**REGISTERED CHARITY NUMBER: 1111341**
## **Report of the Trustees and**
**Unaudited Financial Statements For The Year Ended 31 August 2020**
## **for**
**Al -Jamatul-Muslimin of Bangladesh**
Premier Accountancy The Straw Barn Upton End Business Park Meppershall Road Shillington Bedfordshire SG5 3PF
**Al -Jamatul-Muslimin of Bangladesh**
## **Contents of the Financial Statements For The Year Ended 31 August 2020**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|9|
|**Detailed Statement of Financial Activities**|10|to|11|
**Al -Jamatul-Muslimin of Bangladesh**
## **Report of the Trustees**
## **For The Year Ended 31 August 2020**
The trustees present their report with the financial statements of the charity for the year ended 31 August 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**
It is vital that we attract and maintain a variety of funds and funding sources to enable us to carry out both short and long term activities for the benefit of our users. We are keen to ensure that reserves are maintained at a viable level to allow us to support our activities including staffing for at least 6 months
## **ACHIEVEMENT AND PERFORMANCE**
During the 2019-20 financial year, we have tendered the building works for the new extension and handed the contract to PDP Ltd to begin work on the extension.The extension work commenced in April 2020. Due to the coronavirus pandemic the progress of the works slowed down significantly. The estimated completion of the extension work is predicted to finish by April 2022. The estimated cost of the whole project is likely to be £750,000, £100,000 more than first estimated.
During 2020 it was a very hard time for the mosque due to the coronavirus pandemic. The income of the mosque for 2020 was significantly down due to total lockdowns and partial lockdowns. We have managed to fundraise more than £140,000 during the Ramadan of May 2020.
So far we are short of about £300,000 to complete the extension work. We will borrow interest free loans from the members of the community if sufficient funds aren't raised before the completion of the works and pay them back later on.
Apart from the extension work, we are also planning to refurbish the old buildings to match the new extension.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1111341
## **Principal address**
4-8 St Georges Street Northampton Northamptonshire NN1 2TR
## **Trustees**
A Shofique (Motowalli) M Ali (Ass Motowalli) G Uddin (Secretary) H Ali (Asst Secretary) A Ali (Treasurer)
Page 1
**Al -Jamatul-Muslimin of Bangladesh**
## **Report of the Trustees**
## **For The Year Ended 31 August 2020**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Independent Examiner**
Paul Byrne FCPA Premier Accountancy The Straw Barn Upton End Business Park Meppershall Road Shillington Bedfordshire SG5 3PF
## **FINANCIAL REVIEW**
With individuals donating to the relative projects with all the recent improvements ans expenditure our bank balance has not been affected much, and is still very healthy.
Once again I would like to thank all those who where involved in raising the funds and of course all those who donated. Thank you all for your support and donations.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................................... A Ali (Treasurer) - Trustee
Page 2
## **Independent Examiner's Report to the Trustees of**
## **Al -Jamatul-Muslimin of Bangladesh**
## **Independent examiner's report to the trustees of Al -Jamatul-Muslimin of Bangladesh**
I report to the charity trustees on my examination of the accounts of Al -Jamatul-Muslimin of Bangladesh (the Trust) for the year ended 31 August 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 FCPA 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.
Paul Byrne FCPA Premier Accountancy The Straw Barn Upton End Business Park Meppershall Road Shillington Bedfordshire SG5 3PF
Date: .............................................
