The Charity Registration Number is :_ 1071951 The Liverpool Mosque and Islamic Institute Report and Accounts 5 April 2022
The Liverpool Mosque and 151arnic Instltuto Report and accounts for the year ended 5 Aprll 2022 Contents Page Charity Infomation Trustèes. Annual Report Ac¢ountants' report Funds Statements.". Statèment of Financial Activities Movernents in fvnd5 Income and Expen¢Jiiure account Balance sheet Notes to the accounts 24 74 13 14 1>16 17-23
The Liverpool Mosque and Islamlc Institute Trustees. Annual Report for the year ended 5 April 2022 Trustees. Annual Report for the year ended 5 April 2022 The Trustee5 present their R¢port and Atxounts for lh8 ye4renLled 5 April 2022. Reference and admlnistrative details The charity name. The legal name ol the tharity is:_ The Liverpool Mosquè aThJ Islamic Insliiule. rhè charftys areas operation and UK charitabh rnglstration. The charity is fegistered in England & Wales 7*Alh the Chanty Commission in England & Wales ICCEW) with charity number 1071951. The tharity does not operate In any ovewseas jurisdic11$. L8gal structure ol the charity The charity is constitute(l as an unincorporated rthartty. established by Trust Deed. The goveming document of the charity is thè Trust Deed establishing the charity. There are no reslrictions in the governing dUMentS on the operation of the Charity or on its investment powers other than those imposed by Charity Law. The trustees are all indivKIus.
The Liverpool Mosque and Islamic Institute Trustees, Annual Report for the year ended 5 April 2022 The principal operatlng address. tèlephone number, email and web addrnsses of th• eharity are:. 8 Cramond Avenue Liverpool, Merseyside England, L18 1 EQ Telephone 07404092888 Email Address 5mii@live.co.uk Web address w*.1•.0r9 The Trustèes in office on the date th• reportwas approved wer•:_ Dr Syed Ahmed Hussain Raz Tahii Javed Chaudhary Haroon Khan Saud Binjawad The following per¥ons setv•d a$ Trustees during the y•ar ended 5 April 2022 = The trustees who served a5 a Iru5tee in the reporting period were as shown above. aThJ there were no ch8nges during the year. or in the period between the year end and Ihe approval of the actounts. Custodian Trustees holding assets on behalf of the charity TAHIR JAVED CHAUDHARY HASHIM MOHAMMED SULAIMAN GHALIB KHAN Tho custodian trusteès in office durlng thè year were:. The custodian trustees or nominee5 holding title to ihe chaiity's property who served in thè r8POrting period, and, if applicable. Ihèii dates of appointrnènl or reSnall0n t1uring Ihe year. hlame Appointed TAHIR JAVED CHAUDHARY Objects and activities of the charity The purposes of the charity as set out in its govemlng documen£ The objective of the charity is to advance the Islamtc religion in the Liverpool area for the benefit of the public by way ot. -To maintain the mosque's PrniseS for prayers and worship. -To establish daily five prayers, Fr¢day prayers, and other prayers throughout the year. -To provide Islamic education and promote the Islamic faith -To preserve the Muslim identity and encourage people to be active participants in society. -To facilitate good community relations and to provide facilities for the leaching of Hadith and the Holy Quran. -To promote good relations and mutual Spect betsyeen the Muslim community and all other communities. The main activities undertaken in relauon to those purposes during the year.
