**REGISTERED CHARITY NUMBER: 1119082**
**Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 31 July 2020**
**for**
**Jalalia Mosque & Education Centre**
M Raza & Co Chartered Certified Accountants 166 Whitchurch Road Cardiff South Glamorgan CF14 3NA
**Jalalia Mosque & Education Centre**
## **Contents of the Financial Statements for the Year Ended 31 July 2020**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|10|
|**Detailed Statement of Financial Activities**||11||
**Jalalia Mosque & Education Centre**
## **Report of the Trustees for the Year Ended 31 July 2020**
The trustees present their report with the financial statements of the charity for the year ended 31 July 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
Jalalia Mosque provides and maintains Muslim worship facilities for the Sunni Hanafi sect of Islam. It also provides education sessions for children, funeral services and Nikka (Marriage) ceremonies. One of our most important and growing function is to provide help and support to the growing disadvantaged and elderly members of the community.
All activities carried out are funded by generous donations from the communities and wider stakeholders of the Mosque. When planning activities for the year we decided to invest in to a property which is located right next to Jalalia Mosque. This will will not only generate additional income for the Mosque but it will also provide security and scope to expand the mosque in the future.
## **ACHIEVEMENT AND PERFORMANCE**
## **Fundraising activities**
During this financial year, it has been a challenging one for the charity due to the pandemic.
In accordance with government guidelines the Mosque had to close for number of months. As the mosque relies on donations from the public there was no income coming in at all.
The management committee had to come up with a plan how to raise fund during the lockdown period. They decided to distribute charity donation boxes in local shops where local people can donate, also there was an effort made to get mosque worshippers to donate directly online into to the charity bank account,
This proved difficult at the beginning as many of our community members do not use or have online banking service, but slowly and surely the number people that managed to make donations by online service increased and some also donated in the boxes we distributed in the shops. Regular announcements were made through the mosque radio and social media to encourage people to make donations.
When the government did allow places of worship to open, this proved difficult as we had to comply with the new guidance of social distancing rules. We liaised with the Muslim Council of Wales to make changes and implement all the necessary guidance to make the mosque a safe place for worshippers to return..
During every prayer, worshippers temperatures are checked and any symptoms of covid 19 and details are recorded for track and traceability.
Despite the pandemic, the charity has managed to achieve the goal of paying off large amounts of the mosque debt incurred when purchasing the property last year. Our next goal is to pay off the remaining debts and utilise the property we purchased next door to make facilities for women worshippers.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1119082
## **Principal address**
Machen Place Cardiff CF11 6ER
Page 1
**Jalalia Mosque & Education Centre**
**Report of the Trustees for the Year Ended 31 July 2020**
## **Trustees**
L Miah Chairman (resigned 29.1.20) S Islam Vice Chairman (resigned 29.1.20) M Sujon Executive Member M Kobir Assistant Secretary (resigned 29.1.20) S Rahman Treasurer (resigned 29.1.20) B Ahmed Assistant Secretary (resigned 29.1.20) E Ali Executive Members (resigned 29.1.20) O Rahman Executive Members (resigned 29.1.20) A Hussain Executive Members (resigned 29.1.20) A Malik Executive Members (resigned 29.1.20) A Samad Executive Members (resigned 29.1.20) M Ranu Executive Members (resigned 29.1.20) I Ahmed Executive Members (resigned 29.1.20) K Miah Trustee K Islam Trustee J Miah Trustee M Ali Trustee D Miah Chairman (appointed 29.1.20) A Miah Vice Chairman (appointed 29.1.20) A Khan Secretary (appointed 29.1.20) M Islam Assistant Secretary (appointed 29.1.20) A B Chowdhury Treasurer (appointed 29.1.20) A T Khan Assistant Treasurer (appointed 29.1.20) D Hussain Executive Member (appointed 29.1.20) A Ali Executive Member (appointed 29.1.20) Y Khan Executive Member (appointed 29.1.20) M S Miah Executive Member (appointed 29.1.20) S Khan Executive Member (appointed 29.1.20)
## **Independent Examiner**
M Raza & Co Chartered Certified Accountants 166 Whitchurch Road Cardiff South Glamorgan CF14 3NA
Approved by order of the board of trustees on 31 March 2021 and signed on its behalf by:
A Khan - Trustee
Page 2
