2021-04-05-accounts

			Page
Report ofthe Trustees		1	to	13
Report ofthe Independent Auditors		14	to	15
Statement ofFinancial Activities			16
Balance Sheet		17	to	18
Cash Flow Statement			19
Notes to the Cash Flow Statement			20
Notes to the Financial Statements		21	to	31
Detailed Statement ofFinancial	Activities	32	to	33

The charity carries out awide range ofactivities in pursuance ofits charitable aiins. The trustees consider that these activities, summarised below, provide benefit both tothose who worship at our Mosque and the wider community ofHarrow.	The charity carries out awide range ofactivities in pursuance ofits charitable aiins. The trustees consider that these activities, summarised below, provide benefit both tothose who worship at our Mosque and the wider community ofHarrow.	The charity carries out awide range ofactivities in pursuance ofits charitable aiins. The trustees consider that these activities, summarised below, provide benefit both tothose who worship at our Mosque and the wider community ofHarrow.
(A) Religious activities
HCM provides		a centre for our prayers and worship and for the artivities associated with Islam. During the year under
review,	HCM offered a range ofreligious services and activities including:
Prayers:		HCM is open for daily prayers, Friday prayers and special Taraweeh prayers during Ramadan
Festivals:		HCM provides food during Ramadan for visitors to break their fasts. Eid and the birth ofthe Holy
		Prophet Muhammed (Peace Be Upon Him) are also celebrated.
Nikah:		HCM provides Moslirn couples with an appropriate location for their Islamic marriage (Nikah). HCM
		strongly encourages all couples to register their marriages in accordance with English law to ensure
		legally enforceable rights are secured for both parties as well as the marriage being recognised in the
		VK.
Hifz:		Memorisation ofthe holy Quinn (Hifz) is considered an important element ofreligious education and
		training. Hifz teaching continues to be provided in a structured format snd to date we have eight Hifz
		graduates.
Education:		Since Apri12012 HCM has put in place a series ofprogramrnes for all the coinmunity educating in
		different aspects ofIslam. These are being heavily publicised through public announcements, social
		media and on-line and are delivered by highly reputed and respected teachers/scholars.
Inter-faith		HCM is an active member ofthe Faith Communities Foruin for the Harrow area. HCM use this
dialogue:		platform to promote inter-faith dialogue and social cohesion.
Zakat:		One ofthe fundamentals ofIslam is that all who have suitable means should offer Zakat. Zakat does
		not need to be distributed through aMosque but HCM does offer the community the opportunity to
		contribute to a Zakat fund. Afl ofthe Zakat collected is treated as a restricted fund and distributed in a
		carefully controlled manner to registered charities. The Mosque makes no charge for the coflection
		and disnibution ofZakat and measures are taken to ensure there are no conflicts ofinterest.
(B)Community		activities
HCM's resource	community hall, rooms and other facilities in the new Mosque provide a valuable educational and recreational to all in the local cominunity. A wide variety of activities are organised and take place in the community
centre.
HalI gr		Hall and meeting rooms are available for use by local groups and organisations. Local charities are
rooms:		encouraged to make use ofour meeting rooms, and HCM are planning to host surgeries with the
		local MP for Harrow. When facilities are not required for cominunity use they are available for
		hire on cominercial terms.
Community		HCM intend to maintain and develop existing range ofcommunity activities working in
Partnerships:		partnership with the community, the local authority, the pohce, other faith groups and community
		interest groups. We continue to place great importance on sharing a good understanding ofour
		faith with our non-Muslim neighbours and vice-versa.
Funeral		HCM provides a complete funeral service in line with the teachings of Islam with the intention of
facilities:		relieving the deceased's bereaved relatives ofthe burden oforganising burials. HCM plan to
		continue initiatives already in place in arranging special classes to teach people how to proceed
		with Islamic burial procedures including how to give ghusl (cleaning the deceased's body before
		burial).

