REGISTERED CHARITY NUMBER: 1111341
Report of the Trustees and
Unaudited Financial Statements For The Year Ended 31 August 2022
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 2022
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Cash Flow Statement | 6 | ||
| Notes to the Cash Flow Statement | 7 | ||
| Notes to the Financial Statements | 8 | to | 13 |
| Detailed Statement of Financial Activities | 14 | to | 15 |
Al -Jamatul-Muslimin of Bangladesh
Report of the Trustees
For The Year Ended 31 August 2022
The trustees present their report with the financial statements of the charity for the year ended 31 August 2022. 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 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.
Page 1
Al -Jamatul-Muslimin of Bangladesh
Report of the Trustees
For The Year Ended 31 August 2022
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 2022.
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 member of the Certified Public Accountants Association, 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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 The Certified Public Accountants Association
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 2022
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 589,941 EXPENDITURE ON Raising funds 3 548,187 NET INCOME/(EXPENDITURE) 41,754 RECONCILIATION OF FUNDS Total funds brought forward 483,022 TOTAL FUNDS CARRIED FORWARD 524,776 |
Restricted fund £ - - - - - |
2022 Total funds £ 589,941 548,187 41,754 483,022 524,776 |
2021 Total funds £ 351,686 373,225 (21,539) 504,561 483,022 |
|---|---|---|---|
The notes form part of these financial statements
Page 4
Al -Jamatul-Muslimin of Bangladesh
Balance Sheet
31 August 2022
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 251,484 CURRENT ASSETS Cash at bank and in hand 273,292 CREDITORS Amounts falling due within one year 8 - NET CURRENT ASSETS 273,292 TOTAL ASSETS LESS CURRENT LIABILITIES 524,776 NET ASSETS 524,776 FUNDS 9 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - |
2022 Total funds £ 251,484 273,292 - 273,292 524,776 524,776 524,776 524,776 |
2021 Total funds £ 251,484 231,537 1 |
|---|---|---|---|
| 231,538 | |||
| 483,022 | |||
| 483,022 | |||
| 483,022 | |||
| 483,022 |
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
Cash Flow Statement
For The Year Ended 31 August 2022
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by/(used in) operating activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
2022 £ 41,755 41,755 41,755 231,537 273,292 |
2021 £ (21,540) (21,540) (21,540) 253,077 231,537 |
|---|---|---|
The notes form part of these financial statements
Page 6
Al -Jamatul-Muslimin of Bangladesh
Notes to the Cash Flow Statement For The Year Ended 31 August 2022
1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| OPERATING ACTIVITIES | ||
|---|---|---|
| Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) Adjustments for: Increase/(decrease) in creditors Net cash provided by/(used in) operations 2. ANALYSIS OF CHANGES IN NET FUNDS |
2022 £ 41,754 1 41,755 |
2021 £ (21,539) (1) |
| (21,540) | ||
| At 1.9.21 | Cash flow | At 31.8.22 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank and in hand | 231,537 | 41,755 | 273,292 |
| 231,537 | 41,755 | 273,292 | |
| Total | 231,537 | 41,755 | 273,292 |
The notes form part of these financial statements
Page 7
Al -Jamatul-Muslimin of Bangladesh
Notes to the Financial Statements For The Year Ended 31 August 2022
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. DONATIONS AND LEGACIES
| Gifts From donation box Friday collections Monthly collections Gold donations PPE donations for covid 19 Shobe Meraz 2022 Shobe Qadr 2022 Shobe-Borath 2022 Quarz E Hasanah Marriage fees Extension work donations Carried forward |
2022 £ - 4,831 60,029 12,526 820 - 1,030 7,633 6,080 185,379 2,040 183,081 463,449 |
2021 £ 1 1,916 37,645 3,157 - 11,983 770 6,175 4,486 - 1,200 154,196 |
|---|---|---|
| 221,529 |
continued...
