2022-04-30-accounts - The Bath Islamic Society Limited

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THE BATH ISLAMIC SOCIETY LIMITED TRUSTEES' REPORT FOR THE YEAR ENDED 31[st] March 2022

The trustees present their report and accounts for the year ended 31 March 2022. The accounts have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s constitution.

Structure, governance, and management

The charity is a company limited by guarantee. The charity's objects are to advance the welfare and religious thought of Muslims and to promote the social, educational and religious activities of Muslims. The trustees, who are also the directors for the purpose of company law, and who served during the year were:

Risks and mitigation

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Objectives and activities

The policy adopted in furtherance of these objects is to maintain a cultural and religious centre within Bath and surrounding areas and there has been no change in this during the year.

We would like all the faiths to have a Harmonies atmosphere, Our dual aims remain to provide a facility whereby Muslims can worship in a healthy atmosphere and to provide a community facility for all the inhabitants of Bath to interact and learn about the faith harmoniously. Our long-term ambition to build the self-confidence BIS’s Muslims in their faith and through our community facilities and activities help makes our area a peaceful, vibrant and harmonious community.

Areas of improvement

Our aim to have a bigger Islamic centre in the heart of bath for all areas that the charity wish to improve upon are looking for ways to expand the size of the premises through either building or finding a new site. As the years go on the number of local Muslims and those attending the BISOC are increasing. Yet at present, the building is sufficient to hold the number of public attending prayer ceremonies. Also, the charity are predominantly managing on a series of existing regular monthly donations and the weekly fundraising each Friday and income from investment properties.

Also, the trustees are looking for more ways and activities in order to facilitate the integration within the larger Bath community of other faiths.

The masjid/mosque is a place for congregation, a centre of excellence for knowledge, economic pursuit, and community services. Giving religious instruction and social discussions. The Mosque plays a crucial role in various aspects of Muslim life and beyond into the larger community. It has great potential to ensure that the welfare of nearby society is well-taken care of. In order to achieve the said objective, the Bath Islamic Society should continue to have a strong financial performance and community backing.

Our main aims at The Bath Islamic Society is to help to bring the Muslim and local community together to engage with each other and build long lasting and strong relationships with one another. We have been organising community events such as Ramadan daily Breaking the Fast, Eid parties and family gatherings where we encourage families to bring their children to all come and enjoy a pleasant atmosphere and good food with each other. We have also been organising regular indoor football at a local sports centre throughout the year, which has been proven successful and enjoyable for the many participants. To achieve these aims in the most efficient way, we have clearly defined our different roles as trustees so that we are able to run the society and any additional projects with ease.

Throughout the year, we have come a long way regarding improving the management of the society and we are aiming to constantly improve. Also, we have largely involved the number of core services which have continued throughout the year. This includes personal and private Islamic advice from the Imam. Five daily time prayers with facilities for both men & women. Marriage advice and Islamic marriage ceremonies. Also, death advice and the prayer/support service in case of deaths. Support for Islamic burials. Also for other services which require the advice and support of the imam including the police force local council, university & hospital. He is at hand as and when required.

BIS prepare food during the wholly month of Ramadan for those attending to break their fasting at the mosque. Also, two Eid parties were celebrated with a family day activity.

Bath Islamic centre also help and advice new comers to the area and the ever changing student population that may need support in becoming settled in Bath. Numerous multi faith events are attended by the BISOC. Our objectives for the coming year shall be to continue to have more successful family events, continue to improve on the building of the society and continue to give the Muslim community a strong sense of belonging and identity. The trustees are putting a lot of emphasis on ensuring good governance and compliance for the following year. Also the charity is registered for HMRC gift aid.

Declarations

The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees

Signature:

Full name: Shahid Mahmood

Position: Chairman Dated: 27/02/2023

Charity Name:

The Bath Islamic Society Limited

Company Number: 1756905 Charity Number: 1080827 Time period: From 01-May-21 To 30-Apr-22

Documents provided:

Trustees Annual Report Independent Examiners report Sofa Balance Sheet Notes to the accounts; N1 to N29

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ The Bath Islamic Society Ltd members of On accounts for the year Charity ended[30/04/2022] no 1080827 Set out on Pages One of this report

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 for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. I Buhir Rafiq am qualified to undertake the examination by being a qualified and Licensed member of The Association of Accouting Technicians licence no 4014.

