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2023-04-30-accounts

THE AL.IIIUZZAMMtL MOSQUE AND COMMUNITY CENTRE OF TOOTING Charity No. 1070603 ACCOUNTS FOR THE YEAR ENDED 30TII APRIL 2023 CONTENTS Pa ¢No. T￿SteeS Annual Report 1&2 Independent Examiners Report Statement of Financial Activities Balance Sheet Notes to the Accounts

THEI AL-MUZZAMMIL MOSQUE & COMMUNITY CENTRE OF TOOTllYG TRUSTE￿ ANNiIAL REPORT FOR THE YEAR ENDED 30TH APIUL 2023 Gtbvernlng docuAuent Tlie Al-muzzammil Mosquc and Community Ctnti'e of Tooling is constituted as a charitable trust. ThE charity i'egi5tration nutnber is 1070603. Trustees The names of the Charity Trustees ivho manage the Charity o¥e'. Mozamil Ouhla (died 22 October 2023> Fazia Ouhla Btbi Gajraj Ayub Housein Principal Office 39 Hoadly Road, London SW16 IAE Bhnkcrs HSBC, 103 Sli"eatbam Hill, London SW2 4UE Habib Bank Zurich Ple, 264 Tooting Road London SW17 ODP A.L. Hughes & Co., 340 Streatham High Road, London SW16 6HH Cranfields, Bee¢roft, Butlers Dene Road, Woldinghain. CR3 7HD Solldtors Ac¢tbynt%nt$ ObJe¢tive¥ and Actlvitles Our gims Th¢ objects of the charity are set out in the charity'5 Irust deed and are sum￿ariStd as follows.. To advance the Islamic faith in the Wandsworih area foi the benefit of the public in paiticular through the holding of Pl'ayer meetings, lectures, the public celebJ2tion of religious festivaIs alld ih¢ distribution of literature on the Islamic faith lo enlighten othcrs. To advaAce the education of. artd to provide faciltties in the inteiESts of social welfaye for I¢iSUTe-time w¢upation with the objective of iinproviii£ the coiidiiions of life for all i'esidenls of Wandswoith and the n¢ighbourhood by Ihc piovision, maintenance and itJalla8¢inent of a community ccntre. Oiir objectives Our objcctives are set to refle¢t ow. faith and Community oims. Each year our Iruslees review our obje¢tiv¢s and aotivities to ensure tliey coiitinue to relle¢t our aims. In ¢ai"Jying out this review the trustees have cotsidered the Charity Cominission's general guidance OJ public benelit and st) pB¥licular its supplenie]itai'y public guidance on the advancement of religion for the public benefit. Our dual aims rcmain to provide a facility where Muslims can worshtp and to provide a community facility fot all the inhabitants of Waiid5WOlth. Oui. lon¥-t¢rm ambition is to build the s¢lf-confJdence of Wandswoith's Muslims in their faith, and tlirough our CoM￿u￿1tY facilities alld activitie5 help make our area 2 peaceful, vibrant and han￿oni9u8 community. Strategies We waiil lo m2ke oui. Mosque an acetssible and welcoming vet)ue wher¢ all Muslims, or those who wish to know more about our faith. Gan gathei. togctheT to leatn about their religion and worship. We are also fortunate to have facilities foi. women who want to pray it the Mosque. The Mosque is open for all five daily prayei's, the Friday prayers being a focus of OUT activitits. At our 'know Islam better. ¢vents we share the teachings of Islam and the nature of our faitli with non-muslims. In addition we invit¢ Congregations from all ihe loGal faith gioup5 and schools to visit us and leari) more about 151am. An important parl of our faith is ¢harilable givin& a¢cording to one's wealtl), itL a¢¢oi'dan¢e with Islam and we are pleased to Teceive Zakat for the sol¢ purpose of the rclief of need and fjnancial hardshEp of Muslirns who have insufficient money to cover tlieir basic needs for shelter, food, clothing, or who are dcstilut¢ with no means of support. Pag¢ I