Page 8
Al -Jamatul-Muslimin of Bangladesh
Notes to the Financial Statements - continued For The Year Ended 31 August 2022
2. DONATIONS AND LEGACIES - continued
| Brought forward Daily teraweh collections Washroom donations Nebuliser donations Furlough grants Membership fees 2021 Azann radio anallogue/ digital Eid ul Fitr 2022 Eid ul Adha 2022 Terawee Donations Maktab & Hifz income 21/22 Darul Qirat inc 2022 Help your mosque donation NTV Dates sold Adult class AJM Funeral Services Veg auction Jamaat Donations Daily Taraweeeh collections Ramadam timetable sponsors/don 3. RAISING FUNDS Other trading activities Staff costs Groceries for Inmans foods Sound system Telephone General & water rates Building insurance Radio licence Light & heat Front window deposit Just giving fees Carpet 1st payment Mic clip Print,post,stat,timetable Fire exit staircase removal Builder for extension work Washroom works Azaan radio General expenses Cold room refitted NTV for ramadan fundraising AJM Funeral services Covid 19 PPE materials Carried forward |
2022 £ 463,449 3,464 - - 2,268 210 3,380 3,664 2,362 5,515 16,906 - 5,000 490 25 81,461 572 45 - 1,130 589,941 2022 £ 29,804 1,077 4,085 6,560 1,484 1,559 150 10,053 - - 20,000 - 1,268 - 319,000 - 3,292 - - 4,000 42,789 - 445,121 |
2021 £ 221,529 - 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 | ||
| 2021 £ 19,559 1,007 360 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 |
||
| 353,788 |
continued...
Page 9
Al -Jamatul-Muslimin of Bangladesh
Notes to the Financial Statements - continued For The Year Ended 31 August 2022
3. RAISING FUNDS - continued
Other trading activities - continued
| Brought forward Qarz E Fasanah returned Terawee (4 Hafiz) Windows & doors Bank transfer fees Maktab expenses 2021/22 Hadya to inmans Temporary carpets Plumber various Website hostings Ajwa dates bought 200 packets Credit card terminal & transac Fire extinguishers for hall NTV help your mosquue BBOB rugby ground donations Darul Qiart 2022 expenses Accountancy Temporary carpet downstairs ha Teraweeh hadya to 4 harfiz Black ploythene membrane |
2022 £ 445,121 15,000 - 41,500 125 15,769 420 600 10,000 420 1,000 879 1,090 3,000 400 6,564 999 300 4,600 400 548,187 |
2021 £ 353,788 - 3,400 - 75 4,467 3,990 - - 114 - 251 - - - 5,591 1,549 - - - |
|---|---|---|
| 373,225 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 August 2022 nor for the year ended 31 August 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 August 2022 nor for the year ended 31 August 2021.
5. STAFF COSTS
| Wages and salaries | 2022 £ 29,804 29,804 |
2021 £ 19,559 |
|---|---|---|
| 19,559 |
The average monthly number of employees during the year was as follows:
2022 2021
No employees received emoluments in excess of £60,000.
continued...
Page 10
Al -Jamatul-Muslimin of Bangladesh
Notes to the Financial Statements - continued For The Year Ended 31 August 2022
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ 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 7. TANGIBLE FIXED ASSETS COST At 1 September 2021 and 31 August 2022 NET BOOK VALUE At 31 August 2022 At 31 August 2021 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors 9. MOVEMENT IN FUNDS At 1.9.21 £ Unrestricted funds General fund 483,022 TOTAL FUNDS 483,022 |
Restricted fund £ - - - - - 2022 £ - Net movement in funds £ 41,754 41,754 |
Total funds £ 351,686 373,225 (21,539) 504,561 483,022 Freehold property £ 251,484 251,484 251,484 2021 £ (1) At 31.8.22 £ 524,776 524,776 |
|---|---|---|
continued...
