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2022-08-31-accounts

Musidal Islamic Association U.K (MIA) Trustees’ annual report Year ended 31[st] August 2022

Musidal Islamic Association’s trustees have the pleasure of presenting their annual report for the year ended 31[st] August 2022.

Reference and administration details Principal

address:

1st floor, 102-105 Whitechapel High Street, London E1 7RA

Our objectives

These are the objectives of the charity:

  1. To organise social, cultural and religious activities including those related to birth, marriage, death and other spiritual and cultural needs of our users.

  2. To help people to settle into the community successfully. Those who came to live and work in London from Europe and Africa or from other cities in the UK. MIA will be there to help them to learn English and support them to learn and understand the British values.

  3. To provide religious facilities i.e. Prayer hall (Mosque) for followers of the Islamic faith, and to offer education, cultural and recreational services to the whole community.

  4. To promote opportunities for the study of Arabic language and the mother tongues through classes, lectures, training and cultural events.

  5. To organise the collection and disbursement of "Fitra" and "Zakah (obligatory poor dues) according to the teachings of Holy Quran, Hadith and Islamic Shariah.

  6. To increase opportunities for members of MIA to engage with service providers so as to enable those providers to better meet the needs of our members.

Activities and Achievements :

Future Plans:

Challenges:

Declaration :

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position
Date
MR Hamid Jalloh MR Mamudu Jalloh
Chairman Trustee & Imam
28/06/2023 28/06/2023

Charity number: 1105825

MUSIDAL ISLAMIC ASSOCIATION UK

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 August 2022

MUSIDAL ISLAMIC ASSOCIATION UK Contents Page For the year ended 31 August 2022

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9

MUSIDAL ISLAMIC ASSOCIATION UK Report of the Trustees

For the year ended 31 August 2022

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 August 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity MUSIDAL ISLAMIC ASSOCIATION UK Charity registration number 1105825 Principal address 1st floor 102-105 Whitechapel High Street London E1 7RA

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Alpha Abdulai Barrie Sheik Hamid Jalloh Mamudu Jalloh Independent examiners Turay and co ltd 21 Morrison House Tulse hill London SW2 3PP

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

............................................................................. Alpha Abdulai Barrie

1 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Independent Examiners Report to the Trustees

For the year ended 31 August 2022

I report to the trustees on my examination of the accounts of the charity for the year ended 31 August 2022.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and 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.

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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.

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.

Turay and co ltd 21 Morrison House

Tulse hill London SW2 3PP

2 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Statement of Financial Activities

For the year ended 31 August 2022

Notes
Income and endowments from:
Donations and legacies
Charitable activities
Other income
2
Total
Expenditure on:
Raising funds
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
-
-
-
-
-
-
-
-
161,816
161,816
Restricted
funds
£
193,943
3,295
13,447
210,685
(122,406)
(3,254)
(125,660)
85,025
592,929
677,954
2022
£
193,943
3,295
13,447
210,685
(122,406)
(3,254)
(125,660)
85,025
754,745
839,770
2021
£
326,938
-
-
326,938
(94,806)
(1,913)
(96,719)
230,219
554,011
784,230

3 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Statement of Financial Position

As at 31 August 2022

Notes
Fixed assets
Tangible assets
5
Investments
6
Current assets
Cash at bank and in hand
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
7
Net assets
The funds of the charity
Restricted income funds
8
Unrestricted income funds
Total funds
£
2022
1,184,658
194,285
1,378,943
52,198
52,198
52,198
1,431,141
(606,757)
824,384
577,543
246,841
824,384
£
2021
1,184,658
194,285
1,378,943
56,658
56,658
56,658
1,435,601
(666,757)
768,844
376,809
392,035
768,844

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

0

4 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Notes to the Financial Statements

For the year ended 31 August 2022

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

MUSIDAL ISLAMIC ASSOCIATION UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor vehicles

18% Reducing balance

2. Other income

Restricted funds
Other income 2
2022
£
13,447
13,447
2021
£
-
-

3. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for restricted funds.

5 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Notes to the Financial Statements Continued

For the year ended 31 August 2022

4. Intangible fixed assets

Cost or valuation
At 01 September 2021
At 31 August 2022
Amortisation
At 01 September 2021
At 31 August 2022
Net book values
At 31 August 2022
At 31 August 2021
angible fixed assets
Cost or valuation
At 01 September 2021
Revaluations
At 31 August 2022
Depreciation
At 01 September 2021
At 31 August 2022
Net book values
At 31 August 2022
At 31 August 2021
Intangible
asset 1
£
(1,488)
(1,488)
-
-
(1,488)
(1,488)
Land and
buildings
£
1,169,756
-
1,169,756
-
-
1,169,756
1,169,756
Intangible
asset 3
£
-
-
(1,488)
(1,488)
1,488
1,488
Fixtures and
fittings
£
17,506
1,192
18,698
3,796
3,796
14,902
13,710
£
Total
(1,488)
(1,488)
(1,488)
(1,488)
-
-
Total
£
1,187,262
1,192
1,188,454
3,796
3,796
1,184,658
1,183,466

