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2022-03-31-accounts

REGISTERED CHARITY NUMBER: 1063058

Report of the Trustees and

Audited Financial Statements for the Year Ended 31 March 2022

for

Central Jamia Mosque Madni

David Adams FCA (Senior Statutory Auditor) for and on behalf of Lindley Adams Limited Statutory Auditor 28 Prescott Street Halifax West Yorkshire HX1 2JL

Central Jamia Mosque Madni

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Report of the Trustees 1 to 5
Report of the Independent Auditors 6 to 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 19
Detailed Statement of Financial Activities 20 to 21

Central Jamia Mosque Madni

Report of the Trustees for the Year Ended 31 March 2022

The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of 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 and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the charity are set out in the charity's governing document and are summarised as follows:

The advancement of the Islamic faith in the area of Halifax and in particular:

Public benefit

Our objectives are set to reflect our faith and community aims. Each year the trustees review our objectives and activities to ensure they continue to reflect our aims. In carrying out this review the trustees have complied with their duties as detailed in the Charities Act 2011 section 17(5) by reviewing the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.

Our dual aims remain to provide a facility where Muslims can worship and to provide a community facility for all the inhabitants of Halifax. Our long-term ambition is to build the self-confidence of Halifax's Muslims in their faith, and through our community facilities and activities help make our area a peaceful, vibrant and harmonious community.

Strategies

We want to make our Mosque an accessible and welcoming venue where all Muslims, or those who wish to know more about our faith, can gather together to learn about their religion and worship. The Mosque is open at all times (subject to public health restrictions) with daily prayers, the Friday prayers being a focus of our activities.

The charity aims to promote the Islamic faith by continuing to provide Mosques in Halifax and facilities for teaching both children and adults. The objectives for the year were to continue to raise funds for expansion and to continue to maintain and improve existing facilities.

An important part of our strategy is community welfare and education. All our community facilities and activities including classes and guest speakers are widely advertised and we welcome the participation of all in our local community, Muslim and non-Muslim alike. Our activities are free and supported by donations.

Funds are raised to meet the charity's objectives by voluntary collections at the Mosque and from monthly door to door collections by a volunteer collector. One collector undertakes the door to door collections which approximates to 5 man days per month. No specific fundraising targets are set. Instead, the charity relies on the willingness of individuals to contribute what they can afford to donate. Donations are only sought from individuals within the Halifax area.

Page 1

Central Jamia Mosque Madni

Report of the Trustees for the Year Ended 31 March 2022

ACHIEVEMENT AND PERFORMANCE Charitable activities

How our activities deliver public benefit

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit both to those who worship at our Mosque and the wider community of Halifax.

Religious activities

Our Mosque provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activities although these have been curtailed at various times this year due to coronavirus lockdowns. The activities include:

Prayers: The Mosque is open all day for daily and Friday prayers. During the week we have over 400 people who regularly attend daily prayers and over 1,900 who regularly attend Friday prayers.

Festivals: The Mosque prepared food on many religious festivals during the year for those attending the Mosque. Eid was also celebrated at the Mosque along with offering a monthly celebration of Saints' days and a service of thanksgiving celebrating the birth of our prophet Muhammad, peace and blessings be upon him, to whom the Qur'an was revealed.

Funeral facilities: The Mosque provides a complete funeral service in line with the teachings of Islam. We relieve the deceased's bereaved relatives of the burden of organising burials. We also provide access to condolences facilities at our various sites, including the purposely adapted facilities on Hopwood Lane; all of these are free of charge.

Civil marriage and Nikkah: The Mosque provides Muslim couples with an appropriate location for both their civil marriage and Nikkah (Islamic marriage).

Hifz classes: Memorisation of the Qur'an is considered an important element of religious education and training. We continue to provide this facility for the young people in the Mosque. We are pleased this programme continues to run successfully with over 15 young people regularly attending these classes.

Islamic awareness: We have continued a series of lectures, open to all, to promote Islamic knowledge and awareness.

Inter-faith dialogue: Our Mosque is an active member of the Faith Communities Forum for the Halifax area. We use this platform to promote inter-faith dialogue and social cohesion. The mosque is also a member of Calderdale Council for Mosques.

The charity has continued to raise money for the upkeep, maintenance and development of the Mosque and to be able to provide paid teachers. It has also raised additional funds to contribute to reserves to meet the future requirements of the charity. The charity has been successful in promoting the Islamic faith as evidenced by the increasing number of people attending the Mosque.