						2021	2020
				Vn restricted	Restricted	Total	Total
				funds	funds	t'unds	funds
			Notes		f
INCOME AND ENDOWMENTS		FROM
Donations and legacies			2	366,787	49,663	416,450	510,747
Charitable activities
Provision ofcommunity	services			1,770		1,770	2,960
Provision ofreligious education				85,770		85,770	102,907
Fundraising activities				44 368		44,368	71,812
Total				498,695	49,663	548,358	688,426
EXPENDITURE ON
Raising funds			5	16,329		16,329	30,162
Charitable activities
Provision ofcommunity	services			22,184		22,184	420
Provision ofreligious education				188,841.		188,841	240,488
Distribution ofzakat and	fitrana				46,250	46,250	99,000
Celebration ofreligious	festivals			8,561	11,114	19,675	64,362
Provision ofprayer facilities				93,045		93,045	152,233
Governance costs				16,722		16,722	33,878
Provision offuneral services				10,976		10,976	11,892
Other				6,441		16,441	1,636
Total				363,099	57,364	420,463	634,071
Net gains on investments				10,000		10,000	15,000
NKT INCOME/(EXPENDITURE)				145,596	(7,701)	137,895	69,355
RKCONCILIATION OF FUNDS
Total funds brought forward				10,074,664	42,368	10,117,032	10,047,677
TOTAL FUNDS CARRIED FORWARD				111.22D.26D	34.667	10234927	10,117,032

		Sata	nce Sheet
		~566A	Ii I 2 D02 13
					2021	2020
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes
FIXED	ASSETS
Tangible	assets	11	8,943,063		8,943,063	8,968,125
Investment property		12	945,000		945,000	935,000
			9,888,063		9,888,063	9,903,125
CURRENT ASSETS
Debtors		13	130,808		130,808	165,188
Cash at	bank and in hand		466,398	34,667	501,065	319306
			597,206	34,667	631,873	484,494
CREDITORS
Amounts	falling due within one year	]4	(53,728)		(53,728)	(59,660)
NET CURRENT ASSETS			543,478	34,667	578,145	424,834
TOTAL	ASSETS I,ESSCURRENT
LIASILITIES			10,431,541	34,667	l0,466,208	10,327,959
CREDITORS
Amounts	falling due atter inore than one year	!5	(211,281)		(21138I)	(210,927)
NET ASSETS			111,220,26D	34,667	10,254,927	ID 117,032

I0,I40,090	I0,009,688
80 I70	64,976
I0,220,260	I0,074,664
34,667	42 360
I0254927	30.II7032

		Notes	2021	2020f
Cash flows from operating	activities
Cash generated froin operations			181405	13,228
Net cash provided by operating activities			181,405	~13228
Cash tlows from investing	activities
Purchase oftangible fixed assets				~40,269)
Net cash provided by/(used	in) investing	activities		~40,269)
Cash tlows from financing	activities
New Qarz-e-Hasna received	in the year		16,500	28,000
Qarz-e-Hasna repaid in the Capital repayinents in year			(10,000) ~6,146)	(18,820) 18,446
Net cash provided by financing activities			354	27,626
Change in cash and cash equivalents		in
the reporting period			181,759	585
Cash and cash equivalents	at the
beginning ofthe reporting	period		319,306	318,/21
Cash and cash equivalents	at the end	of
the reporting period			501,065	~319306

ACTIVITIES
					2021	2020
						5
Net income for the	reporting			period (as per the Statement ofFinancial
Activities)					137,895	69,355
Adjustments for;
Depreciation charges					25,062	31,484
Gain on investments					(10,000)	(15,000)
Decrease/(increase)	in	debtors			34,380	(70,119)
Decrease in creditors					~5932)	~2492
Net cash provided	by	operations			181,405	~13 228
ANALYSIS OF CHANGES				IN NET FUNDS
				At 6.4.20	Cask flow	At 5.4.21
Net sash
Cash at bank and in	hand			319,306	~181759	501,065
				319,306	181,759	501,065
Debt
Finance leases				(18,446)	6,146	(12,300)
Debts falling due within Debts falling due atter		1	1 year year	(10,000) ~199,680	~6,500)	(10,000) (206,180)
				(228,126)	~354)	~228 480)
Total				91,180	181,405	272,585