It is my responsibility to:

· Examine the accounts under section 145 of the Charities Act,

· To follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

· To state whether particular matters have come to my attention

My examination was carried out in accordance with 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 the 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.

Basis of independent examiner’s statement

Independent examiner's

statement[In connection with my examination, no material matters ] have come to my attention which gives me cause to believe that in, any material respect:

· the accounting records were not kept in accordance with section 130 of the Charities Act; or

· the accounts did not accord with the accounting records; or

· the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 20/01/2023 Name: Buhir Rafiq Relevant professional qualification(s) or body (if Association of Accouting Technicians any): Address: Alexandra Gate Business centre 2, Fford Pengam Cardiff, CF24 2SA Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and Give here brief details of any items that Not Applicable the examiner wishes to disclose .

Charity Name The Bath Islamic Society Ltd Charity No 1080827 Company No 1756905 Annual accounts for the period

Period end date 30/04/2022

Period start date

01/05/2021

Section A Statement of financial activities (including summary income and expenditure account)

	Guidance Note	Unrestricted funds	Restricted income funds	Endowment funds	Endowment funds	Total funds	Prior year funds	Prior year funds
		£	£	£		£	£
Income (Note 3)		F01	F02	F03		F04	F05
Income and endowments from:
Donations and legacies (Charity)	S01	7,169	1,435	-		8,604		35375.59
Charitable activities	S02		-	-		-		-
Other trading activities	S03		-	-		-		-
Investments (Properties)	S04	19,950	-	-		19,950		12350
Separate material item of income	S05		-	-		-		-
Other	S06	-	-	-		-		-
*Total*	S07	27,119	1,435	-		28,554		47,726
Expenditure (Notes 6)
Expenditure on:
Raising funds & Investment (Property) expediture	S08		-	-		-		1505.62
Charitable activities	S09	10,351	1,435	-		11,786		39485.05
Separate material expense item	S10
Other	S11	800	-	-		800		-
*Total*	S12	11,151	1,435	-		12,586		40,991
Net income/(expenditure) before tax for
the reporting period	S13	15,968	-	-		15,968		6,735
Tax payable	S14	-	-		-	-		-
Net income/(expenditure) after tax before
investment gains/(losses)	S15	15,968	-	-		15,968		6,735
Net gains/(losses) on
investments	S16	-	-		-	-		-
Net income/(expenditure)	S17	15,968	-	-		15,968		6,735
Extraordinary items	S18	-	-	-		-
Transfers between funds	S19	-	-	-		-		-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the
charity’s own use	S20	-	-	-		-		-
Other gains/(losses)	S21	-	-	-		-		-
*Net movement in funds*	S22	15,968	-	-		15,968		6,735
*Reconciliation of*
*funds:*
Total funds brought forward (30/04/2020)	S23	1,353,652	23,259	-		1,376,911	1,370,176
*Total funds carried forward*	S24	1,369,620	23,259	-		1,392,879	1,376,911

Charity Name The Bath islamic society Ltd Charity No 1080827 Company No 1756905

Date of balance sheet: from 01 May 2021 to 30 Apr 2022

Section B Balance sheet

Unrestricted funds £ F01 - 604,747 - 730,154	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - 604,747 - - - 730,154	Total last year £ F05
			- 601,681 - 730,154
1,334,901	-	- 1,334,901	1,331,835
- 1,000 - 58,129	- - - - 0	- - - 1,000 - - - 58,129
			- 1,000 - 44,529
59,129	- 0	- 59,129	45,529
			697 -
0	- 0	- 0

59,128	- 0	- 59,128	46,226

1,394,029	- 0	-1,394,029	1,378,061
			1,150 -
1,150 -	- -	- 1,150 - -

1,392,879	- 0	- 1,392,879	1,376,911
- 1,369,620	23,259	- 23,259 - 1,369,620 -	- 23,259 1,353,652
1,369,620	23,259	- 1,392,879	1,376,911