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Al -Jamatul-Muslimin of Bangladesh
Notes to the Financial Statements - continued For The Year Ended 31 August 2022
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 589,941 TOTAL FUNDS 589,941 Comparatives for movement in funds At 1.9.20 £ Unrestricted funds General fund 504,561 TOTAL FUNDS 504,561 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 351,686 TOTAL FUNDS 351,686 |
Resources Movement expended in funds £ £ (548,187) 41,754 (548,187) 41,754 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) |
Resources Movement expended in funds £ £ (548,187) 41,754 (548,187) 41,754 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) |
|---|---|---|
| (21,539) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.9.20 £ 504,561 504,561 |
Net movement in funds £ 20,215 20,215 |
At 31.8.22 £ 524,776 |
|---|---|---|---|
| 524,776 |
continued...
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Al -Jamatul-Muslimin of Bangladesh
Notes to the Financial Statements - continued For The Year Ended 31 August 2022
9. 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 £ 941,627 941,627 |
Resources Movement expended in funds £ £ (921,412) 20,215 (921,412) 20,215 |
|---|---|---|
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 August 2022.
Page 13
Al -Jamatul-Muslimin of Bangladesh
Detailed Statement of Financial Activities For The Year Ended 31 August 2022
| INCOME AND ENDOWMENTS Donations and legacies Gifts From donation box Friday collections Monthly collections Gold donations PPE donations for covid 19 Shobe Meraz 2022 Shobe Qadr 2022 Shobe-Borath 2022 Quarz E Hasanah Marriage fees Extension work donations Daily teraweh collections Washroom donations Nebuliser donations Furlough grants Membership fees 2021 Azann radio anallogue/ digital Eid ul Fitr 2022 Eid ul Adha 2022 Terawee Donations Maktab & Hifz income 21/22 Darul Qirat inc 2022 Help your mosque donation NTV Dates sold Adult class AJM Funeral Services Veg auction Jamaat Donations Daily Taraweeeh collections Ramadam timetable sponsors/don Total incoming resources EXPENDITURE Other trading activities Wages Groceries for Inmans foods Sound system Telephone General & water rates Building insurance Carried forward |
2022 £ - 4,831 60,029 12,526 820 - 1,030 7,633 6,080 185,379 2,040 183,081 3,464 - - 2,268 210 3,380 3,664 2,362 5,515 16,906 - 5,000 490 25 81,461 572 45 - 1,130 589,941 589,941 29,804 1,077 4,085 6,560 1,484 1,559 44,569 |
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 1,007 360 1,176 2,026 1,020 25,148 |
This page does not form part of the statutory financial statements
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Al -Jamatul-Muslimin of Bangladesh
Detailed Statement of Financial Activities For The Year Ended 31 August 2022
| Other trading activities Brought forward Radio licence Light & heat Front window deposit Just giving fees Carpet 1st payment Mic clip Print,post,stat,timetable Fire exit staircase removal Builder for extension work Washroom works Azaan radio General expenses Cold room refitted NTV for ramadan fundraising AJM Funeral services Covid 19 PPE materials Qarz E Fasanah returned Terawee (4 Hafiz) Windows & doors Bank transfer fees Maktab expenses 2021/22 Hadya to inmans Temporary carpets Plumber various Website hostings Ajwa dates bought 200 packets Credit card terminal & transac Fire extinguishers for hall NTV help your mosquue BBOB rugby ground donations Darul Qiart 2022 expenses Accountancy Temporary carpet downstairs ha Teraweeh hadya to 4 harfiz Black ploythene membrane Total resources expended Net income/(expenditure) |
2022 £ 44,569 150 10,053 - - 20,000 - 1,268 - 319,000 - 3,292 - - 4,000 42,789 - 15,000 - 41,500 125 15,769 420 600 10,000 420 1,000 879 1,090 3,000 400 6,564 999 300 4,600 400 548,187 548,187 41,754 |
2021 £ 25,148 150 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) |
|---|---|---|
This page does not form part of the statutory financial statements
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