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2023-03-31-accounts

Page
Trustees'
Annual
Report		 1-4
Independent
Examiner's		 Report 5-6
Statement ofFinancial Activities 7-10
Balance sheet 13
Notes to the accounts 14- 17
Detailed analysis 20 - 24

detailed
in the acc		 ounts, can be summarised
a		 s follows:-
2023 2022
Net income (73,296) 124,368
Unrestrictea
revenue
r»»ac n»nilaMc
fnr		 219,589 205,696
Restricted
Revenue		 Funds 489,030 576,219
Total Funds 708,619 781,915

Current year Current year Current
year		 Prior Year
Ref Unrestricted Restricted Total Funds Total Funds
Funds Funds
2023 2023 2023 2022
K
Income & Endowments from:
Donations &Legacies Al 42,772 234,353 277,125 281,050
Charitable
activities		 A2 520 520
Investments A4 10,771 10,771 10,200
Total income 54,063 234,353 288,416 291,250
Expenditure
on:
Raising funds Bl 739 739 843
Charitable
activities		 B2 39,431 321,542 360,973 165,839
Other B3 200
Total expenditure 40,170 321,542 361,712 166,882
Net income for the year 13,893 (87,189) (73,296) 124,368
Net income after transfers A-B-C 13,893 (87,189) (73,296) 124,368
Net movement
in funds		 13,893 (87,189) (73,296) 124,368
Reconciliation
offunds:-
Total funds brought forward 205,696 576,219 781,915 657,547
Total funds carried forward 219,589 489,030 708,619 781,915

funds
as re uir		 ed b ara ra h4 .2ofthe SOR P
Prior Year Prior Year Prior Year
SORP
Ref Unrestricted Restricted Total Funds
Funds Funds
2022 2022 2022
Income &Endowments from:
Donations &Legacies Al 209,275 172,147 281,050
Charitable
activities		 A2
Other trading
activities		 A3
Investments A4 10,200 10,200
Other A5
Total income A 219,475 172,147 291,250
Expenditure
on:
Raising funds Bl 843 843
Charitable
activities		 B2 33,138 132,701 165,839
Other B3 200
Tax on surplus
on ordinary		 activities B3
Other taxation B3
Total expenditure 33,981 132,701 166,882
Net gains on investments B4
Net income for the year 185,494 39,446 124,368
Transfers
between		 funds C
Net income after transfers 185,494 39,446 124,368
Net movement
in funds		 185,494 39,446 124,368
Reconciliation
offunds:-
Total funds brought forward 120,774 536,773 657,547
Total funds carried forward 306,268 576,219 781,915

ended 31Ma rch 2023 towards fixed a ssets for Chari
use:		 -
2023 2022
Funds generated in the year as detailed in the SOFA (73,296) 124,368
Net resources available to fund charitable activities (73,296) 124,368

Unrestricted Restricted Total Last year
Funds Funds Funds Total Funds
2023 2023 2023 2022
f
Accumulated funds brought forward 205,696 576,219 781,915 657,547
Recognised gains and losses before 13,893 (87,189) (73,296) 124,368
transfers
219,589 489,030 708,619 781,915
Closing revenue funds 219,589 489,030 708,619 781,915
Summary of funds Unrestricted Restricted Total Last Year
and Funds Funds Total Funds
Designated
funds
2023 2023 2023 2022
Revenue accumulated funds 219,589 489,030 708,619 781,915

2023 2022
Income
Income from operations 243,663 251,131
Refunds
from HMRC on		 gift aided donations 33,982 29,919
investment
income
Income from investments,
other than interest receivable		 10,771 10,200
Gross income
in the year before exceptional		 items 288,416 291,250
Gross income
in the year including
exceptional		 items 288,416 291,250
Expenditure
Charitable
expenditure,		 excluding
depreciation		 and amortisation 360,954 165,813
Depreciation
and amortisation		 19 26
Fundraising
costs		 739 843
Other expenditure 400
Realised losses
on disposals ofsocial		 investments which are programme related
Total expenditure
in		 the year 361,712 167,082
Net income before tax in the financial year (73,296) 124,168
Tax on surplus
on ordinary
activities
Net income after tax in the financial year (73,296) 124,168
Retained surplus
for		 the financial year (73,296) 124,168
All activities derive from continuing operations

