## **THE MUSLIM ASSOCIATION OF SALISBURY** ## **CHARITY REGISTERED NO: 1059944** **27 Wilton Road Salisbury Wiltshire SP2 7ED United Kingdom** **REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022** ## **MHC ACCOUNTANTS LTD** Chartered Accountants 22 Cavell Street, London E1 2HP Tel: 020 7790 0416 Fax: 020 7790 7845 email: mhussain@mhcgroup.co.uk ## **THE MUSLIM ASSOCIATION OF SALISBURY** |**Contents**
Legal and Administrative Information
Executive Committee’s Annual Report
Independent Examiner’s Report
Income and Expenditure Account
Balance Sheet
Notes forming part of the Financial Statements|**Page**
01
02
03
04
05
06-08| |---|---| **PAGE-01** ## **THE MUSLIM ASSOCIATION OF SALISBURY** ## **LEGAL AND ADMINISTRATIVE INFORMATION** **Chairperson** Manik Ali ## **Vice Chairman** Kolil Ullah ## **Secretary** Atiqul Hoque ## **Treasurer** Abbas Nanu Ali ## **Registered Office** 27 Wilton Road Salisbury Wiltshire SP2 7ED ## **Independent Examiner** MHC Accountants Ltd Chartered Accountants 22 Cavell Street London E1 2HP ## **Bankers** Al Rayan Bank 97-99 Whitechapel Road London E1 1DT **PAGE-02** ## **THE MUSLIM ASSOCIATION OF SALISBURY** ## **EXECUTIVE COMMITTEE’S ANNUAL REPORT TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** It is a requirement for the Executive Committee to prepare an Income and Expenditure Account and Balance Sheet for each financial year which gives a true and fair view of the state of affairs of the Organisation and of the result for the year then ended. In preparing those financial statements, the Executive committee members are required to: - a. select suitable accounting policies and then apply them consistently. - b. make judgements and estimates that are reasonable and prudent. - c. state whether applicable accounting standards have been followed, subject to any. material departures disclosed and explained in the financial statements. - d. prepare the financial statements on the going concern basis. ## OBJECTIVES AND ACTIVITIES The objectives of The Muslim Association of Salisbury are wholly for the public benefit. The principal aims of the charity are: 1. To further the religious and other charitable work of the Muslim Church in Salisbury, Wilshire and the adjoining counties. 2. To observe and organise Muslim religious days and in particular to promote goodwill for Muslims. 3. To hold regular prayer meetings for the practice and promotion and advancement of Muslim faith.. The executive committee members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the organisation and enable them to ensure that the financial statements comply with relevant legislation. They are also responsible for safeguarding the assets of the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Atiqul Hoque (May 21, 2023 21:56 GMT+1) **………………** ( **Manik Ali** ) Chairman **PAGE-03** ## **THE MUSLIM ASSOCIATION OF SALISBURY** ## **REPORT OF THE INDEPENDENT EXAMINERS TO EXECUTIVE COMMITTEE** The charity's Trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act), and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145(1) of the Charities Act 2011, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act), 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 general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out in the statement below. ## **Independent examiner’s statement** In connection with my examination, no material matter has come to my attention: 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Md Mudabbir Hussain** MHC Accountants Ltd Chartered Accountants 22 Cavell Street London E1 2HP Date: 11/05/2023 **PAGE-04** ## **THE MUSLIM ASSOCIATION OF SALISBURY** ## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR 01 APRIL 2021 TO 31 MARCH 2022** |**INCOME**
Donation
Grant- CJRS
**Total Income**
**LESS: EXPENDITURE**
Accountancy fees
Bank charges
Light and heat
Disbursements
Rates
Repairs and maintenance
Solicitors’ fees
Stationery and printing
Telephone and fax
Wages and salaries
Water
**Total Expenditure**
**Excess of Income over Expenditure**|**2022**
**Notes**
**£**
2
37,680
13,963
----------
**51,643**
----------
500
36
8,352
1,260
2,104
204
1,000
6
351
3
23,561
573
----------
**37,947**
----------
