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2021-03-31-accounts

It has been a very busy but also a very rewarding year which culminated with the acquisition of our own community centre in the heart of the Chesterfield town centre. This has been a journey which we started in December 2009 but we have finally arrived at our goal.

This past year the community has come together with one purpose and that was to purchase our own premises. We have been fundraising non stop and it is wonderful to see all the age groups of the community coming together to raise funds for the purchase which we eventually did do on the 7th February 2020.

A place which is large enough to provide and cater for all the brothers and indeed sisters to carry out their prayers. This was impossible to accommodate in a small portacabin where we survived for so long

We have established Youth forums for children from 8-18 years old to tackle everyday issues and allow children to address any questions that they have about Islam and how it affects their daily lives. This project is also ongoing and was started last summer as it was felt that our children needed a platform to air their queries and concerns and discuss matters which they perhaps otherwise would not broach at home such as online bullying and eating disorders.

Ladies classes are being provided to allow our mothers and sisters to congregate in a safe environment and discuss Islam and better educate themselves. We hope that such classes will also help to alleviate the big problem of Isolation and depression that many muslims especially women feel living in a small community.

Funeral Service - One of our key objectives was to be totally independent and be able to carry out the ghusl of the deceased in our own community rather than having to travel many miles to do this and rely on the permission and understanding of others. We will be looking at completing this project once our new community centre has been up and running for a few years.

Interfaith Forum - we have built on our extremely successful inter-faith Project where members of the non muslim community are welcomed into the Mosque to allow them to sit with us and see Islam being practised in front of their eyes rather than letting the media drive an anti-Islamic narrative. We have made many new friends and we provide a platform for them discuss new and interesting subjects.

Interpreting/Signposting - We have been providing an interpretation and signposting service from the mosque as quite a few members of our community do not have English as their first language and we will use signposting to point members to the varied services available to help make their daily lives more fulfilling.

Over the past year we have been extremely active in providing a foodbank initiative for vulnerable members of not only the local muslim community but also the wider population . We have an open door policy where families who are struggling to make ends meet are encouraged to come into our premises and help themselves to basic necessities. We have also been liaising with third parties such as Ashgate Hospice to provide self isolation food parcels for the most vulnerable and our army of volunteers have been helping to deliver these much needed parcels of hope during the CoronaVirus Pandemic.

We have set up a fund where members can provide financial assistance to the most vulnerable in Chesterfield & North Derbyshire.

Finally we have been at the forefront in welcoming Refugee families from Syria who have suffered horrifically both physically and mentally. We have worked with such familes to help provide them with food, medical assistance, schooling and interpretation as and when required and the whole community has pitched in together to make these families ( who are dispersed throughout Derbyshire ) welcome.

Farooq Saddique

Chairman - The Muslim Welfare Association of Chesterfield & North Derbyshire

The Muslim Welfare Association Of Chesterfield And North Derbyshire

THE MUSLIM WELFARE ASSOCIATION OF CHESTERFIELD AND NORTH DERBYSHIRE

FINANCIAL STATEMENTS FOR 31 March 2021

Charity Number 1117487

Financial Statements

Page | 1

The Muslim Welfare Association Of Chesterfield And North Derbyshire

For the year ended 31 May 2021

Contents Page
Members of the board and professional advisers 1
Trustees’ annual report 2-4
Independent Examiner’s report 5
Statement of fnancial activities 6
Balance sheet 7
Notes to the fnancial statements 8-14

Members Of The Board And Professional Advisers

The Board of Trustees

Page | 2

The Muslim Welfare Association Of Chesterfield And North Derbyshire

Farooq Saddique – Chairman Mahroof Saddique – Treasurer Zafar Iqbal – Secretary Stephen Price - Trustee Omar Hammadi - Trustee

Registered Office

10A Marsden Street Chesterfield S40 1JY

Independent Examiner

Mothin Ali My Leeds Accountant Ltd Leeds LS8 2TB

Trustees Annual Report – Year Ended 31 March 2021

The trustees have the pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 March 2021

Objectives And Activities

Page | 3

The Muslim Welfare Association Of Chesterfield And North Derbyshire

The objectives of the charity are to support CIF work and the running of a luncheon club for the benefit of the Muslim community of Chesterfield and North East Derbyshire. The charity also supports the interests of Muslim women within the designated area.

