GENERAL SECRETARY AND CHAIRMANS REPORT FOR 2021-2022
Dear Brothers and Sisters in Islam – Assalamu – alaikum wa rahmatullahe wo barakatuhu.
We have had a major challenges in the past 2 years with the challenges and consequences of COVID, the lockdown and the closure of the Masjid and a second lockdown which we came out of in the Spring of 2021.
We had suspended our normal activities and our AGM and elections for 2020 and 2021 were suspended.
The Masjid has operating normally for sometime now - for all Salaat and the challenges remain regarding crowding and the ability to cater for everyone – both men and women at the busiest times. Ramadaan was back to normal with Iftaar arrangements as they were before lockdown and a full Masjid for Taraweh and 3 packed Jamaat for Salaat-ul Eid. We were able to provide a community Iftaar session for non Muslims to experience a part of Ramadaan and thanks to Br Ajaib and everyone else who took part.
The ladies also organised an Iftaar programme for their group and are starting to rebuild activities which are based in the Masjid. They have a coherent group which we hope will form a part of the formal structure of KMWA as they do represent 50% of the community.
The active volunteers group currently has 90 members and has continued to deliver food collected from COOP stores to various homeless shelters and charities across Medway, Sittingbourne and Sheppy and Maidstone. There is a twice daily collection of food from CO-OP stores and its distribution to hostels for the homeless across Medway, Sittingbourne & Sheppey and Maidstone. Sister Rizwana Shelley deserves an enormous amount of credit for the co-ordination of the volunteers service.
We hope to be able to build on activities in the Masjid. We have run some Islamic art classes and pen making classes in partnership with the Octopus Foundation. These have been very popular. The classes have run in their workshop and also in the Masjid. We hope to continue activities through this partnership
which Br Faheem is currently managing. There is certainly a void with respect to the youth activities and we aim to start a Childrens activity Club for 7-10 year olds. The organisation for this is currently in progress. We also hope that the ladies will help to nurture those younger children through informal activity and play in the Masjid environment. The first 7 years of a childs life is a critical time for us to nurture their attachment to Islam and the Masjid.
Work at the new Masjid site has finally restarted after nearly 2 years of inactivity. There was some vandalism and damage over this time and we have set about cleaning up the site and restoring the broken fences, which also blew down in the very strong winds. Brothers worked in difficult weather conditions for the sake of the Masjid and stayed overnight to look after building materials which were not secure due to the lack of fencing. That was a big sacrifice by them and may Allah subhana wa ta’ala reward them immensely. During Ramadaan we have had some drainage works – bringing a connection from the main sewer in Railway Street to the new Masjid site. We hope to push on with the main structure as soon as we can and we will renegotiate with the appropriate contractors. The cost of building work and especially materials such as steel has massively increased and this of course will have an impact on us. We had a good response regarding fund raising during Ramadaan for for Qarde Hasana and general cash donations, but we cannot wait until next Ramadaan to hope for more funds. The funding needs to be more forthcoming. We are expoloring as many avenues as we can but we have to rely on our own community to keep the funding going for the Masjid to be built. We appeal to the whole community to make whatever sacrifices you can for the reward of Allah subhana wa ta’ala.
There are many challenges – the critical one is connecting with the youth and our ability to communicate with all of our community in an engaging way so that we can understand what people want and expect from us.
We hope and pray that you and your families remain in good health and gain the blessings and rewards from Allah in this life and the next.
Assalamu – alaikum wa rahmatullahe wo barakatuhu.
Azeem Nader & Issa Rumjaun
R¢gisteFed Charity Numt¢r 111.'17731' liegistereéCompAny Number 4324371 Kent Mwdlim WeIff¢ AssoeratroTr (Limited. by 04waatee) Report and Accounts 31 March 2022 Shafeen Akbar Chartered Accountant
JI ent Muylim Welfare Association Guar#nlee rt accou Coll¢eDts P#8e Charity and Company InforntIon TTU3tees' Report IndepeIent Ex8min&$ report Sthtement of Finaneiol Aetivilies Balance 5h¢ei Notes to the accounts io- ij Detailed Statement of Pinancial Activities 14- 17
Kent Mu81im Welfare Associ#lion l.imited b Guarantee comp• ILforntio Trngte Mr IwRamjaun - Chairnian Dr Cmig Keylltt . Sectetary Genernl Mr Sajid Khan- Treasurer Mr Ch•udhry BuhiF Aknied Mr Enamul Hoque Mr Agha Naeern A Khan Mr Rizwan Chohan Mr MiT7J- Appoint 10 June 2022 r 7Aki A R•wfy Mr Sherbaz Kth8n- R)gn¢d 22 May 2022 Mr Maiid.Arshad Mr Bashir Ahmed Mr Syed marnMd Ishiiaq MrZAfar Mahmood S Akbar& Co Chartered Accountants 70 Orchard Street Rainham Gillingham Kenl ME8 9AE B•llk• l Rayan Bank Lloyds TSB Dl14' Canterw Street Gillingham Kent ME7 5UH 24371 Charity ReIered •umber
Keni Muslirn Welfare Asso¢ilion Limiied b Cuargntee The re ort of the tnisiee8 for th¢ er eDded 31 Mareh 2022 Introdu¢tioA Tho TTugleeK wc5cnl thcir aal rep)rt and a¢counEs foi the year ended 31 m)h 2021. The boArd of trustres are satisfied with the p¢rfonnancc of the tharity during the year and the positbon at 3 l$t March 2020 and consider that the chariry is in a strong position to continue its activitie5 during the coming year. and that the charity'5 &ssets are ad¢quaie (o fvlfil its obligation5. RefernDee 2nd Admltyhtralive information The legal registration details aff :. The R¢guieredOffice is Charity RegififtTliop¥ Number The iel¢phorte number is 114 Can¢¢rbury Stree( Gillinsham, Kent ME7 SUH 1117731 01634 830878 Objectives and Aetlvlties of the Charity A ofrfhe objcets chority as$d L)Mtln Its gornIng do¢Mmeni. The company contirtues to setrve the needs and issues and to proMe ihe ini¢r¢si of the Muslim CommuDity in Kent. Dr Craig Kerfftett - seCrary General Mr Sajid Khan- Trcasurer Mr Chaudhry B&shir Ahmed Mr Enamul Hoque Mr Agha Nattm A Khan Mr Rizwan Choha Mr Waseem MirLa- Appointed 10 Jun¢ 21 Mr Zaki A Rawfy MT Sh¢rbÈz KJwi- Resign 22 May 2022 Mr Majid Arshad Mr Bashir Ahmed Mr Syed MLthaJnmad Ishtiaq Mr Zafar Mahmood IndepeDdent Ex•miner Sh8fe¢n Akb4r Chartered Ac¢ounrw)t 70 Orchard Street Ratnham Gillingham
