Registered Charity Number 1085706
Epsom & Ewell Islamic Society Reports and Accounts For The Year Ended 30 September 2023
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 2023
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 2023
Objects and activities
Summary of the objects of the Charity set out in its governing document.
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To advance religion in accordance with the tenets and doctrines of Islam
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To provide and assist in the provision of education in the field of Islamic culture, history and practice
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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 total £29,500 to Al- Khair Foundation, Global Welfare, Islamic Relief-Turkiya and other charities.
Epsom & Ewell Islamic Society Reports and Accounts
Trustees report for the year ended 30 September 2023
Financial review and Going Concern
The surplus of income over expenditure for the year rose to £115,358 (2022: £93,745) due mainly to a rise in donations to £216,958 (2022: £184,607).
Net assets at year-end increased to £1,310,866 (2022: £1,195,508) due mainly to a rise in surplus/reserve.
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) …................................................ …....................................................
Full name(s) …................................................ …....................................................
Position …................................................ …....................................................
30/07/2024 30/07/2024 Date …................................................ …....................................................
Epsom & Ewell Islamic Society Reports and Accounts Independent examiner's report on the accounts for the year ended 30 September 2023
I report to the trustees on my examination of the accounts of the above-named Charity ("the Trust") for the year ended 30 September 2023 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:
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the accounting records were not kept in accordance with section 130 of the Act; or
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the accounts did not accord with the accounting records; or
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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
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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:
…...........................................
30/07/2024 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 2023
| Incoming resources (Note 3) Unrestricted Funds £ Restricted income Funds £ Total this year £ Total last year £ Income and endowments from: Donations and legacies 167,154 35,548 202,702 197,866 Charitable activities 14,256 - 14,256 7,932 Separatematerial itemof income - - - |
Incoming resources (Note 3) Unrestricted Funds £ Restricted income Funds £ Total this year £ Total last year £ Income and endowments from: Donations and legacies 167,154 35,548 202,702 197,866 Charitable activities 14,256 - 14,256 7,932 Separatematerial itemof income - - - |
Incoming resources (Note 3) Unrestricted Funds £ Restricted income Funds £ Total this year £ Total last year £ Income and endowments from: Donations and legacies 167,154 35,548 202,702 197,866 Charitable activities 14,256 - 14,256 7,932 Separatematerial itemof income - - - |
Incoming resources (Note 3) Unrestricted Funds £ Restricted income Funds £ Total this year £ Total last year £ Income and endowments from: Donations and legacies 167,154 35,548 202,702 197,866 Charitable activities 14,256 - 14,256 7,932 Separatematerial itemof income - - - |
Incoming resources (Note 3) Unrestricted Funds £ Restricted income Funds £ Total this year £ Total last year £ Income and endowments from: Donations and legacies 167,154 35,548 202,702 197,866 Charitable activities 14,256 - 14,256 7,932 Separatematerial itemof income - - - |
|---|---|---|---|---|
| Total | 181,410 | 35,548 | 216,958 | 205,798 |
| Resources expended (Note 5) Expenditure on: Charitable activities 72,100 29,500 101,600 112,053 Total 72,100 29,500 101,600 112,053 |
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| Net income/(expenditure) | 109,310 | 6,048 | 115,358 | 93,745 |
| Transfers between funds - - - - Net movement in funds 109,310 6,048 115,358 93,745 Total funds brought forward 1,189,544 5,964 1,195,508 1,101,763 Total funds carried forward 1,298,854 12,012 1,310,866 1,195,508 |
Epsom & Ewell Islamic Society Reports and Accounts
Balance Sheet for the year ended 30 September 2023
| Fixed Assets Tangible assets |
Note 9 |
Unrestricted funds £ 1,069,414 |
Restricted income funds £ - |
Total This Year £ 1,069,414 |
Total last Year £ 932,414 |
|---|---|---|---|---|---|
| Total fixed assets | 1,069,414 | - | 1,069,414 | 932,414 | |
| Current assets Debtors Cash at bank and in hand |
10 12 |
- 242,103 |
- | - 242,103 |
- 263,544 |
| Total Current assets | 242,103 | - | 242,103 | 263,544 | |
| Creditors: amounts falling due within one year Net current assets/ (liabilities) |
11 | 651 241,452 |
- - |
651 241,452 |
450 263,094 |
| Total assets less current liabilities | 1,310,866 | - | 1,310,866 | 1,195,508 | |
| Creditors: amounts falling due after one year | 11 |
- | - | - | |
| Net assets | 1,310,866 | - | 1,310,866 | 1,195,508 | |
| Funds of the Charity Unrestricted funds Restricted funds |