## **Independent Examiner's Report to the Trustees of Jalalia Mosque & Education Centre**
## **Independent examiner's report to the trustees of Jalalia Mosque & Education Centre**
I report to the charity trustees on my examination of the accounts of Jalalia Mosque & Education Centre (the Trust) for the year ended 31 July 2020.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Faraz Raza Association of Chartered Certified Accountants M Raza & Co Chartered Certified Accountants 166 Whitchurch Road Cardiff South Glamorgan CF14 3NA
31 March 2021
Page 3
## **Jalalia Mosque & Education Centre**
## **Statement of Financial Activities**
||**Statement of Financial Activities**||||
|---|---|---|---|---|
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON**
Raising funds
Other
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**for the Year Ended 31 July 2020**
**Unrestricted**
**fund**
**Notes**
**£**
71,546
2
8,925
80,471
3
53,029
161
53,190
27,281
935,336
962,617|**Restricted**
**fund**
**£**
8,290
-
8,290
-
-
-
8,290
92,475
100,765|**31.7.20**
**Total**
**funds**
**£**
79,836
8,925
88,761
53,029
161
53,190
35,571
1,027,811
1,063,382|**31.7.19**
**Total**
**funds**
**£**
160,876
-
160,876
62,619
1,178
63,797
97,079
930,732
1,027,811|
||
**Notes**
2
3||||
The notes form part of these financial statements
Page 4
## **Jalalia Mosque & Education Centre**
## **Balance Sheet**
## **31 July 2020**
|**Notes**
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
8
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
9
**NET ASSETS**
**FUNDS**
11
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**Unrestricted**
**fund**
**£**
1,014,003
(81,501)
(2,885)
(84,386)
929,617
33,000
962,617|**Restricted**
**fund**
**£**
93,238
102,527
-
102,527
195,765
(95,000)
100,765|**31.7.20**
**Total**
**funds**
**£**
1,107,241
21,026
(2,885)
18,141
1,125,382
(62,000)
1,063,382
962,617
100,765
1,063,382|**31.7.19**
**Total**
**funds**
**£**
1,107,241
13,455
(2,885)
10,570
1,117,811
(90,000)
1,027,811
935,336
92,475
1,027,811|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 31 March 2021 and were signed on its behalf by:
A Khan - Trustee
The notes form part of these financial statements
Page 5
**Jalalia Mosque & Education Centre**
**Notes to the Financial Statements for the Year Ended 31 July 2020**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**||||
|---|---|---|---|
||**31.7.20**|**31.7.19**||
||**£**|**£**||
|Rents received|8,925||-|
continued...
Page 6
**Jalalia Mosque & Education Centre**
**Notes to the Financial Statements - continued**
**for the Year Ended 31 July 2020**
## **3. RAISING FUNDS**
## **Raising donations and legacies**
||**31.7.20**
**31.7.19**|
|---|---|
||**£**
**£**|
|Support costs|47,439
42,495|
|**Investment management costs**||
|Property repairs|**31.7.20**
**31.7.19**
**£**
**£**
5,590
3,150|
|Window Replacements|-
5,925|
||5,590
9,075|
|Aggregate amounts|53,029
62,619|
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 July 2020 nor for the year ended 31 July 2019.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 July 2020 nor for the year ended 31 July 2019.
## **5. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Fundraising and Administrative
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**EXPENDITURE ON**
Raising funds
Other
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**|**Unrestricted**
**fund**
**£**
68,401
62,619
1,178
63,797
4,604
930,732|**31.7.20**
5
**Restricted**
**fund**
**£**
92,475
-
-
-
92,475
-|**31.7.19**
4
**Total**
**funds**
**£**
160,876
62,619
1,178
63,797
97,079
930,732|
|---|---|---|---|
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
continued...
Page 7
**Jalalia Mosque & Education Centre**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 July 2020**
|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
**Unrestricted**
**fund**
**£**
**TOTAL FUNDS CARRIED FORWARD**
935,336
**7.**
**TANGIBLE FIXED ASSETS**
**Improvements**
**Freehold**
**to**
**property**
**property**
**£**
**£**
**COST**
At 1 August 2019 and 31 July 2020
744,249
347,521
**DEPRECIATION**
At 1 August 2019 and 31 July 2020
-
-
**NET BOOK VALUE**
At 31 July 2020
744,249
347,521
At 31 July 2019
744,249
347,521
**8.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**9.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
Other creditors
**10.**
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling between one and two years:
Other loans - 1-2 years
**11.**
**MOVEMENT IN FUNDS**
**At 1.8.19**
**£**
**Unrestricted funds**
General fund
935,336
**Restricted funds**
Property Fund
92,475
**TOTAL FUNDS**
1,027,811||**Restricted**
**fund**
**£**
92,475
**Fixtures**
**and**
**fittings**
**£**
37,591
22,120
15,471
15,471
**31.7.20**
**£**
2,885
**31.7.20**
**£**
62,000
**31.7.20**
**£**
62,000
**Net**
**movement**
**in funds**
**£**
27,281
8,290
35,571||**Total**
**funds**
**£**
1,027,811
**Totals**
**£**
1,129,361
22,120
1,107,241
1,107,241
**31.7.19**
**£**
2,885
**31.7.19**
**£**
90,000
**31.7.19**
**£**
90,000
**At**
**31.7.20**
**£**
962,617
100,765
1,063,382|
|---|---|---|---|---|
continued...
