KASIM BIN MOHAMMED AL -THANI (MAYFAIR ISLAMIC CENTRE)
(Annual Report & Accounts For the year ended 31[st] December 2020)
Charity Registration No: 1075012
LEGAL AND ADMINISTRATIVE INFORMATION
Reference and administrative details
| Charity Number | 1075012 |
|---|---|
| Principal Address | 19 Hertford Street |
| London | |
| W1J 7RU | |
| Trustees | H E Ahmed Al-Marri |
| Sh Mansour Mohammed A A Al-Mesleh | |
| Mr Mohammed El Khamlichi | |
| Mr Nasser Yousuf A A AL-Sulaiti | |
| Dr Mohamad Al Kaabi (resigned on 25.07.2020) | |
| Chief Executive officer | Dr Hafez Ahmad |
| Bankers | AL Rayan Bank |
| 77-79 Edgware Road | |
| London | |
| W2 2HZ | |
| Qatar National Bank (This account was closed on 30.06.2020, | |
| due to bank’s strategic approach towards the charities ac- | |
| count) | |
| Unity Trust Bank (opened in August 2020). | |
| Accountants | SMQ Accountancy and Management Consultancy Ltd |
| Crown House, Suite 702 | |
| North circular road | |
| Solicitors | Farooq Bajwa & Co |
| 45 Charles street | |
| London | |
| W1J 5EH |
KASIM BIN MOHAMMED AL-THANI MAYFAIR ISLAMIC CENTRE TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
st Trustees Report & Accounts for the year ended on 31 December 2020.
The Board of Trustees present their report, together with the audited financial statements of Kasim Bin Mohammed Al-Thani (the charity) for the year ended 31[st] December 2020.
The trustees confirm that the financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s governing document, applicable law, and the requirement of the Statement of Recommended Practice ( SORP FRS 102 ) , “ Accounting and Reporting by Charities “ (effective January 2016) and in accordance with the Charities Act 2011.
Structure, governance, and management :
The charity was formed by a trust deed dated 6 November 1998 and registered on 7th April 1999.
Under the terms of the Trust deed, the trustees are appointed to the board of trustees and there are currently four trustees (Dr. Dr Mohamad Al Kaabi resignation of the health treatment at 25 of July 2020).
On the appointment of trustees, they are given a copy of the charity's constitution to read and fully understand to ensure that they act in the furtherance of the charity's objectives.
They are also given various booklets issued by the charity commission to ensure that they understand the regulations governing the charity.
The Board of Trustees meets quarterly. Other ad hoc meetings and telephone conferences involving either the whole Board or selected members of the Board are also held as required. Office bearers – Chairman, Treasurer and CEO - are responsible for the day to day running of the charity and manage the staff and volunteers of the charity on behalf of the trustees.
Risk management:
The Trustees have assessed the risks the charity faces and have drawn up a risk matrix which identifies the major risks by area of activity, the nature of those risks, the likelihood of those risks happening, and the measures taken to manage them. The trustees review this risk matrix from time to time.
The trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks
that have been identified. Insurance cover is in place and the finances of the Mosque are kept under review. Appropriate Disclosures DBS checks, supported by regularly reviewed policies, are made for all those who work with children or other vulnerable groups within the Mosque or community centre.
Strategies:
We want to make our centre an accessible and welcoming venue where all Muslims, or those who wish to know more about our faith, can gather to learn about the religion and worship. An important part of our strategy is community welfare and education. All our community facilities and activities welcome the participation of all in our local community, Muslims, and non- Muslims alike.
Most of our activities are free and supported by donations or grant funding. Where a charge is made, concessions are made for students, people on means-tested benefits and pensioners.
We also endorse interfaith dialogue with other religious groups to clarify misconceptions, finding common ground, and enhancing civil society through promoting harmony and common values.
Our values
Transparency by communicating internally and externally with unwavering people, honesty, and respect .
Integrity : We act transparently with our mission, being honest and transparent in what we do and say. We openly collaborate in pursuit of the truth. We have no tolerance for politics, hidden agendas, or passive-aggressive behaviour.
Respect : We affirm the dignity, potential and contribution of participants, donors, partners, staff, and volunteers.
Partnerships : We always aim to work to serve the wider community.