K¢ot Muslim Wel(Are Associalion Lirnitcd b GuarnDt¢¢ Tht re ort of the trustee5 for ihe ear ended 31 MAr¢h 2(122 S¢atemetht ofDire¢tors' aod Trnstee$' Responsibilities The Charities Acts ond the Companies Acts Tequire the Board of Trustees io prepare financial select suitabk a¢couniing policies #nd then apply ihem consi5tently' make judgements and estimate5 that are reasonable and prudent,. and - pr¢pare th¢ finaftci&l ststernents on th¢ goin8 con¢ern basis unles$ 11 15 inappropTiate to presume that the charity will continue in business. state whether applicable accounting standards and sthternents of recommended pracii¢e have been followed . subjtt(10 ?Y materi depamires disclosed and explained in ihe financial statements- The Trusiees art also r¢SnSible for maintaining adequate a¢counliDg record5 which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain ihe charity's transactions and enable them io ensure thai th¢ financial statements comply with the Companies Aci 2006 and comply with regulations made under the Charities Act. They are also responsible for 5afeguaTding the assets of the charity and hence for toking reasonable 5¢eps for the prevention and detection of fraud and orher Irre8ulariti¢s. The trustee5 are a150 responsibl¢ for th¢ wntents of the trustee5' repor( and the responsibility of the independent examitker in rel*ion io ihe tru5¢¢es' report is limited to examithitlg the report and ensuring that, on the face of the reporL there are no incon51Stencies with the figures disclosed in ihe financial swements. These a¢wunts have en Prepared in a¢¢ordance with the provisions applicable to cornpaiiLCS subjeci to the sme]I mpanI regime. Thig report w4$ •pproved by Iht bo¥rd of trsiteS 27 Drf¢ffir 21122. Dr Craig KeTthett Director and Tne
Kent Muslim Welfare Association Limited b Guarantee lllde ndeD Examiner'y Re ort to tbe trustees of he chliri ort of thf Inde onthta ndtnt Examin¢r to the trustees counts f the harit for the ear de¢31 M#reh 2 report on the financial statements of the Charity OD page$ 6 to 10 for the year ended 31 March 2021 which have been prepared in a¢¢ordanc¢ with th¢ Charities Act 1993 and with the Financial Reporting Stsndard for Smlller Eniiiies (FRSSEI, etTe¢tive April 21X>8, &s modifled by the Statement of Recommended Praciice for Accouniing and ReponiD8 155ued by the Charity Commissioners for England & Wales. effective April 2005 as tTh)dified in June 2008. (The SORP), under the hi5toric81 cost conveniion and the accounting policies set oui on pa8e 7. Respe¢tfve respon$ibllili¢$ of trustees •nd exgminer As described on page 2. the Charity's tru5tee5. who are also the directors of the ¢ompany for the Purposes of company taw, are responsible for the pr¢paralion of the fulancial statements. The trwstees are Satisfied ihat the audit requirement of Sectiort 43(21 of the Charities Act 1993 (the Aa) does not apply and thal ¢he Kcounts do not require an audii in accordance with Pan 16 of the Companies Act 2006 and that no member or member5 have requested an audit IrSan1 lo seclion 476 of the Companies Act 2006. and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a Consequence, the truste¢5 have ele¢t¢d that the financial statements be subject to ind¢pcTthnt examination. Having s&ti$fied Myself that the charity is not subjeci to audit under ¢omp8ny law, or otherwise, and is eligible f<>r indeI)den¢ examinatiw li is my responsibility io:. a) examine the accounis under section 43 of the Act; b) (o follow th¢ procedure5 laid dowTr in the General Direciions given by the Charity Commlssion under section 43(7)(b) of the Act. and. cl to State wl)¢ther particular matters have come to my attention. Bsis of OPiDiOn nd scope of work ond¢rtiktn l Conducted my examination in ac¢ordan¢¢ with the Ge¢raI Directions given by the Charity Commissioner5 for England & Wales setting out the dutie5 of an independent examiner issued by the Charity Commissioners under sKiion 43(7Xb) of the Act) in relati¢)n lo the nducting of an independent exam1Tli0, referred to above. An independent examination includes a vIeW of the accountillg records kept by the Charity aod of the Accoiintittg systems employed by the Charity artd a comparison of the financial Statements presented with those records. It also includes consideration of any unusual iterns or dis¢losures in the finar]cial ststements . and seeking explanations frotn you as trustees co¢ming Such matters. The purpose of the examination is to esiablish as far as possible that there have be¢n no breaches of the Charities legislation and thw lh¢ financial sts¢¢m¢ntS ¢OTnply with the Statement of Recommended Pnciice issued by th¢ Charity Commissioners for England & Wales leffertive April 2005 as modified in June 2008), on a test basis, of evidence relevant to the amounts and disclosur¢s in the financial ststem¢ni$.
Kent Musllm W¢ifare As$ocitlon Limiied b . GuarxDtee Inde Ddent KxamiAer'5 Re ort to tbe tru5ttes of the chari rt ofthe Inde ndent EXalner to the iru51tt5 on the aeco ts ofthe Ch 't for the ear endei arch 2 I r¢port on lh¢ finan¢ial ststements of the Charity on pages 6 to 10 ftir the year ended 31 March 2021 which have been prepared in accordance with the Chariti¢s All 1993 and WL1h ihe Financial Rep)rting Stsndard lor Smaller Entlties (FRSSE), effective April 2008, &3 modified by the Statemeni of RecomrnendeAI Practice for Accounting and Reporting rssued by the Charity Commissioners ftir England & Wales, effeciive April 2(K)5 as modified In June 2008. (The SORP), under the historical Cost ¢onvention and the accouniing policies set out on page 7. Respee¢lve res$1blit1¢S of trustees and examiner A5 described on pa8e 2, the Charity'5 iThstees, who are also the directors of ihe company for the purposes rif company law. are responsible for ihe preparation of the financial 51aternents. The trustees are satisfled thal the audit requirement of Section 43(2) of the Charities Act 1993 {Ihe Act) d($ llo¢ apply and that the accounts do not require art audii in accordan¢e with Part 16 of the Compani¢5 Act 2006 and ihai no member or members have requested an audii pursuani to section 476 of the Companie5 Act 2006. and that there 15 00 requireTnent in the govemllig document or constitiOn of th¢ Charity for the ¢ondu¢ting of #n audit. As a consequence. the treeS have elecied ih81 the financial statements be subject to independent examinatLOn. Havins satisfied myself thai the charity is not subj¢a to audit uNl¢r company law, or oth¢rwis¢, and 15 eligible for IndepeIent exarninalion, it 15 my restM)nsibility to'.- a) examine the accounts urtder seaion 43 of ihe A¢i: b) ro follow the Procedure5 laid down in ihe General Direciions given by the Ch8rity Commission under section 4317)(b) of the Act. and. c) to state whether particular matters have corne io my ati¢ntion. Basis of opiDAoth #d $cop¢ of work wndertaken I conducted my examinaiioTr in accordance with the General Direciions given by the Charity Cornmissioners for England & Waltt setting out the duties of an itylependent examiner issued by the Charity Commissionets under Section 43{7llbl of the Act) in relation to the conductiti8 of art independent examination, referred to abov¢. An independent examination include5 a review of th¢ a¢¢ounting tsrds kept by the Charity and of th¢ Accounting sy5rem5 employed by th¢ Charity and a comparison of the financial Sthm¢nts pr¢5ented with those records. It also includes consideratiort of any unusual iterns or disclosures in the financial Statements . and seeking explanations from you as tru5tee5 conceming such Inattcr5. Th¢ purpose of the examtnaiion is to establish as far as possible that th¢r¢ have be¢n no br¢a¢hes of the Charities legislation and that th¢ financial 5tstements comply with the Statement of ReCommeTed Practice issued by the Charity ComJnission¢rs for England & Wales leffe¢tive April 2005 os modified in June 218), on 8 test basi& of evidence relevant to the amounts al disclosure5 ITh the fjnancial stslements.
