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2021-03-31-accounts

CONTENTS
Contents 2
Corporate Details 3
Trustees'AnnualReport 4
Objects and Public Benefit 4
Activities 4
StrategicReport 5
Achievements and Performance 5
Plansforthefuture 10
flnancialReview 11
Structure,GovernanceandManagement 12
Statement ofTrustees' Responsibilities 13
IndependentAuditor'sReport 14
StatementofFinancial Activity 17
StatementofFinancial Position 18
StatementofCash Flows 19
NotestotheFinancialStatement 20-29

Notes
IncomingResources
DonationsandLegacies
3
ActivitiesforGeneratingFunds
4
InvestmentIncome
5
IncomefromCharitableActivities
6
OthersIncomingResources
7
TotalIncomingResources
Resources Expended
CostsofGeneratingDonationIncome
8
FundraisingCosts
9
InvestmentManagementCos1s
10
CharitableActivitiesCos1S
11
Supportcosts
12a
Governancecosts,
12b
Total Resources Expended
Net Income/Deficit BeforeFundMovements
GrossTransferBetweenFunds
24
Net Movement beforeotherrecognisedgainsand losses
Gains_I_(losses)onrevaluationofFixedassets
14
Net Movement inFunds
Reconciliationoffunds:
TotalFundsBroughtForward
TotalFundsasat31March2021
Alltheactivitiesof1hecorrpanyarefromcontinuingoperations.
Un restricted
Restricted
£
£
1,128, 194
47,589
79,220
776,544
116,873
1,576, 120
652,249
2,753,080
1,623,709
49,215
142,580
236,467
500
879,996
1,312,98i
662,850
81,662
Total
2021
£
1,175,783
79,220
776,544
1,692,993
652,249
4,376,789
49,215
142,580
236,967
2,192,977
662,850
81,662
3,366,251
Total
2020
£
1,223,068
455,813
1,005,072
1,2121550
i30,504
4,027,008
50,178
168,384
258,509
2,106,324
659,572
82,018
2,052,770
1,313,481
3,324,986
702,022
702,022
702,022
34,838,907
35,540,929
700,310
310,227
211,038
(211,038)
i,010,538
1,0101538
11010,538
35,540,929
36,551,467
911,348
99,190
911,348
99,190
31,501,272
4,039,657
32,412,620
4,138,847

Note
Fixed Assets:
FreeholdLandandBuildings
14
LeaseholdLandandBuildings
14
InvestmentProperties
14
Fixrure,fittingsandequipment
14
InvestmentinSubsidiaries
1.18
Current Assets:
Stock
Debtors&prepayments
15
Cashatbank&inhand
Current Liabilities:
Amountfallingduewithinoneyear
16
Net Current Assets_I_(Liabilities)
Total Assets lessCurrentLiabilities
Creditors:
Amountfallingdueafteroneyear
17
Total Net Assets
FundsoftheCharity
RestrictedFunds
23
UnrestrictedFunds
24
GeneralFunds
DesignatedFunds
Total Funds as at31March2021
£
3,449
836,767
2,080,097
2,920,313
2,945,299


Total
2021
£
£
13,281,232
10,456,034
16,049,751
472,239
1
40,259,257
3,662
717,640
1,417,011
2,138,313
3,021,588
{24,986}
40,234,271
3,682,804
36,551,467
4,138,847
626,566
32,412,620
30,874,706
36,551,467
Total
2020
£
13,281,232
10,456,034
16,049,751
448,224
1
40,235,242
(883,275)

1,311,i64
31, 101,456
39,351,967
3,811,038
35,540,929
4,039,657
31,501,272
35,540,929

