2022-03-31-accounts

STEPNEY SHAHJALAL MOSQUE AND CULTURAL CENTRE DIRECTOR'S & TRUSTEE'S REPORT AND ACCOUNTS

For The Year Ended 31 March 2022

Company Number: 3832690

Charity Number: 1079423

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STEPNEY SHAHJALAL MOSQUE AND CULTURAL CENTRE

Contents

	Page
Charity Information	3
Directors' and Trustees' Report	4 to 6
Report of the Independent Examiner	7
Statement of Financial Activities	8
Balance Sheet	9
Notes to the Financial Statements	10 to 13

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STEPNEY SHAHJALAL MOSQUE AND CULTURAL CENTRE

Charity Information

Charity Information
Directors / Trustees:	Dr Muhammad Ali	Chairman
	Mr Nurul Islam	Vice Chair
	Mr Arzoo Miah	Secretary – Appointed on 20/02/2022
	Mr Mohammed Masud Ahmed	Assistant Secretary – Appointed on 20/02/2022
	Mr Ali Sadad	Treasurer
	Mr Mohammed Faruk Ahmed	Assistant Treasurer
	Mr Hakrul Islam	Education Secretary
	Mr Ful Miah	Trustee
	Mr Ali Hussain	Trustee
	Mr Md Elias Miah	Trustee
	Mr Makadas Ali	Trustee – Appointed on 20/02/2022
	Mr Waled Ahmed Choudhury	Trustee – Appointed on 20/02/2022
	Mr Mohammad Yusuf Choudhury	Trustee – Appointed on 20/02/2022
	Mr Abdul Mumin	Trustee – Appointed on 20/02/2022
Deceased:	Mr Mohammed Chand Miah	Trustee- 13/11/2022
Resignation:	Mr Mosobbir Ali	Vice Chair- Resigned on 20/02/2022
	Mr Mohammed Kamal Hussain	Trustee – Resigned on 20/02/2022
	Mr Mohammed Misbah Uddin	Trustee – Resigned on 20/02/2022
	Mr Shamim Ahmed Chowdhury	Trustee – Resigned on 20/02/2022
	Mr Muhammed Shafiq Islam	Trustee – Resigned on 20/02/2022
Co-opted Trustees:	Mr Nazmul Hasan
	Mr Abu Bokkor
	Mr Muhammad Abdul Latif
Company Number:	03832690
Charity Number:	1079423
Permanent Address:	81-83 Duckett Street	Registered Office Address:
	London	960 Capability Green
	E1 4TD	Luton, Bedfordshire
		LU1 3PE
Independent Examiner:	Misbahul Karim FCCA
	MMK Chartered Certified Accountants
	37th Floor, 1 Canada Square
	London, E14 5DY
Banks:	Lloyds Bank
	210 Commercial Road
	London E1 2JR
	Al Rayan Bank
	97-99 Whitechapel Road
	London E1 1DT
	Barclays Bank
	737 Barking Road
	London E13 9PL

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STEPNEY SHAHJALAL MOSQUE AND CULTURAL CENTRE Directors' and Trustees' Report For The Year Ended 31 March 2022

The Trustees, who are also the Directors of the charity for the purpose of the Companies Act, are pleased to present their report together with the financial statements of the charity for the year ended 31 March 2022.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s Constitution, applicable law and the requirements of the Statement of Recommended Practice, “Accounting and Reporting by Charities" issued in March 2005. The Directors of the charitable company (the charity) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Documents

The organisation is a charitable company limited by guarantee, incorporated on 27 August 1999 and registered as a charity on 16 February 2000. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.

Appointment of Trustees

The Directors of the company are also the charity’s Trustees for the purposes of charity law and under the company’s articles. Under the requirements of the Memorandum and Articles of Association, the members of Charity Trustees consist of at least three and not more than fifteen.

Trustee Induction or Training

The Trustees maintain a working knowledge of charity and company law and are kept up to date with the operations of the charity through board meetings.

Related Parties

Stepney Shahjalal Mosque and Cultural Centre Ltd (SSMCC) made no payments to the Trustees or Directors in the reporting year ended 31-03-2022.

Risk Management

The Directors and Trustees have identified the major risks to which the Charity is exposed and believe that the systems in place are adequate to mitigate those risks. The charity makes little use of financial instruments other than an operational bank account and so its exposure to price risk, credit risk, liquidity risk is not material for the assessment of the assets, liabilities, financial position and profit or loss of the charity.

