**REGISTERED CHARITY NUMBER: 1110910** **Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2020** **for** **Madina Mosque Cardiff** M Raza & Co. Chartered Certified Accountants 166 Whitchurch Road Cardiff CF14 3NA **Madina Mosque Cardiff** ## **Contents of the Financial Statements for the Year Ended 31 July 2020** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|3| |**Independent Examiner's Report**||4|| |**Statement of Financial Activities**||5|| |**Balance Sheet**||6|| |**Notes to the Financial Statements**|7|to|11| |**Detailed Statement of Financial Activities**|12|to|13| **Madina Mosque Cardiff** ## **Report of the Trustees for the Year Ended 31 July 2020** The trustees present their report with the financial statements of the charity for the year ended 31 July 2020. 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 Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** (1) To advance the religion of Islam for the benefit of the public through the holding of prayer meeting, lectures, public celebration of religious festivals, the provision and maintenance of places of public religious worship by persons professing the religion of Islam, the provision and maintenance of religious and educational centres and other places of study, the provision and maintenance of cemeteries and burial places for the burial in accordance with Islamic rites of persons professing the religion of Islam, producing and/or distributing literature on Islamic belief and practice to help enlighten others about the religion of Islam. (2) To preserve and protect health and relieve poverty, distress, sickness and infirmity amongst persons resident within wales without distinction of sex or of political or religious opinions or of racial ethnic or national origins. (3) The promotion of equality and diversity for the benefit of the public by promoting the elimination of discrimination on the grounds of race, religion and disability or ethnic origin. ## **Significant activities** (1) To advance the religion of Islam for the benefit of the public by holding congregational prayers and religious lectures for the public. (2) To provide facilities for the Islamic educational activities for the children. (3) To provide funeral services to the community. Page 1 **Madina Mosque Cardiff** ## **Report of the Trustees for the Year Ended 31 July 2020** ## **FINANCIAL REVIEW** The Charity's reserve policy is to keep sufficient reserves to cover six months of unrestricted charitable expenses. Specific restricted reserves are held to cover specific projects such as Zakat fund and construction project. In case of a shortfall the Trustees have given the undertaking to meet the Charity's day to day expenses by themselves. Fundraising is through public and members donations. Funds were raised for the construction of temporary steel structure building for the Mosque during the year. ## **Key objectives of the Charity** Charity's key objectives are to provide a place for worship and teaching facilities to the public, which were met during the year. ## **Investment policy and objectives** The Management Committee has power to borrow money and to make investments in a transparent manner to achieve and enhance the charitable objectives of the Charity and managing the financial affairs of the Charity. ## **Additional information** 1. Cost of the New Mosque Building as at the Year End was £883,873, which has been shown in the statement of Assets & Liabilities. Further construction of the building is on hold due to insufficient funds. Plans are provisionally drawn with costings. The mosque has also been working with an architect to prepare the plans. The new mosque will be build in stages as there is not enough funds to complete the whole project. The cost of the entire project is expected to be in the region of £3.5 million. Fundraising will be done on a staged basis from the local and wider community. Pre-planning application has been submitted to the council from which they have come back and requested some amendments, upon completion we will be ready to apply for full planning permission. 