The Charity Registration Number is :_ 1071951 The Liverpool Mosque and Islamic Institute Amended Report and Accounts 5 April 2021
Thtr Liverpool Mosque and Islarnlc InstIte Report and accounts for the year ended S Aprll 2021 Contents Pag Charity infomiation Trustees. Annual Report A¢countants' r8POrt 74 Funds Statements... Statement of Finan¢ial Activities Movements in funds In¢ome and Expenditurè account Balance sheet Notes to the accounts 13 14 116 17-23
The Liverpool Mosque and Islamic Institute Trustees. Annual Report for the year ended 5 April 2021 The Truslees present their Report and Ai£ounts for thè year endwj 5 Awil 21r21. Reference and administrative details rhe charty namg. The legal name of the chaiity is... The LNerFX)oI M05que ar 151amK Institute. The ¢harity'¥ areas operation and UK chaiitabh r•glstratloft. Thg ¢harity is rIstered in England & W495 Wtth the Charity Commission in England & Wales ICCE with Charity num1 1071951. The charity does not operale in any ovetseas jurisdictions. Lègal structure of the charity The charity is Gonstiluted as an unincorporated charity. established by Trust Deed. The goveming document of the charity is the Trust Deed establishing the charity. There are no restrictions in the goveming documents on the operation of the Charity or on its investment powers other than those imposed ty Charity Law. The trustee5 are all individuals.
The Liverpool Mosque and Islamic Instltute The principal operating address. telephon• number. emall and w•b addresses of thè charity are.'- 8 Cramon¢J Avenue Liverpool, M8rseyside England. L18 1 EQ Telephone 07404092888 Ernail Address 1mii@live.co.uk Web 8ddres3 v.1mlI. The Trustees In office on the date the r•portMvs approved Twère:_ Dr Syed Ahmed Hu5sain Razvi Tahir Javed Chaudhary Haroon Khan Saud Binjawad The following pèrsons oerved as Trust••s during the year endtd 5 April 2021 The Iruslees who sèrved as a twstee in Ihe reporting period were as shown above, and there were no changes during the year, or in the period beeen the year end and the approval of the accounts. Custodian Trustees holding assets on behalf of tho charity TAHIR JAVED CHAUDHARY HASHIM MOHAMMEO SULAIMAN GHALIB KHAN Th• custodian trustees in offic• during the year were:. The custodian trustees or nominees holdin9 lille lo the charrtys Pfoperty who seThed in the reporting perioj, and. il applicable, their dates ol appoinlment or resignation duriThJ the yeaF. Name Appointed TAHIR JAVED CHAUDHARY Objects and activities of the charity The purposes of the charity as set out in its governing docun7ent. The objective of the charity is to advance the Islamic religion ill the Liverpool area for the benefit of the public by way of.. -To maintain the mosque's premises for prayers and worship. -To establish daity five prayers, Friday prayers, and other prayefs throughout the year. -To provide Islamie education and promote the Sslamic farth -To preserve the Muslim identity and encourage people lo be active participants in society. -To facilitate good community relations and to provide facilities for the teaching of Hadith and the Holy Quran. -To promote good relations 2nd mutual respect betsveen the Muslim community and all other communities. The main activities undertaken in relation to those purposes during the year.
