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|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|
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|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|||||||||
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|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||||
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|||||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||||||
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|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|
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|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.||||||||
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||||||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)|