2025-12-31-accounts

Trustees' Annual Report for the period

	Period start date	Period start date			Period end date	Period end date
	01	January	2025		31	December	2025
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(if any)
	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)

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

• (eg. trust deed, constitution)

How the charity is constituted

• (eg. trust, association, company)

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:

• policies and procedures adopted for the induction and training of trustees;

The additional governance within the charity are

• Policies and Procedure to support the actions and decisions and the actions of the Mosque. The support the running of the day to day of the Mosque including managing the Mosque’s internal affairs.

• the charity’s organisational structure and any wider network with which the charity works;

• relationship with any related parties;

• trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

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.

Summary of the objects of the charity set out in its To promote throughout the community in the beneficial area, governing document knowledge and understanding of the beliefs and institutions of Islam. 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 Summary of the main activities undertaken for the promote harmony peace and cohesion among communities. 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)

Additional details of objectives and activities (Optional information)

The contributions made by the volunteers are the following:

• The day-to-day running of the Masjid.

• The maintenance and Cleaning of the Masjid

• To create leaflet and poster to promote local events and talks.

• To maintain Masjid social media pages e.g. Facebook, Instagram.

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

• Policy on grantmaking;

• Policy programme related investment;

• Contribution made by volunteers.

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 charity’s principal sources of funds (including any fundraising);

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

• Student fees – Paid on Monthly basis

• Annual membership donation

• Community donations

• Local business donations

• how expenditure has supported the key objectives of the charity;

• Friday donations

• investment policy and objectives including any ethical investment policy adopted.

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) Ashfaq Hussain Position (eg Secretary, Chair, Chairman etc) Date 18th August 2026

Charity registration number: 702991

Raza Jamia Mosque & Islamic Centre

Annual Report and Financial Statements for the Year Ended 31 December 2025

Raza Jamia Mosque & Islamic Centre

Contents (continued)

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 Waheed Ahmed 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 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:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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 2026 and signed on its behalf by:

......................................... Mr Ashfaq Hussain Chairman 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 2025.

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 2026

Page 3

Raza Jamia Mosque & Islamic Centre

Statement of Financial Activities for the Year Ended 31 December 2025

	Unrestricted Total
	funds Restricted funds 2025
Note	£ £ £
Income and Endowments from:
Donations and legacies	39,352 374 39,726
Charitable activities	18,698 - 18,698
Total income
	58,050 374 58,424
Expenditure on:
Charitable activities	(65,794) (374) (66,168)
Total expenditure
	(65,794) (374) (66,168)
Net expenditure
	(7,744) - (7,744)
Net movement in funds
	(7,744) - (7,744)
Reconciliation of funds
Total funds brought forward
	451,217 9,136 460,353
Total funds carried forward 11
	443,473 9,136 452,609
	Unrestricted Total
	funds Restricted funds 2024
Note	£ £ £
Income and Endowments from:
Donations and legacies	37,428 - 37,428
Charitable activities	24,780 - 24,780
Other income	1,880 - 1,880
Total income
	64,088 - 64,088
Expenditure on:
Charitable activities	(75,160) (900) (76,060)
Total expenditure
	(75,160) (900) (76,060)
Net expenditure
	(11,072) (900) (11,972)
Net movement in funds
	(11,072) (900) (11,972)
Reconciliation of funds
Total funds brought forward
	462,289 10,036 472,325
Total funds carried forward 11
	451,217 9,136 460,353

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 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 2025

	2025 2024
Note	£ £
Fixed assets
Tangible assets 7	427,274 424,776
Current assets
Stocks 8	- 190
Cash at bank and in hand 9	26,482 37,899
	26,482 38,089
Creditors: Amounts falling due within oneyear 10
	(1,147) (2,512)
Net currentassets
	25,335 35,577
Netassets
	452,609 460,353
Funds of the charity:
Restricted income funds
Restricted funds	9,136 9,136
Unrestricted income funds
Unrestricted funds	443,473 451,217
Total funds 11
	452,609 460,353

The financial statements on pages 4 to 13 were approved by the trustees, and authorised for issue on 31 March 2026 and signed on their behalf by:

......................................... Mr Ashfaq Hussain Chairman and 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 2025

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.

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.

Page 6

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

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.

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.

