REGISTERED CHARITY NUMBER: 1119082
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 July 2022 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 2022
| 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 2022
The trustees present their report with the financial statements of the charity for the year ended 31 July 2022. 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.
Significant activities
Throughout the year the mosque hold regular islamic teaching classes for children along the usual activities of 5 times prayers, jummah and funerals.
We are looking to set up more activities for the children in the future which will hopefully mean children frequent the mosque more regularly and spend more time there whilst playing and practicing.
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 (resigned 29.1.22) K Miah Trustee K Islam Trustee J Miah Trustee M Ali Trustee D Miah Chairman (resigned 29.1.22) A Miah Vice Chairman (resigned 29.1.22) Afzul Khan Secretary Mohibul Islam Joint Secretary A B Chowdhury Treasurer (resigned 29.1.22) A T Khan Assistant Treasurer (resigned 29.1.22) D Hussain Executive Member (resigned 29.1.22) A Ali Executive Member (resigned 29.1.22) Y Khan Executive Member (resigned 29.1.22) M S Miah Executive Member (resigned 29.1.22) S Khan Executive Member (resigned 29.1.22) Lilu Miah Chairman (appointed 30.1.22) Yawar Ali Vice Chairman (appointed 30.1.22) Mohammed Sumon Ali Treasurer (appointed 30.1.22) Nurul Islam Joint Treasurer (appointed 30.1.22) Abdul Koduse Member (appointed 30.1.22) Abdul Shahin Member (appointed 30.1.22) Syed Ali Member (appointed 30.1.22) Kholilur Rehman Member (appointed 30.1.22) Parvez Khan Member (appointed 30.1.22) Kobir Miah Member (appointed 30.1.22) Foyz Miah Member (appointed 30.1.22) Iqbal Ahmed Member (appointed 30.1.22)
Page 1
Abdul Malik MembÈr lappointed 30.1.221 PagÈ I
Jalalia Mosque & Education Centre
Report of the Trustees for the Year Ended 31 July 2022
REFERENCE AND ADMINISTRATIVE DETAILS 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 20 September 2023 and signed on its behalf by:
Sumon ali
Mohammed Sumon Ali (Oct 4, 2023, 1:23pm) Mohammed Sumon Ali - Treasurer
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 2022.
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 (Oct 4, 2023, 1:22pm)
Wasif Raza
The Association of Chartered Certified Accountants
M Raza & Co Chartered Certified Accountants 166 Whitchurch Road Cardiff South Glamorgan CF14 3NA
Date: ............................................. 04 Oct 2023
Page 3
Jalalia Mosque & Education Centre
| INCOME AND ENDOWMENTS FROM Donations and legacies Investment income Total EXPENDITURE ON Raising funds Charitable activities Expenses Other Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Statement of Financial Activities for the Year Ended 31 July 2022 Unrestricted Restricted fund fund Notes £ £ 92,490 - 2 10,200 - 102,690 - 3 61,785 - 4,180 - 943 - 66,908 - 35,782 - 1,043,396 100,765 1,079,178 100,765 |
Statement of Financial Activities for the Year Ended 31 July 2022 Unrestricted Restricted fund fund Notes £ £ 92,490 - 2 10,200 - 102,690 - 3 61,785 - 4,180 - 943 - 66,908 - 35,782 - 1,043,396 100,765 1,079,178 100,765 |
31.7.22 Total funds £ 92,490 10,200 102,690 61,785 4,180 943 66,908 35,782 1,144,161 1,179,943 |
31.7.21 Total funds £ 126,380 10,200 |
|---|---|---|---|---|
| for the Year Ended 31 July 2022 | ||||
Notes 2 3 |
Unrestricted fund £ 92,490 10,200 102,690 61,785 4,180 943 66,908 35,782 1,043,396 1,079,178 |
|||
| 136,580 | ||||
| 55,181 - 620 |
||||
| 55,801 | ||||
| 80,779 1,063,382 |
||||
| 1,144,161 |
The notes form part of these financial statements
Page 4
Jalalia Mosque & Education Centre
| Balance Sheet 31 July 2022 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 6 1,017,093 CURRENT ASSETS Cash at bank and in hand (30,028) CREDITORS Amounts falling due within one year 7 (2,887) NET CURRENT ASSETS (32,915) TOTAL ASSETS LESS CURRENT LIABILITIES 984,178 NET ASSETS 984,178 FUNDS 8 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ 93,238 102,527 - 102,527 195,765 195,765 |
31.7.22 Total funds £ 1,110,331 72,499 (2,887) 69,612 1,179,943 1,179,943 1,079,178 100,765 1,179,943 |
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 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 20 September 2023 and were signed on its behalf by:
Sumon Ali - 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 2022
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
| 31.7.22 | 31.7.21 | |
|---|---|---|
| £ | £ | |
| Rents received | 10,200 | 10,200 |
continued...
