Charity No.. 516787 GHAUSIA MOSQUE (TRUST) Annual Report and Flnancial Statements for the year •nded 31 August 2023 GHAUSIA MOSQUE (TRUST) TRUSTEES REPORT AND FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 AUGUST 2023 Contents Reference and Administrative Details 4- 6 Trustees, Report Independent Examinerfs Report Statement of Finanaal Acbvths Balan￿ Sheet 10 - 11 Notes to the Finanoal Ststements 2of11 GHAUSIA MOSQUE TRUST Rolerence and Admlnistratlve Detalls Charity name.. GHAUSIA MOSQUE TRUST Charity registration number. 516787 Registered Office.. 191 Waterloo Road Sloke-On-Trent Staffordshire ST6 2HJ United Kingdom Trustees.. Mr. Asif Mahmood Mirza Mr. Maiid Iqbal Independent Examiner.. Linklax Accounlanls & Business Advisors 11A Snowhill Shelton Stoke-On-Trenl ST14LU GHAUSIA MOSQUE TRUST 3of11 Trustee$. Report STRUCTURE GOVERNANCE AND MANAGEMENT Governin document Ghausia Mosque I'the charity.) is a Charitable Trust govemed by its constitution adpoted 13 Nov 1983 as amended 7 October 1991 as amended on 25 Aug 2020 Method of a inlmenl and decision makin New Iruslees are appointed by existing trustees and are briefed on their legal obligations under charity law, the conlenl of the charity's ¢onslilulion and ils re￿nI performance. Or anisalional structure nd decision makin The board of Iruslees oversee the running of the chanty on a day lo day basis. All operational decisions arè made at board meetings which are held frequently through the year. Risk m na emenl The Iruslees have assessed the majof risks to which the charity is exposed and are satisfied that systems and procedures a￿ in pla￿ to mitigate thier exposure lo th8 major risks. OBJECTIVE AND ACTIVITIES mm ives 1. The charity was formed tor the promotion of ￿ligiouS and cultural activities 2 to advance education for the public benefit in such ways and in such parts of the United Kingdom or the wortd as the Iru51ees from lime to lime may think fil. 3. to help young people, especialty bul not exclusively through recreational and leisure time aclivilies. so as lo develop their capabilities that may grow lo full maturity as individuals and members of society as the Iruslees from lime to time may think fil., and 4. to engage in general charitable activities for the public benefit in such ways and in such parts of the United Kingdom OT the worfd as the trustees from lime lo lime may think fil. The Ghausia Mosque (Trust) is working for the e$tsblishmenl 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 feligiou5 education is being organised at present. Religious events were held throughout the yeaf GHAUSIA MOSQUE ITRUSTI 4of11 Trustee$. Report Public The Iruslees frequently review the obiecbves and acbvitses for the Charity to ensure that Ihey provide an overall benefit lo the public. In carrying out this review the Trustees have considered the Charity Commission's general guidance to public ￿neffit. A¢hl8v•ments and Pgrfornianco The Ghausia Mosque ITrust) is working for the establishment Fnday Prayers and daily prayers and held regularty Travee Pfayers during the month of Ramadan and ￿th Eid prayers and funeral were arranged in the mosque and Children's re1￿j￿U$ education 1$ teing organise(l at present. Financlal RoVi•W Reserv The charitys reserve Foltcy is lo build a sufficient level of reseNes to pay for the contfuction of the new mosque building which is c￿r￿n￿Y ongoing. This ne•V building will pr￿e a publ benefit. Princi fvndin During the year the chanty raised a total funds of £398.530 of whth £350,308 was from voluntary donakn.ons from the wblK and £48.221.15 from student fees sales of books etc. Plans for th• Future The charity's plans for the future are to raise enough fvnds to pay for the construction of the new mosque bltilding. Stat•m•nt of Tru8tO•8' Respon•lbllitles Charity law require5 the Injstees to prepare finan¢ial statements for each financial year which shows a tNe and fair view of the stale of aftairs of the ¢hanty