Cash OutflowfromOperating Activities
OperatingSurplus
Depreciation
OtherInvestmentIncome
(Gain)/Lossonfixedassetdisposal
(lncrease)/DecreaseinDebtors
(lncrease)/DecreaseinStock
lncrease/(Decrease)inCreditors
CashfromOperations
Net Cash Generated from Operations
Cash OutflowfromInvestment Activities
PurchaseofTangibleFixedAssets
lnveslmantinSubsidiary
Fixedassetsdisposal
Interest_I_Profitoninvestrrent
Net Cashinflow/outflowfrominvestment Activities
Cash OutflowfromFinancing Activities
Increase/(Decrease)ofLongTermLoan
Increase/(Decrease)ofOardHasanah(PrivateLoan)
Net lncrease/(decrease) in Cash and Cash Equivalent
OpeningCashandCashEquivalents
ClosingCashandCashEquivalents
Reconciliation:
Cashatbankandinhand
Notes
£
1,010,538
83,354
(2,341)
(119,127)
213
(i,687)
970,951
(107,471)
(134,035)
(68,700)
2021
£
970,951
(105,130)
(202,735)
663,086
1,417.011
2,080,097
2,080,097
£
702,022
74,675
(2,466)
(17,215)
(2)
(88,357)
668,658
(528,611)
2,466
(i17,849)
(344,084)
2020
£
668,658
(526,144)
(461,933)
(319,420)
1,736,431
1,417,011
1,417,011
1,417,011
£
702,022
74,675
(2,466)
(17,215)
(2)
(88,357)
668,658
(528,611)
2,466
(i17,849)
(344,084)
2020
£
668,658
(526,144)
(461,933)
(319,420)
1,736,431
1,417,011
1,417,011
1,417,011

3
Voluntary Income
Note
GeneralDonations
BarakaKhanVisitorCentre
ArchivingProject
GiftAid
4
ActivitiesforGenerating Funds
Ha!!andRoomHire
FundraisingActivities
Bookstallandsimilarsales
Charitypackagesponsorships
5
Investment Income
RentandServicesCharges
ProfitonBankDepositsandinvestments
6
Income from Charitable Activities
a)EducationalProjects
AlMizanSchool
LondonEastAcademy
ELMEveningMadrasah
b}ContributionstoELMTforserviceuse
AlMizanSchool
LondonEastAcademy
c)Othercharitablefunds
FitrFund
ZakatFund
WelfareFund
CounsellingProjects
WinterFoodCarrpaign(lslamcRelie~
BurialSupport
Covid19Comm.mflySupporltEECF
lflarandltikaf
NHSCommunflyInvestmentScheme
Total
ThecontributionsbytheschoolsforuseofELMTfacilities
7
Other Incoming Resources
HMRCJobRetentionScheme
UserGroups'Contributions
WeddingandAttestations
Sundry
Total Income
Unrestricted
Restricted
2021
£
£
£
1,052,277
1,052,277
47,589
47.589
75,9i 7
75,917
1,128,194
47,589
1,175.783
Unrestricted
Restricted
2021
£
£
£
4,054
a ni;a
ltVUT
68,322
68,322
6,845
6.845
79,220
79,220
Unrestricted
Restricted
2021
£
£
£
774,202
774,202
2,341
2,341
776,544
776,544
Unrestricted
Restricted
2021
£
£
£
452, 195
452,195
749,077
749,077
58,798
58,798
1,260,070
1,260,070
39,876
39,876
50,528
50,528
9QA04
90.404
66,982
66,982
60,254
60,254
1,333
1,333
39,600
39,600
13,750
13,750
79,535
79,535
34,596
34,596
26,469
26,469
20,000
20,000
26,469
316,049
342,518
116,873
1,576,120
1,692,993
arereflectedintheschools'coslsinNote11.
Unrestricted
Restricted
2021
£
£
£
629,435
629,435
16,270
16,270
M44
Bi544
652,249
652,249
2,753,060
1,623,709
4,376,789
2020
£
1,195,113
1,166
26,790
i,223,069
2020
£
178,003
46,360
47,171
184,280
455,813
2020
£
1,002,606
2,466
1,005,072
2020
£
318,906
667,267
74,264
1,060,437
39,876
50,528
90,404
54,900
25,341
21,872
50,000
72,033
224,146
1,284,583
2020
£
14,336
32,210
11,925
581471
4,027,007