Quality: We constantly challenge ourselves to the highest levels of learning and performance to achieve greater impact.
Objectives of the charity:
1) To provide a religious place of worship in the locality of London to advance and promote the knowledge of the religion of Islam for the public benefit.
2) To advance education of Muslims.
3) To provide facilities for the establishment of a library and resource centre for the promotion of Islamic education.
4) To relieve poverty within the Muslim community.
Our objectives are set to reflect our faith and community aims. Our dual aims to remain to provide a facility where Muslims can worship and to provide a community facility for all the inhabitants of in the locality of London.
It also aims to advance the education of Muslims and to relieve poverty within the Muslim community. The policies adopted in furtherance of these objectives are shown in the review of activities below, and there has been no change in these during the year.
Public benefit statement:
The charitable objective of Mayfair Islamic Centre set out in its Memorandum and articles of association is to advance and promote the knowledge of the religion of Islam for the public benefit.
The Trustees have considered how our work may most effectively further our charitable objectives for the benefit of the public and have had regard to the charity commissions guidance on public benefit when reviewing the aims and objectives of the charity and planning future activities.
Review of activities:
Activities and achievements:
The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities provide benefit both to those who worship at our Mosque and the wider community of Westminster and surrounding areas.
Religious activities:
Our Mosque provides a centre for prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activities including:
Prayers : The Mosque is open all day for daily and Friday prayers. During the week we have hundreds of people who regularly attend daily prayers and around 500 who regularly attend Friday and Ramadan prayers. Due to Covid-19 in the beginning of year 2020 we had to adapt to safety measures including social distancing and even close the Mosque during the lockdown.
The reading of the Quran and Hifz : Reading and memorisation of the Quran are considered an important element of religious education and training.
Community activities:
Festivals : The Mosque prepares food during the month of Ramadan for those attending our Mosque who wishes to break their fast together. Eid El ADHA was also celebrated at the Mosque with a family day. During this year because of the Pandemic, we did not open for Ramadan and no activities took place.
Nikkah : The Mosque provides Muslim couples with an appropriate location for Nikkah (Islamic marriage). Subject to civil registration. The charity completed many marriage contracts and acted as mediators in divorce cases under Sharia Law. It also acted as a mediator to help resolve family disputes in many cases.
Lectures and Study circles : The Mosque organises weekly lectures and study circles for its community in a daily basis on issues related to the religion of Islam, also, from time to time we invite guests and Scholars to give lectures on different topics of Islam. During this year because of the Pandemic, we did not have this activity from the beginning of year 2020.
Weekend School : The charity supports financially, AL Najah Educational Project Ltd, a company limited by guarantee which was formed for the sole purpose, of running a Weekend school for Arabic and extra curriculum activities at Hampstead School, Westbere Road London, NW2 3RT.
Nadi Park Royal : The charity also financially supports Nadi PR Ltd a company Limited by guaranteed number 11106630 which was formed for the purpose of running sports and youth activities at 260 old Oak Common Lane NW10 6DX.
Financial Assistance :
The Charity no longer makes donations to other charities, instead, larger fees were paid to Al Najah Educational Project Ltd and Nadi PR Ltd to carry out charitable activities on behalf of the charity
Reserve’s policy:
It is the policy of the charity that unrestricted funds which have not been designated for a specific use will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. They consider the minimum level of reserves will be equivalent to at least six months.
In calculating the charity's reserves, the trustees have deducted from the total of unrestricted funds.
Tangible fixed assets as shown in the financial statements; this leaves free reserves of £356,404 (2019: £282,619).
Statement of trustees' responsibilities:
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and UK Generally Accepted Accounting Practice (United Kingdom Accounting Standards). Charities’ law requires the Trustees to prepare financial statements for each financial year. Under Charity Commission law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the situation of the charitable charity and of the incoming resources and application of resources, including the income and expenditure of the charitable Charity for that period. In preparing these financial statements, the Trustees are required to:
Select suitable accounting policies and then apply them consistently.
- Observe the methods and principles in the Charities SORP.
Make judgements and estimates that are reasonable and prudent. State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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a) Select suitable accounting policies and then apply them consistently.
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b) Observe the methods and principles in the Charities SORP.
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c) Make judgements and estimates that are reasonable and prudent.
