**REGISTERED CHARITY NUMBER: 1111341** ## **Report of the Trustees and** **Unaudited Financial Statements For The Year Ended 31 August 2023** ## **for** **Al -Jamatul-Muslimin of Bangladesh** Premier Accountancy Upton End Farm Business Park Meppershall Road Shillington Bedfordshire SG5 3PF **Al -Jamatul-Muslimin of Bangladesh** ## **Report of the Trustees** ## **For The Year Ended 31 August 2023** The trustees present their report with the financial statements of the charity for the year ended 31 August 2023. 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** Most of the building work has now been competed during 2022/23. Internally only decorations needed, new carpet was fitted, some external works,such as drainage, boundary wall, gate and car park works, still to be done. Hopefully all theses outstanding works will be completed soon. ## **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 Upton End Farm 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 2023** 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 2023. ## **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 Upton End Farm 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 2023** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**544,123**
**EXPENDITURE ON**
Raising funds
3
**739,778**
**NET INCOME/(EXPENDITURE)**
**(195,655)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**524,776**
**TOTAL FUNDS CARRIED FORWARD**
**329,121**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**|**2023**
**Total**
**funds**
**£**
**544,123**
**739,778**
**(195,655)**
**524,776**
**329,121**|2022
Total
funds
£
589,941
548,187
41,754
483,022
524,776| |---|---|---|---| The notes form part of these financial statements Page 4 **Al -Jamatul-Muslimin of Bangladesh** ## **Balance Sheet** ## **31 August 2023** |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
7
**251,484**
**CURRENT ASSETS**
Cash at bank and in hand
**77,638**
**CREDITORS**
Amounts falling due within one year
8
**(1)**
**NET CURRENT ASSETS**
**77,637**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**329,121**
**NET ASSETS**
**329,121**
**FUNDS**
9
Unrestricted funds
**TOTAL FUNDS**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**
**-**|**2023**
**Total**
**funds**
**£**
**251,484**
**77,638**
**(1)**
**77,637**
**329,121**
**329,121**
**329,121**
**329,121**|2022
Total
funds
£
251,484
273,292
-
273,292
524,776
524,776
524,776
524,776| |---|---|---|---| 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 2023** |Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash (used in)/provided by 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**|**2023**
**£**
**(195,654)**
**(195,654)**
**(195,654)**
**273,292**
**77,638**|2022
£
41,755
41,755
41,755
231,537
273,292| |---|---|---| 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 2023** **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES** |**Net (expenditure)/income for the reporting period (as per the Statement**
**of Financial Activities)**
**Adjustments for:**
Increase in creditors
**Net cash (used in)/provided by operations**|**2023**
**£**
**(195,655)**
**1**
**(195,654)**|2022
£
41,754
1
41,755| |---|---|---| **2. ANALYSIS OF CHANGES IN NET FUNDS** |**Net cash**|At 1.9.22
£|Cash flow
£|**At 31.8.23**
**£**|**At 31.8.23**
**£**| |---|---|---|---|---| |Cash at bank and in hand|**273,292**|**(195,654)**||**77,638**| ||**273,292**|**(195,654)**||**77,638**| |**Total**|**273,292**|**(195,654)**||**77,638**| 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 2023** ## **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
Donations from public/various
Shobe Meraz 2023
Shobe Qadr 2023
Shobe-Borath 2023
Quarz E Hasanah
Marriage fees
Carried forward|**2023**
**£**
**(1)**
**4,943**
**63,123**
**3,661**
**-**
**48,318**
**720**
**8,187**
**5,529**
**207,500**
**900**
**342,880**|2022
£
-
4,831
60,029
12,526
820
-
1,030
7,633
6,080
185,379