Kent Muslim We lfare Association Limi ted b Guar antee
- Balance		 Sheet as at 31 March 2023
SORP
Note Ref 2023 2022
Fixed assets
Tangible assets 8 A2 555,668 555,687
Investments
held as		 fixed assets 9 A4 100,000 100,000
Total fixed assets 655,668 655,687
Current
assets		 B
Cash at bank and in hand B4 352,471 349,772
Creditors: amounts falling due within one
year 10 Cl (462) (1,686)
Net current assets 352,009 348,086
Abet assets 1,007,677 1,003,773
Creditors: amounts falling due aller more than
one year 11 C2 (299,058) (221,858)
The total net assets ofthe charity 708,619 781,915
The total net assets ofthe charity are funded by the funds ofthe charity, as follows:-
Restricted
funds
Restricted
Revenue		 Funds 16 D2 489,030 576,219
489,030 576,219
Unrestricted
Funds
Unrestricted
Revenue Funds		 16 D3 219,589 205,696
219,589 205,696
Designated
Funds
Total charity
funds		 708,619 781,915
The 'SORP Ref indicated above is the classification ofBalance Sheet items as set out in the formal SORP documents. As
required
by paragraph
4.60ofthe SORP, the brought		 forward and carried forward funds above have been agreed to the
SOFA..

4 Net surplus
before tax in the financ		 ial year 2023
f		 2022
f
The net surplus
before		 tax in the financial year is stated aAer charging:-
Depreciation ofowned fixed assets 19 26
Pension costs 412 404
5 Staff costs and emoluments
Salary eosls 2023 2022
Gross Salaries excluding trustees and key management personnel 31,711 28,88]
Employer's
contribution		 to defined benefit pension schemes 412 404
Total salaries, wages and related costs 32,123 29,285

Current
Year		 Land and
Buildings		 Plant
dk
Machinery		 Plant
dk
Machinery		 Motor
Vehicles		 Total
Cost
At
1 April 2022		 555,609 4,359 559,968
At 31March 2023 555,609 4,359 559,968
Depreciation
At
1 April 2022		 4,281 4,281
Charge for the year 19 19
At 31March 2023 4,300 4,300
Net book value
At 31March 2023 555,609 59 555,668
At 31March 2022 555,609 78 555,687
Prior Year Land and Plant 8c Motor Total
Buildings Machinery Vehicles
Cost
01 April 2021 555,609 4,359 559,968
31March 2022 555,609 4,359 559,968
Depreciation
01 April 2021 4,255 4,255
Charge for the year 26 26
31March 2022 4,281 4,281
Net book value
31March 2022 555,609 78 555,687
31March 2021 555,609 104 555,713

Investments
in
subsidiaries		 Listed
investments		 Other Classes
ofInvestment		 Total
Carrying
values ofinvestments
At I April 2022 100,000 100,000
At 31 March 2023 100,000 100,000
Analysis
between fair value		 and historical cost
investments
as above held at		 fair value 100,000 100,000
Analysis of Other Classes ofInvestment
Included at
historical cost,		 Included at
fair value		 Total
less write down
Investment
properties
At I April 2022 100,000 100,000
At 31March 2023 100,000 100,000
10 Creditors: amounts falling due within one year 2023 2022
PAYE, NIC VAT and other taxes 462 540
Other creditors 1,146
462 1,686
11 Creditors: amounts falling due after one year 2023 2022
Other creditors 299,058 221,858
12 Loans to trustees
included		 in debtors
13 Guarantees
made by the charity on behalf oftrustees
14 Income and Expenditure account summary 2023 2022
f
At I April 2022 781,715 657,547
At I April 2022 781,715 657,547
Surplus atter tax for the year (73,296) 124,168
At 31March 2023 708,419 781,715

