Masjid-E-Noorul IslamProspect Street, Bolton, Lancashire.

BL1 3QH

Report and Financial Statementsfor the Year Ended 31 December 2019

Charity no: 1143878

Page 1

Contents Page

Legal and administration information

Report of the trustees

Report of the Independent Examiner

Statement of financial activities

Balance sheet

Notes forming part of the financial statements 10

Page 2

Legal and administration information

Other Names

Holding TrusteesShaukatali Karamali SaiyedBashir Ahmed ChhadatYakub Ibrahim TaniyaYunus Ahmed Patel

TrusteesNameMohamed Zahir KilledarUsmangani Yakoob GazraSabir Farook PatelYasin Gulam AbdullahMaqbool YusufMohamed Haji

OfficeSecretaryVice SecretaryPresidentVice PresidentTreasurerVice Treasurer

Independent ExaminerA. Patel & Co.

341 Derby Street, Bolton, BL3 6LR

BankersLloyds TSB Bank Plc, Bolton Branch, Hotel Street, Bolton. BLI IDB

Page 3

Assalamaulaikum Warahmatullahe Wabarakatu

The trustees have pleasure in presenting their report for the year ended 31 December 2019. This report is prepared in accordance with the Statement of Recommended Practice - Accounting andreporting by the Charities and complies with applicable law.

Since our last AGM, the Society has continued to make steady progress by the grace of the Almighty Allah.Once again it is our pleasure and honour to report to all the members that our society is in excellent shape.Most important of all our Society has been immeasurably helped and guided by the Grace and indeed mercyof the Almighty Allah and without his favour and his wish, man is incapable of achieving anything.

Status and administration

The charity is constituted under a 2011 constitution and registered with The Charity Commissioners undercharity number 1143878. The constitution has been amended in subsequent years and approved at the SGM.The Trustees are elected at the Annual General Meeting.

Charity objects

The object of the charity is to advance the Religion of Islam in accordance with laws dictated in the Quran, theSunnah of the Holy Prophet Mohammed (peace be upon him) and the Hanafi Sunni school of thought andbeliefs as expounded by Imam-E-Azam Noman Bin Thabit commonly known as Imam Abu Hanifa (as per theinstitution of the members of the Able-Sunnat-Wal-Jamaat commonly known as Barelvis) as well as theSufistic school of thought ("School of Thought*') by such means as the Charity decides including (inter alia):-i)the provision of facilities and services in accordance with the religion of Islam including facilities for prayerand worship; ii)the preservation of the values and religious and cultural traditions of the Patel (Kanamiya )Vohra Community of Gujarat, India, as are compatible with the School of Thought; including advancing theeducation of the public in particular but not exclusively the local community in the Crompton Ward of theBolton Metropolitian Borough Council and also generally within Bolton (the "area of benefit") specifically inthe history and culture of Islam and religious education, in particular ensuring that the provision of religiouseducation for children in the area of benefit in accordance with the School of Thought.

Principle policies to achieve objectives

To establish a Masjid for prayers, Madressa (school) to provide a safe environment for the children tomaximise their Islamic education and other ancillary buildings including a community centre and to provideother services to the community in time of need like funeral services, etc.

Activities and Achievements

This report is intended to provide details of some achievements over the past One year. .

Essential remedial works to the Masjid building including cyclical maintenance, refitting of carpets,replacement of taps, repairs to the boilers, etc. have been completed. Maintenance and service contracts havebeen renewed for the Heating, Fire Alarm and Intruder Alarm.

Charity Assets

The fixed asset held by the Masjid includes the property for its main use situated at Prospect Street, Bolton,the building at 82 Halliwell Road (Community Centre), Car Park on Progress Street, Prospect Mill onProspect Street, 54-56 Halliwell Road, 97 Eskrick Street, Bolton.

The value included in the Balance Sheet of the Masjid building and the car park, and Community Centre isassess as per Estates. The value of the Prospect Mill, 54-56 Halliwell Road, 97 Eskrick Street comprises of thecost of the land plus all the building costs as at the Balance Sheet date.

