2025-03-31-accounts - The Nelson Masjid Committee (Ghosia Jamia Mosque)

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Registered number 512891

The Nelson Masjid Committee (Ghosia Jamia Mosque)

Report and Accounts

31 March 2025

The Nelson Masjid Committee (Ghosia Jamia Mosque) Report and accounts Contents

	Page
Charity information	1
Trusteess' report	1a
Statement ofTrustees' responsibilities	1b
Accountants’ report	1c
Statement of Financial activities	2
Income and Expenditure accounts	3
Balancesheet	4

? The Nelson Masjid Committee (Ghosia Jamia Mosque) Company Information

Trustees

Mohammed Anwar Mohammad Arif Walayat Khan (Chair) Muhammad Khan

Accountants RMI Accountancy 128 Colne Road Burnley BB10 1DT

Banks Barclays Virgin Money

Registered office Clayton Street Nelson Lancashire BB9 7RH

Charity registered number 512891

THE NELSON MASJID COMMITTEE (GHOSIA JAMIA MOSQUE)

The report of the trustees for the year ended 31% March 2025

Introduction

The trustees present their annual report and accounts for the year ended 31% March 2025. The board of the trustees are satisfied with the performance of the charity during the year and the position at 31** March 2025 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity’s assets are adequate to fulfil its obligations.

Name, registered office and constitution of the charity

The full name of the charity is “The Nelson Masjid Committee (Ghosia Jamia Mosque)”, The charity is also know by the name Markazi Jamia Masjid Ghausia, Nelson.

The legal registration details are:-

The Principal Office is: Clayton Street, Nelson, BB9 7RH Charity Registration Number: 512891 The telephone number is 01282 614976

Trustees

Mohammed Anwar (appointed 15-07-2023) Mohammad Arif (appointed 10-07-2023) Walayat Khan (Chair) Muhammad Khan

Objectives and Activities of the charity section

The charity's objectives and principal activities are to provide a mosque and madrassa for congregational prayers and services to the Muslim community of Nelson including

1. Advancing the Islamic faith

Teaching and Education of the principals of the Islamic faith
Making provisions for Islamic marriage in accordance with Sharia and the law of the land.
Provision of Muslim funeral services both locally and abroad
To raise provisions and funds for the needy, including welfare programmes both locally and abroad.

Independent Examiner

Mudassar Iqbal — MSc, FFA, FTA, CFE RMI Accountancy 128 Colne Road

Burnley Lancashire BB10 1DT

Statement of Trustees’ Responsibilities

The Charities Act requires the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:-

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material
departures disclosed and explained in the financial statements;

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements 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 other irregularities.

The trustees are also responsible for the contents of the trustees’ report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on 27" January 2026.

To be signed by the Chair of Trustees

Walayat Khan Walayat Khan Dated 27th January 2026

Report of the independent Examiner to the trustees of

THE NELSON MASJID COMMITTEE (GHOSIA JAMIA MOSQUE)

On the accounts of the Charity for the year ended 31% March 2025

| report on the Financial Statements of the Charity for the year ended 31% March 2025 which have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective 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 2005 as revised in June 2008. (The SORP), 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 satisfied that the audit requirement of section 144 (1) of the Charities Act 2011 (the Act) does not apply and that there is no requirement in the governing documents or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:-

a) Examine the accounts under section 145 of the act
b) To follow the procedure laid down in the general Direction given by the Charity Commission under section 145 (5) (b) of the act: and:
c) To state whether particular matters have come to my attention.

Basis of Opinion and scope of work undertaken

| conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An Independent examination includes a review of the 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. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning such matters. The Purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a 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 | do not express an audit opinion on the view given by the financial statements and in particular, | express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity and my report is limited to the matters set out in the statement below.

| planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report, | obtain written assurances from the trustees of all material matters.

