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2022-12-31-accounts

Trustees' Annual Report for the period

Period start date Period start date Period end date Period end date
01 January 2022 31 December 2022
From To

Charity name

Raza Jamia Mosque & Islamic Centre

Registered charity number (if any) 702991

Charity's principal address

13 Grimshaw Street Accrington Lancashire Postcode BB5 0AZ

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
AshfaqHussain Chairman
Abdul Qayum Vice Chair
Waheed Ahmed Secretary
Mohammed Akram Treasury
Mohammed Yaqub Joint Treasury
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of adviser
Name
Address
Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document

Constitution

How the charity is constituted

The trustees are elected by a committee at a special meeting Trustee selection methods A special meeting may be called to take place immediately after or before (eg. appointed by, elected by) a general meeting.

In selecting persons to be appointed as trustees, the trustees shall take into account the benefits of appointing a person who is able by virtue of his personal or professional qualifications to make a contribution to the objects or the managements of the Charity.

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

The additional governance within the charity are

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

The advancement of the Islamic religion in accordance with the Sunni-Hanfi- Brailivi Sufi school of thought. The advancement of the education of Muslim children and adults.

To promote throughout the community in the beneficial area, knowledge and understanding of the beliefs and institutions of Islam.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefits to those who worship at the mosque and the wider community of Accrington. congregational prayers juma prayer and other Prayers like funeral and Eid prayers including Nikah and Funeral facilities, To hold monthly Islamic events Ghiarween and annual Milad events Main Objective of Charity is to spread the knowledge of Deen Islam and to provide sufficient education to Muslim and wider community and promote harmony peace and cohesion among communities.

Additional details of objectives and activities (Optional information)

The contributions made by the volunteers are the following:

You may choose to include further statements, where relevant, about:

Section D Achievements and performance

Summary of the main achievements of the charity during the year

Raza Jamia Mosque and Islamic Centre have throughout the year helped the advancement in Islamic knowledge for youths and adults in the local area and helped anybody wishing to learn about Islam. We have also provided resources to the community through books, computers and general one to one advice. Throughout the year we have also raised funds for various charitable needs throughout the Muslim world.

During the year the trustees and mosque committee have had a number of meetings to ensure that adequate financial controls are being followed by all members involved on a daily basis, with adequate procedures and rules .

Section E Financial review

Brief statement of the charity’s policy on reserves

The free reserves are held to secure the long-term financial security of the charity. The trustees consider that this level of reserves is required to enable the charity to fulfil its obligations and commitments.

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

The principal for Raza Jamia Masjid & Islamic Centre is the following:

Section F Other optional information

The Charity is now evolved and more focusing in the education side.

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Waheed Ahmed Position (eg Secretary, Chair, Trustee etc) Date 21 June 2023

Charity registration number: 702991

Raza Jamia Mosque & Islamic Centre

Annual Report and Financial Statements for the Year Ended 31 December 2022

Oscar Ip & Co Chartered Accountants 23 Argyle Street Liverpool Merseyside L1 5BL AYA Accountants 82 Blackburn Road Accrington Lancashire BB5 1LL

Raza Jamia Mosque & Islamic Centre

Contents (continued)

Reference and Administrative Details 1
Statement of Trustees' Responsibilities 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 13

Raza Jamia Mosque & Islamic Centre Reference and Administrative Details

Chairman Mr Ashfaq Hussain Trustees Mr Mohammed Akram Mr Mohammed Yaqub Mr Ashfaq Hussain Mr Abdul Qayoom Secretary Mr Waheed Ahmed Charity Registration Number 702991 Principal Office 13 Grimshaw Street Accrington Lancashire BB5 0AZ Independent Examiner Oscar Ip & Co Chartered Accountants 23 Argyle Street Liverpool Merseyside L1 5BL Accountants AYA Accountants 82 Blackburn Road Accrington Lancashire BB5 1LL Bankers Lloyds Bank Church Street Blackburn Lancashire BB2 1JQ

Page 1

Raza Jamia Mosque & Islamic Centre

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities 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 these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees 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 charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the charity on 31 March 2023 and signed on its behalf by:

......................................... Mr Waheed Ahmed Secretary and Trustee

Page 2

Raza Jamia Mosque & Islamic Centre

Independent Examiner's Report to the trustees of Raza Jamia Mosque & Islamic Centre

I report to the trustees on my examination of the accounts of Raza Jamia Mosque & Islamic Centre for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity trustees of Raza Jamia Mosque & Islamic Centre 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 Raza Jamia Mosque & Islamic Centre'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 examiner’s statement

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 Raza Jamia Mosque & Islamic Centre 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 accounting 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.