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors

Print Name 's Iqubal Hussain Signature Director	Date of approval dd/mm/yyyy 01/02/2023 Print name Date dd/mm/yyyy 01/02/2023 Print name

Signature of director authenticating accounts being sent to Companies House

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with  Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that Islamic centre premesis & Investment properties are currently support the conclusion that the charity is a being utilised. Bank accounts are open and business is going concern; continuing Disclosure of any uncertainties that make the going concern assumption doubtful;

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

Yes  * -Tick as appropriate No 

Please disclose:

(i) the nature of the change in accounting policy;

(ii) the reasons why applying the new accounting policy provides more reliable and more relevant information; and

(iii) the amount of the adjustment for each line affected in the current period, each prior period presented and the aggregate amount of the adjustment relating to periods before those presented, 3.44 FRS102 SORP.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

Yes  No 	* -Tick as appropriate
*Please disclose:*
*(i) the nature of any changes;*
*(ii) the effect of the change on income and expense or*
*assets and liabilities for the current period; and*
*(iii) where practicable, the effect of the change in one or*
*more future periods.*

1.5 Material prior year errors

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No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes 
-Tick as appropriate
No 
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change N/A in accounting policy

Reconciliation of funds per previous GAAP to funds determined under FRS 102

Fund balances as previously stated

Start of End of period period £ £ N/A

Adjustments:

Fund balance as restated

Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

Net income/(expenditure) as previously stated Adjustments:

End of £ N/A

Previous period net income/(expenditure) as restated

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources;  it is more likely than not that the trustees will receive the resources; Yes No N/a  the monetary value can be measured with sufficient reliability.    There has been no offsetting of assets and liabilities, or income and expenses, unless Yes No N/a Offsetting required or permitted by the FRS 102 SORP or FRS 102.    Grants and donations are only included in the SoFA when the general income Yes No N/a Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).    In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to Yes No N/a the grant only occurs when the performance related conditions are met (5.16 FRS 102    SORP). Legacies are included in the SOFA when receipt is probable, that is, when there has Legacies been grant of probate, the executors have established that there are sufficient assets in Yes No N/a the estate and any conditions attached to the legacy are either within the control of the    charity or have been met. Yes No N/a Government grants The charity has received government grants in the reporting period    Gift Aid receivable is included in income when there is a valid declaration from the Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that Yes No N/a donations and gifts gift and is treated as an addition to the same fund as the initial donation unless the    donor or the terms of the appeal have specified otherwise. Contractual income and This is only included in the SoFA once the charity has provided the related goods or Yes No N/a performance related services or met the performance related conditions.    grants Yes No N/a Donated goods are measured at fair value (the amount for which the asset could be Donated goods exchanged) unless impractical to do so.    The cost of any stock of goods donated for distribution to beneficiaries is deemed to be Yes No N/a the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised    as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in Yes No N/a 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from    other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets Yes No N/a and included in the SoFA as incoming resources when receivable.    Gifts in kind for use by the charity are included in the SoFA as income from donations Yes No N/a when receivable.    Donated services and Donated services and facilities are included in the SOFA when received at the value of Yes No N/a facilities the gift to the charity provided the value of the gift can be measured reliably.    Donated services and facilities that are consumed immediately are recognised as Yes No N/a*

Donated services and facilities that are consumed immediately are recognised as i ith i l t t i d d th i t