The Liverpool Mosque and Islamic Inslltute Trustees, Annual Report for the year ended 5 April 2021 Mosques was engaged in tho following religious actiwties that rKovided public beneffts and promote spiritual grovrth and cornmunity cohesion.. 1. Regular ConQgatIOnal prayers, including the five daily prayers {Salahl. Friday prayers (Jumu'ahl. and special prayers during religious occasions. provide an opportunity for the community lo come together, foster unrty, and strengthen their connection with Alah. 2. Sermons and Religious Talks.. trustees arranged sermons and religious talks delivered by knowledgeable scholars or community leaders. These sessions provide guidance, moral teachings. and practscal insights from Islamic principles, helping individuals vnderstand and apply their faith in their daily lives. 3. Quran Study Circles.. It allowed in¢Jividuals to deepen their understanding of the Quran. its leaching5, and ils relevance to contemporary issues. These circles were opened to people of all ages and backgrounds, fostering an environment of leaming and spiritual growth. 4. Islamic Edu¢alion Classes.. Mosque offered educational classes on various a5pect5 of Islam, including the fundamentals of faith (Aqeedahl, jLsrisprudence {Fiqhl, the life of the Prophet Muhammad Isunnahl, and Islamic history. These classes help indiwdua15 develop a comprehensive understanding of151am and its principles. 5. Ramadan Programs". Dullng the holy month of Ramadan, trustees organised programs such as Taraweeh prayers. iftars Ithe breaking of the fast). and lectures on Islamic topics. Trustees also arranged meals to individuals and families who are fasting, creating a sense of communty and support during Ihis blessed month. 6 Celebrating Islamic Festivals.. Mosque or9anised celebrations and events to commemorate 151amic leslivals such as Eid al-Fitr and Eid al-Adha. These gatherings bring the community together, promote joy and unity, and create an opportunty for Muslims lo share the blessings of the occasion with the wder public. The Iruslees have had regard lo the Charity Commission's guidance on public benefit in managing the activities of the charity. The main activities undertaken during the year to further the charitys purpose for the public b¢nefit. The activities undertaken by a mosque was vary based on their specific community, resources. and the needs of the individuals they serve. The goal 15 to provide religious services and opportunities for personal and communal growth while fostering a sense of spirituality, unity. and public benefit. The trustees have had regard lo the Charity Commission's guidance on public benefit in managing the aetivilies of the charity. The main achievements and perfomiance of the charity during the year. We are pleased to report th8t throughout the year the charity maintained the mnning of the mosque and madrassah to achieve rt5 objectives and trustees are satisfied with the overall perfomianee of the Charity. The difference the charitys perfomlance during the year has made to the beneficiaries of the charity. The performance of a mosque throughout the year has made a significant difference to it5 benefic18ries. The mosque's activities, including e(lucab"onal programs. and religious services, have positively impacted the lives of individuals and the broader ¢ommunity. Educational programs and workshops have empowered individuals with knovledge and skills. enabling personal grovrth and sell-improvemenl. The mosque's religious services. such as congregational prayers, semons, and Quran study circles, have fostered a sense of spintual eonnection and provided guidance lor individuals seeking a deeper understandin9 of their faith. Overall. the mosque's perfomance throughout the year has brought tangible benefits and a sense of community to its beneficiaries. creating a posrtive impact on their lives.
The Liverpool Mosque and Islamic Instltute Trustees, Annual Report for the year ended 5 April 2021 The degree to which the achievements andperfomian¢e during the year have benefited -der society. The board of trustees is pleased to confim) that they a satisfied wlh the availability and adequacy of the mosque's assets in each fund to fvifill its obligations. Through diligent financial anagement and responsible stewardship. the mosque has ensured thai the funds dedicated lo specific purposes are well-maintained and allocated appropriately. The board has closely monitored the financial health of the mosque, conducts'ng regular assessments and reviews lo ensure that the 85sets allocated to each lund are sufficient to meet the obligations associated with them. This careful oversight and prudent planning have provided the board with Ihe assurance that the mosque's assets are in place lo fulfill ils commitments and serve the community effe¢lively. Structure. goveman¢e and management of the charity The methods used to recruit and appoint new charity trustees. The existing trustees a responsible for the rÈ¢ruilment and 8ppointmenl of new trustees. The piocess consists of the Imam announcing lo the congregation that the current board of trustees are looking for a new Iruslee. Al interested applicants are invited lo send their Cvs highlighting their strengths and how they can make a positive contribution lo the charity. Any new Iruslees must go through one-year probation befo they Wome pemanent members. The charity's financial position at the end of the year ended 5 Apn"12021 The finaneial position of the charity al 5 April 2021 and comparab'ves for the prior period, as more fully detsilad in the accounts. Can be summarise(l as follows.". 2021 2020 Net income 18.018 34.618 Total Fund$ 298.726 280,708 Financial revigw of the position at the repornng date, 5 Apn-12021 . Funds available are SLrfficient lo pemiit the charity to continue operating in the medium to long term. The day-t¢>day running of the Masjid is supported by voluntary donations. There are no uncertainties about the charity continuing as a goFng concem. Policies on reseThes.