...................................... Oscar Ip 23 Argyle Street Liverpool Merseyside L1 5BL

31 March 2023

Page 3

Raza Jamia Mosque & Islamic Centre

Statement of Financial Activities for the Year Ended 31 December 2022

Note
Income and Endowments from:
Donations and legacies
Charitable activities
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
11
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other income
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
11		 Unrestricted
funds
£
31,473
38,317
69,790
(58,069)
(58,069)
11,721
11,721
459,866
471,587
Unrestricted
funds
£
46,987
24,317
16,906
88,210
(82,399)
(82,399)
5,811
5,811
454,055
459,866		 Restricted
funds
£
3,488
-
3,488
(3,685)
(3,685)
(197)
(197)
10,233
10,036
Restricted
funds
£
5,261
-
-
5,261
(1,189)
(1,189)
4,072
4,072
6,161
10,233		 Total
2022
£
34,961
38,317
73,278
(61,754)
(61,754)
11,524
11,524
470,099
481,623
Total
2021
£
52,248
24,317
16,906
93,471
(83,588)
(83,588)
9,883
9,883
460,216
470,099

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 11.

The notes on pages 6 to 13 form an integral part of these financial statements. Page 4

Raza Jamia Mosque & Islamic Centre

(Registration number: 702991) Balance Sheet as at 31 December 2022

Note
Fixed assets
Tangible assets
7
Current assets
Stocks
8
Cash at bank and in hand
9
Creditors: Amounts falling due within one year
10
Net current assets
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
11		 2022
£
426,337
205
58,521
58,726
(3,440)
55,286
481,623
10,036
471,587
481,623		 2021
£
427,509
295
45,889
46,184
(3,594)
42,590
470,099
10,233
459,866
470,099

The financial statements on pages 4 to 13 were approved by the trustees, and authorised for issue on 31 March 2023 and signed on their behalf by:

.........................................

Mr Waheed Ahmed Trustee

The notes on pages 6 to 13 form an integral part of these financial statements. Page 5

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2022

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

Raza Jamia Mosque & Islamic Centre meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income and endowments

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.

Donations and legacies

Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Page 6

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Fixture and Fittings 20% reducing balance Office Equipment 20% reducing balance

Stock

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

Page 7

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

Pensions and other post retirement obligations

The charity operates a defined benefit pension scheme.Typically defined benefit plans define an amount of pension benefit that an employee will receive on retirement, usually dependent on one or more factors such as age, years of service and compensation.

The liability recognised in the Balance Sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the reporting date minus the fair value of plan assets. The defined benefit obligation is measured using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future payments by reference to market yields at the reporting date on high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability.

Actuarial gains and losses are charged or credited to other comprehensive income in the period in which they arise.

2 Income from donations and legacies

Donations and legacies;
Legacies
Regular giving and capital donations
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
12,288
19,185
31,473
46,987		 Restricted
funds
£
-
3,488
3,488
5,261		 Total
funds
£
12,288
22,673
34,961
52,248

3 Other income

Total funds £

4 Expenditure on charitable activities

Note
Governance costs
Total for 2021		 Unrestricted
funds
General
£
58,069
82,399		 Restricted
funds
£
3,685
1,189		 Total
funds
£
61,754
83,588

Page 8

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

5
Staff costs
The aggregate payroll costs were as follows:
Staff costs during the year were:
Wages and salaries
Pension costs		 2022
£
43,241
1,019
44,260		 Total
expenditure
£
2021
£
49,328
976
50,304