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d) State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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e) Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable Charity’s transactions, disclose with reasonable accuracy at any time the financial position of the charitable Charity and the group and enable them to ensure that the financial statements the Charity’s constitution.
They are also responsible for safeguarding the assets of the charitable charity and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities Insofar as each of the Trustees of the charitable charity at the date of approval of this report is aware there is no relevant audit information (information needed by the charitable charity auditor in connection with preparing the audit report) of which the charitable charity auditor is unaware.
Each Trustee has taken all the steps that he should have taken as a trustee to make himself aware of any relevant audit information and to establish that the charitable charity’s auditor is aware of that information.
Approved by the 13[th] of July 2021 and signed on their behalf:
Signature
Mansour Mohammed El-Mesleh
Chairman
INDEPENDENT EXAMINER’ S REPORT TO THE TRUSTEES OF
KASIM BIN MOHAMMED AL-THANI MAYFAIR ISLAMIC CENTRE
I report on the accounts of the charity for the year ended 31[st] December 2020, which are set out on pages 6 to12.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility:
a) Examine the accounts (under section 145 of the 2011 Act;
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b) To follow the procedures laid down in the General Directions given by the Charity Com-
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missioners (under section 145(5)(b) of the 2011 Act);
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c) To state whether particular matters have come to my attention.
Basis of independents examiners Report:
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
(1) Which gives me reasonable cause to believe that in any material respect the requirements: a) to keep accounting records in accordance with section 140 of the 2011 Act; and b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
(2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
S M Q Accountancy and Management Consultancy Ltd Crown House-Suite 702, North Circular Road London NW10 7PN Date: 13[th] July 2021
KASIM BIN MOHAMMED AL-THANI MAYFAIR ISLAMIC CENTRE STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2020
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| INCOMING RESOURCES | Notes | fund | fund | 31.12.2020 | 31.12.2019 |
| Donations | 2 | 419,941 | - | 419,941 | 421,000 |
| Other income - HMRC JRS Furlough | 34,963 | - | 34,963 | - | |
| Investment income | 2,477 | - | 2,477 | 2,433 | |
| Total | 457,381 | - | 457,381 | 423,433 | |
| RESOURCES EXPENSES | |||||
| Charitable activities | 3 | 381,400 | - | 381,400 | 415,093 |
| Others | 4 | 2,196 | - | 2,196 | 3,854 |
| Total | 383,596 | - | 383,596 | 418,947 | |
| Net Income / Expenditure | 73,785 | - | 73,785 | 4,486 | |
| Net Movement in funds | 73,785 | - | 73,785 | 4,486 | |
| Reconciliation of funds | |||||
| Total funds as at 01.01.2020 | 282,619 | - | 282,619 | 278,133 | |
| Total funds 31.12.2020 | 356,404 | - | 356,404 | 282,619 |
The Statement of Financial Activities includes all surpluses and deficits in the year. All incoming resources and resources expended derive from continuing activities.
KASIM BIN MOHAMED AL-THANI MAYFAIR ISLAMIC CENTRE
BALANCE SHEET AS AT 31 DECEMBER 2020
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| fund | fund | 31.12.2020 | 31.12.2019 | ||
| TANGIBLE ASSETS | |||||
| Fixed Assets | 17,825 | 17,285 | 19,804 | ||
| CURRENT ASSETS | |||||
| Debtors | 251 | 251 | 251 | ||
| Cash in Hand and Bank | 344,745 | 344,745 | 262,884 | ||
| Total Current Assets | 344,996 - | 344,996 - | 344,996 - 344,996 |
263,135 | |
| CREDITORS | |||||
| Amounts falling due within | |||||
| one year | (6,417) | (6,417) | (320) | ||
| NET CURRENT ASSETS | 338,579 - | 338,579 - | 338,579 - 338,579 |
262,815 | |
| TOTAL ASSETS LESS CURRENT | |||||
| LIABILITIES | 356,404 - | 356,404 - | 356,404 - 356,404 |
282,619 | |
| NET ASSETS | 356,404 - | 356,404 - | 356,404 - 356,404 |
282,619 | |
| FUNDS | |||||
| Unrestricted funds | 15 | 356,404 | 356,404 | 282,619 | |
| Restricted funds | - | - | |||
| 356,404 - | 356,404 - | 356,404 - 356,404 |
282,619 |
The financial Statements were approved by the Trustees and were signed on their behalf by:
Signed:
……………………….. Mansour Mohammed El-Mesleh Date: 13[th] July 2021
KASIM BIN MOHAMMED AL-THANI MAYFAIR ISLAMIC CENTRE NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2020
1: Basis of Preparation:
1.1 Basis of Accounting:
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice. Accounting and Reporting by Charities preparing their accounts in accordance with the relevant Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102 issued on 16 July 2014 and with the Charities Act 2011.The Charity constitutes a public benefit entity as defined by FRS 102.
