## **MECCA MOSQUE**
## **FINANCIAL STATEMENTS**
**FOR THE YEAR ENDING 31 MAY 2024**
## **CHARITY NUMBER: 515359**
**ABBEY & CO ASSOCIATES 1ST FLOOR ABBEY HOUSE 270-272 LEVER STREET BOLTON BL3 6PD**
## **MECCA MOSQUE**
## **CONTENTS INFORMATION**
## **FOR THE YEAR ENDING 31 MAY 2024**
## **Index to Financial Statements**
||**Page**|
|---|---|
|Legal & Administrative Listing|3|
|Accountants Report|4|
|Report of the Trustees|5|
|Statement of Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 - 10|
2
## **MECCA MOSQUE**
## **CHARITY INFORMATION**
## **FOR THE YEAR ENDING 31 MAY 2024**
## **Trustees**
Shanawz Khan (Appointed on 06/08/2023) Najamul Hussain (Appointed on 06/08/2023) Nisar Ahmed (Appointed on 06/08/2023) Farhad Anwar Khan (Appointed on 06/08/2023) Mohammed Yasin Khan (Resigned on 06/08/2023) Aseid Mashood Malik (Resigned on 06/08/2023) Mohammed Rafiq Khan (Resigned on 06/08/2023)
Chairman
## **Charity Secretary**
Shanawz Khan (Appointed on 06/08/2023) Aseid Mashood Malik (Resigned on 06/08/2023)
## **Registered Office**
110 Grecian Crescent Bolton BL3 6QU
## **Bankers**
Natwest Bank 24 Deansgate Bolton BL1 1BN
## **Accountants**
Abbey & Co Associates 1st Floor, Abbey House 270-272 Lever Street Bolton BL3 6PD
3
## **MECCA MOSQUE**
## **INDEPENDENT EXAMINERS' REPORT YEAR ENDED 31 MAY 2024**
## **TO THE TRUSTEES AND MEMBERS OF MECCA MOSQUE**
I have examined the financial statements for the year ended 31st May 2024 as set out on the annexed pages which have been prepared under the historical cost convention and the accounting policies set out below:
## **Respective responsibilities of the Trustees and Independent Examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income does exceed £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Financial Accountants (IFA).
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for an independent examination; it is my responsibility to:
- examine the accounts under section 145 of the Charities Act 2011,
- to follow the procedures laid down in the general Directions given by the Charity Commission
- (under section 145(5)(b) of the Charities Act 2011, and
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiner's Report**
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records.
It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts a 'true and fair' view and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement**
In connection with our examination, no matter has come to my attention:
1. Which gives us reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act 2011; and
- to prepare accounts which accord with the accounting records and comply with the accounting
- requirements of the Charities Act 2011 have not been met; or
2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**________________________________________ Honorary Independent Examiner**
**Faruk Patel FFA FTA Abbey & Co Associates 1st Floor, Abbey House 270-272 Lever Street Bolton BL3 6PD**
14th March 2025
4
## **MECCA MOSQUE**
## **FOR THE YEAR ENDING 31 MAY 2024**
## **STATEMENT OF TRUSTEES RESPONSIBILITIES**
Charity Law requires the Trustees to prepare financial statements and statements of assets and liabilities for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period together with its assets and liabilities at the end of the period and adequately distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:
- (a) Select suitable accounting policies and then apply them consistently
- (b) make judgements and estimates that are reasonable and prudent
- (c) state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable standards subject to any material departures disclosed and explained in the financial statements
- (d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue its activities
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 applicable Accounting Standards and Statements of Recommended Practice and the regulation made under S44 of the Charity Act 1993 as amended by Charity Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention of fraud or other irregularities.
Approved by the Trustees and signed on their behalf by:
Shahnawaz Khan (Charity Secretary)
14th March 2025
5
## **MECCA MOSQUE**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **INCOME AND EXPENDITURE STATEMENT**
## **FOR THE YEAR ENDING 31 MAY 2024**
|**INCOME**
Voluntary Income
Donations
New Building Appeal
Grants
Investment Income
Income from Charities Activities
Other Income
Membership Fees
Gift Aid Payments
Madressa Fees
Student Fees
Transport Fees
**TOTAL INCOME**
**RESOURCES EXPENDED**
Cost of Generating Funds
Charitable Activities
**NET INCOMING RESOURCES**
Fund Balances Brought Forward
**FUND BALANCES CARRIED FORWARD**|**Unrestricted**
**Funds**
**£**
81,103
534,360
-
12,355
15,256
48,283
-
22,137
-
-
713,494
157,425
556,069
2,129,232
2,685,301|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Totals**
**2024**
**£**
81,103
534,360
-
12,355
15,256
48,283
-
22,137
-
-
713,494
157,425
556,069
2,129,232
2,685,301|**Totals**
**2023**
**£**
101,423
213,668
-
11,313
22,088
53,825
-
19,845
-
-|
|---|---|---|---|---|
|||||422,162|
|||||78,042|
|||||344,120
1,785,112|
|||||2,129,232|
## **Continuing Operations**
None of the charities activities were acquired or discontinued during the above financial period.
## **Total Recognised Gains and Losses**
The charity has no gains or losses other than the profit or loss for the above financial period.