Summary of The Main Activities Undertaken For The Public Benefit In Relation To These Objects

In planning our activities for the year, we kept in mind the Charity Commission’s guidance on public benefit at our trustees meetings and ensure that this is the driving force behind our activities

Achievements And Performance

Following the acquisition of our own community centre in February 2020 we have spent much of this year bringing the centre into a suitable condition to suit the needs of the community. We have carried out significant refurbishment of the building in order to provide adequate prayer facilities for both brothers and sisters within the community.

The Youth forums for children from 8-18 years old we established to tackle everyday issues and allow children to address any questions that they have about Islam and how it affects their daily lives continues to thrive. This project is started in the summer of 2019 as it was felt that our children needed a platform to air their queries and concerns and discuss matters which they perhaps otherwise would not broach at home such as online bullying and eating disorders.

We initiated classes for female members of the community in 2019 and these are being provided to allow our mothers and sisters to congregate in a safe environment and discuss Islam and better educate themselves. We hope that such classes will also help to alleviate the big problem of Isolation and depression that many Muslims especially women feel living in a small community.

Funeral Service – The acquisition of the community centre has allowed us to set our funeral service up, providing ghusul of the deceased rather than travelling outside of the town.

Interfaith Forum - we have built on our extremely successful inter-faith Project where members of the non-Muslim community are welcomed into the Mosque to allow them to sit with us and see Islam being practised in front of their eyes rather than letting the media drive an anti-Islamic narrative. We have made many new friends and we provide a platform for them discuss new and interesting subjects.

Interpreting/Signposting - We have been providing an interpretation and signposting service from the mosque as quite a few members of our community do not have English as their first language, and we will use signposting to point members to the varied services available to help make their daily lives more fulfilling.

Over the past year we have been extremely active in providing a foodbank initiative for vulnerable members of not only the local Muslim community but also the wider population.

Page | 4

The Muslim Welfare Association Of Chesterfield And North Derbyshire

We have an open-door policy where families who are struggling to make ends meet are encouraged to come into our premises and help themselves to basic necessities. We have also been liaising with third parties such as Ashgate Hospice to provide self-isolation food parcels for the most vulnerable and our army of volunteers have been helping to deliver these much-needed parcels of hope during the Coronavirus Pandemic. We have set up a fund where members can provide financial assistance to the most vulnerable in Chesterfield & North Derbyshire.

Finally, we have been at the forefront in welcoming Refugee families from Syria who have suffered horrifically both physically and mentally. We have worked with such families to help provide them with food, medical assistance, schooling and interpretation as and when required and the whole community has pitched in together to make these families (who are dispersed throughout Derbyshire) welcome.

FINANCIAL REVIEW Reserves Policy

The reserves policy is to build up reserves to sustain our activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is based at 10a Marsden Street, Chesterfield, Derbyshire, S40 1JY which is the principal address of the charity (Registered Charity No. 1117487).

Induction and Training of Trustees

A skills audit has been undertaken to discover those skills which are required by the trustee body. Efforts are made to recruit trustees who meet the skill requirement. The overall composition of the trustee body aims to be as representative of the community as is possible

Risk Management Policy

The trustees examine the major risks that the charity faces each financial year when preparing and updating the strategic plan. The charity has developed systems to monitor and control these risks to mitigate any impact that they may have on the charity in the future.

Independent Examiner

Mothin Ali of My Leeds Accountant Ltd, has been appointed as the independent examiner for the year ending 31/3/21

Signed on behalf of the trustees: F Saddique Chairman

Approved by the trustees on: 12/08/21

Page | 5

The Muslim Welfare Association Of Chesterfield And North Derbyshire

Independent Examiners Reports To The Trustees For The Year Ended 31 March 2021

Independent Examiners Report to the Trustees

I report on the accounts of the charity for the year ended 31 March 2021 which are set out on pages 6 to 14.