5. Tangible fixed assets

Investments 6. Analysis of movement of social investments

Market value at 01 September 2021
Market value at 31 August 2022
Programme
related
investments
£
194,285
194,285

6 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Notes to the Financial Statements Continued

For the year ended 31 August 2022

7. Creditors: amounts falling due after more than one year

reditors: amounts falling due after more than one year
Trade creditors
Other creditors
2022
£
604,977
1,780
606,757
2021
£
664,977
1,780
666,757

8. Movement in funds

Restricted Funds

General
Restricted Funds - Previous year
General
Balance at
01/09/2021
£
592,929
592,929
Balance at
01/09/2020
£
392,195
392,195
Incoming
resources
£
210,685
210,685
Incoming
resources
£
326,938
326,938
Outgoing
resources
£
(125,660)
(125,660)
Outgoing
resources
£
(96,719)
(96,719)
Balance at
31/08/2022
£
677,954
677,954
Balance at
31/08/2021
£
622,414
622,414

9. Analysis of net assets between funds

Intangible Tangible Investments Net current Creditors > Net Assets
fixed assets fixed assets assets / one year
(liabilities)
£ £ £ £ £ £
Unrestricted funds
General
Donations Cash (1,488) 1,175,707 - (244,427) (767,976) 161,816
Restricted funds
General fund 1,488 8,951 194,285 296,625 161,219 662,568
- 1,184,658 194,285 52,198 (606,757) 824,384

7 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Notes to the Financial Statements Continued

For the year ended 31 August 2022

Previous year

Intangible Tangible Investments Net current Creditors > Net Assets
fixed assets fixed assets assets / one year
(liabilities)
£ £ £ £ £ £
Unrestricted funds
General
Donations Cash (1,488) 1,175,707 - (244,427) (767,976) 161,816
Restricted funds
General fund 1,488 8,951 194,285 301,085 101,219 607,028
- 1,184,658 194,285 56,658 (666,757) 768,844

8 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Detailed Statement of Financial Activities

For the year ended 31 August 2022

2022 2021
£ £
INCOME AND ENDOWMENT
Donations and legacies
Donations 189,549 319,328
Legacies 3,024 227
Sponsorships 1,370 7,383
193,943 326,938
Charitable activities
Income from charitable activities (General 3,295 -
charitable Activity)
3,295 -
Other income
Other income 2 13,447 -
13,447 -
Total incoming resources 210,685 326,938
EXPENDITURE
Raising donations and legacies
Donations (800) -
(800) -
SUPPORT COSTS
Human Resources
Human Resources (1,370) (10,220)
Fundraising Human Resources (24,000) (12,000)
(25,370) (22,220)
Support cost 5
Support cost 5 (38,730) (31,199)
(38,730) (31,199)
Governance costs
Governance costs (55,731) (39,375)
Governance costs (1,775) (2,012)
Governance costs (Activity 2) (3,254) (1,913)
(60,760) (43,300)
Total resources expended (125,660) (96,719)
Net Income 85,025 230,219

9 of 9 This page does not form part of the statutory financial statements

Charity number: 1105825

MUSIDAL ISLAMIC ASSOCIATION UK

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 August 2022

MUSIDAL ISLAMIC ASSOCIATION UK Contents Page For the year ended 31 August 2022

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9

MUSIDAL ISLAMIC ASSOCIATION UK Report of the Trustees

For the year ended 31 August 2022

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 August 2022. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity MUSIDAL ISLAMIC ASSOCIATION UK Charity registration number 1105825 Principal address 1st floor 102-105 Whitechapel High Street London E1 7RA

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Alpha Abdulai Barrie Sheik Hamid Jalloh Mamudu Jalloh Independent examiners Turay and co ltd 21 Morrison House Tulse hill London SW2 3PP

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

............................................................................. Alpha Abdulai Barrie

1 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Independent Examiners Report to the Trustees

For the year ended 31 August 2022

I report to the trustees on my examination of the accounts of the charity for the year ended 31 August 2022.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and 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.

Independent examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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.

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.

Turay and co ltd 21 Morrison House

Tulse hill London SW2 3PP

2 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Statement of Financial Activities

For the year ended 31 August 2022

Notes
Income and endowments from:
Donations and legacies
Charitable activities
Other income
2
Total
Expenditure on:
Raising funds
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
-
-
-
-
-
-
-
-
161,816
161,816
Restricted
funds
£
193,943
3,295
13,447
210,685
(122,406)
(3,254)
(125,660)
85,025
592,929
677,954
2022
£
193,943
3,295
13,447
210,685
(122,406)
(3,254)
(125,660)
85,025
754,745
839,770
2021
£
326,938
-
-
326,938
(94,806)
(1,913)
(96,719)
230,219
554,011
784,230

3 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Statement of Financial Position

