RegI5tergJ Charlty Number 1085706 Epsom & Ewell Islamic SOcty Rewrts and Accounts For The Year Ended 30 September 2020
Epsom & Ewo11 Idamlc Socloty Trustee's rewt IndeThert examlnerfs reIrt on the actounts Staterrent of finandal Athvotles Notes to the accounts
tharty name Reglstered tharty Pn'rlpal a&Jress IIA5706 KT19 8TU S U Rahman M M Abdul M M Abjul A Baurhc¥) S Chowdhury A Rahman R Callc M S Uddln A 8aurh¢)o S Slmreekheea awinrtan (Reg91 23 NcNemiw 2019) Ch•rnwn IAwJnted 23 November 2019) Vke Chairman {Reggn&J 23 No¥wthr 2019) Owimwn (Wntsj 23 Noverniv 2019) Assl#ant Setretary (RtsWJJ 23 Nthber 2019) Assistant Serydary 23 Nefflber 2019) Gentral {Reslgrtd 23 November 20191 Genu IApFx4nted 23 No¥wnber 20191 SAI Y Jeetoo N Rahman 'nted 23 No¥tmtx 2019 Pwjlrted 23 N¢y¥embu 2019 Wneil 23 November 2019 Re9d 23 thYnbel 2019 Rened 23 knemter 2019 R chjhury J A Cthowdhury Trpe of governlry d(urTrt the charlty Is (Cjttrtj [lbe15 of tr Exa)Jti¥t Cthnmiitse are dected at tr AnnuJl
Epsom • Ewell W•mk Sodety
R•ports and accounts
Trustees Mport for the year end 30 Septwnbw 2020
To advan rdigI in accordan with the tenets and diKtrines of Istam
To provlde and asslst In the provlslon of ediKatlon In the fleld of IaMIC culture. hlstory and pracu
To for goc#Jwlll and hanronbus rela1$ other ethnk groups
In carrylTh3 •Jt thelr our objth, the trustees have COndered the Chadty Commlsslon's 9eneral
guk1arKe on publlc benefft and, In partlojlar, Ms suKlementsry publk guldarKe on the thancement of rellgk>n fcf
the publk benefit.
The tn cOnder that the folowlng thvlues Fyovhde iwefft to those w0h0p at our Mosque.
Prayeys The Mosque Is for dally and Frlday prayers
Festlvals. The Mosque prepares fc
Epsom & Ewel Islamic[Society ] Reports and accovnts Trustees[report ] for the[y] ear ended 30[septem] ber 2020
Financial review and Goi[ng ] Concern
is to en[oug] 2 The trustees have revi the reserves of the charity. Their pol[icy ] hold h funds to meet months' operating costs d the Mosque.
The COVID-19 pandemic caused by severe acute r[espi] ra[tory sy] ndrome roronavirus 2[(] SARS-CoV-2[) ] reached the UK in late Janua[ry ] 2020. On 26 March 2020, a National L.oclcdown came into effect, which required the Charity to close the mo[sq] ue with immediate effect. On 23 June 2020, lockdown restrictions were relaxed by im[pos] ing social distancing rules. On 14 October 2020, a three-tier[syst] em of COVID-19 restrictions came into effect to replace the National Lockdown. On 5 November 2020, a second National Lockdown came into effect, which was lifted on 2 Dec ber 2020 with a stricter three-tier[system ] of COVID-19 restrictions. On 21 December 2020, stricter restrictions came lrto effect for London with a new Tier 4. On 6 Janua[ry ] 2021, a third National Lockdown came into effect. On 23 March 2021, the "ste[ps] • regulations were published to set out the approach to the relaxation of pandemic-related restrictions in England.
The cumulative effect of COVID-19 pandemic and roronavirus regulations is ex[pected ] to be a sev loss in donation income directly from the[mosq] ue's closure, reduced attendance, and indirectly from the negative impact on local donors' incomes.
