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← Al-Jamatul-Muslimin Of Bangladesh

2024-08-31-accounts

REGISTERED CHARITY NUMBER: 1111341

Report of the Trustees and

Unaudited Financial Statements For The Year Ended 31 August 2024

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 2024

The trustees present their report with the financial statements of the charity for the year ended 31 August 2024. 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 year 2023-24, all the internal building work was completed, some external works still outstanding, the boundary wall has been replaced, a new electric gate for the car park to be installed , the car park to be resurfaced, outside walls to be repainted,

The Mosque is in debt by £692,000, this money was borrowed from the mosque members and the mosque will try to repay the debt within the next 3 years.

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

Page 1

Al -Jamatul-Muslimin of Bangladesh

Report of the Trustees

For The Year Ended 31 August 2024

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 2024.

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 2024

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
545,776
EXPENDITURE ON
Raising funds
3
572,578
NET INCOME/(EXPENDITURE)
(26,802)
RECONCILIATION OF FUNDS
Total funds brought forward
327,913
TOTAL FUNDS CARRIED FORWARD
301,111		 Restricted
fund
£
-
-
-
-
-		 2024
Total
funds
£
545,776
572,578
(26,802)
327,913
301,111		 2023
Total
funds
£
555,733
752,596
(196,863)
524,776
327,913

The notes form part of these financial statements

Page 4

Al -Jamatul-Muslimin of Bangladesh

Balance Sheet

31 August 2024

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
251,484
CURRENT ASSETS
Cash at bank and in hand
49,628
CREDITORS
Amounts falling due within one year
8
(1)
NET CURRENT ASSETS
49,627
TOTAL ASSETS LESS CURRENT
LIABILITIES
301,111
NET ASSETS
301,111
FUNDS
9
Unrestricted funds
TOTAL FUNDS		 Restricted
fund
£
-
-
-
-
-
-		 2024
Total
funds
£
251,484
49,628
(1)
49,627
301,111
301,111
301,111
301,111		 2023
Total
funds
£
251,484
76,430
(1)
76,429
327,913
327,913
327,913
327,913

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 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash 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		 2024
£
(26,802)
(26,802)
(26,802)
76,430
49,628		 2023
£
(196,862)
(196,862)
(196,862)
273,292
76,430

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 2024

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024 2023
£ £
Net expenditure for the reporting period (as per the Statement of
Financial Activities) (26,802) (196,863)
Adjustments for:
Increase in creditors - 1
Net cash used in operations (26,802) (196,862)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.9.23
Cash flow
At
£
£
Net cash
Cash at bank and in hand
76,430
(26,802)
76,430
(26,802)
Total
76,430
(26,802)		 31.8.24
£
49,628
49,628
49,628

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 2024

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 2024
Shobe-Borath 2024
Quarz E Hasanah
Marriage fees
Carried forward		 2024
£
-
3,425
79,744
2,412
15,000
43,949
4,365
11,341
-
260,275
820
421,331		 2023
£
(1)
4,943
63,123
3,661
-
48,318
720
8,187
5,529
207,500
900
342,880

continued...

Page 8

Al -Jamatul-Muslimin of Bangladesh

Notes to the Financial Statements - continued For The Year Ended 31 August 2024

2. DONATIONS AND LEGACIES - continued

Brought forward
Extension work donations
Daily teraweh collections
Membership fees 2023
Azann radio anallogue/ digital
Eid ul Fitr 2024
Eid ul Adha 2024
Terawee Donations
Maktab & Hifz income 22/23
Darul Qirat inc 2023
Dates sold
AJM Funeral Services
Veg auction
Jamaat Donations
Ramadam timetable sponsors/don
Gas money
No description
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
Fire extinguishers
CCTV installation
Print,post,stat,timetable
Printer bought
Tiles for various places
Window blinds
Builder for extension work
TV monitors *8
Azaan radio
Coat hangers
Carried forward		 2024
£
421,331
29,259
2,777
-
1,010
2,815
3,452
5,437
22,336
11,630
-
44,052
266
391
840
50
130
545,776
2024
£
43,099
1,336
-
1,082
3,723
2,149
-
13,708
-
65
-
1,659
4,000
689
180
2,260
2,800
167,150
3,000
1,150
281
248,331		 2023
£
342,880
76,144
2,523
150
2,820
3,091
2,973
4,915
19,801
23,330
60
75,398
265
82
1,120
181
-
555,733
2023
£
35,250
1,035
12,818
1,254
5,056
1,854
150
11,393
38
533
5,000
-
-
1,272
-
-
-
511,865
-
3,000
-
590,518

continued...

Page 9

Al -Jamatul-Muslimin of Bangladesh

Notes to the Financial Statements - continued For The Year Ended 31 August 2024

3. RAISING FUNDS - continued

Other trading activities - continued

Brought forward
NTV for ramadan fundraising
AJM Funeral services
Qarz E Fasanah returned
Terawee (4 Hafiz)
Ramadan Hafiz Hadya
Bank transfer fees
Carpet for rooms & hall
Maktab expenses 2022/23
Maint of blocked drains
Hadya to inmans
General expenses
Cooker and canopy for kitchen
Waste collection
Chairs for musallees
Sound system
Hoovers
Pop up banners *2
Credit card terminal & transac
Pest control
NTV help your mosquue
BBOB rugby ground donations
Accountancy
Bottled water
Builder for extension works
Qarz E Hasanah returned		 2024
£
248,331
-
43,218
-
12,318
4,600
-
12,477
20,459
-
100
1,858
4,500
2,303
635
1,290
439
220
1,465
300
-
-
1,188
877
-
216,000
572,578		 2023
£
590,518
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
-
752,596

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.

continued...