Independent Examiner’s Statement, report and opinion

Subject to the limitation upon the scope of my work as detailed above, in connection with my examination, | can confirm that

The following section is only applicable if

1) The gross income of the charity in the year ended 31% March 2025 appears to exceed the sum specified in section 145 (3) of the act, namely £250,000 and that | am Qualified to act as independent examiner in accordance with that section by virtue of my being a qualified accountant.
2) This is a report in respect of an examination carried out under section 145 of the act and in accordance with any directions given by the commission under subsection (5)(b) of that section which are applicable;

And that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements,

i. | To keep accounting records in accordance with section 130 of the Act
ii. | To prepare financial statements which accord with the accounting records and comply with the accounting requirements of the act and ;
iii. | 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 Charities have not met or to 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 BB10 1DT

The Nelson Masjid Committee (Ghosia Jamia Mosque) Accountants’ Report

Accountants’ report to the directors of

The Nelson Masjid Committee (Ghosia Jamia Mosque)

You consider that the company is exempt from an audit for the year ended 31 March 2025. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.

We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.

RMI Accountancy

Financial Forensic Accountants

128 Colne Road Burnley BB10 1DT

27 January 2026

The Nelson Masjid Committee (Ghosia Jamia Mosque) Statement of Financial Activities for the year ended 31 March 2025

	2025		2024
	£		£
Gross incoming resources	217,558		430,671
Costs of charitable activities	(271,244)		(390,955)
Operating (loss)/profit	(53,686)	~—-	39,716
Netincoming resources	(53,686)	—-39,716
	a	2
Net movement in funds	(53,686)		39,716
Total funds broughtforward	3,046,118	3,006,402
Totalfundscarriedforward	2,992,432	3,046,118

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|||||||||| |---|---|---|---|---|---|---|---|---| |The|Nelson|Masjid|Committee|(Ghosia|Jamia|Mosque)| |Registered|number:|512891| |Abridged|Balance|Sheet| |as|at|31|March|2025| |Notes|2025|2024| |£|z| |Fixed|assets| |Tangible|assets|3|2,141,508|2,141,508| |Current|assets| |Cash|at|Barclays|bank|4|853,314|849,818| |Cash|at|Virgin|bank|ty|2|19,670:.|__|59,873—| |932,984|909,691| |Creditors:|amounts|falling|due| |within|one year|(14,540)|(5,081)| |Net|current|assets|[ieee|oS|Ser|a|eee|904,610| |Total|assets|less|current|Pete|aoe:|Serr|se|ie| |liabilities|3,059,952|3,046,118| |Creditors:|amounts|falling|due| |after|more|than|one year|(67,520)|-| |Net assets|ss 2,992,432|3,046.1 18| |Capital|and|reserves| |Revaluation|reserve|5|2,636,188|2,636,188| |Unrestricted|revenue| |accumulated|funds|356,244|409,930| |Total|charity’ funds|2,992,432|3,046,118|

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Walayat Khan Trustee Approved by the board on 27 January 2026

1 Accounting policies

The Nelson Masjid Committee (Ghosia Jamia Mosque) Notes to the Abridged Accounts for the year ended 31 March 2025

Basis of preparation

The financial statements have been prepared in accordance with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, and all other applicable accounting standards, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales,(revised June 2008) (The SORP) adapted to meet the needs of unincorporated organisations . The accounts have been drawn up in accordance with the provisions of the Charities (Accounts and Reports) Regulations 2008 Acts , and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.

Insofar as the SORP requires compliance with specific Financial Reporting Standards other than the FRSSE then the specific Financial Reporting Standards have been followed where their requirements differ from those of the FRSSE. the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Accounting convention

The financial statements are prepared,on a going concern basis, under the historical cost convention. The charity is entirely dependent on continuing grant aid and as a consequence the going concern basis is also dependent on the continuing grant aid. Incoming resources are accounted for on a receivable basis.

Intangible fixed assets

Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years

Deferred income

In accordance with the SORP grants received in advance and specified by the donor as relating to specific accounting periods or alternatively which are subject to conditions which are still to be met, and which are outside the control of the charity or where it is uncertain whether the conditions can or will be met, are deferred on an accruals basis to the period to which they relate. Such deferrals are shown in the notes to the accounts and the sums involved are shown as creditors in the accounts.

Recognition of liabilities

The Nelson Masjid Committee (Ghosia Jamia Mosque) Notes to the Abridged Accounts for the year ended 31 March 2025

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the SORP.

