Charity No.. 516787 GHAUSIA MOSQUE (TRUST) Annual Report and Flnanclal Statements for the y￿r •nd•d 31 August 2022 GHAUSIA MOSQUE ITRUSTI TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2022 Contents Refe￿nce and Administrative Detsils 4- 6 Trustees, Report Independent Examinerfs Report Statement of Financial Activrties Balance Sheet 10- 11 Notes lo the Financial Statements Page2of11 GHAUSIA MOSQUE (TRusn Reference •nd Administrativ• Details Charty name.. GHAUSLA MOSQUE (TRUST) Charty registration number.. 516787 Registered Olfice.. 191 Water1￿ R¢)ad St0k￿n￿Trenl Stsffordshire ST6 2HJ United Kingd(yn Trustees.. Mr. A$if Mahmood Mirza Mr. Majid Iqbal Independent Examiner Linktax Accountants & Business knisors 11A Sn¢ywhill Shelton Stoke-On•Tr8nt ST1 4LU Page3of11 GHAUSIA MOSQUE (TRUST Tru5tees' Report STRUCTURE GOVERNANCE AND MANAGEMENT Govemin docum nt Ghausia Mosque fihe charty l is a Chantable Trust governed by rt$ conststution adpoted 13 Nov 1983 as amended 7 October 1991 as amended on 25 Aug 2020 Method of a intmenl and ecision makin New trustees are appointed by existing Iruslees and are bnefed on their legal oblig*ions under eharity law. the content of the chantys constrtution and rt5 recent perfomiance. The board of Iruslees oversee the running of the charty on a day lo day basis. All operational dec15ions are made at board meetings which are held frequenwy through the year. The Iru5tees have assessed the major risks to ¥thich the chanty is exposed and are satisfied that systems and procedures are in place lo mitigate thier exposure to the major risk5. OBJECTIVE AND ACTIVITIES mm 1. The chanty was foTme(I for the pr¢xnotion of religThis and cultural activiti85 2. to advance education for the public benefrt in suth ways and in Such parts of the Unrted Kingdom or the wodd as the trustees from lime lo time may think fft. 3. to help young people. especially bul not exclusive￿ through recreational and leisure lime activities, so as lo develop their eapabilrties that may grow to full malunty as Indiv￿U415 and members of S¢xiety as the trustees from lime lo lime may think frt.. and 4. to engage in general charitable aetivrties for the public benefrt In such ways and in Such parts of the United Kingdom gr the worfd as the trustees Irom tsme lo tsme may think fil. vi The Ghausia Mosque (Trust) 18 working for the estsblishment Friday Prayers and daily prayers and held regularly. Travee prayers during the month of Ramadan and both Eid prayers and funeral were arranged in the mosque and Children's religious educats.on is being organised at present. Religious events were held throughout the year Page4of11 GHAUSIA MOSQUE ITRUSTI Trustees. Report Public The trustees frequently review the objectives and activities for the charity to ensure that they provide an overall benefit lo the public. In carrying out this review the Trustees have considered the Charity Commission's general guidance lo public benefrt. Achlevements and P8rfomiance The Ghausia Mosque (Trusll is working for the establishment Friday Prayers and daily prayers and held regularly. Travee prayers during the month of Ramadan and both Eid prayers and funeral were arranged in the mosque and Children's religious education is being organised at present. Flnanclal Rovlèw The ch8rily's reserve policy is lo build a sufficient level ol reserves lo pay lor the conlruclion of the new mosque building which is currently ongoing. This new building will provide a publi¢ benefit. During the year the charity Taised a total funds of £275,860,76 of which £242,910.43 was from voluntary donations from the public and t32.950 from sludenl fees sales of books elc, Plans for th• Futurè The charity'8 plans for the future are lo rai8e enough funds to pay for the eonslruclion of the new mo$que building. ststemont of Trustees. R•spon8lblllll•• Charity law rgquires the Iru$lees