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

Average number of employees 2022
No
8		 2021
No
9

No employee received emoluments of more than £60,000 during the year

6 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 9

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

7 Tangible fixed assets

Cost
At 1 January 2022
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
8
Stock
Stocks
9
Cash and cash equivalents
Cash on hand
Cash at bank
10 Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals		 Land and
buildings
£
422,000		 Furniture and
equipment
£
31,824
31,824
26,315
1,172
27,487
4,337
5,509
2022
£
205
2022
£
2,004
56,517
58,521
2022
£
733
(1)
2,708
3,440		 Furniture and
equipment
£
31,824
31,824
26,315
1,172
27,487
4,337
5,509
2022
£
205
2022
£
2,004
56,517
58,521
2022
£
733
(1)
2,708
3,440		 Total
£
453,824
453,824
26,315
1,172
27,487
426,337
427,509
2021
£
295
422,000 31,824
-
-		 26,315
1,172
- 27,487
422,000 4,337
422,000 5,509
2022
£
205
2022
£
2,004
56,517
58,521
2022
£
733
(1)
2,708
3,440
2021
£
522
45,367
45,889
2021
£
1,046
-
2,548
3,594

Page 10

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

11 Funds

11 Funds
Unrestricted funds
General
Restricted funds
Total funds
Unrestricted funds
General
Restricted funds
Total funds		 Balance at 1
January 2022
£
459,866
10,233
470,099
Balance at 1
January 2021
£
454,055
6,161
460,216		 Incoming
resources
£
69,790
3,488
73,278
Incoming
resources
£
88,210
5,261
93,471		 Resources
expended
£
(58,069)
(3,685)
(61,754)
Resources
expended
£
(82,399)
(1,189)
(83,588)		 Balance at 31
December
2022
£
471,587
10,036
481,623
Balance at 31
December
2021
£
459,866
10,233
470,099

12 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
426,337
52,565
(3,440)
475,462		 Restricted
funds
£
-
6,161
-
6,161		 Total funds at
31 December
2022
£
426,337
58,726
(3,440)
481,623

Page 11

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
425,505
40,023
(3,594)
461,934		 Restricted
funds
£
-
6,161
-
6,161		 Total funds at
31 December
2021
£
425,505
46,184
(3,594)
468,095

13 Analysis of net funds

Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt		 At 1 January
2022
£
45,889
45,889
At 1 January
2021
£
37,164
37,164		 At 31
December
2022
£
45,889
45,889
At 31
December
2021
£
37,164
37,164

14 Analysis of governance and support costs

Governance costs

Staff costs
Wages and salaries
Pension costs
Independent examiner fees
Examination of the financial statements
Other governance costs
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
43,241
1,019
1,930
11,879
58,069
82,399		 Restricted
funds
£
-
-
-
3,685
3,685
1,189		 Total
funds
£
43,241
1,019
1,930
15,564
61,754
83,588

Page 12

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2022 (continued)

15 Independent examiner's remuneration

15 Independent examiner's remuneration
2022 2021
£ £
Examination of the financial statements 1,930 2,130

16 Income from charitable activities

Islamic Books Income
Radio Income
Nikkah/Wedding Income
Student Fees
Total for 2022
Total for 2021		 Unrestricted
funds
General
£
1,087
45
450
36,735
38,317
24,317		 Total
funds
£
1,087
45
450
36,735
38,317
24,317

17 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

Page 13

Raza Jamia Mosque & Islamic Centre

Statement of Financial Activities by fund for the Year Ended 31 December 2022

Income and Endowments from:
Donations and legacies
Charitable activities
Other income
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
Unrestricted
Funds
2022
£
31,473
38,317
-
69,790
(58,069)
(58,069)
11,721
11,721
459,866
471,587		 Total
Unrestricted
Funds
2021
£
46,987
24,317
16,906
88,210
(82,399)
(82,399)
5,811
5,811
454,055
459,866

This page does not form part of the statutory financial statements. Page 14

Raza Jamia Mosque & Islamic Centre

Statement of Financial Activities by fund for the Year Ended 31 December 2022 (continued)