THI£ AL-MUZZAML MIL MOSQUE & COMMUNITY CENTRE OF TOOTING TRUSTEES ANNUALRLI POII'I. FOR TIIE I'KAR ENI)kD 30TEJ APR]L 2023 An inip011aiil part of oyr Strategy is ¢ommunily w¢lf)rt a￿d ¢dilc￿tiO11. All our¢ommunity faciliti¢s and adivitl&8 illcliiding classey, health inilialiv¢$ lllld.$eininorsare Mryd¢ly adve11i$¥d, aAd we w¢lwine th¢ parli¢tpatiors of all iii oyr10¢31 eommiirtilyk Muslim aijd non.Muslim alik¢. Otsr aLltivitie¥are fr¢¢ and suppoited L)y donations or 8ranl funding. Helpiiig people who hay¢ Jnoved lo Wand$¥vorth 5cllle inlo Ihc li$. TheiT childrei) &r¢ helped in Iheii- all¢j￿an¢¢ 8t1ocal scliool$. U¥e ofvvIunteers Voluntetyrs ar¢ iinporlani iESource ik both our fsitli aiid community work. Volunte¢vs air involved in mo$1 of our faiih aiid comiknuiiily aclvilic8. All oiir Irusiees giv¢ of Iheii time tF¢¢ly. We eneourll&t all Inembers of our Mosqu¢ lo b¢ involv¢d in voluiiiary activilics and lo sliarc th¥ir skills with odier& All (hose volu¢ile¢rs working wtt]i projttls involving liildrcii or odorvuliierable groups CRB che¢kcd. Ilisk Revl¢iY '11ioTrtsble¢5 liuve reviewed Iho key a￿￿5 of risk for th¢ Tru%t'S ttLtiviilos'. Sliorifnll in fiiiidiii%- Ill fuiiding i% fiom donatio￿8. Th¢ Tiiisiee.% LonliiiLI¢ lo s¢Gu¥e furtlr donations tD cov¢r the riilur¢ operating tosis of Ili¢ ino%que by holdii18 tuiid 18Lsing CVUll$ attd appeals. durlJ¥ suvices. 2. H¢aI111 & S&f¢ly" regul4r training is held forstaff and v(IlunieeJs jjicluding fiysi id, fire S11 fety pro¢edtsreg aTKI DBS ¢ll￿kS lo e]isuir Ihc $af¢ 4$¢ of iheJ1105que by ￿&1101￿. Public Jknejli Tlic TrusitFs ¢onfillii tlii Ih¢y hav¢ refer￿¢d to Ilie Cli8rily Cthnmi5siott'% ￿￿¢141 guid&oo oll Publi¢ B¢ncfLI whert revi¢win8 and shupiiig Ilie ¢harily'¥ aiiiis ob]¢¢(ive¥. T]ie ch#rity works to cniTe tknt prognins ar# in¢lu%ffiv¢, aco¢ssibl¢, and I'esponsive ta Ilie ne¢d Of b¢n¢fi¢iariLs. Inaii¢tsl rovltriy Reserve5 poII¢y Thc Iruslc¢s liavc rcvicw¢d th¢ res¢rv¢% of Ihc cliaiiiy. Th#ir policy 1% lo htyld enough fund5 lo mect l 8 Tnonihy. opmiiii coEls of tli¢ Mosqii4 ¢xeludliig thv collettiitsn and distribulion of £aLal, aiicl ofour commu¥Jiiy aclivilies program￿¢$. lil cilciilaiirtg ili¢ chai7ly'.% restrv¢s ili¢ Irusl¢cs112ve deducted fiDm Ilie ioial of ITrnTttslri¢ted funds otthc r113Tjty Ili¢ valueof tli¢ Mos(iu¢ and otli¥r laiigibl¢ fixed sseis sliown iii Ilie Acci)unL%' and Ihe desig￿al¢￿ fund. This lea￿5 frce Irserve$ al 30, April 2023 of£262,%36 whicli li ¢qual to 75 month5 exp¢iidiiui'¢ diirlllg Ih¢y¢AT Cnded Jiyh Apikl 2023. Prln¢lp&l fiintiinE source5 Tli¢ cliai'ily's main sourco of ijiceme 1$ giving. Qiving ai F¢iday ptayers repr¢s¢iits ovcr of tothl iiiCOEMC. GÉv¢ii th¢ noiJ)tc ¢ondilioTrg Gill￿n[lY affcciiDg our local communtiy rh¢ lovel of voluniAry Bivillg is both 8encrou5 and iicoui'agiiig. 