Registered Company number: 4128000 (England and Wales) Registered Charity number: 1091611
MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022
## **MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
|Report of the Trustees|1 to 3|
|---|---|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6 to 7|
|Notes to the Financial Statements|8 to 10|
|Detailed Statement of Financial Activities|11|
## **MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 March 2022**
The trustees who are also directors of the charity for the purpose of the Companies Act 2006, present their report with the financial statements of the charity FOR THE YEAR ENDED 31 March 2022
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
4128000 (England and Wales)
## **Registered Charity number**
1091611
## **Registered office**
257 Victoria Road Aton Birmingham West Midlands
**Chairman** Haji Siraj Ali
## **Trustees**
Rahman Khan Rahmat Ali Treasurer Shafique Ali Qurban Ali Chohan Mohammed Chunu Miah Mohammed Jamal Uddin Mohammed Ashraf Ali Shiraj Ali Mohammed Abdur Rahim
**Company Secretary** Rahman Khan **Independent Examiner** M A AHMAD 28 Shaftmoor Lane Acocks Green Birmingham B27 7RS
**Page 1**
## **MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 March 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Recruitment and appointment of new trustee**
New trustee are appointed by the Management committee.
## **Induction and training of new trustees**
New trustees are trained by current trustees.
## **Organisational structure**
The charity is controlled by a Management committee, which comprises five to thirteen members.
## **Wider network**
The charity has no connections with other charities.
## **Related parties**
The charity is not holding assets on behalf of another charity
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The company's main objectives are to promote the Muslim faith in Birmingham.
**Page 2**
## **MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 March 2022**
## **Significant activities**
The company obtains most of it's income from donations.
## **Volunteers**
The charity welcomes volunteers to assist in it's work.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The charity was incorporated in December 2000 and commenced it's activates on 1 January 2003. It took over the assets and liabilities of Masjid - E - Noor Association that was operating from the same address. The charity's main activity was to provide services of a mosque to promote the Muslim faith to all age groups and to provide school service for children to help them to learn about the teachings of Quran and the Muslim faith.
There were no significant events since the year end.
The charity's income from all sources during the year was £53,643 The income is expected to increase during current year. (2020= 35,903 )
## **Internal and external factors**
The charities activities are affected by general financial factors in the economy.
## **FINANCIAL REVIEW**
## **Reserves policy**
The charity accumulates reserves for future investment in building etc.
## **FINANCIAL REVIEW**
## **Principal Funding sources**
The charity receives most of it's income from publics donations.
## **FUTURE DEVELOPMENTS**
The charity intends to continue to promote the Muslim faith in Birmingham.
## **ON BEHALF OF THE BOARD:**
Rahman Khan Haji Siraj Ali Rahmat Ali 7th February 2023
**Page 3**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF**
## **MAJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
I report on the accounts for the year ended 31 March 2022 set out on pages five and eleven.
## **Respective responsibilities of trustees and examiners**
The charity trustees (Who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the account under Section 43 of the 1993 Act
- to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 43(7)(b) of the 1993 Act); and
- to state whether particular matters have come to my attention.
## **Basis of the 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, 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 statements below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention to which, in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.
M A AHMAD 28 Shaftmoor Lane Acocks Green Birmingham B27 7RS 7th February 2023
**Page 4**
## **MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2022**
|Notes
**INCOME RESOURCES**
**Incoming resources from generated funds**
Voluntary income
**RESOURCES EXPENDED**
Governance costs
Other resources expended
Total resources expended
NET INCOMING RESOURCES
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|**2022**
**Unrestricted**
**funds**
**£**
53,643
450
18,105
18,555
35,088
373,415
408,503|**2021**
**Total**
**funds**
**£**
35,903
3,400
17,131|
|---|---|---|
|||20,531|
|||15,372
358043|
|||373,415|
**Page 5**
## **MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
## **BALANCE SHEET AT 31 March 2022**
|Notes
**FIXED ASSETS**
Tangible assets
5
**CURRENT ASSETS**
Debtors
6
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
7
**NET CURRENT ASSETS/(LIABILITIES)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted funds:
General fund
**TOTAL FUNDS**|**2022**
**Unrestricted**
**funds**
**£**
434,220
18,500
52,106
70,606
96,323
(25,717)
408,503
408,503
408,503
408,503|**2021**
**Total**
**funds**
**£**
429,227
18,800
25,131|
|---|---|---|
|||43,931
99,743|
|||(55,812)|
|||373,415|
|||373,415|
|||373,415|
|||373,415|
**Page 6**
## **MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
## **BALANCE SHEET - CONTINUED AT 31 March 2022**
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2021.