Respective Responsibilities Of Trustees And The Examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to an audit under charity law and is eligible for independent examination, it is my responsibility to:  examine the accounts under section 145 of the 2011 Act.

 follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, as amended); and state whether particular matters have come to my attention.

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 you as 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 other than that disclosed below:

1 Which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with section 130 of the Act; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Act; or

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

Concerns encountered during the course of the independent examination were:Records and evidence were incomplete with respect to income received relating to donations and fundraising.

Page | 6

The Muslim Welfare Association Of Chesterfield And North Derbyshire

Mothin Ali FCCA My Leeds Accountant Ltd Leeds LS8 2TB

Statement Of Financial Activities Year Ended 31 March 2021

Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
£
£
£
£
£
Incoming resources (Note
3)
Donations 26,3
41
- - 26,3
41
261,2
07
Grants Receivable 2,9
11
2,9
11
11,8
21
Other Income 16,0
59
- - 16,0
59
1,1
95
Other incoming
resources
- - - - -
Total incoming resources 45,3
10
- - 45,3
10
274,2
23
Resources expended (Note
4)
Costs of
Generating
Funds
88,4
64
- 88,4
64
- - - 6,5
89
Total resources expended 88,4
64
- - 88,4
64
6,5
89
Net incoming/(outgoing)
resources before transfers
-
43,153
- - -
43,153
267,6
34
Gross transfers between
funds
- - - - -
Net incoming/(outgoing)
resources before other
recognised gains/(losses)
-
43,153
- - -
43,153
267,6
34
Net movement in funds -
43,153
- - -
43,153
267,6
34
Total funds brought
forward
267,6
42
- - 267,6
42
8
Total funds carried
forward
224,4
89
- - 224,4
89
267,6
42

Page | 7

The Muslim Welfare Association Of Chesterfield And North Derbyshire

Balance Sheet As At 31 March 2021

Balance Sheet As At 31 March 2021 Balance Sheet As At 31 March 2021 Balance Sheet As At 31 March 2021 Balance Sheet As At 31 March 2021 Balance Sheet As At 31 March 2021 Balance Sheet As At 31 March 2021
Unrestric
ted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
£
£
£
£
£
Fixed assets
F01
F02
F03
F04
F05
Tangible assets (Note 9) 277,437 - - 277,43
7
283,099
Total fxed assets 277,437 - - 277,43
7
283,099
Current assets
Cash at bank and in hand 12,171 - - 12,171 62,6
62
Total current assets 12,171 - - 12,171 62,662
Net current assets/
(liabilities)
12,171 - - 12,171 62,662
Total assets less current
liabilities
289,608 - - 289,60
8
345,761
Creditors: amounts falling
due after oneyear(Note 12)
65,119 - - 65,119 78,1
19
Net assets 224,489 - - 224,48
9
267,642
Funds of the Charity
Unrestricted funds 224,489 224,48
9
8,959
Restricted income funds
(Note 13)
- - 258,6
83
Total funds 224,489 - - 224,48 267,642

Page | 8

The Muslim Welfare Association Of Chesterfield And North Derbyshire

9

For the year ending 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities

On behalf of the board

……………………………………………………………………..

Date

The notes on pages 9 to 13 form part of these financial statements. Notes To The Financial Statements Year Ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Charity information

The Muslim Welfare Association of Chesterfield and North Derbyshire is a registered charity. The charity’s registered office is 10A Marsden Street, Chesterfield S40 1JY. At the end of the year there were five Trustees.

1.1 Accounting convention

These accounts have been prepared in accordance with FRS 102, “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it apples from 1 January 2015. The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in Sterling which is the functional currency of the charity. Monetary amounts in these financial statements to the nearest £.

The accounts have been prepared on historical cost convention apart from freehold property that is carried at market value. The principal accounting policies adopted are set out below.

These are the accounts for the year ended 31March 2021 are prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 January2015.