The Liverpool Mosque and Islamlc Institute Trustees. Annual Report for the year ended S Aprll 2022 Mosques was engaged in the followng religious activities that provided pU1C benefits and promote spiritual growth and community cohesion.. 1. Regular congregabonal prayers, including the five daily prayers (Salah), Friday praye15 lJumu'8hl, and speci81 prayers dung religious occasions. provide an opp)rtunity for the community lo come together. foster unity. and strengthen their Connection with Alah. 2. Sermons and Religious Talks.. twstees arranged sermons and religious talks delivered by knowledgeable scholars or community leaders. These sessions provide guidance, moral teachings. and practical insights from Islamic principles, helping indiwduals understand and apply their faith in their daily live5. 3. Quran Study Circles". 11 allowed individuals to deepen their understanding of the Quran, its teachings, and its 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 Education Classes.. Mosque offered e(lucats"onal Classes on various aspects of Islam, including the fundamentals of faith {Aqeedahl, jurisprudence (Fiqhl, the life of the Prophet Muhammad Isunnahl, and Islamic history. These classes help individuals develop a comprehensive understanding of Islam and its prinpIeS. 5. Ramadan Programs.. During the holy month of Ramadan, trustees organised programs such a5 Taraweeh prayers, iftars Ithe breaking of the fasll. and lecture5 on Islamic lopi¢s. Trustees also arranged meals lo individuals and families who are fasting. creating a sense of community and support during this blessed month. 6. Celebrating 151amic Festivals.. Mosque organised celebrations and events lo commemorate Islamic festivals such as Eid al-Filr and Eid al-Adha. These gatherings bring the community together. promote joy and unity, and creale an opportunity for Muslims to share the blessings of the occasion with the wder Pltblic. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the acts"vilies of the charity. The main actlvities undertaken during the year to further the Charity's purpose for the public benefit The activitie5 undertaken by a mosque was vary based on their specific community, resources. and the needs of the individuals they serve. The goal is to prowde religious services and opportunities for personal and communal growth while fostering a sense of spirituality, unity. and public benefit. The trustees have had regard to the Chanty Commission's guidance on public benefit in managing the activities of the charity. The main achievements and perforniance of the charity during the year. We are pleaséd to report that throughotrt the year the charity maintained the running of the mosque and madrassah to achieve its objectives and trustees are satisfied with the overall performance of the charity- The difference the charity s perfomiance during the year has made to the beneficiaries of the charity. The performance of a mosque throughout the year has made a significant difference lo ils beneficiaries. The mosque's activities, including educational programs, and religious services, have p051tively impacted the lives ol individuals and the broader community. Educational programs and workshops have empowered individuals wth knovledge and skills. enabling personal growth and self-improvemenl. The mosque's religious services, such a5 congregational prayers. sermons, and Quran study circles, have fostered a sense of spiritual ¢onnection and provided guidance for individuals seeking 8 deeper understsnding of their faith. Overall. the mosque's perfomance throughout the year has brought tangible benefits and a sense of community to ils beneficiaries, creating a positive impact on their lives.
The Liverpool Mosque and Islamic Institute Trustees, Annual Report for the year ended 5 Aprll 2022 The degree to which the achievements andperfonnan¢e during the year have benéfited wider society. The board of twslee5 is pleased lo confim) that they are salisfied w7th the availability and adeqLTacy of the mosque's assets in each ftjnd to fulfill its obligations. Through diligent financial management and responsible stewardship. the mosque has ensured that Ihe funds derlicated to specific purpose5 are well-mainlained and allocated appropriately. The board has closely monitored the financial health of the mosque. conducling regular assessments and reviews lo ensure that the assets allocated lo each fund are sufficient lo meet the obligations associated wth them. This Caful oversight and pNdent planning have prowded the board wth the assurance that the mosque's assets are in place lo fulfill its commitments and Seive the community effecb'vely. Structure, govemance and management of the charity The methods used to re¢ruit and appoint new charity trusteos. The existing trustees are responsie for the recruitrnent and appointment of new trustees. The proces5 consists of the Imam announcing to the congwalion that the current board of Iruslees are looking for a new INstee. AJI interested applicants are invited lo send their Cvs highlighting their strengths and how they can make a posits've Conlributs'on to the charrty. Any new trustees must go through on&year probation t)efore they t)ecome pemanent members. Tho ¢harity s financial position at the end of the year ended 5 Apn"12022 The financial posib.on of the charity al S April 2022 and comparatives for the prior period, as more fully detsiled in the accounts, Can be summarised as follows'_ 2022 2021 Net income 39,959 18,018 Totsl Funds 338.685 298.726 Financial review of the position at the repon9 date. 5 Apn-12022 . Funds 8vailable are sufficient to pemiit the charity lo continue operating in the medium lo long lem. The day-to-day running of the Masjid is supported by voluntary donab"ons. There are no uncertainties aboLrt the charity continuing as a going concem. Policies on reseThes.
