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← Wirral Islamic Cultural Centre And Shahjalal Mosque Ltd

2022-03-31-accounts

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD

(Charity Number: 1108 861)

(Company Number: 0516 1332)

REPORTS AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

CONTENTS PAGE
Legal and Administrative Information 1
Management Committee's Report 2-3
Independent Examiner’s Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7-10

Company Number: 0516 1332

Page 1

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR ENDED 31 MARCH 2022

TRUSTEES (MANAGEMENT COMMITTEE)

Mohammed Kostor Ali Chairman Nurul Mumin Ahmed Assistant Chairman Naeem Dewan A H Choudhury Secretary Aminur Hussain Khan Assistant Secretary Mohammed Nur Hussain Treasurer Barik Miah Assistant Treasurer Samsun Noor Cultural Secretary Director Shuman Ahmed Director Mohammed Jubel Miah

COMPANY NUMBER

0516 1332

CHARITY NUMBER

1108861

REGISTERED OFFICE

Beechcroft 67 Whetstone Lane, Birkenhead, Wirral, CH41 2SA

ACCOUNTANTS

Shahabuddin & Co Ltd Lombard Chambers, Ormond Street, Liverpool, L3 9NA

BANKERS

Natwest Bank PLC

Company Number: 0516 1332

Page 2

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD TRUSTEES' (MANAGEMENT COMMITTEE'S) REPORT FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their report and financial statements of Wirral Islamic Cultural Centre and Shahjalal Mosque, for the year ended 31 March 2022.

The charity registration number is 1108861.

The legal and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice-Accounting and Reporting by Charities.

The members of the trustees are the members of the management committee and officers of the company.

OBJECTIVES AND ACTIVITIES

The charity is an Islamic religious organisation. The objective of the charity is to provide, to its community with prayers, educational and cultural services.

These are available to the whole of general public / mankind, irrespective of any particular ethnic or racial origin.

The activities performed during the year were the following:

The results are shown in the Statement of Financial Activities on page 5.

THE ORGANISATION

The Board of Trustees comprises of up to 9 members and meets monthly to administer the affairs of the charity. There are sub-committees that cover event organisation, development, membership, personnel and finance who meet on a regular basis as and when required to develop policies and action any procedures required that has been delegated to them by the Board. Non delegated decisions are reported back to the Board for consideration and implementation. The trustees are also the directors of the company.

INVESTMENT POWERS

Under the Memorandum and Articles of Association the charity has the power to make any investment that the Trustees see fit.

Company Number: 0516 1332

Page 3

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD TRUSTEES' (MANAGEMENT COMMITTEE'S) REPORT FOR THE YEAR ENDED 31 MARCH 2022

RELATED PARTY TRANSACTIONS

No other charity or organisation has power to appoint or remove Trustees.

Trustees however, may also be members or trustees of other charities who could have some related party transactions. In any instance where this may apply declarations of interest are made and those Trustees take no part in any decision making process which could effect either organisation.

DIRECTORS

The directors in office in the year were as follows:

Mohammed Kostor Ali Naeem Dewan A H Choudhury Aminur Hussain Khan Mohammed Nur Hussain Mohammed Jubel Miah Barik Miah Shuman Ahmed Nurul Mumin Ahmed Samsun Noor

TRUSTEES' RESPONSIBILITIES

The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In determining how amounts are presented within items in the profit and loss account and balance sheet, the directors must have regard to the substance of the reported transaction or arrangement, in accordance with generally accepted accounting principles or practice. The above report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

APPROVAL

The report was approved by the board of trustees and signed on its behalf.

BY ORDER OF THE BOARD

Mohammed Kostor Ali Director 30 December 2022

Company Number: 0516 1332

Page 4

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD

We report on the accounts of the Trust for the year ended 31 March 2022

Respective responsibilities of the trustees and examiners

The charity’s trustees are responsible for the preparation of the accounts. The charity’s 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 our responsibility to:

Basis of independent examiners' report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 examiners' statement

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

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

Lombard Chambers Ormond Street Liverpool L3 9NA

SHAHABUDDIN & CO LTD CHARTERED ACCOUNTANTS

30 December 2022

Company Number: 0516 1332

Page 5

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LT STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Note
Incoming resources
2
Resources expended
Direct Charitable
4
Net (outgoing)/incoming resources
Fund balances brought forward
Fund balances carried forward		 2022
Unrestricted
Funds
£
57,805
(46,615)
11,190
164,472
175,662		 2021
Unrestricted
Funds
£
24,603
(22,110)
2,493
161,979
164,472

Company Number: 0516 1332

Page 6

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD BALANCE SHEET AS AT 31 MARCH 2022

FIXED ASSETS
Note
Tangible assets
5
CURRENT ASSETS
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
NET ASSETS
FUNDS
UNRESTRICTED FUNDS
General purpose fund
8
2022
£
123,600
53,512
(1,450)
52,062
175,662
175,662		 2021
£
124,500
40,143
(171)
39,972
164,472
164,472		 2021
£
124,500
40,143
(171)
39,972
164,472
164,472
164,472
164,472

These annual accounts have not been audited because the company is entitled to the exemption provided by s477 Companies Act 2006 and its members have not required the company to obtain an audit of these accounts in accordance with s476. The directors acknowledge their responsibilities for ensuring that the company keeps accounting records that comply with s386 Companies Act 2006. The directors also acknowledge their responsibilities for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit for the financial year in accordance with s393 Companies Act 2006 , and which otherwise comply with the requirements of that Act relating to accounts, so far as applicable to the company.

