| Page | ||||
|---|---|---|---|---|
| Directors Report | 1-5 | |||
| Independent Examiner's report |
||||
| Statement offinancial |
activities | |||
| (including summary |
income and expenditure | account) | ||
| Balance Sheet | ||||
| Notes to the financial | statements | 9-12 |
| The accounts have been prepared | The accounts have been prepared | in accordance with the |
in accordance with the |
the Statement of Recommended | the Statement of Recommended | Practice: Accounting | and Reporting | by |
|---|---|---|---|---|---|---|---|---|
| Charities (FRS102) | ||||||||
| REFERENCE AND | ADMINISTRATIVE | INFORMATION | ||||||
| Charity Name |
Central Mosque Rochdale | |||||||
| Charity Registration |
Number | 1054999 | ||||||
| Principal Office |
Mere Street | |||||||
| Rochdale | ||||||||
| OL11 1HJ | ||||||||
| BOARD OF TRUSTEES | ||||||||
| Bashir Ahmed | Mohammad | Anwar | ||||||
| Mohammed Din |
Mohammad | Arshad | ||||||
| Ghulam Qadir Zouq |
Mohammad | Ahsan | Ul Haq | |||||
| Zafar Iqbal | ||||||||
| Hafiz Abdulmalik | ||||||||
| BANKERS | ||||||||
| Lloyds Bank | ||||||||
| Rochdale (309711)Branch | ||||||||
| BX1 1LT |
| The | current | services | on offer include: | |||||
|---|---|---|---|---|---|---|---|---|
| ~ | 5times daily Salah | |||||||
| ~ | Juma' Salah | |||||||
| ~ | Arabic / Qur'an classes for children | from the | age of4 | |||||
| ~ | Classes for Adults (Mon |
- Thu after | Zuhr for | Men and | Tue &Sat for Women) | |||
| ~ | A complete Funeral/Burial |
service with Ghusal facilities | ||||||
| ~ | Nikkah service | |||||||
| ~ | Dars e Qur'an, Haddeth |
&Tafseer | ||||||
| ~ | Fully equipped Community |
Centre | including | a Health | &Fitness Facility (Gym) | |||
| ~ | Multi purpose, Multi functional Halls |
|||||||
| ~ | Advice &Counselling | |||||||
| ~ | Sports &Activities | |||||||
| ~ | Tuition ie; English, Maths, |
Urdu etc |
| Total Funds | Total Funds | ||||
|---|---|---|---|---|---|
| Year Ended | Year Ended | ||||
| 31 March | 31 March | ||||
| 2021 | 2020 | ||||
| Note | E | E | |||
| Income and ex enditure | |||||
| Incomin resources:- |
|||||
| Donations and |
gifts | 174,877 | 135,459 | ||
| Charitable Activities |
75,979 | 79,427 | |||
| Government grants |
16,474 | ||||
| Activities for generating | funds:— | ||||
| Goods sold | 7,525 | 3,310 | |||
| Rent received | 2,550 | 4,800 | |||
| Total incoming | resources | 277,405 | 222,996 | ||
| Resources ex | ended:- | ||||
| Costs ofgoods | sold | 5,268 | 2,507 | ||
| Cost ofoperating the Mosque |
2 | 232,440 | 234,296 | ||
| Governance costs |
3 | 600 | 600 | ||
| Total resources | expended | 238,308 | 237,403 | ||
| Net surplus/(deficit) for the year |
39,097 | (14,407) | |||
| Fund Balances | brought | forward | 1,139,314 | 1,153,721 | |
| 1 April 2020 | |||||
| Fund Balances | Carried | Forward | 1,178,411 | 1,139,314 | |
| 31 March 2021 |
| FIXEDASSETS | FIXEDASSETS | Mote | 2021f | 2020 | |||
|---|---|---|---|---|---|---|---|
| Tangible | assets | 1,330,761 | 1,324,784 | ||||
| CURRENT ASSETS | |||||||
| Stock | 950 | 950 | |||||
| Debtors | and Prepayments | ||||||
| Cash at | bank and in hand | 52.373 | 'I8,501 | ||||
| 53,323 | 19,451 | ||||||
| CREDITORS | |||||||
| Amounts | falling due within | one year | 7 | (5,249) | (25,586) | ||
| 48,074 | (6,135) | ||||||
| TOTAL | ASSETSLESSCURRENT LIABILITIES | 1,378,835 | 1,318,649 | ||||
| CREDITORS | |||||||
| Amounts | falling due after | more than one | |||||
| year | (200,424) | (179,335) | |||||
| 1,178,411 | 1,139,314 | ||||||
| FI~N~Y:- | |||||||
| Unrestricted funds |
1,178,4'l1 | 1,'I39,314 | |||||
| 1,178,411 | 1,139,314 |
| ACCOUNTING POLICIES |
|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Basis ofAccountin | |||||||||||||||
| The accounts have been prepared in accordance |
with | 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 (FRS | 102) | (effective | 1 January 2015)- | |||||||||
| (Charities SORP (FRS 102)),the Financial Reporting Standard |
applicable | in | the | UK (FRS 102) | and the | ||||||||||
| Companies Act 2006. |
|||||||||||||||
| Cash flow | |||||||||||||||
| The accounts do not include | a | cash flow statement | because | the | company, | as a | small | reporting | entity, | ||||||
| is exempt from the requirement | to prepare such | a | statement | under Financial | Reporting | Standard | 1 | ||||||||