At 31 March 2023 Unrestricted Designated Restricted Total
funds funds funds Funds
f
Tangible Fixed Assets 555,668 555,668
Investments
at valuation:-
Fixed asset investments 100,000 100,000
Current Assets (136,559) 489,030 352,471
Current Liabilities (462) (462)
Long Term Liabilities (299,058) (299,058)
219,589 489,030 708,619
At I April 2022 Unrestricted Designated Restricted Total
funds funds funds Funds
Tangible Fixed Assets 555,687 555,687
Investments
at valuation;-
Fixed asset investments 100,000 100,000
Current Assets (226,447) 576,219 349,772
Current
Liabilities		 (1,686) (1,686)
Long Term Liabilities (221,858) (221,858)
205,696 576,219 781,915

Funds brought Movement
in		 Movement
in		 Transfers Transfers Funds
forward
from		 funds in 2023 between funds carried
2022 in 2023 forward
to
2024
See Note 17 See Note 0
Unrestricted and designated funds:-
Unrestricted Revenue Funds 205,696 13,893 219,589
Total unrestricted and designated funds 205,696 13,893 219,589
Restricted funds:-
Mosque Building Project 576,219 (92,060) 484,159
Sadaqah (1,796) (1,796)
Zakaat 2,847 2,847
Fitrana 4,163 4,163
Disaster Relief (343) (343)
Total restricted funds 576,219 (87,189) 489,030
Total charity funds 781,915 (73,296) 708,619

Other
Income Expenditure Gains & Movement
Losses in funds
2023 2023 2023 2023
Unrestricted and designated funds:-
Unrestricted Revenue Funds 54,063 (40,170) 13,893
Restricted funds:-
Mosque Building Project 218,003 (310,063) (92,060)
Sadaqah 1,004 (265) 739
Zakaat 2,847 (385) 2,462
Fitrana 4,163 (2,150) 2,013
Disaster Relief 8,336 (8,679) (343)
288,416 (361,712) (73,296)

Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2023 2023 2023 2022
Donations
and		 gifts from individuals
Small donations individually less than f1000 26,153 16,350 42,503 70,453
Refunds from HMRC on gilt aided donations 33,982 33,982 29,919
Tayyapa Bano Ltd 1,500 1,500
C.V.S.Medway 4,184 4,184
Total donations and gifts from individuals 31,837 50,332 82,169 100,372
All the donations and giAs in the prior year were unrestricted.
Prior year 93,576 6,796 100,372
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2023 2023 2023 2022
Revenue grants from government and public bodies
HMRC Furlough grants 8,642
Total public sector revenue grants 8,642
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2023 2023 2023 2022
Membership subscriptions as donations 10,935 10,935 6,685
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2023 2023 2023 2022
Building Project
Sundry not exceeding f.1,000 156,421 156,421 165,351
Shakira Rumjaun 1,500 1,500
Samir Rumjaun 2,000 2,000
lssa Rumjaun 1,500 1,500
Saeed A Khan 2,500 2,500
Dr N Baluch 2,000 2,000
lqbal Khan 1,400 1,400
A H Cook 3,000 3,000
A AAab 3,000 3,000
C N Kennett 5,200 5,200
S Malik 5,500 5,500
Total Building Project 184,021 184,021 165,351
All the donations and gifts in the prior year were unrestricted.
Unrestricted Restricted Prior Year
Prior year Funds Funds Total Funds
2022 2022 2022
Total Donations, Grants and
Legacies		 Al 209,275 172,147 381,422
21 Income from charitable activities - Trading Activities
Current year Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total funds
Funds Funds
2023 2023 2023 2022
Primary
purpose		 and ancillary trading
Sale ofgoods and services
the charity's objects		 in accordance with 520 520
Total Primary purpose and ancillary trading 520 520

22 Total Income from ch aritab le
activitie		 s
Current year Current year Current year Prior Year
Current year Unrestricted
Funds		 Restricted
Funds		 Total Funds Total Funds
2023 2023 2023 2022
Total income from charitable trading 520 520
Total from charitable activities A2 520 520
23 Investment income
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2023 2023 2023 2022
Property Rental Income 10,771 10,771 10,200
Total investment income A4 10,771 10,771 10,200
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2023 2023 2023 2022
Gross wages and salaries
activities		 - charitable 31,711 31,711 28,881
Defined benefit pension costs - charitable 412 412 404
activities
Travel and Subsistence
Activities		 - Charitable 1,370 1,370
Total direct spending B2a 33,493 33,493 29,285
Current year Current
year		 Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2023 2023 2023 2022
Cost ofgoods for primary
purpose trading-
Including
movement
in stock for goods		 310,063 310,063 131,890
Total charitable trading costs B2b 310,063 310,063 131,890