Page 4

Risk ManagementThe current account funds are held with a leading bank to minimise disruption to activities and reduce risk.All investment decisions are made to achieve a reasonable return from acceptable sources according to IslamicJurisprudence whilst minimising the risk.

Reserve Policy and Future PlansAt the year end the Masjid held enough funds to pay for its expenses for the year.

Trustees' ResponsibilitiesThe law applicable to charities in England and Wales requires the Trustees to prepare financial statements foreach financial year that gives a true and fair view of the charity's financial activities during the year and of itsfinancial position at the end of the year. In preparing those financial statements, the Trustees are required to:(a) Select suitable accounting policies and apply them consistently(b) Make judgements and estimates that are reasonably prudent

(c) State whether applicable accounting standards and statements of recommended practice have beenfollowed, subject to any departures disclosed and explained in the financial statements(d) Prepare the financial statements on a going concern basis unless it is inappropriate to presume that thecharity will continue in operation.The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy atany time the financial position of the charity and enable them to ensure that the financial statements complywith Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence fortaking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditors / Independent ExaminersUnder Charity Law it is not a requirement for the accounts to be audited and as such the accounts have notbeen audited but they have been independently examined by A. Patel & Co. Accountants.

FINALLY. ..We would like to take this opportunity to thank all the Members, Volunteers and the Trustees who haveplayed a positive role in the smooth running of the Charity and promoting its cause. We as charity memberswould like to thank you greatly and may Almighty Allah reward you in this life and the heres(ter.

Aamln Summa Aamin.Wassalam

Approved by the Trustees of Masjid-E-Noorul Islam and signed on its behalf by:

Mr Mohamed Zahir Killedar(Secretary)

Mr Sabir Farook Patel(President)

Date; 4 'gI inj ~

Page 5

Independent Examiners Report

To the trustees of Masjid-E-Noorul IslamI report on the accounts for the year ended 31 December 2019 for Charity Number 1143878, which is set outon pages 8 to 14.

Respective responsibilities of the trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that anaudit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act)) and that anindependent examination is needed.

It is my responsibility to:

~ examine the accounts (under section 43(3)(a) of the 1993 Act);

~ to follow the procedures laid down in the General Direction given by the Charity Commission (undersection 43(7)(b) of the 1993Act); and

~ to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by the CharityCommissioners. An examination includes review of the accounting records kept by the charity and acomparison of the accounts presented with those records. It also includes consideration of any unusual itemsor disclosures in the accounts, and seek explanations from you as trustees concerning any such matters. Theprocedures undertaken do not provide all the evidence that would be required in an audit, and consequently Ido not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention:

1. which gives me reasonable cause to believe that in, any material respect, the trustees have not met therequirements to ensure that:

~ proper accounting records are kept (in accordance with section 41 of the Act); and~ accounts are prepared which agree with the accounting records and comply with accounting

requirements of the Act; or2. To which, in my op', attention should be drawn in order to enable a proper understanding of theaccounts to be reac e