The members have not required the charitable company to obtain an audit of its financial statement for the year ended 31 March 2015 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Section 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008)
The financial statements were approved by the Board of Trustees on **7th February 2023** and were signed on its behalf by:
Rahman Khan
Haji Siraj Ali
Rahmat Ali
**Page 7**
## **MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 March 2022**
## 1 **ACCOUNTING POLICIES**
## **Accounting convention**
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **Incoming resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
- Fixture and fittings 20% on reducing balance
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with on its charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restricted arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
**Page 8**
4
## **MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 March 2022**
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the period of the lease.
2
## **NET INCOMING/(OUTGOING) RESOURCES**
|Net resources are stated after charging/(crediting):
Depreciation - owned assets
Hire of plant and machinery|2022
£
7|2021
£
9|
|---|---|---|
3
## **TRUSTEES REMUNERATION AND BENEFITS**
There were no trustees remuneration or other benefits FOR THE YEAR ENDED 31 March 2017.
Trustees Expenses
There were no trustees expenses paid FOR THE YEAR ENDED 31 March 2017
5
## **STAFF COSTS**
|**STAFF COSTS**
Wages and salaries
**TANGIBLE FIXED ASSETS**
**COST**
At 1 April 2021
Addition
At 31 March 2022
**DEPRECIATION**
At 1 April 2021
Charge for year
At 31 March 2022
**NET BOOK VALUE**
At 31 March 2022
At 31 March 2021|Freehold
property|
|---|---|
## **MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31 March 2022**
|6|**DEBTORS: AMOUNTS DUE WITHIN ONE YEAR**||||
|---|---|---|---|---|
||||**2022**|**2021**|
||||**£**|**£**|
||Debtors||18500|18,800|
|7|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||**2022**|**2021**|
||||**£**|**£**|
|Other loans|||95000|98,500|
|Social security and other taxes|||643|443|
|Accruals and deferred income|||680|800|
||||96,323|99,743|
|8|**MOVEMENT IN FUND**||||
||||**Net**||
|||**At 1.4.21 **|**movement in**|**At 31.3.2022**|
||||**funds**||
|||**£**|**£**|**£**|
|**Unrestricted funds**|||||
|General fund||373415|35,088|408503|
|||373,415|35,088|408,503|
|**TOTAL**|**FUNDS**||||
**Page 10**
## **MASJID-E-NOOR (BIRMINGHAM) TRUST LIMITED**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 March 2021**
|**INCOMING RESOURCES**
**Voluntary income**
Donations
**Tution Fees**
Other Income
**Total incoming resources**
RESOURCES EXPENDED
**Governance costs**
Legal and professional charges
**Support costs**
**Management**
Cleaning expenses
Wages
Repairs and maintenance
Light and heat
Telephone
Sundry expenses
Bank charges
Donations
Depreciation of Fixtures and fittings
**Finance**
Bank charges and interest
**Total resources expended**
**Net Income**|**2021**
**£**
51063
2580
53,643
450
450
80
11233
440
5172
448
450
275
7
18,105
18,555
35,088|**2020**
**£**
31,883
4,020|
|---|---|---|
|||35,903
3,400|
|||3,400
11,199
5,085
424
118
296
9|
|||17,131|
|||20,531|
|||15,372|
**Page 11**