| 'Cash flow statements'. | |||||||||||||||
| Income | |||||||||||||||
| The accounts include income on the following basis:— |
|||||||||||||||
| Voluntary income, including |
donations, when received |
by the | charity. | ||||||||||||
| All other income is accounted for on an accruals |
basis. | ||||||||||||||
| ~Ex eeditdte | |||||||||||||||
| All the expenditure is accounted |
for on an accruals | basis. | |||||||||||||
| Tan ible Fixed Assets |
|||||||||||||||
| Depreciation is provided at |
the | following annual |
rates in order to write | offeach asset over its estimated | |||||||||||
| useful life:— |
|||||||||||||||
| Fixtures 8 Fittings -10'/E |
on cost | ||||||||||||||
| Buildings - 2'/E on cost |
|||||||||||||||
| No depreciation is provided |
on | the estimated land |
value included | in cost. | |||||||||||
| Stock | |||||||||||||||
| Stocks ofgoods held for resale | are valued at the | lower | ofcost and net | realisable | value | after making | |||||||||
| due allowance for obsolete |
and | slow moving items |
|||||||||||||
| Taxation | |||||||||||||||
| The company is a registered |
charity and as such | is entitled to the | exemption | from tax | to the extent that | ||||||||||
| the income received falls within | section 505 I.C.T.A 1988and | section | 256 | C.G.T.A 1992and is applied | |||||||||||
| to charitable purposes only. |
| 2 | COST OF OPERATING THE MOS | UE | Year ended | Year ended |
|---|---|---|---|---|
| 31 March | 31 March | |||
| 2021 | 2020 | |||
| E | E | |||
| Salaries &teachers expenses | 122,368 | 124,298 | ||
| Heat, Light and Water | 27,078 | 28,804 | ||
| Repairs | 27,140 | 32,049 | ||
| Ancillary Costs | 21,357 | 17,482 | ||
| Depreciation | 34,498 | 31,662 | ||
| 232,440 | 234,296 | |||
| 3 | GOVERNANCE | Year ended | Year ended | |
| 31 March | 31 March | |||
| 2021 | 2020 | |||
| E | F | |||
| Accountancy | 600 | 600 | ||
| 4 | STAFF COSTS | Year ended | Year ended | |
| 31 March | 31 March | |||
| 2021 | 2020 | |||
| E | E | |||
| Salaries | 50,946 | 37,475 | ||
| Social security | 7,896 | 5,147 | ||
| Teachers Expenses | 63,526 | 81,676 | ||
| 122,368 | 124,298 |
| TANGIBLE FIXEDASSETS | Land and ~Btntd nie |
Fixtures & ~Rtnn e |
Total |
|---|---|---|---|
| E | E | E | |
| Cost | |||
| At 1 April 2020 | 1,724,028 | 160,410 | 1,884,438 |
| Additions | 40,475 | 40,475 | |
| At 31 March 2021 | 1,724,028 | 200,885 | 1,924,913 |
| ~De redation | |||
| At 1 April 2020 | 400,160 | 159,494 | 559,654 |
| Charge for year | 30,198 | 4,299 | 34,498 |
| At 31 March 2021 | 430,358 | 163,794 | 594,151 |
| Net book values | |||
| At 31 March 2021 | 1,293,671 | 37,091 | 1,330,761 |
| At 31 March 2020 | 1,323,869 | 916 | 1,324,784 |
| 6 | DEBTORS | 2021 | 2020 | |||||
|---|---|---|---|---|---|---|---|---|
| E | E | |||||||
| Prepayments | and accrued | income | ||||||
| 7 | CREDITORS - Amounts | fallin | due within one | ear | 2021 | 2020 | ||
| E | E | |||||||
| Accruals | 5,249 | 25,586 | ||||||
| 5,249 | 25,586 | |||||||
| 8 | CREDITORS - Amounts | fallin | due after more | than one | ear | 2021 | 2020 | |
| E | ||||||||
| Other loans | (see note 9) | 200,424 | 179,335 | |||||
| 200,424 | 179,335 | |||||||
| The loans are unsecured. |
| Year ended 31 | Year ended 31 | |||||
|---|---|---|---|---|---|---|
| March 2021 | March 2020 | |||||
| Income | ||||||
| General donations | 174,877 | 135,459 | ||||
| School fees | 75,979 | 79,427 | ||||
| Fundraising | activities | 7,525 | 3,310 | |||
| Government | grants | 16,474 | ||||
| Rent received | 2,550 | 4,800 | ||||
| 277,405 | 222,996 | |||||
| Less cost ofgoods | sold | (5,268) | (2,507) | |||
| 272,137 | 220,489 | |||||
| Deduct overhead | ex | enses:- | ||||
| Direct charitable ex enditure:- | ||||||
| Wages and | teacher expenses | 122,368 | 124,298 | |||
| Heat, light and water | 27,078 | 28,804 | ||||
| Repairs | 27,140 | 32,049 | ||||
| Insurance | 4,611 | 5,099 | ||||
| Travel | ||||||
| Telephone, | stationery | and | printing | 1,854 | 2,566 | |
| Cleaning | 3,595 | 862 | ||||
| Depreciation | 34,498 | 31,662 | ||||
| Bank charges | 599 | 197 | ||||
| Professional | fees | 10,699 | 8,759 | |||
| 232,440 | 234,296 | |||||
| Governance | costs | |||||
| Accountancy | 600 | 600 | ||||
| 600 | 600 | |||||
| Net excess | ofexpenditure | over income | 39,097 | (14,407) |