**Charity registration number 1115472** **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 1 JANUARY 2022** ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**|AB Mohammed| |---|---| ||TA Bin Suliman| ||M Zia| ||S Islam| ||D Bouchelouche| ||AE Al-Shareedah| ||MS Mahroof| ||AA Hadi| ||M Hussain| |**Charity number**|1115472| |**Principal address**|The White House| ||Grainger Park Road| ||Newcastle upon Tyne| ||Tyne and Wear| ||England| ||NE4 8RG| |**Auditor**|Robson Laidler Accountants Limited| ||Fernwood House| ||Fernwood Road| ||Jesmond| ||Newcastle Upon Tyne| ||Tyne and Wear| ||England| ||NE2 1TJ| ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 3| |Independent auditor's report|4 - 6| |Statement of financial activities|7 - 8| |Balance sheet|9| |Statement of cash flows|10| |Notes to the financial statements|11 - 17| ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 1 JANUARY 2022**_ The trustees present their annual report and financial statements for the year ended 1 January 2022. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "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** The objectives of the charity are: To advance the Muslim religion in the local area for the benefit of the public through the holding of prayer meetings, lectures, as well as producing and or distributing literature on Islam to enlighten others about the Islam religion. - Provide high quality Islamic education for all sections of the community - Promote interfaith dialogue - Raise funds for the new mosque construction project and other charitable programmes - Keep the new mosque Construction project progressing to next phase - Provide funeral services - Provide matrimonial service - Organise fun days for the children - Hold youth activities ## **Local initiatives** • The mosque continues to arrange multi-faith open days which are attended by a cross section of the community as well as representatives from a number of local authority departments and statutory agencies • Led by the Imam, members of the committee and volunteers organise and hold a number of religious seminars and community related events to engage in inter faith dialogue and intra faith dialogue • In Ramadan and for the two Eids the mosque conducts Eid prayers. Also we liaise with local police and volunteers in traffic arrangements to minimise disturbance to the local residents and traffic during the extended congregational prayers • Sister group contribute by organising charitable work and activities for the ladies and children. Their involvement has raised their self-confidence and reduced their likelihood of being socially isolated • Members belong to different faiths and community receive orientation about Islam through our mosque’s open days, resulting in wider social integration and build mutual trust and understanding between communities and its leadership • We also invite local primary school students and teachers to visit the mosque as part of their religious studies and give them an orientation into Islam • The mosque also takes part in various fund raising activities along with other charities for major disasters and pandemics ## **Public benefit** The trustees have had regard to the Charities Commission guidance on public benefit. We are proud of the initiatives we have delivered to the benefit of the local and wider community, and have fulfilled our charitable aims and objectives. - 1 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 1 JANUARY 2022**_ ## **Achievements and performance** ## **COVID 19** Though Covid pandemic brought life to a standstill to all communities. However, the mosque did not stop its charitable activities to its local community. With funding from local Council and other Aid Agencies, the mosque continued to support delivery of free food and medication to helpless people, to the old people, the disabled, refugees, asylum seekers, international students, single parents. Apart from free food programme some of the other activities were curtailed during the year. ## **Funds and donations** There had been a drop in the donations compared to previous year due to the effect of Covid – 19. ## **NEW MOSQUE CONSTRUCTION** Phase 4 completion Stage 1 and Stage 2 1. Supply and install aluminium walling system 2. Fully glazed window system 3. Doors external 4. Louvres with internal mesh 5. Double Glazed units 6. Spandrels. To conclude the mosque had pursued with its objectives during this period continuing advancement of the Muslim religion and helping the multi faith community during this difficult period of Covid pandemic, delivering all the support and assistance required to the cross section of the community. The mosque also established a strong bond with the local community, local government, aid agencies and other stakeholders. The new mosque construction project also progressed and completed Phase 4 (stage 1 -2.). Now the trustees are seeking funds to continue rest of the stages in Phase 4 construction. ## **Financial review** Total income for the year was £544,182 (2021: £701,172) which was