDRESS 6 Rosehill Street Derby DE23 8EX REGISTERED CHARITY NUMBER 511758
AUDITORS Ashtree Audit Ltd Statutory Auditor Ground Floor HS Ash Tree Court Nottingham Business Park Nottingham Nottinghamshire NG8 6PY
SOLICITORS Flint Bishop Solicitors St Michael's Court St Michael's Lane, Derby Derby Derbyshire DEI 3HQ
| | | | | | | | | | | | | | | \ |
Page |
;
| | |
DERBY JAMIA MOSQUE TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The purposes of the Charity as set out in its governing document.
The charity's aim and objectives are described in the Trust Deed dated 3rd June, 1984. The trustees confirm that they have complied with the duties in section 17 (5) of the 2011 Charities Act; in that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit, when reviewing the charity's aims and objectives and in planning future activities. The objectives described are:
-To worship God; -To promote the Muslim religion through social and cultural activities in the city of Derby; and -To provide after school classes for learning Islamic Education and Arabic Language.
The Charities strategies for achieving its aims and objectives in the future: The charity recognises that the membership fees are the primary source of the charitable income that ensures that the organisation is able to continue to operate and cover its general overheads. Tuition is provided as an additional service and is charged accordingly, it is intended that the amount charged at least covers the costs of providing that service and in addition provides a contribution to the Mosque general funds. Funds for capital improvements have historically largely been achieved by internal fund raising from the charity's own members, this is likely to continue in future.
Significant activities The Charity intends to continue its educational classes to younger persons and to continue to promote the Muslim religion throughout the community and City. The mosque reaches out to all persons in the locality and, through the use of additional smaller buildings, gives the public greater access to the charity.
The charity will continue to hold events on behalf of the members as required.
Public benefit
In previous years extensions of existing properties and acquisition of new properties were undertaken in order to increase the number of people attending the mosque. In recent years, the charity has purchased additional properties at Village Street and 76 Whitaker Street. The charity also continues to improve classroom facilities in order to facilitate the increased demand for learning of Islamic education. The core objectives continue to be to provide new improved Islamic courses and to bring various guest speakers to give lectures as well as improve the quality of teaching. The core objective of the charity is to continue to maintain self sustainability with no reliance upon external factors or funders. To this end, the charity continues to keep a close control of the finances, continuing to monitor expenditure and to enhance both members subscriptions, donations and tuition fees. The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Volunteers To achieve its objectives, the charity is reliant upon the staff employed either on full or part time basis and upon the members and volunteers, all of whom are dedicated to helping the charity.
ACHIEVEMENTS AND PERFORMANCE
Fundraising activities The charity relies upon subscriptions from its members during the year, and additional internal fundraising from its members and donors for specific purposes such as the purchase of property in order to expand and enhance the learning experience.
received. There have been no other substantial external fundraising activities and no external third party funding or donations have been
Page 2
| |
| | | |
DERBY JAMIA MOSQUE TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE Achievements and performance The charity has achieved its continuing objectives of providing a venue for worship to the local Muslim community, it has also expanded its capacity for teaching Islamic education to both young and old members alike. The Mosque undertakes events within the local community and operates as a ‘central hub! to its members. The Mosque continues to be self-sufficient, and provides services to its members at an affordable rate. The difference the charity's performance during the year has made to the beneficiaries of the charity: ~ The charity has been able to provide the local community and its members with a safe environment in which to worship God, as well as integral centre for teaching and providing community facilities. - The use of additional smaller buildings gives members greater access to the charity in a more personal manner and smaller groups. - The degree to which the achievements and performance during the year have benefited wider society: - The charity seeks to promote the Muslim religion throughout the city of Derby, it provides support to individuals and educates children and adults that wish to learn about Islam.