Page 7

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

• 2 Income from donations and legacies

2 Income from donations and legacies
	Unrestricted
	funds	Restricted		Total
	General	funds		funds
	£	£		£
Donations and legacies;
Donations from individuals	680		374	1,054
Legacies	14,819		-	14,819
Gift aid reclaimed	350		-	350
Regulargivingand capital donations	23,503		-	23,503
Total for 2025	39,352		374	39,726
Total for 2024	37,428		-	37,428

3 Other income

		Unrestricted
		funds	Total
		General	funds
		£	£
Total for	2024	1,880		1,880

• 4 Expenditure on charitable activities

4 Expenditure on charitable activities
	Unrestricted
	funds Restricted Total
	General funds funds
Note	£ £ £
Governance costs	65,794 374 66,168
Total for 2024
	75,160 900 76,060

Total expenditure £

• 5 Staff costs

The aggregate payroll costs were as follows:

Page 8

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

	2025 2024
	£ £
Staff costs during the year were:
Wages and salaries	36,092 36,101
Pension costs	437 437
	36,529 36,538

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:

charity during the year expressed as full time equivalents was as follows:
	2025 2024
	No No
Average number of employees	6 6

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 2025 (continued)

7 Tangible fixed assets	7 Tangible fixed assets
Land and buildings Furniture and equipment Total
£ £ £
Cost
At 1 January 2025 422,000 31,824 453,824
Additions - 3,816 3,816
At 31 December 2025 422,000 35,640 457,640
Depreciation
At 1 January 2025 - 29,048 29,048
Charge for theyear - 1,318 1,318
At 31 December 2025 - 30,366 30,366
Net book value
At 31 December 2025 422,000 5,274 427,274
At 31 December 2024 422,000 2,776 424,776
8 Stock
	2025 2024
	£ £
Stocks	- 190
9 Cash and cash equivalents
	2025 2024
	£ £
Cash on hand	72 243
Cash at bank	26,410 37,656
	26,482 37,899
10 Creditors: amounts falling due within one year
	2025 2024
	£ £
Other taxation and social security	667 630
Accruals	480 1,880
	1,147 2,510

Page 10

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

11 Funds

11 Funds	11 Funds
Balance at 1 January 2025 Incoming resources Resources expended Balance at 31 December 2025
£ £ £ £
Unrestricted funds
General 451,217 58,050 (65,794) 443,473
Restricted funds 9,136 374 (374) 9,136
Total funds 460,353 58,424 (66,168) 452,609
Balance at 1 January 2024 Incoming resources Resources expended Balance at 31 December 2024
£ £ £ £
Unrestricted funds
General 462,289 64,088 (75,160) 451,217
Restricted funds 10,036 - (900) 9,136
Total funds 472,325 64,088 (76,060) 460,353
12 Analysis of net assets between funds
	Unrestricted Total funds at 31
	funds Restricted December
	General funds 2025
	£ £ £
Tangible fixed assets	423,458 - 423,458
Current assets	20,321 6,161 26,482
Current liabilities	(1,147) - (1,147)
Total net assets
	442,632 6,161 448,793
	Unrestricted Total funds at 31
	funds Restricted December
	General funds 2024
	£ £ £
Tangible fixed assets	424,776 - 424,776
Current assets	31,928 6,161 38,089
Current liabilities	(2,512) - (2,512)
Total net assets
	454,192 6,161 460,353

Page 11

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

13 Analysis of net funds

13	Analysis of net funds
		At 1 January	At	31 December
		2025		2025
		£		£
Cash at bank and in hand		37,899		37,899
Net debt		37,899		37,899
		At 1 January	At	31 December
		2024		2024
		£		£
Cash at bank and in hand		49,638		49,638
Net debt		49,638		49,638
14	Related party transactions

14	Related party transactions
15	Analysis of governance and support costs
	Governance costs

	Unrestricted
	funds	Restricted		Total
	General	funds		funds
	£	£		£
Staff costs
Wages and salaries	36,092		-	36,092
Pension costs	437		-	437
Independent examiner fees
Examination of the financial statements	960		-	960
Othergovernance costs	28,305		374	28,679
Total for 2025	65,794		374	66,168
Total for 2024	75,160		900	76,060
16 Independent examiner's remuneration
		2025		2024
		£		£
Examination of the financial statements			960	1,400

Page 12

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

17 Income from charitable activities

17 Income from charitable activities
	Unrestricted
	funds	Total
	General	funds
	£	£
Islamic Books Income	129	129
Student Fees	18,569	18,569
Total for 2025	18,698	18,698
Total for 2024	24,780	24,780

