2021-03-31-accounts

The Charity Registration Number is :- 1097565

Assunah Islamic Centre

Report and Accounts

31 March 2021

Assunah Islamic Centre

Report and accounts for the year ended 31 March 2021

Contents

	Page
Charity information		1
Trustees' Annual Report		1
Statement of directors' responsibilities		8
Independent Examiner's Report		10
Funds Statements:-
Statement of Financial Activities		12
Statement of Financial Activities - Prior Year statement		13
Movements in funds		14
Revaluation reserves		14
Revenue Funds		14
Income and Expenditure account		15
Summary of funds		15
Balance sheet		16
Cash flow statement		18
Notes to the accounts		19

Assunah Islamic Centre

Trustees' Annual Report for the year ended 31 March 2021

The Trustees present their Report and Accounts for the year ended 31 March 2021.

Reference and administrative details

The charity name.

The legal name of the charity is:- Assunah Islamic Centre

The charity is also known by its operating name, Assunnah Islamic Centre

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1097565

Legal structure of the charity

The governing document of the charity is the Trust Deed establishing the charity.

The Governing Document is dated 21 April 2002

The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:-

565A/567A High Road London N17 6SB

Telephone [phone] Email Address [e-mail] Web address www.assunnah.co.uk

The Trustees in office on the date the report was approved were:-

Mr Xuseen Sabriye Abdi Weli (Chairman), Mr Dahir Tifow (Vice Chairman), Mr Mohamed J Siyad (Treasurer), Mr Mohamed Abdulle (Secretary), Mr Khalif Warsame (Organiser), Mr Habib Hussein Mohamed (Vice Treasurer), and Abdullahi Ahmed Mohamud (joined on 03/07/2020).

The following persons served as Trustees during the year ended 31 March 2021 :-

Same as above.

1

Assunah Islamic Centre

Trustees' Annual Report for the year ended 31 March 2021

Objects and activities of the charity

The purposes of the charity as set out in its governing document.

The objects are set out in the charity's trust deed and are summarized: 1-Safeguarding Somali culture in the UK,

2-Advancement of religion & education in accordance with tenants & doctrines of Islam,

3-Charitable activities for interest of Somalis in the UK,

4-Place of worship for benefit of the public, youth training, Islamic education, health & education seminars, Islamic counselling and mentoring

The main activities undertaken in relation to those purposes during the year.

Trustees have reviewed their activities throughout the year and are satisfied that they acted in accordance to their objects and have met their aims and objectives.The Trustees considered all options for the best use of the funds in advancement of the Objects

1-Primary school and nursery

2-Evening and weekend classes

3-Assunah youth programs

4-Annual Islamic conference

5-Islamic lessons and lectures

6-Women activities 7-Prayer facilities 8-Ramadan Taraweeh prayers and programs

9-Eid ul Adha and Eid ul Fitr prayers and celebrations 10-Advice and counselling 11-Civil marriage

The main activities undertaken during the year to further the charity's purpose for the public benefit.

The strategy for the year has been to consider favourable applications that matched the Charity’s Objects. The Trustees endeavour to make the best use of the monies available from the funds of the Charity.

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity. The Charity is established for purposes which benefit the beneficiaires and the wider public.

The Charity’s public benefit is enshrined in its charitable Objects. The charity will not discriminate on the grounds of any characteristic protected by the Equality Act or any other relevant legislation.

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Assunah Islamic Centre

Trustees' Annual Report for the year ended 31 March 2021

The short term and longer term aims and objectives.

We have out extra focus on combatting terrorism and explaining the dangers of these evil thoughts, social grooming and exposing the individuals and groups engaged in this activity as these extreme ideologies have nothing to do with the religion of Islam as the word Islam comes from the Arabic root word salaam which means peace.

We have encouraged our community to raise money for good causes for those in desperate need of basis human necessities such as food and medicine for areas affected around the world and especially those affected by war and severe natural disasters.

All around the year, we have attendees to our events from London and other local areas that come from all over the world including many countries in Europe, Africa and Asia. We have facilitated the interaction of these multiple communities, building stronger communities and understanding among these diverse groups.

The charity's strategies for achieving its aims and objectives in the future.

The community centre is an active participant in local affairs such as Police, Council and Local Schools. We are a full member of Haringey Muslim Network Forum. We are also a member of Muslim Council of Britain (MCB) and Association of Muslim Schools (AMS). We will be working with our partners in order to achieve objectives of the charity in short/mid term plans.

