2022-04-05-accounts - Harrow Central Mosque

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Report ofthe Trustees		I	to	12
Report ofthe Independent Auditors		13	to	15
Statement ofFinancial Activities
Balance Sheet		17	to	18
Cash Flow Statement
Notes to the Cash Flow Statement			20
Notes to the Financial Statements		21	to	31
Detailed Statement ofFinancial	Activities	32	t0	33

AII about	Prophet	Muhammad	(pbuh)-Sirah	Adult Refresher Course
Imam Hussain Seminar				Ladies Tajweed Intensive
Educating	Children	Seminar		Pre-Ramadan Seminar


Prayers:		HCM is open for daily pra&ers, 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 Muhammad (Peace BeUpon Him) are also celebrated.
		HCM provides Muslim couples with an appropriate location for their islamic marriage (Nikahl. 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
		UK,
Hifz:		Memorisation ofthe holy Quran (Hifz) is considered an important element ofreligious education	and
		training. Hifz teaching continues to be provided in a structured format.
Education:		HCM has put in place a series ofprogrammes for all the community educating in different aspects	of
		Islam. 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 Forum for the Harrow area. HCM use this
dialogue:		platform to promote inter-faith dialogue and social cohesion.
		Onc ofthe fundamentals ofIslam is that all who have suitable means should offer Zakat. Zakat does
		not need to be distributed through a Mosque but HCM docs offer the community the opportunity to
		contribute to a Zakat fund. All 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 collection
		and distribution ofZakat and measures are taken to ensure there are no conflicts ofinterest.
(B)Community		activities
HCM's community hall, rooms and other facilities in the new Mosque provide a valuable educational and recreational
resource	to all	in the local community. A wide variety of activities are organiscd and take place in the community
centre.
Hall k.		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 community use they are available for
		hire on commercial terms.
Community		HCM intend to maintain and develop existing range ofcommunity activities working in
Partnerships:		partnership with the community, the local authority. the police, 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 compleie funeral service in lincwith the teachings ofislam with the intention	of'
facilities:		relieving the deceased's bereaved relatives ofthe burden oforganising burials. IICM 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).

		for	the Year	Ended 5A ril 2	022
						20 i2	i021
				Llnrestricted	Restricted	Total	Total
				funds	funds	funds	funds
			Notes
INCOME AND ENDOWMENTS		FROM
Donations and legacies			2	420,084	101,751		416,450
Charitable activities
Provision ofcommunity	services			2.120		2,120	1,770
Provision ofreligious education				89,114		89,114	85,770
Fundraising activities				74,483		74.483
Total				585,801	101,751	687,552
EXPENDITURE ON
Raising funds				5,605		5,605	16,329
Charitable activities
Provision ofcommunity	services						22,184
Provision ofreligious education				129.329		129„329	188,841
Distribution ofzakat and	fitrana				73,515	73,515	46,250
Celebration ofreligious	festivals			60	35,739	35,799	I ').675
Provision ofprayer facilities Governance costs				243,649 2,185		243,649 2.185	93,045 16,722
Provision offuneral services				15,202		15,202	10,976
Other				6,117		6,117	6,441
Total				402,147		511,401	420.463
Net gains on investments							10,000
NET INCOM E/(EXPE	N DITU RE)				(7.503)	176,151	137,895
RECONCII. IATION OF FUNDS
Total funds brought forward				10,210,632	44,295	10,254,927	10,117,032
TOI'AL FUNDS CARRIED FORWARD				10,394286	36,792	10,431,078	10,254,927

		HARROW	CENTRAL MOS UE 482 ISLAMIC CENTRE	CENTRAL MOS UE 482 ISLAMIC CENTRE	MASOOD
			Balance Sheet
			~4A	ril 2022
						2022	2021
				Unrestricted	Restricted	Total	Total
				fuilds	funds	funds	funds
			33Iotes		f
FIXED	ASSETS
Tangible	assets		11	8,926,466		8,926,466	8,943,063
Investment property			12	945,000		945,000	945,000
				9,871,466		9,871,466	9,888,063
CURRENT ASSETS
Debtors			13	116,420		116,420	130,808
Cash at	bank and in hand			659,650	36,792	696,442	501,065
				776,070	36,792	812,862	63],873
CREDITORS
Amounts	falling due within	one year	14	(54,070)		(54,070)	(53,728)
NET CURRENT ASSETS				722,000	36,792	758,792	578,145
TOTAL	ASSETSLESSCURRENT
LIABILITIES				10,593,466	36,792	10,630,258	10,466,208
CREDITORS
Amounts	falling due after more than one year		15	(199,180)		(199,180)	(211,281)
NET ASSETS				10,394,206	36,792	10,431,1170	10,234.927