2. Mosque activities continues to be carried out from the temporary building until construction is completed. 3. The mosque also continues to provide funeral services to the wider community, which has benefitted the community at large. The trustees have agreed to provide funeral services to the community at a significantly reduced cost for the benefit of the community. 4. The educational programme has been making good progress with increasing attendees for both children classes and adults events. 5. We have also made progress with online content and the increased use of social media during the year. 6. Due to Covid the mosque was shut for a period of time and fundraising along with activities ceased which resulted in reduced donations this year. The mosque has in place safety measures to prevent Covid such as social distancing, temperature checking and masks. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. Constitution and rules adopted 17 November 2004 as amended 31 July 2005 ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Charity number** 1110910 ## **Principal address** Lucas Street Cardiff CF24 4NZ Page 2 **Madina Mosque Cardiff** ## **Report of the Trustees for the Year Ended 31 July 2020** ## **Trustees** The trustees who served during the year were as follows:- |Javed Iqbal|Chair|Appointed Chair 6 September 2019| |---|---|---| |||Appointed 31 January 2016| |Mohammed Humayun Naseer|Secretary|Appointed 2 January 2020| |Mohammad Ilyas|Treasurer|Appointed 25 July 2015| |Irfan Ul Haque|Trustee|Appointed 25 January 2016| |Muhammed Imran Latif|Trustee|Appointed 1 May 2018| |Shahid Saleem|Trustee|Appointed 25 January 2016| |Khalid Javaid|Trustee|Appointed 1 August 2017| |Farooq Khalid|Trustee|Appointed 25 January 2016| |Mohammed Afzal|Trustee|Appointed 25 July 2015| |Qasam Shad|Trustee|Appointed 29 August 2016| |Mohammad Parvaiz|Trustee|Appointed 2 January 2020| ## **Independent Examiner** M Raza & Co. Chartered Certified Accountants 166 Whitchurch Road Cardiff CF14 3NA 22 Dec 2021 Approved by order of the board of trustees on ............................................. and signed on its behalf by: Javaid Iqbal .............................................................................. Javed Iqbal - Trustee Page 3 **Independent Examiner's Report to the Trustees of Madina Mosque Cardiff** ## **Independent examiner's report to the trustees of Madina Mosque Cardiff** I report to the charity trustees on my examination of the accounts of Madina Mosque Cardiff (the Trust) for the year ended 31 July 2020. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ACCA which is one of the listed bodies. I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the 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. ACCA M Raza & Co. Chartered Certified Accountants 166 Whitchurch Road Cardiff CF14 3NA Date: ............................................. Page 4 **Madina Mosque Cardiff** ## **Statement of Financial Activities for the Year Ended 31 July 2020** |**Notes**
**INCOME FROM**
Donations
2
**EXPENDITURE ON**
Raising funds
3
**Charitable activities**
4
Costs associated with charitable activites
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**funds**
**£**
365,267
201,826
225
202,051
163,216
490,132
653,348|**Restricted**
**fund**
**£**
6,320
6,320
-
6,320
-
1,164,296
1,164,296|**31.7.20**
**Total**
**funds**
**£**
371,587
208,146
225
208,371
163,216
1,654,428
1,817,644|**31.7.19**
**Total**
**funds**
**£**
416,815
120,627
-
120,627
296,188
1,358,240