Kent Muslim Welfare Assotiation Lijnited b Guarantee Inde endeni Kx#miner's Re ort lo tho trustees of the ehAri Rt rtofthelnde dent Exarniner lo tht trn$tttS on tbt oeeounts of the Charit for Ihe ear endei31 Mar¢h 2022 The procedures Dndert#ken do not provide all the evidenee that would be required in an audii and infom)aiion supplied by the trustees in ihe cout5e of the exatnination i5 not subjeded to audit le5t5 or enquiries, and ¢ons¢quenily I do not express an audit opinion on the view given by the financial $12temenls. and in parnicular. l expres5 no opinion as io whether the financial statements give a true and fair view of Ihe affairs of the chariry. and my report is limited to the matters sel Out in the siatern¢nt below. I pIard and performed rny exarnbnation so a5 to 5at15fy rny5elf thai the objecrives of the independen( examination are a¢hieYed and before fiD¥lising the retth l obthin wriu¢n assurdnces from the iyustees of all maierial tnatters. Ind¢p¢ndtfftt Eximlner'$ Statemtnti report ind opinion Subjeci io ihe limitaiions upon the seope of my work as ddailed abtsve examination, I can confirni that in conneerion wilh my I I In aceordance with Regulation 31 of The Charities (Accourtis And Reponsl Regulations 2008. Ihe account5 of thi5 incorporated charity are noi required to be audited under Pan 16 of ihe Companie5 Act 2006.. and that. no matter has come 10 my arteniion in ¢onnection with my examination which gives me re&sonable cau5¢ to bclievc thai in any material rEspt the requirements li) to keep accounting recorth in accordance wilh section 386 of the Cornpanies Aci 2006: {ii) to prepare financial s¢aiem¢nts which accord with th¢ Arcounting records and comply with t accouniing r¢quirem¢nts of section 396 of ihe Companies Aci 2006 and,. {iii) Ihai ihc flnarbcial siaiemenis be p¥tred in ac¢ordan¢e with the Mhod5 and principle5 Sei Qui in ihe Staiement of Recommended Practice- Accouniing and Rewrting by Charities have noi en fflet: or to which. in my opinio, attention th)uld be drawn in my report in order lo enable a proper undersranding of ¢he accounts to k reached.. The Examinees relevant professional qualification or body ig.. Mr M S R Akbar FCA 70 Orchard S(reei Rainha Gillingham K¢ni ME8 9AE
KeD¢ Musli Welfare Association Llmlted b GanD(e¢ Statem¢nl of Finxncial Aelivi¢ies for the ear ended 31 Mxr¢h 022 Unr¢51rict•d Rlstrictod FundJ FNdS Total LthBt Ye#r FuDdb T•rl FyNth Notes 2022 2021 2012 2021 IDwuJiog resour¢e$ IncomlAg r¢JoureesfrnmgeThernledf4Mds Voluntsry In¢om¢ A¢iiviiies for generatiri8 InvesDnent Income Oih¢r lfteomlKg Ruomrc 93,576 16,885 171147 265,723 16,885 213,439 17.7J7 1642 8.642 20.727 Total Ineomlng reJouTt I19.J03 172.147 291J50 251,949 Costs Futtdraising tradin8- costs ofgoods and oth¢r Costs Invesmient managemerkt costs Ct>sts t>Aeharl¢able ocllwiiies 26 253 33.702 26 253 166.603 34 132.901 157.(K19 Total resources expended JJ.981 132,901 166,882 157.272 Net moveme#t In fuDds Reeonclli41ton of funds Toiallmnth bro&yhlJopword Prior Yer dj9tmenl Totsl Fundj carried fonvard 85.122 39246 124.368 94,677 120,774 536.773 657.547 737.370 {174.5(Xl 6S7.$47 205396 576,Ol9 781JiS The mverneni in funds referred to abov¢ is the nei incomin8 resources 49 defuwd in the Ststement of Recomm¢nd¢d Pra¢ii¢e for AccouThting and Reporting issued ty the Charity Commission for En8land & Waks and t5 r¢¢onciled to the iothl fvnds as showm in ¢h¢ Balance Shw on pag¢ 10 As required by ¢h¢ said statemenL All •ctlYltles derive from eontlthuing op¢ratlo*$ The nol¢s on pages 10 10 12 forni an integral part of these accOLts.
Kent Mus im Welfare A soeiatio Limited b Gu8rnntte SiytemeDt of Financial Activities for the ear cnded 31 March 2022 lrtcome and Ex enditure Aceounl as r for the ear ended 31 March 2022 ired b the Com anies Aet 2022 21)31 TnV¢r Dired costs of moVer Grfj surplus 272.408 220.816 100.882 105.526 157.272 63.544 Op¢rntiug 3urplu5 105.526 63.544 Govcrnment CJRSS Grdnts received Income from oiher fixed asset investments 8.642 10200 20.n7 10,406 Surplus OTr ordln8ry activltles before tax 124.368 94,677 Surplus for th¢ nninclal year Retalned surplus for the fina¢1*1 yur 124.368 124.368 94.677 94.677 The notes on p4es 10 to 12 forn an integral part of these accounty.
Keni Muslim Welfare A&qoei#tio Limited b Gu4rnntee Slalement of Financial Aclivitie for the ear ended 31 M•rch 2022 tat¢ment ofToial Rcco nised Gains and iA)$8 e4r ended JI Mareh 2022 21JZ2 2021 Ex¢ess of Expenditure over income before r¢Jlisation of assets Profit per Profit and LA)ss a¢couni Net Movemtni in funds before t•xA¢lon 124,368 124.368 124J68 94.677 94,677 94.677 MovemeDts ITh r¢veDue and caphAI funds ror the year ended 31 M•reh 2022 Revenue Accumulated fulldj Unrutritted Rtstriettd Tolal Lmt yt#r d Tot*1 F•nds Fuads Fynds 2022 2022 2022 Accurnulated funds brought forward PrioT year odjustment R¢Colsed gain5 and losses b¢fore transft 120,774 530,773 637J47 737.370 I174.5) 94.677 657,547 057.547 85.122 39.246 576,019 576,019 124,368 781,915 781.915 205,896 205.896 Closing revenue accmulated funds of fullds D¢slgn•t¢d Unrestrlc¢¢d R¢sirl¢t¢d Fuods Fund5 Total L¢ Y¢•r FuNd$ Totsl Funds 2022 2022 2022 2022 2021 Revenue uMulated fvnds 205,896 576.019 781,915 657,547 The no¢¢$ on pg¢$ 10 to 12 fomi an in1¢[ part of these a¢¢ounts.
Kent Muslim Welf8re Assuci¥lion Limited b Guarnntee Company Number B8lance Sheel as at 31 Mgr£h 21)22 4324371 22 TaD8ibl¢ 85se Inv¢stmenlS=. TdalJLredossets 555,687 100,000 655.687 555.713 100,000 655.713 Current •5sets Cash 4t bank ift hattd Credltors."- amounts due within oneye8r 349.772 219.895 11.6861 12.2031 ¢4prefti 4SSds 348.086 217.692 TOMI ttvets lu$ cuprélil 1140llilie5 Creditorj:. amounts due after more than one y¢ar 1.003.773 873.405 ??1.8581 1215,8581 wsets exeludlngpen51on llsseillloblllty Net assets Ineludirt¥ pension asset I liability 781.915 657.547 657.547 Thc[MR4s ofthe chorlty.. Uort5trltied in¢ome funils unt¢sCted revenue xcurnuIa fvnds 205.896 120,774 Total uTrrestricted fund$ 205.896 120.774 Resirirfed revenue funds Rtried revemue accumulwed funds Totsl restrkted funds 576,019 536.773 576.019 536,773 Total eharity funds 781.915 657.547 Tht dirtcthts are $BLisfi¢d that for the yesr [¢d on 31 March 2021 the ¢hDritsble t•nY was tilled to ¢xempiion frthn IhE Tequiremenl to obtsin •D audii Uer section 477 ofthe Comwies Aci 200fj and thpl Th) rnber Of meTnbN5 have reqlliroj the ethxpany 10 obuin an audii of its accoun15 for the ycar ITr question in ACce with sedion 476 Ath. However. in 4OTdan with Se]0 43 of Chariiies A¢i 1993. th¢ have b¢¢n examith by In ltht Examiner Y1¥e repKL appews on pys 4 arvj 3. The dir¢crfsl acknowjthge their rwsibility fty complytng With the requirernents of Lhe Cornpgni A¢1 2006 with respe¢ttha¢thntitb8 ftcord% End thc prep¥iofft of accounts. The a¢¢ounts hllvt beert PTrp8r¥d in aCcLyde with the provisions ITh Prt 15 of th¢ Comwiw A¢t 2006 applicabl¢ io comp1¢$ SUbjt lo the sThall cornpanie5 rtgime and kn accordDnce with fv Financial ReportinB sidIrd for SlIer Eniiii¢s l effcctive AsKil 20081. Trustee Apptov¢J by ¢he bo•rd of trustecs on The note$ on pages 10 to 12 fom kn integral part of these 8ccounts.