in ts finanual ath"vslies for that period. In preparing those ffinanual slatements the Iruslees are required to," - select suitable accouting OIc￿S and then appty them con*slenty - make judgements and estsmates that are reasonable and prudent - state whether applubk accounting slandards and statements of recommerKled practice have been followed, Subject to any departures disclose and explained in the financbal statements.. and - prepare the finanual statements on the going ￿nCern basis unless it is inappropnate to presume that the charity wll continue in operat￿nal existence. Sof11 GHAUSIA MOSQUE {TRUSTI Trnstges. Report The Iruslees are resFx)Tr￿ble for keeping proper accounting records disclose with reasonable accuracy at any time the finanaal posib.on of the chanty and to enable them to ensure that the financial stslements cximpty with the Chanlys Act 1993. They are responsib￿ for safegL5arding the assets of the charity and hence for taking reasonable steps for the p￿vention and detecbon of fraud and other iffegulants"es. Approved by the Tnjstees on 20106r2024 and ￿ned on tr￿1r behalf by.. Majid Iqbal Trustee Asif Mahmood Miiza Trustee 6of11 GHAUSIA MOSQUE {TRUSTI Independont Examlner's Report We report on the accounts of the Trust for the year ended 31 August 2023, which are sel out on the pages 8 to 11 RESPECTIVE RESPONSIBILITIES OF TRUSTEES ANO EXAMINER The trustees are responsible for the preparation of the accounts and consider that an audit is not required for this year under section 43121 of the Charities Act 1993 and that an IndeFendenl examinatson is needed. 11 is our responsibility to.. examine the accounts lunder section 43 of the 1993 Act., follow the procedures laid dovm in the General Directions given by the Charity Commission lunder section 4317llbl of the 1993 Act,. and lo stale whether particular mallers have come to Ouf attention. BASIS OF INDEPENDENT EXAMINER'S REPORT Our examlnalion was carrted 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. 11 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 consequenlly we do not express an audit opinion on the view given by the accounts. INDEPENOENT EXAMINER'S STATEMENT In connection with our examination, no matter has come lo our attenllon.. 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 to prepare accounts which accord with ltte accounting records and comply with the accounting requirements of the 1993 Act have not been mel,. or 12) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts lo be reached. LINKTAX Accountants & Business Advisors 11A Snowhill Shelton Stoke on Trent STI 4LU Dale.. 2010612024 7of 11 GHAUSIA MOSQUE (TRUST) Statement of Financlal Activltle$ for the year ended 31 August 2023 stri Fund 2023 To 2022 Total Note Fun INCOMING RESOURCES Incoming resources from Voluntary Income Activities for generating funds CJRS grants Incoming resources from Charitable activities Total incoming resources 345,839 48,221 4,469 350,308 48,221 242,910 32,950 394,061 4,469 398,530 275,861 RESOURCES EXPENDED Costs of generating fund5'. Cost of voluntary income Cost of goods sold Charitable activities Governance costs 56,016 4,469 60,485 74,757 56.016 4,469 ReconclllatSon of fund• Nel movement in fund$ Total funds brought fO￿ard 60.485 74.757 338.045 1.182,515 338,045 1.182,515 201,103 981,411 Total funds Carr￿ fornvard 1520 559 1520 559 1 182,515 All incoming resources and resources expended derive from ￿ntInuing activities. The charity has no recognised gains or losses for the year other than the results above. 