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2021-07-20-accounts

Charity registration number: 1106932

Queensgate Islamic Centre Annual Report and Financial Statements for the Year Ended 20 July 2021

MacMahon Leggate Chartered Accountants 1st Floor Kingsway House Kingsway Burnley Lancashire BB11 1BJ

Queensgate Islamic Centre

Contents

Reference and Administrative Details
Trustees' Report
1
2 to 3
Independent examiner's report 4
Statement of financial activities
Balance Sheet
5
6
Notes to the financial statements 7 to 10
The following page does not form part of the statutory financial statements:

Statement of financial activities per fund 11

Queensgate Islamic Centre Reference and Administrative Details

Charity name Queensgate Islamic Centre
Charity registration number 1106932
Trustees B Nazia
S A Khan
I Mirza
I Ahmed
S Aziz
Bankers HSBC
Blackburn
60 Church Street
Blackburn
BB1 5AS
Accountant MacMahon Leggate
1st Floor
Kingsway House
Kingsway
Burnley
Lancashire
BB11 1BJ

Page 1

Queensgate Islamic Centre

Trustees' Report

Introduction

The trustees present their annual report and financial statements for the year ended 20 July 2021 and confirm that they comply with the Charities Act 2006, as amended by the Charities Act 2011, the constitution and the Charities SORP 2015.

The board of trustees are satisfied with the performance of the charity during the year, the position at 20 July 2021 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity’s assets are adequate to fulfil its obligations.

Structure, Governance and Management

Governing Document

Queensgate Islamic Centre was constituted as a charitable trust registered with the Charity Commission in November 2004 under charity number 1106932. It is governed by a constitution last updated in October 2009.

Organisational Structure

The charity trustees are responsible for the general control and management of the charity. With the exception of Mr Bibi Nazia, the trustees give their time freely and receive no remuneration or other financial benefits.

Appointment of Trustees

The existing trustees are responsible for the appointment of new trustees.

Objectives and Activities of the Charity

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

To advance education by establishing educational centres and to maintain and manage such centres for the public in the subject of the Islamic faith according to the creed of Ahlus-Sunnah Wal Jama’ah.

To advance the Islamic religion by establishing and providing facilities for prayers and other religious functions including producing and distributing literature and also to maintain such facilities for the public.

To advance such other charitable purposes as may from time to time be determined.

Page 2

Queensgate Islamic Centre

Trustees' Report

Achievements and Performance of the Charity

During the year the charity has continued to steadily and successfully raise money via deductions and loans from the Muslim community across the country.

Financial Review

Policies on reserves

The trustees have resolved to establish reserves to provide for the furtherance of the charity’s activities.

Details of any funds materially in deficit

No funds are in deficit.

Approved by the Trustees on 28 June 2022 and signed on their behalf by:

SIGNED SECURELY 28/06/2022 at 10:31:29 AM UTC

.........................................

S Aziz Trustee

Page 3

Independent Examiner's Report to the Trustees of

Queensgate Islamic Centre

I report on the accounts of the Trust for the year ended 20 July 2021, which are set out on pages 5 to 10.

Respec�ve responsibili�es of trustees and examiner

The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

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 below.

Independent examiner's statement

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

have not been met; or

......................................... Richard Robinson MacMahon Leggate Chartered Accountants 28 June 2022

1st Floor Kingsway House Kingsway Burnley Lancashire BB11 1BJ

Page 4

Queensgate Islamic Centre

Statement of Financial Activities for the Year Ended 20 July 2021

Note
Incoming resources
Incoming resources from generated funds
Voluntary income
2
Incoming resources from charitable activities
4
Other incoming resources
5
Total incoming resources
Resources expended
Costs of generating funds
Costs of generating voluntary income
6
Charitable activities
6
Other resources expended
6
Total resources expended
Net movements in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
£
55,310
6,141
13,021
74,472
-
43,181
-
43,181
31,291
190,932
222,223
Total Funds
2021
£
55,310
6,141
13,021
74,472
-
43,181
-
43,181
31,291
190,932
222,223
Total Funds
2020
£
52,674
-
-
52,674
(664)
-
45,979
45,315
7,359
183,573
190,932

All incoming resources and resources expended derive from continuing activities.

The charity has no recognised gains or losses for the year other than the results above.

The notes on pages 7 to 10 form an integral part of these financial statements.