- The charity continues to hold a variety of events on behalf of the members as required. How the achievements during the year measure up to the objectives set: The committee are satisfied with the achievements attained during the year, it has met its primary objectives in providing facilities and services to the local community, and has maintained and managed its finances responsibly by continuing to monitor expenditure, and to enhance members' subscriptions, donations and tuition fees. The charity remains in a position to cover its overheads as well as being able to raise sufficient funds as and when required to purchase capital items and property in furtherance of its objectives. Expenditure incurred in the year in order to raise income in the future: £29,969 was spent on repairs on existing properties. The charity uses properties to provide educational classes to children and adults in line with the charity’s objectives.
Property purchases and improvements enable the charity to increase its membership base and to provide educational classes to a greater number of children and adults, in furtherance to the charity’s objectives. The classes generate tuition income, and additional membership fees, for both current and future periods.
Significant events which have affected the financial performance and financial position: Changes in fixed assets are shown in the detail in the notes to the accounts.
The charity has chosen not to revalue its land and property, it has used historic cost or net current value,
FINANCIAL REVIEW Financial position Total funds increase to £5,178,674 from £5,105,134 (2024). This increase is analysed as follows: Restricted reserves have stayed at £184, and unrestricted reserves increased from £5,104,950 to £5,178,674. The above shows an overall net increase of £73,724 (2024: £53,414). Financial performance during the period shows total income increasing to £804,640 from £690,599 (2024), and total expenditure increased from £637,185 (2024) to £730,916.
Net income increased by 38.0% to £73,724 from £53,414 (2024). Funds of £26,969 have been allocated for repairs and maintenance of charity's properties from existing cash resources without resorting to external funding, borrowing or grants.
Principal funding sources The charity receives its income from members' donations, membership fees and from tuition fees. Expenditure is primarily on wages and salaries in respect of the running of the charity, this includes tuition costs in respect of after school classes and furtherance of the charity's objectives. The charity is not generally dependent upon, nor has it received grants from any external bodies in the past except from the government in respect of HMRC’s Coronavirus Job Retention Scheme. Income from the charity's members is in effect expended upon those same members by way of the provision of a place of worship, and through education.
|
Page 3
DERBY JAMIA MOSQUE
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
FINANCIAL REVIEW
Reserves policy
The reserves policy of the trustees is to increase unrestricted funds, in order to primarily continue the development of the principal office of the charity. Unrestricted reserves stand at £5 ,178,674 and restricted reserves £184. At present, reserves are in excess of £5 million, the majority of which are invested in freehold land and property. Whilst the charity looks to increase unrestricted funds, it recognises that it also wishes to continue to acquire new properties or improve existing ones from its own internally generated unrestricted cash resources. The level of cash reserves is therefore liable to fluctuate depending upon the level of asset purchases and improvements that occur in each year.
eachThe boardfund. of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of Going concern As part of the going concern review, the trustees have considered its current working capital and cash resources together with cash flow forecasts for a period of at least 12 months from the date of signing of these financial statements and are confident that the charity can meet its liabilities as they fall due. ; FUTURE PLANS Work has commenced ona substantial extension at the 6 Rosehill Street site at an agreed contracted cost of £850,000, which, once completed,facilities. will significantly increase the number of people available to attend the mosque and substantially improve existing
STRUCTURE, GOVERNANCE AND MANAGEMENT
Nature of governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The Charity is constituted as an unincorporated charity, established by Trust Deed and its governing document is a Trust Deed and its formal provisions.
The Governing Document is dated 3rd June 1984,
The governing document was amended on 19th February 1992, 18th November 2007, 20th December 2009, ist January 2012 and 13th January 2013.
Recruitment and appointment of new trustees The management Committee consists ofbetween six and twelve members, who are appointed every two years at an Annual General Meeting. Potential committee members are identified and selected from the Charity's general membership and local community, Trustees are selected based upon their knowledge, relevant skills and time available to commit to the charity.
How the charity makes decisions and how decisions are delegated: The charity has a management committee (trustees) of volunteer members, who have overall control and responsibility for policy and major decision making.
