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2022-03-31-accounts

The financial
position ofthe charity
at 31 March 2022 and comparatives for the prior period, as
more fully detailed
in the accounts,
can be summarised as follows:-
2022 2021
Net income 21,178 (3,476)
Unrestricted
Revenue
Funds available
general purposes
ofthe charity
for the 3,636,037 3,614,857

Current
year
Current year Current year Prior Year
Ref Unrestricted Restricted TotslFunds TotalFunds
Funds Funds
2022 2022 2022 2021
2 2 2 2
Income & Endowments from:
Donations
&Legacies
101,293 101,293 73,433
Charitable
activities
3,463 3,463 780
Total income A 104,756 104,756 74,213
Expenditure
on:
Charitable
activities
83.578 83,578 48,160
Other
Tax on surplus
on ordinary
activities
Other taxation
Total expenditure B 83,578 83,578 77,689
Net income for the year 21,178 21,178 l3,476)
Net income after transfers A-B-C 21,178 21,178 l3,476)
Net movement
in funds
21,178 21,178 I3,476)
Reconciliation
offunds:-
E
Total funds brought forward 3,614,857 3,614,857 3,618,332
Total funds carried forward 3,636,035 3,636,035 3,614,856
Southampton INedina Mosque Trust Limited -Resources applied in the year ended 31
March 2022 towards fixed assets for Charity use:-
2022 2021
E E
Funds generated in the year es detailed in the SOFA 21,178 (3,476)
Net resources available to fund charitable activities 21,176 ~3,4767
Unrestricted Restricted Total Last year
Funds Funds Funds Total Funds
2022 2022 2022 2021
E E E E
Accumulated funds brought forward 3,614,857 3,614,857 3,618,332
Recognised
transfers
gains and losses before 21,178 21,178 (3,476)
3,636,035 3,636,035 3,614,856
Closing revenue funds 3,636,035 3,636,035 3,614,856
Summary of funds Unrestricted Restricted Total Last Year
and Funds Funds TotalFunds
Designated
funds
2022 2022 2022 2021
E E E E
Revenue accumulated funds 3,636,035 3,636,035 3,614,856

2022 2021
6 6
Income
Income from operations 103,021 72,525
Refunds from HMRC on gift aided donations 1.735 1,688
Investment
income
Gross income
in the year before exceptional
items 104,756 74,213
Gross income
in the year including
exceptional
items 104,756 74,213
Expenditure
Charitable
expenditure,
excluding
depreciation
and amortisation 80,410 44,867
Depreciation
and amortisation
1,968 2,113
Fundraising
costs
29,509
Governance
costs
1,200 1,200
Realised losses
on disposals
ofsocial
investments which are programme related
Total expenditure
in the year
83,578 77,689
Net income before tax in the financial year 21,178 13,476i
Tax on surplus
on ordinary
activities
Net income after tax in the financial year 21,178 i3,478)
Retained surplus for the financial year 21,178 3,476
All activities derive from continuing operations
In accordance
mth the provisions
of the
Companies Act 2006, the headings and subheadings used in the Income and
Expenditure
account have been adapted
to reflect the special nature ofthe charity's activities.

SORP
Note Ref 2022 2021
6 f.
Fixed assets
Tangible assets 3,433,100 3,435,068
Current assets
Debtors 10 23,125 21,486
Cash at bank and
in
hand 180,111 159,503
Total current assets 203,236 180,989
Creditors: amounts falling due within
one year (300) (1,200)
Net current assets 202,936 179,789
The total net assets ofthe charity 3,636,036 3,614,867
The total net assets ofthe charity are funded by the funds ofthe charity, as follows:-
Restricted funds
Unrestricted Funds
Unrestricted
Revenue
Funds 14 3,636,035 3,614,857
3,636,036 3,614,857
Designated
Funds
Total charity funds 3,636,036 3,614,867

Net surplus before tax in the finan cial year
2022 2021
6
The net surplus before tax in the financial year is stated after charging:-
Depreciation
of
Pension costs
owned fixed assets 1,968 2,113
1,042 834

