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2022-03-31-accounts

Al-Ghazali Multi-Cultural Centre

Charity number 1098748

A Company limited by guarantee number 4064605

Annual Report and Financial Statements

for the year 1 April 2021 to 31 March 2022

Al-Ghazali Multi-Cultural Centre

Annual Report and Financial Statements for the year 1 April 2021 to 31 March 2022

Contents Page
Trustees' report 2 to 7
Statement of financial activities 8
Balance sheet 9
Notes to the accounts 10 to14

Prepared by: Tony Hewitson

1

Al-Ghazali Multi-Cultural Centre

Trustee' report

for the year 1 April 2021 to 31 March 2022

Legal Form

The Al-Ghazali Multi-Cultural Centre is a registered charity, number 1098748 dated 25th July 2003 and a registered Company, limited by guarantee, number 4064605 formed on 4th September 2000. The Governing Document are the Memorandum and Articles of Association amended by special resolutions dated 21st June 2003 and further on 4th May 2008 . The charity seeks to:

a) The advancement of education in accordance with the principles of the faith of Isalm, in particular through the establishment and formation of a school

b) To advance the education of the public in Islamic culture, religion and tradition

c) To promote the benefit of the inhabitants of Liverpool, in particular members of the Muslim community without distinction of sex, age, sexual orientation, race, or political, religious or other opinions, by association together of the said inhabitants with the local authorities, voluntary and other organisations in a common effort to advance education and training, to promote good health and to provide leisure time occupation, and for other such charitable puposes as the Trustees will decide

d) to promote integration and cultural understanding as well as providing an Islamic education service for the Muslim community

Board of Trustees

The board of trustees also forms the executive committee and appoint officers who are responsible for the day to day running of the youth club. Trustees are elected annually by members at the AGM and meet quarterly. The senior management team meet weekly and the Trustees meet quarterly

Chairman: Mr Kamal Mashjari

Other Directors:

Ms Leyla Mashjari (Company Secretary) Mr Redwan Al-Soraimi

Miss Shadia Abdullah (Treasurer)

Registered address

35 Earle road, Liverpool L7 6HD

Bankers

HSBC, Allerton Road, Liverpool, L18

Accountant/Independent Examiner

Tony Hewitson, Liverpool, L19

2

Al-Ghazali Multi-Cultural Centre

Trustee' report continued

2. Al-Ghazali Cultural Project

The project is committed to promoting understanding of Liverpool’s faith and heritages, developing social inclusion and cohesion in communities.

The project under took the following services: Interpreting and translating, language support at AlGhazali and outside, Interfaith events, cultural festivals, providing literature and leaflets in a number of languages, Building relations with different communities and bodies within Merseyside.

We also provide advice to police and schools on issues relating to BME and Muslim communities. We represent our community at council workshops and events

We support users through the immigration, welfare and health agendas by completing applications on their behalf. We hold regular conferences, community engagement, interfaith dialogue and events to bring our communities together

3. Al-Ghazali Youth Club:

The project has successfully used sport games and leisure to bring a diverse group of young people together. The project delivers weekly activities on site and off site for children and young people both males and females.

The youth club has been able to access a variety of funding opportunities to tackle several issues faced by young people including mental Health, physical health, education, and aspirations for young people from BME and Eastern European communities. Funding has also supported targeted activities during Halloween and Bon fire night and during school holidays from a variety of funders including, Operation Banger (Merseyside’s Police Crime Commissioner), HAF (Liverpool’s Holiday food programme) and the Community Foundation.

Its sporting activities have been very successful with the continued achievements in Karate. The karate club continues its affiliation with the JKS England, part of the English karate Federation. The karate club continues to expand with increased number of members and increase in the number of sessions delivered from two to four weekly sessions.

The youth club has continued to form links with other youth clubs and community groups and continues to be one of the main members of the Picton area Youth consortium.

4

Al-Ghazali Multi-Cultural Centre

Trustee' report continued

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Al-Ghazali Multi-Cultural Centre is managed and governed by Trustees. Management committee meetings are held every week and agenda items include finance, health & safety and project reports. New trustees are appointed at the annual general meeting.