The Liverpool Mosque and Islam1¢ Institute Trustees, Annual Report for the year ended 5 April 2021 Reserves are vital for ensuring the long-lem) financial stability and sustainability of the mosque. enabling il lo fulfill its mission, support ils operations, and provide ongoing services lo the community. Reserve Categories.. 1. Operating Reserve.. This reseTve is designated to cover short-temi $h knv fluctuations, unforeseen expenses. and emergencies that rnay arise during the mosque's day-to-day operations. 11 ensures that essential services and programs can be maintsined without intemjption. 2. Maintenance and Repairs Reserve-. This reserve 15 5peGifiGally allocated for planned or unexpected maintenance and repair needs of the mosque's physical infrastructure. It ensures that necessary repairs and renovations Can be carried out promptly. preSeing the safety, functionality, and aesthetics of the mosque premises. 3. Expansion and Development Reserve." This reserve is eamiarted for frjture expansion. development projects, or major capital expenditures. 11 aims lo support the mosque's growth and strategic initiatives, including the construction or acquisition ol additiorbal facilities lo accommodate the evolving needs of the community. Communicatiori". The mosque's reserve policy is communicated to relevant stakeholders. including the board of Iruslees, mosque management, and the community, lo foster transparency. understsnding. and confidence in the mosque's financial management practices. Review.. This reserve policy is reviewed periodically. or as necessary. to ensure its alignment with the mosque's evolving financial needs and compliance wilh applicable regulations and best practices. Any revisions or updates to the policy shall be approved by the board of trustees. Availability and adequacy of assets of oach of the funds The boar¢J of Iruslees is satisfied that the charitys assets in each fund are available and adequate lo lulfil ils obligations in respect of each fund. Details of The Independent Examiner Kamran Mukhtiar Mefflber ofACCA 4a Smithdown R¢)ad Liverpool Merseyside L7 4JG Statement of Trustees. Responslbllities The charity's trustees are responsib for the preparation of the accounts in accordance with the lemis of the chaab.es Act 2011 and the Charities IAccounls and Reportsl Regulations 2008. Notwilhslanding the explicit requirement in the exiant stalulory regulatsons,the Charities {Accounts and Reports) Regulations 2008, to ppare the financial slatements in accordance with the SORP 2005, in view of the fo that the SORP 2005 has been wlhdrawn. the Trustees delemiined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reports"ng by Chariliesl 2015, las amended by the Bulletin issued in October 2018 and applicable lo all a¢counling periods beginning on or after 1st January 20191, (The SORPI,
The Llverpool Mosque and Islamlc Institute Trustees, Annual Report for the year ended 5 April 2021 In particular, charity law requires the Twslees, if they prepare accounts on an accruals basis. lo prepare financial slalemenls for each financial year which give a Irue and fair view of the slate of affairs of the charity as al the end of the financial year and of the surplus or deficit of the charity. In preparing those financial slalemenls the Trustees are required to "_ lo prepare the accounts in accordance wlh United Kingdom Generally Accepted Accounting Pradice (United Kingdom Accounting Standards and applicable lawl. select suitable accounting policies and apply them Consistently". make judgements and estimates that are reasonable and prudent.. prepare the financial slalements on the going concem basis unless it is inappropriate lo presume that the charity will ¢onlinue in business-, slate whether applicable accounting standards and statements of recommended practice have been followed. subject to any material departures disclosed and explained in the financial slalements., The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair wew of the state of affairs of the charity and of the surplus or deficit of the charity for the year. The Trustees are also responsible frx maintaining adequate accounting records which disclose with reasonal)le aecuracy at any lime the financial position of the charity and which are SLrfficient lo show and explain the eharity's transactions and enable them lo ensLtre that the financial slalements comply wlh regulations made under the Charities Act 2011. 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 irregularitses. The Trustees a also responsib forthe contents of Trustees, tepori. and the statutory re$ponsibilrty of the Independent Examiner in relation to the Trustees. report Is limited to examining the report and ensuring that , on the face of the ieport, there a no material incor55i8tenrJes the figures disdosed In Ihe financial 8talemenls. This report wa5 proved by the board of Itee8 ¢)n 15 May 2023. Dr SYED AHMED HUSSAIN RAZVI Trustee