					2021	2020
General	donations		and gills		229,065	346,177
Gilt aid					5,600	20,545
Grants					105,953
Zakat and fitrana		receipts			38,549	79,456
Donation for religious iestivals					11,114	31,357
Khatam-ut-Quran			donatious			10,100
Donation	for funeral services				26,169	~23 112
					416,450	510,747
Grants received,		included		in the above, are as follows:
					2021	2020
					f
Harrow	Giving				20,000
London	Coinmunity		Funding		33,936
lob Retention Scheme Grant					52,017
					~I05 953
FUNDRAISING		ACTIVITIES
					2021	2020
Advertisement incoine					1,200	1,650
Rent and	hall hire				43,168	70.162
					44,368	71,812

									2021	2020
					Activity
	Nikah services				Provision ofcommunity		services		1,770	2,960
	Madrassa tuition fees				Provision ofreligious	education			85,140	100,872
	Larayb fees and donations				Provision ofreligious	education			630	~2035
									87,540	105,867
5.	RAISING FIJNDS
	Raising donations	anti		legacies
									2021	2020
									8
	Support costs								6,167	11,776
	Fundraising activities
									2021	2020
	Handling charges								3,998	6,615
	Support costs								6,164	11,771
									10,162	18,386
	Aggregate amounts								16,329	30,162
6.	CHARITABLE ACTIVITIES				COSTS
									Support
								Direct	costs (see
								Costs	note 7)	Totals
									f.	f,
	Provision ofcommunity			services				22,184		22,184
	Provision ofreligious		education					139,525	49,316	188,841
	Dtstribution ofzakat		and	fitrana				46,250		46,250
	Celebration ofreligious			festivals				11,114	8,561	19,675
	Provision ofprayer	facilities						39,962	53,083	93,045
	Governance costs								16,722	16,722
	Provision offuneral		services					10,976		~10976
								270,011	127,682	397,693

SUPPORT COST	S
						Governance
				Premises 8	Management f	costs	Totals
Raising donations	and		legacies	3,768	2,399		6,167
Other trading activities				3,767	2,397		6,164
Provision ofreligious		education		30,139	19,177		49,316
Celebration ofreligious			festivals	3,767	4,794		8,561
Provision ofprayer	facilities			33,906	19,177		53,083
Governance costs						16,722	16,722
				75,347	47,944	16,722	140,013

Activity		Premises	Management
		Cost
Costs ofgenerating voluntary	income	5%	5%
Fund raising activities		5%	5%
Provision ofprayer facilities		45%	40%
Provision ofreligious education		40%	40%
Celebration ofreligious festivals			10%

STAFFCOSTS
				2021	2020
					f,
Wages and salaries				172,802	169,509
Social security costs				2,3]9	3,319
Other pension costs				2355	2,564
				177,476	175,392
The average monthly	number ofemployees	during	the year was as follows:
				2021	2020
lmams				2	2
Madrasa Teachers				12	13
Support Staff				4	5
				18	20

Notes to the Financial Statements —continued for the Year Ended 5A ril 2021	Notes to the Financial Statements —continued for the Year Ended 5A ril 2021	Notes to the Financial Statements —continued for the Year Ended 5A ril 2021
COMPARATIVES FOR THE STATEMKNT OF FINANCIAL ACTIVITIES
		Unrestricted	Restricted	Total
		funds	funds	funds
		f.		f
INCOME AND ENDOWMENTS	FROM
Donatious aud legacies		381,359	129,388	510,747
Charitable activities
Provision ofcommunity services		2,960		2,960
Provision ofreligious education		102,907		102,907
Fundraising activities		71,812		ll Ill 2
Total		559,038	129,388	688,426
EXPENDITURE ON
Raising funds		30,162		30,162
Charitable activities
Provision ofcommunity services		420		420
Provision ofreligious education		240,488		240,488
Distribution ofzakat and fitrana			99,000	99,000
Celebration ofreligious festivals		14,430	49,932	64,362
Provision ofprayer facilities		152,233		152,233
Governance costs		33,878		33,878
Provision offuneral services		11,892		11,892
Other		1,636		1,636
Total		485,139	148,932	634,071
Net gains on investments		Il 000		Il 000
NET INCOME/(EXPENDITURE)		88,899	(19,544)	69,355
RECONCILIATION OF FUNDS
Total funds brought forward		9,985,765	61,912	10,047,677
TOTAL FUNDS CARRIED FORWARD		10,074,664	42,368	10,117,032

