Charity registration number 1085667 (England and Wales)
Company registration number 04114535
CENTRAL MOSQUE NORTHAMPTON
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
CENTRAL MOSQUE NORTHAMPTON
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr A Z Osmani
Mr P Bashir
Mr A N Nasser
Mr A H Chauguley
Mr G H Khan
Mr M S Uddin
Secretary
Mr A Z Osmani
Charity number (England and Wales)
1085667
Company number
04114535
Registered office
112-116 Abington Avenue
Northampton
Northamptonshire
England
NN1 4PD
Independent examiner
Cottons Specialist Services Limited
Chestnut Field House
Chestnut Field
Rugby
Warwickshire
United Kingdom
CV21 2PD
Bankers
Lloyds TSB Bank Plc
2 George Row
Northampton
NN1 1DJ
Solicitors
P R Robinson
Imperial Buildings
Halford Street
Leicester
LE1 1JB
CENTRAL MOSQUE NORTHAMPTON
CONTENTS
Page
Trustees' report
1 - 2
Independent examiner's report
3
Statement of financial activities
4
Balance sheet
5
Notes to the financial statements
6 - 13
CENTRAL MOSQUE NORTHAMPTON
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 APRIL 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 30 April 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The company is established to advance the Islamic faith and to advance the education of the public in Arabic and Islamic studies, particularly, without prejudice to the generality of the foregoing, by the provision of classes and workshops in Islamic history, law and art.

 

The charity's activities are governed by its constitution. The charity's objects laid down in the constitution include:

 

(a) the advancement and preservation of the Islamic faith;

(b) the advancement of education including instruction in the Islamic faith;

(c) to provide facilities for recreation or other leisure-time occupation in the interests of social welfare with the object of improving conditions of life for the inhabitants of the area of Northampton;

(d) to advance and cater for the religious needs and educational activities;

(e) to undertake the day-to-day management of the Association in accordance with the Constitution; and

(f) to foster goodwill and harmonious relations between other faiths.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

In 2023 the charity started the renovation work to update the poorly state of the ablution and toilet area for male users of the mosque downstairs.

 

The charity hired a local builder with experience in this field who has worked on another mosque in Northampton, Stanley Construction following a competitive tendering process. The works to the ablution and toilet area cost the charity £64,416. The car park was also repaved during the year, costing the charity £33,489.

 

All the normal activities were still on going during this time as the charity had no problems or difficulties with facilitating them.

 

The mosque together with Northamptonshire Council of Mosques has provided volunteer staff providing clothes and hot food to the homeless or living on the street.

 

The mosque also worked with Al-Ain International in providing a clothes bank facility, which was used to help with providing eye surgery and cataract removal in developing countries.

Financial review

The charity had income in the year of £114,529 and spent £69,977 on charitable activities leaving a surplus of £44,522.

 

This has resulted in a closing fund balance at 30th April 2024 of £921,376.

CENTRAL MOSQUE NORTHAMPTON
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 2 -
Structure, governance and management

The charity is a company limited by guarantee, incorporated on 24 November 2000 and registered as a charity on 20 March 2001. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £100.

 

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known are members of the Management Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr A Z Osmani
Mr P Bashir
Mr A N Nasser
Mr A H Chauguley
Mr G H Khan
Mr M S Uddin

The trustees' report was approved by the Board of Trustees.

Mr A N Nasser
Trustee
31 January 2025
CENTRAL MOSQUE NORTHAMPTON
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CENTRAL MOSQUE NORTHAMPTON
- 3 -

I report to the trustees on my examination of the financial statements of Central Mosque Northampton (the charity) for the year ended 30 April 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement - matter of concern identified

I have completed my examination. I have identified a matter of concern that gave me reasonable cause to believe that accounting records were not kept in respect of the charitable company as required by section 130 of the Charities Act 2011 and section 396 of the Companies Act 2006.