Public Benefit Statement

The Trustees consider that they have complied with Section 17 of the Charities Act 2011 with regard to the guidance on public benefit published by Charity Commission. The paragraphs below demonstrate the public benefit arising through the Charity’s activities.

Objective and Activities

The Charity's objects and regulations are regulated by the constitution adopted on 12 August 1999 and incorporated by the Companies House on 27 August 1999.

Stepney Shahjalal Mosque and Cultural Centre Ltd (SSMCC) objectives are:

• To advance the Islamic religion among the local residents;

• • To advance religious education among children and adults; and`

• To provide facilities for recreation and leisure activities.

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In furtherance of these objects the charity provides prayer and other facilities, celebrates Islamic holidays and raises funds from the members of the public, especially by way of Friday, Eid and Ramadan collections.

To meet these objectives the charity seeks charitable donations and grants from the public at general and other institutions. This charity is managed by a committee (Board of Trustees) elected by the members to oversee the overall activities and the office bearers are in charge of the day-to-day running of the charity.

Roles and Contributions of Volunteers

SSMCC Ltd engages volunteers to support both individual programmes and the general operational procedures of the charity.

Trustees and/or principal officers

The following officers of the charity have held office for the whole of the year.

Dr Muhammad Ali - (Chair) Mr Ful Miah - (Secretary) Mr Ali Sadad - (Treasurer)

The Trustees are eligible to appoint additional co-opted Trustees into the management committee under the terms of the constitution.

Activities and Achievements

How our activities deliver public benefit:

The charity carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider that these activities, summarised below, provide benefit both to those who use the Mosque & Centre and the wider community of Stepney of London Borough of Tower Hamlets.

5 Daily Prayers

The Mosque has been open 365 days a year for the five daily prayers. We have 100-200 people attend on average for each prayer through which they have been fulfilling their spiritual needs. Also, the imam makes himself available for advice and consultation after each prayer.

Jummah

Every Friday the Mosque is open for the Jummah prayer. On average 1500-2000 people attend including children and women. A sermon is given to encourage people to be a responsible and caring Muslim and to participate locally to create social harmony; this is followed by a congregational prayer.

Eid and Tarawih Prayers

The two Eid prayers were held in the Mosque; Normally 4 Jammah takes place; approximately 4000 people attend Eid prayer including children and women. During the month of Ramadan, approximately 800 people attend the Tarawih prayers each night.

Evening & Weekend Madrasah

The Mosque has been a place of education and learning for the local community. Almost 200 pupils are taught a wide range of Islamic subjects from Monday to Friday for two hours each evening. Another 120 pupils are taught over the weekends.

Youth Activities

The Mosque provides facilities for local youths. The activities are provided for youths and it is run by youths. They run a weekly Arabic language class and there is a monthly programme where they learn Islamic knowledge combined with fun team-building activities and quizzes. They create bonds through learning, playing and eating together.

Facilities for Women

The Mosque provides prayer facilities for women for daily prayer, Jummah, Eid and Ramadan. The organisation provides counselling and education support services for women. Women’s Link Project, which works with isolated women to address social

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counselling and education support services for women. Women s Link Project, which works with isolated women to address social and welfare issues such as domestic violence, mental health, parental skills, etc.

Future Development

Current Trustees/Directors are determined:

To develop a purpose-built building for the charity with facilities for wider local communities and to promote social cohesion, To continue working in partnership with other charitable organisations, for example, the Council of Mosques, Tower Hamlets, To resume all activities like, sessions and seminars for raising community safety issues, awareness of ASB & parental responsibilities for the benefit of local residents,

To continue to work with Stepney Safer Neighbourhood Team,

To work with multi-faith groups in order to promote social harmony and a safer community,

To provide support and information to the public in order to improve health and socio-economic conditions, for example, advice sessions, and others to achieve charity’s aims and objectives.

Review of Transactions and Financial Position:

The statement of financial activities showed a net surplus for the year of £360,962 (2020/21 surplus £202,260) and total reserves stands at £2,661,803. (2020/21 reserves £2,300,841).

Principle Funding Sources

The principle funding sources of SSMCC Ltd for the year ended 31/03/2022 are 100% private donations.

