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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|
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|AII about|Prophet|Muhammad|(pbuh)-Sirah|Adult Refresher Course|
|---|---|---|---|---|
|Imam Hussain
Seminar||||Ladies Tajweed Intensive|
|Educating|Children|Seminar||Pre-Ramadan
Seminar|
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|||||
|---|---|---|---|
|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).||
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##
|||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|monthly|n21mber ofemploy«es|during|the year was as follows:|||
|---|---|---|---|---|---|---|---|
||||||||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|
##
##
|||H|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|