Page 5

Queensgate Islamic Centre

Balance Sheet as at 20 July 2021

Note
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Creditors: Amounts falling due
within one year
10
Net current liabilities
Net assets
The funds of the charity:
Unrestricted funds
Unrestricted income funds
Total charity funds
£
198
42,887
43,085
(246,883)
2021
£
426,021
(203,798)
222,223
222,223
222,223
£
199
11,643
11,842
(246,931)
2020
£
426,021
(235,089)
190,932
190,932
190,932

Approved by the Board on 28 June 2022 and signed on its behalf by:

SIGNED SECURELY

28/06/2022 at 10:31:29 AM UTC

.........................................

S Aziz Trustee

The notes on pages 7 to 10 form an integral part of these financial statements.

Page 6

Queensgate Islamic Centre

Notes to the Financial Statements for the Year Ended 20 July 2021

1 Accounting policies

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities (SORP 2005)', issued in March 2005, applicable accounting standards and the Charities Act 2011.

Fund accounting policy

Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.

Further details of each fund are disclosed in note 12.

Incoming resources

Voluntary income including donations and grants that provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.

Resources expended

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

Costs of generating funds are the costs associated with attracting voluntary income.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Fixed assets

Individual fixed assets costing £100 or more are initially recorded at cost.

2 Voluntary income

Donations and legacies
Committed giving
UK Government grants
Unrestricted
Funds
£
55,310
-
55,310
Total Funds
2021
£
55,310
-
55,310
Total Funds
2020
£
48,807
3,867
52,674

Page 7

Queensgate Islamic Centre

Notes to the Financial Statements for the Year Ended 20 July 2021

......... con�nued

3 Grants receivable

UK Government grants
Incoming resources from charitable activities
Community support
Committed giving
Other incoming resources
Other income
UK Government grants
Total resources expended
Direct costs
Employment costs
Establishment costs
Repairs and maintenance
Office expenses
Sundry and other costs
Accountancy fees
Unrestricted
Funds
£
13,021
Total Funds
2021
£
13,021
Total Funds
2021
£
6,141
Total Funds
2021
£
13,021
Community
support
£
15,357
8,149
14,507
662
3,300
1,206
43,181
Total Funds
2020
£
3,867
Unrestricted
Funds
£
6,141
Total Funds
2020
£
-
Unrestricted
Funds
£
13,021
Total Funds
2020
£
-
Total
£
15,357
8,149
14,507
662
3,300
1,206
43,181

4 Incoming resources from charitable activities

5 Other incoming resources

6 Total resources expended

Page 8

Queensgate Islamic Centre

Notes to the Financial Statements for the Year Ended 20 July 2021

......... con�nued

7 Employees' remuneration

The aggregate payroll costs of these persons were as follows:

Wages and salaries 2021
£
15,357
2020
£
17,657

No employee received emoluments of more than £60,000 during the year (2020 - No. 0).

8 Tangible fixed assets

Freehold interest in land and buildings (including heritage assets) £

Cost

As at 21 July 2020 and 20 July 2021
Net book value
As at 20 July 2021
As at 20 July 2020
426,021
426,021
426,021

9 Debtors

Other debtors 2021
£
198
2020
£
199

10 Creditors: Amounts falling due within one year

Trade creditors
Other creditors
Accruals and deferred income
2021
£
72
246,307
504
246,883
2020
£
72
246,307
552
246,931

Page 9

Queensgate Islamic Centre

Notes to the Financial Statements for the Year Ended 20 July 2021

......... con�nued

11 Related parties

Controlling entity

The charity is controlled by the trustees.

12 Analysis of funds

At 21 July Incoming Resources At 20 July
2020 resources expended 2021
£ £ £ £
General Funds
Unrestricted income fund 190,932 74,472 (43,181) 222,223

13 Net assets by fund

Tangible assets
Current assets
Creditors: Amounts falling due within one year
Net assets
Unrestricted
Funds
£
426,021
43,085
(246,883)
222,223
Total Funds
2021
£
426,021
43,085
(246,883)
222,223
Total Funds
2020
£
426,021
11,842
(246,931)
190,932

Page 10

Queensgate Islamic Centre

Statement of financial activities by fund Year Ended 20 July 2021

Incoming resources
Incoming resources from generated funds
Voluntary income
Incoming resources from charitable activities
Other incoming resources
Total incoming resources
Resources expended
Costs of generating funds
Costs of generating voluntary income
Charitable activities
Other resources expended
Total resources expended
Net movements in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
income fund
2021
£
55,310
6,141
13,021
74,472
-
43,181
-
43,181
31,291
190,932
222,223
Unrestricted
income fund
2020
£
52,674
-
-
52,674
(664)
-
45,979
45,315
7,359
183,573
190,932

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

Page 11