Registered Charity Number 1064859
The Manchester Somali Islamic Cultural Trust Report and Accounts for the year ended 31 March 2022
The Manchester Somali Islamic Cultural Trust
Report and accounts Contents
| Page | |
|---|---|
| Charity Information | 1 |
| Trustees' Annual Report and Statement of Trustees' Responsibilities | 2-7 |
| Independent Examiner's Report | 8-9 |
| Statement of Financial Activities and Income & Expenditure Account | 10-12 |
| Balance sheet | 13 |
| Notes to the accounts | 14-17 |
The Manchester Somali Islamic Cultural Trust Charity Information
Trustees
Omer Ismail Barud (Chair of Trustees) Farah Hassan Ahmed Ahmed Ismail Sarman (Treasurer) Abdirahman Mohamed Ali Hussein Soyan Mohamed Ismail Adam Hussen Omar Ibrahim Aden
Accountants
Zia & Co Chartered Certified Accountants & Registered Auditors
41 Slade Lane Manchester M13 0QJ
Bankers
Barclays Bank Plc Manchester Universities Leicestershire LE87 2BB
Registered office
Unity House, 42 Great Southern Street Manchester M14 4EZ
Registered charity number
1064859
1
The Manchester Somali Islamic Cultural Trust
The report of the trustees for the year ended 31 March 2022
The trustees present their annual report and accounts for the year ended 31st March 2022. The board of trustees are satisfied with the performance of the charity during the year and the position at 31st March 2022 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
Name, registered office and constitution of the charity
The full name of the charity is The Manchester Somali Islamic Cultural Trust.
The legal registration details are :-
The Registered Office is Unity House, 42 Great Southern Street Manchester M14 4EZ Charity Registration Number 1064859 The telephone number is 01612486143
Summary of main activities of the charity in relation to its objects
The main objective of the charity as set out in the charity`s trust deed are as follows;
To promote the Islamic religion.
To promote the culture and language and the Islamic traditions of the Somali community.
To establish or secure the establishment of an Islamic centre and to maintain and manage such a centre for the furtherance of the above objects.
The charity carries out a wide range of activities in pursuance of its charitable objectives. The trustees consider that these activities are as follows:
Youth Services — Education services — including supplementary school, personal development workshops, spiritual guidance, good citizenship, recreation and diversion activities for positive social change
Social care support for the elderly citizen — activities to improve mental health and physical wellbeing, spiritual support, social networking opportunities
Women services engagement — active citizenship, activities to improve mental health and physical wellbeing, spiritual support, social networking opportunities, education activities
Community development — employment opportunities, security awareness and cooperation, social justice, spiritual education
Partnership working — interfaith dialogue, NHS, work with security services — GMP & PREVENT team, housing and Adult social care support
Family services — family counselling
2
The Manchester Somali Islamic Cultural Trust
The report of the trustees for the year ended 31 March 2022
Achievements and Performance of the Charity Summary of the main achievements of the charity during the year
The main achievements of the charity during the year are successfully managing the following activities.
Hosted the Charity commission - Faith charities workshops in partnership with the Commission — to encourage good practice and provide registration support.
Hosted the Crown Prosecution service (CPS) community conversations project at our centre led by North west Head of CPS.
Developed a high quality provision supplementary school has been established to accommodate more than 300 children both male and female between the ages of five and fifteen; in order to teach them the Quran, Arabic language, Islamic studies and good citizenship with a wellbeing provision.
Youth services — Islamic Education in correct guidance and promote good citizenship, organised several youth events throughout the year to develop young people skills in employment, personal development, sports and other diversion activities to reduce anti-social behaviour and develop improved mental health.
Entertainment programmes: family fun-days, youth social clubs with EGaming; physically active games: indoor tennis, boxing, outdoor football and basketball for males and females.
Perform festivities at religious events and festivals — over 10K attendance EID IN THE PARK at Platt Fields park, Manchester.
Social programmes to increase the connection between the Mosque and the neighbourhood, such as visiting the neighbours, Muslims and non-Muslims, to familiarise them with the mosque and its services.
Keep Manchester clean - Programmes and campaigns for neighbourhood cleaning in the area surrounding the Mosque by Muslim youth. This has a significant impact on their development, in the spirit of good.
Women services — organised and supported women groups among the youth and more mature women, to network, islamophobia and hate crime reporting awareness.
Community cohesion work— Visit to provide Eid celebration gifts for sick children at our local NHS hospital, refugee collections, hosted multi-faith bereavement during time community was affected by gang crime loss.
Work with the security services —GMP headlines information sharing with the community.
DBS and Safe guarding training for all staff and volunteers using external partners such as the Manchester Council safety team and local solicitors.
