The Charity Registration Number is :_ 1071951 The Liverpool Mosque and Islamic Institute Amended Report and Accounts 5 April 2021 Thtr Liverpool Mosque and Islarnlc InstIt￿e 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 1￿16 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 r￿Istered in England & W495 Wtth the Charity Commission in England & Wales ICCE with Charity num￿1 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 be￿een 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 ConQ￿gatIOnal 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. preSe￿ing 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 p￿pare 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 I￿￿tee8 ¢)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 Star￿8rd 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 pr￿dureS 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 ￿nan￿31 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 a￿Irt 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 ¢)biec*ves ol thè irKlepeThYent examination a￿ achieved and bèfore finalising thè report l obtaI￿d wrrtien aSsurnn￿s 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 ca￿p￿te(l my examinatyon.. and can confirm that- This Is a report in respect of an examination carried cxrt uTrJer 145 ofthe Act and in a￿dan￿ Directions given by the Charity con￿1$$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 gI￿r￿j 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 stateTh￿nts do not wnpty Ihe applicab￿ wuiremènts ￿n￿rnIng tha forrn and content ol accounts set out in the char￿e$ (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 a￿rdance wth the fflethods atKI printyp￿S sel out In the FRS 102 SORP Istalernent of Recornmende(I Practice for Accountsng and Reporb"ng by chant￿S} 2015, las amended by the Bulletin issued in October 2018 and applicab￿ to all ac0)UntiJ￿ periL*Js beginniNJ on or aft8r 1st January 20191, IThe SORPI. I have no concems and have