## **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:
- Daily, Jumma, Tarabi and Eid prayer services;
- Religious classes for lessons in Arabic and the Quran. Fifty five young children have been studying Quran at present at the mosque;
- Hold annual Wazz
- Organised Khatam-e-Tarabee during the month of Ramadan.
- Organised Kerat competition (recitation of the Quran from memory) for young pupil at the mosque.
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
- , which are set out on pages 5 to 10.
## _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:
- examine the accounts (under section 145 of the 2011 Act);
- to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act); and
- to state whether particular matters have come to our attention.
## _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:
- 1) which gives us reasonable cause to believe that in any material respect the requirements: ● to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act.
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**
6. 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