1.2 Going concern

Page | 9

The Muslim Welfare Association Of Chesterfield And North Derbyshire

At the time of approving the accounts, 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 accounts.

1.3 Charitable Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for defined purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

1.4 Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Gifts in kind have been included at market

Notes To The Financial Statements Year Ended 31 March 2021

value of gifts received and in assets acquired. No amounts are included in the financial statements for services donated by volunteers.

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in the support of the charitable activities.

1.6 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 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.

1.8 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be

Page | 10

The Muslim Welfare Association Of Chesterfield And North Derbyshire

measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.9 Financial instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Taxation

The charity is exempt from tax on income and gains falling with section 505 of the Taxes Act 1988 or

Notes To The Financial Statements Year Ended 31 March 2021

section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

1.12 Depreciation

Individual fixed assets costing £1000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line balance basis as follows: -

Asset category Annual rate Equipment - 4 Years straight line Land and Properties 50 Years Straight Line

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimated and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Note 3 Analysis of incoming resources

This year Last year Analysis £ £

Page | 11

The Muslim Welfare Association Of Chesterfield And North Derbyshire

Voluntary
income
Donations 26,3
41
261,2
07
Grants 2,9
11
11,8
21
Other
Income
16,0
59
1,1
95
Total 45,3
10
274,2
23

Notes To The Financial Statements Year Ended 31 March 2021

----- Start of picture text -----
Note 4 Analysis of resources expended
This Last
Analysis year year
£ £
Costs of Room Hire 1
generating 79
voluntary income Stationary & 7
Equipment 63 08
Telephone & 4 7
Internet 15 67
Professional fees 1,8 2,7
92 74
Insurance 1,5 1,5
95 91
Donation 2
10 40
Events 4 2
70 37
Sundry 1
88
Bank Charges 1
----- End of picture text -----

Page | 12

The Muslim Welfare Association Of Chesterfield And North Derbyshire

----- Start of picture text -----
05
Cleaning 1
30
Heat and Light 8,7
80
Postage
14
PPE 4
00
Water 4
57
Repairs 68,3
76
Depreciation 5,6
62
88,4 6,5
Total 64 89
----- End of picture text -----

Notes To The Financial Statements Year Ended 31 March 2021

Note 5 Tangible fixed assets

5.1 Cost or valuation

Freeh
old
land &
buildi
Other
land &
building
s
Plant,
machin
ery and
motor
Fixture
s,
fttings
and
Payment
s on
account
and
Total

Page | 13

The Muslim Welfare Association Of Chesterfield And North Derbyshire

ngs vehicle
s
equipm
ent
assets
under
construc
tion
£ £ £ £ £ £
Balance brought
forward
283,09
9
- - - - 283,09
9
Additions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers * - - - - - -
Balance carried
forward
283,09
9
- - - - 283,09
9

5.2 Accumulated depreciation and impairment provisions

**Basis SL or
RB
SL or RB SL or RB SL or RB SL or RB
** Rate
Balance brought
forward
- - - 506 - 506
Depreciation
charge for year
5,662 - - - - 5,662
Impairment
provisions
- - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers* - - - - - -
Balance carried
forward
5,662 - - 506 - 6,168
9.3 Net book value
Brought forward 283,09
9
- - -
506
- 282,59
3
Carried forward 277,43
7
- - -
506
- 276,93
1

Page | 14

The Muslim Welfare Association Of Chesterfield And North Derbyshire

THE MUSLIM WELFARE ASSOCIATION OF CHESTERFIELD AND NORTH DERBYSHIRE

FINANCIAL STATEMENTS FOR 31 March 2021

Charity Number 1117487

Financial Statements

Page | 1

The Muslim Welfare Association Of Chesterfield And North Derbyshire

For the year ended 31 May 2021

Contents Page
Members of the board and professional advisers 1
Trustees’ annual report 2-4
Independent Examiner’s report 5
Statement of fnancial activities 6
Balance sheet 7
Notes to the fnancial statements 8-14

