2022-09-30-accounts - Epsom And Ewell Islamic Society

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Registered Charity Number 1085706

Epsom & Ewell Islamic Society Reports and Accounts For The Year Ended 30 September 2022

Epsom & Ewell Islamic Society Reports and accounts Contents

	Page
Trustee's report	2
Independent examiner's report on the	5
accounts Statement of Financial Activities	6
Balance sheet	7
Notes to the accounts	8

Epsom & Ewell Islamic Society Reports and Accounts For The Year Ended 30 September 2022

Reference and administration details

Charity name Epsom & Ewell Islamic Society Registered charity number 1085706 Principal address Epsom Islamic Centre Hook Road Epsom Surrey KT19 STU Managing charity trustees Mohammed Abdul Mannan Chairman Salim Chowdhury Treasurer Jamal Choudhury Trustee Javeed Joosub Trustee Naimur Rahman Trustee Abe Baurhoo Trustee Mohammed Shamim Uddin Trustee Ataur Rahman Trustee

Independent examiner M M Hossain SF Accountant Limited Unit 20, 95 Miles Road, Mitcham, CR4 3FH Structure, governance and management Type of governing document Constitution adopted 12 January 2001 and amended 17 March 2001 How the Charity is constituted Association Trustee selection method Seven members of the Executive Committee are elected at the Annual General Meeting.

Epsom & Ewell Islamic Society Reports and Accounts Trustees report for the year ended 30 September 2022

Objects and activities

Summary of the objects of the Charity set out in its governing document.

To advance religion in accordance with the tenets and doctrines of Islam
To provide and assist in the provision of education in the field of Islamic culture, history and practice
To foster goodwill and harmonious relations with other ethnic groups

Summary of the main activities undertaken for the public benefit in relation to these objects

In carrying out their review of our objectives, the trustees have considered the Charity Commission's general guidance on public benefit and, in particular, its supplementary public guidance on the advancement of religion for the public benefit.

The trustees consider that the following activities provide benefit to those who worship at our Mosque.

Prayers: The Mosque is open for daily and Friday prayers

Festivals: The Mosque prepares food during the holy month of fasting called Ramadan for those attending our Mosque who wish to break their fast together.

Tajweed and Hifdh classes: Recitation and memorisation of the Qur'an are important elements of religious education and training. We continue to provide this facility in the Mosque.

Zakat: It is part of our faith that all who are able, should pay Zakat, which is collected in proportion to a person's means according to Islam for a number of specific charitable purposes. We provide the opportunity for those attending our Mosque to give Zakat, which we distribute on their behalf. The Mosque makes no charge for the collection and distribution of Zakat.

Special appeals: It is also part of our faith that all who wish to, may supplement their Zakat with sadaqah, which is optional giving for a wider range of charitable purposes. Again, we provide the opportunity for those attending our Mosque to give sadaqah, in the form of special appeals, which we distribute on their behalf. The Mosque makes no charge for the collection and distribution of sadaqah.

Achievements and performance

The main achievements of the Charity during the year were:

Prayers: We had over 25 to 50 people regularly attend daily prayers and over 500 who regularly attend Friday prayers during the week.

Tajweed and Hifdh classes: We are pleased this programme continues to run successfully with over 10 people regularly attending these classes.

Zakat: We distributed Zakat of £22,000 in Yemen, Rohinga and Mauritus to needy families.

Loan repayment: £17,000 loans (qard e hasana) has been paid in full.

Epsom & Ewell Islamic Society Reports and Accounts Trustees report for the year ended 30 September 2022

Financial review and Going Concern

The surplus of income over expenditure for the year rose to £93,745 (2021: £75,272) due mainly to a rise in donations to £184,607 (2021: £128,462).

Net assets at year-end increased to £1,118,762 (2020: £1,043,490) due mainly to a rise in cash at bank and in hand to £188,077 (2020: £107,426)

The trustees have reviewed the reserves of the Charity. Their policy is to hold enough funds to meet 2 months' operating costs of the Mosque.

Declaration

The trustees dedare that they have approved the trustees' report above.

Signed on behalf of the Charity's trustees.