18 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 2025

	Total Total
	Unrestricted Unrestricted
	Funds Funds
	2025 2024
	£ £
Income and Endowments from:
Donations and legacies	39,352 37,428
Charitable activities	18,698 24,780
Other income	- 1,880
Total income
	58,050 64,088
Expenditure on:
Charitable activities	(65,794) (75,160)
Total expenditure
	(65,794) (75,160)
Net expenditure
	(7,744) (11,072)
Net movement in funds
	(7,744) (11,072)
Reconciliation of funds
Total funds brought forward
	451,217 462,289
Total funds carried forward
	443,473 451,217

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 2025 (continued)

	Total Total
	Restricted Restricted
	Funds Funds
	2025 2024
	£ £
Income and Endowments from:
Donations and legacies	374 -
Total income
	374 -
Expenditure on:
Charitable activities	(374) (900)
Total expenditure
	(374) (900)
Net expenditure
	- (900)
Net movement in funds
	- (900)
Reconciliation of funds
Total funds brought forward
	9,136 10,036
Total funds carried forward
	9,136 9,136

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 2025

	Total Total
	2025 2024
	£ £
Income and Endowments from:
Donations and legacies (analysed below)	39,726 37,428
Charitable activities (analysed below)	18,698 24,780
Other income(analysed below)	- 1,880
Total income
	58,424 64,088
Expenditure on:
Charitable activities(analysed below)	(66,168) (76,060)
Total expenditure
	(66,168) (76,060)
Net expenditure
	(7,744) (11,972)
Net movement in funds
	(7,744) (11,972)
Reconciliation of funds
Total funds brought forward
	460,353 472,325
Total funds carried forward
	452,609 460,353

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 2025 (continued)

	Total Total
	2025 2024
	£ £
Donations and legacies
General Donations	80 1,165
Funeral Donations	17,234 16,742
General Donations	600 765
Zakat	374 -
Jummah Collection	14,819 15,996
Gift Aid tax reclaimed	350 420
Annual Membership	2,850 2,340
Portland St CommunityCentre Income	3,419 -
	39,726 37,428
Charitable activities
Islamic Books Income	129 419
Student Fees	18,569 24,361
	18,698 24,780
Other income
Portland St CommunityCentre Rent	- 1,880
	- 1,880
Charitable activities
Wages and salaries	(36,092) (36,101)
Staff pensions	(437) (437)
Rent and rates	(1,448) (1,961)
Rates	(2,040) (2,190)
Light, heat and power	(12,664) (17,081)
Insurance	(4,167) (4,059)
Repairs and maintenance	(6,390) (10,574)
Islamic Books and Radio	(190) (41)
Licences and Subscriptions	- (75)
Sundry expenses	(36) (67)
Accountancy fees	- (1,400)
The audit of the charity's annual accounts	(960) -
Legal and professional fees	- (480)
Bank charges	(52) -
Depreciation of fixtures and fittings	(1,183) (525)
Depreciation of office equipment	(135) (169)
Charitable donations	(374) (900)
	(66,168) (76,060)

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

Charity registration number: 702991

Raza Jamia Mosque & Islamic Centre

Annual Report and Financial Statements for the Year Ended 31 December 2025

Raza Jamia Mosque & Islamic Centre

Contents (continued)

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 Waheed Ahmed 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 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:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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 2026 and signed on its behalf by:

......................................... Mr Ashfaq Hussain Chairman 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 2025.

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 2026

Page 3

Raza Jamia Mosque & Islamic Centre

Statement of Financial Activities for the Year Ended 31 December 2025

	Unrestricted Total
	funds Restricted funds 2025
Note	£ £ £
Income and Endowments from:
Donations and legacies	39,352 374 39,726
Charitable activities	18,698 - 18,698
Total income
	58,050 374 58,424
Expenditure on:
Charitable activities	(65,794) (374) (66,168)
Total expenditure
	(65,794) (374) (66,168)
Net expenditure
	(7,744) - (7,744)
Net movement in funds
	(7,744) - (7,744)
Reconciliation of funds
Total funds brought forward
	451,217 9,136 460,353
Total funds carried forward 11
	443,473 9,136 452,609
	Unrestricted Total
	funds Restricted funds 2024
Note	£ £ £
Income and Endowments from:
Donations and legacies	37,428 - 37,428
Charitable activities	24,780 - 24,780
Other income	1,880 - 1,880
Total income
	64,088 - 64,088
Expenditure on:
Charitable activities	(75,160) (900) (76,060)
Total expenditure
	(75,160) (900) (76,060)
Net expenditure
	(11,072) (900) (11,972)
Net movement in funds
	(11,072) (900) (11,972)
Reconciliation of funds
Total funds brought forward
	462,289 10,036 472,325
Total funds carried forward 11
	451,217 9,136 460,353