OBJECTIVES AND ACTIVITIES FOR THE PERIOD

a) The advancement of education in accordance with the principles of the faith of Isalm, in particular through the establishment and formation of a school

c) To promote the benefit of the inhabitants of Liverpool, in particular members of the Muslim community without distinction of sex, age, sexual orientation, race, or political, religious or other opinions, by association together of the said inhabitants with the local authorities, voluntary and other organisations in a common effort to advance education and training, to promote good health and to provide leisure time occupation, and for other such charitable puposes as the Trustees will decide

ACHIEVEMENTS AND PERFORMANCE FOR THE PERIOD

The centre has a number of projects which entail programmes and activities to meet the needs of the local community and to strengthen its cohesion.

The grants received from Liverpool City Council CRG department remain one of the funding sources for the centre. The Youth club activities have been funded by the city council’s Youth and Play programme. We also received funding from the Liverpool HAF (Holiday and Food Programme) to deliver Junior and senior play schemes during summer, Christmas and Easter school holidays, and funding from the City Council for Half term breaks which aim to support families who have children on free school meals to access free play and food programmes locally

Other funding received this year include European Social Fund through WEA, for Esol and employment support sessions, Lottery Awards for All for youth health, wellbeing, and sport. Community Impact Fund for ladies Health and Fitness. Youth Community Mental Health programme. Lottery Youth consortium for Health and Wellbeing and Educational aspirations.

Due to the financial restraints caused by the impact of Covid 19 the centre received a loan from the Bounce Back Loan scheme in April 2021, repayments for this will start in April 2022 for the next five years. The centre also accessed some financial support from Liverpool City Council to support with the impact of Covid 19. The centre is continuing in its efforts to raise the money to continue with the completion of Phase 1b, phases 2 and 3 of the building renovation. The loan received from Human Appeal in 2019 has been transferred as a donation towards the building work in the basement of the building.

Al-Ghazali's five core projects:

1. Al-Ghazali Educational/Parents Advocacy Project:

This project assists in improving the Educational attainment of Black and racial minority children and young people.

The project has managed to deliver the following activities: Working with schools in Liverpool to deliver Cultural Awareness assemblies and classroom workshops.

The project also has a drop in service at the centre to support parents in choosing primary and secondary schools for their children and helping them complete application and appeal forms and make necessary phone calls. The project has continued and developed partnerships with schools, local authority and the voluntary sector.

The project continues to be involved in community issues and needs through its affiliation with the SSN (Supplementary School’s Network). The project also delivers a variety of adult education classes, short and long courses. These include, ESOL, Driving theory tests, Arabic for none Arabic speakers.

3

Al-Ghazali Multi-Cultural Centre

Trustee' report continued

4. Al-Ghazali Supplementary School

The School aims to develop pupils’ ability to use Arabic effectively for the purpose of practical communication on a day to day level and prepare for recognised qualification in the language such as GCSE AND A’level qualifications and to prepare children to be able to read the Holy Quran. The project introduces the students to the Arabic writing system and enables them to develop the ability to read and write using basic words and sentences.

The project emphasises the skills of speaking, listening, reading and writing. Learning a foreign language can enhance relationships between people of different cultures and backgrounds

The school also delivers Islamic studies education with the aim of getting pupils to develop these skills and take on recognised GCSE and A’level qualifications.

The school aims at supporting children to understand the true essence of the Islamic religion and practice it in an unprejudiced way as well as preserving their identity.

The school runs its sessions over the weekends and has over 180 children on register between the age of 5 to 17 years old. The school employs 12 teaching staff and has 18 volunteers. The school is delivered from the centre building. The school also delivers extra circular activities, through monthly workshops focusing on variety of topics from mental Health, physical health, education and aspirations for children and young people.

The Supplementary school continues its affiliation to the SSN (Supplementary School Network) and takes part in community lead events and celebrations.

5. Al-Ghazali Health Project:

The project aims to encourage BME women to participate in healthy activities and become more aware of the health issues affecting them and their families. Through funding from the Community Impact Fund, we are able to deliver two free physical activity sessions a week (Keep fit and yoga) to encourage ladies to return to some physical activity after lockdown.