3
The Manchester Somali Islamic Cultural Trust
The report of the trustees for the year ended 31 March 2022
Structure, Governance and Management
Nature of the Governing Document and constitution of the charity
The Charity is a registered charity and is constituted under a trust deed dated 14th October 1997.
The methods adopted for the recruitment and appointment of new trustees
Members of the management committee are all recruited from volunteers within the Somali Community.
The policies and procedures adopted for the induction and training of trustees.
Most trustees are already familiar with the work of the charity as a result of being local people and due to their involvement with the charity.
Additionally, new trustees are invited and encouraged to attend induction and training in relevant policies and procedures as and when necessary. Financial Review
We have been facing financial challenges, however we are planning to increase our youth and women support provisions and programmes with construction project that will increase floor space for their activities - The Atrium project. This will test our finances and will demand new fundraising campaigns.
Investment powers and policy
Aside from retaining a prudent amount in reserves each year, most of the charity's funds are to be spent in the short term so there are few funds for any longer term investment. The trustees shall review this statement should excess funds become available.
Policies on reserves and going concern
The balance held in unrestricted reserves at 31st March 2022 was £ 1,073,764 (2021: £919,173). The organisation has sufficient funds to meet day to day operations and it is the intention of the charity to reserve sufficient funds to secure a building.
The Charity's main source of income is donations. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease.
4
The Manchester Somali Islamic Cultural Trust
The report of the trustees for the year ended 31 March 2022
Risk management
The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks.
Plans for Future Periods
Reconstruction and expansion of the current building of the Centre because of its limited capacity and suitability.
Establishing a ONE-STOP (body/mind/soul) service centre at the Alfurqan Islamic centre that achieves its objectives and activities in service provision to its people.
Providing all-round support for the members of the young Islamic community in Britain to live, study, work and grow to their full potential, which will help raise the efficiency of the Muslim community in Britain.
Facility Expansion and space optimisation Project - The Atrium Project Facility is to increase centre floor space on all the 3 floors doubling up as a prayer space, community learning, community and youth space, introduce disabled access with a lift-service provision, as well as creating easy access from the new ablution area to the mosque and community centre.
The name of the Chief Executive Officer and other senior staff member(s) to
whom day to day management of the charity is delegated by the charity trustees.
Abdirahman Mohamed Ali
The members of the Board of Trustees of the Charity at the date the report and accounts were approved were:-
Omer Ismail Barud (Chair of Trustees) Farah Hassan Ahmed Chair of Trustees (Treasurer) Ahmed Ismail Sarman Treasurer Abdirahman Mohamed Ali Hussein Soyan Mohamed Ismail Adam Hussen Omar Ibrahim Aden
5
The Manchester Somali Islamic Cultural Trust
The report of the trustees for the year ended 31 March 2022
Independent Examiner
Mr Muhammad Saeed Zia FCCA
Zia & Co Chartered Certified Accountants & Registered Auditors
41 Slade Lane Manchester M13 0QJ
Statement of Trustees' Responsibilities
The Charities Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
-
select suitable accounting policies and then apply them consistently;
-
make judgements and estimates that are reasonable and prudent; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
-
state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material departures disclosed and explained in the financial statements;
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements and comply with regulations made under the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision 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.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
6
The Manchester Somali Islamic Cultural Trust
The report of the trustees for the year ended 31 March 2022
Method of preparation of accounts
These accounts have been prepared in accordance with the provisions applicable law and United Kingdom Accounting Standards (UK Generally Acceptable Accounting Practice).
This report was approved by the board of trustees on 20 December 2022.
Mr Abdirahman Mohamed Ali
Trustee
7
The Manchester Somali Islamic Cultural Trust Independent Examiner's Report to the trustees of the charity
Report of the Independent Examiner to the trustees
on the accounts of the Charity for the year ende 31 March 2022
I report on the financial statements of the Charity on pages 10 to 17 for the year ended 31 March 2022 which have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011. (The SORP), under the historical cost convention and the accounting policies set out on page 14.
Respective responsibilities of trustees and examiner
As described on page 4, the Charity's trustees, who are also the directors of the company for the purposes of company law, are responsible for the preparation of the financial statements.
Having satisfied myself that the charity is not subject to audit under company law, or otherwise, and is eligible for independent examination, it is my responsibility to:-
a) examine the accounts under section 145 of the Act;
b) to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and;
c) to state whether particular matters have come to my attention.
Basis of opinion and scope of work undertaken
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales setting out the duties of an independent examiner issued by the Charity Commissioners under section 145(5)(b) of the Act) in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
8
Independent Examiner's Statement
In connection with my examination, except as disclosed below, no 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 have in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act,
have not been met; or
(2) to which, in my opinion, attention should bedrawn in order to enable a proper understanding of the accounts to be reached.
We have not had access to the management committee minutes for the year.