The Liverpool Mosque and Islamic Institute Report of the Independent Examiner to the Trustees of the charlty on the accounts for the year ended 5 April 2021 I report lo the Trustees on my examination of the finanaal statements of the charity on pages 9 10 16 for the year ended S April 2021 whth have been tyepared in accordance with the Charities Ad 2011 Ilhe Actl and with the Financial Reporb"ng Star8rd 102, leflecbve 1st January 20161 adapted to meet the needs of unincorporated organisats"ons, as modffied by FRS 102 SORP (Slatement of Recommended Practice for Accounting and Reporting by Charities) 2015. las amended by the Bulleb"n issued in October 2018 and applicable to all accounting periods beginniny on or after 1st January 20191. (rhe SORPI. published by the Charity Commission in England & Wales ICCEW) , and under the historical cosl convention and Ihè acwunts.ng policies set oui on page 17. Respective responsibilities of the Trustees and the Independent Examiner and the basls of the report As described on page M, you. the chari$ Trustees. are responsi for preparalion of the financial Statement5 in aCCOfdance with the Charities Acl 2011 and all othèr applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable lo smaller entities. and for being sats'sfied that the financial statement5 give a tnje and fail view_ The Trustees consider that the audit requirement of Seth"on 14411} of the Charities Act 2011 (the Adl do8s not apply. and thal there 15 requirement in the Goveming Document for the conducting of an audit. As a consequencè, the Tnjstees have elected Ihat the financial statements be subject tu independent examinatson. Having sat15fied myself that the fin8nryal statements are nol required to be aud¢ted under any legal provision. or otherwise. and are eligible for independenl examinabon. it is my $Km)nsibIlity to'. al examine the financial statements ofthe charity under Section 145 of the Ad.. bl follow the applicable prdureS in the Directions given by the Charity CommissK)n under section 14515llbl of the Act. Basis of Independent Examinerfs Statement and scope of work undertaken I report in resped of my examination oflhe chartys financial ststgments carried under 5145 01 the Act. In carrying out rny ex8min8tion. I have followe(l all the 8ppli¢able Directions gwen by the Charty Commis5i0n undei section 14515)Ibl of Ihe Act setting out dub.es of art independent examintrr in r81*ion to the conducting of an independent exarnination An independent ex8mination indudes a review of the accounting record5 kept by the charity and of the 8rrx)untir7g 5y5tems employed by the charity and a comparison of Ihe financial 5tstemen15 presented wth Ihose iecoTds. It also includes consideration of any unusual ilems or d15closure5 in the nan31 Statements. and seeking expl8nab.ons from you. as Trustees. concerning such matters. The purpose of the examination is to establish a5 far as possible th81 there have been no breaches ol chatrty legislation and that, on a test basi5 of evidenrx relevant to the amounts and disclosures made, the finanLyal statements comply with the SORP. The procedures undertaken do [t provide all the eMdence Ihat would required in an audit. and inft>miation supplied by the Trustees in the course of the examination is not subjected to audrt tests or enquiries and does not cover all the matters that an audiiorwould consider in aming at an opinion. The planning and conduct ol an audit goes b8yond the limrted assu¥ancè that an independent 8xarninats.on can provide