The Llverpool Mosque and Islamic Institute Trustees. Annual Report for the year ended 5 April 2022 Reserves are vital for ensuring the long-tem) financial stability and su51ainability of the mosque, enabling it to fulfill its mission, support ils opeiations, and provide ongoing services to the community. Reserve C8tegories'. 1. Operat'ng Reserve.. This reserve is designated lo cover short-lemi cash flow fluctuations, unforeseen expenses, and emergencie5 Ih8t may arise during the mosque's day-Io-d8y operations. It ensures that essential services and programs can be maintained wthout interruption. 2. Mainlenanee and Repairs Reserve.. This reserve is specffically allocated for planned or unexpected maintenance and repair needs of the mosque's physical infraslruclure. It ensures that necessary repairs and renovations can be carried out promptly, preseNing the safety, functionality. and aeslhelics of the mosque premises. 3. Expansion and Development Reserve." This reserve is eamiarked for future expansion, development projects. or major capital expenditures_ It aims to support the mosque'5 growth and strategic inilialives. including Ihe construction or acquisition of addilional facilities to accommodate the evolving needs of the community. Communication.. The mosque's reserve policy is communicated lo relevant stakeholders, including the board of trustees. mosque management, and the commijnity. to foster transparency. understsnding, and confidence in the mosque'5 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 with 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 each of the funds The board of trustees is satisfied that the charitys assets in each fund are available and adequate to lulfil ils obligations in respect of each fund. Details of The Independent Examlner Kamran Mukhtiar Mernr ofACCA Smithdown Road Liverpool Merseyside L7 4JG Statement of Trustees. Responsibilities The charity's trustee5 are responsible for the PTeparation of the accounts in accordance wth the terms of the Charlies Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicrt reqU1ment in the extant ststutory regulalions.the Charities (Accounts and Report51 Regulations 2008, to prepare the financial slalemenls in aceordance wth the SORP 2005. in view of the fact that the SORP 2005 has been wthdrawn, the Trustees determined 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 Accountlng and Reporting by Charities) 2015, las amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 20191. (The SORPI. .
The Llverpool Mosque and Islamic Institute Trustees. Annual Report for the year ended 5 April 2022 In particular. charity law requires the Trustees, rf they prepare accounts on an accruals basis, lo prepare financial slalernents for each financial year which give a true and fair view of the slate of affairs ol the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :_ - to prepare the accounts in accordance wth Unile(l Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. select suitable accounting policies and apply them consistently.. - make judgements and esbmates that are reasonable and prudenl-. Prepare the financial statements on the going concern basis unless il is inappropriate lo presume that the charity wll continue in busÈnes5", State whether applicable accounting standards and statements of recommended practice have been followed. subject to any material departures disclosed and explained in the financial stalemenls". The law requires that the trustees musl not approve the accounts unless they are satisfied that they give a true and fair view of the slate of affairs of the charity and of the surplLts or deficit of the charity for the year. The Trustees a also resFonsible f(K maintaining adequate accounting records which diselose with reasonable accuracy at any time the financial F)osilion of the charity and which are sufficient lo show and explain the chariws transactions and enable them to ensure that the financial slalements comply wlh regulations made under the Charities Ael 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of ftaud and other irregularities. Thè Trustees are abo sponsible for the contents of the Tnlee5. rewrt. and the statutory responsibility of the Independent Examiner In latt.0n to the Tru$tees' report is limiied to examining the repori and ensuring that. on the face of the PDrt. there are no material Inconsistene8 th the TrJures disclosed in the financial statements. This port was approvad by the trxjard oftrustees on 15 May 2023. Dr SYED AHMED HUSSAIN RA2W Trustee