2,040| |---|---|---| |||280,368| continued... Page 8 **Al -Jamatul-Muslimin of Bangladesh** ## **Notes to the Financial Statements - continued** ## **For The Year Ended 31 August 2023** ## **2. DONATIONS AND LEGACIES - continued** |Brought forward
Extension work donations
Daily teraweh collections
Furlough grants
Membership fees 2023
Azann radio anallogue/ digital
Eid ul Fitr 2023
Eid ul Adha 2023
Terawee Donations
Maktab & Hifz income 22/23
Darul Qirat inc 2023
Help your mosque donation NTV
Dates sold
Adult class
AJM Funeral Services
Veg auction
Jamaat Donations
Ramadam timetable sponsors/don
Gas money
**3.**
**RAISING FUNDS**
**Other trading activities**
Staff costs
Groceries for Inmans foods
Sound system
Telephone
General & water rates
Building insurance
Radio licence
Light & heat
Rice cooler
Just giving fees
Carpet 2nd payment
Print,post,stat,timetable
Builder for extension work
Azaan radio
NTV for ramadan fundraising
AJM Funeral services
Qarz E Fasanah returned
Ramadan Hafiz Hadya
Bank transfer fees
Carried forward|**2023**
**£**
**342,880**
**76,144**
**2,523**
**-**
**150**
**2,820**
**3,091**
**2,973**
**4,915**
**19,801**
**11,720**
**-**
**60**
**-**
**75,398**
**265**
**82**
**1,120**
**181**
**544,123**
**2023**
**£**
**35,250**
**1,035**
**-**
**1,254**
**5,056**
**1,854**
**150**
**11,393**
**38**
**533**
**5,000**
**1,272**
**511,865**
**3,000**
**4,000**
**78,755**
**36,000**
**4,400**
**175**
**701,030**|2022
£
280,368
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
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
15,000
41,500
125
501,746| |---|---|---| continued... Page 9 **Al -Jamatul-Muslimin of Bangladesh** ## **Notes to the Financial Statements - continued** **For The Year Ended 31 August 2023** ## **3. RAISING FUNDS - continued** ## **Other trading activities - continued** |Brought forward
Maktab expenses 2022/23
Maint of blocked drains
Hadya to inmans
General expenses
Waste collection
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
Builder for extension works
Teraweeh hadya to 4 harfiz
Black ploythene membrane|**2023**
**£**
**701,030**
**17,508**
**10,829**
**1,330**
**2,246**
**524**
**-**
**-**
**-**
**-**
**955**
**-**
**3,000**
**200**
**-**
**1,620**
**-**
**536**
**-**
**-**
**739,778**|2022
£
501,746
15,769
-
420
-
-
600
10,000
420
1,000
879
1,090
3,000
400
6,564
999
300
-
4,600
400
548,187| |---|---|---| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 August 2023 nor for the year ended 31 August 2022. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 August 2023 nor for the year ended 31 August 2022. ## **5. STAFF COSTS** |Wages and salaries|**2023**
**£**
**35,250**
**35,250**|2022
£
29,804
29,804| |---|---|---| The average monthly number of employees during the year was as follows: **2023** 2022 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 2023** |**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
fund
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
589,941
**EXPENDITURE ON**
Raising funds
548,187
**NET INCOME**
41,754
**RECONCILIATION OF FUNDS**
Total funds brought forward
483,022
**TOTAL FUNDS CARRIED FORWARD**
524,776
**7.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 September 2022 and 31 August 2023
**NET BOOK VALUE**
At 31 August 2023
At 31 August 2022|Restricted
fund
£
-
-
-
-
-|Total
funds
£
589,941
548,187
41,754
483,022
524,776
Freehold
property
£
**251,484**
**251,484**
251,484| |---|---|---| continued... Page 11 **Al -Jamatul-Muslimin of Bangladesh** **Notes to the Financial Statements - continued For The Year Ended 31 August 2023** ## **8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade creditors
**9.**
**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 1.9.22
£
**524,776**
**524,776**
Incoming
resources
£
**544,123**
**544,123**
At 1.9.21
£
483,022
483,022|**2023**
2022
**£**
£
**1**
-
Net
movement
At
in funds
31.8.23
£
£
**(195,655)**
**329,121**
**(195,655)**
**329,121**
Resources
Movement