The Liverpool Mosque and Islamic Institute Consequenty, I do not express an aIrt cpinion on thè view given by thè finanoal statamènts. and in parts'ojlar, I express no opinion as to whether finanoal statements givè a true and faif viaw of Ihe affairs ol tha charity. and my pOrt 15 limited to the matters set out in the ststemenl below. I p18nned and performed my exarnination so as to sab.sfy myself that ¢)biecves ol thè irKlepeThYent examination a achieved and bèfore finalising thè report l obtaId wrrtien aSsurnns frryn the Trustees of all rnaterial matters. Indepenilent Examinerfs StatèmenL Report and Opinion Subject lo the limitations upon the scope of my a5 d8tsiled above, I have capte(l my examinatyon.. and can confirm that- This Is a report in respect of an examination carried cxrt uTrJer 145 ofthe Act and in adan Directions given by the Charity con1$$10 uTrYer 5ecbon 145(5llbl ol the ActvthK may be applicable.. and that no material matters have corne lo my atteth.on connection wth the examinab.on gIrj rne cause to bèlieve that in any maten81 respect'.- 8ccounting rewds were not kept in pect ofthe tharity as required by Seth"on 130 of The Charitse5 Act 2011.. the financial statements do not accord wth those record5." or the finanryal stateThnts do not wnpty Ihe applicab wuiremènts nrnIng tha forrn and content ol accounts set out in the chare$ (Accounts aThJ Reports) Regulab"ons 2008 other than any rÉquirernent that the accounts give a 'true and fairf vw. whth is not a matter (x)nshJered as part of an independent examinats'on.. have not been prepa in ardance wth the fflethods atKI printypS sel out In the FRS 102 SORP Istalernent of Recornmende(I Practice for Accountsng and Reporb"ng by chantS} 2015, las amended by the Bulletin issued in October 2018 and applicab to all ac0)UntiJ periLJs beginniNJ on or aft8r 1st January 20191, IThe SORPI. I have no concems and have <x)me across no other matters in conne(on ¥th the examinats.on to which attention should be drawn in this report in order to enable a proper understanding of the finan81 ststernents to be aChed. Slgned:. Kafflran Mukhtiar- Indep8nd8nt Examiner ACCA 4a Smithdown R( Liverpool Mer58yside L7 4JG This report wa5 swJned on 16 May 2023
The Liverpool Mosque and Islamlc Inslltute - Staternent of Flnanclal Activitie5 for the year ended S April 2021 Statemont of Financial Activities ft)r the year ended 5 Apn-12021 SORP Rel Cumnty••r cuvr•rtyT Currtrt yoar Tol•1 Furbds Prk*r Y•ar Total Fur FuthLts 20 2021 2020 In¢ome & Endovmients from". Donation5 & Legacies Charitable activities A1 23.827 2,180 23,827 2.180 69,061 4.747 Property Rental Income Other 377 377 104 Total In¢ome 34.284 34,284 72,912 Expendlture on: Chantable activities B2 16.2 16.266 39.294 Totsl expendEWre 16,266 16.266 39,294 Net In¢ome for the year 18.018 18.018 34.618 Net incoffl• after transfers 18.018 18,018 34.fj1B Net movement In funds 18.018 18.018 34,61B Totsl funds brought loard 280.708 280.708 246.090 Totsl funds canlod forward 298.728 298,726 280,708
The Liverpool Mosque and Islamic Inslitute - Ststement of Financial ActAvlties for the year ended 5 April 2021 10
The Liverpool Mosque and Islamic Instltute - Statement of Flnan¢ial Activities for the year ended 5 April 2021
The Liverpool Mosque and Islamlc Instituts - Statement of Financlal Activitles for the year ended 5 April 2021 12
The Liverpool Mosque and Islamic Institute- Ststement of Financial Activftles for the year ended 5 April 2021 Movements in revenue and capital funds for the year ended 5 April 2021 Revenue accumulated funds Total Last yoar Total Fund$ Fund8 Funds Funds 2021 2021 2021 2020 Accumulated frJnd5 brought fOard 280.708 280,70B Recogn15ed gains and 1085es t*f transfers 18.018 18.018 34.618 298,726 298.728 280,708 Closing revenue funds Revenue accurnulated fuThYs 298.726 298.726 298.726 298,726 2BQ,708 280,708 13
The Liverpool Mosque and Islarnic Institute- Statement of Financial Activitie$ for the year ended 5 April 2021 The Liverpool Mosque and Islamic Instltute Income and Expenditure Account for the year ended S April 2021 2021 2020 Income Incorne frorn operations 26,CK)7 73.808 Investment income Property ntaI income Other operating income 377 104 Gross In¢ome in the year before exceptlonal ftern8 34.284 73.912 Gr05s income in the year includlng exceptjonal Iterns 34,284 73,912 Expendfttsrn Charitable eXpeIlture, ex¢ludirYJ depwation and amorti581ion Depreciation and amortisation Realisod losses oft disp08al$ of sor#al inveslrnents vthKh are progiamme related 16.266 39,151 143 Totsl expenditure in the year 16.266 39,294 Net income before tax in the financral year 18,018 34,618 Tax on surplus on ordinary activities Net income after tax In the financlal yr 18,018 34.618 Retalned surplus for the financlal year 18,018 All activities derive from continuing operations 14