All the expenditure in the prior year was unrestricted. the prior year was unrestricted.
Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Prior Year Funds Funds
2022 2022 2022
Cost ofgoods for primary
purpose trading-
Including
movement
in stock for goods		 131,890 131,890
Total charitable trading costs B2b 131,890 131,890
26 Expenditure
on		 charitable
activities-		 Grant funding ofactivities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2023 2023 2023 2022
Grants made to organisations 11,479 11,479 811
Total grantmaking costs B2c 11,479 11,479 811
Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Prior Year Funds Funds
2022 2022 2022
Grants made to organisations 811 811
Total grantmaking costs B2c 811 811
Breakdown ofGrants made to organisations
Prior Year Prior Year Prior Year
Unrestricted Restricted Total Funds
Prior Year Funds Funds
2022 2022 2022
Sadaqah 205 205
Zakaat 401 401
Other 205 205
811 811

Support costs for charitab le activities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current
Year		 Funds Funds
2023 2023 2023 2022
Premises Expenses
Rates and water charges 1,423 1,423 936
Light heat and power 1,511 1,511 1,714
Premises repairs, renewals
maintenance		 and 1,688 1,688
Property
insurance		 828 828 767
Administrative
overheads
Telephone,
fax and internet		 469 469 410
Financial costs
Depreciation
&Amortisation		 in total for 19 19 26
Support costs before reallocation 5,938 5,938 3,853
Total support
costs - Current Year		 5,938 5,938 3,853
28 Total Charitable
expenditure
Current year Current
year		 Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current
Year		 Funds Funds
2023 2023 2023 2022
Total direct spending B2a 33,493 33,493 29,285
Total charitable
trading costs		 B2b 310,063 310,063 131,890
Total grantmaking
costs		 B2c 11,479 11,479 811
Total support costs B2d 5,938 5,938 3,853
Total charitable
expenditure		 B2 39,431 321,542 360,973 165,839

Prior Year Prior Year Prior Year Prior Year
Unrestricted Restncted Total Funds
Prior Year Funds Funds
2022 2022 2022
Total direct spending B2a 29,285 29,285
Total charitable
trading		 costs B2b 131,890 131,890
Total grantmaking
costs		 B2c 8ll 811
Total support
costs		 B2d 3,853 3,853
Total charitable
expenditure		 B2 33,138 132,701 165,839
29 Expenditure
on raising		 funds and costs ofinvestment management
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current
Year		 Funds Funds
2023 2023 2023 2022
Cost offundraising
activities		 500 500 590
Property repairs and maintenance
charitable
property		 for non 239 239 253
Total fundraising
costs		 B1 739 739 843
30 Other trading
expenditure		 unrelated to fundraising or charitable activities
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Funds Funds
2023 2023 2023 2022
Fines and penalties 200
Non charity expenditure B3b 200
31 Total ofother expenditure
Current year Current
year		 Current year Prior Year
Unrestricted Restricted Total Funds
Current
Year		 Funds Funds Total Funds
2023 2023 2023 2022
Non charity expenditure 200
Total other expenditure B3 200
Current year Current year Current year Prior Year
Unrestricted Restricted Total Funds Total Funds
Current Year Funds Funds
2023 2023 2023 2022
Cost offundraising activities 500 500 590
Property
charitable		 repairs and
property		 maintenance for non 239 239 253
Total fundraising costs B1 739 739 843

SOFA ref SOFA ref 2023 2022
Summary ofTotal Income, including theitems above
Charitable activities A2 520
Donations &Legacies Al 277, 125 281,050
Investment income A4 10,771 10,200
Total income as shown in the SOFA 288,416 291,250
33 Analysis ofcharitable expenditure by activity
Activity
Summary ofcharitable costs by activity
Direct Suppor Grant
costs t costs funding of Total Total
activities
2023 2023 2023 2023 2022
Total Primary
purpose		 and ancillary tradin 29,285
Total Primary
purpose		 and ancillary tradin 131,890
Total Governance
costs		 as detailed in
Note 0 4,664
Total charitable
expenditure		 349,494 330,867