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 cOMMI￿EE 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 charit￿5 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 D1￿ctionS 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$sued by the Charity Commissioners for England & Wale3.Irevised June 20081 {The SORPI
8éapled lo meet the need3 of unincorporated organisations . The accounts have been drawn up In
aecordance with the provisions of Ihe Chari1185 (Accounts and Reports) Regulations 2008 Acts
and Include the results ol the charity's operabons which are desGribed in the Trustees. Report. all
of which are conbnuing.
Insofar as the SORP requiie5 compliance with Specif￿ Financial Reporting Standards other than
the FRSSE then the specific Financial Reporting Standards have been followed where their
requifemenls differ from those of the FRSSE. the UK and Republi¢ of Ireland las applied 10 small
enlilies by section 1A of the standard).
Accountlnq conventlon
The financial slalemenls a￿ p￿pared,On a going concèrn basis. under the historical cost
convention. The charity is enbrely dependenl on Continuing grant a¢d and as a consequence Ihe
going concern basis Is also dependent on the continuing grani aid. Incoming resources are
accounted for on a receivab￿ basis,
Intanglble Ilxed assets
Intangible fixed assels a￿ measured al cost less accumulative amortisalion and any accumulatsve
impairmènl losses.
ranglble flxed ass•ts
Tangible fixed assets are measured at cost less accumulative deprecialion and any accumulative
impairment losses. Depreciation is piovided on all tangible fixed assets. other than freehold land,
al rates calculated lo write off the cost, 16s$ •$tsmaled residual value. of each asset evenly over ils
expected useful life. as lolbws..
Freehold buildings
Le8$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 corporat￿n 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 the￿fore 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 rel￿bly.
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