Signed: Date: M ( I Q ~A. Patel & Co341 Derby StreetBoltonBL3 6LR

Page 6

Statement of Financial Activities for the year ended 31 December 2019

N iU~uuwm

f e*8

R iummmrmfu u

s

2019T i I

8

tele8 tu

l scorning resources from generated fundsVoluntary Income

incoming resources from charitable activitiesTatsl incoming recon ces

86,723100.900187,623

30,6760

30,676

117.399100,900218,299

79,443103,410182.853

Charitable Activities

Support Costs

Total resources expended

Net Incoming Resaurces before Transfers

117.44755,947

173.394

14829

22,2440

22,244

8,432

139,69155,947

195,638

22,661

133,401

46,249179450

3,203

Net Movement in FundsTotal Funds Brought Forward

Total Funds Carried Forward

14,2291,657,1641.671,39;I

8,4320

8,432

22,6611,657,164

1,679,825

3,203

1,653,9611,657,164

Balance Sheet as at 31 December 2019

Fixed AssetsTmbuble assets

Total Fixed Assets

0 onnum R I ImN t f h I f 4

8 4

9 1.462,7601,462,760 0

totsT I I

1,462,760

1,462.760

tealT I I

1,449, 1751.449.1 75

Current AssetsDebtors and Prepaymenls

Cash sl bank snd m hand

Total Current Assets

10 2,250 2,250 4,953216259 0 216.259 204,236218,509 0 218des 209,189

Creditors: amounts falling due within one yearNst Current Assets

11 1,444 1,444 1,200217,065 0 217,065 207,989

Net Antis 1,679.825 1,679,825 1,657,164

Restncled funds

Unrestricted funds

Total Funds

01,671,3931,671A93

8,432

8,432

8,432

1,671,3931,679,825

01.657,1641,657,164

Signed by uro of tbe trustees on behalf of oil ihe trustees:

Name

Mr Sabir Farook Patel

Mr Mohamed Zahir Ki lieder

Signature Date of approval

g 22, (to j203

ZB(to( m

I.(a)

(b)

(c)

Notes forming part of the financial statements for the year ended 31 December 20(9Principal Accounting PoliciesBasis of accountingThese accounts have been prepared on the basta of histortcal cost (except that mvestments arc shown at market value) m accordance with AccountingChange in basis of accountingThere has bees ao change lo the accounlmg policies ( aluslion rules and methods of accounting) smce last yearChanges to previous accountsNo changes ha e been reads to accounts fo prt ous years

2. Accounting policimINCOMING RESOURCES

Recogaition of incondng

resources

Incoming resources withrelated expenditure

Grants and doaatlons

These are included othe Statement ofFtnancial Amivities (SoFA) when.- the chanly becomes entitled to the resources;- the t st n ay ~ai they s it msom; md-Ihe monetary value can be measured ith sutnctent reltably.Where inconung resources ha e telated expenditure (as ilh fundraismg or contract mcome) Ihe tncondng resourcesand related expenditure are reportod gross in ihe SoFA

Grants and donations are only mcluded m the SoFA bea the chanty has «aconditi one) entitlement to the resources.

Tax reclaims on donations and Incommg resources from rim reclaims are mcluded in the SoFA at Ihe same time as the gift lo which they relate.gifts

Gifts in kind Dias m kind are accounted for ate reason I s iah e e t mate of thew value to De c banty or the amount actus Sy realisedGms m kind For sale or dtstnbulion are mc luded m the accounts as giga only when son or distnbuted by the charily.Giga in kind for uie by the charity are

'eluded in lhe SoFA as mcoming resources when race vable.

Donated services and facaities These are only included m mconungresources (with an equivalent amount in resources expended) here Ihe benefitlo the chanty ts reasonably quantifiable, measurable and matmal. The value placed on these resources is theeslimaled slue to the chauty of the so ice or famlity received.

Volunteer help

In estment income

Investment gains and losses

The slue of any voluntary help rect ed is aot mcluded in Ihe accounts but is described m the Irustees' annual reportThis is u eluded m the accounts when receivable.This mcludes any gam or loss on the sale of in mtments and any gam or loss resultmg born revel mg estments toinarkel value at the end ofthe year.

EXPENDITURE AND LIABILITIESLiabaay recognition Liabilities are recogmsed as soon as Ihere is a legal or consuucti e obligation commtnmg the cbanly to pay oulGovernance casts Include costs of the preparation and exanunat ion of statutory accounts, the costs of trustee meetmgs and cost of anySupport costs Support costs mclude central functions and have bees aaocatedto activity cost categorias on a basis consistent ilb

ASSETSTangible fixed assess for use

by ebs ily

These are capitalised if they can be used for more than one year, and cost al least f250. They are valued al cost or, ifDaed. at Ihe value to the chanty on receipt.

