Registered number 512891 The Nelson Masjid Committee (Ghosia Jamia Mosque) Report and Accounts 31 October 2021
The Nelson Masjid Committee (Ghosia Jamia Mosque) Report and accountg Contents Page Charity information Trusteess. report Slalement of Trustees, r8$ponsibilities Accountants, report Slalemenl of Financial activities la 1b 1c Income and Expenditure accounts Balance sheet
The Nelson Masjld Committee (Ghosia Jamia Mosque) Company Infomiation Tru$tè•$ Mohammad Rashid Anwar Mohammed Khan Walayat Khan Muhammad Khan Accountants RMI Accountancy 128 Colne Road Burnley B810 1DT Bankers 88rclays Rogl8tered offlce Clayton Street Nelson Lancashire B89 7RH Charlty regl$t6r6d number 512891
THE NELSON MASJID cOMMIEE IGHOSIA JAMIA MOSQUE) The report of the trustees for the year ended 31" Ortober Z021 Introductlon The tru5tee5 present their annual report and accounts for the year ended 31" October 2021. The board of the trustees are satisfied with the performance of the charity during the year and ihe position at 31 October 2021 and consider that the charity is in a strong position to continue its activities during the ¢omin8 year, and that the charit5 assets are adequate to fulfil it5 obligations. Name, reglstered offlce and constitutlon of the charlty The full name of the charity is "The Nelson Maslld Cornmittee (Ghosla Jamla Mosque)" The charity is also know by the name Markazl Jamia Masjid Ghausia, Nelson. The legal re815tration details are-_ The Principal Office 15.. Clayton Street. Nelson, BB9 7RH Charity Re8lStration Number.. 512891 The telephone number is 01282 614976 Oblectlves and Activitles of the Charity The charity's objectives and principal activities to provide Mosque and Culture of Nelson for the purpose l.. AdvancinB the Islamic Religion 2= Teaching of the Principles of the Islamic Faith 3= Makin8 Provision for Islomic Marriage and Funeral Ceremonies According to Sharia and the Law of the Land 4: Advancin8 Education in Islamic Traditions and History 5= To help people in sending the bodies of deceased persons to Pakistan and to arrange for such financial contribution tts be made from Muslims in the community 6.. To make sufficient arrangemeni for the educ31ion in Arabic and Urdu of boys and girls la
Independent Examiner Muda55ar Iqbal- MSC, FFA, FTA, CFE RMI Accountancv 128 Colne Road Burnley Lancashire BBIO IDT Statement of Trustees, Responslbllltles The Charities Act requires ihe Board of Trustees to prepare financial statements for each financial year which give a true and fair view of ihe state of affairs of the charity as at ihe end of the financial vear and of the surplus or deficit of the charity. In preparin8 those financial statements the Board is required to:. select suitable accountin8 policies and then apply them cons1Stentlv.' moke judgements and estimates that are reasonable and prudent. and prepare the financial statements on the going concern basis unless It is inappropriate lo presume thal the charity will continue in business. state whether applicable accountin8 Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial siaiements,. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time ihe financial position of the charity and which are sufficient to show and explain the charitV'S transactions and enable them to ensure that the financial statement5 comply with regulations made under the Charities Act. 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 oiher irregularities. The trustees are also responsible for the conients of rhe trustees. report, and the responsibility of the independent examiner in relation to the trusiees. report Is limited to examinin8 the report and ensiJrin8 that, on the face of the report, there are no intonsistencies with the figures disclosed in the financial statements. This report was approved b board of trustees on l Feb 2022. Muhammad Khan Trustee Ib
Report of the independent Examiner to the trustee5 of THE NELSON MASJID COMMirrEE {GHOSIAJAMIA MOSQUE) On the accounts of the Charity for the year ended 31"October 2021 I report on the Financial Statements of the Charity for ihe year ended 31" October 2021 which have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities IFRSSEI, effectSve April 2008. adapted to meet the needs of unincorporated organisation, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2C#)S as revised in June 2008. (The SORPI, Under the historical cost convention and the accounting. Respective Responsibilities of trustees and examiner The Charity's trustees are responsible for the preparation of the financial statements. The trustees are satisfled thot the audit requirement of section 144111 of the Charities Act 2011 (the Act) does not apply and that there is no requirement in the governing documents or constitution of the Charitv for the conducilng of an audit. As a consequence, the trustees have elected that the financial statements be subject 10 independent examination. Havin8 Satisfied myself thai the charitv 15 not subject to audit and is eligible for independent examinaiion, it Is my responsibility to'.