The Liverpool Mosque and131amic Institute Report of the Independent Examiner to the Trustees of the charity on the accounts for the y•ar ended 5 Aprll 2022 I report to the Trustees on my examination of the finan¢ial ststerrEn15 of the charity on pages 910 16 for the year ended 5 April 2022 which have been prepared in accordance with the charis Act 2011 (the Act) and with the Financial Reporting Standard 102. leffeclyvè 1st January 20161 adapted to meet the needs of unincorporated org8ni5ations. as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015. las afflended by the Bulletin issued in October 2018 and applicable lo all accounting periods beginning on or after 1st January 20191. trhe SORP}, published by the Charity Commission in EnglarKI & wa {CCEW) . arwj under the historical cost corwenb.on and the accounbng policies set out on page 17. Respectivè responsibiliti93 of thè Trustees and thè Independent Ex•mlnèr and the ba$1$ of the report A5 described on page M, you. the charit*s Trustees, a responsible for the preparation of the financial statements in accordance the Charitie5 Act 2011 and 811 other applicable law and with United Kingdom Generally Accepted Accounting Practice. applicable lo smallèr èntities. and for bwng Satisfied that Ihe )Inanchal statements give a and fair view. The Trustees consider that the audit reqvirefflent of Section 144{11 of the Ch8rsties Act 2011 (the Act) does nol appty. 8rMI that there is no requirement in Ihe Goveming Document for Ihe cor¥Jucting of an audit. As a consequence. the Trustees h8ve eleded that the financKqI ststements be subiecl to independènt examination_ Having satisfied my5errthal the finani?al statements are not requiTed lo aydited under any legal piovision, or olhetwise, and are eligible for independeJrt examination. it is my responsibility lo:_ al examine the financial slatements ofthe charity uThJer S&Xion 145 of the Act.. bl follow the 8pplicatAe prLKedure$ in the Difections gvien by the Ch8rity Commission under section 14515llbl of the Act. Basis of Independent Examinerfs Ststement and scope of work undertaken I report in respect of my examination olthe chartys financial statements carried out ¢Jnder s145 01 the Act. In carrying out my examination. I h8v8 followed all the applicable Directions gNen by the Charity Comrnission under section 14515llbl of the Act setting out ihe duties of an irhdependent examinèr in relation lo the conduding ol an Independent examinatKtyn. An independent examination hndudes 8 revièw of the accounting records kept by thg charity and of Ihe accounting systems employed by the ch8rity and a comparison of the financial statements presented wilh those cordS. It also indudes con5iderab.on ol any unusual items or disclosures in the finanaal stalements. and seeking explanation5 from yJ, as Tnjstees, conceming such matters. Thè purpose ol the examination is to establish as far a5 wssible that there have been no breache5 of charity legislatK>n and that. on a test basis ol evidence relevant to the amounts and disclosures rnade, thg finanual slalernents comply wth the SORP. The procedures urKlertaken do noi prowde all the evidence that would be required in an audrt. and infomialion supplied by the Trustees in the course of the examination is not subjecled to audit tests or enquiries and does not cover all the rnatte that an auditor would consider in affiving at an opinion. The planning and conduct of an audit goes beyond the linited assur8rKe that an independent examination can provide