lo preparo financial statements for each financial year which shows a true and fair view of the stsle of affairs of the charity in Ils linancial aclivilie8 for that period. In preparing those financial statements the trustees are required to", 801ect suitable accouling policies and then apply them consislenlty make judgements and estimat￿ that are reasonable and prudent stale whether applicable accounting standard8 and slalaments of recommended practice have been followed, subject lo any departures disclose and explained in the financial slatemenls,. and prepare the financial statements on the going ¢on¢em basis unless rt is inappropriate to presume that the charity will continue in operational 8xistenee. Page5of11 GHAUSIA MOSQUE ITRUSTI Trustees, Report The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime the financial position of the charity and lo enable Ihem lo ensure that the financial statements comply with the Charity's Act 1993. They are responsible for safeguarding the assets of the charity and henee lor taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees on 0611112023 and signed on their behaLI by.. Majid Iqbal Trustee Asif Mahm¢)od Mirza Trustee Page6of11 GHAUSIA MOSQUE ITRUSTI Independent Examinerfs Report We report on the accounts of the Trust for the year ended 31 August 2022, which are set out on the pages 8 10 11 RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trustees are responsible for the preparation of the acwunts and consider that an audrt is not required for this year under section 43121 of the Charities Act 1993 and that an independent examination is needed. It 1$ our respon5ibilty lo-. examine the accounts (under section 43 of the 1993 Act., follow the procedures laid down in the General Directions given by the Charity Commission (under Section 4317llbl of the 1993 Act", and lo stsle whether particular matters have come to our attention. BASIS OF INDEPENDENT EXAMINER'S REPORT Our examination was Carried out in accordance with the General Direction 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 conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an aud1t opinion on the view given by the accounts. INDEPENDENT EXAMINER'S STATEMENT In connection with our examination, no matter has come to our attention.. 111 which gives us reasonable cause lo believe that in any material respect the requirements lo keep accounting records in accordance with Section 41 of the 1993 Act.. and lo prepare accounts which accord wrth the accounting records and Comply with the accounting requirements of the 1993 Act have not been mel,. OT 121 to which, in our opinion, attention should be drawn in order lo enable a proper understsnding of the accounts lo be Teached. LINKTAX Accountants & Business Advisors 11A Snowhill Shelton Stoke on Trent ST1 4LU Date.. 0611112023 Page7of 11 GHAUSIA MOSQUE (TRUST} Statement of Financial Activlties for the year ended 31 August 2022 Unrestncted Fund5 Restricted Funds 2022 2021 Total INCOMING RESOURCES Incoming resources from Voluntary Income Activitie5 foT generating funds 3 CJRS grants Incoming resources from Charitable activities Total incoming Tesources 242.910.43 32.950.33 242,910.43 32.950.33 146,940.35 6,498.50 7,536.11 275,860.76 275.8SO.76 160.974.98 RESOURCES EXPENDED C0515 of generating funds". Cost of voluntary income Cost of goods sold Charitsble 8c11Vrties Governance costs 74,757.34 74,757.34 39.863.19 74,757.34 74.757.34 39,863 19 Reconciliation of funds Nel movement in funds Totsl fund5 brought forward 201,103.42 981,411.39 201,103.42 981,411.39 121,111.77 860,299.62 Total funds carried forward 1.182.514.81 1,182.514.81 981.411 39 All incoming resources and resources expended derive from continuing adivf(ies. The charity has no recognised ga1ns or losses for the year other than the results above. Page8of11 GHAUSIA MOSQUE ITRUSTI Balance