Donations

Those attending our Mosque have given generously to appeals arising from calamities affecting people around the world and to alleviate poverty and assist vulnerable people in various countries. The Mosque has given money to charities in these countries. This year, as we did last year, we administered the receipt and distribution of funds, which is collected and distributed in accordance with the teachings of Islam for the relief of those in poverty and the destitute.

During the year donations have been made from general funds to provide assistance in Jammu and Kashmir, India. Burkino Faso, Gaza and to assist Syrian refugees.

In addition there were specific appeals made for poverty stricken families in Jammu and Kashmir, for Syrian refugees and also for the Green Dome Trust.

FINANCIAL REVIEW

Principal funding sources

The principle source of funding during the year, as in previous years, has been by voluntary donations from the local community and has been used to meet the running costs of the Mosques and education centre's used to promote the Islamic faith as well as to provide donations to Islamic causes. An analysis of the income received during the year is included in the notes to the accounts.

Page 2

Central Jamia Mosque Madni

Report of the Trustees for the Year Ended 31 March 2022

FINANCIAL REVIEW

Reserves policy

The total funds of the charity have increased by £105,965 from £6,348,796 to £6,454,761 which includes the revaluation reserve of £2,603,525 (2021 £2,603,525). Reserves not represented by the charity's properties are retained mainly in bank accounts. Free reserves at the year end were £1,103,518 (2021 £817.609).

The policy on unrestricted reserves is that these will be accumulated to allow the charity to operate and meet its objectives.

During the year funds were raised by appeals for specific projects amounting to £25,660 (2021 £26,100). These were treated as restricted funds and all income raised was distributed in the year so that there was no balance in restricted funds at the year end.A breakdown of the donations received is shown in note 18 to the accounts.

Going concern

The accounts have been prepared on a going concern basis. Despite the effects on income due to the coronavirus pandemic, the charity has healthy liquid reserves and so the charity has sufficient liquid funds to meet its liabilities as they fall due and expenditure is not authorised unless sufficient funds are in place.

FUTURE PLANS

The charity intends to continue its religious activities as outlined above.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is governed by the provisions of an order of the High Court dated 28 October 1996 as amended on 13th September 1997, 24th May 2008 and 30 August 2008. Under the terms of this order the charity is administered and managed by a committee of 12 members of whom 9 are elected by the members at the annual general meeting. The remaining 3 members are nominated by the trustees.

Recruitment and appointment of new trustees

Trustees are recruited and elected by the members of the organisation in accordance with the governing document.

Ordinary membership is open to any person aged 18 years or over who professes the Islamic faith and who resides within the Metropolitan Borough of Calderdale, a charge of £52 per annum, payable annually, monthly or weekly, however concessions are made for those with financial hardship.

Organisational structure

Day to day management of the charity is undertaken by the officers with monthly meetings of the committee. New committee members are guided as to their role and responsibilities by more longstanding committee members and are provided with relevant Charity Commission publications. The committee aim to keep abreast of developments through information issued by the Charity Commission.

Induction and training of new trustees

The policy for inducting and training the trustees has been reviewed and a training plan produced.

Related parties

No trustee received remuneration or other benefit from their work with the charity. The charity does purchase goods from SKY D.I.Y. Supercenter Limited, one of the trustees of the charity is also a shareholder of this company. A summary of the transactions with the company are set out in note 19 to the financial statements.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to establish systems to mitigate those risks. Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and to ensure compliance with all legislation. External risks to funding are monitored to ensure action can be taken on a timely basis to increase and diversify funding if required. There have been specific external risks relating to the Covid 19 pandemic which raised health and safety implications.

These risks have been mitigated by the closure of the Mosque and strict health and safety procedures being put in place. The pandemic also caused financial risks with its effect on the general economic conditions which are likely to see a drop in donation income for the Mosque. These risks have been mitigated by reducing expenditure and taking advantage of government support schemes such as the furloughing of staff to September 2021. The Mosque also has substantial cash reserves to tide it through the disruption caused by the pandemic in 2020.

The procedures are periodically reviewed to ensure they still meet the needs of the charity.