We undertook several actions to mitigate the loss in donation income[posed ] by the COVID-19 pandemic. We closed the m[osq] ue to the public when required by law and put in place all the social distancing and enhanced health and[safety ] measures required to ensure that the m[osq] ue rould safel[y ] open and remain open to the public when allowed under lockdown first and second-tier[reg] ulations. In addition, we claimed government grants under the Coronavirus Job Retention Scheme that allowed us to retain the services of our COVID-19[) ] two Imams furloughed due to the effect of coronavirus[{] on the Chanty's operations by covering a portion of their usual monthly wages.
As a result, the financial impact of the COVID-19 pandemic on Charity funds was minimised, and we are confident d the Chari[ty ] continuing as a going concern.
Declaration
The trustees declare that t[hey ] have a[pproved ] the trustees' re[port ] above.
Signed on behalf of the charity's trustees
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psom & Ewell Idaml¢ Sodrty Reports and accounts Independent examln¢rfs rnport I report to the trustees on my eKamlnallon of the accounts of lthe nameJJ d?ar fft Trusn for the year ended 30 September 2020 set on pages 6 to 15. R•NbIlItIe# and bA•l• of Mport As the trustee5, you are Te5ponsllAe for tr weparatkn of the accounts In aco)rdarKe wlth the ulrements (rf the chare5 kt 2011 fthe Acr. I report in re5Ftt of my exarnlnauon of the Trusvs ac£oLtrnts carrled (yjt sethon 145 of the 2011 Act In canwro out my examinatth, I have fd10v all the apptsb1e OlrnLtIor gfven by the ¢alIty Commlsth under sth 145{51{bl of the ACL Ind•pnd•nt •x•mln¢rf •tstm•nt I have complthd my examlnatjon. I confim that no materlal matters have come to my èttenuon In connectlon wlth the examinaOn whith gi me cause to belleve that in, any materlal respert: the accounOThJ records were rw)t kept In Kcordance wlth sectlon 130 of the kt; or the actounts dld rKJt accord the accounung records. ¢y the accounts dld nL ccnFdy wlth the apkltsble reqUInts concemlng fm and o)ntent of accrAnts set t In the OwrtUes (Accounts and Reports) Re9ulattons 2CK)8 other than any requ1reffrt that the acrounts glve a Irue and falr- vth vthth Is not a matter as part of an Independent examlnatlon. I Iwe no concerns and have ccffle across rKJ other matters In connethon wth the examlnavon to whlch atten0 stM)ul(i be drawn In thls repLYt In order to enab a kr5{1lng rf acmunts to be reached. Slgned: S A Rahman Member of Insytute of urter&I ktountsnts In EThJland and Wa5 a1 artered Insthite of Taxj 23 Holland Avenue Sutton Surrey SM2 6HW
Epsom & Ewell Islamic Society Reports and accounts
Statement of Financial Activities for the year ended 30 September 2020
| Incoming resources (Note 3) Income and endowments from: Donations and legacies Charitable activities Separate material item of income Total Resources expended (Note 5) Expenditure on: Charitable activities Total Net movement in funds Total funds brought forward Total funds carried forward |
Unrestricted funds Restricted income funds Total this year Total last year £ £ £ £ 55,348 14,174 69,522 102,476 25,103 - 25,103 31,705 3,246 3,246 |
|---|---|
| 83,696 14,174 97,871 134,181 |
|
| 66,699 17,000 83,699 113,062 |
|
| 66,699 17,000 83,699 113,062 |
|
| 16,998 (2,826) 14,172 21,119 |
|
| 1,003,545 6,307 1,009,852 988,733 |
|
| 1,020,543 3,481 1,024,024 1,009,852 |