Salary costs 2022 2021
Gross Salaries exduding
trustees
and key
Employer's
National
Insurance
for all staff
Employer's
operating
costs ofdefined
management personnel 5
47 208
74
6
50
815
484
contdibution
pension schemes
1,042 834
Total salaries, wages and related costs 48,324 52,133
The average
number of part time staff employed
in the year was
The average
number of full time staff employed
The estimated
full time equivalent
number
of all
in the year was
staff employed
in the year was 4
4
3
3

Current Year Land and Plant 8 INotor
Buildings Machinery Vehicles Total Total
Cost
At 1 April 2021 3,446,581 41.916 3,488,497 3,488,497
At 31 March 2022 3,446,681 41,916 3,488,497 3,488,497
Depreciation
At 1 April 2021
Charge for the year
13,257
1,532
40,172
436
53,429
1,968
53,429
1,968
At 31 March 2022 14,789 40,608 55,397 55,397
Net book value
At 31 March 2022 3,431,792 1,308 3,433,100 3,433,100
At 31 INarch 2021 3,433,324 1,744 3,435,068 3,435,068
Prior Year Land and Plant 8 Motor
Buildings Machinery Vehicles Total Total
Cost
01 April 2020
Additions
3,446,581 41,916 3,488,497 3,488,497
Transfers
to fixed assets
Surplus on revaluation
Disposals
31 INarch 2021 3,446,681 41,916 3,488,497 3,488,497
Depreciation 10.194 38,816 49,010
Net book value 3,436,387 3.100 3,439,487
Prior Year
Cost
01 April 2020
Additions
Transfers
to fixed assets
Surplus on revaluation
Disposals
31 INarch 2021
Depreciation
Net book value

10 Debtors
2022 2021
Trade debtors 22,804 21,172
Prepayments
and accrued income
321 314
Other debtors
23,125 2'i,486
11 Creditors: amounts falling due within one year 2022 2021
6
Trade creditors 1,200
FAYE, NIC VAT and other taxes
300 1,200
12 Income and Expenditure account summary 2022 2021
6 6
At 1 April 2021 3,614,856 3,618,332
Surplus
after tax for the year
21,178 (3,476)
At 31March 2022 3,636,034 3,614,866
13 Particulars
of how
particular funds are represented by assets and liabilities
At 31 March 2022 Unrestricted Designated Restricted Total Totsi
funds funds funds Funds Funds
6
Tangible Fixed Assets 3,433,100 3,433,100 3,433,100
Current Assets 203,236 203,236 203,236
Current
Liabilities
(300) (300) (300)
3,636,036 3,636,036 3,636,036
At 1 April 2021 Unrestricted Designated Restricted Total Total
funds funds funds Funds Funds
6 6
Tangible
Fixed Assets
3,435,068 3,435,068 3,435,068
Current Assets 180,989 180,989 180,989
Current
Liabilities
(1,200) (1,200) (1,200)
3,614,857 3,614,857 3,614,857

Funds Movement
in
Movement
in
Transfers Funds carried Funds carried
brought funds in 2022 between forward io forward to
forward from funds
in 2022
2023 2023
2021
See Note 15 Sse Note 0
f 6
Unrestricted and designated funds:-
Unrestricted Revenue Funds 3614857 21 178 3,636,035 3,836,035
Total unrestricted and designated funds 3,614,867 21,178 3,636,035 3,636,035
Total charity funds 3,614,857 21,178 3,636,036 3,636,035
15 Analysis ofmovements in funds over the year as shown in Note 14
Other
Income Expenditure Gains 6 Movement Movement
Losses in funds in funds
2022 2022 2022 2022 2022
f 6 f 6
Unrestricted and designated funds:-
Unrestricted Revenue Funds 104,756 (83,578) 21,'I78 21,178
104,756 (83,578) 21,178 21,178