Income and Endowments from:
Donations and legacies
Total income
Expenditure on:
Charitable activities
Total expenditure
Net (expenditure)/income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
Restricted
Funds
2022
£
3,488
3,488
(3,685)
(3,685)
(197)
(197)
10,233
10,036		 Total
Restricted
Funds
2021
£
5,261
5,261
(1,189)
(1,189)
4,072
4,072
6,161
10,233

This page does not form part of the statutory financial statements. Page 15

Raza Jamia Mosque & Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 31 December 2022

Income and Endowments from:
Donations and legacies (analysed below)
Charitable activities (analysed below)
Other income (analysed below)
Total income
Expenditure on:
Charitable activities (analysed below)
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
2022
£
34,961
38,317
-
73,278
(61,754)
(61,754)
11,524
11,524
470,099
481,623		 Total
2021
£
52,248
24,317
16,906
93,471
(83,588)
(83,588)
9,883
9,883
460,216
470,099

This page does not form part of the statutory financial statements. Page 16

Raza Jamia Mosque & Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 31 December 2022 (continued)

Donations and legacies
General Donations
General Donations
Funeral Donations
Jummah Collection
Annual Membership
Portland St Community Centre Income
Charitable activities
Islamic Books Income
Radio Income
Nikkah/Wedding Income
Student Fees
Other income
UK Government grants
Charitable activities
Wages and salaries
Staff pensions
Rent and rates
Events
Light, heat and power
Insurance
Ghosia Committee Expenses
Repairs and maintenance
Telephone and fax
Printing, postage and stationery
Islamic Books and Radio
Licences and Subscriptions
Zakat Donations
Accountancy fees
The audit of the charity's annual accounts
Bank charges		 Total
2022
£
3,488
-
14,780
12,288
3,660
745
34,961
1,087
45
450
36,735
38,317
-
-
(43,241)
(1,019)
(3,267)
(40)
(6,179)
-
-
(446)
(161)
(309)
(228)
(75)
(3,685)
(1,450)
(480)
(3)		 Total
2021
£
5,261
7,620
17,607
17,280
3,830
650
52,248
147
320
360
23,490
24,317
16,906
16,906
(49,328)
(976)
(2,194)
(357)
(6,034)
(3,065)
(629)
(719)
(285)
-
(875)
-
-
(2,000)
(130)
-

This page does not form part of the statutory financial statements. Page 17

Raza Jamia Mosque & Islamic Centre

Detailed Statement of Financial Activities for the Year Ended 31 December 2022 (continued)

Depreciation of fixtures and fittings
Depreciation of office equipment
Charitable donations
Charitable donations		 Total
2022
£
(821)
(350)
-
-
(61,754)		 Total
2021
£
(1,026)
(351)
(560)
(15,059)
(83,588)

This page does not form part of the statutory financial statements. Page 18

Raza Jamia Mosque & Islamic Centre Independent Examiner's Report to the trustees of Raza Jamia Mosque & Islamic Centre report to the trustees on my examination of the accounts of Raza Jamia Mosque & Islamic C.entre for the year ended 31 December 202? Re5ponsibilitie5 and basis of report As the charity tnistees of Raza Jamia Mosque & Islamic Centre you are responsible for the preparation of the arcount5 in accordance with the requirements of the Charities Act 2011 ('the Act,). I r¢port in resp¢rt of my exarnination of th¢ Raza Jamia Mosque & lslamiL CentTt's aLcounts carried out under section 145 of the 2011 Act and in carrying out my examination I have folloiNed all the applicable Directions given by the Charity Commission under section 145151(b) of th¢ Act. Ind¢p¢nd¢nt ex9min¢r'$ st4tem¢nt I have completed my examination. I confim] that no material matters have come to my attention in connection with Ihe examinatiort giving me caiise to believe that irt any material respeci.. accounting record5 were not kept in respect of Raza Jamia M05que & Islamic Centre a5 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 accounting requirements concerning the form and content of accounts set out in the C.l)arities IA¢¢ounts and Reports) Regulaiioi)5 2008 otl)er than any requirement that the ac¢oun¢s give a 'trlle and fair view, which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be draivn in this report itt order to ertable a proper ui)derstandii)g of the accounts to be Teached. Oscar Ip 23 Argyle Street Liverpool Mersey5ide LI 5BL 31 March 2023 Page 3