composed mainly of fundraising and donations. Expenditure totalled £267,625 (2021: £201,424), giving an overall surplus of £276,557 (2021: £499,748). This surplus will continue to be used for the construction of the new Mosque. ## **Reserves policy** At 1 January 2022 the charity had total reserves of £4,554,189 (2021: £4,277,632) of which £21,989 (2021: £224,634) are classed as free reserves of the trust. The trust does not currently have a formal reserves policy however plans to use available free reserves mainly to fund the construction of a new Mosque. ## **Risk policy** The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. ## **Future plans** Over the coming financial year, the trustees are planning further work in relation construction of the Mosque. ## **Structure, governance and management** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. - 2 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 1 JANUARY 2022**_ The trustees who served during the year and up to the date of signature of the financial statements were: AB Mohammed A Ajmal (Resigned 28 November 2022) TA Bin Suliman M Zia S Islam D Bouchelouche AE Al-Shareedah MS Mahroof AA Hadi M Hussain ## **Recruitment and appointment of new trustees** The existing trustees are responsible for the recruiting of new trustees but in doing so the trustees seek the views and recommendations of others. ## **Organisational structure** The trustees meet at regular intervals and are responsible for all decisions in relation to the running of the charity. ## **Statement of trustees' responsibilities** The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees' report was approved by the Board of Trustees. ## **AB Mohammed** Trustee Dated: 22 December 2022 - 3 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **INDEPENDENT AUDITOR'S REPORT** ## **TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **Opinion** We have audited the financial statements of Newcastle Central Mosque Masjid Al-Tawhid (the ‘charity’) for the year ended 1 January 2022 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice). - In our opinion, the financial statements: - give a true and fair view of the state of the charity’s affairs as at 1 January 2022 and of its incoming resources and application of resources, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Charities Act 2011. ## **Basis for opinion** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. ## **Conclusions relating to going concern** In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. ## **Other information** The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. ## **Matters on which we are required to report by exception** We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: - the information given in the financial statements is inconsistent in any material respect with the trustees' report; or - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records; or - we have not received all the information and explanations we require for our audit. - 4 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **Responsibilities of trustees** As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so. ## **Auditor's responsibilities for the audit of the financial statements** We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. The risk of material misstatement due to error or fraud has been assessed in conjunction with how internal controls may mitigate any such risk. These controls are reviewed as part of the audit by performing systems walkthroughs to ensure they are operating effectively. Other substantive testing is also performed on all material balances and therefore any instances of non-compliance should be identified or considered as insignificant. A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. ## **Other matters** Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "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)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice. - 5 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **INDEPENDENT AUDITOR'S REPORT (CONTINUED)** ## **TO THE TRUSTEES OF NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **Use of our report** This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed. **Michael T Moran BA FCA (Senior Statutory Auditor) for and on behalf of Robson Laidler Accountants Limited** 23 December 2022 ## **Statutory Auditor** Fernwood House Fernwood Road Jesmond Newcastle Upon Tyne Tyne and Wear England NE2 1TJ Robson Laidler Accountants Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. - 6 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **STATEMENT OF FINANCIAL ACTIVITIES !INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 1 JANUARY 2022**_ ## **Current financial year** |**Current financial**|**year**||||| |---|---|---|---|---|---| |||||**Unrestricted**|Total| |||||**funds**|| |||||**2022**|2021| ||||**Notes**|**£**|**£**| |**Income and endowments from:**|||||| |Donations and legacies|||**2**|523,509|681,197| |Other income|||**3**|20,673|19,975| ||||||| |**Total income**||||544,182|701,172| ||||||| |**Expenditure