Page 3

Central Jamia Mosque Madni

Report of the Trustees for the Year Ended 31 March 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

The trustees hold the legal title to the charity's properties as trustees for the charity and act in accordance with the instructions of the committee or the members in general meeting. Appointment and removal of trustees is by means of a resolution of the members at a general meeting.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1063058

Principal address

131 Gibbet Street Halifax West Yorkshire HX1 5LE

Trustees

M Siddique Resigned 4/9/21
A Hussain
M Idris Secretary
A R Chaudhray
M Ahmed
M Ashraf Resigned 4/9/21
M Boston
Committee Members
Elected Officers
R I Khan Treasurer
M Ashraf Resigned 4/9/21
M Sultan President
A Ali Vice President
H Riaz Appointed 4/9/21
A Mahmood Appointed 4/9/21
Resigned 10/8/22
A Ahmed Appointed 4/9/21
Elected Members
H M Hanif Resigned 4/9/21
A Khan Resigned 4/9/21
S Aziz Appointed 4/9/21
R Hussain Appointed 4/9/21
Property Trustees
L Din
P Khan
M J Ismail
M Younis
M Najib Resigned 1/4/22

Auditors

David Adams FCA (Senior Statutory Auditor) for and on behalf of Lindley Adams Limited Statutory Auditor 28 Prescott Street Halifax West Yorkshire HX1 2JL

Page 4

Central Jamia Mosque Madni

Report of the Trustees for the Year Ended 31 March 2022

REFERENCE AND ADMINISTRATIVE DETAILS Bankers

Lloyds TSB Commercial Street Halifax HX1 1BB

TRUSTEES' RESPONSIBILITY STATEMENT

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 25 January 2023 and signed on its behalf by:

A Ali - Trustee

Page 5

Report of the Independent Auditors to the Trustees of Central Jamia Mosque Madni

Opinion

We have audited the financial statements of Central Jamia Mosque Madni (the 'charity') for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Page 6

Report of the Independent Auditors to the Trustees of Central Jamia Mosque Madni

Responsibilities of trustees

As explained more fully in the Trustees' Responsibilities Statement, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the charity and the sector in which they operate and considered the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to that risk,recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We obtained an understanding of how the charity complies with its legal requirements by making inquiries of management and by review of board minutes and other documentation. Our audit procedures included:

We did not identify any key audit matters relating to irregularities including fraud.

We are not aware of any actual or suspected non-compliance with laws and regulations, and we are not responsible for preventing or detecting non-compliance with all laws and regulations. The primary responsibility for the prevention and detection of fraud rests with management and those charged with governance.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances as set out in note 22 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements.

Page 7

Report of the Independent Auditors to the Trustees of Central Jamia Mosque Madni

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

David Adams FCA (Senior Statutory Auditor) for and on behalf of Lindley Adams Limited Statutory Auditor 28 Prescott Street Halifax West Yorkshire HX1 2JL

25 January 2023

Page 8

Central Jamia Mosque Madni

Statement of Financial Activities for the Year Ended 31 March 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
General charitable activity
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
Charitable activities
6
General charitable activity
Total
NET INCOME
Other recognised gains/(losses)
Gains on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 31.3.22
Unrestricted
Restricted
Total
funds
funds
funds
£
£
£
385,090
25,660
410,750
21,436
-
21,436
4,180
-
4,180
5,000
-
5,000
415,706
25,660
441,366
1,030
-
1,030
308,711
25,660
334,371
309,741
25,660
335,401
105,965
-
105,965
-
-
-
105,965
-
105,965
6,348,796
-
6,348,796
6,454,761
-
6,454,761		 31.3.21
Total
funds
£
270,657
66,993
4,750
-
342,400
1,640
322,902
324,542
17,858
40,209
58,067
6,290,729
6,348,796

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 9

Central Jamia Mosque Madni

Balance Sheet

31 March 2022

Notes
FIXED ASSETS
Tangible assets
14
CURRENT ASSETS
Stocks
15
Debtors
16
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
17
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
18
Unrestricted funds:
General fund
Revaluation Reserve
TOTAL FUNDS		 Unrestricted
funds
£
5,351,253
190
272,003
851,365
1,123,558
(20,050)
1,103,508
6,454,761
6,454,761		 Restricted
funds
£
-
-
-
-
-
-
-
-
-		 31.3.22
Total
funds
£
5,351,253
190
272,003
851,365
1,123,558
(20,050)
1,103,508
6,454,761
6,454,761
3,851,236
2,603,525
6,454,761
6,454,761		 31.3.21
Total
funds
£
5,531,187
120
235,615
641,877
877,612
(60,003)
817,609
6,348,796
6,348,796
3,745,271
2,603,525
6,348,796
6,348,796

The financial statements were approved by the Board of Trustees and authorised for issue on 25 January 2023 and were signed on its behalf by:

A Ali - Trustee

The notes form part of these financial statements

Page 10

Central Jamia Mosque Madni

Notes to the Financial Statements for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity, this is normally upon notification of the interest paid or payable by the bank.

Depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% Straight line Fixtures and fittings - 15% on reducing balance Equipment - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the trustees report or notes to the financial statements where applicable.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Page 11

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES - continued

Financial instruments

Grants

Government grants and third party contributions and donations are recognised as due to the charity when there is reasonable assurance that the charity will comply with any conditions attached to the payments and that the grants or contributions will be received. Grants recognised as income are presented separately in the notes to the accounts.

2. DONATIONS AND LEGACIES

Donations
Gift aid
Membership fees
OTHER TRADING ACTIVITIES
Sale of radios
Clothing bank
Hire of premises
Signage fees
INVESTMENT INCOME
Rents received
INCOME FROM CHARITABLE ACTIVITIES
Refunds for light and heat
Coronavirus furlough scheme		 31.3.22
£
363,191
44,283
3,276
410,750
31.3.22
£
2,060
1,800
-
320
4,180
31.3.22
£
5,000
31.3.22
General
charitable
activity
£
-
21,436
21,436		 31.3.21
£
247,925
19,404
3,328		 31.3.21
£
247,925
19,404
3,328
270,657
31.3.21
£
3,340
600
500
310
4,750
31.3.21
£
-
31.3.21
Total
activities
£
6,768
60,225
66,993
66,993

3.

4. INVESTMENT INCOME

5. INCOME FROM CHARITABLE ACTIVITIES

During the year the charity received grants of £21,436 (2021 £60,225) from the government in respect of the Coronavirus job retention scheme to support the charity to furlough staff.The grant is unconditional and has all been recognised as income in the financial statements for the current year.

Page 12

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

6.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 7)
£
General charitable activity
315,957
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Insurance
Repairs & renewals
Establishment costs
Telephone
Postage and stationery
Sundries
Donations
Catering expenses
Radio & broadcasting costs
Depreciation
Loss on sale of assets
Interest payable and similar charges
8.
SUPPORT COSTS
General charitable activity
9.
AUDITORS' REMUNERATION
Fees payable to the charity's auditors for the audit of the charity's financial
statements
Auditors' remuneration for non audit work
Fees payable for the audit are £10,500 (2021 £11,400).
Fees payable for accountancy services are £4,080 (2021 £5,000).
Fees payable for other services are £3,834 (2021 £5,666).		 Support
costs (see
note 8)
Totals
£
£
18,414
334,371
31.3.22
31.3.21
£
£
57,387
76,180
4,164
4,960
22,266
17,913
32,976
29,672
315
272
3,057
81
1,006
60
49,908
26,100
3,425
490
75
75
139,410
144,467
355
-
1,613
566
315,957
300,836
Governance
costs
£
18,414
31.3.22
31.3.21
£
£
10,500
11,400
7,914
10,666

10. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Page 13

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

11. STAFF COSTS AND THE COST OF KEY MANAGEMENT PERSONNEL

STAFF COSTS AND THE COST OF KEY MANAGEMENT PERSONNEL
31.3.22 31.3.21
£ £
Wages and salaries 57,022 75,656
Other pension costs 365 524
57,387 76,180
The average monthly number of employees during the year was as follows:
31.3.22 31.3.21
Charitable staff 9 11

No employees received emoluments in excess of £60,000.

The key management of the charity comprises the trustees. No remuneration or other benefits were paid to the trustees in this year or for the year ended 31 March 2022.

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
General charitable activity
Other trading activities
Total
EXPENDITURE ON
Raising funds
Charitable activities
General charitable activity
Total
NET INCOME
Other recognised gains/(losses)
Gains on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
244,557
66,993
4,750
316,300
1,640
296,802
298,442
17,858
40,209
58,067
6,290,729
6,348,796		 Restricted
funds
£
26,100
-
-
26,100
-
26,100
26,100
-
-
-
-
-		 Total
funds
£
270,657
66,993
4,750
342,400
1,640
322,902
324,542
17,858
40,209
58,067
6,290,729
6,348,796

Page 14

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

13. LEGAL STATUS OF THE CHARITY

The charity is unincorporated and governed by the provisions of an order of the High Court dated 28 October 1996 as amended on 13th September 1997, 24th May 2008 and 30 August 2008.