Signature(s) …................................................ ….................................................... Mr Salim Chowdhury (Jun 15, 2023, Mr M M Abdul (Jun 19, 2023, 12:52pm) 12:19pm) Full name(s) …................................................ ….................................................... S Chowdhury MM Abdul Position …................................................ ….................................................... Treasurer Chairman 15/06/2023 19/06/2023 Date …................................................ …....................................................

Epsom & Ewell Islamic Society Reports and Accounts Independent examiner's report on the accounts for the year ended 30 September 2022

I report to the trustees on my examination of the accounts of the above-named Charity ("the Trust") for the year ended 30 September 2022 set out on pages 6 to 14.

Responsibilities and basis of report

As the Charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").

I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning 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 no concerns and 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:

…...........................................

15/06/2023 Date: …....................................

M M Hossain Senior Partner & Director SF Accountant Limited Unit 20, 95 Miles Road Mitcham, CR4 3FH

Member of Association of Accounting Technicians

Epsom & Ewell Islamic Society Reports and Accounts Statement of Financial Activities for the year ended 30 September 2022

Incoming resources (Nota 3) Unrestricted Funds £ Restricted income Funds £ Total this year £ Total last year £ Income and endowments from: Donations and legacies 176,675 21,191 197,866 128,462 Charitable activities 7,932 7,932 22,294 Separate material item of income - - 8,000	Incoming resources (Nota 3) Unrestricted Funds £ Restricted income Funds £ Total this year £ Total last year £ Income and endowments from: Donations and legacies 176,675 21,191 197,866 128,462 Charitable activities 7,932 7,932 22,294 Separate material item of income - - 8,000	Incoming resources (Nota 3) Unrestricted Funds £ Restricted income Funds £ Total this year £ Total last year £ Income and endowments from: Donations and legacies 176,675 21,191 197,866 128,462 Charitable activities 7,932 7,932 22,294 Separate material item of income - - 8,000	Incoming resources (Nota 3) Unrestricted Funds £ Restricted income Funds £ Total this year £ Total last year £ Income and endowments from: Donations and legacies 176,675 21,191 197,866 128,462 Charitable activities 7,932 7,932 22,294 Separate material item of income - - 8,000	Incoming resources (Nota 3) Unrestricted Funds £ Restricted income Funds £ Total this year £ Total last year £ Income and endowments from: Donations and legacies 176,675 21,191 197,866 128,462 Charitable activities 7,932 7,932 22,294 Separate material item of income - - 8,000
Total	184,607	21,191	205,798	158,756
Resources expended (Note 5) Expenditure on: Charitable activities 90,053 22,000 112,053 83,484 Total 90,053 22,000 112,053 83,484
Net income/(expenditure)	94,554	(809)	93,745	75,272
Transfers between funds - - - -323 Net movement in funds 94,554 -809 93,745 75,272 Total funds brought forward 1,094,990 6,773 1,101,763 1,026,491 Total funds carried forward 1,189,544 5,964 1,195,508 1,101,763

Epsom & Ewell Islamic Society Reports and Accounts

Balance Sheet for the year ended 30 September 2022

Fixed Assets Tangible assets	Note 9	Unrestricted funds £ 932,414	Restricted income funds £	Total This Year £ 932,414	Total last Year £ 932,414
Total fixed assets		932,414		932,414	932,414
Current assets Debtors Cash at bank and in hand	10 12	- 259,508	4,036	- 263,544	2,797 188,077
Total Current assets		259,508	4,036	263,544	190,874
Creditors: amounts falling due within one year Net current assets/ (liabilities)	11	450 259,058	- 4,036	450 263,094	4,525 186,349
Total assets less current liabilities		1,191,472	4,036	1,195,508	1,118,763
Creditors: amounts falling due after one year	11	-		-	17,000
Net assets		1,191,472	4,036	1,195,508	1,101,763
Funds of the Charity Unrestricted funds Restricted funds	13	1,191,472	4,036	1,191,472 4,036	1,094,990 6,773
Total funds		1,191,472	4,036	1,195,508	1,101,763
Signed by 1 or 2 trustees on behalf of all trustees Signature(s) …................................................ ….................................................... Full name(s) …................................................ ….................................................... Position …................................................ ….................................................... Date …................................................ ….................................................... Mr Salim Chowdhury (Jun 15, 2023, 12:19pm) Mr M M Abdul (Jun 19, 2023, 12:52pm) S Chowdhury MM Abdul Treasurer Chairman 15/06/2023 19/06/2023

Epsom & Ewell Islamic Society Reports and Accounts Notes to the accounts for the year ended 30 September 2022

1 Basis of preparation

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 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 and with the Charities Act 2011.