income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

Support costs	The charity has incurred expenditure on support costs.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable
royalties and dividends	can be measured reliably.
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions	and Legacies.
	Membership subscriptions which gives a member the right to buy services or other
	benefits are recognised as income earned from the provision of goods and services as
	income from charitable activities.
Settlement of insurance claims	Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.
Investment gains and losses	This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the
	year.
2.3 EXPENDITURE	AND LIABILITIES
	Liabilities are recognised where it is more likely than not that there is a legal or
Liability recognition	constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and support	Support costs have been allocated between governance costs and other support.
costs	Governance costs comprise all costs involving public accountability of the charity and
	its compliance with regulation and good practice.
	Support costs include central functions and have been allocated to activity cost
	categories on a basis consistent with the use of resources, eg allocating property costs
	by floor areas, or per capita, staff costs by the time spent and other costs by their
	usage.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of
conditions	service or output to be provided, such grants are only recognised in the SoFA once the
	recipient of the grant has provided the specified service or output.
Grants payable without	Where there are no conditions attaching to the grant that enables the donor charity to
performance conditions	realistically avoid the commitment, a liability for the full funding obligation must be
	recognised.
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No material item of deferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
	A liability is measured on recognition at its historical cost and then subsequently
Provisions for liabilities	measured at the best estimate of the amount required to settle the obligation at the
	reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for	These are capitalised if they can be used for more than one year, and cost at least
use by charity
	They are valued at cost.

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Yes No N/a
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Yes No N/a
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Yes No N/a
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Yes No N/a
  
Yes No N/a
  
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The depreciation rates and methods used are disclosed in note 14.

The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through Intangible fixed assets custody or legal rights. The amortisation rates and methods used are disclosed in note 15.

They are valued at cost.

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16.

Heritage assets

They are valued at cost.

Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year Investments end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost progress or net realisable value.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the Debtors charity. Subsequently, they are measured at the cash or other consideration expected to be received.

The charity has investments which it holds for resale or pending their sale and cash Current asset and cash equivalents with a maturity date less than one year. These include cash on investments deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes*	No*	N/a*
		
Yes* 	No* 	N/a* 
Yes*	No*	N/a*

		
Yes*	No*	N/a*
		

Yes*	No*	N/a*

		
Yes*	No*	N/a*
		
Yes*	No*	N/a*

		
Yes*	No*	N/a*
		
Yes*	No*	N/a*
		

Yes*	No*	N/a*
		
Yes*	No*	N/a*

		

Yes*	No*	N/a*
		

POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Income

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Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 7,169 1,435 - 8,604 35,376
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 7,169 1,435 - 8,604 35,376
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income 19,950 - - 19,950 12,350
Other - - - - -
Total 19,950 - - 19,950 12,350
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 27,119 1,435 - 28,554 47,726
Other information:
All income in the prior year was unrestricted except for:
1435 which was collected for Zakat funds provision paid back
(please provide description and amounts)
out again to the designated charity for this
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
N/A
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
N/A
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N/A

Where sums originally denominated in foreign currency have been included in income, explain the basis on which those sums have been translated into sterling (or the currency in which the accounts are drawn up).

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

N/A

	N/A
Government grant 1 Government grant 2 Government grant 3 Other	Total Description	This year Last year £ £ - - - - - - - -
		- -

Please provide details of any unfulfilled conditions and other contingencies attaching to grants that have been recognised in income. N/A

Please give details of other forms of government assistance from which the charity has directly benefited. N/A

Section C Notes to the accounts (cont)

N/A Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services. N/A Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. N/A Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers. N/A Use of property Other Note 5 Donated goods, facilities and services Seconded staff	This year Last year £ £ - - - - - -
	- -

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

Section C Notes to the accounts (cont)

Note 6 Expenditure

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Restricted
Unrestricted income Endowment
Analysis of expenditure funds funds funds Total funds Prior year
£ £
Expenditure on Incurred seeking donations - - - - -
raising funds:
Incurred seeking legacies
- - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
Fundraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
- - - - -
publicity
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs
- - - - -
Other trading activities
Investment management costs: - - - -
- - - - -
Portfolio management costs
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - 1,506
- - - - -
Total expenditure on raising funds - - - - 1,506
Expenditure on All costs involved in running of the Islamic centre
and undertaking local events
charitable 10,351 - - 10,351 39,485
activities
- - - - -
- - - - -
- - - - -
Total expenditure on charitable
activities 10,351 - - 10,351 39,485
Separate material - - - - -
item of expense
- - - - -
- - - - -
- - - - -
----- End of picture text -----

TOTAL EXPENDITURE Other Total Total other expenditure	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 10,351 - - 10,351 40,991

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
Prior year expenditure on charitable activities
can be analysed as follows:
All costs involved in running of the Islamic centre and undertaking local events
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year
amounts) N/A
Where sums originally denominated in foreign
currency have been included in expenditure,
explain the basis on which those sums have
been translated into sterling (or the currency
in which the accounts are drawn up).
N/A
----- End of picture text -----

Section C Notes to the accounts (cont)

Note 7 Extraordinary items

N/A

Please explain the nature of each extraordinary item occurring in the period.