Page 3
**Al -Jamatul-Muslimin of Bangladesh**
## **Statement of Financial Activities**
## **For The Year Ended 31 August 2020**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**286,993**
**EXPENDITURE ON**
Raising funds
**216,100**
**NET INCOME**
**70,893**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**433,668**
**TOTAL FUNDS CARRIED FORWARD**
**504,561**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**|**2020**
**Total**
**funds**
**£**
**286,993**
**216,100**
**70,893**
**433,668**
**504,561**|2019
Total
funds
£
254,746
114,708|
|---|---|---|---|
||||140,038
293,630|
||||433,668|
The notes form part of these financial statements
Page 4
**Al -Jamatul-Muslimin of Bangladesh**
## **Balance Sheet**
## **31 August 2020**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
4
**251,484**
**CURRENT ASSETS**
Cash at bank and in hand
**253,077**
**NET CURRENT ASSETS**
**253,077**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**504,561**
**NET ASSETS**
**504,561**
**FUNDS**
5
Unrestricted funds
**TOTAL FUNDS**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**|**2020**
**Total**
**funds**
**£**
**251,484**
**253,077**
**253,077**
**504,561**
**504,561**
**504,561**
**504,561**|2019
Total
funds
£
251,484
182,184|
|---|---|---|---|
||||182,184|
||||433,668|
||||433,668|
||||433,668|
||||433,668|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. A Ali (Treasurer) - Trustee
The notes form part of these financial statements
Page 5
**Al -Jamatul-Muslimin of Bangladesh**
**Notes to the Financial Statements**
**For The Year Ended 31 August 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.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2020 nor for the year ended 31 August 2019.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2020 nor for the year ended 31 August 2019.
Page 6
continued...
**Al -Jamatul-Muslimin of Bangladesh**
## **Notes to the Financial Statements - continued For The Year Ended 31 August 2020**
|**3.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
254,746
**EXPENDITURE ON**
Raising funds
114,708
**NET INCOME**
140,038
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
293,630
**TOTAL FUNDS CARRIED FORWARD**
433,668
**4.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 September 2019 and 31 August 2020
**NET BOOK VALUE**
At 31 August 2020
At 31 August 2019
**5.**
**MOVEMENT IN FUNDS**
At 1.9.19
£
**Unrestricted funds**
General fund
**433,668**
**TOTAL FUNDS**
**433,668**|Restricted
fund
£
-
-
-
-
-
Net
movement
in funds
£
**70,893**
**70,893**|Total
funds
£
254,746
114,708
140,038
293,630
433,668
Freehold
property
£
**251,484**
**251,484**
251,484
At
31.8.20
£
**504,561**
**504,561**|Total
funds
£
254,746
114,708|
|---|---|---|---|
||||140,038
293,630|
||||433,668|
continued...
Page 7
**Al -Jamatul-Muslimin of Bangladesh**
## **Notes to the Financial Statements - continued For The Year Ended 31 August 2020**
## **5. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
**286,993**
**TOTAL FUNDS**
**286,993**
**Comparatives for movement in funds**
At 1.9.18
£
**Unrestricted funds**
General fund
293,630
**TOTAL FUNDS**
293,630
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
254,746
**TOTAL FUNDS**
254,746|Resources
Movement
expended
in funds
£
£
**(216,100)**
**70,893**
**(216,100)**
**70,893**
Net
movement
At
in funds
31.8.19
£
£
140,038
433,668
140,038
433,668
Resources
Movement
expended
in funds
£
£
(114,708)
140,038
(114,708)
140,038|Resources
Movement
expended
in funds
£
£
**(216,100)**
**70,893**
**(216,100)**
**70,893**
Net
movement
At
in funds
31.8.19
£
£
140,038
433,668
140,038
433,668
Resources
Movement
expended
in funds
£
£
(114,708)
140,038
(114,708)
140,038|
|---|---|---|
|||140,038|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.9.18
£
293,630
293,630|Net
movement
in funds
£
210,931
210,931|At
31.8.20
£
504,561|
|---|---|---|---|
||||504,561|
continued...