The Liverpool Mosque and Islamic Institute - Balance Sheet as at 5 April 2021 2021 2020 Flxed assets Tangible assets 203.691 203,691 CurTrnt a$$ets Debtors Cash ai bank and in hand 95,035 77,017 Total current ags•ts 77,017 Cr•ditors: amounts falling due within <)no y•ar Net current assets 95.035 77,017 The totsl net assets of th• ehaiity 298.726 280,708 The totsl net assets ofthe tharity ar¥ fund•d by the funds of the charity. as follows'.- Restricted funds Unre$trlcted Funds Unrestricted Revenue Funds 298.726 280,708 298.726 280,708 Designated Funds Totsl charity fun(ts 298,726 280,708 The'SORP Ref indicated above is the dassffication of Balance Sheet items as set out in the fom)al SORP documents. As required by pafagraph 4.eLI ofthe SORP. the brought fopward 3nd carried forward funds above have been agreed to the SOFA.. The Trustees ackne9& their re$ponsibiltts"es for comptyirwJ with ihe requirements of charity legisL8tion wrth respect to aceounting recA)rds and the prepar8b.on of acownts. The charity is subject to Independent ExarninatK)n under charity legi8Lition. and the report of the Independent Examiner is on page 7 & 8. 15
The Liverpool Mosque and Islamic Instltute- Balance Sheel as at 5 April 2021 The Trustees are satislied Ihat. although the chaty is not registeied under the Cornpanies Acts. if rt were so registered, it would be eligible to prepare accounts in accoidance wth the provisions in Part 15 of the Companies Act 20C6. applicable to companies subject to thè small Companies regime. Dr SYED AHMED HUSSAIN RAZrfI Trustee Approved by the boaid of trustees on 15 May 2023 16
The Llverpool Mosque and Islamic Institute Notes to the Accounts for the year ended 5 April 2021 1 Ac¢ountlng policies Policies relating to the produ¢tlon of the accounts. Basis of preparavon and accounting convnllon The accounts have been prepared on the accruals basis. under the hi5totiGal cost convention, and In aCrdanCe wth the Financial Reporting Standard 102, leffectNe 1st January 20161 and'FRS 102 SORP (Statement of Recommended Practice for Accounting armj Rerx)rting by charit91 2015. las arnended by the Bulletin issued in October 2018 and applicable to all accountin9 periods beginnin9 on or after 1st January 20191, IT1 SORPI. published by the Charity Commission In England & Wales ICCEWI . effective January 2016. and in accordanee wrth all applicable law in the charrty's jullsdiction of wiStratOn. ex(xpt that the charity has epad the finanryal statements in accordance bith the FRS 102 SORP (Statemeni of Rewmmended Ptactice for A¢cnunting and Reporting by charit5) 2015.188 amended by the Bults"n issued in October 2018 and applicable to all a¢counting penods iwinning on or after 1st January 20191. (The SORPI, in preference to previous SORP, the SORP 2005. which has been wrthdiawn. notwilhstanding the fact that the extant statutory regulations, the Charities (Acctsunts and Repc%tsl Regulations 2008 refer explicitly to Ihe SORP 2005. This has been do to accoril with rren1 0g$t practwz. Going Conc•m The charitable a¢livitie$ are entirely dependent on ubntinuing grant aid and voluntsry donations as well as trading revenues As a consequence. the going wnr2m basis is dependent on the future flow of these un¢ertain funding streams. Accordingly. the Trustee5 have obtained forecasts arKI. after reviewing the finanrAal fO¢0$ts for future periods to 05 April 2022, the Trustees are satisfied that, at the b.me of approving the financial statements. it is appropriate to aéopt the 90ing concem basis in pparing the finanaal statements. Other than thest matters, the Twstees are not awdre of any material eaine$ aLM)th th& chanws a'litY to contsnue as a going concern. Rlsks and future a88ufflption5 The mosque is a public benefft entty. Economic {lUMS or vwe¢ted finan81 tha1ngeS may IpaCt the donations received by the mosque This can lead to difficutt5 in fundiry projects and delivering the intended services to the comrnunity. The mosque assumes that technological advancements wll conb.nue to improve its