Members Of The Board And Professional Advisers

The Board of Trustees

Page | 2

The Muslim Welfare Association Of Chesterfield And North Derbyshire

Farooq Saddique – Chairman Mahroof Saddique – Treasurer Zafar Iqbal – Secretary Stephen Price - Trustee Omar Hammadi - Trustee

Registered Office

10A Marsden Street Chesterfield S40 1JY

Independent Examiner

Mothin Ali My Leeds Accountant Ltd Leeds LS8 2TB

Trustees Annual Report – Year Ended 31 March 2021

The trustees have the pleasure in presenting their report and the unaudited financial statements of the charity for the year ended 31 March 2021

Objectives And Activities

Page | 3

The Muslim Welfare Association Of Chesterfield And North Derbyshire

The objectives of the charity are to support CIF work and the running of a luncheon club for the benefit of the Muslim community of Chesterfield and North East Derbyshire. The charity also supports the interests of Muslim women within the designated area.

Summary of The Main Activities Undertaken For The Public Benefit In Relation To These Objects

In planning our activities for the year, we kept in mind the Charity Commission’s guidance on public benefit at our trustees meetings and ensure that this is the driving force behind our activities

Achievements And Performance

Following the acquisition of our own community centre in February 2020 we have spent much of this year bringing the centre into a suitable condition to suit the needs of the community. We have carried out significant refurbishment of the building in order to provide adequate prayer facilities for both brothers and sisters within the community.

The Youth forums for children from 8-18 years old we established to tackle everyday issues and allow children to address any questions that they have about Islam and how it affects their daily lives continues to thrive. This project is started in the summer of 2019 as it was felt that our children needed a platform to air their queries and concerns and discuss matters which they perhaps otherwise would not broach at home such as online bullying and eating disorders.

We initiated classes for female members of the community in 2019 and these are being provided to allow our mothers and sisters to congregate in a safe environment and discuss Islam and better educate themselves. We hope that such classes will also help to alleviate the big problem of Isolation and depression that many Muslims especially women feel living in a small community.

Funeral Service – The acquisition of the community centre has allowed us to set our funeral service up, providing ghusul of the deceased rather than travelling outside of the town.

Interfaith Forum - we have built on our extremely successful inter-faith Project where members of the non-Muslim community are welcomed into the Mosque to allow them to sit with us and see Islam being practised in front of their eyes rather than letting the media drive an anti-Islamic narrative. We have made many new friends and we provide a platform for them discuss new and interesting subjects.

Interpreting/Signposting - We have been providing an interpretation and signposting service from the mosque as quite a few members of our community do not have English as their first language, and we will use signposting to point members to the varied services available to help make their daily lives more fulfilling.

Over the past year we have been extremely active in providing a foodbank initiative for vulnerable members of not only the local Muslim community but also the wider population.

Page | 4

The Muslim Welfare Association Of Chesterfield And North Derbyshire

We have an open-door policy where families who are struggling to make ends meet are encouraged to come into our premises and help themselves to basic necessities. We have also been liaising with third parties such as Ashgate Hospice to provide self-isolation food parcels for the most vulnerable and our army of volunteers have been helping to deliver these much-needed parcels of hope during the Coronavirus Pandemic. We have set up a fund where members can provide financial assistance to the most vulnerable in Chesterfield & North Derbyshire.

Finally, we have been at the forefront in welcoming Refugee families from Syria who have suffered horrifically both physically and mentally. We have worked with such families to help provide them with food, medical assistance, schooling and interpretation as and when required and the whole community has pitched in together to make these families (who are dispersed throughout Derbyshire) welcome.

FINANCIAL REVIEW Reserves Policy

The reserves policy is to build up reserves to sustain our activities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is based at 10a Marsden Street, Chesterfield, Derbyshire, S40 1JY which is the principal address of the charity (Registered Charity No. 1117487).

Induction and Training of Trustees

A skills audit has been undertaken to discover those skills which are required by the trustee body. Efforts are made to recruit trustees who meet the skill requirement. The overall composition of the trustee body aims to be as representative of the community as is possible

Risk Management Policy

The trustees examine the major risks that the charity faces each financial year when preparing and updating the strategic plan. The charity has developed systems to monitor and control these risks to mitigate any impact that they may have on the charity in the future.