As at 31 August 2022

Notes
Fixed assets
Tangible assets
5
Investments
6
Current assets
Cash at bank and in hand
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
7
Net assets
The funds of the charity
Restricted income funds
8
Unrestricted income funds
Total funds
£
2022
1,184,658
194,285
1,378,943
52,198
52,198
52,198
1,431,141
(606,757)
824,384
577,543
246,841
824,384
£
2021
1,184,658
194,285
1,378,943
56,658
56,658
56,658
1,435,601
(666,757)
768,844
376,809
392,035
768,844

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

0

4 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Notes to the Financial Statements

For the year ended 31 August 2022

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

MUSIDAL ISLAMIC ASSOCIATION UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor vehicles

18% Reducing balance

2. Other income

Restricted funds
Other income 2
2022
£
13,447
13,447
2021
£
-
-

3. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for restricted funds.

5 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Notes to the Financial Statements Continued

For the year ended 31 August 2022

4. Intangible fixed assets

Cost or valuation
At 01 September 2021
At 31 August 2022
Amortisation
At 01 September 2021
At 31 August 2022
Net book values
At 31 August 2022
At 31 August 2021
angible fixed assets
Cost or valuation
At 01 September 2021
Revaluations
At 31 August 2022
Depreciation
At 01 September 2021
At 31 August 2022
Net book values
At 31 August 2022
At 31 August 2021
Intangible
asset 1
£
(1,488)
(1,488)
-
-
(1,488)
(1,488)
Land and
buildings
£
1,169,756
-
1,169,756
-
-
1,169,756
1,169,756
Intangible
asset 3
£
-
-
(1,488)
(1,488)
1,488
1,488
Fixtures and
fittings
£
17,506
1,192
18,698
3,796
3,796
14,902
13,710
£
Total
(1,488)
(1,488)
(1,488)
(1,488)
-
-
Total
£
1,187,262
1,192
1,188,454
3,796
3,796
1,184,658
1,183,466

5. Tangible fixed assets

Investments 6. Analysis of movement of social investments

Market value at 01 September 2021
Market value at 31 August 2022
Programme
related
investments
£
194,285
194,285

6 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Notes to the Financial Statements Continued

For the year ended 31 August 2022

7. Creditors: amounts falling due after more than one year

reditors: amounts falling due after more than one year
Trade creditors
Other creditors
2022
£
604,977
1,780
606,757
2021
£
664,977
1,780
666,757

8. Movement in funds

Restricted Funds

General
Restricted Funds - Previous year
General
Balance at
01/09/2021
£
592,929
592,929
Balance at
01/09/2020
£
392,195
392,195
Incoming
resources
£
210,685
210,685
Incoming
resources
£
326,938
326,938
Outgoing
resources
£
(125,660)
(125,660)
Outgoing
resources
£
(96,719)
(96,719)
Balance at
31/08/2022
£
677,954
677,954
Balance at
31/08/2021
£
622,414
622,414

9. Analysis of net assets between funds

Intangible Tangible Investments Net current Creditors > Net Assets
fixed assets fixed assets assets / one year
(liabilities)
£ £ £ £ £ £
Unrestricted funds
General
Donations Cash (1,488) 1,175,707 - (244,427) (767,976) 161,816
Restricted funds
General fund 1,488 8,951 194,285 296,625 161,219 662,568
- 1,184,658 194,285 52,198 (606,757) 824,384

7 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Notes to the Financial Statements Continued

For the year ended 31 August 2022

Previous year

Intangible Tangible Investments Net current Creditors > Net Assets
fixed assets fixed assets assets / one year
(liabilities)
£ £ £ £ £ £
Unrestricted funds
General
Donations Cash (1,488) 1,175,707 - (244,427) (767,976) 161,816
Restricted funds
General fund 1,488 8,951 194,285 301,085 101,219 607,028
- 1,184,658 194,285 56,658 (666,757) 768,844

8 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Detailed Statement of Financial Activities

For the year ended 31 August 2022

2022 2021
£ £
INCOME AND ENDOWMENT
Donations and legacies
Donations 189,549 319,328
Legacies 3,024 227
Sponsorships 1,370 7,383
193,943 326,938
Charitable activities
Income from charitable activities (General 3,295 -
charitable Activity)
3,295 -
Other income
Other income 2 13,447 -
13,447 -
Total incoming resources 210,685 326,938
EXPENDITURE
Raising donations and legacies
Donations (800) -
(800) -
SUPPORT COSTS
Human Resources
Human Resources (1,370) (10,220)
Fundraising Human Resources (24,000) (12,000)
(25,370) (22,220)
Support cost 5
Support cost 5 (38,730) (31,199)
(38,730) (31,199)
Governance costs
Governance costs (55,731) (39,375)
Governance costs (1,775) (2,012)
Governance costs (Activity 2) (3,254) (1,913)
(60,760) (43,300)
Total resources expended (125,660) (96,719)
Net Income 85,025 230,219

9 of 9 This page does not form part of the statutory financial statements