JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK)
REPORT AND ACCOUNTS
YEAR ENDED
31 AUGUST 2020
ACCMAN & CO ACCOUNTANTS LONDON
JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK)
REPORT AND ACCOUNTS 2020
CONTENTS
Page Organisation's Information 3 Report of the Executive Committee 4-6 Independent Examiners' Report 7 Statement of financial activities 8 Balance Sheet 9 Notes to the Accounts 10-12
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JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK)
REPORT AND ACCOUNTS 2020
JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK)’S INFORMATION
REGISTERED CHARITY NO:
1084862
RELIGIOUS BOARD:
Abdul Hakeem Omotoso Saheed Jimoh
Imam Secretary
EXECUTIVE COMMITTEE:
Alhaji Kehinde Odusote Alhaja Modinat Adebanji Alhaja Modinat Ajibola Tayo Seun Odutola Abosede King Abdul Rahman Raheem Alhaji Yekini Solademi Alhaji Augusto Ganiyat Onajobi Omolara Folarin Alhaja Sherifat Gbadamosi Alhaja Kafayat Sowumi Alhaji Waheed Animashaun Alhaja Soliat Saka Kabiru Onajobi Alhaja Afusat Karatu Mufutau Marindoti
Chairman Vice Chairperson General Secretary Assistant General Secretary Treasurer Financial Secretary Publicity Officer Welfare officer Chairman All Purpose Committee Vice-Chair All Purpose Committee Women Wing Leader Secretary Women Wing Chairman Building Committee Ex Officio Ex Officio Ex Officio Ex- Officio
BOARD OF TRUSTEES:
Alhaji Tajudeen Iginla Alhaji Kusamot Owolarafe Alhaja Serifat Ogundare Alhaji Mahroofdeen Oyekan Alhaja Muyinot Oseni
CORRESPONDENT:
THE GENERAL SECRETARY JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK) 52 Bungalow Road South Norwood, LONDON SE25 6JZ
BANKS:
BARCLAYS: Leicester LE87 2BB
INDEPENDENT EXAMINER:
MAROOF ADEOYE Registered Charity Independent Examiner ACCMAN & CO ACCOUNTANTS 30 Union Road Croydon, Surrey. CR0 2XU
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JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK)
REPORT OF THE EXECUTIVE COMMITTEE
The members of the Executive Committee present their report for the year ended 31 August 2020.
Governing document
The charity is operated under the rules of its constitution adopted 17 December 2000. Overall management of the charity is the responsibility of the trustees who are elected and co-opted under the terms of the constitution deed. Day to day project activity is managed and carried out by Executive committee.
Executive Committee
The members of the Executive Committee have no beneficial interest in the Jama-at-ul Islamiyya of Nigeria (UK) and are not remunerated.
Aims and objectives
The aims and objects of the Jama-at-ul Islamiyya of Nigeria (UK) shall be to:
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study, practice and teach Islam in accordance with the Quran and Hadiths.
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promote the interest and well-being of Muslims in the UK.
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found, build and maintain Islamic and other educational institutions.
Activities
The principle activities of the charity include: weekend and end of the months’ prayer meetings; weekend classes for adults and children; monthly youth activities; yearly Eid festival prayers and celebrations, annual family outings/trips and regular advice and advocacy as necessary. Visiting sick people at home and hospital; conducting naming and wedding ceremonies; and funeral service and prayers.
Summary of the main achievements during the period
During the year, demands for the charity's services continued to grow in response to growth in public awareness of Islam and community involvements.
2020 has been another busy, productive year for the Jama-At-Ul Islamiyya of Nigeria (UK) Mosque. Our core religious services were successfully delivered; in Ramadan, our weekly footfall more than doubled, despite the year being the longest days and shortest night of fasting.
We provide a wide range of prevalent educational and social welfare services for both children and adults, particularly those offered by our Imams who give advice and guidance daily. Our very generous congregation contributes to a wide range of UK registered charities coming to collect Sadaqah Jariyah from our Mosque, and we are also thankful for their consistent contributions to support our work.
The organisation also played an active role in the organisation of a multi faith dialogue and meeting with other faith groups. Through other Muslim organisation such as Muslim Aid, the organisation has made contribution towards collections for Syria and other worldwide appeals. In addition within the community the organisation continues to support vulnerable members of our society through giving of Zakatul Fitr and other welfare assistance. The mosque continues to render services to Muslims and non-Muslims alike, on a continuous basis. Members and non-members come to the mosque to seek support in facilitating
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their nikkah, aqiqah, Fidau and special prayers, without ceasing. The mosque has come to be known as a place where they can meet all their Islamic needs. The Imam also engages with the Christian community as well, as he is often invited to various schools, especially Ark All Saints, a secondary school, to address students. This helps in fostering integration and cohesion within the community.