operations. fundraising capabilrties. and communication with donors Èenefiaarie5. It anticipates kveraging digital platfoms and tooL8 to enhance efficiency and reach a Yrtder aJCe. Tanglble 11$S¢ts Tangible fixed assets a measured at their oTrJtnal Cost value. or $ubsequent revaluation, or if donated, as described above. Cost value include5 all costs èrtded in bringing the asset into rts interthd Iwrking condition. Depreciation has been provid&J at the lotlovAThJ rates in order to oll th¢ ass¢ts to thebr anticipated Idual value over their estimated useful live5. Freehold premise Equiprnents O %onCost 20 % on Cost A regular annual review of the IiTrelihood of a&%et irwirnnt underten. 17
The Llverpool Mosque and Islamic Institute Notes to the Accounts for the year ended 5 April 2021 No depreciation is prowded on freehold property and irnprovement5 because il the practi to maintain the property in a continual state of sound paIr. Accordingly. Ihe life is so long and the resNlual value so high that the Trustees consider th81 depcia"0n caltated in aCrdan vth a¢pIed aceounting standards woukl be irnmalerial. Fund Accountlng Unrestricted funds are available for use at the dkscrebon of the trustees in fijthranee of the genèral objectives of th& charity. The are no desvjnated frJTrJ$ are unrestricted frJrbJs eaathe by Ihe Twstees ft)r particular purposes. There a no StriGled funds are subjeded to wtriction5 on theireywvjiture irnposed by the donor or through the temis ol an appeal or as implied by law. There are no endowThent fvnds. 2 Llablllty to taxation The Trustees Goll5ider that the chanty Sali5fies the tests set out in Paragraph 1 Scheduk 6 of the Finan( Act 2010 for UK ¢orporalion tax purposes. Accordingly. the Charty 15 Potentialty exempt frorn taxation in respect of Income or eapital gains ceiVed within categories covered by chapter 3 part 11 of the Corporation Tax A¢¢ 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gain$ are applied exclusively on the specific charitable objects of the chanty and for no Olher purpose. Value Added Tax Is not recoverable by the charity. and is thefOre induded in the Vartt Costs in the Statement of Financial Actiwties. 3 Wlnding up or dissolullon of the charity If UPDn wnding up or dissolutK)n ol the Charity the remain any assets. after the satisfaction of all debts and liabilities. the asset5 represented by Ihe a¢cumulated fund shall Èe transfer to some other chantable body or bodies havirrfJ sirnilar objects to the thaJty. 4 Slgnlfican¢¥ of financial instruments to th• charW$ position The are no signifreaftt implications of matters. 6 Net surplu$ before tax In the financial year 2021 2020 The net Surplus befo tax in the finan81 year is $lated afterIg..- Pension costs 377 6 Staff costs and emoluments Salary Costs 2021 2020 Gross Salaries excluding trustees and key rnarwni pewJnrl Employers National Insuranee for all staff Employe¢s operating costs of defined contribution pensign $¢heme5 25,759 1,028 377 640 Total Salaries. wages and related costs 7,283 27.427 18
The Llverpool Mosque and Islamic Institute Notes to the Accounts for the year ended S April 2021 The average number of part tIe stsff èmploy&Y in the year vras The average number of full tirne staff employed in the year was The estimated full bme equivalent number of all staff employed in the year was rhe eslimatsd •qtslv•lent numberof fvll dm¢ staff deployedln differwrtadi¥ltl•s In the y•ar was... Engaged on tharilable active$ Enga9ed on publicity activitEs Engaged on fundraising activities Engaged on management arKI administration The $sdmated full tim• wfvahnt numberof all stsff employed as above Neither the trustees nor any persons connected ¥th Ihem have red any remuneratson from the Charty or any lated entrty. either in the current or PriLY year. No employees reIVed emoluments lexdudiThJ Fen5ion ts) in exc2s5 of £60,CKX) per annwn. Any Iiab51iles and asset5 a5so¢iatecl with the scheme a shn urJer debtots and CrtOrS. 7 Defined benefit ponslon scheme The charity 0rateS a defined benefit pension scheme. aryl the ntributIonS chargJ in the SOFA in the year are shown above Any liabilites and assets asswated vthh ts s¢hem8 a shovlm uThJer ¢Jebtors and vedr(s. 8 Remuneratson and paymonts to Trustees and KsOnS connected wlth them N¢ trustees or per50n$ connected with them received any remuneration fmm the charity. or any relate(l entty. 9 Tanglble flxed assets Land and Buildin Plant & Machlnery Motor V¢hl¢le8 Currgnt Year Totsl Cost Al 6 Apnl 2020 203.691 13,489 217.180 At S Aprll 2021 203.691 13.489 217.180 Depr8¢iatlon At 6 April 2020 13.489 13,489 19