1.2 Going concern

There are no material uncertainties related events or conditions that cast significant doubt on the Charity's ability to continue as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view, and the accounting policies adopted are those outlined in Note 2.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period.

2 Accounting policies

2.1 Income

Recognition of incoming resources

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; and
the monetary value can be measured with sufficient reliability.

Offsetting

There has been no offsetting of assets and liabilities or income and expenses unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations

Grants and donations are only included in the SoFA when the general income recognition criteria are met.

Government grants

The Charity has received government grants in the reporting period.

Tax reclaims on donations and gifts

Gift Aid is included in income when received and there is a valid declaration from the donor.

Epsom & Ewell Islamic Society Reports and Accounts Notes to the accounts for the year ended 30 September 2022

2.2 Expenditure and liabilities

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the Charity to pay out resources, and the amount of the obligation can be measured with reasonable certainty.

Governance costs

Governance costs comprise all costs involving public accountability of the Charity and its compliance with regulation and good practice.

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.

2.3 Assets

Tangible fixed assets for use by the Charity

These are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost. The depreciation rates and methods are disclosed in Note 8.2

Debtors

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

3 Analysis of income

Unrestricted funds £ Restricted income funds £ Total funds £ Last year £ Donations and gifts 175,265 21,191 196,456 128,092 Membership subscriptions and sponsorships which are in substance donations 1,410 1,410 370	Unrestricted funds £ Restricted income funds £ Total funds £ Last year £ Donations and gifts 175,265 21,191 196,456 128,092 Membership subscriptions and sponsorships which are in substance donations 1,410 1,410 370	Unrestricted funds £ Restricted income funds £ Total funds £ Last year £ Donations and gifts 175,265 21,191 196,456 128,092 Membership subscriptions and sponsorships which are in substance donations 1,410 1,410 370	Unrestricted funds £ Restricted income funds £ Total funds £ Last year £ Donations and gifts 175,265 21,191 196,456 128,092 Membership subscriptions and sponsorships which are in substance donations 1,410 1,410 370	Unrestricted funds £ Restricted income funds £ Total funds £ Last year £ Donations and gifts 175,265 21,191 196,456 128,092 Membership subscriptions and sponsorships which are in substance donations 1,410 1,410 370
Donations and legacies	176,675	21,191	197,866	128,462
Madrassa 7,492 7,492 22,294 Calendar sales 440 440 -
Charitable activities	7,932		7,932	22,294
Coronavirus Job Related Grant Scheme - Covid-19 RHL Grant Scheme - - 8,000
Separate material item of income	-		-	8,000

Total income	184,607	21,191	205,798	158,756

Epsom & Ewell Islamic Society Reports and Accounts Notes to the accounts for the year ended 30 September 2022

4 Analysis of receipts of government grants

Government grant Coronavirus Job Related Grant Scheme Coronavirus Retail Hospitality and Leisure Grant Scheme Total	This Year £ -		Last Year £ - 8,000
	-		8,000

5 Analysis of expenditure

Accountancy Bank charges and Interests Books for madrassa Cleaning Depreciation Fines and penalties Help a Muslim family Insurance Legal and professional Light and heat Madrassa teacher Maulana services Merchant charges Printing postage and stationery Rates Repair and maintenance Telephone Wages Fund Total expenditure on Charitable activities	This year Last Year
	Unrestricted Funds £ Restricted income funds £ Total funds £ Unrestricted Funds £ Restricted income funds Total funds 450 450 700 700 173 173 84 84 65 65 96 96 - - 200 200 - - 500 500 1,395 1,395 1,277 1,277 3,685 3,685 8,751 8,751 7,731 7,731 13,980 13,980 10,279 10,279 33,976 33,976 28,461 28461 - - 140 140 440 440 395 395 42 42 384 384 5,912 5,912 1,618 1,618 561 561 621 621 20,623 20,623 21,498 21,498 22,000 22,000 9,500 9,500
	90,053 22,000 112,053 73,484 10,000 83,484