1,654,428| |---|---|---|---|---| The notes form part of these financial statements Page 5 ## **Madina Mosque Cardiff** ## **Balance Sheet 31 July 2020** |**Notes**
**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 ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
11
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Unrestricted**
**funds**
**£**
215,031
810
439,194
440,004
(1,687)
438,317
653,348
653,348|**Restricted**
**fund**
**£**
1,070,873
-
93,423
93,423
-
93,423
1,164,296
1,164,296|**31.7.20**
**Total**
**funds**
**£**
1,285,904
810
532,617
533,427
(1,687)
531,740
1,817,644
1,817,644
653,348
1,164,296
1,817,644
23 Dec 2021|**31.7.19**
**Total**
**funds**
**£**
1,285,115
810
368,978
369,788
(475)
369,313
1,654,428
1,654,428
490,132
1,164,296
1,654,428| |---|---|---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ## Javaid Iqbal ............................................. Javed Iqbal - Trustee ............................................. Mohammed Ilyas - Trustee ............................................. Qasam Shad - Trustee The notes form part of these financial statements Page 6 **Madina Mosque Cardiff** ## **Notes to the Financial Statements for the Year Ended 31 July 2020** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared 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' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **2. DONATIONS** |Charity appeals
Property purchase donations
General donations
Tuition fees
Charity boxes
Membership fees
Zakat
Tuition fees
Gift aid
Funeral donations & services
New Mosque build
Eid collections
Grants
Food banks
Insurance claim|**31.7.20**
**£**
6,317
-
69,604
-
10,134
60
745
10,590
29,853
226,066
-
5,632
3,068
1,045
8,473
371,587|**31.7.19**
**£**
21,150
11,700
199,983
17,726
4,105
-
4,180
-
10,251
97,375
41,145
-
9,200
-
-
416,815| |---|---|---| continued... Page 7 **Madina Mosque Cardiff** ## **Notes to the Financial Statements - continued for the Year Ended 31 July 2020** ## **3. RAISING FUNDS** ## **Raising donations and legacies** |**Raising donations and legacies**||| |---|---|---| ||**31.7.20**|**31.7.19**| ||**£**|**£**| |Expenses|208,146|120,627| ## **4. CHARITABLE ACTIVITIES COSTS** |Costs associated with charitable|activites||||**Support**
**costs (see**
**note 5)**
**£**
225| |---|---|---|---|---|---| |**SUPPORT COSTS**|||||| |Raising donations and legacies|**Unrestricted**
**expenditure**
**Depreciation**
**£**
**£**
35,363
5,210||**Funeral**
**expenditure**
**£**
160,508|**Restricted**
**expenditure**
**£**
7,065|**Totals**
**£**
208,146| |Costs associated with|||||| |charitable activites||225
-|-|-|225| |||35,588
5,210|160,508|7,065|208,371| ## **5. SUPPORT COSTS** ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 July 2020 nor for the year ended 31 July 2019. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 July 2020 nor for the year ended 31 July 2019. ## **7. STAFF COSTS** |**STAFF COSTS**|| |---|---| |Wages and salaries
Other pension costs|**31.7.20**
**31.7.19**
**£**
**£**
19,480
19,647
325
255| ||19,805
19,902| |The average monthly number of employees during the year was as follows:
Employed staff|**31.7.20**
**31.7.19**
-
3| No employees received emoluments in excess of £60,000. continued... Page 8 **Madina Mosque Cardiff** ## **Notes to the Financial Statements - continued for the Year Ended 31 July 2020** ## **8. TANGIBLE FIXED ASSETS** |**COST**
At 1 August 2019
Additions
At 31 July 2020
**DEPRECIATION**
At 1 August 2019
Charge for year
At 31 July 2020
**NET BOOK VALUE**
At 31 July 2020
At 31 July 2019
**COST**
At 1 August 2019
Additions
At 31 July 2020
**DEPRECIATION**
At 1 August 2019
Charge for year
At 31 July 2020
**NET BOOK VALUE**
At 31 July 2020
At 31 July 2019
**DEBTORS: AMOUNTS FALLING DUE**
Other debtors|**Freehold**
**land**
**£**
10,000
-
10,000
-
-
-
10,000
10,000
**Fixtures**
**Plant and**
**and**
**machinery**
**fittings**
**£**
**£**
6,221