The Liverpool Mosque and Islamic Instltute Con5equenUy. I do not exprèss an at¥Jrt opinron on th& wew givèn by the finanual statements. and in particyjlar. I express no opinion as to whether the finanaal 5trtements gNe a true fair view of the affairs ol th8 charity, and rny report is limited to the matters set out in the 5taternent beknv. I planned and perfomie(I my examinabon so as to satisfy myself that the CJeiveS ol thè iThlependent èX8rnination are achieved and befo finalisin9 the report l obtained written assuran frcxn # Trustees of all material matters. Indep•ndent Examin?$ Stat•menl R•port and Oplnitin Subject lo the limitab.ons upon the scopè ofmy woth as detsikd above. I have compld my exarnination.. and can confirtn that'.- This Is a report in respect of an examination carried out under 145 of Ihe Act and in actordanc8 Direction5 given by the Chairty Cornmission under sedjon 145(5llbl of the Act %thiL rnay be applicabb.. and that no material matters have come to my atten1ion in connection the examinatson gNing me cause to believe that in any material respecL- accounting records were not kept in ofthe rarTty as r8quiraY by Mth *bon 130 ofTh8 Charitr'es Act 2011-, the finanaal statements do not aOrd wth thos? rerS,. or the fi'nanaal staternents ¢Jo ntst ccmnply wAth Ihe applicab wuirsments concerning Ihe fom) aThJ content of accounts set out In the Charitses (Accounts and Reports) Regulations 28 other than any requirefflent that the accounts giv8 8.true and lairf vw, vthich is not a matter considered as part of an independent exatninats'on", have not been prepared in accordan with Ihe meth¢yJs and prinCipS set out in the FRS 102 SORP ISt8tement of Recommended Pracbce for Accounts"r and Reporting by Charibesl 2015. las amended by the Bulletin Issued in October 2018 and applicab to all accoUnts.j periods beginning on or after 1st January 20191, (The SORPI. I have no concems and have comè acros5 rKJ other matter5 in uJnneclKJn ¥th the examinab.on to which 8ttenb.on should be drawn in this report in order to enab a proper understsndir¥J of Ihe finanual Staterrnts to be 8¢ed. Slgnod... Kamran Mukhtiar- Indwndent Exarniner ACCA 48 Srnithdown Road Liverpool Merseyside L7 4JG This port was signed on 16 May 2023
The Llverpool M05que and Islamic In5tituts - Statement of Flnancial Activitles for the year ended 5 Aprll 2022 Statement ol Financial Activities for the year ended 5 Apn"12022 Prlor Yoar Totsl Fund SORP R•f Currnffl year CuN8htyo•r Curroni y••r Total FurKI¥ Funts 2022 2022 2022 2021 In¢ome & Endovmients from: Donation5 & Legacies Charitable acts'viti¢s Property Rental Incorne other A1 4S.688 1,760 14,720 47 45,688 1.760 14.720 47 23.827 2.180 377 Total Income 62.215 62,215 34,284 Expendlture on: Chantable activities B2 22.256 22,256 16,266 Total eXnlIre 22.256 22,256 16,266 Net income for th• year 39,959 39,959 18.018 Net Income after transfer8 A-B-C 39,959 39,959 18.018 Net movement In fund8 39,959 39,959 18.018 Total funds brought lorward 29B.726 29B.726 280.708 Totsl funds cafrled forward 338,685 338.685 298,726
The Liverpool Mosque and Islam1¢ Institute - Ststement of Financlal Activities for the year ended 5 April 2022 10
The Liverpool Mosque and Islamlc Institute - Statement of Flnancial Acllvities for the year ended 5 April 2022
The Liverpool Mosque and Islamic Instltute- Statement of Financial Activities for the year ended 5 Aprll 2022 12
The Liverpool Mosque and Islarnic Institute - Statement of Financlal Activities for the year ended 5 April 2022 Movements in revenue and capitsl funds for the year ended 5 April 2022 Revgnue accumulated funds Unrgtrl¢tad Fund5 T4)tal FLbnds Lsty••r Totsl Fund8 Funds 2022 3022 2022 2021 Accumulated fund$ brought forward 298.726 298.726 280.708 Recognised gains and losses before transfer5 39,959 39.959 18,018 338.685 338,685 298.726 Closlng revenue funds Revenue accurnulated fuNI$ 338.68S 338.685 338,68S 338.686 298,728 298.726 13
The Llverpool Mosque and Islamlc Institute - Statement of Financial Act4Vities for the year ended 5 April 2022 The Liverpool Mosque and Islamlc Institute In¢ome and Expenditure A¢¢ount for the year ended 5 April 2022 2022 2021 Income Incorne from operations 47.448 26,007 Investment income Property rental Income Other operating income 14,720 47 7900 377 Gro88 incom• In the year b*for• •xceptional Il¢ms 62,215 34,284 Gros$ income In the yezr Includlng exeeptional hems 62.21S 34,284 Expendl¢ur• Charitable expenditure, exduding depreuth"c¥) and amortrsats)n Oepreciation and amortssation Realised losses on disposals of sorial in¥eslmerJts %thich a progTrmrre related 21.656 16.266 Total expgndlture In the year 22,256 16.266 Net 5ncome before tax In the Ilnancial 39.959 18.018 Tax on 5Utplus on ordinary a1v.e5 Net Income after lax In the financial year 39.959 18.018 Retained Surplus for the flnanclal year 39,959 18,018 All aelivities derive from eonlinuing operations 14
