Charity registration number: 1098101
Masjid And Madressa Taleem-Ul-Islam
Report and Accounts
31 March 2022
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 2022
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
1
Masjid And Madressa Taleem-Ul-Islam Trustees’ annual report for the period ended 31 March 2022
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 continues to build on its success, cater for the community and serves them according to their needs.
The mosque provides public benefit through its programme of prayers, religious, educational activities and celebration of key events in the Islamic calendar such as Ramadan and Eid.
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'.
2
Masjid And Madressa Taleem-Ul-Islam Trustees’ annual report for the period ended 31 March 2022
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: 10/05/2022 Trustee
3
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 2022.
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: 10/05/2022 M.A.I (Accountants) Limited 7 St Andrews Street Blackburn Lancashire BB1 8AE
4
Masjid And Madressa Taleem-Ul-Islam Statement of financial activities for the period ended 31 March 2022
| Notes Restricted Unrestricted income Total funds funds 2022 £ £ £ Income 3 Income and endowments from: Donations and legacies 36,420 - 36,420 Charitable activities 14,713 - 14,713 Other - - - Total 51,133 - 51,133 Expenditure 4 Expenditure on: Charitable activities 46,808 - 46,808 Net income/(expenditure) for the year 4,325 - 4,325 Reconciliation of funds Total funds brought forward 256,529 - 256,529 Net incoming resources for the year 4,325 - 4,325 Total funds carried forward 260,853 - 260,853 |
Total 2021 £ 32,007 7,389 9,566 |
|---|---|
| 48,962 | |
| 29,873 | |
| 19,089 | |
| 237,440 19,089 |
|
| 256,529 |
5
Masjid And Madressa Taleem-Ul-Islam Balance Sheet At 31 March 2022
| Notes Restricted Unrestricted income Total funds funds 2022 £ £ £ Fixed assets Tangible assets 5 298,590 - 298,590 298,590 - 298,590 Current assets Debtors 6 - - - Cash at bank and in hand 9,563 - 9,563 9,563 - 9,563 Creditors:amounts falling due within one year Interest free loans 47,000 - 47,000 Trade creditors and accruals 7 300 - 300 47,300 - 47,300 Net current assets (37,737) - (37,737) Net assets 260,853 - 260,853 Funds of the Charity 8 Unrestricted funds 260,853 - 260,853 Total funds 260,853 - 260,853 |
Total 2021 £ 298,590 |
|---|---|
| 298,590 427 10,811 |
|
| 11,239 53,000 300 |
|
| 53,300 | |
| (42,061) | |
| 256,529 | |
| 256,529 | |
| 256,529 |
Approved by the Board of Trustees and signed on its behalf by
Shahid Mahmood Date: 10/05/2022 Trustee
6
Masjid And Madressa Taleem-Ul-Islam Notes to the Accounts for the period ended 31 March 2022
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.
Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fittings and equipment
5% Straight line
The trustees are of the opinion that the depreciation charge for the buildings is not required as the buildings are maintained and the expenditure reflected in the income and expenditure account.
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.
7
Masjid And Madressa Taleem-Ul-Islam Notes to the Accounts for the period ended 31 March 2022
| 3 Analysis of income Donations and legacies Donations Total Charitable activities Fees receivable Total Other HMRC JRS grant Total Total income 4 Analysis of expenditure Expenditure on charitable activities Wages and paye Heat and light Water charges Cleaning and consumables Bank charges Insurance Repairs and maintenance Equipment expensed Depreciation Subscriptions and software Stationery, postage and printing Sundry expenses Accountancy fees Payroll fees Independent examiner's fee Total Total expenditure |
Restricted Unrestricted income 2022 funds funds Total funds £ £ £ 36,420 - 36,420 36,420 - 36,420 14,713 - 14,713 14,713 - 14,713 - - - - - - 51,133 - 51,133 Restricted Unrestricted income 2022 funds funds Total funds £ £ £ 24,284 - 24,284 6,667 - 6,667 1,058 - 1,058 85 - 85 10 - 10 1,370 - 1,370 10,059 - 10,059 1,544 - 1,544 - - - 385 - 385 202 - 202 548 - 548 150 - 150 296 - 296 150 - 150 46,808 - 46,808 46,808 - 46,808 |
2021 Prior year £ 32,007 |
|---|---|---|
| 32,007 | ||
| 7,389 | ||
| 7,389 | ||
| 9,566 | ||
| 9,566 | ||
| 48,962 | ||
| 2021 Prior year £ 22,096 4,246 1,870 90 (149) - 300 - 622 185 - - 150 313 150 |
||
| 29,873 | ||
| 29,873 |
8
Masjid And Madressa Taleem-Ul-Islam Notes to the Accounts for the period ended 31 March 2022
| 5 Land, buildings, equipment and fittings Buildings £ Cost At 1 April 2021 298,590 At 31 March 2022 298,590 Depreciation At 1 April 2021 - At 31 March 2022 - Net book value At 31 March 2022 298,590 At 31 March 2021 298,590 6 Debtors 2022 Analysis of debtors: £ Trade debtor - Taxation and social security - - 7 Creditors 2022 Analysis of creditors: £ Accruals 300 300 8 Analysis of fund assets and liabilities Unrestricted funds £ Tangible fixed assets 298,590 Current assets 9,563 Current liabilities (47,300) 260,853 |
5 Land, buildings, equipment and fittings Buildings £ Cost At 1 April 2021 298,590 At 31 March 2022 298,590 Depreciation At 1 April 2021 - At 31 March 2022 - Net book value At 31 March 2022 298,590 At 31 March 2021 298,590 6 Debtors 2022 Analysis of debtors: £ Trade debtor - Taxation and social security - - 7 Creditors 2022 Analysis of creditors: £ Accruals 300 300 8 Analysis of fund assets and liabilities Unrestricted funds £ Tangible fixed assets 298,590 Current assets 9,563 Current liabilities (47,300) 260,853 |
Fittings and Total equipment Land £ £ £ 7,639 - 306,229 |
|---|---|---|
| 298,590 | 7,639 - 306,229 |
|
| - | 7,639 - 7,639 |
|
| - | 7,639 - 7,639 |
|
| 298,590 | - - 298,590 |
|
| 298,590 | - - 298,590 |
|
| 2021 £ 375 52 427 2021 £ 300 300 Restricted income Endowment Total funds funds 2022 £ £ £ - - 298,590 - - 9,563 - - (47,300) |
||
| 260,853 | - - 260,853 |
9 Details of certain items of expenditure
| Fees for examination of the accounts Independent examiner’s fees |
2022 £ 150 |
2021 £ 150 |
|---|---|---|
10 Transactions with trustees and related parties.
There were no benefits, expenses or remuneration paid to the Trustees or persons connected to them.
9
Masjid And Madressa Taleem-Ul-Islam Notes to the Accounts for the period ended 31 March 2022
| 11 Employees Average number of employees |
2022 Number 7 |
2021 Number 7 |
|---|---|---|
No employee received emoluments of more than £60,000.
10