Independent Examiner

Mothin Ali of My Leeds Accountant Ltd, has been appointed as the independent examiner for the year ending 31/3/21

Signed on behalf of the trustees: F Saddique Chairman

Approved by the trustees on: 12/08/21

Page | 5

The Muslim Welfare Association Of Chesterfield And North Derbyshire

Independent Examiners Reports To The Trustees For The Year Ended 31 March 2021

Independent Examiners Report to the Trustees

I report on the accounts of the charity for the year ended 31 March 2021 which are set out on pages 6 to 14.

Respective Responsibilities Of Trustees And The Examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to an audit under charity law and is eligible for independent examination, it is my responsibility to:  examine the accounts under section 145 of the 2011 Act.

 follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, as amended); and state whether particular matters have come to my attention.

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 you as 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 other than that disclosed below:

1 Which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with section 130 of the Act; and to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Act; or

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

Concerns encountered during the course of the independent examination were:Records and evidence were incomplete with respect to income received relating to donations and fundraising.

Page | 6

The Muslim Welfare Association Of Chesterfield And North Derbyshire

Mothin Ali FCCA My Leeds Accountant Ltd Leeds LS8 2TB

Statement Of Financial Activities Year Ended 31 March 2021

Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
Unrestri
cted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
£
£
£
£
£
Incoming resources (Note
3)
Donations 26,3
41
- - 26,3
41
261,2
07
Grants Receivable 2,9
11
2,9
11
11,8
21
Other Income 16,0
59
- - 16,0
59
1,1
95
Other incoming
resources
- - - - -
Total incoming resources 45,3
10
- - 45,3
10
274,2
23
Resources expended (Note
4)
Costs of
Generating
Funds
88,4
64
- 88,4
64
- - - 6,5
89
Total resources expended 88,4
64
- - 88,4
64
6,5
89
Net incoming/(outgoing)
resources before transfers
-
43,153
- - -
43,153
267,6
34
Gross transfers between
funds
- - - - -
Net incoming/(outgoing)
resources before other
recognised gains/(losses)
-
43,153
- - -
43,153
267,6
34
Net movement in funds -
43,153
- - -
43,153
267,6
34
Total funds brought
forward
267,6
42
- - 267,6
42
8
Total funds carried
forward
224,4
89
- - 224,4
89
267,6
42

Page | 7

The Muslim Welfare Association Of Chesterfield And North Derbyshire

Balance Sheet As At 31 March 2021

Balance Sheet As At 31 March 2021 Balance Sheet As At 31 March 2021 Balance Sheet As At 31 March 2021 Balance Sheet As At 31 March 2021 Balance Sheet As At 31 March 2021 Balance Sheet As At 31 March 2021
Unrestric
ted
funds
Restrict
ed
income
funds
Endowm
ent
funds
Total
this
year
Total
last
year
£
£
£
£
£
Fixed assets
F01
F02
F03
F04
F05
Tangible assets (Note 9) 277,437 - - 277,43
7
283,099
Total fxed assets 277,437 - - 277,43
7
283,099
Current assets
Cash at bank and in hand 12,171 - - 12,171 62,6
62
Total current assets 12,171 - - 12,171 62,662
Net current assets/
(liabilities)
12,171 - - 12,171 62,662
Total assets less current
liabilities
289,608 - - 289,60
8
345,761
Creditors: amounts falling
due after oneyear(Note 12)
65,119 - - 65,119 78,1
19
Net assets 224,489 - - 224,48
9
267,642
Funds of the Charity
Unrestricted funds 224,489 224,48
9
8,959
Restricted income funds
(Note 13)
- - 258,6
83
Total funds 224,489 - - 224,48 267,642

Page | 8

The Muslim Welfare Association Of Chesterfield And North Derbyshire

9

For the year ending 31 March 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities

On behalf of the board

……………………………………………………………………..

