2021-03-31-accounts - Masjid And Madressa Taleem-Ul-Islam

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Charity registration number: 1098101

Masjid And Madressa Taleem-Ul-Islam

Report and Accounts

31 March 2021

Masjid And Madressa Taleem-Ul-Islam Contents

	Page
Charity Information	1
Trustees report	2
Independent examiner's report	4
Statement of financial activities	5
Balance sheet	6
Notes to the accounts	7

Masjid And Madressa Taleem-Ul-Islam Charity Information for the period ended 31 March 2021

Address

1-15 Cobwell Whalley Old Road Blackburn Lancashire BB1 7JJ

Charity registration number: 1098101

Trustees

Akhtar Ali Talib Hussain Mazhar Iqbal Shahid Mahmood Mohammed Nazir

Appointed independent examiner

M A Ibrahim (FCCA)

Accountants

M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE

Bankers

Natwest Bank 35 King William Street Blackburn Lancashire BB1 7DL

Masjid And Madressa Taleem-Ul-Islam Trustees’ annual report for the period ended 31 March 2021

Charity registration number: 1098101

The Annual Report is fully SORP compliant and sets out how the trustees have met their obligations.

The Financial Statement is fully SORP compliant and includes the incoming resources and resources expended.

Objectives and activities

The objects of the charity are set out in the constitution are summarised as follows:

To Advance the Islamic faith by provision of a school for religious education and facilities for religious services and cultural activities.

The advancement of the religion of Islam to be according to the Qu'ran as exemplified by the ideal life of the Prophet Muhammad (peace be upon him) based on the principles of Ahle-Sunnatul-Jamat and the Tablighi principles observed and practised by Darul-Uloom Deoband (University).

Provision of prayer facilities for the Muslim community in Blackburn and part time religious education is provided to the children in the local area.

In setting our objectives and planning our activities our Trustees have given careful consideration to the Charity Commission's general guidance on public benefit.

Achievements and performance

The Charity carries out a wide range of activities in pursuance of its charitable aims:

The organisation was greatly impacted and restricted in its activities during the year due to covid lockdown restrictions.

The organisation continues to cater for the community and serves them according to their needs.

Structure, governance and management

The Charity is regulated by declaration of trust dated 14 May 2003.

Appointment of charity trustees

Trustees appointed by the existing members of the Trust Board by simple majority.

Reference and administrative details

See preceding page under 'Charity Information'.

Names of the charity trustees who manage the charity

All trustees are named on the preceding page under 'Charity Information'.

Masjid And Madressa Taleem-Ul-Islam Trustees’ annual report for the period ended 31 March 2021

Financial review and reserves policy

Funds available are sufficient to permit the charity to continue in operation in the medium to long term, together with the continued support from the donors.

There are no uncertainties about the charity continuing as a going concern.

The Trustees actively review all major risks which the Charity faces and drawn up a risk assessment which is reviewed at every meeting. The Trustees are satisfied that all systems are in place and arrangements have been made to manage any risks identified.

The Trustees would like to thank all those who assisted us with their moral and financial support and trust they continue to do so.

Statement of Trustee’s responsibilities

The Trustees are responsible for preparing the Trustees’ Annual Report and Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period in preparing these financial statements, the trustees are required to:-

h Select suitable accounting policies to be applied consistently

h Observe the methods and principles in the Charities SORP
h Make judgements and estimates that are reasonable and prudent
h State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and,

h Prepare the financial statements on the going concern bases unless it is inappropriate to presume that the charitable company will continue in operation.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

Approved by the Trustees and signed on its behalf by:

Talib Hussain Date: 28/06/2021

Trustee

Masjid And Madressa Taleem-Ul-Islam

Independent Examiner's Report to the Trustees of Masjid And Madressa Taleem-Ul-Islam

I report to the trustees on my examination of the accounts of Masjid And Madressa Taleem-Ul-Islam (the Trust) for the period ended 31 March 2021.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act").

The charity's trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination is needed.

It is my responsibility to:

l examine the accounts under section 145 of the Charities Act,
l to follow the applicable Directions given by the Charity Commission (under section 145(5)(b) of the Act, and
l to state whether particular matters have come to my attention

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the 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 statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

l the accounting records were not kept in accordance with section 130 of the Charities Act; or

l the accounts did not accord with the accounting records; or

l the accounts did 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.

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.