8of11 GHAUSIA MOSQUE {TRUSTI Balance Sheet as at 31 August 2023 2023 2022 Flxod a¥sets Tangible assets 1.139,415 666,002 Currnnt •88ets Bank accounl Cash in hand Stocks D•btorn: amounts falllng dug wlthln on• year 384.510 517.439 450 450 384,960 517.889 Crfrdltorn: amounts falllng duo within one ygar Nel assets 3,816 381.144 1520 559 1,376 516,513 1 182 515 The funds ofthe chanty: Reslricled funds Total funds 1.520.559 1520 559 1,182,515 1 182 515 Approved by the trustees on 20 June 2024 and swJned on theif behalf by: Majid qbal Trustee Asrf Mahm TnJstee 9of11 GHAUSIA MOSQUE (TrUSTI Notes to the Financial Statemgnls for thg year ended 31 August 2023 1. ACCOUNTING POLICIES 1.18asis of preparation of accounts The aeeounls are p￿pared Ur￿er the historical cost Conven￿n and follow the re¢ommendatKsns in the Rewsed Stslemenl of Recommended Practi¢e-Accounts'ng and Reporting by chariti.es issued in Mar¢h 2005. 1.2 Incoming resources All incoming resources are recognised in the SOFA when the chanty ￿ legal entiyed lo the income and the amount can be quanbfied V*ith reaSona￿e acc#Jracy. 1.3 Resources expended All expenditure is accounted for on an ac£nJals basis and has been cL9ssffi￿ under headings that aggregate all costs related to that ¢ategory. 1.4 Value Added Tax Value added tax is not recovered by the chanty. and as such is included in the relevant costs in the Stsiemenl of Finanryal ActiVrt￿s. 2. VOLUNTARY INCOME 2023 2022 Donations Juma Collection Donations for Event Eid Collections Earthquake Donab"ons 274,523 37.960 31.495 1.862 4.469 206,540 36,370 350,308 242.910 3. ACTIVITIES FOR GENERATING FUNDS 2023 2022 Books Admission & turhon fee Membership fee Nikah Radio set sales Rentals Car Wash Collection 343 23,041 2.197 800 2,555 4.685 14.600 687 16,676 10,467 450 1,045 3,625 48.221 32,950 4. GOVERNMENT GRANTS S. CHARITABLE ACTIVITIES COSTS 74 757 10of11 6. TRUSTEES. REMUNERATION AND EXPENSES During the year no trustees received any remuneration from the Charity. GHAUSIA MOSQUE ITRUSTI Note• to tho Flnanclal Statsrnents for the year onded 31 August 2023 Freehold Propety 7. TANGIBLE FIXED ASSETS Fixture & Computer Fittings Equipment COST Balance blf Addition Balance cn 662,159 472,836 1 134 996 5,245 1,682 6927 3,807 671,211 474,518 3 807 1 145 729 470.134 201,077 671211 DEPRECIATION Balance bn Charge for the y8ar Balan¢8 clf 3,083 769 3,852 2.126 336 2,462 5,209 1,105 6,314 4,248 5.209 Net Book Value 1 345 1 139415 666.002 8. CREDrroRS FALLING OUE WITHIN ONE YEAR 202 Wages & Salaries Payable Accruals Pension Payable PAYE 33 1,920 185 1,678 816 780 103 493 9. ANALY81S OF TOTAL FUNDS Resources Resources incoming expended Balance blf Goneral luTrd• General funds 1,182.515 981,411 398,530 60,48S 338,045 201,103 R￿trIct•d fund• 398 530 60485 1520559 1 182 515 110111 ## **Independent examiner's report on the accounts** |**Section A**
**Independent Examiner’s Report**|**Section A**
**Independent Examiner’s Report**| |---|---| |**Report to the trustees**
**On accounts for the year**
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**Set out on pages**|Charity Name
**Charity no**
**(if any)**
(remember to include the page numbers of additional sheets)
GHAUSIA MOSQUE(TRUST)
31/08/2023
516787| ||(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 31 08 2023 **DD / MM / YYYY** . **Responsibilities and** As the charity's trustees, you are responsible for the preparation of the **basis of report** 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. **Independent** [The charity’s gross income exceeded £250,000 and I am qualified to **examiner's statement** undertake the examination by being a qualified member of [insert name of applicable listed body]]. _Delete_ [ ] _if not applicable._ I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requirements concerning the form and content 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. * _Please delete the words in the brackets if they do not apply._ |**Signed:**
**Name:**|**Date:**|| |---|---|---| |||27/06/2024| |||| ||Muhammad Zamir|| **Relevant professional qualification(s) or body** AIA **Oct 2018** 1 **IER** ## **(if any):** **Address:** Linktax Limited, 11A Snow Hill, Stoke on Trent, ST1 4LU ## **Section B Disclosure** Only complete if the examiner needs to highlight material 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** . **Oct 2018** 2 **IER**