ent Muslim Weifsre AssOCi#tion Limited b Guarantee Notss to the Accounts egr ended 31 Mareh 2022 or Ac¢Dun¢in8 polkk$ ofpreparalion of the aceounl.v The financial Statements have been prepared in accordance with the Fin&n¢i21 Reporting Standard for Smaller Entities (FRSSE), efft¢tiYe April 2008, and all oiher applicable &¢ouniing srandards, as modified by ¢h¢ Statement of R0mMended Praciice for Accouniing and Reportii]8 issued by the Charity Commissioners for England & Wales. (reyised June 20081. The ac¢ouD15 have drawn up in ac¢ordaftc¢ with the provisions of the Chariti& {Accounts and Reports) Regulations 2008 and the Companie$ Act 2006, artd include the results of the chartS operdtions which are describtyj in the Truste¢s' Repon, all of which are ¢ontinuin8. Insofar as the Siatemet)t of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wale5, Ir¢vis¢d June 28) requires compliance with specific Financ1 Reporting sndards h¢r than the FRSSE ihen the spe¢ifi¢ Financial Reporting Standards have E¢en followed where their requirements differ from those of ihe FRSSE. Advantage ha5 be¢n thken of Section 396(5) of The Companies Act 2006 10 allow the forniai of the fjnancial stsiements io be adapted to reflect the special nature of the charity's operation aTrl in order io comply with therequirements tsf the SORP. The charity ha5 taken advantage of the t¢[pIlO in the FRSSE from the requiremenl io produce a cèsh flow statement. The particular accounting poli¢i¢s adopred are set out bEIow. Accoun¢ing convenlion Th¢ finartcial statements are prepared,on a going concern b&si5, under the historical cost ¢onveniion. Incoming Raources Voluntary lli¢ome incIA¢S donation& gifts and legacie$ 5nd are reco8nised on receipt. Rental income is recognised on a receipts basis and aris¢s from rental income on a property to which the Association 15 entitled to the rents and from the hire of premises. Investment income represen¢s the profit on traThsa¢tiotts undertaken on ftds held by the Islamic Bank. Iorne from Charitable activities includes grant4 which where rel&ted to wfomiance and $p¢cific deliverables. are accounted for as the chariry eams the right to con5idera¢ion by its perfornance. Reco8nlilon oJliobllliles Liabiliiies are r¢cognised OJJ Ihc accruals basis in accordance with nonnal accounLin8 principles. Tnodified wher¢ necessary in accordCe with ihc guidance given in th¢ Staiement of Recomrtlended Practice for Accourlting and Reporting {revised June 2008) issued by the Charity Cornmi55ion¢rs for England & Wales. 10
Kellt Muslim Welfare Assocition Limited b GtsaTantee Notes to tbe Accounts for the ¢ar ended 31 MAr¢h 2022 Ruources Erpended Expendiiure is recognised when a liability is incurred. Grant payments are recognised when a constructive obligation arises ihat Tesults in ihe payment being unavoidable. Charitable activities include exnditUre associated with the charitys obje¢tives.. Th¢ ¢xpendirnre includes both th¢ direct costs and support eosls relating io the activilies. Governance c05ts includ¢ those ipcurred in the gov¢rnarK¢ of th¢ charity and its a55¢ts and are primarily associated wilh conmiwtional and StsDJtory requirements Support Costs includ¢ central fvnclions and have allocated to activiry cost categories on a basi5 ¢ons15tent with the use of re54urces except to the extent thai such costs would ouse re5tr¥cied fvnds to be ex¢eeded when such excess cos15 are allocai¢d to Un$1cted activities. FL¥ddssets &hddepreciulioft Depreciation been provided ar ihe following riles in order io lte off the )ssets over iheir estimad useful lives. Fixtur¢s & equipmeni 25% reducing balance Tort71ion A$ a registered charity. the company is exempt frorn income and ¢orporation thx to ihe exieni thai its inco]ne and gains are applicable to charirable purp05e5 only. Value Added Tax is noi r¢¢oveTable by the CopaNy, and 15 th¢r¢foT¢ included in the relevant costs in the St31em¢ni of Financial Aciiviiies. 2 srpIs for the fin8ncial ye¥Jr 2022 2021 This Stat ¥fter rrediting :" Revenue TMrnover from tsrdlnary 4¢1ivltl¢s 272.408 220,816 and after £harglng:" Depreciion of owned fixed sets Rentals under opeMin8 lea5e5 Pension ¢ts 26 34 1,089 769 404 3 Inves¢mnt Income 2022 2021 Rent reeeived from invesiment properties Income from unlisied fixed asset inv¢siments 10.200 10.400 10.200 10,406
Kent Muslim Welfare A850clation Limited b Guarantee Noies to the Accounts ror the 'eartnded 31 March 2022 4 Stsff Costs aDd Emolyments 2022 2021 Gross Salaries Pension Contributions 28,881 404 26,570 769 29285 27,339 Numbers offull tlme employees or full tiTne tquivalents 1021 2021 There were no fees or other remunerdtion paid 10 the mLSeS There were no employ¢e5 with emolwnenis in excess of £60,IJ)O per annum S Trusltts, remuneration No tN5¢ees or persons nnected with them. other than thos¢ sho1 above, receiwed any muneration. 6 Tangible functlonal llxed 45sels Land nd buildings Mx£binery & Vehieles Totsl Asset cos( valuation or revalued amount At l April 2021 At 31 Mah 2022 555.609 555.609 4.359 4.359 559,968 559,968 Accumulated depreeiation and Impairment provisfion5 At l April 2021 Depreciation on revalu10 Charge forthe year At 31 Mareh 2022 4,255 4,255 26 26 4,281 4.281 Net bty)k value A¢ 31 M4r¢h 2022 555.609 78 555,687 At 31 March 2021 555.609 355,713 12
Kent Muslim Welfare Association Llmited b Guarantee Notes to for tbe A¢couMts eAr ended 31 MAr¢h 2022 7 Credltors: falling due wilhin one year 2(J22 2021 Trnde creditors PAYE and Nl 1.146 540 1.686 2.203 2.203 Creditors:. Amounts F*llln8 dye ofter one year 2022 2021 other loans 221.858 215.858 13
Kent Welf4r¢ AssociatlQD Limiled b Guaryntee Schedule ¢0 the Statemenl of FinaDeiAI A¢tivilies ror tbe ear ended 31 Mgrch 2022 Status of thi5 schedlllt to the Statement of Financial Artivilks ullreslried Restrictsd T91 Prior Period Funds Funds Funds Total Fund$ 2022 2022 2022 2021 Incoming Resourees Non gov¢rhm¢n¢ And nort publ1¢ b(Klies Ineoming mour¢t$ of • r¢w¢nue nature- grAnt$, don•tions and kgaci¢$ Donaiions- Building proj¢¢l 165.351 Collections- Friday Pr&y¢TS etc Zakaat ete Total Total GrAnts.Legacies & Donailon$ Recelved Totsl Voluntary Income A¢tlvilies for gener41ing funds 16S,3SI 93,576 6,796 265,723 205,723 26S.723 188.574 20.712 4,173 213.459 213,459 213.459 93,576 6,796 In,147 172,147 172,147 9376 93J76 93576 Fundraising activities Grants receiv¢d Ren(al income Total of #clivities for gen¢rnt1g funds Investment Income Rent received frotn investment properties Income from unlisted fixed asset invesllnents 6,685 6,685 4?57 3,000 10.4011 17.757 10200 1&885 10.200 16,88S 10,200 10,200 10,400 Totsl Investment IDcome Other ltt¢oming Resour¢es HMRC- CJRS Furlough Grani 10.200 10,406 ,042 8,642 20,727 8,642 119.103 8,642 291,2511 20,727 262,349 Tothl Intoming Resources F4ndrnislng TradlThg.' Sthppori Costs Depreciation of assets used for trading 172.147 26 26 26 26 26 26 34 34 34 TotAI Fundrnlslng Tr•dlty8 ¢ts Investment Dl8n•g¢ment ¢ost$ Investtnent proF¢rty maintenance c0515 253 253 229 253 253 229 Charitable expeDditure Costs o14eiivilies infuriherance ofihe charity's objeclives Cost of goods for wimary putpose trading Cost of sale of goods or services made by benefi¢iai 590 131,890 132,480 120.942 2.000 122.942 590 132.701 13J.291 15
Kent Muslim Welfare Associatio Limited b GuArantee Schedule to the Sttewettt of Financil Activitiej for ihe ear end 31 M4r¢h 2022 Sta¢us of tkts hedult to the Stsfemeni of Fln&ncil Activiti UnrestriLied Restrlci¢d Fllnds Fundg 2022 2022 Total PTinr Perlod FuDd$ I'otsl Funds 2022 2021 Mandgemeni #nd odmlnislrnilon costs s¥pporfofcharlioNe deilvlli S1co4 Inswypon olchorlMbl¢thylvlrf iaries- Administrative staff Pension Contributions- administy*ive staff 28,881 404 28.881 404 26.570 769 29.285 29,285 27J39 Pr¢mlses Cts Rate& water and seryice charge$ 936 930 566 Lith h¢at 1.714 .714 1,671 1,095 756 Premises repairs and renewals Insurance 767 767 3.417 4417 4.088 Genern1mINIsip1vC &rpeff Telephone, inlernet & f Subscriptions Hire of equiprnenl Sundry expenses 410 410 353 200 200 86 1.089 410 200 610 2,640 Total Support costs 33.112 2110 33J12 34.067 S4pporteostsJ&r8r4Atspaid Costs re•ll(Kated from charity SUPPOrt costs Tothl Expended on Charltsble Activl¢ies 33,702 132,901 166,603 157,009 16