14. TANGIBLE FIXED ASSETS

Freehold
property
£
COST OR VALUATION
At 1 April 2021
6,327,287
Disposals
-
Retentions released
(38,169)
At 31 March 2022
6,289,118
DEPRECIATION
At 1 April 2021
864,232
Charge for year
125,783
Eliminated on disposal
-
At 31 March 2022
990,015
NET BOOK VALUE
At 31 March 2022
5,299,103
At 31 March 2021
5,463,055
Cost or valuation at 31 March 2022 is represented by:
Freehold
property
£
Valuation in 2015
2,563,316
Valuation in 2021
40,209
Valuation in 2022
(38,169)
Cost
3,723,762
6,289,118		 Fixtures
and
fittings
£
181,086
(2,770)
-
178,316
150,560
4,226
(416)
154,370
23,946
30,526
Fixtures
and
fittings
£
-
-
-
178,316
178,316		 Equipment
£
151,874
-
-
151,874
114,268
9,402
-
123,670
28,204
37,606
Equipment
£
-
-
-
151,874
151,874		 Totals
£
6,660,247
(2,770)
(38,169)
6,619,308
1,129,060
139,411
(416)
1,268,055
5,351,253
5,531,187
Totals
£
2,563,316
40,209
(38,169)
4,053,952
6,619,308

The total building costs incurred in the redevelopment of the mosque at Gibbet Street stand at £2,560,140 to date .

15. STOCKS

Stocks

31.3.22 31.3.21
£ £
190 120

Page 15

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Tax
Prepayments
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Tax
Other creditors
Accrued expenses
18.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Revaluation Reserve
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Syrian refugees
Kashmir
Green Dome Trust
TOTAL FUNDS		 At 1.4.21
£
3,745,271
2,603,525
6,348,796
6,348,796
Incoming
resources
£
415,706
16,260
6,400
3,000
25,660
441,366		 31.3.22
£
468
269,831
1,704
272,003
31.3.22
£
141
1,272
500
18,137
20,050
Net
movement
in funds
£
105,965
-
105,965
105,965
Resources
expended
£
(309,741)
(16,260)
(6,400)
(3,000)
(25,660)
(335,401)		 31.3.21
£
6,575
226,580
2,460
235,615
31.3.21
£
845
1,539
38,169
19,450
60,003
At
31.3.22
£
3,851,236
2,603,525		 31.3.21
£
6,575
226,580
2,460
235,615
6,454,761
6,454,761
Movement
in funds
£
105,965
-
-
-
-
105,965
-
105,965

Page 16

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Revaluation Reserve
TOTAL FUNDS		 At 1.4.20
£
3,727,413
2,563,316
6,290,729
6,290,729		 Net
movement
in funds
£
17,858
40,209
58,067
58,067		 At
31.3.21
£
3,745,271
2,603,525
6,348,796
6,348,796

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Revaluation Reserve
Restricted funds
Qurbani collection for Africa
Sacred Giving Altaqwa School and Mosque
Muslim Charity Jammu & Kashmir
Muslim Charity Pakistan Covid Appeal
TOTAL FUNDS		 Incoming
resources
£
316,300
-
316,300
11,045
500
7,278
7,277
26,100
342,400		 Resources
expended
£
(298,442)
-
(298,442)
(11,045)
(500)
(7,278)
(7,277)
(26,100)
(324,542)		 Gains and
Movemen
losses
in funds
£
£
-
17,858
40,209
40,209
40,209
58,067
-
-
-
-
-
-
-
-
-
-
40,209
58,067		 Gains and
Movemen
losses
in funds
£
£
-
17,858
40,209
40,209
40,209
58,067
-
-
-
-
-
-
-
-
-
-
40,209
58,067
58,067
-
-
-
-
-
58,067

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Revaluation Reserve
TOTAL FUNDS		 At 1.4.20
£
3,727,413
2,563,316
6,290,729
6,290,729		 Net
movement
in funds
£
123,823
40,209
164,032
164,032		 At
31.3.22
£
3,851,236
2,603,525
6,454,761
6,454,761