8
9
10
11
VoluntaryCost
Note
PrintingandPublicity
VolunteerExpenses
Insurance
13
Subscriptions
Fundraising Cost
SalariesandEmployer'sNlC
FundraisingEventsandCampaigns
BookstallandSimilarSupplies

Investment Management Costs
SalariesandEmployer'sNIC
13
PremisesExpenses
13
Insurance
13
ManagemantFees
FinanceCharges
WaqfLtd.
Charitable Activities
EducationalProjects
AlMizanSchool
LondonEastAcademy
ElmEveningMadrasah
WelfareFundDistribution
CounsellorFees
NHSCommunityInvestmentScheme
FitrFundDistribution
ZakatFundDistribution
SalariesandEmployer'sNIC
13
PremisesExpenses
13
ArchivingExpenses
BarakaKhanVisttorCentre
WinterFoodCampaign(lslarricRelie~
BurialSupport
Covid19CommunitySupport
lftarandltikafExpenses
Telephone,Faxandlnterhet
13
CorrputersandITExpenses
13
Pos1ageandS1ationery
13
Unrestricted
Restricted
2021
£
£
£
29,202
29,202
2,314
2,314
11,136
1I,136
6,564
6,564
49,215
49,215
Unrestricted
Restricted
2021
£
£
£
60,972
60,972
75,518
75,518
6,089
6,089
142,580
142,580
Unrestricted
Restricted
2021
£
£
£
99,245
99,245
90,467
90,467
46,755
46,755
500
500
236,467
500
236,967
Unrestricted
Restricted
2021
£
£
£
428,551
428,551
588,276
5881276
74,909
74,909
1,091,736
1,091,736
3,000
3,000
54,478
54,478
66,475
66A75
4,960
4,960
128,913
128,913
225,556
225,556
620,904
620,904
i1,642
11,642
2,640
2,640
13,121
13,121
55,071
55,071
9;857
9,857
21,097
21,097
4,775
4,775
7,088
7,088
576
576
879,996
92,332
972,328
879,996
1,312,981
2,192,977
2020
£
23,240
5,915
9,219
11,804
50,178
2020
£
81,099
61,401
25,885
168,385
2020
£
97,021
102,410
59,078
530
259'°39
2020
£
450,468
617,436
76i881
1,144,784
26,929
46,791
54,900
3MBO
165,300
220,502
622,503
11,461
704
18,285
3,430
7,325
1;903
886,114
2, 106,324

Notestothe
for theYear
Notestothe
for theYear
Notestothe
for theYear
FinancialStatements
Ended31March2021
12
13
SupportandGovernanceCosts:
Note
a)Support Costs
SalariesandErrployer'sNIC
"13
Insurance
i3
Telephone,Faxandlnte_rnet
i3
CorrputersandITExpenses
i3
PostageandStationery
13
LegalandProfessionalFees
TrainingandCourses
PayrollServices
Book-KeepingandAccountancy
BankandCreditCardCharges
Sundry
DepreciationonFFandEquipment
LossonFAdisposal
b) Governance Costs
SalariesandErrployer'sNIC
i3
Auditorremuneration
MeetingsandTraining
LegalandProfessionalFees
Total Expenses
Basisof
AllocationofCosts:
alloTotal
a)Charitable Activities:
CleaningandSupportServices
1:g
263,825
ServiceCharges
1 : 1
6,106
GeneralRa1esandWater
1:9
36,769
LightingandHeating
1:9
133,897
RepairsandMaintenance
1:9
258,271
698,866
b)Su~~ortCosts:
CorrputerandITExpenses
1 : 1
14,176
PostageandStationery
1 ; 1
1,152
Insurance
1 : 1
22,271
SalariesandErrployer'sNIC56:8:11:25
902,225
Telephone,FaxandInternet
1 : 1
9,551
949,375
Unrestricted
Restricted
2021
2020
£
£
£
£
505,246
505.246
493,924
11,136
11,136
9,219
4,775
4,775
3,430
7,088
7,088
7,325
576
576
1,903
20,358
20,358
12,151
600
600
21692
2,940
8,800
8,800
8,800
32,390
32,390
25,988
4,685
4,685
25,996
67,196
67,196
651205
662,850
662,850
659j572
72,178
72,178
70,561
9,160
9,160
9,160
324
324
2,298
81,662
81,662
82,018
744,512
744,512
741,591
2,052,770
1,313,481
3,366,251
3,325,515
Support
Voluntary
Investment
Charitable
Costs
Governance
Costs
Mgtcost
Activities
26,382
237,442
3,053
3,053
9,311
27,457
13,390
120,508
25,827
232,444
77,963
620,904
7,088
7,088
576
576
11,136
i1,136
505,246
72,178
99,245
225,556
4,775
4,775
528,820
72, 178
11, 136
99,245
237;996
698,866
14,176
1,152
22,271
902,225
9,551
949,375