		Cash Flow Statement
		for the Year Ended 5 A ril	2022
			2022	2021
		Notes
Cash fiows from operating	activities
Cash generated from operations			216,772	181,405
Net cash provided by operating activities			216,772	181,405
Cash fiows from investing activities Purchase oftangible fixed assets			~4)96)
Nei cash (used in)/provided	by investing	activities	(4,196)
Cash fiows from financing	activities
'New Qarz-e-Hasna received	in the year			16,500
Qarz-e-Hasna repaid in the Capital repayments in year			(10,000) ~7.199)	(10,000) ~6,146)
Net cash (used in)/provided	by financing	activities	(17,199)
Change in cash and cash equivalents		in
the reporting period			195,377	181,759
Cash and cash equivalents	at the
beginning ofthe reporting	period		501,065	319,306
Cash and cash equivalents	at the end	of
the reporting period			696,442	661,066

	ACTIVITI	ES
								2022	2021
									f.
	Net income Activities)	for the	reporting				period (as per the Statement ofFinancial	176.151	137,895
	Adjustments for: Depreciation charges Losses on investments							20,793	25,062 (10,000)
	Decrease in	debtors						14„388	34,380
	Increase/(decrease)		in creditors					5 440	(5,932)
	Net cash provided		by	operations				2)6,772	I!11,405
2.	ANALYSIS	OF CHANGES				IN NE1' Fl.')NDS
							At 6,4.21	Cash flow	At 5.4.22
	Net cash
	Cash at bank	and in	hand				501.065	19S,377	696.442
							501,065	19S,377	696,442
	Debt
	Finance leases						(12,300)	7.199	(5.101)
	Debts falling Debts falling	due within due after		1	1 year year		(10.000) )206.180)	3.000 7,000	(7,000) L199.)80)
							)228,480)	17,199	(211,281)
	Total						"72585	212.576	485,161

					2022	2021
	General donations	and	giAs		362,668	229,065
	GiII aid				9.600	5,600
	Grants				13.760	105,953
	Zakat' and fitrana	receipts			67,686	38,549
	Donation for religious		festivals		25,855	11,114
	Khatam-ul-Quran	donations			8,210
	Donation for funeral services				34,056	26,169
					53I.$35	416,450
	Grants received,	included		in the above, are as follows:
						2021
	Harrow Giving					20,000
	London Community Funding					33,936
	Job Retention Scheme		Grant		13,760	52,017
					l3,700	105,053
3.	Fl'NDRAISING	ACTIVITIES
					2022	2021
	Advertisement income				1,500	1,200
	Rent and hall hire				72,983	43,168
						44,368

	INCOME FROM	C	HARITA	BLE ACTIVITIES
								2022	2021
				Activity
	Nikah services			Provision ofcommunity		services		2,120	1,770
	Mad rassa tuition fees			Provision ofreligious	education			88,372	85,140
	Larayb fees and donations			Provision ofreligious	education			742	630
								91 234
5.	RAISING FIJNDS
	Raising donations	and legacies						707$	2021
	Support costs							60	6,167
	Fundraising activities
								2022	2021
									f
	Handling charges Support costs							5,485 60	3,998 6.164
								5,545	~10 162
	Aggregate amounts							5,605	16.329
6.	CHARITABLE ACTIVITIFS COSTS
								Support
							Direct	costs (see
							Costs f	note 7}	Totals
	Provision ofreligious Distribution ofzakat		education and fitrana				128,849 73,515	480	129.329 73,515
	Celebration ofre!igious festivals Provision ofprayer facilities Governance costs						35,739 50,091	60 193,558 2,185	35,799 243.649 2,185
	Provision offuneral		services				15,202		15.202
							303,396	196283	499,679

Support costs have been alloc	ated to various	activities in the follo	wing ratio:
Activitv		Premises	Management
		Cost
Costs ofgenerating& voluntary	income	5Di	SD/D
Fund raising activities		5DrD	CD/
Provision ofprayer facilities		45D/D	40%
Provision ofreligious education		40%	40D/D
Celebration ofreligious festivals		5%	10%

			201'7	2021
07ages Social Other	and salaries security costs pension costs		190,616 3,241 "7 832	172,802 2,319 2,355
			196.689	177.476

The average	The average
			20'7 1
lmams			2
Madrasa	I'cachers		12
Support	Staff
		18

