RegI5tergJ Charlty Number 1085706 Epsom & Ewell Islamic SOc￿ty Rewrts and Accounts For The Year Ended 30 September 2020 Epsom & Ewo11 Idamlc Socloty Trustee's rewt Inde￿Th￿ert examlnerfs re￿Irt on the actounts Staterrent of finandal Athvotles Notes to the accounts tharty name Reglstered tharty Pn'r￿lpal 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 (Reg9￿1 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 (RtsWJ￿J 23 Nth￿ber 2019) Assistant Serydary 23 N￿efflber 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 Re￿9￿d 23 thY￿nbel 2019 Re*ned 23 knemter 2019 R ch￿jhury J A Cthowdhury Trpe of governlry d(urT￿rt the charlty Is (C￿￿jttrt￿j [l￿be15 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 I￿aMIC culture. hlstory and pracu To fo*r goc#Jwlll and hanronbus rela1￿$ other ethnk groups In carrylTh3 •Jt thelr our objth, the trustees have COn￿dered 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￿ cOn￿der that the folowlng thvlues Fyovhde iwefft to those w0￿h0p at our Mosque. Prayeys The Mosque Is for dally and Frlday prayers Festlvals. The Mosque prepares fc)n's ns accordlng to Islam f￿ a number of spedfic tha￿￿tle purFoses. We provlde the opportunty for those atteTrJlng thjr Mosque to glve Zaka¢ whlch we d15tr1bLrte on ￿*r behalf. The Mosque makes no charge for the cc41ectlon and dlstribLthn of ZakaL pwls. It Is a150 Part cl our falth that Jll WIK) wish to. may wpplement thelr Zakat wlth sadaqah, whth Is opknal gI￿n9 for a wkler range of d)arlts￿e purpo*. Again we E￿Ide the opporbjnlty for those attendlng M05que to glve sadaqah, In the form of spedal appeals, whlch we dlthbute on thelr behalf. The M05que makes no charge for the d15trlbuVon of s*qah. The d)arfty ac(ounts show a deryease In net IrKomlrKJ resources frcrfn £21,119 to £14,172 due to a fall In IrKxJmlng resou￿ In excess of a fall In resour￿ experthd durfng the ￿￿C￿l. The maln 4chle¥ements of the tharfty duflng the year were.. Prayss We had over 25 to 50 peO￿e regularty atteThJ dalty prayer5 and over 500 WI￿ regulaty attend Frlday prayws durfng the week. Tajweedand Hlfdh ¢ts&w. We are ￿eaSe￿ thls Fffcgramme convnues to run AKcessfully with over 10 regulady attendlng these dasse5. Zakat. We dlstrlbuted Zakat of £16,500 In BarvJladesh, Paklstan, Mautitlus. Syrla. Rohlnga. Afganlstsn and Yerr to t￿lY familles. re￿Y￿Ent £17.500 loans remain ujtstandlng to 5nd1v￿U0I5 for the purchase of the fr￿h0￿j prO[￿ty at o)st of £866,176. Wth the onset of the COVID-19 pandemlc, ladle5 dasses were d15contlnued and the only ath￿ty of the CharFty going forward cOntin￿d to be the congregational prayers. ## **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** **natu[re(] s[) ]** ..... 0 -�� ..................... .. **Si[g] Full nam[e{ ] s[) ]** .El-:'-.d �.J. ... **.r�.@.. 6. .� .. � ............. . Position** ~~.C<� )~~ , .. �,. ........... **.** ....... . **·····** ~~**-----**~~ ll�Jvt_,-. **····································** ,. **Date** _o(/Lt I :Z..o 2-i.._ **.....** �- ~~[l ]~~ O ½[\] .:�.1 **......** . .L. ················ **······· .. .. .. .. .. ... .. .. .. .. .. .. .. .. ............ ...... .** **4** 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•N￿bIlItIe# 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 char￿e5 kt 2011 fthe Acr. I report in re5F*tt 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 app￿tsb1e OlrnLtIor￿ gfven by the ¢￿alIty Commlsth under sth 145{51{bl of the ACL Ind•p*nd•nt •x•mln¢rf* •tst*m•nt I have complthd my examlnatjon. I confim that no materlal matters have come to my èttenuon In connectlon wlth the examina￿On 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* cc*nFdy wlth the apkltsble reqUI￿￿￿nts concemlng fm and o)ntent of accrAnts set ￿t In the OwrtUes (Accounts and Reports) Re9ulattons 2CK)8 other than any requ1reff￿rt 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 atten￿0￿ 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 u￿rter&I ktountsnts In EThJland and Wa￿5 a￿1 ￿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**| 6 ## **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** **----- Start of picture text -----**