The main achievements and performance of the charity during the year.

Primary School and Nursery

We continue improving the facilities and quality of education of our pupils. Both the Primary and Nursery improved in terms of student achievements and in terms of staff developments.

Evening and Weekend Classes

We have Evening and Weekend classes with over 700 students each week ranging for 6 years to 16 years old teaching Islam, Arabic and Citizenship.

Assunnah Youth

Assunnah Youth is a branch of Assunnah Islamic Centre run by the youth themselves (boys and girls) and supported by the Management where they organise and deliver their own tailor made programs throughout the year. They have their own lessons on the weekends and some on evening. They organise special sessions to advice youngsters on education, social issues, relationships, gangs and drugs, extremism and others.

Our aim remains to help the young Muslims who need qualifications, experience and good discipline. Long term ambition of the Centre is to build the self-confidence of the community in their faith and through our facilities and activities help make a peaceful, vibrant and harmonious community.

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Assunah Islamic Centre

Trustees' Annual Report for the year ended 31 March 2021

Fundraising activities during the year.

The charity relies on grant aid from the donors identified in the accounts , whose support is valued. There have been no other fundraising activities.

The difference the charity's performance during the year has made to the beneficiaries of the charity.

Islamic Lessons

There are permanent Islamic lessons (Tafserul Qur'an, Hadith, Fiqh and others) held on our Centre for the weekends and evenings for the general public where a lot of people attend.

Women's Activities

The Centre provides separate building for the women to use and organise their own programs. They have lessons on Sundays and weekday's evenings as well as other sessions for socialisations and supports.

Prayer Facilities

During the year, by the help of Allah (SWT), we have managed to open the mosque to the musallis for the five daily and Friday prayers which attract local men, women and children.

The degree to which the achievements and performance during the year have benefited wider society.

The charity benefits the wider society by enhancing facilities at school, madressah, and masjid. In addition some grants are awarded to enable students to undertake community work and volunteering opportunities.

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Assunah Islamic Centre

Trustees' Annual Report for the year ended 31 March 2021

The significant charitable activities undertaken in the year.

Advice and Counselling We run advice and counselling session to community and families throughout the year. Our Muslim community has benefited hugely from this service. We offer drop in sessions as well as advice over the phone.

Marriage Service The Centre is registered to solemnise marriage (Nikkah) and the Imam has solemnised and registered the marriage for various community during the year.

Structure, governance and management of the charity

The methods used to recruit and appoint new charity trustees.

The new appointment of trustee is made by the relevant body of trustees. In the event of a vacancy the nominating body will appoint a new Trustee.

The policies and procedures for the induction and training of trustees.

New Trustees are briefed by a fellow Trustee after appointment. Trustees are able to attend annual training led by legal and accountancy advisers.

The charity's organisational structure.

In the year under review the Charity had seven (7) trustees all of whom are volunteers. The trustees have overall control and responsibility for policy and major decision making.

Day-to-day management and responsibility for implementing policies is carried out by a full-time General Manager, in addition there is also 1 additional part time admin assistant.

How the charity makes decisions and how decisions are delegated.

Decision relating to the Trust are taken by the managing Trustees in accordance with the rules in the Trust deed. Decision are made by a simple majority of votes, the Chairman having a casting vote in the event of a tie. A quorum of minimum 2/3 (two third) trustees exists at the moment.

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Assunah Islamic Centre

Trustees' Annual Report for the year ended 31 March 2021

The Chief Executive Officer and other senior management personnel to whom day to day management is delegated

The Trust does not employ any staff to manage the charity. The Trustees are volunteers and do not receive payment for fees or expenses.

The chairman is Mr Xuseen Sabriye Abdi Weli.

Setting pay and remuneration of key management personnel

Through consultation and considering the factors in prevailing job market.

The charity's relationships with related parties.

"None"

Bankers Barclays Bank Plc, Leicester, LE87 2BB.

Birchtree Sullivan Chartered Certified Accountants, Office 6, 58 Marsh Wall, Accountants Canary Wharf, London, E14 9TP.

Financial review

The charity's financial position at the end of the year ended 31 March 2021

The financial position of the charity at 31 March 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-

Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity	2021 £ 1,142 1,290,962 1,290,962	2020 £ 33,767 1,289,820 1,289,820

Financial review of the position at the reporting date, 31 March 2021 .