on:**|||||| |Raising funds|||**4**|107,088|98,192| |Charitable activities|||**5**|160,537|103,232| ||||||| |**Total resources expended**||||267,625|201,424| ||||||| |**Net income for the year/**|||||| |**Net movement in funds**||||276,557|499,748| |Fund balances at 2 January 2021||||4,277,632|3,777,884| ||||||| |**Fund balances at 1 January 2022**||||4,554,189|4,277,632| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 7 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) !INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 1 JANUARY 2022**_ ## **Prior financial year** |||||**Unrestricted**|**Restricted**|**Total**| |---|---|---|---|---|---|---| |||||**funds**|**funds**|| |||||**2021**|**2021**|**2021**| ||||**Notes**|**£**|**£**|**£**| |**Income and endowments from:**||||||| |Donations and legacies|||**2**|671,397|9,800|681,197| |Other income|||**3**|19,975|-|19,975| |||||||| |**Total income**||||691,372|9,800|701,172| |||||||| |**Expenditure on:**||||||| |Raising funds|||**4**|98,192|-|98,192| |||||||| |Charitable activities|||**5**|93,432|9,800|103,232| |||||||| |**Total resources expended**||||191,624|9,800|201,424| |||||||| |**Net income for the year/**||||||| |**Net movement in funds**||||499,748|-|499,748| |Fund balances at 2 January 2020||||3,777,884|-|3,777,884| |||||||| |**Fund balances at 1 January 2021**||||4,277,632|-|4,277,632| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 8 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **BALANCE SHEET** ## _**AS AT 1 JANUARY 2022**_ |||**2022**|||**2021**||| |---|---|---|---|---|---|---|---| ||**Notes**|**£**|**£**||**£**|**£**|| |**Fixed assets**|||||||| |Tangible assets|**9**||4,968,510|||4,381,808|| |**Current assets**|||||||| |Cash at bank and in hand||98,039|||231,834||| |**Creditors: amounts falling due within**|||||||| |**one year**|**11**|(512,360)|||(336,010)||| ||||||||| |Net current liabilities|||(414,321)|||(104,176)|| ||||||||| |**Total assets less current liabilities**|||4,554,189|||4,277,632|| ||||||||| ||||||||| |**Income funds**|||||||| |Unrestricted funds|||4,554,189|||4,277,632|| ||||||||| ||||4,554,189|||4,277,632|| The financial statements were approved by the Trustees on 22 December 2022 AB Mohammed **Trustee** - 9 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 1 JANUARY 2022**_ |||**2022**||**2021**|| |---|---|---|---|---|---| ||**Notes**|**£**|**£**|**£**|**£**| |**Cash flows from operating activities**|||||| |Cash generated from operations|**14**||347,418||503,629| |**Investing activities**|||||| |Capital construction costs||(588,713)||(955,876)|| ||||||| |**Net cash used in investing activities**|||(588,713)||(955,876)| |**Financing activities**|||||| |Additional borrowings||107,500||500|| ||||||| |**Net cash generated from financing**|||||| |**activities**|||107,500||500| ||||||| |**Net decrease in cash and cash equivalents**|||(133,795)||(451,747)| |Cash and cash equivalents at beginning of year|||231,834||683,581| ||||||| |**Cash and cash equivalents at end of year**|||98,039||231,834| - 10 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 1 JANUARY 2022**_ ## **1 Accounting policies** ## **Charity information** Newcastle Central Mosque Masjid Al-Tawhid is an unincorporated body (charity number :1115472). ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and "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)". The charity is a Public Benefit Entity as defined by FRS 102. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. ## **1.2 Going concern** At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. ## **1.4 Income** Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. ## **1.5 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. - 11 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 1 JANUARY 2022**_ ## **1 Accounting policies** **(Continued)** ## **1.6 Tangible fixed assets** Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Plant and equipment 25% reducing balance ## **1.7 Impairment of fixed assets** At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). ## **1.8 Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. ## **1.9 Taxation** The charity is exempt from tax on its charitable activities. ## **2 Donations and legacies** ||**Unrestricted**|**Unrestricted**|Unrestricted|Unrestricted|Restricted|Restricted||Total| |---|---|---|---|---|---|---|---|---| |||**funds**||funds||funds||| |||**2022**||2021||2021||2021| |||**£**||£||£||£| |Donations and gifts||523,509||661,397||-||661,397| |Grants receivable||-||10,000||9,800||19,800| |||||||||| |||523,509||671,397||9,800||681,197| |||||||||| |||||||||| |**Grants receivable**||||||||| |Community Fund||-||10,000||-||10,000| |DEFRA||-||-||9,800||9,800| |||||||||| |||-||10,000||9,800||19,800| - 12 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 1 JANUARY 2022**_ ## **3 Other income** ||**Unrestricted**|Unrestricted| |---|---|---| ||**funds**|funds| ||**2022**|2021| ||**£**|£| |Other income|1,533|19,975| |CJRS income|19,140|-| |||| ||20,673|19,975| ## **4 Raising