The project also delivers the Community allotment which is run by volunteers who work on a weekly basis at the site. The centre has delivered a variety of projects over the year for varied users from the elderly to families and children. There are plans to continue the delivery of projects at the allotment with centre users and the local community over the coming year

5

Al-Ghazali Multi-Cultural Centre

Trustee' report continued

FINANCIAL REVIEW

Incoming resources for the period totalled £232,439 (2021: £159,822) of which £138,609 (2021: £27,905) related to funding for projects upon which restrictions are placed. A further £50,000 was obtained through the governments Bounce back scheme repayable from April 2022

Total expenditure amounted to £206,636 (2021: £158,830),comprising expenditure related to restricted projects, £123,474 (2021: £26,767) and expenditure on centre costs of £83,162 (2021: £132,063). No expenditure was charged to Capital.

Net resources therefore increased overall by £75,803 (2021: £992).

At 31st March 2022 the Trust’s restricted reserves stood at £15,135 represented totally by bank balance.

The Trust's general fund stood at £367,259 of which bank balances were £86,175. Restricted funds at bank stood at £15,135. Total bank balances where therefore £101,310. There is a long term liability due over one year for £50,000 to HSBC bank.

Tangible fixed assets totalled £281,084 entirely on building value; all other assets being written down to nil.

RESERVE POLICY

If in the absence of guaranteed, regular funding, for the Centre, the trustees have agreed a policy to generate and maintain minimum funds amounting to £12,000 of free reserves to provide operational costs for the following 3 months. This policy is being pursued by the Al-Ghazali Multi-Cultural Centre's Trustees.

RISK MANAGEMENT

The main risks to which the charity is exposed as identified by the Trustees have been considered and systems have been established to mitigate those risks.

FUTURE PLANS

To maintain the financial sustainability of the organisation through a fund raising strategy and income generation strategy. To utilise the Major Building Fund and raise further building funds to enable the next phases of refurbishments to maximise space for the delivery of activities and to attract statutory and voluntary sector to hire space and deliver services from our centre.

Signed on behalf of the Trustees

Name: Kamal Mashjari


Signed:

___ __ Kamal Mashjari, Chairman Date: 28/05/2022

6

Al-Ghazali Multi-Cultural Centre

Independent examiner's report on the accounts of Al-Ghazali Multi-Cultural Centre for the year 1 April 2021 to 31 March 2022

I report on the accounts of the company for the year ended 31 March 2022 which are set out on pages 8 to 14.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed. The charity’s gross income does not exceed £250,000 and I am considered qualified by the Trustees to undertake the examination.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts under section 43 of the 1993 Act;

follow the procedures laid down in the general Directions given by the Charity Commission under section 43(7)(b) of the 1993 Act; and

state whether particular matters have come to my attention

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.

It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters

The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement

Independent examiner’s statement:

In connection with my examination, no matter has come to my attention:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: Date: 28/05/2022 Mie

Tony Hewitson

Liverpool L19

7

Al-Ghazali Multi-Cultural Centre

A Company limited by guarantee number 4064605 Charity number 1098748

Statement of Financial Activities for the year 1 April 2021 to 31 March 2022

Notes
Incoming Resources
Generated Funds
(2)
Charitable Activities
(3)
Total incoming resources
Resources expended
Charitable Activities
(4)
Governance Costs
(4)
Total expenditure
Net incoming / (outgoing) resources
Fund balances brought forward
Transfers
(10)
Fund balances carried forward
(11)
Unrestricted
£
68,123
75,707
143,830
82,962
200
83,162
£60,668
306,591
-
£367,259
Restricted
£
-
138,609
138,609
£123,474
£123,474
£15,135
0
-
15,135
2022
£
68,123
214,316
282,439
206,436
200
206,636
£75,803
306,591
-
382,394
2021
£
97,133
62,689
159,822
158,830
-
158,830
£992
245,599
-
£246,591

The notes on pages 10 to 14 form part of these accounts. The net movement in resources for the year was derived from the continuing activities of the organisation.

8

Al-Ghazali Multi-Cultural Centre

A Company limited by guarantee number 4064605 Charity number 1098748 Balance sheet

as at 31 March 2022

Charity number 1098748
Balance sheet
as at 31 March 2022
2022 2021
Unrestricted Restricted Total Total
Fixed Assets £ £ £ £
Tangible Assets (5) 281,084 - 281,084 284,473
Total fixed assets 281,084 - 281,084 284,473
Current Assets
Debtors and prepayments (6) - - - -
Cash at bank and in hand (7) 86,175 15,135 101,310 22,118
Total current assets 86,175 15,135 101,310 22,118
Current liabilities:
amounts falling due within one year - - -
Creditors and accruals (8) - - -
Total current liabilities - - - -
Net current assets / (liabilities) 86,175 15,135 101,310 22,118
Total assets less current liabilities 367,259 15,135 382,394 306,591
Creditors:
amounts falling due after one year (9) 50,000 - 50,000 60,000
Net assets 317,259 15,135 332,394 246,591
Funds
Unrestricted funds (10) 317,259 - 317,259 306,591
Restricted Funds (11) - 15,135 15,135 - 60,000
-
Total Funds 317,259 15,135 332,394 246,591
- - -