The trustees consider the financial performance by the charity during the year to have been satisfactory.

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Assunah Islamic Centre

Trustees' Annual Report for the year ended 31 March 2021

Policies on reserves.

The aim of the Trustees has been that income should exceed expenditure so that the revenue balance is increased over time so that future capital expenditure should be met.

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Significant events which have affected the financial performance and the financial position.

None

Risks and uncertainties facing the charity.

1- Potential expose to financial mis-management, mitigated through a monthly examination of the accounts, and

2- Appropriate licenses in place to avoid exposure to prosecution.

Factors likely to affect future financial performance .

Reduction in the grant provided by the Local Council for Primary and Nursery School. However, alternate means of funding have been considered by the trustees, and great success has been seen in this regards.

Principal funding sources in the year and how these support the key objectives of the charity.

Individual donations and Gift Aid.

These voluntary donations has tremendously helped the charity to meet its objectives during the period.

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Assunah Islamic Centre

Trustees' Annual Report for the year ended 31 March 2021

Plans For the Future

Summary of plans for the future and the trustees' perspective of the future direction of the charity.

The Trustees expect their policies and operations to remain largely unchanged in the over the next year.

Imran Asif FCCA

Member of Chareterd Certified Accountants

Office 6

58 Marsh Wall Canary Wharf London E14 9TP

Statement of Trustees's Responsibilities

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) .

In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-

• to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

• select suitable accounting policies and apply them consistently;

• make judgements and estimates that are reasonable and prudent;

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;

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Assunah Islamic Centre

Trustees' Annual Report for the year ended 31 March 2021

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

This report was approved by the board of trustees on Date of signing.

Xuseen S Abdi Weli (Dec 22, 2021, 5:21pm)

Mr Xuseen Sabriye Abdi Weli Chairman

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Assunah Islamic Centre

Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2021

I report to the Trustees on my examination of the financial statements of the charity on pages 12 to 29 for the year ended 31 March 2020 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) adapted to meet the needs of unincorporated organisations, as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 20.

Respective responsibilities of the Trustees and the Independent Examiner

As described on page 8, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-

a) examine the financial statements of the charity under Section 145 of the Act;

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

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Assunah Islamic Centre

Independent Examiner's Statement, Report and Opinion

Attention is drawn to the accounting policy stating that, notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, and in order to accord with current best practice, the Trustees have determined to prepare the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), . I concur with this approach, and any references in my report to the regulations should be read subject to this comment.

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-

and that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements :-

accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;

the financial statements do not accord with those records; or

the financial statements do not comply with the applicable requirements concerning the 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;

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).

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 financial statements to be reached.

Imran Asif FCCA - Independent Examiner

Chareterd Certified Accountants

Office 6 58 Marsh Wall Canary Wharf London E14 9TP

This report was signed on 21 December 2021

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Assunah Islamic Centre - Statement of Financial Activities for the year ended 31 March 2021

Statement of Financial Activities for the year ended 31 March 2021

Income & Endowments from: Donations & Legacies A1 Expenditure on: Charitable activities B2 Prior Year Adjustment B3 Total expenditure B Net income for the year Net income after transfers A-B-C Reconciliation of funds:- E Total funds brought forward Total funds carried forward SORP Ref Net movement in funds	Current year Unrestricted Funds 2021 £ 493,687 477,224 15,321 492,545 1,142 1,142 1,142 1,289,820 1,290,962	Current year Restricted Funds 2021 £ - - - - - - - - -	Current year Total Funds 2021 £ 493,687 477,224 15,321 492,545 1,142 1,142 1,142 1,289,820 1,290,962	Prior Year Total Funds 2020 £ 420,722 386,955 - 386,955 33,767 33,767 33,767 1,256,053 1,289,820

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts.

All the prior year transactions were unrestricted items, and no further analysis is required

All activities derive from continuing operations

The notes attached on pages 19 to 30 form an integral part of these accounts.