Page 6
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2022
3. RAISING FUNDS
Raising donations and legacies
| 31.7.22 | 31.7.21 | |
|---|---|---|
| £ | £ | |
| Support costs | 54,819 | 47,686 |
| Investment management costs | ||
| 31.7.22 | 31.7.21 | |
| £ | £ | |
| Property repairs | 6,861 | 7,495 |
| Aggregate amounts | 61,785 | 55,181 |
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 July 2022 nor for the year ended 31 July 2021.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 July 2022 nor for the year ended 31 July 2021.
5. 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 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 |
Total funds £ 126,380 10,200 |
|---|---|---|---|
| 136,580 | |||
| 55,181 620 |
|||
| 55,801 | |||
| 80,779 1,063,382 |
|||
| 1,144,161 |
continued...
Page 7
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2022
6. TANGIBLE FIXED ASSETS
| Freehold property £ COST At 1 August 2021 744,249 Additions - At 31 July 2022 744,249 DEPRECIATION At 1 August 2021 and 31 July 2022 - NET BOOK VALUE At 31 July 2022 744,249 At 31 July 2021 744,249 7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors 8. MOVEMENT IN FUNDS Unrestricted funds General fund Restricted funds Property Fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS |
Improvements to property £ 347,521 - 347,521 - 347,521 347,521 At 1.8.21 £ 1,043,396 100,765 1,144,161 Incoming resources £ 102,690 102,690 |
Fixtures and fittings £ 37,591 3,090 40,681 22,120 18,561 15,471 31.7.22 £ 2 2,885 2,887 Net movement in funds £ 35,782 - 35,782 Resources expended £ (66,908) (66,908) |
Totals £ 1,129,361 3,090 1,132,451 22,120 1,110,331 1,107,241 31.7.21 £ 1 2,885 2,886 At 31.7.22 £ 1,079,178 100,765 1,179,943 Movement in funds £ 35,782 35,782 |
|---|---|---|---|
continued...
Page 8
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2022
8. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.8.20 £ Unrestricted funds General fund 962,617 Restricted funds Property Fund 100,765 TOTAL FUNDS 1,063,382 Comparative net movement in funds, included in the above are as follows: |
Net movement in funds £ 80,779 - 80,779 |
At 31.7.21 £ 1,043,396 100,765 |
|---|---|---|
| 1,144,161 | ||
| Unrestricted funds General fund TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 136,580 (55,801) 80,779 136,580 (55,801) 80,779 |
Incoming Resources Movement resources expended in funds £ £ £ 136,580 (55,801) 80,779 136,580 (55,801) 80,779 |
|---|---|---|
| 80,779 |
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 1.8.20 £ 962,617 100,765 1,063,382 |
Net movement in funds £ 116,561 - 116,561 |
At 31.7.22 £ 1,079,178 100,765 |
|---|---|---|---|
| 1,179,943 |
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 TOTAL FUNDS |
Incoming Resources Movement resources expended in funds £ £ £ 239,270 (122,709) 116,561 239,270 (122,709) 116,561 |
Incoming Resources Movement resources expended in funds £ £ £ 239,270 (122,709) 116,561 239,270 (122,709) 116,561 |
|---|---|---|
| 116,561 |
continued...
Page 9
Jalalia Mosque & Education Centre
Notes to the Financial Statements - continued
for the Year Ended 31 July 2022
9. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 July 2022.
Page 10
Jalalia Mosque & Education Centre
| INCOME AND ENDOWMENTS Donations and legacies Gifts Donations Grants Subscriptions Investment income Rents received Total incoming resources EXPENDITURE Other trading activities Licensing Investment management costs Property repairs Charitable activities Gifts 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 Governance costs Accountancy and legal fees Total resources expended Net income |
Detailed Statement of Financial Activities for the Year Ended 31 July 2022 31.7.22 31.7.21 £ £ (1) (2) 74,091 82,208 - 2,321 18,400 41,853 92,490 126,380 10,200 10,200 102,690 136,580 105 - 6,861 7,495 4,180 - 943 620 43,986 32,222 - 1,119 861 432 - 4,200 128 162 2,397 2,594 4,409 2,852 1,160 836 461 - - 1,777 967 1,017 54,369 47,211 450 475 66,908 55,801 35,782 80,779 |
|---|---|
This page does not form part of the statutory financial statements
Page 11
Issuer M Raza & Co Document generated Wed, 4th Oct 2023 13:21:06 UTC Document fingerprint 8fbe521e79abb950c4a7054ad578d4cd
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