This year the organisation attended several Inter-faith workshops organised by Southwark Council aimed at promoting greater community cohesion and cooperation in serving the community.
The organisation sponsored the Imam to Turkey for training; took the youth and some people in the community to Cambridge Mosque for exhibition; joined the nationwide visit my mosque open day; also provides food for the community during the Ramadan, Eid l fitri/kabir; provided cash gifts to the less privileged in the community from the Zakat-l-fitri funds.
The charity’s policy on reserves
The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately six months of unrestricted charitable expenditure in addition to funds designated towards meeting the long-term objective of the charity to acquire its own place of worship and community centre. Our policy is, therefore, to continue building up our free reserves to the ideal level by means of annual operating surpluses and judicious management of our investment assets, supplemented by general-purpose appeals from time to time.
Risk Management
The charity trustees have considered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage those risks. The trustees annually review the risks that the charity faces. To date these have mainly related to:
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Achievement of our aims and objectives; and
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Meeting the expectations of our beneficiaries and supporters.
The trustees review these risks on an ongoing basis and satisfy themselves that adequate systems and procedures are in place to manage the risks identified.
Responsibilities of the Executive Committee
The Executive Committee is required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Jama-at-ul Islamiyya of Nigeria (UK) as at the balance sheet date of it’s incoming resources and resources for the year ended. In preparing those financial statements, the Executive Committee is required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting methods have been followed, subject to any material departures disclosed and explained in the financial statements
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prepare the financial statements on the going concern basis unless it is inappropriate to assume that the Jama-at-ul Islamiyya of Nigeria (UK) will continue on that basis.
The Executive Committee is responsible for keeping proper books of account such as are necessary to give a true and fair view of the Jama-at-ul Islamiyya of Nigeria (UK)’s state of affairs and to explain it’s financial transactions. The Jama-at-ul Islamiyya of Nigeria (UK) must also establish and maintain a satisfactory system of control of it’s book of account, it’s cash
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holdings and all it’s receipts and remittances, and hence is responsible for safeguarding the assets and taking reasonable steps for the prevention and detection of fraud and other irregularities.
Financial Statements
The financial statements for the year ended 31 August 2020 are presented in accordance with the Statement of Recommended Practice (SORP): “Accounting by Charities”.
The overall financial performance recorded a net increase in funds of £29,361 (2019: £29,361). Any surplus funds which are not likely to be needed to pay for activities are placed on deposit account.
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees:
Alhaji Kehinde Odusote (Chairman)
23 January 2022
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Independent examiner’s report to the trustees of JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK) for the year ended 31 AUGUST 2020
I report on the accounts of the Trust for the year ended 31 August 2020, which are set out on pages 8 to 12.
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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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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
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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 matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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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.
Maroof Adeoye (MBA, DChA, FCIE, MInstF) Registered Charity Independent Examiner Accman & Co Accountants Croydon, Surrey. CR0 2XU 23 January 2022
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JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK) Statement of financial activities for the year ended 31 AUGUST 2020
| Unrestricted Funds Note £ Incoming resources Donations 2 88590 Grant - LB of Southwark - Bank interest - Total incoming resources 88590 Resources expended Missioners'/Teachers' Allowance 2565 Wages & Salaries 26000 Employer's National Insurance 2397 Pension - employer 1696 Rates incl water & cleaning 7694 Travelling 3000 Events Costs 7397 Welfare costs 1400 Printing, Stationery, Postage 2926 Insurance 1791 Building Maintenance 5325 Loans Interest & charges 1912 Bank charges & interest 0 Light & Heat 3500 Telephone 715 Subscription 640 Legal & Professional Fees 0 Accountancy 875 Depreciation 12621 Sundries 740 Total resources expended 83194 Net incoming/(outgoing) resources 5396 Total funds brought forward 434158 Total funds carried forward 439554 |
Restricted Funds £ 0 - - - - - - - - - - - - - - - - - - - - - - - - - 49217 49217 |
2020 Total Funds £ 88590 - - 88590 2565 26000 2397 1696 7694 3000 7397 1400 2926 1791 5325 1912 - 3500 715 640 - 875 12621 740 83194 5396 483375 488771 |
2019 Total Funds £ 114395 - - |
|---|---|---|---|
| 114395 | |||
| 830 25167 2299 840 8125 2325 13005 2670 1066 1485 3160 2868 - 3781 151 200 1363 875 13878 946 |
|||
| 85034 | |||
| 29361 453414 |
|||
| 482775 |
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JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK) Balance sheet at 31 AUGUST 2020
| Note Fixed assets Tangible assets 3 Current assets Cash at bank and in hand 4 65460 Debtors and Prepayments 5 27200 total current assets 92660 Liabilities Creditors:amounts falling due within one year 6 21435 Net current assets/(liabilities) Total Assets Less Current Liabilities Creditors: amounts falling due after more than one year 6 Total Net Assets The funds of the charity Unrestricted income funds Restricted income funds Total funds 7 |
2020 £ 467092 71225 538317 49546 488771 439554 49217 488771 |
2019 £ 478213 43005 29800 |
|---|---|---|
| 72805 13563 |
||
| 59242 | ||
| 537455 54680 |
||
| 482775 | ||
| 434158 48617 |
||
| 482775 |
The trustees declare that they have approved the accounts above.