Investment Powers and Policy

Under the Articles of Association, there are no restrictions upon investments made by the charity. All investments will be made following careful consideration by the Trustees to further the public benefit of the charity.

Charitable and Political Donations

SSMCC Ltd made no political or charitable donations in the reporting year ended 31/03/2022. All political or charitable donations will be made following careful consideration by the Trustees to further the public benefit of the charity.

Statement of Trustees' Responsibilities

Company law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the management committee should follow best practice and:

Select suitable accounting policies and apply them consistently; Make judgements and estimates that are reasonable and prudent; and

Prepare the financial statements on the going concern basis unless it is not appropriate to assume that the company will continue on that basis.

The Directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the current Trustees/Directors on 14 January 2022.

Signed on behalf of the Board of Trustees/Directors

............................................... Dr. Muhammad Ali Trustee/Director/Chairman

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STEPNEY SHAHJALAL MOSQUE AND CULTURAL CENTRE

For The Year Ended 31 March 2022

I report on the accounts of the company for the year ended 31 March 2022, which are set out on pages 8 to 13.

Respective Responsibilities of Trustees and Examiner

The trustees (who are also the directors of the company for the purpose of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

• Examine the accounts under section 145 of the 2011 Act;

• To follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• To state whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general directions given by the Charity Commission. 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 no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no other matter except that referred to in the above paragraph has come to my attention

1. Which gives me reasonable cause to believe that in, any material respect, the requirements:

-to keep accounting records in accordance with section 386 of the Companies Act 2006; and

-to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Misbahul Karim FCCA MMK Chartered Certified Accountants 960 Capability Green Luton LU1 3PE Date: 29/01/2023

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STEPNEY SHAHJALAL MOSQUE AND CULTURAL CENTRE STATEMENT OF FINANCIAL ACTIVITIES For The Year Ended 31 March 2022

Notes Incoming Resources Grants & Donations 2 Other Income Total Incoming Resources Resources Expended Charitable Activities 3 Governance Cost 4 Total Resources Expended Net Income For The Year Reconciliation of Funds: Total Funds Brought Forward Total Funds Carried Forward	Unrestricted Funds £ 488,004 5 488,009 125,247 1,800 127,047 360,962 2,300,841 2,661,803	Restricted Funds £ 7,321 - 7,321 7,321 - - - - -	2022 £ 495,325 5 495,330 132,568 1,800 134,368 360,962 2,300,841 2,661,803	2021 £ 306,364 6
				306,370
				102,310 1,800
				104,110
				202,260 2,098,581
				2,300,841

CONTINUING OPERATIONS

None of the Charity's activities were acquired or discontinued during the above two financial periods.

TOTAL RECOGNISED GAINS AND LOSSES

The Charity has no recognised gains or losses for the above two financial periods.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on pages 10 to 13 form part of these accounts.

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STEPNEY SHAHJALAL MOSQUE AND CULTURAL CENTRE

BALANCE SHEET AS AT 31 MARCH 2022

Notes Fixed Assets Freehold Land 5 Fixture & Fittings 5 Current Assets Debtors & Prepayment 7 Cash at Bank and In Hand 8 Creditors Amounts Falling Due Within One Year 6 Net Current Assets Total Funds of The Charity Unrestricted Funds- General	£ 10,523 699,009	2022 £ 2,577,139 2,703 2,579,842 81,961 2,661,803 2,661,803 2,661,803	£ 10,523 535,181	2021 £ 2,160,626 4,035
				2,164,661 136,180
	709,532 627,571		545,704 409,524
				2,300,841
				2,300,841
				2,300,841

These accounts were approved by the Board of Trustees on 14 January 2023

......................................... Dr Muhammad Ali

Dr Muhammad Ali Chair of the Board of Trustees ......................................... Mr Ali Sadad Treasurer

The notes on pages 10 to 13 form part of these accounts

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STEPNEY SHAHJALAL MOSQUE AND CULTURAL CENTRE Notes to the Accounts For The Year Ended 31 March 2022

1. Accounting Policies

1.1 Basis of Accounting

The financial statements have been prepared under the historical cost convention and in accordance with the applicable Accounting Standards , the Statement of Recommended Practice “Accounting and Reporting by Charities” published in March 2005. The principal accounting policies adopted in the preparation of the financial statements are set out below.