Page 17

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

18. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 732,006 (608,183) - 123,823
Revaluation Reserve - - 40,209 40,209
732,006 (608,183) 40,209 164,032
Restricted funds
Qurbani collection for Africa 11,045 (11,045) - -
Sacred Giving Altaqwa School and Mosque 500 (500) - -
Muslim Charity Jammu & Kashmir 7,278 (7,278) - -
Muslim Charity Pakistan Covid Appeal 7,277 (7,277) - -
Syrian refugees 16,260 (16,260) - -
Kashmir 6,400 (6,400) - -
Green Dome Trust 3,000 (3,000) - -
51,760 (51,760) - -
TOTAL FUNDS 783,766 (659,943) 40,209 164,032

19. RELATED PARTY DISCLOSURES

During the year goods of £2,606 (2021 £2,460) were purchased from SKY D.I.Y. Supercenter Limited. Mr Akbar Ali who is a trustee of the charity is also a shareholder of SKY D.I.Y. Supercenter Limited. At 31st March 2022 there were no amounts outstanding between the charity and SKY D.I.Y. Supercenter Limited (2021 £250). The total amount of donations,with no attached conditions, received from the trustees during the year amounted to £12,856 (2021 £10,270).

20. REGISTERED NAME

The full registered name of the charity is Central Jamia Mosque Madni and Education Centre, Halifax.

21. REVALUATION RESERVE

On transition to FRS102 (1 April 2015) the charity chose to measure freehold property at its previous valuation as the deemed cost. The Mosque at Gibbet Street had undergone substantial reconstruction. It was revalued along with other properties owned by the charity as specialised properties on the basis of depreciated replacement cost at 31st March 2015. Al Samarraie (BEng(Hons), C.Eng. MIStructE, MCIHT, MIEI) valued the Gibbet Street Mosque on the above basis. Other properties are valued by the trustees at their insurance rebuilding costs which would equate to market value. This resulted in a revaluation gain in 2015 of £2,563,316 which was transferred to the revaluation reserve.

In 2021 the Hopwood Lane and Cavendish Terrace properties were revalued to their revised insurance rebuilding costs resulting in a further £40,209 transferred to the revaluation reserve. If the land and buildings stated at valuation were included in the financial statements at cost less accumulated depreciation then the net book value would be £3,107,045 (2021 £3,183,257).

Page 18

continued...

Central Jamia Mosque Madni

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

22. NON- AUDIT SERVICES

In common with many other charities of our size and nature, we use our auditors to prepare and submit returns to the tax authorities and assist us with the preparation of the financial statements.

Page 19

Central Jamia Mosque Madni

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

31.3.22 31.3.21
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 363,191 247,925
Gift aid 44,283 19,404
Membership fees 3,276 3,328
410,750 270,657
Other trading activities
Sale of radios 2,060 3,340
Clothing bank 1,800 600
Hire of premises - 500
Signage fees 320 310
4,180 4,750
Investment income
Rents received 5,000 -
Charitable activities
Refunds for light and heat - 6,768
Coronavirus furlough scheme 21,436 60,225
21,436 66,993
Total incoming resources 441,366 342,400
EXPENDITURE
Other trading activities
Opening stock 120 760
Purchases 1,100 1,000
Closing stock (190) (120)
1,030 1,640
Charitable activities
Wages 57,022 75,656
Pensions 365 524
Insurance 4,164 4,960
Repairs & renewals 22,266 17,913
Establishment costs 32,976 29,672
Telephone 315 272
Postage and stationery 3,057 81
Sundries 1,006 60
Donations 49,908 26,100
Catering expenses 3,425 490
Radio & broadcasting costs 75 75
Depreciation of tangible fixed assets 139,410 144,467
Loss on sale of tangible fixed assets 355 -
Bank charges 1,613 566
315,957 300,836

This page does not form part of the statutory financial statements

Page 20

Central Jamia Mosque Madni

Detailed Statement of Financial Activities for the Year Ended 31 March 2022

31.3.22 31.3.21
£ £
Support costs
Governance costs
Auditors' remuneration 10,500 11,400
Auditors' remuneration for non audit work 7,914 10,666
18,414 22,066
Total resources expended 335,401 324,542
Net income 105,965 17,858

This page does not form part of the statutory financial statements

Page 21