1.2 Income:
All incoming resources are included in the statement of financial activities (SoFA) when the charity has entitlement to the funds, certainty of receipt and when the amount can be measured with sufficient reliability. There has been no offsetting of assets and liabilities or income and expenses unless permitted by FRS102 SORP. Grants and donations are only included in the SoFA when the general income recognition criteria are met. The charity occupies rent free building at 19 Hertford Street London W1J 7RU from Al-Andalus Investment & Co. This was not included as donated service nor as an expense as the value of the service cannot be measured with reliability.
1.3 Expenditure and Liabilities:
Expenditure is accounted for on an accrual basis and has been included under expense categories that aggregates all costs for allocation by natural category.
Support costs are those costs incurred directly in support of expenditure on the object of the charity. Governance cost are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements. The charity made no redundancy payment during the reporting period.
1.5 Tangible Fixed Assets:
These are capitalised if they are used for more than one year and are stated at cost less depreciation. Depreciation was charged so as to write off the cost of fixed assets over their estimated useful. Depreciation was charged so as to write off the cost of fixed assets over their estimated useful lives using the reducing balance method at the rate of 25% p.a Leasehold property was depreciated fully using the straight-line basis over the useful life of the lease. All assets costing more than £50 are capitalised and at historic cost. Fixed assets are stated at cost less, accumulated depreciation.
1.6 Charitable activities
Charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.
1.7 Governance costs
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity, and include its accountancy and independent examination fees and costs linked to the strategic management of the charity.
1.8 Current Assets Investments
The charity has cash on deposit to meet short term cash commitments as they fall due.
KASIM BIN MOHAMMED AL-THANI MAYFAIR ISLAMIC CENTRE NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 DECEMBER 2020
2. DONATIONS AND LEGACIES
| 2. DONATIONS AND LEGACIES | ||
|---|---|---|
| 31.12.20 | 31.12.19 | |
| Donations - Ministry of Awkaf in Qatar | 419,941 | 420,000 |
| Other Donation | - | 1,000 |
| Investment Income- Return on Savings | 2,477 | 2,433 |
| HMRC JRS Furlough income | 34,963 | - |
| Total Income | 457,381 | 423,433 |
| 3. Expenditure on charitable activities - All unrestricted | 31.12.2020 | 31.12.2019 |
|---|---|---|
| Alnajah Educational Project Ltd | 72,100 | 105,975 |
| Nadi PR Ltd | 48,250 | 109,094 |
| Professional + Consultancy Fees | 26,599 | 13,290 |
| Ramadan Breakfast and Masjid Expenses | 51,000 | 24,957 |
| Staff cost | 109,485 | 98,433 |
| Rent and Rates | 15,065 | 6,797 |
| Light and heat | 6,979 | 6,638 |
| Building repairs and maintenance | 10,225 | 3,510 |
| Cleaning | 31,939 | 29,209 |
| Insurance | 4,237 | 5,993 |
| Transport and port handling charges | - | 1,249 |
| Bank Charges and Interest | 69 | 58 |
| Telephone and Fax | 1,198 | 1,210 |
| Other expenses | 189 | 138 |
| Printing postage and stationery | 319 | 526 |
| Depreciation | 5,942 | 8,016 |
| 383,596 | 415,093 |
Al Najah educational Project Ltd is a company limited by guarantee registered in England and Wales under number 7627291 the directors of which are employees of the charity.
The service agreement between the charity and the company states that annual fees payable to the company are £72,000 per annum. Fees paid by the charity during the period were £66,100 (2019: £105,975). The additional fees relates to additional activities requested by the charity to be performed by the company.