6
## **MECCA MOSQUE**
## **BALANCE SHEET AS AT 31 MAY 2024**
|**NOTES**
**FIXED ASSETS**
As per Fixed Asset Schedule
4
**CURRENT ASSETS**
Debtors & Prepayments
5
Cash at Bank
Cash in Hand
**CURRENT LIABILITIES**
Bank Overdraft
Accurals & Creditors
6
Other Creditors & Loans
Net Current Assets / (Liabilities)
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**LONG-TERM CREDITORS**
Creditors due after one year
7
**NET ASSETS**
**REPRESENTED BY:**
**ACCUMULATED FUNDS**
Net Assets B/fwd 01/06/2023
Surplus for the Year
Net Assets C/fwd 31/05/2024|**£**
-
207,736
4,190|**2024**
**£**
2,473,465
211,836
2,685,301
-
**2,685,301**
2,129,232
556,069
**2,685,301**|**£**
-
1,181,870
4,426|**2023**
**£**
943,961
1,185,271|
|---|---|---|---|---|
||211,926||1,186,296||
||-
90
-||-
1,025
-||
||90||1,025||
||||||
|||||2,129,232
-|
|||||**2,129,232**|
|||||1,785,112
344,120|
|||||**2,129,232**|
Approved by the Trustees and signed on their behalf by:
Shahnawaz Khan (Charity Secretary)
14th March 2025
7
## **MECCA MOSQUE**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 MAY 2024**
## **1. Accounting Policies**
**(a) Basis of Preparation** These financial statements have been prepared under historical cost convention and in accordance with applicable accounting standards. The financial statements have been prepared in accordance with the statement of recommended practice (SORP) and accounting and reporting by charities' published in October 2005.
**(b) Fund Accounting** General funds are unrestricted funds which are available for the use of discretion of the Trustees in furtherance of the general objectives of the charity and has not been put aside for other purposes.
Restricted Funds are funds which are to be used in accordance with specific restrictions which has been raised by the charity for a specific purpose. The cost of raising and administering such funds are charged against the specific fund.
**(c) Investment Income** Income from investment and from rental income is included in the SORP in the year in which it is receivable.
**(d) Incoming Resources** All incoming resources are included in the SORP when the charity is legally entitled to the income and the amount can be can quantified with reasonable accuracy. Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. For legacies, entitlement is the earlier of the charity been notified of and impending distribution of the legacy being received. Donated facilities are included at the value to the charity when this can be quantified and a third party is bearing the cost.
**(e) Resources Expended** All expenditure is accounted for on an accruals basis and has been classified under the heading that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on the basis consistent with use of resources.
**(f) Tangible Fixed Assets** Tangible fixed assets costing more than £ 1000 are capitalised and included at cost including incidental expenses of acquisitions.
8
## **MECCA MOSQUE**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 MAY 2024**
## **(g) Depreciation**
Depreciation is calculated on all tangible fixed assets on straight line basis at rates calculated on the cost of the asset over the useful economic life of the asset as follows:
|Freehold Land|0%|
|---|---|
|Freehold Building|0%|
|Motor Vehicles|20%|
|Fixtures & Equipment|10%|
## **(h) Investment Revaluation**
None of the charity's functional fixed assets have been revalued during the year.
## **2. Cost of Charitable Activities**
|Wages, PAYE & Pension Costs
Rent, Rates & Insurance
Heat & Light
Utilities (Weston House)
Repairs & Renewals
Assets & Equipment Rental Costs
Functions & Activities Costs
Funeral Expenses
Advertising
Telephone
Postage, Stationery & Materials
Subscriptions, Licenses & Training Costs
Professional Fees
Motor & Travelling Costs
Bank Charges
Donations
Uniform Expenses
Cleaning Expenses
Sundry Expenses
Loss on Disposal of Investments
Depreciation|**2024**
53,801
5,464
7,171
-
6,108
1,350
4,040
875
-
645
1,081
-
67,735
-
-
-
-
6,809
934
-
1,412
157,425|**2023**
44,273
4,902
7,523
-
6,965
-
3,331
2,965
-
663
1,224
-
340
-
-
-
-
3,859
585
-
1,412|
|---|---|---|
|||78,042|
## **3. Trustees' - Related Party Transaction**
There were no related party transactions nor were any payments made to trustees for any services rendered during the year.
|**2024**
-
-
-
-|**2023**
-
-
-|
|---|---|
||-|
9
## **MECCA MOSQUE**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDING 31 MAY 2024**
## **4. Tangible Fixed Assets**
|**Land &**
**Total**
**Property**
£
**Cost**
As at 1 June 2023
991,562
728,503
Additions
1,530,916
Disposals
-
-
As at 31 May 2024
2,522,478
728,503
**Depreciation**
As at 1 June 2023
47,601
-
Charge for year
1,412
-
Disposals
-
-
As at 31 May 2024
49,013
-
**Net book value**
As at 31 May 2024
2,473,465
728,503
As at 31 May 2023
943,961
728,503
**5. Debtors & Prepayments**
Gift Aid Payments
Prepayments
**6. Creditors: Amounts falling due within one year**
Trade Creditors
Accruals & Other Creditors
**7. Creditors: Amounts falling due after one year**
Loans|**Land &**
**Total**
**Property**|**Capital**
**Motor**
**Improvements**
**Vehicles**|**Fixtures &**
**Equipment**|
|---|---|---|---|
||£
991,562
728,503
1,530,916
-
-|£
210,209
-
1,530,916
-
-
-|£
52,850
-
-|
||2,522,478
728,503|1,741,125
-|52,850|
||47,601
-
1,412
-
-
-|-
-
-
-
-
-|47,601
1,412
-|
||49,013
-|-
-|49,013|
||2,473,465
728,503|1,741,125
-|3,837|
||943,961
728,503|210,209
-|5,249|
|||**2024**
-
-
-
**2024**
-
90
90
**2024**
-|**2023**
-
-|
||||-|
||||**2023**
-
1,025|
||||1,025|
||||**2023**
-|
10