- al Examine the accounts under section 145 of the act bl To follow the procedure laid down in the general Direction given by the Charity Commission under section 145 ISI Ibl of the act.. and.. cl To state whether particular matters have come to my attention. Basis of OplnSon and scope of work undertaken I conducted my examination in accordance with the General D1ctionS given by the Charity Commissioner5 for EnBland & Wales in relation lo the conducting of an independent examination, referred to above. An Independent examination includes a review of ihe accounting records kept by the Charity and of the accounting systems employed by the Charity and a Comparison of the Financial Statements presented with these records. li also includes consideration of any unusual iterns or disc105ures in the financial statements and seeking explanations from you as trustees concerning such matters. The Purpose of the examination is to establish as far a5 possible th8t there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on o test basis, of evidence relevant to the amounts and disclosures in the financial Statements. The Procedure undertaken do not provide all the evidence that would be required in an audit and information supplied by the trustees. the course of the examination is not subjected to audit tests or enquiries and consequently I do not express an audit opinion on the view given by the financial Statements and in particular. l express no opinion as to whether the finanttal statements give a true nd fair view of the affairs of the charity and my report is limited to the matters set out in the statement below. Ic
I planned and performed my examination so as to satisfy myself that the objective5 Qf the independent examination are achieved and before finalising the report, l obtain written assurances from the trustees of all material matters. Independent Examinerfs Staternent, report and oplnlon Subject to the limitation upon the scope of my work as detailed above. in connection with my examination, I can confirm that The follow5n8 sectlon Is only appllcable Sf 11 The 8ross income of the charity in the year ended 31" October 2021 appears to exceed the sum Specified in section 145131 of the act, namely £250,CK)O and that l am Qualified to act as independent examiner in accordance with that section by virtue of my bein8 a qualified accountant. 21 This is a report in respect of an examination carried out under sectlon 145 of the act and in accordance with any directions given by the commission under subsection15llbl of that section which are applicable: An¢J that no matter has come to my atlenlion in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements, To keep accounting records in accordance with section 130 of ihe Act To prepare flnancial statements whlch accord with the 3ttounting records and comply with the accountin8 requirements of the act and , That the financial Statements be prepared in accordance with the methods and principles set out in the statement of Recommended Practice - Accounting and Reporting by Chorities have not met or lo which. in opinion. attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached. Independent Examiner Mr Mudassar Iqbal - MSC, FFA. FTA, CFE Financial Forensic Accountants RMI Accountancy 128 Colne Road Burnley Lancashire 8810 IDT Id
Thè Nelson Masjid Committe• (Ghosia Jamia Mosque) Statement of Financial Activities for the year ended 31 October 2021 2021 2020 Gross Incomlng resources 218.285 350.654 Distribution Costs Costs of charitable activities Other operating income 13.497) 1253.328) 38.049 1225,5451 56,273 Operatlng Ilossllprofit 14911 181,382 N•t in¢oming resourc•8 14911 181,382 Net movem•ni In funds 491 181,382 Total funds brought forward 2.817 570 2,670,313 Total funds carried forward 2.817.079 2,817,570
The Nelson Masjid Committee (Ghosia Jamia Mosque) Registered number: 512891 Abridged BalanGe Sheet as at 31 October 2021 Notes 2021 2020 Fixed assets Tangible assets 2,141,508 2.141.508 Current assets Cash al Virgin bank Cash al Barclays bank 72.438 603.133 675,571 876.C82 676,062 N•t current assets 875.571 676.062 Nat assets 2.817,079 2.817,570 Capltal and r8serve8 Revaluation reserve Unreslricled revenue accumulated funds 2,636,188 2,636,188 180.891 181,382 Total ¢harlty' fund$ 2,817.079 2,817.570 Mohammad Khan Trustee Approved by the board on 1 February 2022
