**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