 

The financial statements include capital expenditure of £97,055 paid to two suppliers for refurbishment works to the interior and exterior of the mosque. I have been able to trace payments of these amounts to the charity's bank statements but the trustees have been unable to provide supporting invoices or quotes. One of the suppliers was able to provide a confirmation of payment and work undertaken when requested as part of my Independent Examination. The trustees have not been able to obtain any such confirmation from the other supplier in respect of payments totalling £63,566.

I confirm that apart from the matter of concern set out above, no 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 the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I confirm that there are 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 financial statements to be reached.

James Melvin BA BFP FCA
Cottons Specialist Services Ltd
Chestnut Field House
Chestnut Field
Rugby
Warwickshire
CV21 2PD
United Kingdom
Dated: 31 January 2025
CENTRAL MOSQUE NORTHAMPTON
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2024
- 4 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Donations and legacies
3
114,529
93,902
Total income
114,529
93,902
Expenditure on:
Charitable activities
4
69,977
83,430
Total expenditure
69,977
83,430
Net income
44,552
10,472
Other recognised gains and losses:
Revaluation of tangible fixed assets
8,828
-
Net movement in funds
5
53,380
10,472
Reconciliation of funds:
Fund balances at 1 May 2023
867,996
857,524
Fund balances at 30 April 2024
921,376
867,996

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CENTRAL MOSQUE NORTHAMPTON
BALANCE SHEET
AS AT
30 APRIL 2024
30 April 2024
- 5 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
10
853,579
748,074
Current assets
Debtors
11
94
163
Cash at bank and in hand
80,940
133,935
81,034
134,098
Creditors: amounts falling due within one year
13
(7,237)
(8,176)
Net current assets
73,797
125,922
Total assets less current liabilities
927,376
873,996
Provision for other liabilities
14
(6,000)
(6,000)
Net assets
921,376
867,996
The funds of the charity
Unrestricted funds
15
921,376
867,996
921,376
867,996

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 31 January 2025
Mr A Z Osmani
Mr A N Nasser
Trustee
Trustee
Company registration number 04114535 (England and Wales)
CENTRAL MOSQUE NORTHAMPTON
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 6 -
1
Accounting policies
Charity information

Central Mosque Northampton is a private company limited by guarantee incorporated in England and Wales. The registered office is 112-116 Abington Avenue, Northampton, Northamptonshire, NN1 4PD, England.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.

1.2
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

1.3
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.4
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

CENTRAL MOSQUE NORTHAMPTON
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 7 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line
Plant and equipment
20% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

CENTRAL MOSQUE NORTHAMPTON
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 8 -
1.8
Provisions

Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

 

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.

1.9
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
114,529
93,902
CENTRAL MOSQUE NORTHAMPTON
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 9 -
4
Expenditure on charitable activities
Advice & information
Establishment
Governance costs
Total
Advice & information
Establishment
Governance costs
Total
2024
2024
2024
2024
2023
2023
2023
2023
£
£
£
£
£
£
£
£
Direct costs
Staff costs
40,817
-
-
40,817
47,292
-
-
47,292
Books & resources
2,082
-
-
2,082
3,900
-
-
3,900

Rates and water

-
1,798
-
1,798
-
1,370
-
1,370

Insurance

-
1,118
-
1,118
-
951
-
951

Light and heat

-
11,776
-
11,776
-
10,004
-
10,004

Broadband

-
369
-
369
-
354
-
354

Repairs and renewals

-
157
-
157
-
4,770
-
4,770
Cleaning
-
1,164
-
1,164
-
-
-
-

Depreciation

-
895
895
-
-
1,118
1,118

Sundries

-
-
57
57
-
-
-
-

Accountancy fees

-
-
2,988
2,988
-
-
3,900
3,900

Legal fees

-
-
1,320
1,320
-
-
515
515

Professional fees

-
5,436
-
5,436
-
9,256
-
9,256
42,899
21,818
5,260
69,977
51,192
26,705
5,533
83,430
Analysis by fund
Unrestricted funds
42,899
21,818
5,260
69,977
51,192
26,705
5,533
83,430
CENTRAL MOSQUE NORTHAMPTON
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 10 -
5
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's independent examiner:
- for the independent examination of the charity's financial statements
2,340
1,800
- for other financial services
648
2,100
Depreciation of owned tangible fixed assets
895
1,118
6
Independent Examiners Remuneration
For independent examination services
Independent examination of the financial statements of the charity
2,340
1,800
For other services
All other services
648
2,100
7
Trustees

There were trustees salaries in the year of £10,339 (2023 £10,218).