The Liverpool Mosque and Islamic Institute Notes to the Accounts for the year ended 5 April 2021 Charge for the year At 6 Aprll 2021 13,489 13.4B9 Net book value At 6 April 2021 203.691 203,691 At 6 Aprll 2020 203,691 203,691 All assets a used for direct chaiitabk purposes. 10 Debtors 2021 2020 Trade debtors 11 Credltors: amounts falllng du8 wlthin ono year 2021 2020 Other creditors 12 Income and Expenditure account summary 2021 2020 At 6 Aprll 2020 Surpltss after lax for the year 280.708 18,018 246.090 34,618 At 5 April 2021 298,726 280,708 13 No related paty transa¢tlons 14 Particulars of how particular fund$ are reprnsented by assèts and Ilabilities At 6 Aprll 2021 Unrostrictad D•sl9natsd nth funds R88tricted Total fund¥ Funds Tangible Fixed Asset5 Current Assets 203.691 95.035 203.691 95,036 298.726 298,726 At 6 Aprll 2020 Unrestrldod Do5ign•tsd nds lund5 Rostrlctsd Total Funds Tangible Fixed set8 Current Assets Current Liabilities 203,691 77.017 203.691 77,017 20
The Llverpool Mosque and Islamlc Institute Notes to the Accounts for the year ended 5 Aprll 2021 280.708 280,708 15 Change In totsl funds over the year as shown In Notg 14 . anatysed by individual funds Fynd$ brought 1lovem•th In Tr¥nsf&rn Fund funds In 2021 b*tsee0 cafrled fvndo In 2021 forward to 2022 2020 S•• Not• 16 So• Not• O Unr•$trktod andd•slgnatedfunds.'. Unrestricted Revenue Funds 280,708 18,018 298,726 Totsi unrestricted and de8lgnated funds 280,708 18,018 298.728 Totsl charity funds 280.708 18,018 298,726 16 Analy$ls of movements In funds over the year as shown In Note 15 Other Incorn ExpendT? Galn$ a Losse8 Movomont In funds 20 2021 2021 2021 Unrestrlcted8nd desIg&t#IndS... un$tleted Revenue Funds 34,284 116.2661 1B,018 34.284 116,2661 18,018 17 The purposes lor whlGh the funds as Unrèsltlcted and d•$lgnat•d lunds.'_ These funds are hehl for the meeting the objectives of the eharty, and to provide reserves for fvture activities. and , subject to charity legiskqtion, a free trcvn all restrictions on their use. Unrestrided Revenue Funds 21
Th8 Llverpool mosq l$lami¢ Insttlute Dotsll•d n¥lys1s of Incorno and •xp•ndknir• foll y•r•ttd•d 5Aprfl 2021 as requlred by the SORP 201$ 1B Dorwtlons, Grants and Logxl8s 2021 Dort•tyona Dd gift¥ Irum 1nd1vi¢1 Small th)Ation$ Individuaty £1000 TotAI donai¥Dns ind Irorn 23.827 23.827 69,061 23.827 2U27 é9,061 Totsl Donations. Grants •nd Lega¢iVJ Total Donatlon8, Grants and Lpgaci08 2J.827 23J27 69.061 19 Inme from Gharltable Tradln9 A¢tl¥ltl•s Fund 2021 2021 2021 Prfmary Ind 4n¢illry trading at goad¥ an¢ in accordance ith th8chantysvbiJcts 1180 2.1 4.747 Totsl Prtmary purw• Ancilllry trdi 1110 .747 20 To¢al lffl¢orn• ch•rftablo aGY¥ltl• prtfyr Y••r Curr•ntTrY•r tr Fund# Toi4 Irmmo from IAthrvJ 2.ljo 2.110 4.747 Total frorn ¢h•rrt•bl• aciivrtlg• 747 21 Olhor In¢om& and 98in8 ory Currenlyear 2021 zuz Pon8Kn iefur 377 377 Totslothor IKomo 577 22 Expondllure on ch•r61•bl a518- DIr•¢t8nd1fvy To7 Fw ¢urr0rt Year Oros) wagcJ aTrJ salars- chanlabk adiyilrd8 5,541
Th¢ Lfvrpool M08que and lslarnic Irthtltut• Delall8d of Incom• and OXYrllUrfr forth0ykndgd SAprfl 2021 x r•4ulrod by th• SORP 201$ EM0Yers. Nl- Charitsb activities 1M21 Total diroct spendlng 23 Support t05ts for char61able Currtrt Ythv Employee costs no¢ln¢ludodth threct co Defi ¢oDlributiM pension cost5 - recharged empkny OonaiiDns 977 377 Premls¢s Expenses Rale5 and water charge5 Lighl heal and po¥¥eF Property insuran 24 2,647 924 Admlnlstr41ive ovetheads Expenses and mainten8nct Council lax 1,Q93 Profe351onal f¢08 p•idto atlvlsors Oth•rth th¢ •udltoror•x•nin Accouniancy lees Otr than examination or èudit fees Legal and profe$5ional 5pare111 Financial ¢osts Depreciaiit)n & AMtKbsatic In 143 $upport ¢08ts before rgollo¢aU¢) 32,726 Total $upport costs- Curr¢ntY••r 31726 I the Expenditure in the yEafwas wrestr. 24 Totsl Charltabltr #4p•ndtture Current Yw Total direct spend Total support cos15 Jl72S Total charbla0 •AF•nd• 16266 39294 Prior Vow Totsl direth 5perK*irMJ Totsi support cost$ 8.S6 31725 6.669 J2.725 Tatsl charttsbS• •XWnditur• 39