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 d￿UMentS on the operation of the Charity or on its
investment powers other than those imposed by Charity Law.
The trustees are all indivKIu￿s.

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 reS￿nall0n 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 P￿rniseS 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 pU￿1C 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 du￿ng 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 prin￿pIeS.
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 Ca￿ful 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 responsi￿e 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 repo￿n9 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
Mern*r 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 Char*lies Act 2011 and the Charities (Accounts and Reports) Regulations 2008.
Notwithstanding the explicrt reqU1￿ment 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 Tn￿lee5. 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 Inconsisten￿e8 ￿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 chari￿s 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 y￿J, 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 C￿Je￿iveS 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 compl*d 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 r*arTty as r8quiraY by Mth *bon 130 ofTh8 Charitr'es Act
2011-,
the finanaal statements do not a￿Ord wth thos? re￿r￿S,. 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 2￿8 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 prinCip￿S 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 Staterr￿nts 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 eX￿n￿lI￿re
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
Unrg*trl¢tad
Fund5
T4)tal
FLbnds
L*sty••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 a￿1v￿.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
c￿dItors= 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 CoM￿￿n9 the requirements of charity legislation with
respect to accounting records and the preparalion of a￿urtts.
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 p￿par￿1 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 prefe￿n￿ 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 p￿Paring the financAal statements. Other than these matters, the
Tru$tees are nol aware of any material u￿ertaIn1te5 about the ¢hantys thlity to contsnue as a going concem.
Rlsks and future assumpiions
The mosque is 8 public benefit entty. E¢xJnomic dthvnturns or unexreded ffinancial thal(eng85 may impact the
donations received by the mosque. This can lead to diffiCult￿S in funding proJed5 and delivering the intended services
to the comfflunity. The mosque assumes that tethnological advancements wll continue to improve rts operations,
fuThYraising r2pabilitEs, and cornmunKation Y￿h donors and tenefi￿arieS. It anticipates leveraging digttal plaffomis
and tools to enhance efficiency and reach a wder aLKYieThx.
Tangibh r￿eda$Sets
Tangible fixed asset5 are ￿aSured at their original value. or subsequent revalUa￿n, or if donated. as des¢rib8d
above. Cost value in¢l￿YeS all costs exPer￿d in ￿1￿JIr￿j 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. Ac￿rdInglY. 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
un￿st￿Cted 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 i*anty 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 y*ar
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 Manage￿￿t 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$, w49es and related costs
1.216
7,283
The average number of part time staff ernployed in the year was
The average number of full tift* staff employed in the year *rd5
The estimated full tirne equivalent number of all staff employed in the yearwd8
The estimatod 8quiv•l¢nt numb¢r of lull dme staff deploy8din dilfgrnrt￿tlVjts$ In the year was.'_
Engaged on chantabie act*wt
Engaged on publ￿tY 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 per￿lon C￿ts) 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$5ets associated with the scheme are shM LSr*kr ar¥J credrtors.
8 Remuneratlon and payments to Trustees and persons connected wlth them
No trualees or persons conneraed wth them recewed any reMu￿r￿"0n trom the charity, or any related eth"ty.
9 Tangible flxad as$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 fO￿ard 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• Exp￿￿ttu￿
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 T￿F￿
2022
2022
22
Don*tlans 91ts from IndMdu•l•
Small dthiations Indiyiduaty ￿55 thon
45.688
23.827
Totsi doll4tlon8 gifts frryn
23.827
Total Oonation$. Grants and L¢g•¢i0s
Totsi Donations, Gr•nt8 and
L8gacles
23.827
19 In¢om8 Irtrm Gharftabl& athltle5- Tradln9 Atllvlllos
Currentyear
Fw
2022
Prlm*ry purw• and anc1114ry Ivldlry
2.180
Totsi Prfmary purpo••
•n¢lllary tradlrv
2,fBO
10 Tolal IKon* fvprn rlwrftabl•KUvll
Prforyear
Coirr+nty••r
21
Tolal Irh¢ome lffjm ¢MtitsWp trndy
2.180
Total from
2.180
21 Othot In¢om• and gal
TtyAIF
Curreniye4r
22
refund
47
47
377
Total yth•r Incom•
47
47
J77
22 Expendliurtr on Gharltablg •thhlo8- Dlr•ct #pendlng
Current Year
2021
Gross wages and 531arie5-
Charitab￿ activit￿$
1.05$

Tho Liverpool Mosque and l$laml¢ Ins
D•tsll8d analys18 of Incom and •xpendllur• forth• ￿aren￿l¢ 5 WI 2022 a• wulrnd by th8 SORP 2015
EM￿¢Yers. Nl- CharStsb
Total dlrgctSPAndlng
23 Support Costs for thalliab￿ a￿￿¥11￿
Ctrni Y•
Employee Costs notlncludeditt dirtel costs
Dtfin8d coniribulioD pension
¢O$iS - fecharged ￿P10yet$
Donations
377
Premts¢$ Expens¢s
Rales and water char98S
ghl heal and pwer
Propety insurance
1S.&2D
3.679
924
Admlnlstyatlvo ovorlpe*ds
Expenses arKI maintenanr
Council iax
Professlon•l foes paid to *dvi50rn tht•uditororexaminer
Accountancy fee5 Other than
examinabon or a￿Jit foes
Legal ar￿ professional spa￿11)
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 spe￿ling
Total support cosls
Total charltsbl• •xp¢thlluW•
16266