Date

The notes on pages 9 to 13 form part of these financial statements. Notes To The Financial Statements Year Ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Charity information

The Muslim Welfare Association of Chesterfield and North Derbyshire is a registered charity. The charity’s registered office is 10A Marsden Street, Chesterfield S40 1JY. At the end of the year there were five Trustees.

1.1 Accounting convention

These accounts have been prepared in accordance with FRS 102, “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Companies Act 2006 and UK Generally Accepted Accounting Practice as it apples from 1 January 2015. The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in Sterling which is the functional currency of the charity. Monetary amounts in these financial statements to the nearest £.

The accounts have been prepared on historical cost convention apart from freehold property that is carried at market value. The principal accounting policies adopted are set out below.

These are the accounts for the year ended 31March 2021 are prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 January2015.

1.2 Going concern

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The Muslim Welfare Association Of Chesterfield And North Derbyshire

At the time of approving the accounts, 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 accounts.

1.3 Charitable Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for defined purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

1.4 Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Gifts in kind have been included at market

Notes To The Financial Statements Year Ended 31 March 2021

value of gifts received and in assets acquired. No amounts are included in the financial statements for services donated by volunteers.

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of the resources. Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in the support of the charitable activities.

1.6 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.7 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.

1.8 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be

Page | 10

The Muslim Welfare Association Of Chesterfield And North Derbyshire

measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.9 Financial instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Taxation

The charity is exempt from tax on income and gains falling with section 505 of the Taxes Act 1988 or

Notes To The Financial Statements Year Ended 31 March 2021

section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

1.12 Depreciation

Individual fixed assets costing £1000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line balance basis as follows: -

Asset category Annual rate Equipment - 4 Years straight line Land and Properties 50 Years Straight Line

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimated and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Note 3 Analysis of incoming resources

This year Last year Analysis £ £

Page | 11

The Muslim Welfare Association Of Chesterfield And North Derbyshire

Voluntary
income
Donations 26,3
41
261,2
07
Grants 2,9
11
11,8
21
Other
Income
16,0
59
1,1
95
Total 45,3
10
274,2
23

Notes To The Financial Statements Year Ended 31 March 2021

----- Start of picture text -----
Note 4 Analysis of resources expended
This Last
Analysis year year
£ £
Costs of Room Hire 1
generating 79
voluntary income Stationary & 7
Equipment 63 08
Telephone & 4 7
Internet 15 67
Professional fees 1,8 2,7
92 74
Insurance 1,5 1,5
95 91
Donation 2
10 40
Events 4 2
70 37
Sundry 1
88
Bank Charges 1
----- End of picture text -----

Page | 12

The Muslim Welfare Association Of Chesterfield And North Derbyshire

----- Start of picture text -----
05
Cleaning 1
30
Heat and Light 8,7
80
Postage
14
PPE 4
00
Water 4
57
Repairs 68,3
76
Depreciation 5,6
62
88,4 6,5
Total 64 89
----- End of picture text -----

Notes To The Financial Statements Year Ended 31 March 2021

Note 5 Tangible fixed assets

5.1 Cost or valuation

Freeh
old
land &
buildi
Other
land &
building
s
Plant,
machin
ery and
motor
Fixture
s,
fttings
and
Payment
s on
account
and
Total

Page | 13

The Muslim Welfare Association Of Chesterfield And North Derbyshire

ngs vehicle
s
equipm
ent
assets
under
construc
tion
£ £ £ £ £ £
Balance brought
forward
283,09
9
- - - - 283,09
9
Additions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers * - - - - - -
Balance carried
forward
283,09
9
- - - - 283,09
9

5.2 Accumulated depreciation and impairment provisions

**Basis SL or
RB
SL or RB SL or RB SL or RB SL or RB
** Rate
Balance brought
forward
- - - 506 - 506
Depreciation
charge for year
5,662 - - - - 5,662
Impairment
provisions
- - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers* - - - - - -
Balance carried
forward
5,662 - - 506 - 6,168
9.3 Net book value
Brought forward 283,09
9
- - -
506
- 282,59
3
Carried forward 277,43
7
- - -
506
- 276,93
1

Page | 14