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Epsom & Ewell Islamic Society Reports and accounts Balance Sheet for the year ended 30 September 2020
| Noe Fixe as Tangible as 9 Totl fxe a Curntas Dr 10 Csh at bnk an in hand 12 Totl crnt a 0-eitor: amount flling due 11 wiin one year Ne crret a /(l iabilities) Totl a l crrent liabilite 0-eitr: amount falling due 11 af one year N as Funds o te crty Unrice fnds Reice inoe fnds 13 Tol fnds |
Unrc Re Tol this Totl last fnds incm yer yer fnds £ £ £ £ 929,947 929,97 935,189 929,947 929,947 935,189 4,8 4,84 6,181 103,95 3,481 107,426 115,083 |
|---|---|
| 108,829 3,481 112,310 121,26 |
|
| 1,233 1,233 2,10 |
|
| 107,596 3,41 111,on 119,16 |
|
| 1,037,53 3,41 1,041,024 1,05,352 |
|
| 17,0 17,000 4,500 |
|
| 1,020,53 3,481 1,024,02 1,009,852 1,020,53 1,020,543 1,003,55 3,481 3,41 6,307 1,020,53 3,41 1,024,02 1,00,852 |
Signed by 1 or 2 trustees on behalf of all the trustees
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Epsom & Ewell Islamk Sodoty Reports and accounts Note5 to the aco>unts lor the y¢Jr ended 30 September 2020 1.1 Ba51s of accountln9 Tlse accojnts have Imn preparal the historKal CCLSt (venti with items recc#Jnbed at co& trarwoon valtse unless otherwise ststed in the relevant note(s} to these accounts. The attwnts have been prepared in accordan wlth the Statsrn of Recommerxled Practice: Act"n9 arKi ReportirrfJ by Charities preparing their accounts in accordan the Finanaal Repr@ Stsndard arylrcable In the UK ant1 RepL¢t41c of Erelatx1 (FRS 102) ISSLd on 16 July 2014 and with the Charlves kt 2011. 1.2 Golng concorn T are no rnaterial unCertaIne$ 1atsj everts or condliéons that ost sgnificant dwbt on the tharrws abrtY to continue as a going tCern. 1.3 Change of acwintln9 poIILy The accourts a t and fair vlew, and the acrjntINJ poliae5 adopted are those outllnejj In Note 2. No dHnge5 to accountlng estimate5 have (Irred In the reporting perK¥J. 1.5 Materfal lOr yr errors No matthal fv year errors have thnUAed In the reportlng #. Accfjuntlng pollcles Zl Income These are induded in the Ststement of Finanaal ArtIvIe5 {SoFA) when.. the chaiity becomes en¥tled to the resour,. It Is more likely than not that the trustees will rereive the resour. and the value can be measured with 9Jffioent rdiabilty. There has In no offsetting of assets and IlalJIe$ or Income and eyperses unless requlr8J or pemilited by the FRS 102 gJRP or FRS 102. l>ants and donat¥)ns are onty induded in the g)FA when the generdl irKome recognition uiteria are m The charty has received govemment grants in the reF#)TtiNJ wKxl. Gift is induded in income when weivoj and there 15 a valJ dFation from the donor.
Epxom & Ewdl lthlc Sodety Reports and accounts Plotes to the •ccount• for the y•Thr 30 S•ptrmber 2020 12 Exp•ndlthM aml Il•bllltl•• Uabllths a recc4Jn15ed wthere R Ls nNYe Ilkety than Tr)t that tse Is a legal ( corth oNWVon corNnlttbNJ The are capits11 If tlw can be Ltsed Icy nmve trn one ythr and cost at least £5. are valueAI at cost The deedati rates ar ffthods a dlsL)s&J In Nots 8.2 Debtors {indudirKJ trade debtors ar bans retelvable) are Thured on In[0 recr>)nknon at sdtlement afftsjnt after arry trade discounts or amount adva1 by the tharlty. 1)seqUen, Ily are nwred at or 14.174 69.012 510 101.331 1,145 510 whKth are in subY2rKe Ib)nathJns 174 io 76 24.438 665 24.438 665 31,305 CaleTh1ar sa 705 97 JI income in the last year was unrestrthd except lor Dcff*Vons and girts of £25,C65.
