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2021-06-30-accounts

AL ATHARIYYAH

Trustees Report & Annual Financial Statements Year Ended 30 June 2021

Registered Charity Number: 1116996

AL ATHARIYYAH

Year Ended 30 June 2021

Contents Page(s)
Charity information 2
Trustees' Report 3-4
Independent examiner's report 5
Statement of Financial Activities 6
Balance sheet 7
Notes to the financial statements 8-13

Page 1

AL ATHARIYYAH

Year Ended 30 June 2021

Charity Information

Trustees

The trustees who served during the year were:

Mr Wajid Riaz Mr Saeed Rehmat Mr Ozan Cicek

Secretary

Mr Ozan Cicek

Accountants

Grace Accountancy Services (Lei) 313 East Park Road Leicester LE5 5HL

Principal Bankers

HSBC

Head office

PO Box: 48160 London E6 9AJ

Registered charity number 1116996

Page 2

AL ATHARIYYAH

Year Ended 30 June 2021

TRUSTEES' REPORT

The trustees present their report and accounts for the year ended 30 June 2021.

Governing Document

The Charity is governed by a trust deed dated 16 October 2006 The document is described as the constitution.

Objects of the Charity

To Promote : The knowledge of Allah (God) as portrayed in the authentic sources of islam and according to the way of Salaf - AS - Saalih (pious predecessors) .

Investment Powers

The trustees have broad investment powers.

Election and Appointment of Trustees

Elections to the management committee are carried in accordance with the procedures set out in Trust Deed.

Activities and Achievments

The trust has had a satisfactory year.

Other

Further policies of the trust are set out in note 10 to the accounts.

Page 3

Ye4rtnd¢d 30 JwK2021 IrOurtCk4k Pag¢4

AL ATHARIYYAH

Year Ended 30 June 2021

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AL ATHARIYYAH

I report on the accounts of the Trust for the year ended 30 June 2021, which are set out on pages 6 to 13.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 and that an independent examination is desired. The charity's gross income did not exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ACCA.

It is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

1 which gives me reasonable cause to believe that in, any material respect, the requirements:

(a) to keep accounting records in accordance with section 130 of the 2011 Act; and (b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or

2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Sarfraz Khan FCCA

Grace Accountancy Services (Lei) 313 East Park Road

Leicester

LE5 5HL

03 March 2022

Page 5

AL ATHARIYYAH

Year Ended 30 June 2021

AL ATHARIYYAH

Statement of Financial Activities For the year ended 30 June 2021

AL ATHARIYYAH
Statement of Financial Activities
For the year ended 30 June 2021
Notes
Income and Expenditure
Incoming Resources
Donations, legacies and similar
Income from activities in furtherance of objects
Income from activities for generating funds
Total incoming resources
Resources Expended
(see explanatory notes)
Costs of activities for charitable objectives
2
Support Costs
2
Management and administration costs
2
Total resources expended
Net incoming resources before transfers
Net incoming/(outgoing) resources after
transfers
Net movement in funds
9		 Unrestricted
Funds
£
92,604
-
92,604
20,007
33,276
600
53,883
38,721
-
38,721
38,721		 Total
Total
Funds
Funds
2021
2020
£
£
92,604
122,866
-
92,604
122,866
20,007
20,648
33,276
36,394
600
600
53,883
57,642
38,721
65,224
-
-
38,721
65,224
38,721
65,224

Page 6

AL AT&IARIYYAEI Yur Etyw 30 June 2021 B•JA￿e Sheil LI3•J￿¢1•3l 2nlD 959.764 959.764 955,477 f￿¢1 111 959.764 959.764 933.477 S￿ 191.422 J91.422 191231 191.422 198.231 h1 190J 190.122 197.6Jl 1,1SQS86 I.IJOJ86 {4.977) 14A2271 1.145fftJ9 IJ0￿ cthr￿ f•n41 Ihtom• f¥nd 1.145.&)9 1.14Jffj09 I.IOW8

AL ATHARIYYAH

Year Ended 30 June 2021

Notes to the financial statements

1 ACCOUNTING POLICIES

The accounts have been prepared under the historical cost convention and in accordance with the Charities Acts 2011 and the Statement of Recommended Practice 2005 (SORP).