Keut Mu5Um Welfare Association imit b Guarantee Scbedule to th¢ S¢at¢ment of FIDanCI A¢¢ivlli¢8 for thr vcar ended 31 MArcb 2022 Status of thls sehedule to the StatemeDt of nn8neig1 Actlvi¢ies Unpejlrided liestri¢t¢d Tot41 Prior Period Funds Fund$ Funds Total Funds 222 2022 2022 2021 Covérnanee eosts ihul ure Aol dipecl manfjgemen¢fwictions inhereni in gener1% f¥wds, service d¢llvery t7ndprogramme orpTojec¢ work Sch¢dulE of1nves(me• Ineome Unrestrl¢ted Re5trleted Funds Funds Tot*1 Funds Prlor Ptriod Totsl 2021 2022 2022 2022 Income from unlisted fixeil )Met invtstmeThts Profil on investments Total Income from unlisted filed asset lThve5t]nen 17
R¢gisteFed Charity Numt¢r 111.'17731' liegistereéCompAny Number 4324371 Kent Mwdlim WeIff¢ AssoeratroTr (Limited. by 04waatee) Report and Accounts 31 March 2022 Shafeen Akbar Chartered Accountant
JI ent Muylim Welfare Association Guar#nlee rt accou Coll¢eDts P#8e Charity and Company InforntIon TTU3tees' Report IndepeIent Ex8min&$ report Sthtement of Finaneiol Aetivilies Balance 5h¢ei Notes to the accounts io- ij Detailed Statement of Pinancial Activities 14- 17
Kent Mu81im Welfare Associ#lion l.imited b Guarantee comp• ILforntio Trngte Mr IwRamjaun - Chairnian Dr Cmig Keylltt . Sectetary Genernl Mr Sajid Khan- Treasurer Mr Ch•udhry BuhiF Aknied Mr Enamul Hoque Mr Agha Naeern A Khan Mr Rizwan Chohan Mr MiT7J- Appoint 10 June 2022 r 7Aki A R•wfy Mr Sherbaz Kth8n- R)gn¢d 22 May 2022 Mr Maiid.Arshad Mr Bashir Ahmed Mr Syed marnMd Ishiiaq MrZAfar Mahmood S Akbar& Co Chartered Accountants 70 Orchard Street Rainham Gillingham Kenl ME8 9AE B•llk• l Rayan Bank Lloyds TSB Dl14' Canterw Street Gillingham Kent ME7 5UH 24371 Charity ReIered •umber
Keni Muslirn Welfare Asso¢ilion Limiied b Cuargntee The re ort of the tnisiee8 for th¢ er eDded 31 Mareh 2022 Introdu¢tioA Tho TTugleeK wc5cnl thcir aal rep)rt and a¢counEs foi the year ended 31 m)h 2021. The boArd of trustres are satisfied with the p¢rfonnancc of the tharity during the year and the positbon at 3 l$t March 2020 and consider that the chariry is in a strong position to continue its activitie5 during the coming year. and that the charity'5 &ssets are ad¢quaie (o fvlfil its obligation5. RefernDee 2nd Admltyhtralive information The legal registration details aff :. The R¢guieredOffice is Charity RegififtTliop¥ Number The iel¢phorte number is 114 Can¢¢rbury Stree( Gillinsham, Kent ME7 SUH 1117731 01634 830878 Objectives and Aetlvlties of the Charity A ofrfhe objcets chority as$d L)Mtln Its gornIng do¢Mmeni. The company contirtues to setrve the needs and issues and to proMe ihe ini¢r¢si of the Muslim CommuDity in Kent. Dr Craig Kerfftett - seCrary General Mr Sajid Khan- Trcasurer Mr Chaudhry B&shir Ahmed Mr Enamul Hoque Mr Agha Nattm A Khan Mr Rizwan Choha Mr Waseem MirLa- Appointed 10 Jun¢ 21 Mr Zaki A Rawfy MT Sh¢rbÈz KJwi- Resign 22 May 2022 Mr Majid Arshad Mr Bashir Ahmed Mr Syed MLthaJnmad Ishtiaq Mr Zafar Mahmood IndepeDdent Ex•miner Sh8fe¢n Akb4r Chartered Ac¢ounrw)t 70 Orchard Street Ratnham Gillingham
K¢ot Muslim Wel(Are Associalion Lirnitcd b GuarnDt¢¢ Tht re ort of the trustee5 for ihe ear ended 31 MAr¢h 2(122 S¢atemetht ofDire¢tors' aod Trnstee$' Responsibilities The Charities Acts ond the Companies Acts Tequire the Board of Trustees io prepare financial select suitabk a¢couniing policies #nd then apply ihem consi5tently' make judgements and estimate5 that are reasonable and prudent,. and - pr¢pare th¢ finaftci&l ststernents on th¢ goin8 con¢ern basis unles$ 11 15 inappropTiate to presume that the charity will continue in business. state whether applicable accounting standards and sthternents of recommended pracii¢e have been followed . subjtt(10 ?Y materi depamires disclosed and explained in ihe financial statements- The Trusiees art also r¢SnSible for maintaining adequate a¢counliDg record5 which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain ihe charity's transactions and enable them io ensure thai th¢ financial statements comply with the Companies Aci 2006 and comply with regulations made under the Charities Act. They are also responsible for 5afeguaTding the assets of the charity and hence for toking reasonable 5¢eps for the prevention and detection of fraud and orher Irre8ulariti¢s. The trustee5 are a150 responsibl¢ for th¢ wntents of the trustee5' repor( and the responsibility of the independent examitker in rel*ion io ihe tru5¢¢es' report is limited to examithitlg the report and ensuring that, on the face of the reporL there are no incon51Stencies with the figures disclosed in ihe financial swements. These a¢wunts have en Prepared in a¢¢ordance with the provisions applicable to cornpaiiLCS subjeci to the sme]I mpanI regime. Thig report w4$ •pproved by Iht bo¥rd of trsiteS 27 Drf¢ffir 21122. Dr Craig KeTthett Director and Tne
Kent Muslim Welfare Association Limited b Guarantee lllde ndeD Examiner'y Re ort to tbe trustees of he chliri ort of thf Inde onthta ndtnt Examin¢r to the trustees counts f the harit for the ear de¢31 M#reh 2 report on the financial statements of the Charity OD page$ 6 to 10 for the year ended 31 March 2021 which have been prepared in a¢¢ordanc¢ with th¢ Charities Act 1993 and with the Financial Reporting Stsndard for Smlller Eniiiies (FRSSEI, etTe¢tive April 21X>8, &s modifled by the Statement of Recommended Praciice for Accouniing and ReponiD8 155ued by the Charity Commissioners for England & Wales. effective April 2005 as tTh)dified in June 2008. (The SORP), under the hi5toric81 cost conveniion and the accounting policies set oui on pa8e 7. Respe¢tfve respon$ibllili¢$ of trustees •nd exgminer As described on page 2. the Charity's tru5tee5. who are also the directors of the ¢ompany for the Purposes of company taw, are responsible for the pr¢paralion of the fulancial statements. The trwstees are Satisfied ihat the audit requirement of Sectiort 43(21 of the Charities Act 1993 (the Aa) does not apply and thal ¢he Kcounts do not require an audii in accordance with Pan 16 of the Companies Act 2006 and that no member or member5 have requested an audit IrSan1 lo seclion 476 of the Companies Act 2006. and that there is no requirement in the governing document or constitution of the Charity for the conducting of an audit. As a Consequence, the truste¢5 have ele¢t¢d that the financial statements be subject to ind¢pcTthnt examination. Having s&ti$fied Myself that the charity is not subjeci to audit under ¢omp8ny law, or otherwise, and is eligible f<>r indeI)den¢ examinatiw li is my responsibility io:. a) examine the accounis under section 43 of the Act; b) (o follow th¢ procedure5 laid dowTr in the General Direciions given by the Charity Commlssion under section 43(7)(b) of the Act. and. cl to State wl)¢ther particular matters have come to my attention. Bsis of OPiDiOn nd scope of work ond¢rtiktn l Conducted my examination in ac¢ordan¢¢ with the Ge¢raI Directions given by the Charity Commissioner5 for England & Wales setting out the dutie5 of an independent examiner issued by the Charity Commissioners under sKiion 43(7Xb) of the Act) in relati¢)n lo the nducting of an independent exam1Tli0, referred to above. An independent examination includes a vIeW of the accountillg records kept by the Charity aod of the Accoiintittg systems employed by the Charity artd a comparison of the financial Statements presented with those records. It also includes consideration of any unusual iterns or dis¢losures in the finar]cial ststements . and seeking explanations frotn you as trustees co¢ming Such matters. The purpose of the examination is to esiablish as far as possible that there have be¢n no breaches of the Charities legislation and thw lh¢ financial sts¢¢m¢ntS ¢OTnply with the Statement of Recommended Pnciice issued by th¢ Charity Commissioners for England & Wales leffertive April 2005 as modified in June 2008), on a test basis, of evidence relevant to the amounts and disclosur¢s in the financial ststem¢ni$.