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**7** 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 Tl*se 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 Rep￿r@ Stsndard arylrcable In the UK ant1 RepL¢t41c of Erelatx1 (FRS 102) ISSL￿d on 16 July 2014 and with the Charlves kt 2011. 1.2 Golng concorn T￿ are no rnaterial unCertaIn￿e$ ￿1atsj everts or condliéons that ost sgnificant dwbt on the tharrws ab￿rtY to continue as a going t￿Cern. 1.3 Change of acwintln9 poIILy The accourts a t￿ and fair vlew, and the acr￿jntINJ poliae5 adopted are those outllnejj In Note 2. No dHnge5 to accountlng estimate5 have (￿Irred In the reporting perK¥J. 1.5 Materfal ￿lOr y￿r errors No matthal fv year errors have thnUAed In the reportlng ￿￿#￿. Accfjuntlng pollcles Zl Income These are induded in the Ststement of Finanaal ArtIvI￿e5 {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 I￿n no offsetting of assets and IlalJI￿e$ 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 val*J d￿Fa￿tion 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 (* cor*th oNWVon corNnlttbNJ The* are capits11￿ If tlw can be Ltsed Icy nmve tr*n one ythr and cost at least £5￿. are valueAI at cost The de￿edati￿ rates ar￿ ff*thods a￿ dlsL*)s&J In Nots 8.2 Debtors {indudirKJ trade debtors ar￿ bans retelvable) are Th￿ured on In[0￿ recr>)nknon at sdtlement afftsjnt after arry trade discounts or amount adva￿1 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 y￿1 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 [ex￿dIr￿j 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 An￿ty￿• ol grnnts pald (Induded In th• cart ofthofft•bh adMtIM) Thli y￿r yur Grants to In•t1￿tIonS Grnnts to GrnThts to Grnntsto Indlvldu•l¥ In•tltutlon• Indlvldual• Pury>o*e for whl¢h grnnts Interna¢lc￿al Zakaat donafjcms Orphanage In Bangladesh Genernl Zakaat t￿)na￿on$ 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/Pals￿l 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 cU￿PIPe Khair Foundation Orphanage In Banglad&sh tyonations matle to a Charfty register&J In Mauribjs ROhIngal￿ganl5Ian/pa￿$trn 15,200 li Epsom & Ewoll Islamk Soclaty Reports and accounts Tanglble flxed asgots 9.1 Cort or valuatlon Freehold land •L bulldln Flthr* fittlny & •qulpment fotsl At the baglnnlng of th• y•mr Addltlon• At th• end of the y•nr 932,214 200 14 41.152 616 973,366 816 974 381 93 9.2 Depreclathn and Im￿lMI¢rt s￿Ight Iln• 15* Flxtur* Ilttlngs & ulpment Fr•ohold land & buHdlrbg0 Tot•1 At the beulnnlng of the y￿r Depreaation charge for the year At th• •nd of th• y••r 38,377 34377 9.3 Nat tthk valu• Fr•thld l•nd & Flxtum, ffttlngs & bulldlng$ equlpment Totsl Net book v*lu• •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• An￿yth of cr•dlto falllng due wlthln one y￿r Thls year Amounts falllng due after more than one y￿r 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 S￿Iety 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 thre￿tier sy*m of COV1[￿19 restrictions. On 21 December 2020. stricter restrlrtlons t2me into eff￿t 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 COVIL￿19 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 pa￿￿M￿ the Charty. 14 Ch•rlty fvnd$ l&1 Furbds hdd Sp￿1 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 a￿le¢ton fund is a reStr￿ted irKome fund to obllgakny tharltsble d￿tiOnS from indNhluals for dLthbutyon for spe(ified wrrKAes. Hejp a mU￿1m famity fvnd bs a reStrIrt￿ fvnd estsbll4￿j trj o)Iktt charits￿e donaiion5 from individuals for distributton to Musllm famllts wthin tIE UK either ￿ low or￿omeS ry rdugee ststus. 14.2 Movements of m•Jor fvnds durlng th1% year Fund Fund 8rought fonv•rd forwanl Speaal Ap￿al Fu￿1 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 y￿r 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•M￿r 2020 15.1 Trustee Remufierrtlon Jnd benefftl None of the trustees have been any remuneravon or r￿fj¥ed any other beneffts from an eM￿0Yrnent w thelr thar￿ or a related en￿ty this year or last year. No truth expenses have been In￿rTed. 15.3 TrnnMctlon• wlth rnlat4d ￿rtIal Loan# du• to t￿￿t•￿ and Ml•t•d prtles Amount owlng Th1• Y￿r 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