The Examiner's relevant professional qualification or body is:
The Association of Chartered Certified Accountants (ACCA)
Mr Muhammad Saeed Zia FCCA
Zia & Co Chartered Certified Accountants & Registered Auditors
41 Slade Lane Manchester M13 0QJ
The date upon which my opinion is expressed is :- 20 December 2022
9
The Manchester Somali Islamic Cultural Trust Statement of Financial Activities for the year ended 31 March 2022
| Notes Incoming resources from generated funds Revenue grants, donations and legacies- individuals Revenue grants, donations and legacies- organisations Investment Income Total incoming resources Resources expended Costs of generating funds Costs of charitable activities Governance costs Other resources expended Total resources expended Net incoming resources before transfers between funds Net incoming resources before Other recognised gains and losses Other recognised gains and losses Net movement in funds Reconciliation of funds Total funds brought forward Total Funds carried forward |
Unrestricted Restricted Total Last Year Funds Funds Funds Total Funds 2022 2022 2022 2021 £ £ £ £ 298,432 - 298,432 248,695 13,623 - 13,623 38,968 18,675 - 18,675 15,850 330,730 - 330,730 303,513 175,203 - 175,203 174,532 840 - 840 840 96 - 96 200 176,139 - 176,139 175,572 154,591 - 154,591 127,941 154,591 - 154,591 127,941 154,591 - 154,591 127,941 919,173 - 919,173 791,232 1,073,764 - 1,073,764 919,173 |
|---|---|
The net movement in funds referred to above is the net incoming resources as defined in the SORP and is reconciled to the total funds as shown in the Balance Sheet on page 13 as required by the SORP.
The notes on pages 14 to 17 form an integral part of these accounts.
10
The Manchester Somali Islamic Cultural Trust Statement of Financial Activities for the year ended 31 March 2022
| Turnover Direct costs of turnover Gross surplus Governance costs Other resources expended Operating surplus Surplus on ordinary activities before tax Surplus for the financial year Retained surplus for the financial year All activities derive from continuing operations |
2022 £ 330,730 175,203 155,527 840 96 154,591 154,591 154,591 154,591 |
2021 £ 303,513 174,532 128,981 840 200 127,941 127,941 127,941 127,941 |
|---|---|---|
The notes on pages 14 to 17 form an integral part of these accounts.
11
The Manchester Somali Islamic Cultural Trust Statement of Financial Activities for the year ended 31 March 2022
| Statement of Total Recognised Gains and Losses for the year ended 31 March 2022 2022 Excess of Expenditure over income before realisation of assets 154,591 Profit per Profit and Loss account 154,591 Net Movement in funds before taxation 154,591 Movements in revenue and capital funds for the year ended 31 March 2022 Revenue accumulated funds Unrestricted Restricted Total Funds Funds Funds 2022 2022 2022 £ £ £ Accumulated funds brought forward 919,173 - 919,173 Recognised gains and losses before transfers 154,591 - 154,591 1,073,764 - 1,073,764 Closing revenue accumulated funds 1,073,764 - 1,073,764 Summary of funds Designated Unrestricted Restricted Total Funds Funds Funds Funds 2022 2022 2022 2022 Revenue accumulated funds - 1,073,764 - 1,073,764 Total funds - 1,073,764 - 1,073,764 |
2021 127,941 127,941 127,941 Last year Total Funds 2021 £ 791,232 127,941 919,173 919,173 £ Last Year Total Funds 2021 919,173 919,173 |
|---|---|
The notes on pages 14 to 17 form an integral part of these accounts.
12
The Manchester Somali Islamic Cultural Trust Registered Charity Number: 1064859 Balance Sheet as at 31 March 2022
| Balance Sheet as at 31 March 2022 |
|||||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| Fixed assets | |||||
| Tangible assets | 5 | 692,411 | 719,704 | ||
| Total fixed assets | 702,265 | 719,704 | |||
| Current assets | |||||
| Debtors | 6 | 34,500 | 34,500 | ||
| Cash at bank and in hand | 358,475 | 186,511 | |||
| Total current assets | 392,975 | 221,011 | |||
| Creditors:- | |||||
| amounts due within one year | 7 | (21,476) | (21,542) | ||
| Net current assets | 371,499 | 199,469 | |||
| Total assets less current liabilities | 1,073,764 | 919,173 | |||
| Net assets excluding pension asset / liability | 1,073,764 | 919,173 | |||
| Net assets including pension asset / liability | 1,073,764 | 919,173 | |||
| The funds of the charity : | |||||
| Unrestricted income funds | |||||
| Unrestricted revenue accumulated funds | 1,073,764 | 919,173 | |||
| Total unrestricted funds | 1,073,764 | 919,173 | |||
| Total charity funds | 1,073,764 | 919,173 | |||
| Mr Abdirahman Mohamed Ali | Ahmed I Sarman | ||||
| Trustee | Treasurer | ||||
| Approved by the board of trustees on 20 December 2022 |
13
The Manchester Somali Islamic Cultural Trust Notes to the Accounts for the year ended 31 March 2022
1 Accounting policies
a Basis of preparation of the accounts
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and with the Charities Act 2011.