Kent Musllm W¢ifare As$ocitlon Limiied b . GuarxDtee Inde Ddent KxamiAer'5 Re ort to tbe tru5ttes of the chari rt ofthe Inde ndent EXalner to the iru51tt5 on the aeco ts ofthe Ch 't for the ear endei arch 2 I r¢port on lh¢ finan¢ial ststements of the Charity on pages 6 to 10 ftir the year ended 31 March 2021 which have been prepared in accordance with the Chariti¢s All 1993 and WL1h ihe Financial Rep)rting Stsndard lor Smaller Entlties (FRSSE), effective April 2008, &3 modified by the Statemeni of RecomrnendeAI Practice for Accounting and Reporting rssued by the Charity Commissioners ftir England & Wales, effeciive April 2(K)5 as modified In June 2008. (The SORP), under the historical Cost ¢onvention and the accouniing policies set out on page 7. Respee¢lve res$1blit1¢S of trustees and examiner A5 described on pa8e 2, the Charity'5 iThstees, who are also the directors of ihe company for the purposes rif company law. are responsible for ihe preparation of the financial 51aternents. The trustees are satisfled thal the audit requirement of Section 43(2) of the Charities Act 1993 {Ihe Act) d($ llo¢ apply and that the accounts do not require art audii in accordan¢e with Part 16 of the Compani¢5 Act 2006 and ihai no member or members have requested an audii pursuani to section 476 of the Companie5 Act 2006. and that there 15 00 requireTnent in the govemllig document or constitiOn of th¢ Charity for the ¢ondu¢ting of #n audit. As a consequence. the treeS have elecied ih81 the financial statements be subject to independent examinatLOn. Havins satisfied myself thai the charity is not subj¢a to audit uNl¢r company law, or oth¢rwis¢, and 15 eligible for IndepeIent exarninalion, it 15 my restM)nsibility to'.- a) examine the accounts urtder seaion 43 of ihe A¢i: b) ro follow the Procedure5 laid down in ihe General Direciions given by the Ch8rity Commission under section 4317)(b) of the Act. and. c) to state whether particular matters have corne io my ati¢ntion. Basis of opiDAoth #d $cop¢ of work wndertaken I conducted my examinaiioTr in accordance with the General Direciions given by the Charity Cornmissioners for England & Waltt setting out the duties of an itylependent examiner issued by the Charity Commissionets under Section 43{7llbl of the Act) in relation to the conductiti8 of art independent examination, referred to abov¢. An independent examination include5 a review of th¢ a¢¢ounting tsrds kept by the Charity and of th¢ Accounting sy5rem5 employed by th¢ Charity and a comparison of the financial Sthm¢nts pr¢5ented with those records. It also includes consideratiort of any unusual iterns or disclosures in the financial Statements . and seeking explanations from you as tru5tee5 conceming such Inattcr5. Th¢ purpose of the examtnaiion is to establish as far as possible that th¢r¢ have be¢n no br¢a¢hes of the Charities legislation and that th¢ financial 5tstements comply with the Statement of ReCommeTed Practice issued by the Charity ComJnission¢rs for England & Wales leffe¢tive April 2005 os modified in June 218), on 8 test basi& of evidence relevant to the amounts al disclosure5 ITh the fjnancial stslements.
Kent Muslim Welfare Assotiation Lijnited b Guarantee Inde endeni Kx#miner's Re ort lo tho trustees of the ehAri Rt rtofthelnde dent Exarniner lo tht trn$tttS on tbt oeeounts of the Charit for Ihe ear endei31 Mar¢h 2022 The procedures Dndert#ken do not provide all the evidenee that would be required in an audii and infom)aiion supplied by the trustees in ihe cout5e of the exatnination i5 not subjeded to audit le5t5 or enquiries, and ¢ons¢quenily I do not express an audit opinion on the view given by the financial $12temenls. and in parnicular. l expres5 no opinion as io whether the financial statements give a true and fair view of Ihe affairs of the chariry. and my report is limited to the matters sel Out in the siatern¢nt below. I pIard and performed rny exarnbnation so a5 to 5at15fy rny5elf thai the objecrives of the independen( examination are a¢hieYed and before fiD¥lising the retth l obthin wriu¢n assurdnces from the iyustees of all maierial tnatters. Ind¢p¢ndtfftt Eximlner'$ Statemtnti report ind opinion Subjeci io ihe limitaiions upon the seope of my work as ddailed abtsve examination, I can confirni that in conneerion wilh my I I In aceordance with Regulation 31 of The Charities (Accourtis And Reponsl Regulations 2008. Ihe account5 of thi5 incorporated charity are noi required to be audited under Pan 16 of ihe Companie5 Act 2006.. and that. no matter has come 10 my arteniion in ¢onnection with my examination which gives me re&sonable cau5¢ to bclievc thai in any material rEspt the requirements li) to keep accounting recorth in accordance wilh section 386 of the Cornpanies Aci 2006: {ii) to prepare financial s¢aiem¢nts which accord with th¢ Arcounting records and comply with t accouniing r¢quirem¢nts of section 396 of ihe Companies Aci 2006 and,. {iii) Ihai ihc flnarbcial siaiemenis be p¥tred in ac¢ordan¢e with the Mhod5 and principle5 Sei Qui in ihe Staiement of Recommended Practice- Accouniing and Rewrting by Charities have noi en fflet: or to which. in my opinio, attention th)uld be drawn in my report in order lo enable a proper undersranding of ¢he accounts to k reached.. The Examinees relevant professional qualification or body ig.. Mr M S R Akbar FCA 70 Orchard S(reei Rainha Gillingham K¢ni ME8 9AE
KeD¢ Musli Welfare Association Llmlted b GanD(e¢ Statem¢nl of Finxncial Aelivi¢ies for the ear ended 31 Mxr¢h 022 Unr¢51rict•d Rlstrictod FundJ FNdS Total LthBt Ye#r FuDdb T•rl FyNth Notes 2022 2021 2012 2021 IDwuJiog resour¢e$ IncomlAg r¢JoureesfrnmgeThernledf4Mds Voluntsry In¢om¢ A¢iiviiies for generatiri8 InvesDnent Income Oih¢r lfteomlKg Ruomrc 93,576 16,885 171147 265,723 16,885 213,439 17.7J7 1642 8.642 20.727 Total Ineomlng reJouTt I19.J03 172.147 291J50 251,949 Costs Futtdraising tradin8- costs ofgoods and oth¢r Costs Invesmient managemerkt costs Ct>sts t>Aeharl¢able ocllwiiies 26 253 33.702 26 253 166.603 34 132.901 157.(K19 Total resources expended JJ.981 132,901 166,882 157.272 Net moveme#t In fuDds Reeonclli41ton of funds Toiallmnth bro&yhlJopword Prior Yer dj9tmenl Totsl Fundj carried fonvard 85.122 39246 124.368 94,677 120,774 536.773 657.547 737.370 {174.5(Xl 6S7.$47 205396 576,Ol9 781JiS The mverneni in funds referred to abov¢ is the nei incomin8 resources 49 defuwd in the Ststement of Recomm¢nd¢d Pra¢ii¢e for AccouThting and Reporting issued ty the Charity Commission for En8land & Waks and t5 r¢¢onciled to the iothl fvnds as showm in ¢h¢ Balance Shw on pag¢ 10 As required by ¢h¢ said statemenL All •ctlYltles derive from eontlthuing op¢ratlo*$ The nol¢s on pages 10 10 12 forni an integral part of these accOLts.