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies subject to the small companies regime.

Signed on behalf of the board of directors

Mohammed Kostor Ali Director

Mohammed Nur Hussain Director & Treasurer

Approved by the board: 30 December 2022

Company Number: 0516 1332

Page 7

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements.

Donations and grants

Income from donations and grants, is included in incoming resources when these are receivable, except as follows:

When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.

When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in the incoming resources until the preconditions for use have been met.

When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.

Intangible income

Intangible income, which comprises donated services, is included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised when there is no financial cost borne by a third party.

Resources expended

Resources expended are included in the Statement of Financial Activities on an accrual basis.

Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs, which are attributable to more than one activity, are apportioned across cost categories on the basis of an estimate of the proportion of time spent by staff on those activities.

Taxation

The company is a registered charity and is not subject to UK taxation.

Company Number: 0516 1332

Page 8

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

  1. ACCOUNTING POLICIES (cont.)

Value Added Tax

Value added tax is not recoverable by the charity and as such is included in the relevant costs in the statements of financial activities.

Tangible fixed assets and depreciation

All capital expenditures are capitalised at cost irrespective of their value.

Tangible fixed assets are depreciated over their estimated useful lives as follows:

Building and improvement 0% per annum

Fund accounting

Funds held by the charity are either:

Unrestricted (general purpose) funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.

Designated funds - these are unrestricted funds set aside by the trustees for specific purposes or projects.

Restricted funds - these are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for specific restricted purposes. The cost of raising and administering such funds are charged against the specific fund.

There were no other funds other than the general purpose funds for this and the previous year.

2. INCOMING RESOURCES

Incoming resources on ordinary activities are attributable to the charity's principal activities as follows:

2022 2021 £ Donation 57,805 43,684

Company Number: 0516 1332

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD Page 9 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

3. STAFF COSTS (excluding management committee)
Salaries		 2022
£
28,546		 2021
£
9,233

The average no of employee during the year, excluding mgt committee was 2, (2020 : 2).

4. DIRECT CHARITABLE EXPENDITURE
Salaries
Pension & Social Security
Travelling
Gas, water and electricity
Repairs and renewals
Cleaning
Telephone
Bank charges
Insurance
Annual Return
Depreciation
5. TANGIBLE ASSETS
Cost
As at 1 April 2021
As at 31 March 2022
Depreciation
As at 1 April 2021
Charge for the year
As at 31 March 2022
Net book value at 31 March 2022
Net book value at 31 March 2021		 2022
£
28,546
2021
£
9,233
444
309
0
61
10,468
7,157
2,407
2,270
750
24
486
441
327
209
2,274
2,393
13
13
900
45,715
22,110
Freehold Equipment
Total
Property
£
£
£
120,000
4,500 124,500		 2021
£
9,233
309
61
7,157
2,270
24
441
209
2,393
13
22,110
120,000
4,500 124,500
0
0
0
0
900
900
0
900
900
120,000
3,600 123,600
120,000
0 124,500

Company Number: 0516 1332

Page 10

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

  1. TRUSTEES' (MANAGEMENT COMMITTEE'S)/DIRECTORS' REMUNERATION AND EXPENSES

No remuneration directly or indirectly out of the fund of the charity was paid or is payable for the year to any trustees / members of the management committee or persons known to be connected with any of them. No reimbursement of expenses has been made or is due to be made to any of the trustees / members of the management committee in respect of the year.

7. CREDITORS
Amounts falling due within one year
Other creditors and accruals
8. ANALYSIS OF FUND BALANCE
General Purpose Fund
As at 1 April 2021/20
Additions / (Reductions) during the year
As at 31 March 2022/21		 2022
£
1,450
1,450
2022
£
164,472
11,190
175,662		 2021
£
171
171
2021
£
161,979
2,493
164,472

Company Number: 0516 1332

Page 11

WIRRAL ISLAMIC CULTURAL CENTRE AND SHAHJALAL MOSQUE LTD DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

INCOME
Donations received
DIRECT CHARITABLE EXPENDITURE
Salaries
Pension & Social Security
Travelling
Gas, water and electricity
Repairs and renewals
Cleaning
Telephone
Bank charges
Insurance
Annual return
Depreciation
NET INCOMING RESOURCES		 28,546
444
0
10,468
2,407
750
486
327
2,274
13
900		 2022
£
57,805
(46,615)
11,190		 9,233
309
61
7,157
2,270
24
441
209
2,393
13
0		 2021
£
24,603
(22,110)
2,493

This page is given for information purposes only and does not form part of the financial statements.

Company Number: 0516 1332