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 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 2025

	2025 2024
Note	£ £
Fixed assets
Tangible assets 7	427,274 424,776
Current assets
Stocks 8	- 190
Cash at bank and in hand 9	26,482 37,899
	26,482 38,089
Creditors: Amounts falling due within oneyear 10
	(1,147) (2,512)
Net currentassets
	25,335 35,577
Netassets
	452,609 460,353
Funds of the charity:
Restricted income funds
Restricted funds	9,136 9,136
Unrestricted income funds
Unrestricted funds	443,473 451,217
Total funds 11
	452,609 460,353

The financial statements on pages 4 to 13 were approved by the trustees, and authorised for issue on 31 March 2026 and signed on their behalf by:

......................................... Mr Ashfaq Hussain Chairman and 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 2025

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.

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.

Page 6

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

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.

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.

Page 7

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

• 2 Income from donations and legacies

2 Income from donations and legacies
	Unrestricted
	funds	Restricted		Total
	General	funds		funds
	£	£		£
Donations and legacies;
Donations from individuals	680		374	1,054
Legacies	14,819		-	14,819
Gift aid reclaimed	350		-	350
Regulargivingand capital donations	23,503		-	23,503
Total for 2025	39,352		374	39,726
Total for 2024	37,428		-	37,428

3 Other income

		Unrestricted
		funds	Total
		General	funds
		£	£
Total for	2024	1,880		1,880

• 4 Expenditure on charitable activities

4 Expenditure on charitable activities
	Unrestricted
	funds Restricted Total
	General funds funds
Note	£ £ £
Governance costs	65,794 374 66,168
Total for 2024
	75,160 900 76,060

Total expenditure £

• 5 Staff costs

The aggregate payroll costs were as follows:

Page 8

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

	2025 2024
	£ £
Staff costs during the year were:
Wages and salaries	36,092 36,101
Pension costs	437 437
	36,529 36,538

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:

charity during the year expressed as full time equivalents was as follows:
	2025 2024
	No No
Average number of employees	6 6

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 2025 (continued)

7 Tangible fixed assets	7 Tangible fixed assets
Land and buildings Furniture and equipment Total
£ £ £
Cost
At 1 January 2025 422,000 31,824 453,824
Additions - 3,816 3,816
At 31 December 2025 422,000 35,640 457,640
Depreciation
At 1 January 2025 - 29,048 29,048
Charge for theyear - 1,318 1,318
At 31 December 2025 - 30,366 30,366
Net book value
At 31 December 2025 422,000 5,274 427,274
At 31 December 2024 422,000 2,776 424,776
8 Stock
	2025 2024
	£ £
Stocks	- 190
9 Cash and cash equivalents
	2025 2024
	£ £
Cash on hand	72 243
Cash at bank	26,410 37,656
	26,482 37,899
10 Creditors: amounts falling due within one year
	2025 2024
	£ £
Other taxation and social security	667 630
Accruals	480 1,880
	1,147 2,510

Page 10

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

11 Funds

11 Funds	11 Funds
Balance at 1 January 2025 Incoming resources Resources expended Balance at 31 December 2025
£ £ £ £
Unrestricted funds
General 451,217 58,050 (65,794) 443,473
Restricted funds 9,136 374 (374) 9,136
Total funds 460,353 58,424 (66,168) 452,609
Balance at 1 January 2024 Incoming resources Resources expended Balance at 31 December 2024
£ £ £ £
Unrestricted funds
General 462,289 64,088 (75,160) 451,217
Restricted funds 10,036 - (900) 9,136
Total funds 472,325 64,088 (76,060) 460,353
12 Analysis of net assets between funds
	Unrestricted Total funds at 31
	funds Restricted December
	General funds 2025
	£ £ £
Tangible fixed assets	423,458 - 423,458
Current assets	20,321 6,161 26,482
Current liabilities	(1,147) - (1,147)
Total net assets
	442,632 6,161 448,793
	Unrestricted Total funds at 31
	funds Restricted December
	General funds 2024
	£ £ £
Tangible fixed assets	424,776 - 424,776
Current assets	31,928 6,161 38,089
Current liabilities	(2,512) - (2,512)
Total net assets
	454,192 6,161 460,353

