## **ECCLES & SALFORD MOSQUE & ISLAMIC CENTRE INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024** 

**SHENKMAN ACCOUNTANCY SERVICES LLP Battersea House Battersea Road Heaton Mersey Stockport SK4 3EA** 



## **Independent examiner's report to the trustees of Eccles and Salford Mosque and Islamic Centre Trust.** 

I report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 2 to 4. 

## **Respective responsibilities of trustess and 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 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 

It is my responsibility to: 

examine the accounts under section 145 of the 2011 Act 

to follow the procedures laid down in the General Directions given by the commission under section 145(5)(b) of the 2011 Act 

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 present a "true and fair view" and the report is limited to those matters set out in the next statement. 

## **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 2011 Act and 

- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act 

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. Shenkman Accountancy Services LLP Battersea House Battersea Road Heaton Mersey Stockport SK4 3EA 

1 



## **ECCLES & SALFORD MOSQUE & ISLAMIC CENTRE INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024** 

|**INCOME**<br>Friday Collections<br>Special Collections<br>Rental Income<br>Donations for Major Works<br>Madrashah<br>Funerals<br>Zakat<br>Total Receipts<br>**PAYMENTS**<br>Teachers Wages<br>Imam Wages<br>Repairs on Mosque<br>Light and Heating<br>Rates<br>Depreciation<br>No 9/11 Repairs<br>Funeral Costs<br>Motor Expenses<br>Postage and Stationery<br>Subscriptions<br>Security<br>Telephone Charges<br>Insurance<br>Accountancy Charges<br>Cleaning<br>Bank charges<br>Sundry Expenses<br>Donations<br>Total Payments<br>Excess of Income over Expenditure||2024<br>£<br>73754<br>37862<br>14923<br>75547<br>2646<br>21079<br>5606<br>231417<br>942<br>28023<br>51930<br>5170<br>5047<br>1920<br>30846<br>13439<br>669<br>340<br>540<br>1189<br>938<br>3355<br>1188<br>3276<br>364<br>7924<br>4606<br>161706<br>69711||2023<br>£<br>49676<br>22465<br>28200<br>66580<br>2620<br>25190<br>194731<br>761<br>21317<br>60262<br>2738<br>4469<br>2400<br>580<br>11385<br>517<br>149<br>1415<br>1092<br>1037<br>3415<br>960<br>4077<br>187<br>3396<br>5766<br>125923<br>68808|
|---|---|---|---|---|



2 



## **ECCLES & SALFORD MOSQUE & ISLAMIC CENTRE STATEMENT OF ASSETS AND LIABILITIES** 

## **AT 31 DECEMBER 2024** 

|Notes|2024<br>2023<br>£<br>£<br>£<br>£|
|---|---|



## **FREEHOLD PROPERTIES -** Owned and controlled by the charity; 

|5 Liverpool Road - Mosque<br>7 Liverpool Road<br>9 Liverpool Road - Bought in December 2015<br>11 Liverpool Road<br>13 Liverpool Road<br>4 Gleaves Road<br>Investments<br>**EQUIPMENT**<br>Addition: van<br>Less Depreciation<br>**CURRENT ASSETS**<br>Natwest Bank<br>HSBC Bank<br>Cash in Hand<br>**CURRENT LIABILITIES**<br>- Interest free loan<br>- Taxes and Social Security Costs<br>- Other Creditors<br>2.<br>**NET CURRENT ASSETS/LIABILITIES**<br>Represented by:-<br>Accumulated fund<br>3.|12000<br>4320<br>134236<br>12856<br>1158<br>148250<br>30500<br>3908<br>980<br>35388|298717<br>7680<br>112862<br>419259<br>419259|12000<br>2400<br>112588<br>23185<br>5644<br>141417<br>95500<br>3707<br>980<br>100187|298717<br>9600<br>41230<br>280739<br>280739|
|---|---|---|---|---|



3 



## **ECCLES & SALFORD MOSQUE & ISLAMIC CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024** 

## **1. ACCOUNTING POLICIES** 

## Accounting convention 

The financial statements have been prepared under the historical convention and in accordance with applicable accounting standards. 

|**2.**<br>**3.**|**CREDITORS**<br>Accruals<br>**ACCUMULATED FUND**<br>Movements in the year were as follows<br>Balance at 1st January<br>Surplus for the year<br>Balance at 31st December|2024<br>£<br>980<br>2024<br>349547<br>69712<br>419259|2023<br>£<br>980<br>2023<br>280739<br>68808<br>349547|
|---|---|---|---|



4 



# **ECCLES AND SALFORD MOSQUE AND ISLAMIC CENTRE STATEMENT OF TRUSTEES' RESPONSIBILITES FOR THE YEAR ENDED 31 DECEMBER 2024** 

In approving these financial statements as a member of the charity's committee I hereby confirm: 

a) that we acknowledge our responsibility for ensuring that the charity keeps accounting records which comply with the Charitites Act 1993 and b) that for the year in question the charity was entitled to prepare accounts on accruals basis under the provisions of Part VI of the Charties Act 1993. 

Approved by the Commiteee on ……………………………………………. and signed on its behalf by 

…………………………………………………………….. 

ALI ANEES General Secretary 

5