The Liverpool Mosque and Islamic Institute - Balance Shegt as at S Aprll 2022 2022 2021 Fixed assets Tangible a88ets 203.691 203,691 Current assgts Debtors Cash 81 bank and in hand 135.594 95,035 Total current assets 135.594 95.035 cdItors= amounts falllng due withln one yèar {6001 Nèt current assets 134.994 95,035 The totsl ntt assets of the charity 338,685 298,726 The total net avJets of the charity ar• funded by the funds of the charity. as follow8:_ Restrict8d funds Unr95tricted Funds Unr6stricted Revenue Funds 338.685 298,726 338.685 298,726 Designated Funds Total charity funds 338,6B5 298,726 Th8'SORP Ref indicated above rs the classrfieation of Balance Sheet Items as set out in the fomial SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.. The Trustees acknowledge their r$$ponsibilities for CoMn9 the requirements of charity legislation with respect to accounting records and the preparalion of aurtts. The charity is subject to Independent Examination under charily legislation, and the report of the Independent Examiner is on page 7 & 8. The Trustees are satlsfied that. although the charrty rM)t registered under the Companies Acts. if it were 50 registered. il would be eligible to prepaie accounts in accordance with lh¢ pmwsions in Part 15 of the Companies Act 2006. applicable to companies subiect lo the sm811 companies regime. 15
The Llverpool Mosque and Islarnic Ins¢itute- Balance Sheet a8 at 5 April 2022 DrSYED AHMED HLISSAIN RAZVI TtUStee Approved by the board of trustee$ on 15 May r23 16
The Liverpool Mosque and Islamic Institute Notes to the Accounts for the year ended 5 Aprfl 2022 1 AcGountlng policles Pollcles relating to the production of the accounts. Basls of preparatlon and accountlng ¢onventi4)n The accounts have been prepare(l on the accruals bas. under the bistorical cost convention. and in accordan wth the Financial Reporting Standard 102, lelfecbve 1st January 20161 and'FRS 102 SORP (Statemen¢ of Recommended Practice for Accounting and Reporting by Charities) 2015,13$ amended by the Bullety'n issued in October 2018 and applicable to all accounting peri¢x5s beginning on or after 1st January 20191. (rhe SORPI. published by the Charity ComrDission in England & Wales ICCEWI , effedive J8nuary 2016. and in accordance with all applicable law in the charity'5 jurisdiction of registration. except that the tharity has ppar1 the financial sts¢ement5 in accordance wth the FRS 102 SORP (Statemant ol Recommended Practs¢e forAccounting and Reporting by Charitse51 2015. las amended by the Bulletin ISSU in CLtober 2018 applicable to all accounting periods beginning on or after 1st January 20191, (The SORPI, in prefen to the previous SORP, the SORP 2005, which has teen wthdrawn, nolwithstsnding the fact tha¢ the extant 5t3tutory wulations. the Charit$ (Accounts and Reports) Regulations 2008 refer explirjtly to the SORP 2(5. has been donè to accord vrith cunent test practLCe. Golng Concem The Ghafttable activities a enb.rely dependent on Gontinuing grant a¥J arK1 voluntary donations as well as trading revenues As a ¢onsequence, the going ¢onr£rn basi5 is dependent on the futu flow of these uncertain funding streams Accordingly. the Trustees have obtained forecasts ar¥J. after reviwng the finanaal forecasts for future peri(*s to 05 April 2023, the Trustees are satisfied that, at the bme of 8FprovirvJ the finanryal statement5. It is appropriate lo adopt the 90iThJ ¢oncem basis in pParing the financAal statements. Other than these matters, the Tru$tees are nol aware of any material uertaIn1te5 about the ¢hantys thlity to contsnue as a going concem. Rlsks and future assumpiions The mosque is 8 public benefit entty. E¢xJnomic dthvnturns or unexreded ffinancial thal(eng85 may impact the donations received by the mosque. This can lead to diffiCultS in funding proJed5 and delivering the intended services to the comfflunity. The mosque assumes that tethnological advancements wll continue to improve rts