Day to day management and responsibility for implementing policies is carried out by a paid manager and other assistants/administrators. Tuition and other part time staff are employed for specific tuition and tasks.
Organisational structure The current Trustees are and their roles in the charity are as follows:
==> picture [209 x 61] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Nazir Hussain|-|Chairman|
|Haji|Zahid Masood|-|Vice|Chairman|
|Haji|Matloob|Hussain|-|Treasurer|
|Basharat|Ali|-|Vice|Treasurer|
|Haji|Matlub|Hussain|-|Secretary|
|Fesal Akbar|- Vice|Secretary|
----- End of picture text -----
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Page 4
DERBY JAMIA MOSQUE
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risks and uncertainties facing the Charity The Board of Trustees have examined the major strategic, business and operational risks faced by the charity.
Where appropriate, systems or procedures have been established to mitigate the risks the charity faces.
Budgetary and internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers and participants in all activities organised by the charity. These procedures are periodically reviewed to ensure they continue to meet the needs of the charity. The charity receives a large proportion of its income from members in the form of cash donations, the handling of and safe custody of cash represents a financial and operational risk to the charity, additional procedures have been implemented to ensure the transparency of donations, the accurate recording of income, and the minimisation of the risks of theft and fraud. The provision of education and tuition to children and other vulnerable individuals within the community represents an operational risk to the charity and its members, additional safeguarding procedures and policies have been implemented to mitigate these risks. ofThe number 755. of students has increased slightly in recent years and the average number of students for the current year is in the region
EVENTS SINCE THE END OF THE YEAR
.
Information relating to events since the end of the year is given in the notes to the financial statements.
DISCLOSURE OF INFORMATION TO AUDITOR
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charity SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - business.prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 201 1, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 14 August 2025 and signed on its behalf by:
==> picture [85 x 25] intentionally omitted <==
----- Start of picture text -----
n/. VA [as¢][ ——]
----- End of picture text -----
N Hussain - Trustee
| | | |
Page 5
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF DERBY JAMIA MOSQUE
Opinion
We have audited the financial statements of Derby Jamia Mosque (the ‘charity') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In seeking to form an opinion on the financial statements the implications of the following significant uncertainty was considered:
- In respect of land and buildings, searches with HM Land Registry identified that in some instances title deeds were not in the name of the Charity or current trustees but held in the names of previous trustees.
In respect of the above, we have been unable to obtain sufficient and appropriate audit evidence regarding the possible effect of the uncertainty.
Disclaimer of opinion on financial statements Because of the significance of the possible impact of the uncertainty relating to the ownership of certain land and buildings, as described in the opinion paragraph above, we have not been able to obtain sufficient and appropriate audit evidence to provide a basis for an audit opinion.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
Tn auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion: - the information given in the trustees Report is inconsistent in any material respect with the financial statements; or - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns; or - we have not received all the information and explanations we require for our audit.
Page 6
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF DERBY JAMIA MOSQUE
Responsibilities of trustees
As explained more fully in the Statement of Trustees! Responsibilities, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Following a detailed risk assessment at the planning stage, which was updated for any further risks of fraud and error identified during the fieldwork, the following areas of risk were identified: - Income recognition. ~ Management override of controls.