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Assunah Islamic Centre - Statement of Financial Activities for the year ended 31 March 2021

Income & Endowments from: Donations & Legacies A1 Charitable activities A2 Other trading activities A3 Investments A4 Other A5 Total income A Expenditure on: Raising funds B1 Charitable activities B2 Other B3 Prior Year Adjustment B3 Total expenditure B B4 Net income for the year Transfers between funds C Net income after transfers Other recognised gains/(losses) D1 D2 D3 D3 Reconciliation of funds:- E Total funds brought forward Total funds carried forward Extraordinary items Net gains on revaluation of fixed assets Net gains on investments Costs of fundamental reorganisation or restructuring Net actuarial gains on defined pension benefit schemes SORP Ref Net movement in funds	Prior Year Unrestricted Funds 2020 £ 583,651 - 932 - - 584,583 1,700 560,001 - - 561,701 - 22,882 - 22,882 - - - - - 22,882 1,256,053 1,278,935	Prior Year Restricted Funds 2020 £ - - - - - - - - - - - - - - - - - - - - - - -	Prior Year Total Funds 2020 £ 420,722 - - - - 420,722 - 386,955 - - 386,955 - 33,767 - 33,767 - - - - - 33,767 1,256,053 1,289,820

All activities derive from continuing operations

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Assunah Islamic Centre - Statement of Financial Activities for the year ended 31 March 2021

Statement of Total Recognised Gains and Losses for the year ended 31 March 2021

----- Start of picture text -----
2021 2020
£ £
Surplus for the year :-
Net excess of income over expenditure from operations before tax 16,463 33,767
Income from operations before tax in the Statement of Financial Activites 16,463 33,767
Net Movement in funds before taxation 16,463 33,767
Taxation arising in the year (15,321) -
Funds generated in the year as shown on Statement of Financial Activit 1,142 33,767
The notes attached on pages 19 to 30 form an integral part of these accounts.
----- End of picture text -----

Assunah Islamic Centre - Resources applied in the year ended 31 March 2021 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA Net resources available to fund charitable activities	2021 £ 1,142 1,142	2020 £ 33,767 33,767

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 19 to 30 form an integral part of these accounts.

Movements in revenue and capital funds for the year ended 31 March 2021

Revenue accumulated funds

Accumulated funds brought forward Closing revenue funds Summary of funds Revenue accumulated funds Recognised gains and losses before transfers	Unrestricted Funds 2021 £ 1,289,820 1,142 1,290,962 1,290,962 Unrestricted and Designated funds 2021 £ 1,290,962	Restricted Funds 2021 £ - - - - Restricted Funds 2021 £ -	Total Funds 2021 £ 1,289,820 1,142 1,290,962 1,290,962 Total Funds 2021 £ 1,290,962	Last year Total Funds 2020 £ 1,256,053 33,767 1,289,820 1,289,820 Last Year Total Funds 2020 £ 1,289,820

The notes attached on pages 19 to 30 form an integral part of these accounts.

14

Assunah Islamic Centre - Statement of Financial Activities for the year ended 31 March 2021

Assunah Islamic Centre

Income and Expenditure Account for the year ended 31 March 2021 as required by the Companies Act 2006

Income Income from operations Gross income in the year before exceptional items Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation and amortisation Governance costs Realised losses on disposals of social investments which are programme related Total expenditure in the year Prior Year PAYE Adjustment Retained surplus for the financial year All activities derive from continuing operations Net income before tax in the financial year Investment income Net income after tax in the financial year	2021 £ 493,687 493,687 493,687 473,864 3,360 - 477,224 16,463 15,321 1,142 1,142	2020 £ 420,722 420,722 420,722 383,595 3,360 - 386,955 33,767 - 33,767 33,767

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 19 to 30 form an integral part of these accounts.

15

Assunah Islamic Centre - Balance Sheet as at 31 March 2021

Note SORP Ref Fixed assets A Tangible assets 9 A2 Current assets B Cash at bank and in hand B4 Creditors: amounts falling due within one year 10 C1 Net current assets Creditors: amounts falling due after more than one year 11 C2 The total net assets of the charity Restricted funds Unrestricted Funds Unrestricted Revenue Funds 16 D3 Designated Funds Total charity funds The total net assets of the charity are funded by the Total assets less current liabilities

2021 2020 £ £ 1,217,586 1,217,586 75,029 81,418 5,347 (2,184) 80,376 79,234 1,297,962 1,296,820 (7,000) (7,000) 1,290,962 1,289,820 1,290,962 1,289,820 1,290,962 1,289,820 funds of the charity, as follows:-

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Assunah Islamic Centre - Balance Sheet as at 31 March 2021

The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..