1hL voll¢¢iioii ujid dislribuiion el. Zak41 of L?1¢411 bencfii to Ilios¢ in pov¢rty or need OV￿￿e?4 2tsd Ihe tiwslccs ivere dclighied with 13sI y¢3¥'s coll¢¢lions in stscl) ditrjculr cconomi¢ lim&8. Pl8ns for future perlod%. Our obl¢¢llves re'. Replace slid modcnilso th¢ kilchui atid calei'ing f&¢ilitiC5. lJlili%¢ ¢xisiim8 fMiid* lo ¢&i'ry olll cs5¢ntial TEpair% to the fabri¢ of Ihe biiildln& Clean and Tepaini the doiDe ttDd iiTrarei%, clean 4iid Ttpoinl cxlernal brickwork. Open a soup kii¢li¢Li which will bc avall•blo10.111yon¢ in need rega￿dIe$S of rac¢, T¢ligion oi. cretd. D¢velop owr w¢ckly programme for rnoih¢r¥ aiid loddlriJ to provide support and to cn¢ourfjge their int¢r4¢tion with oilier members of our ¢ommunliy. Crtyfil¢ (i Wt¢kly youth group to d¢vBIop QPPLIrt￿ni1I￿ for IIiLin to expcricace a raTr8e of 8¢1ivili¢s aTrd si)o¥i, and to provido edu¢8lsoiial support. W¢ illiwid its niainlRjtl QUT exI.%iiiig Pai￿¢ of¢onimuiiiiy a¢liviti&s working in pailnLTsliip wsth Iht oom)xunity aiid io furth¢T d¢v¢lop otsr Coinmttntiy pivjwl$ in ¢ollaboration iviih Ihe ItK'al cominunities. Wo conlinuc to i)laee gr¢at imporltsnctt on sliaritss a good tsiitleFsiinclinb? ofislttni willi oiir nttn-Mu.¥llin ￿ti￿hbOUrS ivliil%l gaitting undeiTt4vdin8 of Iheirculiur¢ and tyadiiion Signed oll b¢liaifofth#eharily'¥ irnsiees on 10th June 2024 F. Ouhlth "rrutstte Pagc 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTKKS OF THE AbMUZZAMMIL MOSQUE & COIVIMUNrrY CENTRE OF TOOTING TRUST We report on tlie accounts of tli¢ Cliarily Trust for the yeai ended 30th April 2023 which are set out on pages 4 10 Respective re$pon$lblUtfies 4)f trustees and examiner The ¢harily'g Irnslees are responsible for the prcparalion of th¢ accounts. Th¢ ¢harily's trustees considcr that an audit is not requiied for this year under section 144(2) of rhe Cliarities Act 2011 (tlic 2011 Act) and that an indcpcndent examination is needed. It is our responsibility to: examine the accounts undcr section 145 of the chariti￿ Act 2011 to follow the procedures laid down in the General Directions given by Ihc Charity coinmi88ion under seotion 145{5)b of the 2011 Act and to stat whether particular matters have come to our attention. Basls of Independent exazlliner's report Our examination was carried out in accordance willi the General Directions givcn by the Charity Commission. An examination includes a review of the accounting records kept by tb¢ chai'ily and a coinparison of the accounts presented with those r￿ords. It also includes conSid￿atiOn ot. any unusual itcm$ or disclo8llr￿ in the aecouiits and seeking explanations fi'om thc trustee$ con¢erning any such matters. The procedures undertaken do not provide all tli¢ evidcn¢e tlial would be requircd in an audi( and ¢ons¢qu¢rtily no opinion is given as lo wheih¢r Ilie accounts present a 'true and fatr, view, and the report is limited to those matters set out in tli statemcnl below. Independent examlner's stAtement In the ¢ovrs¢ of our ¢xaminatioD llo ll￿tter has come to our attention.. (l) which gives us reasonable causc to believe that in any mateillal respect the i'equirements.. lo keep aecounting records in accordance with section 130 of the 2011 Act. to prepare accounts wliioh a¢¢ord wRili tlie accounting records and comply willi the accounting requirements of the 2011 Act have not been mel, or (2) to which, in our opinion, alt¢nlion should be drawn in order to enablc a pri)pcr understanding of the ts to be reaclied. CRAN Chartered Accountants Beecroft Builcrs D¢ne Road Woldingham Surrey CR3 7HD 10 Jun¢ 2024 Pagc 3