operations, fuThYraising r2pabilitEs, and cornmunKation Yh donors and tenefiarieS. It anticipates leveraging digttal plaffomis and tools to enhance efficiency and reach a wder aLKYieThx. Tangibh reda$Sets Tangible fixed asset5 are aSured at their original value. or subsequent revalUan, or if donated. as des¢rib8d above. Cost value in¢lYeS all costs exPerd in 1JIrj the asset into ts intended working eDndition. Depreciation ha5 been provbyed at the followirvj rates in orderto 4wite off thè assèts to their aniiu"pated residual value over their estimated useful lives. Freehold premk%es Equipments O %onCost 20 %C0St A regular annual revw of the likelihcx>J of asset impairment is undertaken. 17
The Liverpool Mosque and Islamic Institute Notes to the Accounts for the year ended S Aprll 2022 No dep¢latiOTr is provided on freehold property and irnprovernents because il is the pTrctice to maintain the property In a continual slate of sound repair. AcrdInglY. the life is so long and the residual value 50 high lttat the Trustees consider that depwation calculated in accordan wth accepted accounliThJ standards would be immaterial. Fund Accountlng unstCted funds are available for use at the disuetion of the trustees in fttrtherance ol the general objectives ofthe ¢harity. The are no designated fuThJs are unrestricted fvnds earrnarked by Ihe Trustees lor particular purposes. There are no restrided fund5 are Subjected to reslrith.ons theirexperKlllu imposed by the donor or through the tems of an appe81 or as implied by law. The are no endowment hJThts. 2 Liablllty to taxatlon The Trustees con51der that the charity satisfies the tests set out In Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation ta¥ purposes. A¢cordingly. the Charrty is potentially exernpt from taxation in SpeCt of In¢ome or caprtal gains received wthin categories covered by Chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of chargeab Gains Act 1992. to the extent that $u¢h income or gain5 are applied exclusively on the Specific ¢haritable obje¢ts of the charity aThJ for no other purpose. val Added Tax Is not recoverable by the charity, and is therefo Included in the levant Costs in Sta¢ernent of Financial Athvitvés. 3 Windlng up or di$$olutlon of the charlty If upon winding up or dissolulion of the ianty theTr remain any assets, after satisfaction of all debts and liabilities, the assets presented by the aecumulated n(l shall te transfer to some other charttable body or bodies having Sirnilar objects lo the ¢hafty- 4 Signlficance of financial Instruments to the chaiity'$ positlon The are no signfficant implieations of such mattets. 5 Net surplus before tax In the financlal yar 2022 2021 The net surplus befort tax in the financAal year is stated after chargir¥J'.- Pension costs 377 6 Stsff costs and emoluments S8lary ¢osts 2022 2021 Gross Salaries exdudiThJ trustees and key Managet personnel Employerfs National Insurance for all staff Employerfs operating ¢osts of defined contribution pension schernes 1.055 161 377 18
The Liverpool Mosque and Islamic Institute Notes to the Accounts for the year ended 5 April 2022 Totsl ¥al#rie$, w49es and related costs 1.216 7,283 The average number of part time staff ernployed in the year was The average number of full tift staff employed in the year rd5 The estimated full tirne equivalent number of all staff employed in the yearwd8 The estimatod 8quiv•l¢nt numb¢r of lull dme staff deploy8din dilfgrnrttlVjts$ In the year was.'_ Engaged on chantabie actwt Engaged on publtY activrties Engaged on fundra551ng activrties Engaged on management and administrabon rh• èstlm8tedfyll time equivalent numberof allstaff •mployed as above Neither the trustees nor any persons connected ¥Ath Ihem ha¥e recei¥ed any remuneration from the charity any lated entity, either in the currellt or prior year. No employees received emoluments lexdLw1iThJ perlon Cts) in excess of£60.OCMJ per annum. Any liabilites and assets as5rKiated %wth the scheme sh(y•m under deblors and creditors. 7 Defined bentrfit penslon s¢h¢mè The charity operate5 3 defined benefft pension scheme. anJ the ntri1.0ns chargeil in the SOFA in the year are shown above Any liabilite3 and 8$5ets associated with the scheme are shM LSrkr ar¥J credrtors. 8 Remuneratlon and payments to Trustees and persons connected wlth them No trualees or persons conneraed wth them recewed any reMur"0n trom the charity, or any related eth"ty. 9 Tangible flxad as$ots Current Y•èr Land and Building8 Plant & Machinery Motor Vehicles Totsl Co81 Al 6 April 2021 203.691 203,691 At 5 Aprll 2022 203,691 203,691 19