The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 11.

TheThe Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.

Xuseen S Abdi Weli (Dec 22, 2021, 5:21pm)

Mr Xuseen Sabriye Abdi Weli

Chairman Approved by the board of trustees on Date of signing

The notes attached on pages 19 to 30 form an integral part of these accounts.

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Assunah Islamic Centre

Cash Flow Statement for the year ended 31 March 2021

2021 £ Cash flows from operating activities Net cash (used in )/provided by operating activities as shown below A (6,389) Cash flows from financing activities Net cash provided by financing activities C - Overall cash (used in )/provided by all activities (6,389) Cash movements Change in cash and cash equivalents from activities in the year ended 31 March 2021 (6,389) Cash and cash equivalents at 1 April 2020 81,418 Change in cash and cash equivalents due to exchange rate movements - 75,029 Assunah Islamic Centre Cash Flow Statement for the year ended 31 March 2021 - Continued Net income as shown in the Statement of Financial Activities 1,142 Adjustments for :- Write downs of investments - Net gains on investment assets - Increase in debtors - Decrease in creditors, excluding loans (7,531) Net cash (used in )/provided by operating activities A (6,389) Analysis of cash and cash equivalents 2021 £ Cash in hand at for the year ended 31 March 2021 75,029 Notice deposits - (less than 3 months) - Total cash and cash equivalents 75,029 Cash at bank and in hand less overdrafts at 31 March A+B+C Reconciliation of net income to net cash flow from operating activities

2020 £ 31,763 - 31,763 31,763 - - 31,763 33,767 - - (1,117) (887) 31,763 2020 £ 81,418 - 81,418

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Assunah Islamic Centre

Notes to the Accounts for the year ended 31 March 2021

1 Accounting policies

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) published by the Charity Commission in England & Wales (CCEW) ,effective January 2016, (The SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015 (as amended by the Bulletin issued in February 2016) in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Policies relating to expenditure on goods and services provided to the charity.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

Allocating costs to activities

Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities.

The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :-

Staffing - on the basis of time spent in connection with any particular activity. Staffing - on a per capita basis, based on the number of of people employed within any partiular activity. Premises related costs - on the proportion of floor area occupied by a particular activity.

Non specific support costs - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures

Estimation techniques used in apportioning costs - give details

Volunteers

In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.

However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.

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Assunah Islamic Centre

Notes to the Accounts for the year ended 31 March 2021

Policies relating to assets, liabilities and provisions and other matters.

Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over estimated useful lives.

Freehold premises	0 % WDV
Fixture and fittings	6 % WDV
Plant and machinery	20 % WDV
Motor vehicles	25 % WDV

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Net surplus before tax in the financial year

Pension costs 5 Prior year adjusments Prior year adjusments The net surplus before tax in the financial year is stated after charging:-	2021 £ 2,651	2020 £ 638
	2021 £ 15,321	2020 £ -

6 The contribution of volunteers

The charity depends on the support of its volunteers, which is much appreciated. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.

20

Assunah Islamic Centre

Notes to the Accounts for the year ended 31 March 2021

7 Staff costs and emoluments

Salary costs 2021 £ Gross Salaries excluding trustees and key management personnel 366,222 Employer's National Insurance for all staff 9,156 2,651 Trustees' Remuneration as detailed in note 0 - Total salaries, wages and related costs 378,029 Numbers of full time employees or full time equivalents 2021 The average number of total staff employed in the year was 35 The average number of part time staff employed in the year was 23 The average number of full time staff employed in the year was 12 The estimated full time equivalent number of all staff employed in the year was 15 The estimated equivalent number of full time staff deployed in different activities in the year was:- Engaged on charitable activities 14 Engaged on management and administration 1 The estimated full time equivalent number of all staff employed as above 15 Employer's operating costs of defined contribution pension schemes

2020 £ 282,726 6,255 638 - 289,619 2020 62 56 6 33 32 1 33

Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

Total remuneration package included in total salaries above Highest paid employee The remuneration in the year year was	17,500 17,500	25,000 25,000