 

The only trustee that was in receipt of remuneration was Mr A Z Osmani who received a salary of £10,339. The payments were for Mr A Z Osmani's employment as Imam and in providing religious teaching classes. No remuneration was paid in respect of Mr A Z Osmani's roles as trustee or secretary. The remuneration was paid under the authority of the Charity's governing document and was authorised by his fellow trustees. Mr A Z Osmani has not participated in trustee decisions in respect of his remuneration, which the trustees believe is commensurate with that paid for similar services at other local mosques.

 

No employer pension contributions were paid in respect of trustees and no other benefits in kind were provided.

 

There were trustees' expenses of £1,781 paid for the year ended 30 April 2024 and none for the year ended 30 April 2023.

8
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Chief Executive
2
2
Counselling, advice and information
5
5
Total
7
7
CENTRAL MOSQUE NORTHAMPTON
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
8
Employees
(Continued)
- 11 -
Employment costs
2024
2023
£
£
Wages and salaries
30,478
37,074

No employees received emoluments in excess of £60,000.

There were no employees whose annual remuneration was more than £60,000.
9
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Total
£
£
£
Cost or valuation
At 1 May 2023
762,850
20,739
783,589
Additions
97,572
-
97,572
Revaluation
8,828
-
8,828
At 30 April 2024
869,250
20,739
889,989
Depreciation and impairment
At 1 May 2023
19,250
16,265
35,515
Depreciation charged in the year
-
895
895
At 30 April 2024
19,250
17,160
36,410
Carrying amount
At 30 April 2024
850,000
3,579
853,579
At 30 April 2023
743,600
4,474
748,074

The carrying value of land included in land and buildings comprises:

2024
2023
£
£
Freehold
850,000
743,600

Included in cost or valuation of land and buildings is freehold land of £841,505 (2023 - £743,600) which is not depreciated.

Land and buildings with a carrying amount of £841,505 were revalued to £850,000 at the year end by the trustees on the basis of market value.

CENTRAL MOSQUE NORTHAMPTON
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
10
Tangible fixed assets
(Continued)
- 12 -

At 30 April 2024, had the revalued assets been carried at historic cost less accumulated depreciation and accumulated impairment losses, their carrying amount would have been approximately £633,739 (2023 - £551,380).

11
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
-
77
Prepayments and accrued income
94
86
94
163
12
Loans and overdrafts
2024
2023
£
£
Other creditors
2,550
2,550
Other loans
-
1,000
2,550
3,550
Payable within one year
2,550
3,550
13
Creditors: amounts falling due within one year
2024
2023
£
£
Borrowings
2,550
3,550
Trade creditors
54
-
Other creditors
492
-
Accruals and deferred income
4,141
4,626
7,237
8,176
14
Provisions for liabilities
2024
2023
£
£
Provisions
6,000
6,000
CENTRAL MOSQUE NORTHAMPTON
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
14
Provisions for liabilities
2024
2023
(Continued)
- 13 -
Movements on provisions:
Provisions
£
At 1 May 2023 and 30 April 2024
6,000

The provision of £6,000 relates to an employment dispute that is expected to be ongoing until July 2025.

15
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 May 2023
Incoming resources
Resources expended
Gains and losses
At 30 April 2024
£
£
£
£
£
General funds
867,996
114,529
(69,977)
-
912,548
Revaluation reserve
-
-
-
8,828
8,828
Previous year:
At 1 May 2022
Incoming resources
Resources expended
Gains and losses
At 30 April 2023
£
£
£
£
£
General funds
857,524
93,902
(83,430)
-
867,996
16
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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