Kent Mus im Welfare A soeiatio Limited b Gu8rnntte SiytemeDt of Financial Activities for the ear cnded 31 March 2022 lrtcome and Ex enditure Aceounl as r for the ear ended 31 March 2022 ired b the Com anies Aet 2022 21)31 TnV¢r Dired costs of moVer Grfj surplus 272.408 220.816 100.882 105.526 157.272 63.544 Op¢rntiug 3urplu5 105.526 63.544 Govcrnment CJRSS Grdnts received Income from oiher fixed asset investments 8.642 10200 20.n7 10,406 Surplus OTr ordln8ry activltles before tax 124.368 94,677 Surplus for th¢ nninclal year Retalned surplus for the fina¢1*1 yur 124.368 124.368 94.677 94.677 The notes on p4es 10 to 12 forn an integral part of these accounty.
Keni Muslim Welfare A&qoei#tio Limited b Gu4rnntee Slalement of Financial Aclivitie for the ear ended 31 M•rch 2022 tat¢ment ofToial Rcco nised Gains and iA)$8 e4r ended JI Mareh 2022 21JZ2 2021 Ex¢ess of Expenditure over income before r¢Jlisation of assets Profit per Profit and LA)ss a¢couni Net Movemtni in funds before t•xA¢lon 124,368 124.368 124J68 94.677 94,677 94.677 MovemeDts ITh r¢veDue and caphAI funds ror the year ended 31 M•reh 2022 Revenue Accumulated fulldj Unrutritted Rtstriettd Tolal Lmt yt#r d Tot*1 F•nds Fuads Fynds 2022 2022 2022 Accurnulated funds brought forward PrioT year odjustment R¢Colsed gain5 and losses b¢fore transft 120,774 530,773 637J47 737.370 I174.5) 94.677 657,547 057.547 85.122 39.246 576,019 576,019 124,368 781,915 781.915 205,896 205.896 Closing revenue accmulated funds of fullds D¢slgn•t¢d Unrestrlc¢¢d R¢sirl¢t¢d Fuods Fund5 Total L¢ Y¢•r FuNd$ Totsl Funds 2022 2022 2022 2022 2021 Revenue uMulated fvnds 205,896 576.019 781,915 657,547 The no¢¢$ on pg¢$ 10 to 12 fomi an in1¢[ part of these a¢¢ounts.
Kent Muslim Welf8re Assuci¥lion Limited b Guarnntee Company Number B8lance Sheel as at 31 Mgr£h 21)22 4324371 22 TaD8ibl¢ 85se Inv¢stmenlS=. TdalJLredossets 555,687 100,000 655.687 555.713 100,000 655.713 Current •5sets Cash 4t bank ift hattd Credltors."- amounts due within oneye8r 349.772 219.895 11.6861 12.2031 ¢4prefti 4SSds 348.086 217.692 TOMI ttvets lu$ cuprélil 1140llilie5 Creditorj:. amounts due after more than one y¢ar 1.003.773 873.405 ??1.8581 1215,8581 wsets exeludlngpen51on llsseillloblllty Net assets Ineludirt¥ pension asset I liability 781.915 657.547 657.547 Thc[MR4s ofthe chorlty.. Uort5trltied in¢ome funils unt¢sCted revenue xcurnuIa fvnds 205.896 120,774 Total uTrrestricted fund$ 205.896 120.774 Resirirfed revenue funds Rtried revemue accumulwed funds Totsl restrkted funds 576,019 536.773 576.019 536,773 Total eharity funds 781.915 657.547 Tht dirtcthts are $BLisfi¢d that for the yesr [¢d on 31 March 2021 the ¢hDritsble t•nY was tilled to ¢xempiion frthn IhE Tequiremenl to obtsin •D audii Uer section 477 ofthe Comwies Aci 200fj and thpl Th) rnber Of meTnbN5 have reqlliroj the ethxpany 10 obuin an audii of its accoun15 for the ycar ITr question in ACce with sedion 476 Ath. However. in 4OTdan with Se]0 43 of Chariiies A¢i 1993. th¢ have b¢¢n examith by In ltht Examiner Y1¥e repKL appews on pys 4 arvj 3. The dir¢crfsl acknowjthge their rwsibility fty complytng With the requirernents of Lhe Cornpgni A¢1 2006 with respe¢ttha¢thntitb8 ftcord% End thc prep¥iofft of accounts. The a¢¢ounts hllvt beert PTrp8r¥d in aCcLyde with the provisions ITh Prt 15 of th¢ Comwiw A¢t 2006 applicabl¢ io comp1¢$ SUbjt lo the sThall cornpanie5 rtgime and kn accordDnce with fv Financial ReportinB sidIrd for SlIer Eniiii¢s l effcctive AsKil 20081. Trustee Apptov¢J by ¢he bo•rd of trustecs on The note$ on pages 10 to 12 fom kn integral part of these 8ccounts.