For the period ending 31 March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

Name: Kamal Mashjari

Date: 28/05/2022

Signed:

9

Al-Ghazali Multi-Cultural Centre

Notes to the accounts

for the year 1 April 2021 to 31 March 2022

1 Accounting Policies

a Basis of accounting

The financial statements have been prepared under the historical cost convention.

There has been no change to the accounting policies since last year

No changes have been made to the accounts for previous years.

b Donations and Legacies.

Donations and legacies are accounted for when received by the company. Other income is accounted for on an accruals basis as far as is prudent to do so.

c Grants

Revenue grants are recognised in the Statement of Financial Activities on receipt, subject to any required conditions being met or services being provided. Capital grants are recognised on receipt in the Statement of Financial Activities. This policy has been adopted to give a true and fair view.

d Tangible Fixed Assets

Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250.

Rate of depreciation

Fixtures, Fittings & Equipment: 10% Straight line basis Office Equipment: 20% Straight line basis

e Fund accounting

Funds held by the organisation are either:

Unrestricted general funds

These are funds which can be used in accordance with the company's objects at the discretion of the directors.

Restricted funds

These are funds that can only be used for particular restricted purposes within the objects of the company. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Long Term Loans

These are funds falling due after one year and may be for specific future purposes or projects.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

f Taxation

No provision for taxation has been made as the company is not subject to UK Corporation tax.

10

Al-Ghazali Multi-Cultural Centre

Notes to the accounts continued

for the year 1 April 2021 to 31 March 2022

2 Generated Funds
Donations
Facilities Hire
General Fund
LCC
HSBC loan
HMRC (Furlough)
3 Funds from Charitable Activities
Subscriptions
Good Things Foundation
City of liverpool
Sprt Englan Fund (CEF)
Hardship Fund
Operation Banger
Community Resource Grant
Youth & Play
Awards for All
Community Foundation
OPAL PROGRAMME
Community Mental Health
Fab Feb Hafterm
ESF
Winter HAF Programme
Lottery Consortume Education&Aspration
HAF Summer Programme
Lottery Consortume Health&Well-being
Community Impact Fund
4 Total resouces expended
Staff Costs
a. Charitable Activities
£ 78,808
b. Governance Costs
£ -
c. Depreciation
£ -
Unrestricted
funds
£
415
12,472
55,236
10,667
50,000
15,040
143,830
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
Depreciation
£ -
£ -
£3,389
Restricted
funds
£
-
-
-
-
-
Restricted
funds
£
-
-
-
-
1,800
10,000
12,000
10,000
2,000
3,000
11,964
3,000
11,574
19,264
5,000
41,507
5,000
2,500
138,609
Other Costs
£ 124,239
£ 200
£ -
2022
Total
£
415
12,472
55,236
10,667
50,000
15,040
83,163
2022
Total
£
-
-
-
-
-
1,800
10,000
12,000
10,000
2,000
3,000
11,964
3,000
11,574
19,264
5,000
41,507
5,000
2,500
138,609
Total
2022
£ 203,047
£ 200
£ 3,389
2021
Total
£
34,785
9,244
175
73,060
117,264
2021
Total
£
-
3,000
10,000
1,653
1,000
10,000
12,000
-
4,905
42,558
Total
2021
£ 153,348
£ -
£5,182

No employee earned £50,000 per annum or more in the current accounting period

The average number of employees during the year was 8 (2021: 8)