THE AL-MUZZAMMIL MOSQUE AND COMMUNITY CENTRE OF TOOTING STATEME4 NT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH APIUL 2023 2023 Unrestrkcted Funds 2022 Unrestricted Funds Note INCOMING SOURCES Voluntary income 83,197 80,981 TOTAL INCOMING RESOURCEI S 83,197 80,981 RESOURCES EXPENDED Charitabl¢ a¢tivitios 39,563 33,257 Governance Costs 1,800 1,800 TOTAL RESOURCES EXPENDED 41,363 35,057 NET INCOMING RESOURCES 41,834 45,924 Total funds brought foiward 988,192 942,268 Total funds carried fO￿ard 1,030,026 988,192 Page 4

THR AL-MUZZAMMIL iWOSQUE AND COMMUNITY CENTRE OF I'OOTING BALILryCE SIIEET AS AT 30TH APRIL 2023 Note 2023 2022 FIXED Assrrs Taiigible Fixed Ass¢ts 767,190 767,280 CURRENT ASSETS Debtors 3,447 3,377 Casli at baiik 266 373 269,820 227,446 CREDITORS: Ainount falliiig du¢ witl)in one y¢ai' NET CURRENT ASSFTS 262 836 TOTAL ASSETS LESS C'URRENT LIABILITIES 1.030,026 988,192 FUI¥DS OF THE CHARITY Unrestricted ttiiids 1,030,026 988,192 Appi'oved ljy ¢lie Boai.d of Trust¢é& I￿(1 JHne 2034 uiid.Ilgii¢d ILY bejiulf by., F. Quhl8 Tytsstee Page S

THE AL-MUZZAMMIL IIqOSQUE & COMMUNITY CENTRE OF TOOTING NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH APRIL 2023 BASIS OF ACCOUNTtNG These accounts have been prepai'ed on the historic cost basis in accoi'danc¢ with Accounting and kEPOrting by Charities Statement of Recon]mellded Practice (SORP 2005} And with Accounting Standai'ds And wkth the Charities Act 2011 AC.COUNTING POLICIES Going concern The trustees consider the chaiity has adequate resoui'ces to continue in opa'ational existence for the foreseeable ￿ture, including the next 12 n]unths Irom the dat¢ of signing these financial statemettts, Ihey also consid¢i' tliat the aforementioned resources enable the charity to meet its obligations and debt as they fall due. Accordingly the financial statements have been pi'epared on the going concern basis. Income All income is i'ecognised once thc ¢harkty has entitl¢]nent to it, and it is pi'obablc that income will be received and that it can be reliably ineasui'ed. Grants and donations Grants and donalions ￿'e only included in th¢ SOFA when the chai'ity has unconditional ¢ntitlernent to the resources. Tax reclaims on donations and gifts Incoming itsources from tax i'eclaitns are in¢lud¢d in the SOFA at the time as the gift to which they relat¢. Liability recognition Liabiliti¢s al'e i'ecognised as soon as there is a legal or constsuctive obligation Gommitting the charity to pay out resource8. Governance costs Include costs of the prepai'ation and examination of statutory accounts, the costs of tsi18tee Ineetings and oost of any legal advice to tiustees on govemance oi. constitutional matters. Grants with performance conditions Where the chai'ity gives a grant with condition8 for its payinent being a specific level of service oi. output to be provided, such ￿7llts w'e only rccognised in th¢ SOFA once the recipient of the gi'ant has provided the spc¢ified service oi. output. Page 6

THE AL-MUZZAMMIL MOSQUE & COMMtJNITY CENTRE OF TOOTING NOTKS TO THE ACCOUNTS FOR TKE YEAR ENDED 30TH APRIL 2023 Gi'ants payable without performance conditions. These are only i'ecognised in th¢ a¢counts when a commitment has been made and th¢r¢ are no condktions to be iiiet i'elating to the grant which remain in the control of the charity. Tangible fjxed assets lor use by charity 'I'h¢s¢ are capitalised if they can be used for more than on¢ year. and cost at least £500. They are valued al Cost or. if gifted, at the value to the chaiity on receipt. VOLUNTARY INCOME 2023 2022 Donation & gifts 83,197 80,981 CHARITABLE ACTIVITIES Imams, salwy Mosque ¢blablishment costs Gi'ants payable (Note 5) 25,573 13,990 21,510 11,747 GRANTS PAYABLE Institlltional grants Muslim Aid Islamic relief - Yemen GOVERNANCE COSTS Ind¢pend¢nt examiners fees 1,800 1,800 Page 7

THE AL-MUZZAMMIL MOSQUE & COMMUNITY CENTRE OF TOOTING NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH APIUL 2023 TANGIBLE FIXED ASSETS Land & Buildings Motor Vehicles Cost Equipment Total At I" May 2022 & 30 ApTiI 2023 766 920 790 809 Depreciation At I" May 2022 Chai'ge for the yeai. 23.529 90 619 23,529 th At 30 Apiil 2023 Net book value At 30" April 2023 766,920 270 767,190 At 30 April 2022 766,920 360 767,280 LIABILITIES: Amounts falling due within one year. 2023 2022 Sundry ci'editors 6,984 6,534 STATEMENT OF FUMIS At I, May 2022 Income EXpend1￿1.e Ti'8nsf¢i's th At 30 April 2023 General Re.4eive Dcsignaled Funds: - Fixed asset fund 220,912 83,197 (41,363) 90 262,836 767,280 (90) 767,190 988,192 83,197 (41,363) 1,030,026 Page 8