4,077
-
-
6,221
4,077
1,244
815
995
652
2,239
1,467
3,982
2,610
4,977
3,262
**WITHIN ONE YEAR**|**Temporary**
**building**
**£**
200,504
-
200,504
-
-
-
200,504
200,504
**Motor**
**vehicles**
**£**
14,850
-
14,850
3,713
2,784
6,497
8,353
11,137|**Residential**
**property**
**£**
175,000
-
175,000
-
-
-
175,000
175,000
**Computer**
**equipment**
**£**
3,525
-
3,525
1,163
780
1,943
1,582
2,362
**31.7.20**
**£**
810|**Assets**
**under**
**construction**
**£**
877,873
6,000
883,873
-
-
-
883,873
877,873
**Totals**
**£**
1,292,050
6,000
1,298,050
6,935
5,211
12,146
1,285,904
1,285,115
**31.7.19**
**£**
810| |---|---|---|---|---| **9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** continued... Page 9 **Madina Mosque Cardiff** ## **Notes to the Financial Statements - continued for the Year Ended 31 July 2020** ## **10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade creditors
Taxation and social security
**11.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
Unrestricted Funds
**Restricted funds**
Restricted funds
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
Unrestricted Funds
**Restricted funds**
Restricted funds
**TOTAL FUNDS**
**Comparatives for movement in funds**
**At 1.8.18**
**£**
**Unrestricted funds**
Unrestricted Funds
320,045
**Restricted funds**
Restricted funds
1,038,195
**TOTAL FUNDS**
1,358,240|**At 1.8.19**
**£**
490,132
1,164,296
1,654,428
**Incoming**
**resources**
**£**
365,267
6,320
371,587
**Net**
**movement**
**in funds**
**£**
233,781
62,407
296,188|**31.7.20**
**£**
2
1,685
1,687
**Net**
**movement**
**in funds**
**£**
163,216
-
163,216
**Resources**
**expended**
**£**
(202,051)
(6,320)
(208,371)
**Transfers**
**between**
**funds**
**£**
(63,694)
63,694
-|**31.7.19**
**£**
-
475
475
**At**
**31.7.20**
**£**
653,348
1,164,296
1,817,644
**Movement**
**in funds**
**£**
163,216
-
163,216
**At**
**31.7.19**
**£**
490,132
1,164,296
1,654,428| |---|---|---|---| continued... Page 10 **Madina Mosque Cardiff** ## **Notes to the Financial Statements - continued for the Year Ended 31 July 2020** ## **11. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
Unrestricted Funds
**Restricted funds**
Restricted funds
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
327,228
(93,447)
233,781
89,587
(27,180)
62,407
416,815
(120,627)
296,188| |---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
Unrestricted Funds
**Restricted funds**
Restricted funds
**TOTAL FUNDS**|**At 1.8.18**
**£**
320,045
1,038,195
1,358,240|**Net**
**movement**
**in funds**
**£**
396,997
62,407
459,404|**Transfers**
**between**
**funds**
**£**
(63,694)
63,694
-|**At**
**31.7.20**
**£**
653,348
1,164,296
1,817,644| |---|---|---|---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
Unrestricted Funds
**Restricted funds**
Restricted funds
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
692,495
(295,498)
396,997
95,907
(33,500)
62,407
788,402
(328,998)
459,404| |---|---| ## **12. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 July 2020. Page 11 **Madina Mosque Cardiff** ## **Detailed Statement of Financial Activities for the Year Ended 31 July 2020** ||**31.7.20**|**31.7.19**| |---|---|---| ||**£**|**£**| |**INCOME**||| |**Donations**||| |Charity appeals|6,317|21,150| |Property purchase donations|-|11,700| |General donations|69,604|199,983| |Tuition fees|-|17,726| |Charity boxes|10,134|4,105| |Membership fees|60|-| |Zakat|745|4,180| |Tuition fees|10,590|-| |Gift aid|29,853|10,251| |Funeral donations & services|226,066|97,375| |New Mosque build|-|41,145| |Eid collections|5,632|-| |Grants|3,068|9,200| |Food banks|1,045|-| |Insurance claim|8,473|-| ||371,587|416,815| |**Total incoming resources**|371,587|416,815| |**EXPENDITURE**||| |**Expenses**||| |**Unrestricted expenditure**||| |Wages|19,480|19,647| |Pensions|325|255| |Repairs & maintenance|8,943|70| |Rates and water|269|568| |Insurance|1,552|1,268| |Light and heat|936|814| |Telephone and broadband|457|476| |Cleaning|280|-| |Website hosting|-|563| |Gift aid fees|1,075|1,849| |Computer costs|225|-| |Teacher fees|2,046|4,331| |**Depreciation**|35,588|29,841| |Plant and machinery|995|1,244| |Fixtures and fittings|652|815| |Motor vehicles|2,784|3,713| |Computer equipment|779|1,163| ||5,210|6,935| |**Funeral expenditure**||| |Cemetery fees|137,876|49,128| |Coffin fees|11,486|6,949| |Motor expenses|3,881|2,443| |Carried forward|153,243|58,520| This page does not form part of the statutory financial statements Page 12 **Madina Mosque Cardiff** |**Funeral expenditure**
Brought forward
Sub contractors
**Restricted expenditure**
Zakat
Charity appeals
Total resources expended
**Net income**|**Detailed Statement of Financial Activities**
**for the Year Ended 31 July 2020**
**31.7.20**
**31.7.19**
**£**
**£**
153,243
58,520
7,265
-
160,508
58,520
745
4,180
6,320
21,151
7,065
25,331
208,371
120,627
163,216
296,188| |---|---| ||| This page does not form part of the statutory financial statements Page 13 ## **Issuer** M Raza & Co` **Document generated** Wed, 22nd Dec 2021 13:33:11 UTC **Document fingerprint** 976c95bf80a7b600099ca41665630c7f ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Wed, 22nd Dec 2021 19:43:33 UTC Thu, 23rd Dec 2021 9:47:05 UTC Thu, 23rd Dec 2021 10:24:25 UTC Thu, 23rd Dec 2021 10:31:12 UTC Javed Iqbal - Signer (b80f2a7c13b9799c122beea031abeb56) Mohammed Ilyas - Signer (e4d5e515ef5fbd3065adcef4fe32d7d7) Qasam Shad - Signer (7fe8fdcdd9daf0bd6b7a0b6ff359994b) FARAZ RAZA - Signer (8b03145f18227dd9956481075005aba6) ## **Audit history log** ## **Date** Thu, 23rd Dec 2021 10:31:12 UTC Thu, 23rd Dec 2021 10:31:12 UTC Thu, 23rd Dec 2021 10:30:27 UTC Thu, 23rd Dec 2021 10:24:27 UTC Thu, 23rd Dec 2021 10:24:25 UTC Thu, 23rd Dec 2021 10:24:25 UTC Thu, 23rd Dec 2021 10:17:42 UTC Thu, 23rd Dec 2021 9:47:08 UTC Thu, 23rd Dec 2021 9:47:05 UTC Thu, 23rd Dec 2021 9:47:05 UTC Thu, 23rd Dec 2021 9:45:16 UTC Wed, 22nd Dec 2021 19:43:35 UTC Wed, 22nd Dec 2021 19:43:33 UTC Wed, 22nd Dec 2021 19:43:33 UTC Wed, 22nd Dec 2021 19:36:51 UTC Wed, 22nd Dec 2021 13:42:34 UTC Wed, 22nd Dec 2021 13:42:32 UTC Wed, 22nd Dec 2021 13:41:28 UTC **Action** The envelope has been signed by all parties. (92.4.152.246) FARAZ RAZA signed the envelope. (92.4.152.246) FARAZ RAZA viewed the envelope. (92.4.152.246) Document emailed to party email (35.178.232.208) Sent the envelope to FARAZ RAZA for signing. (90.242.15.225) Qasam Shad signed the envelope. (90.242.15.225) Qasam Shad viewed the envelope. (90.242.15.225) Document emailed to party email (35.177.67.145) Sent the envelope to Qasam Shad for signing. (86.6.116.239) Mohammed Ilyas signed the envelope. (86.6.116.239) Mohammed Ilyas viewed the envelope. (86.6.116.239) Document emailed to party email (18.135.98.201) Sent the envelope to Mohammed Ilyas for signing. (90.222.117.229) Javed Iqbal signed the envelope. (90.222.117.229) Javed Iqbal viewed the envelope. (90.222.117.229) Document emailed to party email (18.130.228.20) Sent the envelope to Javed Iqbal for signing. (92.4.152.246) Automatic reminders for this envelope have been set to occur every 1 days (92.4.152.246) Wed, 22nd Dec 2021 13:41:25 UTC Wed, 22nd Dec 2021 13:41:25 UTC Wed, 22nd Dec 2021 13:41:25 UTC Wed, 22nd Dec 2021 13:41:25 UTC Wed, 22nd Dec 2021 13:40:57 UTC Wed, 22nd Dec 2021 13:33:11 UTC FARAZ RAZA has been assigned to this envelope (92.4.152.246) Qasam Shad has been assigned to this envelope (92.4.152.246) Mohammed Ilyas has been assigned to this envelope (92.4.152.246) Javed Iqbal has been assigned to this envelope (92.4.152.246) Document generated with fingerprint 976c95bf80a7b600099ca41665630c7f (92.4.152.246) Envelope generated by M Raza & Co. (92.4.152.246)