The service agreement with Nadi PR Ltd states that the annual fee to be paid by the charity s £48,000. Actual fees aid during the year were £48,250 (2019: £109,094). The additional fees relate to additional services requested by the charity.
MAYFAIR ISLAMIC CENTRE
NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 DECEMBER 2020
| 4. Governance costs | 31.12.2020 | 31.12.2019 |
|---|---|---|
| Accountancy fees | 1,196 | 2,414 |
| Independent Examination | 1,000 | 1,440 |
| 2,196 | 3,854 | |
| 5: Net income / (outgoing) resources for the year are stated after | ||
| charging: | ||
| 31.12.2020 | 31.12.2019 | |
| Depreciation of tangible fixed assets | 5,942 | 8,037 |
| Independent Examination Fee | 1,000 | 1,440 |
| Accountancy services | 1,196 | 2,414 |
| 8,138 | 11,891 | |
| 6: Analysis of staff costs | ||
| 31.12.2020 | 31.12.2019 |
|
| Wages & salaries | 102,510 | 90,482 |
| Social security costs | 4,827 | 6,115 |
| Pension costs | 2,148 | 766 |
| 109,485 | 97,363 |
in providing either governance of the Charity or support services to charitable activities. No employee had emoluments in excess of £60,000 (2019 - NIL)
No trustee received any remuneration during the period. (2019 £NIL)
No trustee received any benefits in kind during the period. (2019 £NIL)
No trustee received any reimbursement of expenses during the period. (2019 £NIL) Salary paid to Senior Manager was £40,176 (2019: £40,176)
7. Tangible Fixed Assets
| 7. Tangible Fixed Assets | ||
|---|---|---|
| Fixtures, Fitting | Improvement | |
| & Equipments | Leasehold property | |
| COST | ||
| At 1st January 2020 | 83,266 | 14,153 |
| Additions | 3,964 | - |
| At 31st December 2020 | 87,230 | 14,153 |
| DEPRECIATION | ||
| At 1st January 2020 | 63,463 | 14,152 |
| Charge for the year | 5,942 | - |
| At 31st December 2020 | 69,405 | 14,152 |
| NET BOOK VALUE | ||
| At 31st December 2020 | 17,825 | 1 |
| At 31st December 2019 | 19,803 | 1 |
NOTES TO THE ACCOUNTS (CONTINUED) YEAR ENDED 31 DECEMBER 2020
KASIM BIN MOHAMMED AL-THANI MAYFAIR ISLAMIC CENTRE
| 8. Debtors: amounts falling due within one year | 8. Debtors: amounts falling due within one year | 31.12.2020 | 31.12.2019 | |
|---|---|---|---|---|
| £ | £ | |||
| Other debtors and prepayments - unrestricted | 251 | 251 | ||
| 10. Cash at bank and in Hand - unrestricted | 31.12.2020 | 31.12.2019 | ||
| £ | £ | |||
| Cash and cash equivalents - unrestricted | 344,745 | 262,884 | ||
| 11. Creditors: amounts falling due within | one year | 31.12.2020 | 31.12.2019 | |
| £ | £ | |||
| PAYE | 417 | 320 | ||
| Other creditors and accruals | 6,000 | - | ||
| 6,417 | 320 | |||
| 12. Analysis of charitable funds | At 01.01.20 | Income | Expenditure | At 31.12.20 |
| Analysis of fund movement | ||||
| Total unrestricted funds | 282,619 | 457,381 | 383,596 | 356,404 |
| Restricted funds | ||||
| Sadaqah, Zakat and Iftar funds | - | - | - | - |
| Total funds restricted + unrestricted | 282,619 | 457,381 | 383,596 | 356,404 |
Restricted funds are to be used only for the following specific purposes:
Restricted donations are those which are spent in accordance with donors' instructions.
There was one such donation this year restricted to Iftar.
12. Related Party Transactions and Trustee's Remuneration
No remuneration directly or indirectly out of the funds of the charity was paid or is payable for the year to any trustees or to any person or persons known to be connected with any of them. AL Najah Educational Project Ltd whose directors are employees of the charity received fees totalling to £66,100 during the period (2019: £105,975) see note 3 above.