expended
in funds
£
£
**(739,778)**
**(195,655)**
**(739,778)**
**(195,655)**
Net
movement
At
in funds
31.8.22
£
£
41,754
524,776
41,754
524,776| |---|---|---| continued... Page 12 **Al -Jamatul-Muslimin of Bangladesh** **Notes to the Financial Statements - continued For The Year Ended 31 August 2023** ## **9. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
589,941
589,941|Resources
Movement
expended
in funds
£
£
(548,187)
41,754
(548,187)
41,754| |---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.9.21
£
483,022
483,022|Net
movement
in funds
£
(153,901)
(153,901)|At
31.8.23
£
329,121
329,121| |---|---|---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**|Incoming
Resources
resources
expended
£
£|Movement
in funds
£| |---|---|---| |General fund|1,134,064
(1,287,965)|(153,901)| |**TOTAL FUNDS**|1,134,064
(1,287,965)|(153,901)| continued... Page 13 **Al -Jamatul-Muslimin of Bangladesh** **Notes to the Financial Statements - continued** **For The Year Ended 31 August 2023** ## **10. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 August 2023. Page 14 **Al -Jamatul-Muslimin of Bangladesh** ## **Detailed Statement of Financial Activities** ## **For The Year Ended 31 August 2023** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Gifts
From donation box
Friday collections
Monthly collections
Gold donations
Donations from public/various
Shobe Meraz 2023
Shobe Qadr 2023
Shobe-Borath 2023
Quarz E Hasanah
Marriage fees
Extension work donations
Daily teraweh collections
Furlough grants
Membership fees 2023
Azann radio anallogue/ digital
Eid ul Fitr 2023
Eid ul Adha 2023
Terawee Donations
Maktab & Hifz income 22/23
Darul Qirat inc 2023
Help your mosque donation NTV
Dates sold
Adult class
AJM Funeral Services
Veg auction
Jamaat Donations
Ramadam timetable sponsors/don
Gas money
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Wages
Groceries for Inmans foods
Sound system
Telephone
Carried forward|2023
£
**(1)**
**4,943**
**63,123**
**3,661**
**-**
**48,318**
**720**
**8,187**
**5,529**
**207,500**
**900**
**76,144**
**2,523**
**-**
**150**
**2,820**
**3,091**
**2,973**
**4,915**
**19,801**
**11,720**
**-**
**60**
**-**
**75,398**
**265**
**82**
**1,120**
**181**
**544,123**
**544,123**
**35,250**
**1,035**
**-**
**1,254**
**37,539**|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
41,526| |---|---|---| This page does not form part of the statutory financial statements Page 15 **Al -Jamatul-Muslimin of Bangladesh** ## **Detailed Statement of Financial Activities** ## **For The Year Ended 31 August 2023** |**Other trading activities**
Brought forward
General & water rates
Building insurance
Radio licence
Light & heat
Rice cooler
Just giving fees
Carpet 2nd payment
Print,post,stat,timetable
Builder for extension work
Azaan radio
NTV for ramadan fundraising
AJM Funeral services
Qarz E Fasanah returned
Ramadan Hafiz Hadya
Bank transfer fees
Maktab expenses 2022/23
Maint of blocked drains
Hadya to inmans
General expenses
Waste collection
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
Builder for extension works
Teraweeh hadya to 4 harfiz
Black ploythene membrane
Total resources expended
**Net (expenditure)/income**|2023
£
**37,539**
**5,056**
**1,854**
**150**
**11,393**
**38**
**533**
**5,000**
**1,272**
**511,865**
**3,000**
**4,000**
**78,755**
**36,000**
**4,400**
**175**
**17,508**
**10,829**
**1,330**
**2,246**
**524**
**-**
**-**
**-**
**-**
**955**
**-**
**3,000**
**200**
**-**
**1,620**
**-**
**536**
**-**
**-**
**739,778**
**739,778**
**(195,655)**|2022
£
41,526
1,484
1,559
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| |---|---|---| This page does not form part of the statutory financial statements Page 16 **Al -Jamatul-Muslimin of Bangladesh** **Contents of the Financial Statements For The Year Ended 31 August 2023** |||**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|14| |**Detailed Statement of Financial Activities**|15|to|16|