11

Al-Ghazali Multi-Cultural Centre

Notes to the accounts continued

for the year 1 April 2021 to 31 March 2022

5 Tangible assets

6
7
8
**9 **
Buildings
Fittings &
Equipment
Cost
£
£
At 1 April 2021
321,363
26,636
Additions
-
-
Transfers
-
-
At 31 March 2022
321,363
26,636
Depreciation
At 1 April 2021
36,890
26,636
Charge for year
3,389
-
Transfers
-
At 31 March 2022
40,279
26,636
Net Book Value
At 31 March 2022
281,084
-
At 31 March 2021
284,473
-
2022
Debtors and prepayments
£
Debtors
-
-
Cash at bank and in hand
£
Bank a/c 1
55,441
Bank a/c 2
30,686
Bank a/c 3
15,183
Cash in hand
-
101,310
Creditors and accruals
£
Creditors
-
-
Creditors: amounts falling due after one year
Movements in the period
Balance b/f
Incoming
£
£
Human Appeal Loan
60,000
HSBC bank loan
0
50,000
Total
60,000
50,000
Office
Equipment
£
68,643
-
-
68,643
68,643
-
-
68,643
-
-
2021
£
-
-
£
5,354
15,053
1,711
-
Total
£
416,642
-
-
416,642
132,169
3,389
-
135,558
281,084
284,473
Balance c/f
£
0
50,000
22,118
£
-
-
Outgoing
£
60000
-
60,000
50,000

Human Appeal Loan

Loan reversed and now fully granted for building projects HSBC loan

Gorvernment Bounce back scheme. 5 year repayment from April 2022

12

Al-Ghazali Multi-Cultural Centre

Notes to the accounts continued

for the year 1 April 2021 to 31 March 2022

10 Unrestricted funds

Unrestricted funds
Movements in the period
Donations
Facilities Hire
General Fund
LCC
HSBC loan
HMRC (Furlough)
Total
Balance b/f
£
306591
306,591
Incoming
£
415
12,472
55,236
10,667
50,000
15,040
143,830
Outgoing
£
415
12,472
5,432
-
10,667
50,000
15,040
83,162
Transfers
£
-
0
Balance c/f
£
0
0
367,259
0
0
0
367,259

11 Restricted funds

Community Resource Grant

Funds for the overall administration and service provision of the Cultural Project Youth & Play

Funds for Youth Club activities

Awards for All

Funds for Youth Club activities

Community Foundation

Funds for Youth Club activities

OPAL PROGRAMME

Half term play and food programmes

Community Mental Health

Awarness of issues related to mental health

Fab Feb Hafterm

Half term access to free play and food programmes

ESF

Employment support sessions

Winter/Summer HAF Programme

Deliver Junior and Senior playschemes

Lottery Consortume Education&Aspration/Health and Wellbeing

Health and Wellbeing and Educational aspirations

Community Impact Fund

Ladies Health and Fitness

Movements in the period Balance b/f Incoming Outgoing Transfers Balance c/f
£ £ £ £ £
Operation Banger - 1,800 1800 - -
Community Resource Grant - 10,000 10000 - -
Youth & Play - 12,000 12000 - -
Awards for All - 10,000 4890 - 5,110
Community Foundation - 2,000 2000 - -
OPAL PROGRAMME - 3,000 3000 - -
Community Mental Health - 11,964 8789 - 3,175
Fab Feb Hafterm - 3,000 3000 - -
ESF - 11,574 11574 - -
Winter HAF Programme - 19,264 19264 - (0)
Lottery Consortume Education - 5,000 - 5,000
HAF Summer Programme - 41,507 41507 - 0
Lottery Consortume Health&Well-being 5,000 5000 - (0)
Community Impact Fund 2,500 650 - 1,850
0 138,609 123,474 0 15,135

13

Al-Ghazali Multi-Cultural Centre

Notes to the accounts continued

for the year 1 April 2021 to 31 March 2022

12 Analysis of net assets between funds

Unrestricted funds
5
General Fund
Total
Restricted funds
Awards for All
Community Mental Health
Lottery Consortume Education&Aspration
Community Impact Fund
Tangible
Fixed
Assets
281,084
281,084
£
-
-
-
-
-
-
-
Bank
Balances
86,175
86,175
£
5,110
3,175
5,000
1,850
-
-
15,135
Other
Net
Current
Assets/
Liabilitie
s
(50,000)
-
(50,000)
£
-
-
-
-
-
-
-
Total
(50,000)
367,259
317,259
£
5,110
3,175
5,000
1,850
-
-
15,135

13 Directors' remuneration and expenses

No directors received any remuneration or expenses during the accounting period.

14 Related party transactions

There are no related party transactions.

14