Incoming Resources:
Donations, legacies and similar These are included in the Statement of Financial Activities (SOFA) when:
incoming resources - the charity becomes entitled to the donation, legacy or similar income
and any conditions for receipt are met.
- the trustees are reasonably certain they will receive it; and
- the trustees are reasonably certain that the value can be reliably
measured.
Tax reclaims on donations and gifts Incoming resources from tax claims are included on the SOFA at the
same time as the gift to which they relate, to the extent that
tax recoverability is certain.
Incoming resources from fund These are reported gross in the SOFA.
raising
Gifts in kind for sale or distribution These are included in the accounts as gifts only when sold or distributed
by the charity. Gifts in kind are accounted for at a reasonable estimate
of their value to the charity or the amount actually realised.
Gifts in kind for use by the charity These are included in the SOFA as incoming resources when receivable.
Intangible income This is only included in the accounts when the benefit received is actually
(e.g. donated facilities) quantifiable, receivable and material, and the cost is being borne by a
third party. When included it is valued at the lower of the cost borne by
the third party, and the reasonable estimate of the value to the charity.
Investment income This and any associated tax credits are included in the accounts when
receivable.
Expenditure & Liabilities:
Liability recognition Generally liabilities are recognised as soon as there is a legal obligation
or constructive obligation committing the charity to expenditure.
Assets:
Tangible fixed assets for use by These are only capitalised when they can be used for more than a year
the charity and cost more than £250. They are valued at cost or a reasonable value
on receipt. The charity does not have a policy of revaluation.
Depreciation is charged on a straight line basis over the estimated
useful life of the underlying asset. The following rates apply:
Plant & Equipment
25%
Value Added Tax Expenditure is shown inclusive of VAT.
Funds
Restricted Restricted funds are subject to specific conditions imposed by the donors
Permanent Endowment The capital of such funds will be held until the objectives of the Trust are
satisfied.

Page 8

AL ATHARIYYAH

Year Ended 30 June 2021

Notes to the financial statements (continued)

2 EXPENDITURE

The Charity has analysed its resources expended on the functional basis provided by the SORP.

Costs of activities in furtherance of the charity's objects
Unrestricted
Professional fees
office, Stationery & Postage
Donations
Total
Support Costs
Unrestricted
Heat & Light
Insurance
Water
Travel Expenses
Repairs
Security & Safety
IT
Wages
Accomodation
Depreciation
Total
Management and administration costs
Unrestricted
Accountancy fees
Total		 2021
2020
£
£
788
3,064
19,219
11,664
-
5,920
20,007
20,648
2021
2020
£
£
817
2,569
500
448
-
-
-
2,724
-
2,412
-
600
2,203
1,619
28,204
24,949
-
949
1,552
124
33,276
36,394
2021
2020
£
£
600
600
600
600

Page 9

AL ATHARIYYAH

Year Ended 30 June 2021

Notes to the financial statements (continued)

3 SALARIES AND WAGES

Detailed information covering all the employees of the charity:

Gross wages and salaries
Total staff costs
Average number of employees
for the year		 2021
2020
£
£
28,204
24,949
28,204
24,949
6
6

4 TRUSTEES AND OTHER RELATED PARTIES

Related party transactions: There were no related party transactions of the charity in the period.

5 TANGIBLE FIXED ASSETS

Cost
at 1 July 2020
Additions
Disposal
at 30 June 2021
Depreciation
at 1 July 2020
Charged in year
Disposal
at 30 June 2021
Net book value
at 30 June 2021
at 1 July 2020		 Land &
Safety
Computer
Total
Building
Equipment
£
£
£
£
955,105
1,022
400
956,527
5839
5,839
-
955,105
6,861
400
962,366
699
351
1,050
1,540
12
1,552
-
2,239
363
2,602
955,105
4,622
37
959,764
955,105
323
49
955,477

Page 10

AL ATHARIYYAH

Year Ended 30 June 2021

Notes to the financial statements (continued)

6 DEBTORS

AMOUNTS FALLING DUE WITHIN ONE YEAR

----- Start of picture text -----
2021 2020
£ £
Unrestricted
Trade debtors & prepayments
Total - -
CREDITORS
AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
£ £
Unrestricted
Trade Creditors & Accruals 600 600
Total 600 600
CREDITORS
AMOUNTS FALLING DUE AFTER ONE YEAR
2021 2020
£ £
Unrestricted
Loan 4,977 46,227
Total 4,977 46,227
----- End of picture text -----

7 CREDITORS

8 CREDITORS

The loan is unsecured, non-interest bearing and not repayable on demand.