funds** |||**Unrestricted**|Unrestricted| |---|---|---|---| |||**funds**|funds| |||**2022**|2021| |||**£**|£| |Fundraising|and publicity||| |Fundraising|costs|107,088|98,192| ||||| |||107,088|98,192| - 13 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** ## _**FOR THE YEAR ENDED 1 JANUARY 2022**_ ## **5 Charitable activities** |||||||||||**Running**|**Running**|
**Running**|
**Running**|| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||**costs**||**costs**|| ||||||||||||**2022**||**2021**|| ||||||||||||**£**||**£**|| |Staff costs|||||||||||92,635||65,445|| |Depreciation and impairment|||||||||||2,011||2,681|| |Rent, rates & water|||||||||||1,173||1,666|| |Insurance|||||||||||23,464||4,300|| |Light and heat|||||||||||6,460||(18,992)|| |Telephone|||||||||||1,461||1,460|| |Advertising & subscriptions|||||||||||3,753||5,361|| |Cleaning & sundries|||||||||||3,243||6,542|| |Repairs & renewals|||||||||||2,061||1,188|| |Prayer & Ramadan expenses|||||||||||1,189||-|| |Covid food charity expenses|||||||||||9,775||20,105|| |Children's programme expenses|||||||||||4,769||4,997|| |||||||||||||||| ||||||||||||151,994||94,753|| |Share of support costs (see note||6)|||||||||3,298||763|| |Share of governance costs (see note|||6)||||||||5,245||7,716|| |||||||||||||||| ||||||||||||160,537||103,232|| |||||||||||||||| |||||||||||||||| |**Analysis by fund**||||||||||||||| |Unrestricted funds|||||||||||160,537||93,432|| |Restricted funds|||||||||||-||9,800|| |||||||||||||||| |||||||||||||||| |**Support costs**||||||||||||||| ||**Support**|||
**Governance**|||**2022**||**Support**|
**Governance**|||**2021**|| |||**costs**|||**costs**||||**costs**||**costs**|||| ||||**£**||**£**||**£**||**£**||**£**||**£**|| |Bank charges||3,298|||-||3,298||763||-||763|| |Audit fees|||-||4,200||4,200||-||4,800||4,800|| |Legal and professional|||-||1,045||1,045||-||2,916||2,916|| |||||||||||||||| |||3,298|||5,245||8,543||763||7,716||8,479|| |||||||||||||||| |||||||||||||||| |Analysed between||||||||||||||| |Charitable activities||3,298|||5,245||8,543||763||7,716||8,479|| **6 Support costs** - 14 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 1 JANUARY 2022**_ ## **7 Trustees** None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. ## **8 Employees** The average monthly number of employees during the year was: |The average monthly number of employees during the year was:|||| |---|---|---|---| ||**2022**||**2021**| ||**Number**||**Number**| |Teachers|15||16| |Administration|3||3| ||||| |Total|18||19| ||||| ||||| |**Employment costs**|**2022**||**2021**| ||**£**||**£**| |Wages and salaries|92,635||65,445| There were no employees whose annual remuneration was more than £60,000. ## **9 Tangible fixed assets** |**Tangible fixed assets**||||||| |---|---|---|---|---|---|---| ||**Assets under**|||**Plant and**||**Total**| ||**construction**|||**equipment**||| |||**£**||**£**||**£**| |**Cost**||||||| |At 2 January 2021||4,373,762||19,070||4,392,832| |Additions||588,713||-||588,713| |||||||| |At 1 January 2022||4,962,475||19,070||4,981,545| |||||||| |**Depreciation and impairment**||||||| |At 2 January 2021||-||11,024||11,024| |Depreciation charged in the year||-||2,011||2,011| |||||||| |At 1 January 2022||-||13,035||13,035| |||||||| |**Carrying amount**||||||| |At 1 January 2022||4,962,475||6,035||4,968,510| |||||||| |||||||| |At 1 January 2021||4,373,762||8,046||4,381,808| - 15 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 1 JANUARY 2022**_ ## **10 Loans and overdrafts** |**10**|**Loans and overdrafts**|||| |---|---|---|---|---| |||**2022**||**2021**| |||**£**||**£**| ||Other loans|436,310||328,810| |||||| |||||| ||Payable within one year|436,310||328,810| |||||| |||||| |**11**|**Creditors: amounts falling due within one year**|||| |||**2022**||**2021**| |||**£**||**£**| ||Borrowings|436,310||328,810| ||Accruals and deferred income|76,050||7,200| |||||| |||512,360||336,010| ## **12 Capital commitments** At the year end the Charity had begun work on phase 4 of the mosque construction project. The main construction costs are estimated at £870,600 of which £304,710 remains unpaid at the year end. ## **13 Related party transactions** There were no disclosable related party transactions during the year (2021 - none). |**14**|**Cash generated from operations**|**2022**|**2021**| |---|---|---|---| |||**£**|**£**| ||Surplus for the year|276,557|499,748| ||Adjustments for:||| ||Depreciation and impairment of tangible fixed assets|2,011|2,681| ||Movements in working capital:||| ||Increase in creditors|68,850|1,200| ||||| ||**Cash generated from operations**|347,418|503,629| - 16 - ## **NEWCASTLE CENTRAL MOSQUE MASJID AL-TAWHID** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 1 JANUARY 2022**_ |**15**|**Analysis of changes in net (debt)/funds**||||| |---|---|---|---|---|---| |||**At 2 January**|
**Cash flows**|**At 1 January**|| |||**2021**|||**2022**| |||**£**|**£**||**£**| ||Cash at bank and in hand|231,834|(133,795)||98,039| ||Loans falling due within one year|(328,810)
(107,500)
(436,310)|||| ||||||| |||(96,976)
(241,295)
(338,271)|||| - 17 -