psom & Ewell Islamlc Soclfjty lieports and accounts Notes to the accounts for the year amled 30 September 2020 Thlsyear Governmert grnnt Q)ronovirus Job Related Grdnt Stheme 3,246 Total Analysls of expendliurn Unrestrlrted Restrlcted Totsl Unrestrfrt¢d Restrl¢t¢d funds Incomè funds nd$ income funds fvnd$ Totsl knuntsncy ks for madrassa Depreaation Help a Musllm famity Insuran Legal and professNJnal "ght heat Madrassa teacher Maulana seNces Merchant charges Printirvj tx)sts9e and stationery Rotes Repair and maintenance Telephone Wages Zakaat & Fttrah JThJ Totsl expenditure on charltsble 850 850 700 930 930 6,058 6.058 2th) 6.058 6,058 SLI) 200 1,240 2,425 4,058 9,033 21.445 iio 1,240 2.425 4,058 9,033 21,445 iio 1.242 1.242 5,084 14,068 37,785 14.068 37,785 443 443 1.075 2.056 774 16.246 1.075 2.056 774 16,246 16,500 577 577 738 19,257 738 19.257 23,9CKI 23,9 16,500 66.699 17,1)00 83,699 88.962 24.100 113.062 Detslts ol certblTr lten of ¢xpendltu 6.1 F•8s for uamlnatlon of the accounts Th1$ y¢•r 1Th1ependent examlnevs fees Ots fees pahl to the independent examiner 5(KJ 350 500 2(X) 700 io
Reports and accounts P4otes to the accounts for the y1 ended 30 S¢ptsmbw 2020 Pald rnploye4 7.1 staff cort• Thls yo•r Lart year salar wages Total Ataff costs No efflployee recelved employee benefft5 [exdIrj employer penlcffl costs) for the rep)rUr@ perfcé of more than £60.0TrJ. 7.2 Avwage headcouDt In th• ywr Th1• y••r Ilumb•r L•rt Number Char4table acvvltfjes (Mosque) 8 Grnntmaklrbg .1 Anty• ol grnnts pald (Induded In th• cart ofthofft•bh adMtIM) Thli yr yur Grants to In•t1tIonS Grnnts to GrnThts to Grnntsto Indlvldu•l¥ In•tltutlon• Indlvldual• Pury>o*e for whl¢h grnnts Interna¢lcal Zakaat donafjcms Orphanage In Bangladesh Genernl Zakaat t)naon$ ankets purthased for F¥W In Bangladesh Hdp a MLdlm Famlty 13,(XlO 71)0 3,200 1,200 300 19,5(Kl 500 200 15,200 4,400 19,700 8.2 Grnnts m•(le to In•titutlon• Tot•1 •mouTrt of grnnts p•ld M•m•• of Imtltutlon Ummah Welfare Trust DonalJon5 rrode to Syrla/YeMenlPakistan/Palsl General Zakaat Donations General Zakaat t)onalJons 7,5Crf) 5Crf) SCQ 3,2 1.2CK) Darul Quran Wdfare Trust Maolnatul Khalrl j Islaml Shahbag Jamea Madina Balt Ul Maal tie cUPIPe Khair Foundation Orphanage In Banglad&sh tyonations matle to a Charfty register&J In Mauribjs ROhIngalganl5Ian/pa$trn 15,200 li
Epsom & Ewoll Islamk Soclaty Reports and accounts Tanglble flxed asgots 9.1 Cort or valuatlon Freehold land •L bulldln Flthr fittlny & •qulpment fotsl At the baglnnlng of th• y•mr Addltlon• At th• end of the y•nr 932,214 200 14 41.152 616 973,366 816 974 381 93 9.2 Depreclathn and ImlMI¢rt sIght Iln• 15 Flxtur Ilttlngs & ulpment Fr•ohold land & buHdlrbg0 Tot•1 At the beulnnlng of the yr Depreaation charge for the year At th• •nd of th• y••r 38,377 34377 9.3 Nat tthk valu• Fr•thld l•nd & Flxtum, ffttlngs & bulldlng$ equlpment Totsl Net book vlu• •t th• b•olnnlng of tho ywr N•t book valu• at th• •nd of the 932.214 2,975 935,189 931214 467 929.947 Analy•l• of d•btorJ Th1# year Trade debtors ottr*r debto Total 5,115 li Cr•dltor• and accru• Anyth of cr•dlto falllng due wlthln one yr Thls year Amounts falllng due after more than one yr Thls year Taxatlon and 1 securlty Other (ltorS Total 706 527 233 100 12 Ca•h at bank and In hand Thls y•ar 107 426 107 26 Cash at bank arKI In hand Total 115083 12