Page 11

AL ATHARIYYAH

Year Ended 30 June 2021

Notes to the financial statements (continued)

9 MOVEMENT OF THE MAJOR FUNDS

----- Start of picture text -----
Fund Name
----- End of picture text -----

----- Start of picture text -----
Permanent Unrestricted
Endowment Income Fund Total
Incoming Resources 92,604 92,604
Expenditure (53,883) (53,883)
Transfers
Gains and losses
Net movement
- 38,721 38,721
Opening Balance 1,106,888 1,106,888
Closing Balance - 1,145,609 1,145,609
----- End of picture text -----

ENDOWMENT & RESTRICTED FUNDS

----- Start of picture text -----
Type
Fund Name PE, EE or RF Purpose and Restrictions
----- End of picture text -----

10 OTHER INFORMATION

1 Capital Commitments

There were no capital commitments at the year end.

3 The charity has not granted any loans that are outstanding at the year end to any institution associated with the charity.

Page 12

AL ATHARIYYAH

Year Ended 30 June 2021

Notes to the financial statements (continued)

11 DECLARATIONS BY TRUSTEES

Adequacy of assets to meet fund Sufficient resources are held in an appropriate form to enable each fund
restrictions to be applied in accordance with the restrictions imposed.
Change in year end The trustees have not changed the year end date nor the length of the
charity's financial year
Designated Funds The charity does not have any designated funds.
Discontinued, continuing and All the charity's operations are continuing and there are no operations that
acquired operations were discontinued or acquired during the year.
Funds in deficit No funds (unrestricted, designated, restricted or endowment) are in cash
deficit at the balance sheet date.
Inalienable or historic assets The charity had no assets at the balance sheet classed as inalienable
or historic.
Inter-fund loans There were no inter-fund loans outstanding at the balance sheet date.
Revaluations None of the charity's functional fixed assets have been revalued during
the year and the charity does not have a policy of revaluation of these
assets.
Subsidiaries The charity has no subsidiary companies.
Uncapitalised fixed assets The charity has no material fixed assets which have not been capitalised
and included on the balance sheet.

Page 13

Trustees’ Annual Report for the period

From 01 July 2020 Period start date to 30 June 2021 Period end date

Charity name: AL ATHARIYYAH

Charity registration number: 1116996

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 To promote the knowledge of Allah (God)
as portrayed in the authentic sources of
Islam and according to the way of the
Salaf-as-Saalih (Pious Predecessors).
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.		 Para 1.17 and
1.19		 Religious activities to the general
public/mankind through
advocacy/advice/information and
establishment of a place of
worship/community centre.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 When planning our activities for the year,
the trustees have considered the
Commission’s guidance on the public
benefit and in particular, the specific
guidance on charities for the
advancement of religion. In particular we
try to enable ordinary people to live out
their faith as part of our community
through worship and prayer, learning
about Quran; and developing their
knowledge and trust in God. To facilitate
this work it is important that we maintain
the fabric of the Mosque.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by

volunteers Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 The charity is raising funds from the
general public for the maintenance of
Mosque and community centre. The
trustees are keen to offer a range of
services during the week and over the
course of the year that our community
find both beneficial and spiritually
fulfilling. Daily prayers provide a quiet,
intimate and reflective environment for
worship. In addition to this a great deal of
time and thought was spent during the
year on arranging events and inviting
speakers for speeches and discussion on
religious affairs.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41
Performance of fundraising
activities against objectives
set		 Para 1.41
Investment performance
against objectives		 Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 The charity was able to raise funds from
the community for the continuation of its
activities during the year. Total receipts
were £92,604 and the net result for the
year was an excess of receipts over
payments of £38,721.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 It is trustees policy to maintain a balance
of funds which equates to at least three
months of payments, equivalent to
£10,000 to cover emergency situations
that may arise from time to time.
Amount of reservesheld Para 1.22 £10,000
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23
Additional information (optional)
You may choose to include further statements		 Additional information (optional)
You may choose to include further statements		 where relevant about:
The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 Donations received from the general
public.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:		 It’s a registered charity.
Type of governing document
(trust deed, royal charter)		 Para 1.25 Trust Deed
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 Trust registered with Charity Commission
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Appointed in accordance to procedure
set out within the trust deed.

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction and
training of trustees		 Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51
Relationship with any related
parties		 Para 1.51
Other

Reference and Administrative details

Charity name Al Athariyyah
Other name the charity uses
Registered charitynumber 1116996
Charity’s principal address PO Box: 48160, London
E6 9AJ

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Ozan Cicek Nominated Contact
Person
Saeed Rehmat
Wajid Riaz

Corporate trustees – names of the directors at the date the report was approved Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity, trustees Signaturels) Full name(s) Position (eg Secretary, Chair, etc) C1￿k Nominated Contact Person Date 0210312022