1.2 Incoming Resources

Voluntary income and donations are included in incoming resources when they are receivable, except when the donors specify that they must be used in future accounting periods or donors’ conditions have not been fulfilled, then the income is deferred. The income from fundraising ventures is shown gross, with the associated costs included in fundraising costs.

1.3 Resources Expended

Resources expended are included in the Statement of Financial Activities on accruals basis, excluded of VAT where applicable.

Expenditure that is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, they have been apportioned across the cost categories on a basis consistent with the use of those resources.

1.4 Going Concern Basis

The financial statements have been prepared on the going concern basis, as in the opinion of the trustees, there are no issues arising which would suggest any other basis as being more appropriate.

1.5 Depreciation

Depreciation is provided using the following rates and bases to reduce by annual instalments the cost, less estimated residual value, of tangible assets over the estimated useful lives:

Fixture & Fittings is 33% on Reducing Balance

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STEPNEY SHAHJALAL MOSQUE AND CULTURAL CENTRE Notes to the Accounts For The Year Ended 31 March 2022

2. Grants and Donations

Donations - Cash & Cheque Deposit Donations - Direct Credit Education & Training Eid Donations Membership & Nomination Fees Friday Collection - Cash Just Giving / Muslim Giving Weekend Madrasha Launchgood Ramadan Family Commitment (RFC) HMRC JRS Grant Ramadan Donations	Unrestricted Funds £ 92,143 148,314 63,045 7,706 9,375 103,800 38,602 4,529 4,984 7,101 - 8,405 488,004	Restricted Funds £ - - - - - - - - - - 7,321 - 7,321	2022 £ 92,143 148,314 63,045 7,706 9,375 103,800 38,602 4,529 4,984 7,101 7,321 8,405 495,325	2021
				£ 71,814 95,735 17,325 3,471 - 53,387 7,914 1,618 7,621 - 47,479 -
				306,364

3. Cost of Charitable activities

Cost Directly Allocated to Activities: Fundraising Cost Advertising and PR Bank Charges Cleaning Depreciation Events & Activities Imam & Teachers Remuneration Insurance Light and Heat Legal and Professional Fee Pensions Rates & Water Repairs and Maintenance Stationery and Printing Subscriptions Telephone and Internet Wages & Salaries 4. Governance Cost Accountancy Fee	2022 £ 21,350 220 2,243 372 1,332 - 16,534 1,665 8,776 13 530 500 7,864 2,861 716 194 67,398 132,568 2022 £ 1,800 1,800	2021
		£ - 320 1,862 206 1,988 6,555 10,120 1,593 5,276 513 205 312 9,196 1,656 716 229 61,563
		102,310
		2021
		£ 1,800
		1,800

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STEPNEY SHAHJALAL MOSQUE AND CULTURAL CENTRE Notes to the Accounts For The Year Ended 31 March 2022

5. Tangible Fixed Assets Freehold Land COST At 1 April 2021 2,160,626 Additions During The Year 416,513 As at 31 March 2022 2,577,139 DEPRECIATION At 1 April 2021 - Charge For The Year - As at 31 March 2022 - NET BOOK VALUES As at 31 March 2022 2,577,139 As at 31 March 2021 1,400,572 6.Creditors: Amounts Falling Due Within One Year Accountancy Fee Net Wages Tax & Social Security Qard-e-Hasanah 7. Debtors & Prepayment Prepayments LB Tower Hamlets	Fixture, Fittings & Equipment 19,199 - 19,199 19,199 - 19,199 - - 2022 £ 1,813 3,385 873 621,500 627,571 2022 £ 1,249 9,274 10,523	Portable Buildings 90,083 - 90,083 86,048 1,332 87,380 2,703 4,035	Total £
			2,269,908 416,513
			2,686,421
			105,247 1,332
			106,579
			2,579,842
			2,164,661
			2021
			£ 1,813 3,306 1,905 402,500
			409,524
			2021
			£ 1,249 9,274
			10,523

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STEPNEY SHAHJALAL MOSQUE AND CULTURAL CENTRE Notes to the Accounts For The Year Ended 31 March 2022

8.Cash at Bank and in hand Cash at Bank Cash in Hand	2022 £ 698,914 95 699,009	2021
		£ 535,172 9
		535,181

9.Transactions With Trustees

None of the trustees were remunerated or reimbursed expenses during the year.

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