Extraordinary item 1 Extraordinary item 2 Extraordinary item 3 Extraordinary item 4 N/A N/A Total extraordinary items Description N/A N/A	Description	This year Last year £ £ - - - - - - - - - -
	N/A

	N/A

	N/A

	N/A
		- -

Section C Notes to the accounts

Note 8 Funds received as agent

8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.

N/A

----- Start of picture text -----
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
----- End of picture text -----

8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the purchase of goods or services, please disclose details of any balances outstanding between any participating members.

Total Description/name of party	This year Last year £ £ - - - - - - - - - - Balance held at period end
	- -

Section C Notes to the accounts

Note 9 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

----- Start of picture text -----
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
----- End of picture text -----

Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.

N/A

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year Last year £ £ 356 375 980 1500

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

11.1 Staff Costs

11.1 Staff Costs
			This year			Last year
			£			£
Salaries and wages				3,167			16,628
Social security costs							2,687
Pension costs (defined contribution pension plan)
Other employee benefits					-		-
	Total staff costs			3,167			19,315

Please provide details of expenditure on staff working for the
charity whose contracts are with and are paid by a related party		N/A

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

*please enter 'true' in the box provided.*	*please enter 'true' in the box provided.*
No employees received employee benefits (excluding employer			N/A
pension costs) for the reporting period of more than £60,000

Band		Number of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£90,000 to £99,999
£100,000 to £109,999




Please provide the total amount paid to	Nil Paid to Trustees or management in the year
key management personnel (includes
trustees and senior management) for
their services to the charity. For
specific amounts paid to trustees, see
Note 28.

The parts of the charity in which the employees work 11.2 Average head count in the year	This year Last year Number Number Fundraising - - Charitable Activities 1 3 Governance - - Other - - Total1 3	This year Last year Number Number - - 1 3 - - - -

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the
payment
	N/a
Please state the legal authority or
reason for making the payment
	N/a
Please state the amount of the payment
(or value of any waiver of a right to an
asset)
	N/a
11.4 Redundancy payments
*Please complete if any redundancy or termination payment is made in the period.*
Total amount of payment	N/a

The nature of the payment (cash, asset
etc.)
	N/a

The extent of redundancy funding at the balance sheet date

N/a

Please state the accounting policy for any redundancy or termination payments

N/a

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense N/a
Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds. N/a
*12.2 Please complete this section where the charity participates in a defined benefit pension plan but is* *unable to ascertain its share of the underlying assets and liabilities.*
Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. N/a
Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity N/a

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan Explain how any liability arising from an agreement with a multi-employer plan to fund a deficit has been determined.

N/a N/a

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

N/a

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
Activity or project 1 N/a £ £
Activity or project 2 N/a - -
Activity or project 3 N/a - -
Activity or project 4 N/a - [ - ]
Total - - - -
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions NIL

13.2 Grants made to institutions NIL
*Yes* No *TOTAL GRANTS PAID* Names of institution NIL *My charity has made grants to particular institutions that are material in* *the context of its grantmaking. Details of the institution supported,* *purpose of the grant and total paid to each institution is available on the* *charity's web site.* Purpose Nil *Other unanalysed grants* *Total grants to institutions in reporting period*	*Please provide* *details of charity's* *URL.* *Provide details* *below* Total amount of grants paid £ - - - - - - - - - -
	-
	- -

Section C Notes to the accounts (cont

Note 14 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

		Freehold land & buildings £	Freehold land & buildings £	Other land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
At the beginning of		600,000			-	10,223	18,637	628,860
the year
Additions			-		-	-	-	-
Revaluations			-		-	-	-	-
Disposals			-		-	-	-	-
Transfers *			-		-	-	-	-
At end of the	year	600,000			-	10,223	18,637	628,860
14.2 Depreciation and		impairments
	**Basis	SL or RB		SL or RB		SL or RB	SL or RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
	** Rate					15%	10%