COMPARATIVES I'O	R THE ST	A1'EMENT OF F	INANCIAL ACTIVITIES
			Unrestricted	Restricted	Total
			funds	funds	funds
				f
INCOME AND ENDOWMEN1'S		FROM
Donations and legacies			366,787	49,663	416,450
Charitable activities
Provision ofcommunity	services		1,770		1,770
Provision ofreligious education			85.770		85,770
Fundraising activities			44,368		44,368
Total			498,695	49,663	548,358
EXPENDITURE OiN
Raising funds			16,329		16,329
Charitable activities
Provision ofcommunity	services		22,184		22,184
Provision ofreligious education			188,841		188,841
Distribution ofzakat and	fitrana			46,250	46,250
Celebration ofreligious	festivals		8 561	11.114	19,675
Provision ofprayer facilities			93,045		93,045
Governance costs			16,722		16,722
Provision offuneral services			10,976		]0,976
Other			6,441		6,441
Total			363,099	57.364	420.463
Net gains on investments			10,000		10,000
NE1' INCOME/(EXPENDITURE)			145,596	(7,701)	137,895
RECONCILIATION OF FUr DS
Total funds brought forward			10,074,664	42,368	10,117„032
TOTAL FUNDS CARRIFD FORWARD			10,220,260	34,667	10,254,927

TANC IBLKFIXED ASS	ETS
		Fixtures
	I'reehol d	and	Motor	Plant and
	property	fittings	vehicles	equipment	Totals
COST
At 6 April 2021	8,844,705	126,777		1577496	9,152,798
Additions		1,965		2 23]	4,196
At 5 April 2022	8,844.705	128.742	23,820	159,727	9,156,994
DEPRECIATION
At 6 April 2021		96,813	18,167	94,755	209,735
Charge for year		6,386	1,413	12,994	20,793
At 5 April 2022		103,199	19,580		230,528
NET BOOK VALIIE
At 5 April 2022	8,844 705	25.543	4.240	51,978	8.926,466
At 5 April 2021	8.844,705	29,964	5,653	62,741	8,943.063

	Plant and
	equipment
COST
At 6 April 2021 and 5 April 2022	25,033
DEPRECIATION
At 6 April 2021	9,013
Charge for year	3,204
At 5 April 2022	12,217
NET BOOK VALLIE
At 5 April 2022	12.816
At 5 April 2021	16.020

DEBTORS:AMOl!NTS FALLING DUE WITHIN ONE YEAR
	5022	2021
	f
GiA aid recoverable	105,355	95,755
Prepayments	3,316	3, 1 1 1
Other debtors	7,749	31,942
	118.420	120,808
CREDITORS: AMOI!NTS FALLING DUE WITHIN ONE YEAR
	2022	2021
Other loans (see note 16)	7,000	10,000
Hire purchase (see note 17)	5,101	7,199
Trade creditors	4,365	5,959
Social security and other taxes	7,881	16,631
Other creditors	15,098	3,739
Accruals and deferred income	14,625	10,200
	54,070	53,728
CREDITORS: AMOUNTS FALLING Dl!EAFTER MORE THAN ONE YEAR
	20 52	2021
Other loans (see note 16)	199.180	206.180
Hire purchase {seenote 17)		5,101
	199,180	211,281

l6.	LOANS	LOANS	LOANS
	An analysis ofthe maturity			ofloans is given		below:
								2022	2021
								f	f
	Amounts falling		due within one		year on demand:
	Qarz-e-Hasna (see note 16)							7,000	10,0110
	Amounts falling		betweeri	one and two years:
	Qarz-e-Hasna							199,180	206,180
17.	I.EASING AGREEMENT S
	Minimum lease	payments		under	hire purchase	fall due as follows:
								2022	2021
	Net obligations	repayable:
	Within one year							5,)01	7,199
	Behveen one and		five years						5.101
								5,101	12,300
18.	MOVEMENT	IN FUNDS
								Net
								movement	At
							At 64.21	in funds	5.4.22
	Unrestricted funds
	General fund						10,135„050	164,801	10,2994851
	Funeral fund						75.582	18,853	94.435
							10,210,632	183,654	10,394,286
	Restricted funds Zakat Fund Festival Fund						42,621 1,674	(5,829) ~1.6741	36,792
							44,295	~7,503)	36,792
	TOTAL FUNDS						10.254,927	176,151	10,431 070