The Nelson Masjid Committee (Ghosia Jamia Mosque} Notes to the Abridged Accounts for the year ended 31 October 2021 1 Ac¢ounting policies Basis of preparation The financial statements have been prepared in accordance with the Financial ReF>Orting Standard for Smaller Entslies IFRSSEI. effective Apnl 2008. and all other applicable accounting standards, as modified by the Siaternenl of Recommended Practice for Accounting and Reporting i$sued by the Charity Commissioners for England & Wale3.Irevised June 20081 {The SORPI 8éapled lo meet the need3 of unincorporated organisations . The accounts have been drawn up In aecordance with the provisions of Ihe Chari1185 (Accounts and Reports) Regulations 2008 Acts and Include the results ol the charity's operabons which are desGribed in the Trustees. Report. all of which are conbnuing. Insofar as the SORP requiie5 compliance with Specif Financial Reporting Standards other than the FRSSE then the specific Financial Reporting Standards have been followed where their requifemenls differ from those of the FRSSE. the UK and Republi¢ of Ireland las applied 10 small enlilies by section 1A of the standard). Accountlnq conventlon The financial slalemenls a ppared,On a going concèrn basis. under the historical cost convention. The charity is enbrely dependenl on Continuing grant a¢d and as a consequence Ihe going concern basis Is also dependent on the continuing grani aid. Incoming resources are accounted for on a receivab basis, Intanglble Ilxed assets Intangible fixed assels a measured al cost less accumulative amortisalion and any accumulatsve impairmènl losses. ranglble flxed ass•ts Tangible fixed assets are measured at cost less accumulative deprecialion and any accumulative impairment losses. Depreciation is piovided on all tangible fixed assets. other than freehold land, al rates calculated lo write off the cost, 16s$ •$tsmaled residual value. of each asset evenly over ils expected useful life. as lolbws.. Freehold buildings Le8$ehold land and buildings Plant and machinery Fixtures, fittings, tools and equipment over 50 years over the lease term over 5 years over 5 years Deferred Income In accordance with the SORP grants received in advance and Specif by the donor as relabng lo specific accounting periods or allematsvely which are subject lo conditions which are still lo be mel, and which ale outside the control of the charity or where il is uncertain whether the Conditions can or will be met, ale deferred on an accruals basis lo the period lo which they relate. Such deferra15 are shown in the notes to the accounts and the sums involved are shown as ereditOTS in Recognition of liabilitios
The Nelson Masjid Committee (Ghosla Jamia Mosque) Notes to the Abridged Accounts for the year ended 31 October 2021 Liabilities are r8cognised on the accrvals basis in aeeordance with normal accounting prinGiples, modified where necessary in a¢¢ordance with the guidance given in the SORP Unreallsed and reallsed galns Realised gains an¢J losses are included in the accounts on the dale at which a conlraclual obligation is entered Into. Unrea115ed gains and losses are computed by reference to the market value of the investment$ al the balance 5h9el dale, eornpared lo the bfoughl forward cost or valuation, and gains and Sosses ansing on similar categories of investments are netted off. Wlndlng up or dlssolutlon of the ¢harlty If upon winding up or dissolution of the charity there maIn any assets, after the satisfaction of all debts and liabilities, the a$$eis represented by the accumulalel fund shall be transferred lo some other charitable body or bodies having similar objects lo the charity. Taxatlon As a registered charity. the organisation is exempl from income and corporatn tax lo the extent that its income and gains are applicable lo charitable purposes only. Value Added Tax is not recoverable by the charity and is thefore included in the relevant costs in the Slalement of Financial Aclivilies. Provislons Provisions lie liabilities of uncertain timing or amount) arè recognised when there 15 an obligation al the reporting dale as a result of a pasi event. it is probable that economic benefit will be transferred lo $8ttle the obligation and the amount of the obligatK>n can be estimated relbly. Forelgn currency translatlon Transactions in foreign currencies are inilialty recognised al the rale of exchange ruling al the dale ol the Iransaclion. Al the end of ea¢h reporting period foreign currency monetary items are translated al the closing rate of exchange. Non-monetary items that are measured al hislorieal cost are translated al the rale ruling al the dale of the Iransactson. All differences are charged 10 profit or loss. Leased assets A lease is classified as a finance lease if Il Iransfers substantsally all the risks and rewards incidental to ownership. All other leases are classified as operating leases The rights of use and obligations under finance aSeS are initially recognised as assets and liabilities al amounts equal 10 the fair value of the leased assets or. if lower, the present value of the minimum lease payment5. Minimum lease payments are apportioned betsveen the finance Charge and the reduction in the outstanding liability usin9 the effective interest rate method. The fi'nance eharge is allocated to each period dunng the lease so as lo produce a constant periodic rate of interest on the remaining balance of the liability. Leased asse15 are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable Certainty Ihal ownership will be obtained at the end of the lease term. the asset is depreciated over the lower of the lease temi and ils useful life. Operating lease payments are re¢ognised as an expense on a slraighl line ba51S over the lease term.
