A:
It is permissible
to offer Jumu`ah Prayer with less than forty people, based on the generality of His statement,
O you who believe (Muslims)! When the call is proclaimed for the Salât (prayer) on Friday (Jumu‘ah prayer), come to the remembrance of Allâh [Jumu‘ah religious talk (Khutbah) and Salât (prayer)]
The basic ruling concerning Jumu`ah Prayer is that it is Wajib (obligatory) on residents settling in buildings of cane, brick, or any other structures. The people in question are a group, so it is Wajib on them since there is no evidence which excludes them. As for offering it in a town that is thirty kilometers away from the nearest large Masjid (mosque) in which Jumu`ah Prayer is held, this is permissible, for it is difficult to go this far distance. The least number required for offering Jumu`ah Prayer is three free resident men.May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.