**REGISTERED CHARITY NUMBER: 1111341**
## **Report of the Trustees and**
**Unaudited Financial Statements For The Year Ended 31 August 2021**
## **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**
## **Report of the Trustees**
## **For The Year Ended 31 August 2021**
The trustees present their report with the financial statements of the charity for the year ended 31 August 2021. 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 2020-21, the extension work was in progress, due to Covid-19,the work was delayed and the cost has also risen due to the price of materials going up considerably,alongside the extension work,we have also started renovating the existing old building,we have made an appeal to public for donations ,during the year we have managed to raise more than £100,000, the extension work is expected to finish by July 23, after the work is finished , we will have two large prayer halls,a female prayer hall with kids play room.
## **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)
## **Independent Examiner**
Paul Byrne FCPA Premier Accountancy The Straw Barn Upton End Business Park Meppershall Road Shillington Bedfordshire SG5 3PF
Page 1
**Al -Jamatul-Muslimin of Bangladesh**
## **Report of the Trustees**
**For The Year Ended 31 August 2021**
## **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 2021.
## **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 2021**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**351,686**
**EXPENDITURE ON**
Raising funds
**373,225**
**NET INCOME/(EXPENDITURE)**
**(21,539)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**504,561**
**TOTAL FUNDS CARRIED FORWARD**
**483,022**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**|**2021**
**Total**
**funds**
**£**
**351,686**
**373,225**
**(21,539)**
**504,561**
**483,022**|2020
Total
funds
£
286,993
216,100
70,893
433,668
504,561|
|---|---|---|---|
The notes form part of these financial statements
Page 4
**Al -Jamatul-Muslimin of Bangladesh**
## **Balance Sheet**
## **31 August 2021**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
4
**251,484**
**CURRENT ASSETS**
Cash at bank and in hand
**231,537**
**CREDITORS**
Amounts falling due within one year
5
**1**
**NET CURRENT ASSETS**
**231,538**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**483,022**
**NET ASSETS**
**483,022**
**FUNDS**
6
Unrestricted funds
**TOTAL FUNDS**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**
**-**|**2021**
**Total**
**funds**
**£**
**251,484**
**231,537**
**1**
**231,538**
**483,022**
**483,022**
**483,022**
**483,022**|2020
Total
funds
£
251,484
253,077
-
253,077
504,561
504,561
504,561
504,561|
|---|---|---|---|
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 2021**
## **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 2021 nor for the year ended 31 August 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2021 nor for the year ended 31 August 2020.
continued...
Page 6
**Al -Jamatul-Muslimin of Bangladesh**
## **Notes to the Financial Statements - continued**
## **For The Year Ended 31 August 2021**
|**3.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**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
**4.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 September 2020 and 31 August 2021
**NET BOOK VALUE**
At 31 August 2021
At 31 August 2020|Restricted
fund
£
-
-
-
-
-|Total
funds
£
286,993
216,100
70,893
433,668
504,561
Freehold
property
£
**251,484**
**251,484**
251,484|
|---|---|---|
continued...
Page 7
**Al -Jamatul-Muslimin of Bangladesh**
**Notes to the Financial Statements - continued For The Year Ended 31 August 2021**
## **5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
**6.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.9.20
£
**504,561**
**504,561**
Incoming
resources
£
**351,686**
**351,686**
At 1.9.19
£
433,668
433,668|**2021**
2020
**£**
£
**(1)**
-
Net
movement
At
in funds
31.8.21
£
£
**(21,539)**
**483,022**
**(21,539)**
**483,022**
Resources
Movement
expended
in funds
£
£
**(373,225)**
**(21,539)**
**(373,225)**
**(21,539)**
Net
movement
At
in funds
31.8.20
£
£
70,893
504,561
70,893
504,561|
|---|---|---|
continued...