13 | 1,298,854 | 12,012 | 1,298,854 12,012 |
1,191,472 4,036 |
| Total funds | **1,298,854 ** | 12,012 | 1,310,866 | 1,195,508 | |
| Signed by 1 or 2 trustees on behalf of all trustees Signature(s) …................................................ Full name(s) …................................................ Position …................................................ Date …................................................ 30/07/2024 |
…....................................... …....................................... …....................................... …....................................... 30/07/2024 |
............. ............. ............. ............. |
Epsom & Ewell Islamic Society Reports and Accounts Notes to the accounts for the year ended 30 September 2023
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:
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the Charity becomes entitled to the resources;
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it is more likely than not that the trustees will receive the resources; and
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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 2023
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 167,034 35,548 202,582 196,456 Membership subscriptions and sponsorships whichareinsubstance donations 120 - 120 1,410 |
Unrestricted funds £ Restricted income funds £ Total funds £ Last year £ Donations and gifts 167,034 35,548 202,582 196,456 Membership subscriptions and sponsorships whichareinsubstance donations 120 - 120 1,410 |
Unrestricted funds £ Restricted income funds £ Total funds £ Last year £ Donations and gifts 167,034 35,548 202,582 196,456 Membership subscriptions and sponsorships whichareinsubstance donations 120 - 120 1,410 |
Unrestricted funds £ Restricted income funds £ Total funds £ Last year £ Donations and gifts 167,034 35,548 202,582 196,456 Membership subscriptions and sponsorships whichareinsubstance donations 120 - 120 1,410 |
Unrestricted funds £ Restricted income funds £ Total funds £ Last year £ Donations and gifts 167,034 35,548 202,582 196,456 Membership subscriptions and sponsorships whichareinsubstance donations 120 - 120 1,410 |
|---|---|---|---|---|
| Donations and legacies | 167,154 | 35,548 | 202,702 | 197,866 |
| Madrassa - - 7,492 Calendarsales - - 440 |
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| Charitable activities | 14,256 | - | 14,256 | **7,932 ** |
| Coronavirus Job Related Grant Scheme - Covid-19 RHL Grant Scheme - - - |
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| Separate material item of income | - | - | - | |
| Total income | 181,410 | 35,548 | 216,958 | 205,798 |
Epsom & Ewell Islamic Society Reports and Accounts Notes to the accounts for the year ended 30 September 2023
- 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 £ - - |
|
|---|---|---|---|
| - | - |
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 - 450 450 450 - - 173 173 3,425 3,425 195 195 65 65 - - - - - - 1,681 1,681 1,395 1,395 1,200 1,200 3,685 3,685 5,964 5,964 8,751 8,751 13,558 13,558 13,980 13,980 34,930 34,930 33,976 33,976 - - 515 515 440 440 1,101 1,101 42 42 176 176 5,912 5,912 234 234 561 561 7,481 7,481 20,623 20,623 1,190 29,500 30,690 22,000 22,000 |
|
| 72,100 29,500 101,600 90,053 22,000 112,053 |
Epsom & Ewell Islamic Society Reports and Accounts. Notes to the accounts for the year ended 30 September 2023
| 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 450 450 - - 450 450 This Year Last year 7,481 20,623 |
|---|---|
| 7,481 20,623 |
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 | 29,500 | - | 22,000 | - |
| Orphanage in Bangladesh | - | |||
| General Zakaat donations | - | |||
| Blankets purchased for poor in | ||||
| Bangladesh | ||||
| Help a Muslim Family | ||||
| 29,500 | - | 22,000 | - |
Epsom & Ewell Islamic Society Reports and Accounts. Notes to the accounts for the year ended 30 September 2023
| 9 Tangible fixed assets 9.1 Cost or valuation At the beginning of the year Addition 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 41,968 974,382 |
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|---|---|---|---|
| 137,000 1,069,414 - 41,968 137,000 **1,111,382 ** |
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| Freehold land & Buildings £ Fixtures, fittings & Total equipment £ Total - 41,968 41,968 |
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| - 41,968 41,968 |
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| Freehold land & Buildings £ Fixtures, fittings & Total equipment £ Total 932,414 - 932,414 |
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| 1,069,414 - 1,069,414 |
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| This year £ Last year £ - - - - |
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11 Creditors and accruals Analysis of creditors
| 11 Creditors and accruals Analysis of creditors |
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|---|---|---|
| Taxation and social security Other creditors 12 Cash at bank and in hand Cash at bank and in hand Total |
Amounts falling due within one year Amounts falling due after more than one year This Year £ Last year £ This Year £ Last year £ - - - - 210 - - - |
|
| 210 - - - |
||
| This year Last year 242,103 263,544 242,103 263,544 |
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 2023
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.