In response to the specific risk areas identified, our procedures included the following: - In addressing income recognition, we performed detailed and substantive testing of donations received and income from charitable activities on a sample basis throughout the year. - In addressing management override of controls, we performed detailed testing of transactions on a sample basis throughout the year. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. Furthermore, becausematerial of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including; those leading to a with misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www. frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Use of our report This report is made solely to the charity's trustees, as a body, in accordance; with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. Mrtroc Aight by Ashtree Audit Ltd : Statutory Auditor Ground Floor HS Ash Tree Court Nottingham Business Park Nottingham Nottinghamshire NG8 6PY
==> picture [2 x 25] intentionally omitted <==
----- Start of picture text -----
|
----- End of picture text -----
14 August 2025
Page 7
DERBY JAMIA MOSQUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
==> picture [462 x 341] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Unrestricted|31/3/25|31/3/24|
|fund|Restricted|Total|Total|
|Notes|fund|funds|funds|
|INCOME AND ENDOWMENTS FROM|£|£|£|£|
|Donations and legacies|2|609,120|-|609,120|489,424|
|Charitable|activities|4|
|Provision|of Islamic education|187,720|-|187,720|193,925|
|Investment income|3|7,800|-|7,800|4,550|
|Other income|5|-|-|
|-|2,700|
|Total|804,640|-|804,640|690,599|
|EXPENDITURE|ON|
|Charitable|activities|6|
|Provision of Islamic education|3,874|-|3,874|3,918|
|Taraveeh prayers|5,863|-|5,863|3,900|
|Other|721,179|-|721,179|629,367|
|Total|730,916|-|730,916|637,185|
|NET INCOME|73,724|-|73,724|53,414|
|RECONCILIATION|OF FUNDS|
|Total|funds brought forward|5,104,950|184|5,105,134|5,051,720|
|TOTAL FUNDS CARRIED FORWARD|5,178,674|184|5,178,858|5,105,134|
----- End of picture text -----
The notes form part of these financial statements
Page 8
DERBY JAMIA MOSQUE
STATEMENT OF FINANCIAL POSITION 31 MARCH 2025
==> picture [462 x 322] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|31/3/25|31/3/24|
|Unrestricted|Restricted|Total|Total|
|Notes|fund|fund|funds|funds|
|FIXED|ASSETS|£|£|£|£|
|Tangible|assets|13|4,256,285|-|4,256,285|4,310,121|
|CURRENT|ASSETS|
|Debtors|14|4,004|-|4,004|5,437|
|Cash|at bank and|in hand|969,314|184|969,498|851,557|
|973,318|184|973,502|856,994|
|CREDITORS|
|Amounts|falling due within one year|15|(50,929)|-|(50,929)|(61,981)|
|NET CURRENT ASSETS|922,389|184|922,573|795,013|
|TOTAL ASSETS LESS CURRENT LIABILITIES|5,178,674|184|5,178,858|5,105,134|
|NET ASSETS|5,178,674|184|5,178,858|5,105,134|
|FUNDS|16|
|Unrestricted|funds:|
|General|fund|5,178,674|5,104,950|
|Restricted|funds:|
|Relgious|Celebrations|184|184|
|TOTAL FUNDS|5,178,858|5,105,134|
----- End of picture text -----
The financial statements were approved by the Board of Trustees and authorised for issue on 14 August 2025 and were signed on its behalf by:
==> picture [87 x 25] intentionally omitted <==
----- Start of picture text -----
A/.. H. [a$S——]
----- End of picture text -----
N Hussain - Trustee
==> picture [100 x 38] intentionally omitted <==
----- Start of picture text -----
i %
M Hussain - Trusteew—
----- End of picture text -----
The notes form part of these financial statements
;
|
|
Page 9
DERBY JAMIA MOSQUE
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025
==> picture [456 x 241] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|31/3/25|31/3/24|
|Notes|£|£|
|Cash|flows|from|operating|activities|
|Cash generated|from|operations|1|119,455|112,263|
|Finance costs paid|(215)|(136)|
|Net cash|provided by operating activities|119,240|112,127|
|Cash|flows|from|investing|activities|
|Purchase|of tangible|fixed|assets|(1,299)|-|
|Net cash|(used in)/provided by|investing|activities|(1,299)|-|
|Change|in|cash|and|cash|equivalents|in|the|
|reporting period|117,941|112,127|
|Cash|and|cash|equivalents|at the|beginning of|
|the|reporting period|851,557|739,430|
|Cash|and|cash|equivalents|at|the|end|of the|
|reporting period|969,498|851,557|
----- End of picture text -----
The notes form part of these financial statements
Page 10
- RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
DERBY JAMIA MOSQUE
NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025
| 31/3/25 | 31/3/24 | |||
|---|---|---|---|---|
| Netincome for the reporting period (as perthe Statement ofFinancial Activities) Adjustments for: |
£ 73,724 |
£ 53,414 |
||
| Depreciation charges Finance costs Decrease/(increase) indebtors (Decrease)/increase increditors |
55,135 215 1,433 (11,052) |
57,154 136 (2,166) 3,725 |
||
| Netcash provided byoperations | 119,455 | 112,263 | ||
| 2. | ANALYSIS OFCHANGES INNETFUNDS | |||
| At 1/4/24 | Cash flow | At 31/3/25 | ||
| Net cash | £ | £ | £ | |
| Cash atbankand inhand | 851,557 | 117,941 | 969,498 | |
| 851,557 | 117,941 | 969,498 | ||
| Total | 851,557 | 117,941 | 969,498 |
The notes form part of these financial statements
Page 11
- ACCOUNTING POLICIES
DERBY JAMIA MOSQUE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs. Charitable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Tangible fixed assets Individual fixed assets costing £5,585,266 are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Freehold buildings 1% straight line Freehold land 0% Fixtures and fittings 15% straight line
Impairment of fixed assets
An annual review of the likelihood of asset impairment is undertaken. The charity maintains its properties, which are functional assets for its charitable purposes, to a sufficient high standard that the trustees do not consider that an impairment provision would be required unless in the instance of a significant property market collapse.
Taxation As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
Page 12
continued...
DERBY JAMIA MOSQUE
NOTESFOR TO THE THE YEARFINANCIAL ENDEDSTATEMENTS31 MARCH 2025continued
- ACCOUNTING POLICIES- continued
Fund structure Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Borrowings
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
==> picture [2 x 1] intentionally omitted <==
----- Start of picture text -----
;
----- End of picture text -----
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Government grants theGovernment grants are recognised at the fair value ofthe asset received or receivable when there is reasonable assurance that charity will comply with conditions attaching to them and the grants will be received using the accrual model. Grants relating to revenue are recognised in profit and loss on a systematic basis over the periods in which the charity recognises the related costs for which the grant is intended to compensate. Grants that are received in respect of expenses or losses already incurred by the charity are recognised in profit and loss in the period when the grant becomes receivable.
| DONATIONSANDLEGACIES | ||
|---|---|---|
| 31/3/25 | 31/3/24 | |
| £ | £ | |
| Donations -Members Donations -Non-Members |
237,399 371,721 |
189,543 299,881 |
| 609,120 | 489,424 |
Page 13
continued...
DERBY JAMIA MOSQUE
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2025
;
| 3. | INVESTMENTINCOME | |||||
|---|---|---|---|---|---|---|
| 31/3/25 | 31/3/24 | |||||
| Rentsreceived | £ 7,800 |
£ 4,550 |
||||
| 4. | INCOMEFROMCHARITABLE ACTIVITIES | |||||
| Tuition fees | Activity ProvisionofIslamiceducation |
31/3/25 £ 187,720 |
31/3/24 £ 193,925 |
|||
| 5. | OTHERINCOME | |||||
| 31/3/25 | 31/3/24 | |||||
| Advertising income | £ | - | £ 2,700 |
|||
| 6. | CHARITABLEACTIVITIES | COSTS | ||||
| Direct | ||||||
| Costs | ||||||
| Provision ofIslamiceducation Taraveeh prayers |
£ 3,874 5,863 |
|||||
| 9,737 | ||||||
| 7. | SUPPORTCOSTS | |||||
| Governance | ||||||
| Otherresourcesexpended | Finance £ 4,835 |
Other £ 705,050 |
costs £ 11,294 |
Totals £ 721,179 |
||
| Support costs, included in the above, are as follows: | ||||||
| Finance | ||||||
| 31/3/25 | 31/3/24 | |||||
| Other | ||||||
| resources | Total | |||||
| expended | activities | |||||
| Rent Other interest |
£ 4,620 215 |
£ 2,002 136 |
||||
| 4,835 | 2,138 | |||||
| Other | ||||||
| 31/3/25 | 31/3/24 | |||||
| Other | ||||||
| resources | Total | |||||
| expended | activities | |||||
| Wagesand salaries Social security Pensions Rates andwater Insurance Light, heatandpower Telephone |
£ 477,948 17,379 7,967 18,531 7,204 77,771 2,652 |
£ 425,375 12,572 7,924 10,057 6,506 42,839 3,379 |
||||
| Carriedforward | ; | 609,452 | 508,652 | |||
| . |
| | |
Page 14
continued...