Page 10

Al -Jamatul-Muslimin of Bangladesh

Notes to the Financial Statements - continued For The Year Ended 31 August 2024

5. STAFF COSTS

Wages and salaries
The average monthly number of employees during the year was as follows:
No employees received emoluments in excess of £60,000.
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
555,733
EXPENDITURE ON
Raising funds
752,596
NET INCOME/(EXPENDITURE)
(196,863)
RECONCILIATION OF FUNDS
Total funds brought forward
524,776
TOTAL FUNDS CARRIED FORWARD
327,913
7.
TANGIBLE FIXED ASSETS
COST
At 1 September 2023 and 31 August 2024
NET BOOK VALUE
At 31 August 2024
At 31 August 2023		 2024
£
43,099
43,099
2024
Restricted
fund
£
-
-
-
-
-		 2023
£
35,250
35,250
2023
Total
funds
£
555,733
752,596
(196,863)
524,776
327,913
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 2024

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 1.9.23
£
327,913
327,913
Incoming
resources
£
545,776
545,776
At 1.9.22
£
524,776
524,776		 2024
2023
£
£
1
1
Net
movement
At
in funds
31.8.24
£
£
(26,802)
301,111
(26,802)
301,111
Resources
Movement
expended
in funds
£
£
(572,578)
(26,802)
(572,578)
(26,802)
Net
movement
At
in funds
31.8.23
£
£
(196,863)
327,913
(196,863)
327,913

continued...

Page 12

Al -Jamatul-Muslimin of Bangladesh

Notes to the Financial Statements - continued For The Year Ended 31 August 2024

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
£
555,733
555,733		 Resources
Movement
expended
in funds
£
£
(752,596)
(196,863)
(752,596)
(196,863)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS		 At 1.9.22
£
524,776
524,776		 Net
movement
in funds
£
(223,665)
(223,665)		 At
31.8.24
£
301,111
301,111

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 1,101,509
(1,325,174)		 (223,665)
TOTAL FUNDS 1,101,509
(1,325,174)		 (223,665)

continued...

Page 13

Al -Jamatul-Muslimin of Bangladesh

Notes to the Financial Statements - continued For The Year Ended 31 August 2024

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 August 2024.

Page 14

Al -Jamatul-Muslimin of Bangladesh

Detailed Statement of Financial Activities For The Year Ended 31 August 2024

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 2024
Shobe-Borath 2024
Quarz E Hasanah
Marriage fees
Extension work donations
Daily teraweh collections
Membership fees 2023
Azann radio anallogue/ digital
Eid ul Fitr 2024
Eid ul Adha 2024
Terawee Donations
Maktab & Hifz income 22/23
Darul Qirat inc 2023
Dates sold
AJM Funeral Services
Veg auction
Jamaat Donations
Ramadam timetable sponsors/don
Gas money
No description
Total incoming resources
EXPENDITURE
Other trading activities
Wages
Groceries for Inmans foods
Sound system
Telephone
General & water rates
Building insurance
Carried forward		 2024
£
-
3,425
79,744
2,412
15,000
43,949
4,365
11,341
-
260,275
820
29,259
2,777
-
1,010
2,815
3,452
5,437
22,336
11,630
-
44,052
266
391
840
50
130
545,776
545,776
43,099
1,336
-
1,082
3,723
2,149
51,389		 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
23,330
60
75,398
265
82
1,120
181
-
555,733
555,733
35,250
1,035
12,818
1,254
5,056
1,854
57,267

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 2024

Other trading activities
Brought forward
Radio licence
Light & heat
Rice cooler
Just giving fees
Carpet 2nd payment
Fire extinguishers
CCTV installation
Print,post,stat,timetable
Printer bought
Tiles for various places
Window blinds
Builder for extension work
TV monitors 8
Azaan radio
Coat hangers
NTV for ramadan fundraising
AJM Funeral services
Qarz E Fasanah returned
Terawee (4 Hafiz)
Ramadan Hafiz Hadya
Bank transfer fees
Carpet for rooms & hall
Maktab expenses 2022/23
Maint of blocked drains
Hadya to inmans
General expenses
Cooker and canopy for kitchen
Waste collection
Chairs for musallees
Sound system
Hoovers
Pop up banners 2
Credit card terminal & transac
Pest control
NTV help your mosquue
BBOB rugby ground donations
Accountancy
Bottled water
Builder for extension works
Qarz E Hasanah returned
Total resources expended
Net expenditure		 2024
£
51,389
-
13,708
-
65
-
1,659
4,000
689
180
2,260
2,800
167,150
3,000
1,150
281
-
43,218
-
12,318
4,600
-
12,477
20,459
-
100
1,858
4,500
2,303
635
1,290
439
220
1,465
300
-
-
1,188
877
-
216,000
572,578
572,578
(26,802)		 2023
£
57,267
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
-
752,596
752,596
(196,863)

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 2024

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