8 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

21

Assunah Islamic Centre

Notes to the Accounts for the year ended 31 March 2021

9 Tangible fixed assets

Cost At 1 April 2020 At 31 March 2021 Depreciation At 1 April 2020 At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 10 Creditors: amounts falling due within one year Accruals PAYE, NIC VAT and other taxes Other creditors 11 Creditors: amounts falling due after one year Other creditors	Land and Buildings £ 1,232,861 1,232,861 15,275 15,275 1,217,586 1,217,586	Plant & Machinery £ - - - - - -	Motor Vehicles £ - - - - - - 2021 £ 3,960 (10,432) 1,125 (5,347) 2021 £ 7,000	Total £ 1,232,861 1,232,861 15,275 15,275 1,217,586 1,217,586 2020 £ 3,360 (8,515) 7,339 2,184 2020 £ 7,000

12 Loans to trustees included in debtors

None

13 Guarantees made by the charity on behalf of trustees

None

22

Assunah Islamic Centre

Notes to the Accounts for the year ended 31 March 2021

14 Income and Expenditure account summary

Income and Expenditure account summary At 1 April 2020 Surplus after tax for the year At 31 March 2021	2021 £ 1,289,820 1,142 1,290,962	2020 £ 1,256,053 33,767 1,289,820

15 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2021 Tangible Fixed Assets Investments at valuation:- Current Assets Current Liabilities Long Term Liabilities At 1 April 2020 Tangible Fixed Assets Investments at valuation:- Current Assets Current Liabilities Long Term Liabilities	Unrestricted funds £ 1,217,586 75,029 5,347 (7,000) 1,290,962 Unrestricted funds £ 1,217,586 81,418 (2,184) (7,000) 1,289,820	Designated funds £ - - - - - Designated funds £ - - - - -	Restricted funds £ - - - - - Restricted funds £ - - - - -	Total Funds £ 1,217,586 75,029 5,347 (7,000) 1,290,962 Total Funds £ 1,217,586 81,418 (2,184) (7,000) 1,289,820

16 Change in total funds over the year as shown in Note 15 , analysed by individual funds

Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Total charity funds	£ 1,289,820 1,289,820 1,289,820 Funds brought forward from 2020	See Note 17 £ 1,142 1,142 1,142 Movement in funds in 2021	See Note 0 £ - - - Transfers between funds in 2021	£ 1,290,962 1,290,962 1,290,962 Funds carried forward to 2022

23

Assunah Islamic Centre

Notes to the Accounts for the year ended 31 March 2021 17 Analysis of movements in funds over the year as shown in Note 16

Unrestricted and designated funds:- Unrestricted Revenue Funds	Income 2021 £ 493,687 493,687	Expenditure 2021 £ (492,545) (492,545)	Other Gains & Losses 2021 £ - -	Movement in funds 2021 £ 1,142 1,142

Gains and losses are detailed in notes 0,0, 0, 0 and 0

18 The purposes for which the funds as detailed in note 16 are held by the charity are:-

Unrestricted and designated funds:-

Unrestricted Revenue Funds Unrestricted Revaluation Reserve Designated Revenue Funds Designated Fixed Asset Funds

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

This fund represents the unrestricted surplus arising on the revaluation of the charity's assets. N/A

N/A

Restricted funds:- Restricted Fixed Asset Funds Restricted Revaluation Reserve

The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.

19 Ultimate controlling party

The charity is under the control of its legal members.

24

Assunah Islamic Centre

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

This analysis is classsified by conventional nominal descriptions and not by activity.

20 Donations and Legacies

Current year Unrestricted Funds 2021 £ Donations and gifts from individuals 226,510 - - - - - 226,510 Revenue grants from government and public bodies 91,872 164,262 9,243 265,377 Gift Aid 1,800 1,800 Total Donations and Legacies A1 493,687 Furlough Grant Total public sector revenue grants Haringey Council Total Gift Aid Small donations individually less than £1000 Total donations and gifts from individuals A Hussain Gift Aid Mohamed Gedi Al-Ishaa Ltd A Hussain Sama Care Ltd SMP	Current year Restricted Funds 2021 £ - - - - - - - - - - - - - -	Current year Total Funds 2021 £ 226,510 - - - - - 226,510 91,872 164,262 9,243 265,377 1,800 1,800 493,687	Prior Year Total Funds 2020 £ 409,306 1,050 1,000 1,300 1,100 5,000 418,756 - - - - 1,966 1,966 420,722