‘
|
DERBY JAMIA MOSQUE NOTESFOR TO THE THE FINANCIAL YEAR ENDED STATEMENTS31 MARCH 2025continued
7. SUPPORT COSTS- continued
Other - continued
==> picture [428 x 312] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|31/3/25|31/3/24|
|Other|
|resources|Total|
|expended|activities|
|Brought|£|£|
|Printing,|forward|609,452|508,652|
|Repairs|postage and stationery|7,559|5,298|
|and maintenance|26,969|43,036|
|Cleaning|3,280|2,869|
|IT costs and maintenance|2,154|374|
|Staff training|500|-|
|Depreciation|of tangible fixed assets|55,136|57,154|
|705,050|617,383|
|Governance|costs|
|31/3/25|31/3/24|
|Other|
|resources|Total|
|expended|activities|
|Auditors'|£|£|
|Legal|remuneration|4,800|4,500|
|and professional|fees|6,494|325|
|11,294|4,825|
|AUDITORS'|REMUNERATION|
|31/3/25|31/3/24|
|Fees|£|£|
|payable|to the charity's|auditors|for the audit of the charity's|financial|statements|4,800|4,500|
----- End of picture text -----
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees’ expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
- STAFF COSTS
==> picture [424 x 170] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|31/3/25|31/3/24|
|Wages|£|£|
|Social|and salaries|477,948|425,375|
|Other|security costs|17,379|12,572|
|pension|costs|7,967|7,924|
|503,294|445,871|
|The|average monthly number of employees|during|the year was|as|follows:|
|Management|31/3/25|31/3/24|
|Maintenance|and administration|3|3|
|Educational|2|2|
|35|__ 33|
|40|38|
----- End of picture text -----
Page 15
continued...
DERBY JAMIA MOSQUE
NOTESFOR TO THE THE FINANCIAL YEAR ENDED STATEMENTS31 MARCH 2025continued
10. STAFF COSTS- continued
No employees received emoluments in excess of £60,000.
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
==> picture [433 x 332] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|
|fund|fund|funds|
|INCOME AND ENDOWMENTS|FROM|£|£|£|
|Donations|and legacies|489,424|-|489,424|
|Charitable|activities|
|Provision of Islamic education|193,925|-|193,925|
|Investment income|4,550|-|4,550|
|Other income|2,700|-|2,700|
|Total|690,599|-|690,599|
|EXPENDITURE|ON|
|Charitable|activities|
|Provision of Islamic education|3,918|-|3,918|
|Taraveeh prayers|3,900|-|3,900|
|Other|629,367|-|629,367|
|Total|637,185|-|637,185|
|NET INCOME|53,414|-|53,414|
|RECONCILIATION|OF FUNDS|
|Total|funds brought|forward|5,051,536|184|5,051,720|
|TOTAL FUNDS CARRIED FORWARD|5,104,950|184|5,105,134|
----- End of picture text -----
- TAXATION
The charity is a registered charity and is therefore exempt from taxation.
==> picture [2 x 19] intentionally omitted <==
----- Start of picture text -----
|
----- End of picture text -----
Page 16
continued...