**13.696**
======| |---|---| We hereby approve the above accounts and confirm that we have supplied all the Information and explanations required for the preparation of these accounts. ## **Approved by** Atiqul Hoque (May 21, 2023 21:56 GMT+1) **__________ (Manik Ali)** Chairman Atiqul Hoque (May 21, 2023 21:56 GMT+1) **______________ (Atiqul Hoque)** Secretary **PAGE-05** ## **THE MUSLIM ASSOCIATION OF SALISBURY** ## **BALANCE SHEET AS ON 31 MARCH 2022** |**FIXED ASSETS**
Tangible Assets
**CURRENT ASSETS**
Cash at Bank
Cash in Hand
Debtors
**LESS: CURRENT LIABILITIES**
Creditors
NET CURRENT ASSETS
**TOTAL NET ASSETS**
**REPRESENTED BY:**
**Funds**
Opening Balance
Add: Excess of Income over Expenditure
Add: Gain on sold of assets
**Balance carried forward**|**2022**
**Notes**
**£**
4
187,862
----------
171,282
5
1,933
25,000
----------
198,215
6
(900)
----------
197,315
-----------
**385,177**
=======
306,419
13,696
65,062
-----------
**385,177**
=======| |---|---| **PAGE-06** # **THE MUSLIM ASSOCIATION OF SALISBURY** # **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** ## **1. ACCOUNTING POLICIES** ## **(a) Basis of Accounting** The accounts have been prepared on the historic cost convention. The accounts are in accordance with applicable accounting standards, the Charities SORP (FRS 102) (Accounting and Reporting by Charities) and comply with the Charities (Accounts and Reports) Regulations 2008 issued under the Charities Act 1993 ## **(b) Donation and Grants** Income from donations and grants including capital grants is included in incoming resources when these are receivable, except as follows. - When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods. - When donors impose conditions, which must be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the pre-conditions for use have been met. When donors specify that donations and grants, including capital grants, are for restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable. ## **(c) Expenditure** All expenditure is included on an accrual basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT. **PAGE-07** ## **THE MUSLIM ASSOCIATION OF SALISBURY** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** ## **2. DONATION** During the year the following donations amount have been received and credited in the Income as per the above-mentioned policy. |Particulars|£| |---|---| |Donations|37,680| ||----------| ||**37,680**| ||**======**| ## **3. WAGES, SALARIES & NI** The Muslim Association of Salisbury has a PAYE (Pay as you earn) Scheme and registered with HMRC as an employer. Net amounts of Wages, salaries & NI payment to Imam, as an employee of The Muslim Association of Salisbury. ## **4. FIXED ASSETS** There are no fixed assets register of The Muslim Association of Salisbury. The Executive Committee should maintain a fixed asset register to control the amount off Fixed Assets. ## **FA-Land and Buildings:** |**The fixed assets schedule for the year as follows:**|| |---|---| ||**£**| |**Cost**|| |Opening Balance as at 01/04/2021|274,299| |Addition during the Year|0| ||-----------| |Closing Balance as at 31/03/2022|274,299| ||-----------| |**Disposal**|| |Assets sold out at 13.10.2021|86,438| ||-----------| ||86,438| ||-----------| |**NET BOOK VALUE as at 31/03/2022**|**187,862**| ||**======**| **PAGE-08** ## **THE MUSLIM ASSOCIATION OF SALISBURY** **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** ## **5. DEBTORS:** Particulars £ Mr Hoque and Mr Ali **25,000** ===== ## **6. CREDITORS:** |Particulars|£| |---|---| |Mhc Accountants Ltd|
500| |Rauf & co|400| ||-------| ||**900**| ||**====**| ## THE MUSLIM ASSOCIATION OF SALISBURY-2022 ## Final Audit Report 2023-05-21 Created: 2023-05-15 By: Md Mudabbir Hussain (docsign@mhcaccountant.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAWtqMmz1W8xhQawbrfWmzcHNzBVHSA_1v ## "THE MUSLIM ASSOCIATION OF SALISBURY-2022" History Document created by Md Mudabbir Hussain (docsign@mhcaccountant.co.uk) 2023-05-15 - 11:51:09 AM GMT Document emailed to abbas.ali1000@googlemail.com for signature 2023-05-15 - 11:51:58 AM GMT Email viewed by abbas.ali1000@googlemail.com 2023-05-21 - 8:52:35 PM GMT Signer abbas.ali1000@googlemail.com entered name at signing as Atiqul Hoque 2023-05-21 - 8:56:34 PM GMT Document e-signed by Atiqul Hoque (abbas.ali1000@googlemail.com) Signature Date: 2023-05-21 - 8:56:36 PM GMT - Time Source: server ## Agreement completed. 2023-05-21 - 8:56:36 PM GMT