25

Assunah Islamic Centre

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

21 Expenditure on charitable activities - Direct spending

Total direct spending B2a Charitable Events/Activities Gross wages and salaries - charitable activities Employers' NI - Charitable activities Travel and Subsistence - Charitable Activities Defined contribution pension costs - charitable activities	Current year Unrestricted Funds 2021 £ 366,222 9,156 2,651 669 - 378,698	Current year Restricted Funds 2021 £ - - - - - -	Current year Total Funds 2021 £ 366,222 9,156 2,651 669 - 378,698	Prior Year Total Funds 2020 £ 282,726 6,255 638 - 9,638 299,257

22 Expenditure on charitable activities- Grant funding of activities

Total grantmaking costs B2c Grants made to individuals	Current year Unrestricted Funds 2021 £ 3,000 3,000	Current year Current year Prior Year Restricted Funds Total Funds Total Funds 2021 2021 2020 £ £ £ - 3,000 - - 3,000 -

26

Assunah Islamic Centre

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

23 Support costs for charitable activities

Current year Current year Current year Unrestricted Funds Restricted Funds Total Funds 2021 2021 2021 £ £ £ Employee costs not included in direct costs 3,881 - 3,881 Premises Expenses 17,403 - 17,403 8,653 - 8,653 7,105 - 7,105 1,884 - 1,884 5,747 - 5,747 Administrative overheads 2,869 - 2,869 330 - 330 - - - 1,481 - 1,481 4,374 - 4,374 3,064 - 3,064 30,426 - 30,426 Professional fees paid to advisors other than the auditor or examiner 600 - 600 2,400 - 2,400 Financial costs 1,949 - 1,949 Support costs before reallocation 92,166 - 92,166 Total support costs 92,166 - 92,166 Advertising and marketing Equipment expenses Cleaning and waste management Light heat and power Telephone, fax and internet Premises repairs, renewals and Education Supplies Other legal and professional Bank charges Consultancy fees Training and welfare - staff Rates and water charges Property insurance Stationery and printing Software licences and expenses Sundry expenses

Prior Year Total Funds 2020 £ 2,156 17,853 6,369 6,127 4,942 7,593 2,924 1,576 1,141 3,616 1,976 - 11,707 - 12,698 3,660 84,338 84,338

The basis of allocation of costs between activities is described under accounting policies

24 Other Expenditure - Governance costs

Independent Examiner's fees Reporting Accountant fees Total Governance costs	Current year Unrestricted Funds 2021 £ 1,440 1,920 3,360	Current year Restricted Funds 2021 £ - - -	Current year Total Funds 2021 £ 1,440 1,920 3,360	Prior Year Total Funds 2020 £ 1,440 1,920 3,360

27

Assunah Islamic Centre

Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015

25 Total Charitable expenditure

Total direct spending B2a Total grantmaking costs B2c Total support costs B2d Total Governance costs B2e Total charitable expenditure B2 26 Prior Year Adjustment Prior Year PAYE Adjustment Total Prior Year Adj B3c 27 Total of other expenditure Total Prior Year Adj Total other expenditure B3	Current year Unrestricted Funds 2021 £ 378,698 3,000 92,166 3,360 477,224 Current year Unrestricted Funds 2021 £ 15,321 15,321 Current year Unrestricted Funds 2021 £ 15,321 15,321	Current year Restricted Funds 2021 £ - - - - - Current year Restricted Funds 2021 £ - - Current year Restricted Funds 2021 £ - -	Current year Total Funds 2021 £ 378,698 3,000 92,166 3,360 477,224 Current year Total Funds 2021 £ 15,321 15,321 Current year Total Funds 2021 £ 15,321 15,321	Prior Year Total Funds 2020 £ 299,257 - 84,338 3,360 386,955 Prior Year Total Funds 2020 £ - - Prior Year Total Funds 2020 £ - -

28

Assunah Islamic Centre

Activity analysis of Income and expenditure for the year ended 31 March 2021

This analysis is classsified by activity and not by conventional nominal descriptions.