The appointed independent examiner of the trust:

M A Ibrahim (FCCA) for and on behalf of Date: 28/06/2021 M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE

Masjid And Madressa Taleem-Ul-Islam Statement of financial activities for the period ended 31 March 2021

Notes Restricted Unrestricted income Total funds funds 2021 Income 3 £ £ £ Income and endowments from: Donations and legacies 32,007 - 32,007 Charitable activities 7,389 - 7,389 Total 39,396 - 39,396 Expenditure 4 Expenditure on: Charitable activities 20,307 - 20,307 Net income/(expenditure) for the year 19,089 - 19,089 Reconciliation of funds Total funds brought forward 237,440 - 237,440 Net incoming resources for the year 19,089 - 19,089 Total funds carried forward 256,529 - 256,529	Total 2020 £ 23,092 13,003
	36,095
	33,885
	2,211
	235,229 2,211
	237,440

Masjid And Madressa Taleem-Ul-Islam Balance Sheet At 31 March 2021

Notes Restricted Unrestricted income Total funds funds 2021 £ £ £ Fixed assets Tangible assets 5 298,590 - 298,590 Current assets Debtors 6 427 - 427 Cash at bank and in hand 10,811 - 10,811 11,239 - 11,239 Creditors:amounts falling due within one year Interest free loans 53,000 - 53,000 Trade creditors and accruals 6 300 - 300 53,300 - 53,300 Net current assets (42,061) - (42,061) Net assets 256,529 - 256,529 Funds of the Charity 7 Unrestricted funds 256,529 - 256,529 Total funds 256,529 - 256,529	Total 2020 £ 299,212 23 6,806
	6,829 68,000 601
	68,601
	(61,772)
	237,440
	237,440
	237,440

Approved by the Board of Trustees and signed on its behalf by

Shahid Mahmood Date: 28/06/2021 Trustee

Masjid And Madressa Taleem-Ul-Islam Notes to the Accounts for the period ended 31 March 2021

Basis of preparation

1 Basis of accounting

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102 and charities SORP (FRS 102) effective 1 January 2019, published by the Charity Commission in England & Wales.

The charity is a public benefit entity.

2 Accounting Policies

Income

Income from charitable activities and voluntary donations are included in full in the Statement of Financial Activities when received. The value of services provided by volunteers has not been included.

Expenditure

Expenditure is included in the accounts on an accruals basis.

Unrestricted funds

Unrestricted funds are donations and other incoming resources receivable or generated for the charity without further specified purpose and are available as general funds.

Restricted funds

Restricted funds are funds subject to specific trusts, which may be declared by the donor(s) or with their authority (e.g. in a public appeal) or created through legal process, but still within the wider objects of the charity. Restricted funds may be restricted income funds, which are spent at the discretion of the trustees in furtherance of some particular aspect(s) of the objects of the charity, or they may be endowment funds, where the assets are required to be invested, or retained for actual use, rather than spent.

Masjid And Madressa Taleem-Ul-Islam Notes to the Accounts for the period ended 31 March 2021

3 Analysis of income Donations and legacies Donations Total Charitable activities Fees receivable Total Total income 4 Analysis of expenditure Expenditure on charitable activities Wages Employee pension HMRC JRS Grant Heat and light Water charges Cleaning and consumables Bank charges Repairs and maintenance Depreciation Subscriptions and software Stationery, postage and printing Sundry expenses Accountancy fees Payroll fees Independent examiner's fee Total Total expenditure	Restricted Unrestricted income 2021 funds funds Total funds £ £ £ 32,007 - 32,007 32,007 - 32,007 7,389 - 7,389 7,389 - 7,389 39,396 - 39,396 Restricted Unrestricted income 2021 funds funds Total funds £ £ £ 22,096 - 22,096 - - - (9,566) - (9,566) 4,246 - 4,246 1,870 - 1,870 90 - 90 (149) - (149) 300 - 300 622 - 622 185 - 185 - - - - - - 150 - 150 313 - 313 150 - 150 20,307 - 20,307 20,307 - 20,307	2020 Prior year £ 23,092
		23,092
		13,003
		13,003

		36,095
		2020 Prior year £ 22,240 34 - 6,808 1,753 - 42 - 1,146 350 455 405 200 301 150
		33,885

		33,885

Masjid And Madressa Taleem-Ul-Islam Notes to the Accounts for the period ended 31 March 2021

5 Land, buildings, equipment and fittings

Cost At 1 April 2020 At 31 March 2021 Depreciation At 1 April 2020 Charge for the year At 31 March 2021 Net book value At 31 March 2021 At 31 March 2020 6 Debtors Analysis of debtors: Taxation and social security 6 Creditors Analysis of creditors: Accruals	Buildings £ 298,590	Fittings and Total equipment £ £ 7,639 306,229
	298,590	7,639 306,229
	- -	7,017 7,017 622 622
	-	7,639 7,639

	298,590	- 298,590
	298,590	622 299,212
	2021 £ 52 52 2021 £ 300 300	2020 £ 23 23 2020 £ 601 601

7 Analysis of fund assets and liabilities

Tangible fixed assets Current assets Current liabilities	Restricted Unrestricted income Total funds funds 2021 £ £ £ 298,590 - 298,590 11,239 - 11,239 (53,300) - (53,300)
	256,529 - 256,529

8 Details of certain items of expenditure

Fees for examination of the accounts Independent examiner’s fees	2021 £ 150	2020 £ 150

9 Transactions with trustees and related parties

There were no benefits, expenses or remuneration paid to the Trustees or persons connected to them.

Masjid And Madressa Taleem-Ul-Islam Notes to the Accounts for the period ended 31 March 2021

10 Employees Average number of employees	2021 Number 7	2020 Number 7