This analysis is classsifled This analysis is classsifled by conventional
nominal d
by conventional
nominal d
escriptions
and nof by ac tivity.
17 Donations,
Grants and
Legacies
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds TotalFunda
Funds Funds
2022 2022 2022 2021
Donations
and gifts from
individuals
Small donations
individually
Refunds
from HMRC on gift
less than F1000
sided donations
47,836
1,735
47,836
1,735
85,353
1,688
Total donations
and gifts
from
individuals 86,336 86,336 49,571
Job Retention Scheme receipts
Total Donations,
Grants and
Legacies 14,958 14,958
Total Donations,
Grants
and
Legacies 101,293 101,293 73,433
18 Income from charitable activities - Trading Activities
Current year Cununt year Current year Current year Prior Year
Unrestricted Restricted TotalFunds Total funds
Funds Funds
2022 2022 2022 2021
Primary
purpose and ancillary trading
Car parking 3,463 3,463 780
Total Primary
purpose and
ancillary
trading 3,463 3,463 780
19 Total Income from charitable
activities
Current year Current year Current year Prior Year
Current year Unrestricted
Funds
Restricted
Funds
TotalFunda TotalFunds
2022 2022 2022 2021
Total income from charitable trading 3,463 3,463 780
Total from charitable
activities
A2 3,463 3,463 780
20 Expenditure
on charitable
activities - Direct spending
Current year Current year Current year Prior Year
Current Year Unrestricted
Funds
Restricted
Funda
TotalFunda TotalFunda
2022 2022 2022 2021

Gross wages and salaries - charitable - charitable - charitable
activities 47,208 47,208 50,815
Employers'
Nl - Charitable
activities 74 74
Defined contribution
pension costs-
charitable
activities
1,042 1,042 834
Imam and Madrasa
support
Speaker travel
costs 333
200
333
200
Children's
trips
Refreshments
MCB Affiliation fee 220
250
Total direct spending B2a 51,692 51,692 52,603
21 Support costs for charitable activities
Current year Current year Current year Prior Year
Current
Year
Unrestricted
Funds
Restricted
Funds
TotatFunds Total Funds
2022 2022 2022 2021
Premises Expenses c f s
Rates and water charges
Room Hire for Imams
750 750 1,257
Light heat and power
Cleaning
and waste management
Premises
repairs, renewals
and
9,681
5,270
9,681
5,270
8,176
6,659
maintenance 7,699 7,699 941
Property insurance 2,600 2,600 2,534
Administrative
overheads
Telephone,
fax and internet
Stationery
and printing
Sundry expenses
275
493
275
493
819
58
129
Professional fees paid to advisors other than the auditor or examiner
Accountancy
fees other than
examination
or audit fees
900 900
Payroll fees 300 300 300
Financial costs
Depreciation
&Amortisation
in total for 1,968 1,968 2,113
Support costs before reallocation 30,686 30,686 23,886
Less support costs reallocated to specific activities
To charitable
trading costs
To grant making costs
To costs of raising funds
To non charitable costs
(29,509)
Total support costs -Current Year 30,686 30,686 (5,623)

22 Other Expenditure
-Governance costs
22 Other Expenditure
-Governance costs
Current year Current year Current year Prior Year
Current
Year
Unrestricted
Funds
Restricted
Funds
Total Funds Total Funds
2022 2022 2022 2021
Independent
Examiner's fees
1,200 1,200 1,200
Total Governance costs 1,200 1,200 1,200
All the expenditure
in the prior year was unrestricted.
23 Total Charitable
expenditure
Current year Current year Current year Prior Year
Current
Year
Unrestricted
Funds
Restricted
Funds
TotaiFunds Total Funds
2022 2022 2022 2021
6 6
Total direct spending
Total support costs
Total Governance
costs
82a
82d
82e
51,692
30,686
1,200
51,692
30,686
1,200
52,603
(5,623)
1,200
Total charitable
expenditure
82 83,578 83,578 48,180
Ail the expenditure
in the prior year was unrestricted.
Prior Year Prior Year Prior Year
Prior Year Unrestricted
Funds
Restricted
Funds
Totai Funds
2021 2021 2021
Total direct spending 82a 52,603 52,603
Totalsupport
costs
Total Governance
costs
82d
82e
(5,623)
1,200
(5,623)
1,200
Total charitable
expenditure
82 48,180 48,180