28 Analysis of income by activity

Analysis of income by activity
	SOFA ref	2021	2020
		£	-
Activity
Summary of Total Income, including	the items above
Donations & Legacies	A1	493,687	420,722
Categories of income
Income from exchange transactions		493,687	420,722

29 Analysis of charitable expenditure by activity

Activity

Direct costs 2021 £ Charitable activity Direct costs 378,698 Employee costs not included in direct costs - Premises expenses - Administrative overheads - Professional fees - Financial costs - 378,698 Direct costs 2021 £ Total Charitable activity 378,698 - 378,698 Total charitable expenditure Summary of charitable costs by activity Total Charitable activity Total Governance costs as detailed in Note 24	Support costs 2021 £ - 3,881 40,792 42,544 3,000 1,949 92,166 Support costs 2021 £ 92,166 3,360 95,526	Grant funding of activities 2021 £ - - - - - - - Grant funding of activities 2021 £ - - -	Total 2021 £ 378,698 3,881 40,792 42,544 3,000 1,949 470,864 Total 2021 £ 470,864 3,360 474,224	Total 2020 £ 299,257 2,156 42,884 22,940 12,698 3,660 383,595 Total 2020 £ 383,595 3,360 386,955

29

Assunah Islamic Centre

Activity analysis of Income and expenditure for the year ended 31 March 2021

The basis of allocation of costs between activities is described under accounting policies

The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 25

Analysis of support and governance costs by charitable activities

Activity Accountancy fee Charitable activity Grand Total Summary of grant making by activity Charitable activity	Governance 3,360 - 3,360 Grants to institutions 2021 £ - -	Finance - 1,949 1,949 Grants to individuals 2021 £ 3,000 3,000	Human Resources - 3,881 3,881 Support costs 2021 £ - -	Other Overheads - 86,336 86,336 Total 2021 £ 3,000 3,000	Total 3,360 92,166 95,526 Total 2020 £ - -

Fuller details of grants made and related costs, including support costs, are shown in note 22.

30 Analysis of non charitable expenditure by activity

Activity Governance costs Other Expenditure - Governance costs as detailed in Note 24	Governance costs 2021 £ 3,360	Governance costs 2020 £ 3,360

The breakdown of this expenditure by type of spending (ie by nominal classification and by fund) is detailed in note 27

30

Issuer Birchtree Sullivan Chartered Certified Accountants Document generated Wed, 22nd Dec 2021 13:28:22 UTC Document fingerprint 293342fe9e48a20e432310d09d043933

Parties involved with this document

Document processed

Party + Fingerprint

Wed, 22nd Dec 2021 17:21:00 UTC Wed, 22nd Dec 2021 17:21:00 UTC

Xuseen S Abdi Weli - Signer (3f7287840159ac50556e7846c95500f2) Daud S Ali - Copied In (a57f07cecedb00b621b90ae0865a9c04)

Audit history log

Date

Action

Wed, 22nd Dec 2021 17:21:00 UTC Wed, 22nd Dec 2021 17:21:00 UTC Wed, 22nd Dec 2021 17:21:00 UTC Wed, 22nd Dec 2021 17:17:55 UTC Wed, 22nd Dec 2021 13:31:20 UTC Wed, 22nd Dec 2021 13:31:20 UTC Wed, 22nd Dec 2021 13:30:06 UTC

Wed, 22nd Dec 2021 17:21:00 UTC The envelope has been signed by all parties. (92.40.177.156) Wed, 22nd Dec 2021 17:21:00 UTC Sent a copy of the envelope to Daud S Ali . (92.40.177.156) Wed, 22nd Dec 2021 17:21:00 UTC Xuseen S Abdi Weli signed the envelope. (92.40.177.156) Wed, 22nd Dec 2021 17:17:55 UTC Xuseen S Abdi Weli viewed the envelope. (92.40.177.156) Wed, 22nd Dec 2021 13:31:20 UTC Document emailed to party email (35.179.15.240) Wed, 22nd Dec 2021 13:31:20 UTC Sent the envelope to Xuseen S Abdi Weli for signing. (86.128.185.236) Wed, 22nd Dec 2021 13:30:06 UTC Automatic reminders for this envelope have been set to occur every 3 days (86.128.185.236) Wed, 22nd Dec 2021 13:29:58 UTC Daud S Ali has been assigned to this envelope (86.128.185.236) Wed, 22nd Dec 2021 13:29:58 UTC Xuseen S Abdi Weli has been assigned to this envelope (86.128.185.236) Wed, 22nd Dec 2021 13:29:15 UTC Document generated with fingerprint 293342fe9e48a20e432310d09d043933 (86.128.185.236) Wed, 22nd Dec 2021 13:28:22 UTC Envelope generated by Birchtree Sullivan Chartered Certified Accountants (86.128.185.236)