Page 8
**Jalalia Mosque & Education Centre**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 July 2020**
## **11. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Property Fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**Restricted funds**
Property Fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Property Fund
**TOTAL FUNDS**
A current year 12 months and prior year 12 months combined position is as
**Unrestricted funds**
General fund
**Restricted funds**
Property Fund
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
80,471
8,290
88,761
**At 1.8.18**
**£**
930,732
-
930,732
**Incoming**
**resources**
**£**
68,401
92,475
160,876
follows:
**At 1.8.18**
**£**
930,732
-
930,732|**Resources**
**expended**
**£**
(53,190)
-
(53,190)
**Net**
**movement**
**in funds**
**£**
4,604
92,475
97,079
**Resources**
**expended**
**£**
(63,797)
-
(63,797)
**Net**
**movement**
**in funds**
**£**
31,885
100,765
132,650|**Movement**
**in funds**
**£**
27,281
8,290
35,571
**At**
**31.7.19**
**£**
935,336
92,475
1,027,811
**Movement**
**in funds**
**£**
4,604
92,475
97,079
**At**
**31.7.20**
**£**
962,617
100,765
1,063,382|
|---|---|---|---|
continued...
Page 9
## **Jalalia Mosque & Education Centre**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 July 2020**
## **11. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||**Incoming**|**Resources**|**Movement**|
|---|---|---|---|
||**resources**|**expended**|**in funds**|
||**£**|**£**|**£**|
|**Unrestricted funds**||||
|General fund|148,872|(116,987)|31,885|
|**Restricted funds**||||
|Property Fund|100,765|-|100,765|
|**TOTAL FUNDS**|249,637|(116,987)|132,650|
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 July 2020.
Page 10
## **Jalalia Mosque & Education Centre**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Grants
Subscriptions
**Investment income**
Rents received
**Total incoming resources**
**EXPENDITURE**
**Investment management costs**
Property repairs
Window Replacements
**Other**
Charitable Meals
**Support costs**
**Management**
Wages
Social security
Pensions
Funeral Expenses
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Cleaning
**Finance**
Bank charges
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income**|**Detailed Statement of Financial Activities**
**for the Year Ended 31 July 2020**
**31.7.20**
**31.7.19**
**£**
**£**
54,678
152,916
9,088
-
16,070
7,960
79,836
160,876
8,925
-
88,761
160,876
5,590
3,150
-
5,925
5,590
9,075
161
1,178
35,467
39,988
2,323
2,507
672
-
-
1,710
235
225
2,618
2,452
2,994
2,733
823
1,047
172
167
465
-
1,131
176
46,900
51,005
64
25
475
2,514
53,190
63,797
35,571
97,079|
|---|---|
|||
This page does not form part of the statutory financial statements
Page 11
**Issuer** M Raza & Co` **Document generated** Wed, 31st Mar 2021 15:37:06 BST **Document fingerprint** 25004a6bf51899feb1301bb14315e758
## **Parties involved with this document**
**Document processed Party + Fingerprint** Wed, 31st Mar 2021 15:54:37 BST FARAZ RAZA - Signer (7d0853ae3639003115b6e5a445725757) Fri, 2nd Apr 2021 14:49:44 BST Afzul Khan - Signer (3fa4813f25ec0bf5a43c9e52f398bdc8)
## **Audit history log**
## **Date**
## **Action**
Fri, 2nd Apr 2021 14:49:44 BST Fri, 2nd Apr 2021 14:49:44 BST Fri, 2nd Apr 2021 14:48:11 BST Wed, 31st Mar 2021 15:54:38 BST Wed, 31st Mar 2021 15:54:37 BST Wed, 31st Mar 2021 15:54:37 BST Wed, 31st Mar 2021 15:54:21 BST Wed, 31st Mar 2021 15:38:08 BST Wed, 31st Mar 2021 15:38:08 BST Wed, 31st Mar 2021 15:37:42 BST Wed, 31st Mar 2021 15:37:42 BST Wed, 31st Mar 2021 15:37:12 BST Wed, 31st Mar 2021 15:37:06 BST
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