The Nelson Masjid Committee (Ghosia Jamia M05que) Notes to the Abridged Accounts for the year endèd 31 October 2021 Pensions ConiribuUon3 to defined Gontributs'on plans are expensed in the period to which they relate. 2 Employ$ 2021 Number 2020 Number Avora9e number of persons employed by the company 28 25 3 fanglbl• flxod a$#et8 Total Cost Al 1 November 2020 At 31 October 2021 2,141.508 2.141 508 Deproclatlon At 31 October 2021 Net book value Al 31 October 2021 At 31 October 2020 2.141.508 2,141.S08 4 Inve8tment8 hèld as current a8••1¥ 2021 2020 Falr value Unlisted investments S RovaluatSon ioserve 2021 2020 Al 1 November 2020 2,636,188 2.636,188 Al 31 October 2021 2,636.188 2.636,188 6 Other Information The Nelson Masjid Committee (Ghosia Jamia Mosque) is a register charity in England. Ils registered office is.. Clayton Street Nelson Lancashire B89 7RH
The Nelson Masjid Committee (Ghosia Jamia Mosque Detailed profit and loss aGcount for the year ended 31 October 2021 This schedule does not form part of the slatulory accounts 2021 2020 Total Incomlng resources 736,726 604, 127 Donation 1518,4411 1253,4731 Gross prollt 218,285 350.654 Distribution costs Costs of charitable activities Other operating income 13.497) 1253.328) 38.049 {225.5451 56,273 Not Iloss)Munds {491) 181,382 Gain on revaluation ol investments INetlln•t funds 491 181,382
The Nelson Masjid Committee (Ghosia Jamia Mosque) Detailed profit and loss account for the year ended 31 October 2021 This 6Ghedule doss not form part of the Statutory accounts 2021 2020 Total Incorning resources Total incoming resour$ 736.726 604.127 Donation Support cos15 for gfanls paid - Funeral services Grant payable - Qurbanies Grant payable - Zakat & Sadka Event cost 286.151 22,450 200,000 9.840 518,441 168,702 25,200 59.571 253,473 018tributlon costs Direct cost 3.497 Adminlstratlvo •xpenses Employee costs.. Wages and salaries Pensions contribution - adminislrabve staff Employerfs Nl Motor expenses 153,311 600 1,109 2,320 157,340 138,482 684 1,331 Premises eosts. Service charges Light and heat Cleaning 140.497 7.314 10.187 524 18,025 4.458 9,276 General administrative expenses.. Telephone and inlernel Sialionery and printing Radio cost Bank charges Insurance Repairs and maintenance Sundry expenses 13,734 1,167 1.046 1.771 435 1,573 3,900 64,01IS 5,856 29.188 33,204 75,193 69.914 Legal and professional costs.. Accountancy fees Solicitors fees 1.400 1.370 2.770 1.400 1,400 253.328 225,545 Other operating income Other operabng income 38.049 56,273
The Nelson Masjid Committee (Ghosia Jamia Mosque) Detailed balance sheet as at 31 October 2021 This schedule does not form part ofth& statutory accounts Tangible fixed assets Land and buildings Co$t At 1 Navèmber 2020 2,141,508 2,141.508 At 31 October 2021 Depreclatlon Al 31 October 2021 Net book value Al 31 October 2021 2,141,508 2,141,508 Al 31 October 2020