- TANGIBLE FIXED ASSETS
;
DERBY JAMIA MOSQUE
NOTESFOR TO THE THE FINANCIAL YEAR ENDEDSTATEMENTS31 MARCH 2025continued
| TANGIBLE FIXED ASSETSFIXED ASSETSASSETS | |||
|---|---|---|---|
| Fixtures | |||
| Freehold | and | ||
| COST | property £ |
fittings £ |
Totals £ |
| At | April2024 Additions Disposals |
5,152,833 900 - |
432,433 399 (249,041) |
| At31 March2025 | 5,153,733 | 183,791 | 5,337,524 |
| DEPRECIATION | |||
| At | April2024 Charge foryear Eliminatedondisposal |
851,189 49,983 - |
423,956 5,152 (249,041) |
| At31 March2025 | 901,172 | 180,067 | 1,081,239 |
| NETBOOKVALUE | |||
| At31 March2025 | 4,252,561 | 3,724 | 4,256,285 |
| At31March2024 | 4,301,644 | 8,477 | 4,310,121 |
Included in cost or valuation of land and buildings is freehold land of £154,679 (2024 - £154,679) which is not depreciated. Historical costs of freehold buildings, including improvements, are as follows:
| 2025 | 2024 | ||
|---|---|---|---|
| 6 Rosehill Street, Derby 52/54 DairyHouseRoad,Derby 97PorterRoad, Derby 1, 3, 5, 7Holmes Street, Derby 9& 11 Holmes Street, Derby(LandOnly) 5, 6, 7&8WhitakerStreetDerby(Land only) 106 PorterRoad,Derby Village Street,Derby 76 WhitakerStreetDerby |
£ 3,543,971 504,697 61,492 47,082 85,585 69,094 133,321 612,656 95,835 |
£ 3,543,071 504,697 61,492 47,082 85,585 69,094 133,321 612,656 95,835 |
|
| 5,153,733 | 5,152,833 | ||
| 14, | DEBTORS: AMOUNTS FALLINGDUEWITHINONEYEAR | ||
| 31/3/25 | 31/3/24 | ||
| Prepayments | £ 4,004 |
£ 5,437 |
|
|
Page 17
continued...
DERBY JAMIA MOSQUE
NOTESFOR TO THE THE FINANCIAL YEAR ENDED STATEMENTS31 MARCH 2025continued
==> picture [452 x 645] intentionally omitted <==
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|15.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|
|31/3/25|31/3/24|
|Taxation|£|£|
|Other|and social|security|8,331|5,936|
|creditors|42,598|56,045|
|50,929|61,981|
|16.|MOVEMENT|IN FUNDS|
|Net|
|At|1/4/24|movementin|funds|31/3/25At|
|Unrestricted|funds|£|£|£|
|General|fund|5,104,950|73,724|5,178,674|
|Restricted|funds|
|Relgious Celebrations|184|-|184|
|TOTAL FUNDS|5,105,134|73,724|5,178,858|
|Net movement|in|funds,|included|in|the|above|are|as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|Unrestricted|funds|£|£|£|
|General|fund|804,640|(730,916)|73,724|
|TOTAL FUNDS|804,640|(730,916)|73,724|
|Comparatives|for movement|in|funds|
|Net|
|At|1/4/23|movementin|funds|31/3/24At|
|Unrestricted|funds|£|£|£|
|General|fund|5,051,536|53,414|5,104,950|
|Restricted|funds|
|Relgious Celebrations|184|-|184|
|TOTAL FUNDS|5,051,720|53,414|5,105,134|
|EE|——|——_|
|Comparative|net movement|in|funds,|included|in|the above are as|follows:|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|Unrestricted|funds|£|£|£|
|General|fund|690,599|(637,185)|53,414|
|TOTAL FUNDS|690,599|(637,185)|53,414|
----- End of picture text -----
Page 18
continued...