Page 8
**Al -Jamatul-Muslimin of Bangladesh**
## **Notes to the Financial Statements - continued For The Year Ended 31 August 2020**
## **5. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
541,739
541,739|Resources
Movement
expended
in funds
£
£
(330,808)
210,931
(330,808)
210,931|Resources
Movement
expended
in funds
£
£
(330,808)
210,931
(330,808)
210,931|
|---|---|---|---|
||||210,931|
## **6. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2020.
Page 9
**Al -Jamatul-Muslimin of Bangladesh**
## **Detailed Statement of Financial Activities For The Year Ended 31 August 2020**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Gifts
From donation box
Friday collections
Monthly collections
Furlough claims
Donations from public/various days
Shobe Meraz 2019
Shobe Qadr 2020
Shobe-Borath 2020
Marriage fees
Extension work donations
Donation from funeral service
Carpet donations
Hijama donations
NTV sponsors
Election candidates nomination
Election membership fees
Frames sold
Azann radio anallogue/ digital
Eid ul Fitr 2019
Eid ul Adha 2019
Qarze hasanah
Tabligh Jamaat Donations
Terawee Donations
Quran Shorif sold (1)
Maktab & Hifz income 18/19
Darul Qirat 2019 income
Key/other donatons/shop box
Car parking money,Abdul Koddus
AJM Funeral Services
Veg auction
Gas & cooking donations
Gold donation (sold)
Wudu Khana donations
Ceiling fan donations
Quran shortif sold
Daily Taraweeeh collections
Students Uniform sold
Ramadam timetable sponsors/don
**Total incoming resources**|2020
£
**2**
**1,643**
**25,626**
**3,248**
**6,277**
**4,277**
**-**
**4,379**
**4,320**
**680**
**162,569**
**5,365**
**-**
**-**
**-**
**-**
**-**
**-**
**2,920**
**-**
**2,181**
**20,000**
**212**
**-**
**20**
**13,177**
**-**
**407**
**-**
**28,976**
**439**
**75**
**-**
**-**
**-**
**-**
**-**
**-**
**200**
**286,993**
**286,993**|2019
£
(1)
3,304
42,815
3,550
-
5,714
1,035
4,822
5,665
720
110,033
-
1,320
180
1,500
900
850
40
4,970
2,015
1,701
-
272
5,730
-
16,191
9,450
306
500
25,020
288
210
1,100
310
700
10
2,514
132
880
254,746
254,746|
|---|---|---|
This page does not form part of the statutory financial statements
Page 10
**Al -Jamatul-Muslimin of Bangladesh**
## **Detailed Statement of Financial Activities**
## **For The Year Ended 31 August 2020**
|**EXPENDITURE**
**Other trading activities**
Wages
Groceries for Inmans foods
Telephone
General & water rates
Building insurance
Radio licence
Light & heat
Just giving fees
Cold room (Cold room + buildin g works
Planning application
Cold room removal
Print,post,stat,timetable
Analogue transmitter
Guest speakers
Buildings maintenance
Speakers for sound system
Fire extinguisher service
Printer repair
4 TVs installed
NTV for ramadan fundraising
AJM Funeral services
Covid 19 PPE materials
Carpets no 8 (top floor)
Terawee (4 Hafiz)
General expenses
Bank transfer fees
Lectern/podium
Maktab expenses 2018/19
Maint of blocked drains
Hadya to inmans
Site survey,global survey
New computer setup
Website hostings
Credit card terminal & transac
Darul Qiart 2018 expenses
Accountancy
Builder for extension works
Development costs
Total resources expended
**Net income**|2020
£
**26,113**
**430**
**963**
**2,217**
**1,031**
**150**
**7,708**
**216**
**1,674**
**-**
**200**
**1,157**
**1,801**
**834**
**-**
**-**
**340**
**-**
**-**
**4,000**
**27,961**
**1,660**
**483**
**-**
**2,359**
**115**
**160**
**10,759**
**144**
**810**
**5,004**
**-**
**65**
**314**
**-**
**432**
**117,000**
**-**
**216,100**
**216,100**
**70,893**|2019
£
32,728
-
679
3,552
1,011
150
7,240
54
2,338
254
-
1,541
-
-
614
80
-
158
2,820
3,500
22,558
1,188
2,175
4,850
1,056
-
-
15,454
-
-
1,500
100
60
375
7,484
989
-
200|
|---|---|---|
|||114,708|
|||114,708|
|||140,038|
This page does not form part of the statutory financial statements
Page 11