Page 11

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

13 Analysis of net funds

13	Analysis of net funds
		At 1 January	At	31 December
		2025		2025
		£		£
Cash at bank and in hand		37,899		37,899
Net debt		37,899		37,899
		At 1 January	At	31 December
		2024		2024
		£		£
Cash at bank and in hand		49,638		49,638
Net debt		49,638		49,638
14	Related party transactions

14	Related party transactions
15	Analysis of governance and support costs
	Governance costs

	Unrestricted
	funds	Restricted		Total
	General	funds		funds
	£	£		£
Staff costs
Wages and salaries	36,092		-	36,092
Pension costs	437		-	437
Independent examiner fees
Examination of the financial statements	960		-	960
Othergovernance costs	28,305		374	28,679
Total for 2025	65,794		374	66,168
Total for 2024	75,160		900	76,060
16 Independent examiner's remuneration
		2025		2024
		£		£
Examination of the financial statements			960	1,400

Page 12

Raza Jamia Mosque & Islamic Centre

Notes to the Financial Statements for the Year Ended 31 December 2025 (continued)

17 Income from charitable activities

17 Income from charitable activities
	Unrestricted
	funds	Total
	General	funds
	£	£
Islamic Books Income	129	129
Student Fees	18,569	18,569
Total for 2025	18,698	18,698
Total for 2024	24,780	24,780

18 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 2025

	Total Total
	Unrestricted Unrestricted
	Funds Funds
	2025 2024
	£ £
Income and Endowments from:
Donations and legacies	39,352 37,428
Charitable activities	18,698 24,780
Other income	- 1,880
Total income
	58,050 64,088
Expenditure on:
Charitable activities	(65,794) (75,160)
Total expenditure
	(65,794) (75,160)
Net expenditure
	(7,744) (11,072)
Net movement in funds
	(7,744) (11,072)
Reconciliation of funds
Total funds brought forward
	451,217 462,289
Total funds carried forward
	443,473 451,217

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 2025 (continued)

	Total Total
	Restricted Restricted
	Funds Funds
	2025 2024
	£ £
Income and Endowments from:
Donations and legacies	374 -
Total income
	374 -
Expenditure on:
Charitable activities	(374) (900)
Total expenditure
	(374) (900)
Net expenditure
	- (900)
Net movement in funds
	- (900)
Reconciliation of funds
Total funds brought forward
	9,136 10,036
Total funds carried forward
	9,136 9,136

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 2025

	Total Total
	2025 2024
	£ £
Income and Endowments from:
Donations and legacies (analysed below)	39,726 37,428
Charitable activities (analysed below)	18,698 24,780
Other income(analysed below)	- 1,880
Total income
	58,424 64,088
Expenditure on:
Charitable activities(analysed below)	(66,168) (76,060)
Total expenditure
	(66,168) (76,060)
Net expenditure
	(7,744) (11,972)
Net movement in funds
	(7,744) (11,972)
Reconciliation of funds
Total funds brought forward
	460,353 472,325
Total funds carried forward
	452,609 460,353

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 2025 (continued)

	Total Total
	2025 2024
	£ £
Donations and legacies
General Donations	80 1,165
Funeral Donations	17,234 16,742
General Donations	600 765
Zakat	374 -
Jummah Collection	14,819 15,996
Gift Aid tax reclaimed	350 420
Annual Membership	2,850 2,340
Portland St CommunityCentre Income	3,419 -
	39,726 37,428
Charitable activities
Islamic Books Income	129 419
Student Fees	18,569 24,361
	18,698 24,780
Other income
Portland St CommunityCentre Rent	- 1,880
	- 1,880
Charitable activities
Wages and salaries	(36,092) (36,101)
Staff pensions	(437) (437)
Rent and rates	(1,448) (1,961)
Rates	(2,040) (2,190)
Light, heat and power	(12,664) (17,081)
Insurance	(4,167) (4,059)
Repairs and maintenance	(6,390) (10,574)
Islamic Books and Radio	(190) (41)
Licences and Subscriptions	- (75)
Sundry expenses	(36) (67)
Accountancy fees	- (1,400)
The audit of the charity's annual accounts	(960) -
Legal and professional fees	- (480)
Bank charges	(52) -
Depreciation of fixtures and fittings	(1,183) (525)
Depreciation of office equipment	(135) (169)
Charitable donations	(374) (900)
	(66,168) (76,060)

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