		Fixtures
	Freehold	slid	Motor	Plant and
	properly f	fittings	vehicles f	equipment f	Totals
COST
At 6April 2020 and
5 April 2021	8,844,705	126,777	23,820	157496	9,152,798
DEPRECIATION
At 6April 2020		89,321	16,283	79,069	184,673
Charge for year		7,492	1,884	15,686	25,062
At 5 April 2021		96,813	18,167	94,755	209,735
NET BOOK VALUE
At 5 April 2021	8,844,705	29,964	5,653	62,741	8,943,063
At 5 April 2020	~8844 705	37,456	7,537	78,427	~8968 125

	Plant and
	equipment f
COST
At 6 April 2020 and 5 April 2021	25,033
DEPRKCIATION
At 6April 2020 Charge for year	5,007 ~4006
At 5 April 2021	9,013
NET BOOK VALUE
At 5April 2021	16,020
At 5 April 2020	20,026

INVESTMENT PROPERTY
FAIR VALUE
At 6 April 2020	935,000
Revaluation	10,000
At 5 April 2021	945,000
NET BOOK VALUE
At 5 April 2021	945,000
At 5 April 2020	935,000

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2021	2020
		5
Gift aid recoverable	95,755	104,767
Prepayments	3,111	3,125
Other debtors	31,942	57,296
	130,808	165,188
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2021	2020
Other loans (see note 16)	10,000	10,000
Hire purchase (see note 17)	7,199	7,199
Trade creditors	5,959	12,854
Social security and other taxes	16,631	1,055
Other creditors	3,739	21,952
Accruals and deferred incoine	10,200	6,600
	53,728	59,660

R
2021	2020
	f
206,180	199,680
5,101	~11247
~211 281	210,927

An analysis ofthe maturi	ty ofloans is given below:
		2021	2020
Amounts falling due within one year on demand:
Qarz-e-Hasna (see note	14)	~10 000	10,000
Amounts falling between	one and two years:
Qarz-e-Hasna (see note	15)	206,180	199680

					202l	2020
	Net obligations		repayable:
	Within one year				7,199	7,199
	Between one	and five years			5,101	11,247
					12,300	18,446
18.	MOVEMENT		IN FUNDS
					Net
					moveinent	At
				At6.4,20	in funds	5.4.21
	Unrestricted	funds
	General fund			10,009,688	130,402	10.140,090
	Funeral fund			64 976	15,194	80 170
				10,074,664	]45,596	10,220,260
	Restricted funds
	Zakat Fund			42,368	(7,701)	34,667
	TOTAL FUNDS			10,117,032	137091	1~234,927

Net moverncnt	in funds, included	in funds, included	in the above are as follows:
			Incoming	Resources	Gains and	Movement
			resources	expended	losses f	in funds
Unrestricted	funds
General I'und			472,525	(352,123)	10,000	130,402
Funeral fund			26,170	~10,976)		15,194
			498,695	(363,099)	10,000	145,596
Restricted funds
Zakat Fund			38,549	(46,250)		(7,701)
Festival Fund			11,114	~11,114)
			49,663	~57,364		7,701
TOTAL FUNDS			~548 358	(420,463)	10,000	137,895
Comparatives	for movement	in	funds
					Net
					movement	At
				At 6.4.19	in tunds	5.4.20
						f.
Unrestricted	funds
General fund				9,932,008	77,680	10,009,688
Funeral fund				53,757	11,219	64,976
				9,985,765	88,899	10,074,664
Restricted funds
Zakat Fund				61,912	(19,544)	42,368
TOTAL FUNDS				10047677	69355	10117032

