**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: 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 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... Page 11 **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... Page 12 **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 Page 14 **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 Page 15