REGISTERED CHARITY NUMBER: 1119082
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 July 2021
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 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
Jalalia Mosque & Education Centre
Report of the Trustees for the Year Ended 31 July 2021
The trustees present their report with the financial statements of the charity for the year ended 31 July 2021. 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.
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 Trustees M Sujon Executive Member K Miah Trustee K Islam Trustee J Miah Trustee M Ali Trustee D Miah Chairman A Miah Vice Chairman A Khan Secretary M Islam Assistant Secretary A B Chowdhury Treasurer A T Khan Assistant Treasurer D Hussain Executive Member A Ali Executive Member Y Khan Executive Member M S Miah Executive Member S Khan Executive Member Independent Examiner M Raza & Co Chartered Certified Accountants 166 Whitchurch Road Cardiff South Glamorgan CF14 3NA 24 May 2022 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.............................................................................. A Khan - Trustee
Page 1
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 2021.
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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
WASIF RAZA
Wasif Raza Association of Chartered Certified Accountants M Raza & Co Chartered Certified Accountants 166 Whitchurch Road Cardiff South Glamorgan CF14 3NA
Date: .............................................24 May 2022
Page 2
Jalalia Mosque & Education Centre
Statement of Financial Activities
for the Year Ended 31 July 2021
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Investment income 2 Total EXPENDITURE ON Raising funds 3 Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 126,380 10,200 136,580 55,181 620 55,801 80,779 962,617 1,043,396 |
Restricted fund £ - - - - - - - 100,765 100,765 |
31.7.21 Total funds £ 126,380 10,200 136,580 55,181 620 55,801 80,779 1,063,382 1,144,161 |
31.7.20 Total funds £ 79,836 8,925 88,761 53,029 161 53,190 35,571 1,027,811 1,063,382 |
|---|---|---|---|---|
The notes form part of these financial statements
Page 3
Jalalia Mosque & Education Centre
Balance Sheet
31 July 2021
| 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 (62,721) (2,886) (65,607) 948,396 95,000 1,043,396 |
Restricted fund £ 93,238 102,527 - 102,527 195,765 (95,000) 100,765 |
31.7.21 Total funds £ 1,107,241 39,806 (2,886) 36,920 1,144,161 - 1,144,161 1,043,396 100,765 1,144,161 |
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 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. A Khan - Trustee
The notes form part of these financial statements
Page 4
Jalalia Mosque & Education Centre
for the Year Ended 31 July 2021
Notes to the Financial Statements
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 | ||
|---|---|---|
| 31.7.21 | 31.7.20 | |
| £ | £ | |
| Rents received | 10,200 | 8,925 |
continued...
Page 5
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2021
3. RAISING FUNDS
Raising donations and legacies
| Raising donations and legacies | ||
|---|---|---|
| 31.7.21 | 31.7.20 | |
| £ | £ | |
| Support costs | 47,686 | 47,439 |
| Investment management costs | ||
| Property repairs | 31.7.21 £ 7,495 |
31.7.20 £ 5,590 |
| Aggregate amounts | 55,181 | 53,029 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2021 nor for the year ended 31 July 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2021 nor for the year ended 31 July 2020.
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 Investment income Total EXPENDITURE ON Raising funds Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward |
Unrestricted fund £ 71,546 8,925 80,471 53,029 161 53,190 27,281 935,336 |
31.7.21 - Restricted fund £ 8,290 - 8,290 - - - 8,290 92,475 |
31.7.20 5 Total funds £ 79,836 8,925 88,761 53,029 161 53,190 35,571 1,027,811 |
|---|---|---|---|
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
continued...
Page 6
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2021
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted fund £ TOTAL FUNDS CARRIED FORWARD 962,617 7. TANGIBLE FIXED ASSETS Improvements Freehold to property property £ £ COST At 1 August 2020 and 31 July 2021 744,249 347,521 DEPRECIATION At 1 August 2020 and 31 July 2021 - - NET BOOK VALUE At 31 July 2021 744,249 347,521 At 31 July 2020 744,249 347,521 8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors 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 |
Restricted fund £ 100,765 Fixtures and fittings £ 37,591 22,120 15,471 15,471 31.7.21 £ 1 2,885 2,886 31.7.21 £ - 31.7.21 £ - |
Total funds £ 1,063,382 Totals £ 1,129,361 22,120 1,107,241 1,107,241 31.7.20 £ - 2,885 2,885 31.7.20 £ 62,000 31.7.20 £ 62,000 |
||
|---|---|---|---|---|
continued...
Page 7
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2021
11. MOVEMENT IN FUNDS
| At 1.8.20 £ Unrestricted funds General fund 962,617 Restricted funds Property Fund 100,765 TOTAL FUNDS 1,063,382 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 136,580 TOTAL FUNDS 136,580 Comparatives for movement in funds At 1.8.19 £ Unrestricted funds General fund 935,336 Restricted funds Property Fund 92,475 TOTAL FUNDS 1,027,811 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 80,471 Restricted funds Property Fund 8,290 TOTAL FUNDS 88,761 |
Net movement in funds £ 80,779 - 80,779 Resources expended £ (55,801) (55,801) Net movement in funds £ 27,281 8,290 35,571 Resources expended £ (53,190) - (53,190) |
At 31.7.21 £ 1,043,396 100,765 1,144,161 Movement in funds £ 80,779 80,779 At 31.7.20 £ 962,617 100,765 1,063,382 Movement in funds £ 27,281 8,290 35,571 |
|---|---|---|
continued...
Page 8
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2021
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Property Fund TOTAL FUNDS |
At 1.8.19 £ 935,336 92,475 1,027,811 |
Net movement in funds £ 108,060 8,290 116,350 |
At 31.7.21 £ 1,043,396 100,765 1,144,161 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Property Fund TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 217,051 (108,991) 108,060 8,290 - 8,290 225,341 (108,991) 116,350 |
|---|---|
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2021.
Page 9
Jalalia Mosque & Education Centre
Detailed Statement of Financial Activities
for the Year Ended 31 July 2021
| 31.7.21 | 31.7.20 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | (2) | - |
| Donations | 82,208 | 54,678 |
| Grants | 2,321 | 9,088 |
| Subscriptions | 41,853 | 16,070 |
| Investment income | 126,380 | 79,836 |
| Rents received | 10,200 | 8,925 |
| Total incoming resources | 136,580 | 88,761 |
| EXPENDITURE | ||
| Investment management costs | ||
| Property repairs | 7,495 | 5,590 |
| Other | ||
| Charitable Meals | 620 | 161 |
| Support costs | ||
| Management | ||
| Wages | 32,222 | 35,467 |
| Social security | 1,119 | 2,323 |
| Pensions | 432 | 672 |
| Funeral Expenses | 4,200 | - |
| Rates and water | 162 | 235 |
| Insurance | 2,594 | 2,618 |
| Light and heat | 2,852 | 2,994 |
| Telephone | 836 | 823 |
| Postage and stationery | - | 172 |
| Sundries | 1,777 | 465 |
| Cleaning | 1,017 | 1,131 |
| Finance | 47,211 | 46,900 |
| Bank charges | - | 64 |
| Governance costs | ||
| Accountancy and legal fees | 475 | 475 |
| Total resources expended | 55,801 | 53,190 |
| Net income | 80,779 | 35,571 |
This page does not form part of the statutory financial statements
Page 10
Issuer M Raza & Co` Document generated Tue, 19th Apr 2022 12:41:14 BST Document fingerprint 28c98306bc4cf8f3d486f9b3b37ab264
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