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← Mecca Mosque

2025-05-31-accounts

Charity registration number: 515359

MECCA MOSQUE TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

Qayyum & Zain Limited Chartered Certified Accountants 6-10 High Street Bolton Lancashire BL3 6TA

Mecca Mosque Contents

Page
Trustees' Report 1—2
Independent Examiner's Report 3
Statement of Financial Activities 4
Statement of Financial Position 5
Statement of Cash Flows 6
Notes to the Statement of Cash Flows 7
Notes to the Financial Statements 8—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 12—13

Mecca Mosque Trustees' Report For The Year Ended 31 May 2025

The trustees present their report and the financial statements for the year ended 31 May 2025.

Objectives and Activities

Aims and Objectives

Five times daily prayers. Friday congregation & Idd festive prayers. Funeral prayers. Part-time religious education for children. Lectures on Islam for young & elderly.

Public Benefit

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Mr Shahnawaz Khan - Chair Mr Najamul Hussain - Trustee Mr Nisar Ahmed - Trustee Mr Farhad Anwar Khan - Trustee

Charity Number

515359

Principal Address

110 Grecian Crescent Bolton BL3 6QU

Independent Examiner

Asad Qayyum Chartered Certified Accountants Qayyum & Zain Limited Chartered Certified Accountants 6-10 High Street Bolton Lancashire BL3 6TA

Bankers

NatWest Bank Plc 24 Deansgate Bolton

Page 1

Mecca Mosque Trustees' Report (continued) For The Year Ended 31 May 2025

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 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 of the charity for that period. In preparing the 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 judgments and accounting estimates that are reasonable and prudent;

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and to enable them to ensure that the accounts comply with the Charities Act 2011, 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.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Shahnawaz Khan

Trustee 24/03/2026

Page 2

Mecca Mosque Independent Examiner's Report to the Trustees of Mecca Mosque For The Year Ended 31 May 2025

I report to the trustees on my examination of the accounts of Mecca Mosque (the Trust) for the year ended 31 May 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Asad Qayyum Chartered Certified Accountants 24/03/2026 6-10 High Street Bolton Lancashire BL3 6TA

Page 3

Mecca Mosque Statement of Financial Activities For The Year Ended 31 May 2025

Notes 2025
Unrestricted
funds
£		 2024
Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Charitable activities:
Investments
4
EXPENDITURE ON:
Raising funds
6
Charitable activities:
6
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
11		 508,260
47,826
8,600		 663,746
37,393
12,355
564,686 713,494
1
(151,210)		 -
(157,425)
(151,209) (157,425)
413,477 556,069
413,477
2,685,402		 556,069
2,129,232
3,098,879 2,685,301

The notes on pages 7 to 11 form part of these financial statements.

Page 4

Mecca Mosque Statement of Financial Position As At 31 May 2025

Notes
FIXED ASSETS
Tangible Assets
9
Investment Properties
10
CURRENT ASSETS
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
11
On behalf of the board		 2025
Unrestricted
funds
£
2,838,849
12,750		 2024
Total
funds
£
2,460,715
12,750
2,851,599
247,280		 2,473,465
211,926
247,280
-		 211,926
(90)
247,280 211,836
3,098,879 2,685,301
3,098,879 2,685,301
3,098,879 2,685,301
3,098,879 2,685,301

Mr Shahnawaz Khan Trustee 24/03/2026

The notes on pages 7 to 11 form part of these financial statements.

Page 5

Mecca Mosque Statement of Cash Flows For The Year Ended 31 May 2025

Notes
Cash flows from operating activities
Net cash generated from operations
1
Net cash generated from operating activities
Cash flows from investing activities
Purchase of tangible assets
Rents received from investment properties
Net cash used in investing activities
Increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
2
Cash and cash equivalents at end of year
2		 2025
£
407,169
407,169
(380,516)
8,600
(371,916)
35,253
211,926
247,179		 2024
£
545,216
545,216
(1,530,916)
12,355
(1,518,561)
(973,345)
-
(973,345)

Page 6

Mecca Mosque Notes to the Statement of Cash Flows For The Year Ended 31 May 2025

1. Reconciliation of income to cash generated from operations

2025 2024
£ £
Net income 413,477 556,069
Adjustments for:
Income from investments (8,600) (12,355)
Depreciation of tangible assets 2,382 1,412
Movements in working capital:
(Decrease)/increase in trade and other creditors (90) 90
Net cash generated from operations 407,169 545,216
2.
Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
2025 2024
£ £
Cash at bank and in hand 247,280 211,926
3.
Analysis of changes in net funds
As at 1 June Cash flows As at 31 May
2024 2025
£ £ £
Cash at bank and in hand 211,926 35,354 247,280

Page 7

Mecca Mosque Notes to the Financial Statements For The Year Ended 31 May 2025

1. General Information

Mecca Mosque is a charitable incorporated organisation registered with the Charity Commission, registered charity number 515359. The principal address is 110 Grecian Crescent, Bolton, BL3 6QU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.