Advantage has been taken of Section 396(5) of The Companies Act 2006 to allow the format of the financial statements to be adapted to reflect the special nature of the charity's operation and in order to comply with the requirements of the SORP.
The charity has taken advantage of the exemption in the FRS 102 from the requirement to produce a cash flow statement.
The particular accounting policies adopted are set out below.
b Funds Structure
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There were no restricted funds at the year end.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.
c Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
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. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
d Expenditure recognition
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 settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings For more information on this attribution refer to note (f) below.
e Irrecoverable Vat
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
- f Allocation of Support and governance costs
Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees.
14
The Manchester Somali Islamic Cultural Trust Notes to the Accounts for the year ended 31 March 2022
g Costs of raising funds
There are no costs associated with raising funds.
h Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis:
Building Improvements, 10% on cost Fixtures,Fittings Equipment & Security 15% on cost Computers 33% on cost Buildings 2% on cost
i Realised gains and losses
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities
j Pensions
The charity currently does administer contributions to an auto enrolment pension scheme on behalf of individuals. The charity has no liability beyond making its contributions and paying across the deductions for the contributions
2 Related party transactions and trustees' expenses and remuneration
The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2021: £nil). Expenses paid to the trustees in the year totalled £nil (2021: £nil).
Taxation
As a registered charity, the charity is exempt from income tax to the extent that its income and gains are applicable to charitable purposes only.
| 3 Surplus for the financial year This is stated after crediting :- Revenue Turnover from ordinary activities and after charging:- Depreciation of owned fixed assets Rentals under operating leases Pension costs Reporting Accountant fees 4 Staff Costs and Emoluments Gross Salaries Employer's National Insurance Pension Contributions |
2022 £ 330,730 31,022 4,911 3,685 840 |
2021 £ 303,513 29,796 2,406 3,687 840 |
|---|---|---|
| 2022 £ 71,495 5,827 3,685 81,007 |
2021 £ 72,488 5,860 3,687 82,035 |
15
The Manchester Somali Islamic Cultural Trust Notes to the Accounts for the year ended 31 March 2022
The average number of employees during the year was 4 (previous year: 4 }.
The charity considers its key management personnel comprises of the trustees. The total employment benefits, including employer pension contributions of the key management personnel were £nil (previous year: £nil),
No employees has benefits in excess of £60,000 (previous year: none).
5 Tangible functional fixed assets
| Freehold Land and Fixtures and Fittings Building Improvements Plant and Machinery £ £ £ Asset cost, valuation or revalued amount At 1 April 2021 662,546 22,920 378832 24,133 Additions - - 3,729 At 31 March 2022 662,546 22,920 378,832 27,862 Accumulated depreciation and impairment provisions At 1 April 2021 103,447 22,306 220,156 22,818 Depreciation on revaluation - - - Charge for the year 11,182 92 16,853.00 2,895 At 31 March 2022 114,629 22,398 237,009 25,713 Net book value At 31 March 2022 547,917 522 141,823 2,149 At 31 March 2021 559,099 614 158,676 1,315 6 Debtors 2022 £ Other Debtors 34,500 7 Creditors: amounts falling due within one year 2022 £ Accrued expenses 840 PAYE and NI 7,680 Wages Due 2,648 Other Creditors 10,000 Unpaid Pension Contributions 308 21,476 |
Total £ 1,088,431 3,729 1,092,160 368,727 - 31,022 399,749 692,411 719,704 2021 £ 34,500 2021 £ 840 7,935 2,459 10,000 308 21,542 |
|---|---|
| 8 Particulars of Individual Funds and analysis of assets and liabilities representing funds At 31 March 2022 Unrestricted Designated Restricted funds funds funds £ £ £ Tangible Fixed Assets 692,411 - - Current Assets 392,975 - - Current Liabilities (21,476) - - 1,073,764 - - |
Total Funds £ 692,411 392,975 (21,476) 1,073,764 |
|---|---|
16
The Manchester Somali Islamic Cultural Trust Notes to the Accounts for the year ended 31 March 2022
| At 1 April 2021 Tangible Fixed Assets Current Assets Current Liabilities |
£ Unrestricted funds 719,704 221,011 (21,542) 919,173 |
£ Designated funds - - - - |
£ Restricted funds - - - - |
£ Total Funds 719,704 221,011 (21,542) 919,173 |
|---|---|---|---|---|
9 Post balance sheet events
The trustees consider that there were no post balance sheet events to disclose
17