At beginning	of the		-		-	10,223	12,026	22,249
year
Disposals			-		-	-	-	-
Depreciation			-		-	-	1,864	1,864
Impairment			-		-	-	-	-
Transfers*			-		-	-	-	-
At end of the	year		-		-	10,223	13,890	24,113
14.3 Net book value
Net book value at the		600,000			-	-	6,611	606,611
beginning of	the year
Net book value at the		600,000			-	-	4,747	604,747
end of the year

14.4 Impairment

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N/a
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Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

14.5 Revaluation

If an accounting policy of revaluation is adopted, please provide: N/a the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.

14.6 Other disclosures

(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.

N/a

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not

Director

Section C Notes to the accounts

Note 15 Intangible assets

Please complete this note if the charity has any intangible assets

15.1 Cost or valuation

	Project development costs £	Project development costs £	Patents and trademarks £	Patents and trademarks £	Other £	Total £
At beginning of the year		-		-	-	-
Additions		-		-	-	-
Disposals		-		-	-	-
Revaluations		-		-	-	-
Transfers *		-		-	-	-
At end of the year		-		-	-	-
15.2 Amortisation and	impairments
**Method of	SL or RB		SL	or RB	SL or RB	SL or RB	Straight Line
amortisation							("SL") or Reducing Balance ("RB")
** Rate

At beginning of the		-		-	-	-
year
Disposals		-		-	-	-
Amortisation		-		-	-	-
Impairment		-		-	-	-
Transfers*		-		-	-	-
At end of year		-		-	-	-
15.3 Net book value
Nat book value at the		-		-	-	-
beginning of the year
Net book value at the		-		-	-	-
end of the year

15.4 Accounting policy

Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development

15.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

15.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

the methods applied

the carrying amount that would have been recognised had the assets been carried under the cost model.

15.7 Other disclosures

(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.

(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.

(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.

(iv) State the amount of research and development expenditure recognised as expenditure in the year.

(v) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.

(vi) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual

Section C Notes to the accounts (cont)

Note 16 Heritage assets

Please complete this note if the charity has heritage assets

16.1 General disclosures for all charities holding heritage assets

(i) Explain the nature and scale of N/A heritage assets held. (ii) Explain the policy for the acquisition, preservation, N/A management and disposal of heritage assets.

16.2 Cost or valuation

At beginning of the year Additions Disposals Revaluations Transfers At end of the year *Basis Rate** At beginning of the year Disposals Depreciation Impairment Transfers At end of year Nat book value at the beginning of the year Net book value at the end of the year 16.3 Depreciation and impairments 16.4 Net book value*	Heritage asset 1 Heritage asset 2 Heritage asset 3 Heritage asset 4 Total £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line ("SL") or Reducing Balance - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

16.5 Impairment

Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.

16.6 Revaluation

If an accounting policy of revaluation is adopted, please provide:

the effective date of the revaluation

the name of independent valuer, if applicable

qualifications of independent valuer

the methods applied and significant assumptions any significant limitations on the valuation

16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation

Carrying amount at the beginning of the period Additions Disposals Depreciation/impairment Revaluation Carrying amount at the end of period	At valuation Group A At cost Group B Total £ £ £ - - - - - - - - - - - - - - -
	- - -

16.8 Heritage assets (where heritage assets are not recognised on the balance sheet)

(i) Explain the reason why heritage assets have not been recognised on the balance sheet.

(ii) Describe the significance and nature of heritage assets.

(iii) Disclose information that is helpful in assessing the value of heritage assets.

(iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.

16.9 Five year summary of heritage assets transactions

Purchases Group A Group B Group C Other Donations Group A	2015 2014 2013 2012 2011 £ £ £ £ £ - - - - - - - - - - - - - - - - -

Group B Group C Other Total additions Charge for impairment Group A Group B Group C Other Total charge for impairment Disposals Group A - carrying amount Group B - carrying amount Group C Other Total disposals	- - - - - - - - - - - - - - -
	- - - - -
	- - - - - - - - - - - - - - - - - - - -
	- - - - -
	- - - - - - - - - - - - - - - - - - - -
	- - - - -

Section C Notes to the accounts (cont)

Note 17 Investment assets

Please complete this note if the charity has any investment assets.