DERBY JAMIA MOSQUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025
16. MOVEMENT IN FUNDS- continued
A current year 12 months and prior year [2 months combined position is as follows:
==> picture [423 x 118] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Net|
|movement|At|
|At|1/4/23|in|funds|31/3/25|
|£|£|£|
|Unrestricted|funds|
|General|fund|5,051,536|127,138|5,178,674|
|Restricted|funds|
|Relgious|Celebrations|184|-|184|
|TOTAL|FUNDS|5,051,720|127,138|5,178,858|
----- End of picture text -----
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
==> picture [424 x 80] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|1,495,239|(1,368,101)|127,138|
|TOTAL FUNDS|1,495,239|(1,368,101)|127,138|
----- End of picture text -----
- EMPLOYEE BENEFIT OBLIGATIONS
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £7,967 (2024 - £7,924). 18. CAPITAL COMMITMENTS
==> picture [423 x 28] intentionally omitted <==
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|31/3/25|31/3/24|
|£|£|
|Contracted|but|not|provided|for|in|the|financial|statements|850,000|-|
----- End of picture text -----
The Trustees entered into a capital commitment prior to the year end for a major extension at the 6 Rosehill Street site. Work on this commenced in June 2025.
- RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
- POST BALANCE SHEET EVENTS
,
The Trustees entered into a significant capital commitment prior to the year end for a major extension at the 6 Rosehill Street site. Work on this commenced in June 2025 and is progressing well.
Once completed, the extension will significantly increase the number of people available to attend the mosque and substantially improve existing facilities.
Page 19
| | { | | | | | | | | i i
DERBY JAMIA MOSQUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
| 31/3/25 | 31/3/24 | |
|---|---|---|
| £ | £ | |
| INCOMEANDENDOWMENTS | ||
| Donationsand legacies | ||
| Donations -Members Donations -Non-Members |
237,399 371,721 |
189,543 299,881 |
| 609,120 | 489,424 | |
| Investment income | ||
| Rentsreceived | 7,800 | 4,550 |
| Charitable activities | ||
| Tuitionfees | 187,720 | 193,925 |
| Other income | ||
| Advertising income | - | 2,700 |
| Totalincomingresources | 804,640 | 690,599 |
| EXPENDITURE | ||
| Charitable activities | ||
| Books Taraveehprayers Ceremonyexpense |
3,874 3,800 2,063 |
3,918 3,900 - |
| 9,737 | 7,818 | |
| Other | ||
| Donations paid | - | 5,021 |
| Support costs | ||
| Finance | ||
| Rent Otherinterest |
4,620 215 |
2,002 136 |
| 4,835 | 2,138 | |
| Other | ||
| Wagesandsalaries Social security Pensions Ratesandwater Insurance Light, heatandpower Telephone Printing,postageand stationery Repairsandmaintenance Cleaning ITcostsandmaintenance Stafftraining Depreciationoffreeholdproperty Depreciation offixturesand fittings |
477,948 17,379 7,967 18,531 7,204 77,771 2,652 7,559 26,969 3,280 2,154 500 49,984 5,152 |
425,375 12,572 7,924 10,057 6,506 42,839 3,379 5,298 43,036 2,869 374 - 49,982 7,172 |
| 705,050 | 617,383 |
.
This page does not form part of the statutory financial statements Page 20
DERBY JAMIA MOSQUE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
==> picture [459 x 120] intentionally omitted <==
----- Start of picture text -----
|||||
|---|---|---|---|
|31/3/25|31/3/24|
|Other|£|£|
|Governance|costs|
|Auditors'|remuneration|4,800|4,500|
|Legal and professional|fees|6,494|325|
|11.294|4,825|
|Total resources expended|730,916|637,185|
|Net income|73,724|53,414|
----- End of picture text -----
==> picture [3 x 158] intentionally omitted <==
----- Start of picture text -----
|
|
|
|
;
|
|
|
||
|
|
|
----- End of picture text -----
This page does not form part of the statutory financial statements Page 21