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
					f,	f
Unrestricted		funds
General Funeral	fund fund		535,927 23 l]1	(473,247) ~]],892)	]5,000	77,680 11,219
			559,038	(485,139)	15,000	88,899
Restricted funds
Zakat Fund			79,456	(99,000)		(19,544)
Festival	Fund		39,832	(39,832)
Khatmu]	Quran Fund		10,100	(]0,100)
			129,388	~]48,932		19,544
TOTAL	FUNDS		688,426	~634,07])	15,000	~69 355

				Net
				movement	At
			At 6.4.19	in funds	5.4.21
			f
Unrestricted		funds
General	fund		9,932,008	208,082	10,]40,090
Funeral	fund		53,757	26,413	80,170
			9,985,765	234,495	10,220,260
Restricted funds
Zakat Fund			61,9]2	(27,245)	34,667
TOTAL	FUNDS		10.047677	207.250	10254927

				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
						f.
Unrestricted		funds
General	fund			1,008,452	(825,370)	25,000	208,082
Funeral	fund			49,281	~22,868)		~26413
				1,057,733	(848,238)	25,000	234,495
Restricted funds
Zakat Fund				118,005	(145,250)		(27,245)
Festival	Fund			50,946	(50,946)
Khatmul	Quran		Fund	10,100	~10,100)
				179,051	~206,296		27,245
TOTAL	FUNDS			],236,784	(1,054,534)	25,000	207 250

			Detailed Statement ofFinanci for the Year Ended 5A	al Activities ril 2021
				2021	2020
INCOME AND ENDOWMENTS
Donations and legacies
General donations and gills				229,065	346,177
Gilt aid				5,600	20,545
Grants				105,953
Zakat and fitrana receipts				38,549	79,456
Donation for religious festivals				11,114	31,357
Khatam-ut-Quinn donations					10,100
Donation for funeral services				26,169	23,112
				416,450	510,747
Fundraising activities
Advertisement income				1,200	1,650
Rent and hall hire				43,168	70dl 62
				44,368	71,812
Charitable activities
lvtadrassa tuition fees				85,140	100,872
Nikah services				1,770	2,960
Larayb fees and donations				630	2,035
				87,540	105,867
Total incoming resources				548,358	688,426
EKPENDITURE
Fund raising activities
Handling charges				3,998	6,615
Charitable activities
imams and education staff	wages			127,159	119,537
Social security				865	979
Pensions				1,508	1,675
Religious festival expenses				11,114	39,832
Zakat and fitrana distributed				46,250	99,000
Khatam-ut-Quran expenses					10,100
Religious education - materials		and	expenses	3,301	10,909
Religious education - self-einployed			staff	46,654	62,165
Community services				22,184	420
Funeral services costs				9,092	9,380
Depreciation offuneral van				1,884	2,512
				270,011	356,509
Other
Hire ofplant and machinery				6,441	1,636

	for the Year Ended	5A ril 2021
		2021	2020
Support costs
Premises
Equipment maintenance		420	3,956
Water rates and council tax			747
Insurance		]1,668	10,489
Light and heat		27,582	41,927
Building security		4,101	56,897
Premises repairs		7,772	36,783
Cleaning and	laundry	626	2,461
Depreciation	offixtures and fittings	7,492	9,365
Depreciation	ofplant and equipment	15,686	19,607
		75,347	182,232
Management
Wages		45,643	49,972
Social security		1,454	2,340
Pensions		847	889
		47,944	53,201
Governance	costs
Auditors' remuneration		3,600	3,600
Telephone		4,607	4,448
Printing, postage and statione ry		1,368	4,667
Legal and professional		675	6,386
Bank charges		2,959	4,375
Subscription		1,415	2,174
Membership	and election expenses	831	4,917
Media and publicity Miscellaneous office expenses		1,307 ~40)	2,772 539
		~16722	33,878
Total resources	expended	420,463	634,071
Net income		1.27,895	54 355