Page 8
**Al -Jamatul-Muslimin of Bangladesh**
**Notes to the Financial Statements - continued For The Year Ended 31 August 2021**
## **6. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
286,993
286,993|Resources
Movement
expended
in funds
£
£
(216,100)
70,893
(216,100)
70,893|
|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.9.19
£
433,668
433,668|Net
movement
in funds
£
49,354
49,354|At
31.8.21
£
483,022
483,022|
|---|---|---|---|
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
£
638,679
638,679|Resources
Movement
expended
in funds
£
£
(589,325)
49,354
(589,325)
49,354|
|---|---|---|
continued...
Page 9
**Al -Jamatul-Muslimin of Bangladesh**
**Notes to the Financial Statements - continued**
**For The Year Ended 31 August 2021**
## **7. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2021.
Page 10
**Al -Jamatul-Muslimin of Bangladesh**
## **Detailed Statement of Financial Activities**
## **For The Year Ended 31 August 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Gifts
From donation box
Friday collections
Monthly collections
Furlough claims
PPE donations for covid 19
Shobe Meraz 2021
Shobe Qadr 2021
Shobe-Borath 2021
Marriage fees
Extension work donations
Donation from funeral service
Washroom donations
Nebuliser donations
Furlough grants
Membership fees 2020
Azann radio anallogue/ digital
Eid ul Fitr 2019
Eid ul Adha 2021
Qarze hasanah
Tabligh Jamaat Donations
Terawee Donations
Quran Shorif sold (1)
Maktab & Hifz income 20/21
Darul Qirat 2019 income
Key/other donatons/shop box
AJM Funeral Services
Veg auction
Gas & cooking donations
Daily Taraweeeh collections
Ramadam timetable sponsors/don
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Wages
Groceries for Inmans foods
Carried forward|2021
£
**1**
**1,916**
**37,645**
**3,157**
**-**
**11,983**
**770**
**6,175**
**4,486**
**1,200**
**154,196**
**-**
**18,750**
**1,045**
**16,674**
**100**
**3,790**
**3,503**
**2,878**
**-**
**-**
**3,850**
**-**
**5,292**
**7,627**
**-**
**62,942**
**220**
**-**
**2,836**
**650**
**351,686**
**351,686**
**19,559**
**1,007**
**20,566**|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
26,113
430
26,543|
|---|---|---|
This page does not form part of the statutory financial statements
Page 11
**Al -Jamatul-Muslimin of Bangladesh**
## **Detailed Statement of Financial Activities**
## **For The Year Ended 31 August 2021**
|**Other trading activities**
Brought forward
Sound system
Telephone
General & water rates
Building insurance
Radio licence
Light & heat
Front window deposit
Just giving fees
Cold room (Cold room + buildin g works
Mic clip
Cold room removal
Print,post,stat,timetable
Analogue transmitter
Guest speakers
Fire exit staircase removal
Builder for extension work
Washroom works
Fire extinguisher service
General expenses
Cold room refitted
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 2020/21
Maint of blocked drains
Hadya to inmans
Site survey,global survey
Website hostings
Credit card terminal & transac
Darul Qiart 2021 expenses
Accountancy
Builder for extension works
Total resources expended
**Net (expenditure)/income**|2021
£
**20,566**
**360**
**1,176**
**2,026**
**1,020**
**150**
**6,149**
**3,000**
**216**
**-**
**15**
**-**
**2,155**
**-**
**-**
**1,920**
**252,000**
**18,750**
**-**
**1,093**
**350**
**4,000**
**37,157**
**1,685**
**-**
**3,400**
**-**
**75**
**-**
**4,467**
**-**
**3,990**
**-**
**114**
**251**
**5,591**
**1,549**
**-**
**373,225**
**373,225**
**(21,539)**|2020
£
26,543
-
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|
|---|---|---|
This page does not form part of the statutory financial statements
Page 12
**Al -Jamatul-Muslimin of Bangladesh**
**Contents of the Financial Statements For The Year Ended 31 August 2021**
|||**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|10|
|**Detailed Statement of Financial Activities**|11|to|12|