Unrealised and realised gains

Realised gains and losses are included in the accounts on the date at which a contractual obligation is entered into.

Unrealised gains and losses are computed by reference to the market value of the investments at the balance sheet date, compared to the brought forward cost or valuation, and gains and losses arising on similar categories of investments are netted off.

Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

Taxation

As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value Added Tax is not recoverable by the charity , and is therefore included in the relevant costs in the Statement of Financial Activities.

Provisions

Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Leased assets

A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company’s policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense ona straight line basis over the lease term.

| | |

The Nelson Masjid Committee (Ghosia Jamia Mosque) Notes to the Abridged Accounts for the year ended 31 March 2025

Pensions

Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees		2025		2024
			Number		Number
	Average number of persons	employed bythe company	36		31
3	Tangible fixed assets
					Total
					£
	Cost
	At 1 April 2024			2,141,508©
	At 31 March 2025			2,141,508
	Depreciation			ese	rene
	At 31 March 2025				=
	Net book value
	At 31 March 2025			2,141,508
	At 31 March 2024			2,141,508
4	Investments held as current assets		2025		2024
		;	£		£
	Fairvalue
	Listed investments		564		762,649
	Unlisted investments		892,50	=).	87,169"
			853,314		849,818
5	Revaluation reserve		2025		2024
			£		£
	At 1 April 2024		2,636,188	2,636,188
	At31March2025		2,636,188	2,636,188

6 Other information

The Nelson Masjid Committee (Ghosia Jamia Mosque) is a register charity in England. Its registered office is: Clayton Street Nelson Lancashire BB9 7RH

The Nelson Masjid Committee (Ghosia Jamia Mosque) Detailed profit and loss account for the year ended 31 March 2025

This schedule does not form part of the statutory accounts

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|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|a| |Total|incoming|resources|535,436|654,966| |Donation|(317,878)|(224,295)| |Gross|profit|217,558|a0|B74| |Costs|of|charitable|activities|(271,244)|(390,955)| |Net (loss)/funds|(53,686)|—- 39,716| |Gain|on|revaluation|of|investments|-|-| |(Net)/net funds|(53,6862)|39,716|

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The Nelson Masjid Committee (Ghosia Jamia Mosque) Detailed profit and loss account for the year ended 31 March 2025

This schedule does not form part of the statutory accounts

				2025		2024
				£:		£
Total incoming resources
Total incoming resources				535,436		654,966
Donation
Support costs for grants paid - Funeral services				-		128,118
Grant payable -Zakat	& Sadka			317,878		94,048
Event cost		ees oe			aySZ29:
				317,878		224,295
Administrative expenses
Employee costs:
Wages and salaries				173,072		189,218
Funeral cost				11,188		-
Employer's NI		4,534-			oa	3,409.
		188,794			192,627
Premises costs:
Resources				3:27		-
Masjid Extension				1,800		-
Rates				1,697		3,740
Light and heat				22,725		31,620
Cleaning		ar		ae eee	eeOA
		20,4930			36,424
General administrative	expenses:
Telephone and internet				998		161
Stationery and printing				~		10,682
Bank charges				5,126		30
Insurance				5,831		5,525
ICT				15		-
Equipment expensed				930		16,382
Repairs and maintenance				35,293		125,814
Sundryexpenses		oe	—_3,304		oe	ee
				hy		159,504
Legal and professional	costs:
Accountancyfees				1,400		1,400
Solicitors fees		- 2a,			22'2,000* SAO
				271,244		390,955

The Nelson Masjid Committee (Ghosia Jamia Mosque) Detailed balance sheet

as at 31 March 2025

This schedule does not form part of the statutory accounts

Tangible fixed assets

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Land and
buildings
£
Cost
At 1 April 2024 2,141,508-
At 31 March 2025 2,141,508
Depreciation roe ear
At 31 March 2025 =
Net book value
At 31 March 2025 2,141,508
At 31 March 2024 2,141,508
Creditors: amounts falling due within one year 2025 2024
£ £
Other taxes and social security costs 14,540 5,081
Creditors: amounts falling due after one year 2025 2024
£ £
Other creditors 67,520 -
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