Accountancy
Bank charges and
Interests
Books for madrassa
Cleaning
Depreciation
Fines and penalties
Help a Muslim family
Insurance
Legal and professional
Light and heat
Madrassa teacher
Maulana services
Merchant charges
Printing postage
and stationery
Rates
Repair and maintenance
Telephone
Wages
Fund
Total
expenditure on
Charitable
activities

This year
Last Year

Unrestricted
Funds
£
Restricted
income
funds
£
Total
funds
£
Unrestricted
Funds
£
Restricted
income
funds
Total
funds
450
450
700
700
173
173
84
84
65
65
96
96
-
-
200
200
-
-
500
500
1,395
1,395
1,277
1,277
3,685
3,685
8,751
8,751
7,731
7,731
13,980
13,980
10,279
10,279
33,976
33,976
28,461
28461
-
-
140
140
440
440
395
395
42
42
384
384
5,912
5,912
1,618
1,618
561
561
621
621
20,623
20,623
21,498
21,498
22,000
22,000
9,500
9,500

90,053
22,000
112,053
73,484
10,000
83,484

Epsom & Ewell Islamic Society Reports and Accounts. Notes to the accounts for the year ended 30 September 2022

6 Details of certain items of expenditure 6.1 Fees for examination of the accounts Independent examiner's fees Other fees paid to the independent examiner 7 Paid employees 7.1 Staff costs Salaries and wages Total staff cost	This Year Last year 450 500 - 200 450 700 This Year Last year 20,623 21,498
	20,623 21,498

No employee received employee benefits (excluding employer pension costs) for the reporting period of more than 60,000.

7.2 Average headcount in the year
	This	Year	Last year
Charitable activities (Mosque)		2	2
		2	2
8 Grant-making
8.1 Analysis of grants paid (included in the cost of charitable activities)
	This Year		Last year
	Grants to	Grants to	Grants to	Grants to
	Institutions	Individuals	Institutions	Individuals
Purpose for which grants
Made
International Zakaat donations	22000	-	7500	1000
Orphanage in Bangladesh			1000
General Zakaat donations				500
Blankets purchased for poor in
Bangladesh
Help a Muslim Family
	22,000	-	9000	1500

Epsom & Ewell Islamic Society Reports and Accounts. Notes to the accounts for the year ended 30 September 2022

9 Tangible fixed assets 9.1 Cost or valuation At the beginning of the year At the end of the year 9.2 Depreciation and impairment At the beginning of the year At the end of the year 9.3 Net book value Net book value at the beginning of the year Net book value at the end of the Year 10 Debtors and prepayments Analysis of debtors Total debtors Total		Freehold land & Buildings £ Fixtures, fittings & Total equipment £ Total 932,414 41,968 974382
		932,414 41,968 97438 2
		Freehold land & Buildings £ Fixtures, fittings & Total equipment £ Total 932,414 41,968 974382
		932,414 41,968 97438 2
		Freehold land & Buildings £ Fixtures, fittings & Total equipment £ Total 932,414 41,968 974382
		932,414 41,968 97438 2
		This year £ Last year £ - 2,797 - 2,797

11 Creditors and accruals Analysis of creditors

1 Creditors and accruals nalysis of creditors
Taxation and social security Other creditors	Amounts falling due within one year Amounts falling due after more than one year This Year £ Last year £ This Year £ Last year £ - 3,125 - - 450 1,400 - 17,000
	450 4,525 - 17,000

12 Cash at bank and in hand

2 Cash at bank and in hand
Cash at bank and in hand Total	This year Last year 263,544 188,077
	263,544 188,077

13 Events after the end of the reporting period

14 Charity funds

14.1 Funds held

Special appeal fund is a restricted income fund established to collect voluntary charitable donations from individuals for distribution for specified purposes.

Zakat and fitrah collection fund is a restricted income fund established to collect obligatory charitable donations from individuals for distribution for specified purposes.

Help a Muslim family fund is a restricted income fund established to collect charitable donations from individuals for distribution to Muslim families within the UK, with either very low incomes or refugee status.

Epsom & Ewell Islamic Society Reports and Accounts. Notes to the accounts for the year ended 30 September 2022

15 Transactions with trustees and related parties

15.1 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 this year or last year.

15.2 Trustees' expenses

No trustee expenses have been incurred.