ent Muslim Weifsre AssOCi#tion Limited b Guarantee Notss to the Accounts egr ended 31 Mareh 2022 or Ac¢Dun¢in8 polkk$ ofpreparalion of the aceounl.v The financial Statements have been prepared in accordance with the Fin&n¢i21 Reporting Standard for Smaller Entities (FRSSE), efft¢tiYe April 2008, and all oiher applicable &¢ouniing srandards, as modified by ¢h¢ Statement of R0mMended Praciice for Accouniing and Reportii]8 issued by the Charity Commissioners for England & Wales. (reyised June 20081. The ac¢ouD15 have drawn up in ac¢ordaftc¢ with the provisions of the Chariti& {Accounts and Reports) Regulations 2008 and the Companie$ Act 2006, artd include the results of the chartS operdtions which are describtyj in the Truste¢s' Repon, all of which are ¢ontinuin8. Insofar as the Siatemet)t of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wale5, Ir¢vis¢d June 28) requires compliance with specific Financ1 Reporting sndards h¢r than the FRSSE ihen the spe¢ifi¢ Financial Reporting Standards have E¢en followed where their requirements differ from those of ihe FRSSE. Advantage ha5 be¢n thken of Section 396(5) of The Companies Act 2006 10 allow the forniai of the fjnancial stsiements io be adapted to reflect the special nature of the charity's operation aTrl in order io comply with therequirements tsf the SORP. The charity ha5 taken advantage of the t¢[pIlO in the FRSSE from the requiremenl io produce a cèsh flow statement. The particular accounting poli¢i¢s adopred are set out bEIow. Accoun¢ing convenlion Th¢ finartcial statements are prepared,on a going concern b&si5, under the historical cost ¢onveniion. Incoming Raources Voluntary lli¢ome incIA¢S donation& gifts and legacie$ 5nd are reco8nised on receipt. Rental income is recognised on a receipts basis and aris¢s from rental income on a property to which the Association 15 entitled to the rents and from the hire of premises. Investment income represen¢s the profit on traThsa¢tiotts undertaken on ftds held by the Islamic Bank. Iorne from Charitable activities includes grant4 which where rel&ted to wfomiance and $p¢cific deliverables. are accounted for as the chariry eams the right to con5idera¢ion by its perfornance. Reco8nlilon oJliobllliles Liabiliiies are r¢cognised OJJ Ihc accruals basis in accordance with nonnal accounLin8 principles. Tnodified wher¢ necessary in accordCe with ihc guidance given in th¢ Staiement of Recomrtlended Practice for Accourlting and Reporting {revised June 2008) issued by the Charity Cornmi55ion¢rs for England & Wales. 10
Kellt Muslim Welfare Assocition Limited b GtsaTantee Notes to tbe Accounts for the ¢ar ended 31 MAr¢h 2022 Ruources Erpended Expendiiure is recognised when a liability is incurred. Grant payments are recognised when a constructive obligation arises ihat Tesults in ihe payment being unavoidable. Charitable activities include exnditUre associated with the charitys obje¢tives.. Th¢ ¢xpendirnre includes both th¢ direct costs and support eosls relating io the activilies. Governance c05ts includ¢ those ipcurred in the gov¢rnarK¢ of th¢ charity and its a55¢ts and are primarily associated wilh conmiwtional and StsDJtory requirements Support Costs includ¢ central fvnclions and have allocated to activiry cost categories on a basi5 ¢ons15tent with the use of re54urces except to the extent thai such costs would ouse re5tr¥cied fvnds to be ex¢eeded when such excess cos15 are allocai¢d to Un$1cted activities. FL¥ddssets &hddepreciulioft Depreciation been provided ar ihe following riles in order io lte off the )ssets over iheir estimad useful lives. Fixtur¢s & equipmeni 25% reducing balance Tort71ion A$ a registered charity. the company is exempt frorn income and ¢orporation thx to ihe exieni thai its inco]ne and gains are applicable to charirable purp05e5 only. Value Added Tax is noi r¢¢oveTable by the CopaNy, and 15 th¢r¢foT¢ included in the relevant costs in the St31em¢ni of Financial Aciiviiies. 2 srpIs for the fin8ncial ye¥Jr 2022 2021 This Stat ¥fter rrediting :" Revenue TMrnover from tsrdlnary 4¢1ivltl¢s 272.408 220,816 and after £harglng:" Depreciion of owned fixed sets Rentals under opeMin8 lea5e5 Pension ¢ts 26 34 1,089 769 404 3 Inves¢mnt Income 2022 2021 Rent reeeived from invesiment properties Income from unlisied fixed asset inv¢siments 10.200 10.400 10.200 10,406
Kent Muslim Welfare A850clation Limited b Guarantee Noies to the Accounts ror the 'eartnded 31 March 2022 4 Stsff Costs aDd Emolyments 2022 2021 Gross Salaries Pension Contributions 28,881 404 26,570 769 29285 27,339 Numbers offull tlme employees or full tiTne tquivalents 1021 2021 There were no fees or other remunerdtion paid 10 the mLSeS There were no employ¢e5 with emolwnenis in excess of £60,IJ)O per annum S Trusltts, remuneration No tN5¢ees or persons nnected with them. other than thos¢ sho1 above, receiwed any muneration. 6 Tangible functlonal llxed 45sels Land nd buildings Mx£binery & Vehieles Totsl Asset cos( valuation or revalued amount At l April 2021 At 31 Mah 2022 555.609 555.609 4.359 4.359 559,968 559,968 Accumulated depreeiation and Impairment provisfion5 At l April 2021 Depreciation on revalu10 Charge forthe year At 31 Mareh 2022 4,255 4,255 26 26 4,281 4.281 Net bty)k value A¢ 31 M4r¢h 2022 555.609 78 555,687 At 31 March 2021 555.609 355,713 12
Kent Muslim Welfare Association Llmited b Guarantee Notes to for tbe A¢couMts eAr ended 31 MAr¢h 2022 7 Credltors: falling due wilhin one year 2(J22 2021 Trnde creditors PAYE and Nl 1.146 540 1.686 2.203 2.203 Creditors:. Amounts F*llln8 dye ofter one year 2022 2021 other loans 221.858 215.858 13
Kent Welf4r¢ AssociatlQD Limiled b Guaryntee Schedule ¢0 the Statemenl of FinaDeiAI A¢tivilies ror tbe ear ended 31 Mgrch 2022 Status of thi5 schedlllt to the Statement of Financial Artivilks ullreslried Restrictsd T91 Prior Period Funds Funds Funds Total Fund$ 2022 2022 2022 2021 Incoming Resourees Non gov¢rhm¢n¢ And nort publ1¢ b(Klies Ineoming mour¢t$ of • r¢w¢nue nature- grAnt$, don•tions and kgaci¢$ Donaiions- Building proj¢¢l 165.351 Collections- Friday Pr&y¢TS etc Zakaat ete Total Total GrAnts.Legacies & Donailon$ Recelved Totsl Voluntary Income A¢tlvilies for gener41ing funds 16S,3SI 93,576 6,796 265,723 205,723 26S.723 188.574 20.712 4,173 213.459 213,459 213.459 93,576 6,796 In,147 172,147 172,147 9376 93J76 93576 Fundraising activities Grants receiv¢d Ren(al income Total of #clivities for gen¢rnt1g funds Investment Income Rent received frotn investment properties Income from unlisted fixed asset invesllnents 6,685 6,685 4?57 3,000 10.4011 17.757 10200 1&885 10.200 16,88S 10,200 10,200 10,400 Totsl Investment IDcome Other ltt¢oming Resour¢es HMRC- CJRS Furlough Grani 10.200 10,406 ,042 8,642 20,727 8,642 119.103 8,642 291,2511 20,727 262,349 Tothl Intoming Resources F4ndrnislng TradlThg.' Sthppori Costs Depreciation of assets used for trading 172.147 26 26 26 26 26 26 34 34 34 TotAI Fundrnlslng Tr•dlty8 ¢ts Investment Dl8n•g¢ment ¢ost$ Investtnent proF¢rty maintenance c0515 253 253 229 253 253 229 Charitable expeDditure Costs o14eiivilies infuriherance ofihe charity's objeclives Cost of goods for wimary putpose trading Cost of sale of goods or services made by benefi¢iai 590 131,890 132,480 120.942 2.000 122.942 590 132.701 13J.291 15
Kent Muslim Welfare Associatio Limited b GuArantee Schedule to the Sttewettt of Financil Activitiej for ihe ear end 31 M4r¢h 2022 Sta¢us of tkts hedult to the Stsfemeni of Fln&ncil Activiti UnrestriLied Restrlci¢d Fllnds Fundg 2022 2022 Total PTinr Perlod FuDd$ I'otsl Funds 2022 2021 Mandgemeni #nd odmlnislrnilon costs s¥pporfofcharlioNe deilvlli S1co4 Inswypon olchorlMbl¢thylvlrf iaries- Administrative staff Pension Contributions- administy*ive staff 28,881 404 28.881 404 26.570 769 29.285 29,285 27J39 Pr¢mlses Cts Rate& water and seryice charge$ 936 930 566 Lith h¢at 1.714 .714 1,671 1,095 756 Premises repairs and renewals Insurance 767 767 3.417 4417 4.088 Genern1mINIsip1vC &rpeff Telephone, inlernet & f Subscriptions Hire of equiprnenl Sundry expenses 410 410 353 200 200 86 1.089 410 200 610 2,640 Total Support costs 33.112 2110 33J12 34.067 S4pporteostsJ&r8r4Atspaid Costs re•ll(Kated from charity SUPPOrt costs Tothl Expended on Charltsble Activl¢ies 33,702 132,901 166,603 157,009 16
Keut Mu5Um Welfare Association imit b Guarantee Scbedule to th¢ S¢at¢ment of FIDanCI A¢¢ivlli¢8 for thr vcar ended 31 MArcb 2022 Status of thls sehedule to the StatemeDt of nn8neig1 Actlvi¢ies Unpejlrided liestri¢t¢d Tot41 Prior Period Funds Fund$ Funds Total Funds 222 2022 2022 2021 Covérnanee eosts ihul ure Aol dipecl manfjgemen¢fwictions inhereni in gener1% f¥wds, service d¢llvery t7ndprogramme orpTojec¢ work Sch¢dulE of1nves(me• Ineome Unrestrl¢ted Re5trleted Funds Funds Tot*1 Funds Prlor Ptriod Totsl 2021 2022 2022 2022 Income from unlisted fixeil )Met invtstmeThts Profil on investments Total Income from unlisted filed asset lThve5t]nen 17