Epsom & Ewell Islamk SIety Rqjorts and ac£ounts rlotes to the aecounts for the year ended 30 Septsmber 2020 13 Evwts after the end of the reportlng pwlod The COV[19 pandemic caus&1 ty severe acute respirdtory syndrome coronavorus 2 (S4R>CoV-2) reached the UK in kte January 2020. On 26 March 2020. a National L(Kkdown came into effe¢ which required the Charity to dose the m05que with immediate eff. On 23 June 2020, lockdown restrictions were relaxed by imposing s(Kial distanong rules. On 14 Ociober 2020. a thretrtier Wem of COVlfk19 restrictions Con Into effett to replace the onal Lockdown. On 5 November 2020, a second Natlonal Lockth)wn came into effec¢ which wa5 lifted on 2 December 2020 with a 5trickr thretier sym of COV1[19 restrictions. On 21 December 2020. stricter restrlrtlons t2me into efft for London with a new fEr 4. On 6 January 2021, thlrd National Lockdown came into effett. On 23 March 2021. the "Steps" regulaUon5 were publlshed to set out the approach to the relaxation of pandemic-related restrictÉons in England. The ojmulative effect of COVIL19 pandemic and coronavlrus regulatlons Is expected to be a severe loss in donation income directly from the moy4ue's doSU, redLKed 3tterK1an, and indiredy from the negative Impact on l¢xal ()nors' Incomes. It Is not w)sslL4e to &rnate the financlal effect the COVIt119 paM the Charty. 14 Ch•rlty fvnd$ l&1 Furbds hdd Sp1 appeal fijnd Is a restrlrted Ino)me fund estsbllsl)èJ to collect vc4unlary charrtable donatlons frryn indiwdua15 for distritr•Jtion for specifled purpo Zakat and fitrah ale¢ton fund is a reStrted irKome fund to obllgakny tharltsble dtiOnS from indNhluals for dLthbutyon for spe(ified wrrKAes. Hejp a mU1m famity fvnd bs a reStrIrt fvnd estsbll4j trj o)Iktt charitse donaiion5 from individuals for distributton to Musllm famllts wthin tIE UK either low oromeS ry rdugee ststus. 14.2 Movements of m•Jor fvnds durlng th1% year Fund Fund 8rought fonv•rd forwanl Speaal Apal Fu1 Zakaat & Fitrah Fur¥J Hejp a Muslim famity fvjnd Total 6,482 (645) 470 307 11,017 3,158 14.174 {16,5(h)) (5th)) (17.OlXI) (6,128) 3.128 481 143 Movements of m•Jor fvndg durfng Falt yr Fund Fund Balan¢ Carried fmvard Brt¥ught forward SF*thI A4ipeal Fu Zaka& & Frtrah Fund Hdp a Muslim famlty Fund Totsl 6,027 {685) 455 (23,9CKI} 200 100 670 470 13
Eps4Jm & Éwell N•ml¢ Socbety Reports and accounts Notes to the accounts for th• end¢d 30 Sopt•Mr 2020 15.1 Trustee Remufierrtlon Jnd benefftl None of the trustees have been any remuneravon or rfj¥ed any other beneffts from an eM0Yrnent w thelr thar or a related enty this year or last year. No truth expenses have been InrTed. 15.3 TrnnMctlon• wlth rnlat4d rtIal Loan# du• to tt• and Ml•t•d prtles Amount owlng Th1• Yr Lmt y•v N•m• of Trustee or relat p•ity R•latlon9hlp to Dexrfptlon of th• charlty trnnsactlon Or Shakll Rahman Mannan Abdul Trustee Trustee Loans Loans 14