2.2. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose. Restricted funds are to be used for specific purposes as laid down by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2.3. 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 quantify with reasonable accuracy. Gifts in kind Donated for distribution are included at valuation and recognized as income when they are distributed to the projects. For legacies, entitlement is the earlier of the charity been notified of an 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.

2.4. Resources Expended

All expenditure is accounted for on an accruals basis and has been classified under the heading that aggregates 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.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold No depreciation provided Fixtures & Fittings 25% reducing balance

2.6. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the statement of financial activities.

2.7. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts
Member subscriptions and sponsorships		 2025
Unrestricted
funds
£
460,826
47,434		 2024
Unrestricted
funds
£
615,463
48,283
508,260 663,746

Page 8

Mecca Mosque Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

4. Investment Income

.
Investment Income
Rents received from investment properties
.
Net Income/(Expenditure)
he net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
.
Analysis of Expenditure
Raising funds
.
Support Costs
Employee costs
Premises expenses
General administration
Depreciation		 Activities
undertaken
directly
£
-
11,744		 2025
Unrestricted
funds
£
8,600		 2024
Unrestricted
funds
£
12,355
2025
£
2,382		 2024
£
1,412
Support
costs
(see note 7)
£
(1)
139,466		 2025
Total
£
(1)
151,210
11,744 139,465 151,209
Activities
undertaken
directly
£
5,368		 Support
costs
(see note 7)
£
152,057		 2024
Total
£
157,425
Raising
funds
£
-
-
(1)
-		 £
70,441
46,135
20,508
2,382		 2025
Total
£
70,441
46,135
20,507
2,382
(1) 139,466 139,465

5. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

6. Analysis of Expenditure

  1. Support Costs

Page 9

Mecca Mosque Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

Employee costs
Premises expenses
General administration
Depreciation		 2024
£
53,801
23,111
73,733
1,412
152,057

8. Average Number of Employees

Average number of employees during the year was: 5 (2024: 5)

9. Tangible Assets

Cost
As at 1 June 2024
Additions
As at 31 May 2025
Depreciation
As at 1 June 2024
Provided during the period
As at 31 May 2025
Net Book Value
As at 31 May 2025
As at 1 June 2024
10.
Investment Property
Fair Value
As at 1 June 2024 and 31 May 2025		 Land &
Property
Freehold
£
2,456,878
374,827		 Fixtures &
Fittings
£
52,850
5,689		 Total
£
2,509,728
380,516
2,831,705 58,539 2,890,244
-
-		 49,013
2,382		 49,013
2,382
- 51,395 51,395
2,831,705 7,144 2,838,849
2,456,878 3,837 2,460,715
2025
£
12,750

Page 10

Mecca Mosque Notes to the Financial Statements (continued) For The Year Ended 31 May 2025

11. Movement in Funds

1.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds		 As at 1 June
2024
£
2,685,402		 Income
£
564,686		 Expenditure
£
(151,209)		 As at 31 May
2025
£
3,098,879
2,685,402 564,686 (151,209) 3,098,879
As at 1 June
2023
£
2,129,232		 Income
£
713,494		 Expenditure
£
(157,425)		 As at 31 May
2024
£
2,685,301
2,129,232 713,494 (157,425) 2,685,301

12. Related Party Disclosures

No related party transactions.

Page 11

Mecca Mosque Detailed Statement of Financial Activities For The Year Ended 31 May 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
New Mosque Collection
Membership fees
Charitable Activities:
Education - Madressah fees
Other income - Nikah fees, Hall Hire etc
Investments
Rental income from investment property
EXPENDITURE ON:
Raising funds
Sundry expenses
Charitable Activities:
Purchases - Funeral boxes etc
Purchases - Functions & Jalsa Costs
Purchases - Educational Material
Wages and salaries
Self-employed Imams & teachers costs
Light and heat
Water rates
Repairs and maintenance
Cleaning
Hire and leasing of plant, equipment and vehicles
Insurance
Printing, postage and stationery
Telecommunications
Professional fees
Subscriptions - Radio Licence
Bank charges
Weston House bank ac - transferred balance
Sundry expenses
Depreciation of fixtures and fittings
NET INCOME		 2025
Total
funds
£
137,817
323,009
47,434		 2024
Total
funds
£
81,103
534,360
48,283
508,260
35,325
12,501		 663,746
22,137
15,256
47,826
8,600		 37,393
12,355
8,600 12,355
564,686
1		 713,494
-
1
(2,805)
(7,877)
(1,062)
-
(70,441)
(22,800)
(2,694)
(11,632)
(9,009)
-
(2,814)
(1,262)
(653)
(250)
(250)
(735)
(14,438)
(106)
(2,382)		 -
(875)
(4,040)
(453)
(53,801)
-
(7,171)
(3,023)
(6,108)
(6,809)
(1,350)
(2,441)
(628)
(645)
(67,735)
-
-
-
(934)
(1,412)
(151,210) (157,425)
(151,209) (157,425)
413,477 556,069

Page 12

Mecca Mosque Detailed Statement of Financial Activities (continued) For The Year Ended 31 May 2025

Page 13