Sheet as at 31 August 2022 2022 2021 Note Fixed assets Tangible assets 666,001.77 465,885.17 Current assets Bank account Cash in hand Stocks Debtors.. amounts falling due within one year 517.439.03 530,833.67 111.79 200.00 450.00 S17,889.03 531,145.46 Creditors- amounts falling due within one year io Net assets 1,375.90 516.513.13 1.182,514.90 15,619.24 515,526.22 981.411 39 The funds of the charity". Reslricled funds Total funds 1.182.514.81 1,182,514.81 981,411.39 981,411.39 Approved by the trustees on 6 November 2023 and signed on their behalf by". /O/fJ Majid Iqbal Trustee Asif Mahmood Mirz Trustee Page9of11 GHAUSIA MOSQUE ITRUSTI Notes to the Financlal Statemgnts for the year ended 31 August 2022 I. ACCOUNTING POLICIES 1.1 Basis of prepar81ion of accounts The accounts are prepared under the historical cost convention and follow the recommendation5 In the Revised Statement of Recommended Practice'Accounting and Reporting by Charrties issued in March 2005. 1.2 Incoming resources All incom1ng resources are recogni5ed in the SOFA when the charity is legally enlilled to the Income and the amount can be quantified wrth reasonable accuracy. 1.3 Resources expended All expenditure 15 accounted for on an accruals b8sis and has been classified under headings that aggregate all costs related lo that category. 1.4 Value Added Tax Value added tax is not recovered by the charty. and a5 such is included in the relevant costs in the Statement of Financial Activities. 2. VOLUNTARY INCOME 2022 2021 Donations Juma Collection 2CE,540.06 36,370.37 242,910.43 118,2SO.71 28,679.64 146,940.35 3. ACTIVITIES FOR GENERATING FUNDS Books Admission & tuition fee Membership fee Nikah Radio set sales Rentals 687.00 16.676.00 10,467.33 450.00 1.045 00 3,625.00 302.00 4,416.50 990.00 790.00 32.950.33 6,498.50 4. GOVERNMENT GRANTS 7 536.11 CHARITABLE ACTIVITIES COSTS 74 757.34 39 863.1 7. TRUSTEES, REMUNERATION AND EXPENSES DuTing the year no trustee5 received any remuneration from the charity. Page 10of11 GHAUSIA MOSQUE ITRUST) Notgs to the Financial Statements for the year ended 31 August 2022 2022 2021 Freehold Property Fixture & Computer Fittings EquiKMnent Total Total 8. TANGIBLE FIXED ASSETS COST Balance blf Addition Balance crt 461,559.40 200 599.80 682 159.20 4,767.00 477.60 5,244.60 3,807.19 470,133.59 434,135.00 201,077.40 35,998.59 671,210.99 470,133.59 3,807.19 DEPRECLATION Balance bir Charge for the year Balance cm 2.542 88 540.40 3.083.28 1.705.54 420.40 2,125.94 4.248 42 960.80 5.209.22 4,248.42 4,248.42 Net Book Value 662.159.20 2.161.32 1,681.25 666.001.77 465.885.17 10. CREDITORS FALLING DUE WITHIN ONE YEAR Trade Creditors Other Creditors Accruals Pension Payable PAYE 3,000.00 11,030.00 78a.00 780.00 103.32 492.58 1,375.90 809.24 15,619.24 11. ANALYSIS OF TOTAL FUNDS Resources incoming Resources expended 2022 Tolal 2021 Total Balance bm Gèneral funds General funds 981,411.39 860.299 62 275,860.76 74.757.34 201,103.42 121,111.77 Restrfcted funds 275.860.76 74.7S7.34 1,182,514.81 981,411.39 Page11 of11 ## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name **members of** GHAUSIA MOSQUE (TRUST) **On accounts for the year Charity no** 31/08/2022 516787 **ended (if any) Set out on pages** (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **DD / MM / YYYY** 31 08 2022 . - **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** 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** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. * _Please delete the words in the brackets if they do not apply._ **Signed: Date:** 06/11/2023 **Name:** Muhammad Zamir **Relevant professional** AIA **qualification(s) or body (if any): Address:** Linktax Limited, 11A Snow Hill, Stoke on Trent, ST1 4LU **October 2018** 1 **IER** **Section B Disclosure** Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . **October 2018** 2 **IER**