The Liverpool Mosque and Islamic Institute Note$ to the Accounts for the year ended 5 April 2022 Depreciatlon At 6 April 2021 Charge for the year At 6 Aprfl 2022 Net book value At S April 2022 203.691 203.691 At 5 Aprtl 2021 203,691 203,691 l assets a used for dired Charitab purposes. 10 Debtors 2022 2021 Trade debtors 11 Creditor5: amounts falling dug wlthin one yoar 2022 2021 Trade rxedrtors 12 Income and Expendlture account Summary 2022 2021 Al 6 April 2021 Surplu5 after tax for the ar 298.726 39,959 280.708 18,018 At S Aprll 2022 338,68S 298,726 13 No related party transactlon$ 14 Particulars of how particular funds are represented by assets and Ilabilities Al 6 Aprll 2022 Uhrestricted Do81gMi•d R¢¥irfethd fund• furK Total Fundg Tangibk Fixed Assets Current Asgets 203,691 135.594 203.691 135,594 338.685 338.685 At 6 Aprfl 2021 Unre¥strktsd Ilesigfiatsd funth R8stricted Totsl Fund lund• Tangible Fixed Assels 203.691 203,691 20
The Liverpool Mosque and Islamic Institute Notes to the Accounts for the year ended 5 April 2022 Current A88ets current Liabilities 95.035 95.035 298,726 298,726 16 Ghange In total funds over the year a5 shown In Note 14. analysed by Indlvldual fvnd$ In Tr*n3fè Funds funds In 2022 botswn carrled lunds In 2022 fOard to 2023 brought 2021 So8 Not8 16 Sge Nol¢ Unrestricted anddoslgnatedfunds... Unrestricted Revenue Funds 298.726 39,959 338,6B5 Total unrestricted and deslgnated funds 298,726 39,959 338,685 Total charity funds 298,726 39,959 338.686 16 Analysls of movements In funds over the year a$ shown In Note 15 Other Incom• Expttu Galns & Losses In ndS 2022 2Q22 2022 2D22 Unrestrlctedond deslgnate¢¢ lunds... Unrestricted Re¥enue Funds 62,215 122.2561 39.959 62.21S 22.256 39.959 17 The purposes for which the funds as UnroStrlct•dand d•$lgnat¥d lund$.'. These lunds are hekl lor the meeting the objectives of the charity. and io provide seryes for futu activities. and . subject to chanty lation. are free from all iestrictions on ¢heir use. Unrestricted R8venuè Funds 21
Tho Liverpool Mosque and Islamic Institute Detall•d •n•lyslB of Ineom• and •xpfrndltsro forlhe year 5 Aprll 2022 ts requlr¢d by thè SORP 2015 18 Don•iion8. Gfarbts antl LoyaGIos prtorY•lr d TF 2022 2022 22 Dontlans 91ts from IndMdu•l• Small dthiations Indiyiduaty 55 thon 45.688 23.827 Totsi doll4tlon8 gifts frryn 23.827 Total Oonation$. Grants and L¢g•¢i0s Totsi Donations, Gr•nt8 and L8gacles 23.827 19 In¢om8 Irtrm Gharftabl& athltle5- Tradln9 Atllvlllos Currentyear Fw 2022 Prlmry purw• and anc1114ry Ivldlry 2.180 Totsi Prfmary purpo•• •n¢lllary tradlrv 2,fBO 10 Tolal IKon* fvprn rlwrftabl•KUvll Prforyear Coirr+nty••r 21 Tolal Irh¢ome lffjm ¢MtitsWp trndy 2.180 Total from 2.180 21 Othot In¢om• and gal TtyAIF Curreniye4r 22 refund 47 47 377 Total yth•r Incom• 47 47 J77 22 Expendliurtr on Gharltablg •thhlo8- Dlr•ct #pendlng Current Year 2021 Gross wages and 531arie5- Charitab activit$ 1.05$
Tho Liverpool Mosque and l$laml¢ Ins D•tsll8d analys18 of Incom and •xpendllur• forth• arenl¢ 5 WI 2022 a• wulrnd by th8 SORP 2015 EM¢Yers. Nl- CharStsb Total dlrgctSPAndlng 23 Support Costs for thalliab a¥11 Ctrni Y• Employee Costs notlncludeditt dirtel costs Dtfin8d coniribulioD pension ¢O$iS - fecharged P10yet$ Donations 377 Premts¢$ Expens¢s Rales and water char98S ghl heal and pwer Propety insurance 1S.&2D 3.679 924 Admlnlstyatlvo ovorlpeds Expenses arKI maintenanr Council iax Professlon•l foes paid to dvi50rn tht•uditororexaminer Accountancy fee5 Other than examinabon or aJit foes Legal ar professional spa11) 1.774 Financial costs Deweciabon & Amortisabw Support Gosts before Yeallo¢aWon 20 20,601 Total support costs- Cyrr•n¢ Year 9.310 24 Total Chavftable expendiiufg T1 F Ctrni Y• ¥J22 Total direct spendThJ Total sUPPQrt cos15 20.101 20J01 Tot•1 chavltabl••xpkndknrv Prlor Year Total direct speling Total support cosls Total charltsbl• •xp¢thlluW• 16266