17.1 Fixed assets investments (please provide for each class of investment)

Carrying (fair) value at beginning of period Add:additions to investments during period Less:disposals at carrying value Less: impairments Add: Reversal of impairments Add/(deduct):transfer in/(out) in the period Add/(deduct):*net gain/(loss) on revaluation Carrying (fair) value at end of year	Cash & cash equivalents Listed investments Investment properties Social investment s Other Total - - 730,154 - - 730,154 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
	- - 730,154 - - 730,154

*Please specify additions resulting from acquisitions through business combinations, if any.

Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowledgeable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.

17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.

Analysis of investments Cash or cash equivalents Investment properties Social investments Other investments Grand total (Fair value at year end+Cost less impairment) Listed investments Total	Fair value at year end £ - 730,154 Cost less impairment £ - - - - - - - -
	- -

17.3 If your charity holds investment properties, please complete the following note:

(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity

Valuation was carried out part way through 2020/2021 - Martin & Co. To be carried out every three years

(ii) Name or independent valuer, if applicable, and The valuation estimated the property to be valued in the region

(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements

of 1.3million. Currently the property is already valued at this in the accounts so no change made to the accounts after the valuation. Including all of the islamic centre N/A N/A

17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.

Analysis of current asset investments

Cash or cash equivalents Listed investments Investment properties Social investments Other investments Total

----- Start of picture text -----
This year Last year
£ £
- -
- -
- -
730,154 730,154
- -
- 730,154
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17.5 Guarantees

*Total* N/a *Description* N/A *Description* N/A *Total*	This year £ Last year £

	This year £ Last year £

Please provide details and amount of any guarantee made to or on behalf of a third party

Name of the entity or entities benefitting from those guarantees

Please explain how the guarantee furthers the charity's aims

17.6 Concessionary loans

Amount of concessionary loans made ( Multiple loans made may be disclosed in aggregate provided that such aggregation does not obscure significant information ).

Amount of concessionary loans received (Multiple loans received may be disclosed in aggregate provided that such aggregation does not obscure significant information).

Terms and conditions eg interest rate, security provided

Value of any concessionary loans which have been committed but not taken up at the reporting date

Amounts payable within 1 year

Amounts payable after more than 1 year

Amounts receivable within 1 year

Amounts receivable after more than 1 year

17.7 Additional information

Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.

For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.

N/A

Where a charity or its subsidiary has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.

Section C Notes to the accounts (cont)

Note 18 Stocks N/A

Please complete this note if the charity holds any stock items

18.1 Please state the carrying amount of stock and work in progress analysed between activities.

N/A Charitable activities: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing* Other trading activities: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing* Other: *Opening* *Added in period* *Expensed in period* *Impaired* *Closing* Total this year *Total previous year*	For distribution For resale For distribution For resale £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Work in progress Stock Donated goods
	- - - - -
	- - - - -

18.2 Please specify the carrying amount of any stocks pledged as security for liabilities

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

19.1 Analysis of debtors
Total Trade debtors Prepayments and accrued income Other debtors (Deposit upon investment properties Flats )	This year Last year £ £ - - - - 1,000.0 1,000.0
	1,000.0 1,000.0

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Total Trade debtors Prepayments and accrued income Other debtors	This year Last year £ £ - - - - 1,000.0 1,000.0
	1,000.0 1,000.0

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Accruals for grants payable Bank loans and overdrafts Trade creditors Payments received on account for contracts or performance-related grants Accruals and deferred income Taxation and social security Other creditors Total	This year Last year This year Last year £ £ £ £ - - - - - - - - - - - - - - - 1,150 - - - - 697 - - - - - - Amounts falling due within one year Amounts falling due after more than one year
	- 453 - -

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred. N/A

Movement in deferred income account Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period

This year		Last year
£		£
	-	-
	-	-
	-	-
	-	-

Section C Notes to the accounts (cont)

Note 21 Provisions for liabilities and charges

You should complete this note if you have included in the charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.