					Incoming	Resources	Movement
					resources	expended	in funds
Unrestricted		funds
General	fund				551,746	(386,945)	164,801
Funeral	fund				34 055	~15202)	18,853
					585,801	(402,147)	183,654
Restricted funds
Zakat Fund					67,686	(73,515)	(5,829)
Festival	Fund				25,855	(27,529)	(1,674)
Khatmul	Quran		Fund		8,210	18210)
					101,751	)109254)	~7,503)
TO'I'AL	FUNDS				087,552	)511,401)	176,151
Comparatives			for movement	in funds
						Net
						movement	At
					At 6.4.20	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	145,596	10,220,260
Restricted funds
Zakat Fund					42,368	(7,701)	34,667
TOTAL	FUNDS				10,117,032	137895	i0,254,927

			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
Unrestricted		funds
General	fund		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)		~770))
TOTAL	FUNDS		548,358	(420,463)	10000	137,895

				Net
				movement	At
			At 6.4.20	in funds	5.4.22
			f
Unrestricted		funds
General	fund		10,009,688	295,203	10,3047891
Funeral	fund		64 976	34 047	99 023
			10,074,664	329,250	10,403,914
Restricted funds Zakat Fund Festival Fund			42,368 42,360	(13,530) ~),674) ~)6204}	287838 ~),674) 27,164
TOTAL	FUNDS		10,117,032	314,046	10,431,078

				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
Unrestricted		funds
General	fund			1,024,271	(739,068)	10,000	295,203
Funeral	fund			60,225	~26,178)		34,047
				1,084,496	(765,246)	10,000	329,250
Restricted funds
Zakat Fund				1064235	(1194765)		(13,530)
Festival	Fund			36,969	(38,643)		(1.674)
khatmu}	guran		Fund	8,210	(8,210)
				151,414	) 166.618)		(15,204)
TOTAL	FUNDS			1,2 8,010	10)1,864)	10,000	14,046

		ARROW CENTRAL MOS UE th ISI,AMIC CENTRE	ARROW CENTRAL MOS UE th ISI,AMIC CENTRE	MASOOD
		Detailed Statement ofFinancial		Activities
		forthe Year Ended 5 A	ril	2022
					2022	2021
INCOME AND ENDOWMENTS
Donations and legacies
General donations and giAs					362,668	229,065
Gift aid					9,600	5,600
Grants					13,760	105,953
Zakat and fitrana receipts					67,686	38,549
Donation for religious festivals					25,855	11,114
Khatam-ul-Quran donations					8,210
Donation for funeral services					34.034	26.169
					571,835	416,450
Fundraising activities
Advertisement income					1.500	1,200
Rent and hall hire					72,983	43,168
					74,483	44,368
Charitable activities
Madrassa tuition fees					88,372	85,140
Nikah services					1,120	1,770
Larayb fees and donations					742	630
					91.334	87,540
Total incoming resources					687,552	548,358
EXPENDITURE
Fundraising activities Handling charges					5,485	3998
Charitable activities
Imams and education staff	wages				129„995	12?,159
Social security Pensions					951 1,761	865 1,508
Religious festival expenses Zakat and fitrana distributed					27.529 73„515	11,114 46,250
Khatam-ul-Quran expenses Religious education - materials and Religious education - self-employed		expenses staff			8,210 7,781 3S,452	3,301 46,654
Community services Funeral services costs					13.7S9	22,184 9,092
Depreciation offuneral van					1.413	1,884
					303,396	770.011
Other
Hire ofplant and machinerv					6.117

	ISLAMIC CENTRE	ISLAMIC CENTRE
	Detailed Statement ofFinancial		Activities
	for the Year Ended 5 A	ril	2022
				2022	2021
					f
Support costs
Premises
Equipment maintenance Water rates and council tax				1,200 2,556	420
insurance				121048	11,668
Light and heat Building security Premises repairs Cleaning and laundry Depreciation offixtures and fittings Depreciation ofplant and equipment				344591 9,59I 31,996 1,210 6,386 12,994	27,582 4,101 7.772 626 7,492 15,686
				112,572
Management Wages Social security Pensions				60,621 2,290 1 071	45,643 1,454 847
				63,982	47,944
Governance costs
Auditors' remuneration				3,600	37600
Telephone Printing, postage and stationery Legal and professional Bank charges Subscription Membership and election expenses Media and publicity Miscellaneous office expenses				4,508 231 4,641 4,347 580 1,540 402	4.607 1.368 675 2,959 1,415 831 1,307 ~48)
				19,849	16„722
Total resources expended				511,401	420,463
Net income				176.141	727,888