Signed on behalf of the charity’s trustees:
Abosede King (Treasurer) 23 January 2022
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JAMA-AT-UL ISLAMIYYA OF NIGERIA (UK) Notes to the accounts for the year ended 31 AUGUST 2020
1. Accounting policies
Basis of the preparation of the accounts
These financial statements have been prepared under the historical cost convention and in accordance with Accounting and Reporting by Charities - Statement of Recommended Practice (SORP revised 2005), and applicable accounting standards.
Incoming resources
All material incoming resources have been included on a receivable basis – ie they are included if the date receivable falls within the period covered by these accounts.
Resources expended
These have been analysed using a natural classification.
Fixed assets and depreciation
Tangible fixed assets costing more than £100 are capitalised and included at cost including any incidental expenses of acquisition.
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful economic lives on the following bases:
Freehold property - 2% reducing balance Furniture and Fixtures - 25% reducing balance
2. Donations
| Unrestricted Funds Note £ General Donations 41846 Asalat Collections 28089 Jumah Collections 18284 Mosque Rebuild Funds 0 Subscriptions 330 Others 41 88590 |
Restricted Funds £ 0 0 |
2020 2019 Total Total Funds Funds £ £ 41846 78836 28089 18284 21227 - 5837 330 135 41 8360 88590 114395 |
|---|---|---|
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3. Tangible assets
| Cost At 1 September 2019 Additions Disposals At 31 August 2020 Depreciation At 1 September 2019 Disposals Charge this period At 31 August 2020 Net book value At 31 August 2020 At 31 August 2019 |
Building £ 554935 1500 - 556435 89882 - 9331 99213 457222 465053 |
Furniture £ 44724 - - 44724 31563 - 3290 34854 9870 13161 |
Total £ 599659 1500 - |
|---|---|---|---|
| 601159 | |||
| 121446 - 12621 |
|||
| 134067 | |||
| 467092 | |||
| 478213 |
4. Cash at Bank and in hand
| Bank & Cash in hand Barclays Cash in hand Debtors and Prepayments Debtors and Prepayments Funeral Burial Payment In Advance - Janaza Salaries - adj |
2020 £ 65460 - 65460 2020 £ 27200 27200 |
2019 £ 43005 - |
|---|---|---|
| 43005 | ||
| 2019 £ 29800 |
||
| 29800 |
5. Debtors and Prepayments
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6. Creditors
| Current liabilities - Creditors under 1 year Salaries - underpayment Accountancy Loans PAYE & NI and Salaries Long term liabilities - Creditors over 1 year Loans |
2020 £ 2202 1750 7046 10437 21435 2020 £ 49546 49546 |
2019 £ 2276 875 7046 3366 |
|---|---|---|
| 13563 | ||
| 2019 £ 54680 |
||
| 54680 |
Being loans towards the purchase of 188 Camberwell Road, London SE5 0ED on 25 January 2011 that is using as a community Mosque, da’wah and community centre to propagate Islam and for community cohesion.
7. Analysis of net assets by fund
| Unrestricted funds £ Net current assets 439554 439554 |
Restricted funds £ 49217 49217 |
2020 2019 Total Total funds funds £ £ 488771 482775 488771 482775 |
|---|---|---|
8. Taxation
Jama-at-ul Islamiyya of Nigeria (UK) is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.
9. Trustees’ remuneration, benefits and expenses
Abdul Hakeem Omotoso by virtue of its position as the Imam, hereby classified as a trustee received £26,000 (2019: £25,167) remuneration as employee.
10. Related party transactions
No related party transactions
11. Independent examination and accountancy services
During the period, the cost of the examination and accountancy services was £875 (2019: £875).
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