Investments In estments quota( on a recooused stock exchange are valued st market value at tbe year end. Other in calmant

Tangible axed assets and Deprecmtion is pro ided al rates calculated to nte off the cost less residual slue ofeach asset over iis expecteddepreciation useful life, as follows.

Equipment a Furnishings - 15% reducmg balance

3. Voluntaip Income

General Donations (mcludes Iummah 0 E 61Tsx Refunds

Donations

Unrestmcted

funds653,20233,521

86,723

RestrictedIncome funds

8

30,67630.676

2019Total

853.202.'13,521

30,676117.399

2018T I I

a50,905

028,53879,443

Incoming resources from cbarhable activities

Tnps CogecoonsClothmg BankBuildmg Hue ChargesKilab and other SalesDonations for Food Dhyaz)Madressa FeeMamtcnance DonationsNikha Fee

Funeral d CoSnSolar Electnc

Unrestrictedf,7,242

42010,9737,7938.575

21,52442, 103

2502,020

0100.900

Restricted8

2019Total

7,242

42010.9737,7938,575

21,52442, 103

2502,020

0100,900

2018Ttl

I1,575

36015,9629,202

10,3837,527

54G89325435

3,352

103,410

Charitable acdvities

Kitab and other Pmchsses

Light and Heat

Gifls 0 Prize PurchasesPriiitiiig aod Slat 0 imy

Water Charges 0 G. RealWagesd PAVEDorsal oils

Food (Niyaz) Costs

Unrestricted85,953

16.06316,3602, 1402,8IG

65.209

8,830117.447

Restricted8

22,244

22,244

2019Total

85,953

16.06316,3602, 140

2,89265,20922,244

8.830139,691

2018Total

88.175

20,3958.405

9512,697

54,54928.5389,691

133,401

Support Cmts

Employer 0 Public Liability Insurance

Legal Fees

Coflin Purchasevoluiucncs costsRcimtts arid Reumvab

Sundry and Cleanmg Expenses

Telephone

Deprmiation

Ua est ictcd66,570

5361,9613,065

32,2372,650

807

8,121

55,947

Restrictedf.

2019Total

86,570

5361,9613,065

32,2372,650

8078,121

55,947

2018Total

4,956000

33,022

1,835712

5,724

46.249

Details of certain items of expenditure7.1 Trustee expensesTrustees are not reimuierated for their services arid there were no out of pocket expenses paid Ibis year or last year

7.2 Fees for exaniinatloa of the accountsThe accounts are not bang audited Ibis year as it falls below the audit threshold. however Ihe accounts have been mdependently examined.

Paid Employees8.1 Staff costs

Gross wages and salaries

Employer's national msurance costs

2lll 9

65,2090

65.209

2018f,54.549

054,549

gd Average number of employees in the year.

Chantable Activities

20195

20185

9. Tangible fixed assets

Freehold Land ABuildings

2

Equipmcnt A.

Fumishi

ngs

2019

Total

6

2018

Total

f.CostA\ 01 Janumy 2019Additioiis

Less. Duposal

Disposal

At 31 December 2019

1,416,740 57,75321,706

1,416,740 79,459

1,474,49321,706

1,496,199

1,432.88619,984

1,452S70

DepreciationAtOIJanuary 2019Charge for the Period

Less: Disposal

At 31 Decembe 2019

25,3188,121

0 33,419

25,3188,121

33,439

16,6762.918

~195PI

Net book value

AI31 Decembe 2019At 01 January 2019

~1462 7601,474,493

~133 761,432,886

10. Debtors and Prepayments

Prepayments

\L Creditors: amounts falling due within one year

Accruals

Iiitcicst fice Lcaiis

20198

22502DSS

2019

1,4440

I JM4

2018

4,953~4953

2018f.1,200

01dpg

No pemon or orgsnuation holds any secunty over Ihe assets of the Maspd

12. Restrkted funda

kestricted funds compnses ofdonabons D en by Ihe general public for Ihe sole purpose of support tng the poor Muslims and Ihe destitute Muslims of