21.1 Please provide:

- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.

----- Start of picture text -----
N/A
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21.2 Movements in recognised provisions and funding commitment during the period

Balance at the start of the reporting period Amounts added in current period Amounts charged against the provision in the current period Unused amounts reversed during the period Balance at the end of the reporting period

This year		Last year
£		£
	-	-
	-	-
	-	-
	-	-
	-	-

21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).. N/A

21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.

Section C Notes to the accounts (cont)

Note 22 Other disclosures for debtors, creditors and other basic financial instruments

----- Start of picture text -----
N/A
N/A
----- End of picture text -----

22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.

22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conditions related to its pledge should be given here.

Section C Notes to the accounts (cont)

Note 23 Contingent liabilities and contingent assets

23.1 Contingent liabilities

Where the charity has contingent liabilities, please complete the following section unless the possibility of their existence is remote.

Description of item including its legal nature. Estimate of financial effect Please describe any security provided in connection to the liability.

23.2 Contingent assets

Where the charity has contingent assets, please complete the following section when their existence is probable

existence is probable
Description of item			Estimate of financial effect
N/A		*N/A*



23.3 Other disclosures for contingent assets	and/or liabilities
Please provide the following information where practicable:
Explain any uncertainties relating to the		*N/A*
amount or timing of settlement; and the
possibility of any reimbursement
Where it is not practical to make one or more		*N/A*
of these disclosures, please state this fact

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date)	This year Last year £ £ - - - - 58,129 44,529 - -
	58,129 44,529

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

Same as last year. The charity has 3 investment properties. Flats that are regulalry rented which net 15k in income each year. Also the charity relies on Funds from donations and local fundraising. The charity put on events throughout the year and as the main and only Islamic centre in the town of bath the charity has numerous income streams from different donors & events. They are always looking for new income avenues. Lack of donations due to closures during covid lockdowns

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.

None

Section C Notes to the accounts (cont

Note 26 Events after the end of the reporting period

Please complete this note where events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the event

Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Unrestricted funds UR 1,353,652 27,119 - 11,151 - - 1,369,620
Restricted Funds R 23,259 - - - - 23,259
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 1,376,911 27,119 - 11,151 - - 1,392,879
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency  
----- End of picture text -----*

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
FA Property & Current assets Islamic
Unrestricted UR centre 1,353,652 27,119 11,151 - - 1,369,620
Restricted R Property improvement / purchase fund 23,259 1,435 1,435 - - 23,259
- - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 1,376,911 28,554 12,586 - - 1,392,879
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency  
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Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

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Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and N/A
restricted funds
Between endowment and N/A
restricted funds
Between endowment and N/A
unrestricted funds
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27.4 Designated funds

Planned	use		Purpose	of	the	designation	Amount

		N/A
		N/A
		N/A

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

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TRUE
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In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

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Amounts paid or benefit value
This year Last year
Legal authority (eg Remuneration Pension Redundancy Other TOTAL
Name of trustee order, governing contribution (including
document) loss of
office)/ex
gratia
£ £ £ £ £ £
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Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

£ This year Travel Subsistence Accommodation No trustee expenses have been incurred (True or False) Type of expenses reimbursed Other (please specify): TOTAL	*TRUE* £ Last year

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

There have been no related party transactions in the reporting period (True or False)

TRUE

						Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	written off during reporting
						period
			£	£	£	£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Section C Notes to the accounts (cont)

Note 29 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ The Bath Islamic Society Ltd members of On accounts for the year Charity ended[30/04/2022] no 1080827 Set out on Pages One of this report

Respective responsibilities of trustees and examiner

It is my responsibility to:

· Examine the accounts under section 145 of the Charities Act,

· To follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and

· To state whether particular matters have come to my attention

Basis of independent examiner’s statement

Independent examiner's

statement[In connection with my examination, no material matters ] have come to my attention which gives me cause to believe that in, any material respect:

· the accounting records were not kept in accordance with section 130 of the Charities Act; or

· the accounts did not accord with the accounting records; or

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.