14
Tangible Fixed Assets:
Freehold
Leasehold
Land&BuildingLand&Building
Costorvaluation:
£
£
At1April2020
13,281,232
10,456,034
Addition
Gains_I_(losses)onfairvalueofFixedassets
Disposal
PropertiesTransferred(to)I_fromCAlnvestrrnnt
LandandBuildingstransferredtoFAInvestment
13,281,232
10,456,034
Depreciation:
At1April2020
Chargefortheyear
EliminatedbyDisposal
1>1~~0~~1,\1~1
••~
l'H::tDUUI\Vd!Ut::
Asat31March2021
13,281,232
10,456,034
Asat31March2020
13,281,232
10,456,034
Thenetbookvalueoftangible fixed assets investment comprised:
lnvestrrnntproperties:
FreeholdLandandbuildings
LongleaseholdLandandbuildings
TolalInvestmentProperty
FairValuereconciliation
CostofinvestmentProperties
Reclassificationsandadditions
Gains_I
(losses)onrevaluationofFixedassets
Freehold
Leasehold
Land&BuildingLand&Building
£
£
13,281,232
10,456,034
Freehold
Leasehold
Land&BuildingLand&Building
£
£
13,281,232
10,456,034
Investment

Properties
£
16,049,751
Fixtures,Fittings
&Equipment
£
1,463,855
i07,471

Total
£
41,250,872
107,471
13,281,232
10,456,034
16,049,751
1,571,326
41,358,343
1,015,732
83,354
1.Q15,732
83,354
13,281,232
10,456,034
16,049}51
1,099,087
472,239
1,099,087
40,259,256
40,235,141
2020
£
6,600,237
9,449,514
16,049,751
2020
£
16,049,751
16,049,751
13,281,232
10,456,034
16,049,751
448,124
2021
£
6,600,237
9,449,514
16,049,751
2021
£
16,049,751
16,049,751
FairValuereconciliation
£
CostofinvestmentProperties
16,049,751
Reclassificationsandadditions
Gains_I_(losses)onrevaluationofFixedassets
16,049,751
£
16,049,751
16,049,751
FairValuereconciliation
£
CostofinvestmentProperties
16,049,751
Reclassificationsandadditions
Gains_I_(losses)onrevaluationofFixedassets
16,049,751
£
16,049,751
16,049,751
FairValuereconciliation
£
CostofinvestmentProperties
16,049,751
Reclassificationsandadditions
Gains_I_(losses)onrevaluationofFixedassets
16,049,751
£
16,049,751
16,049,751
Mixeduseland&buildings(witt1investmentelerrent),werelastsubjecttoaprofessionalvaluationduringthefinancialyear2018/19,
andthetrusteeshaveconsideredthatnofairvalueadjustrnenl.'3wererequiredduringtheyear(seebelow}.Professionalvaluations
werealsomadeonallsoleinvestmentpropertiesinJuly2020.TheTrusteeshaveconsideredthatnofairvalueadjustmentsare
requiredintheperiodtoMarch2021,aspropertyprices_have_remainedstable,withnolong-standingeffectsfromthepandemic.
Property
Cost B/fwd
Cost@
Additions_I_
EastLo,ndonMosque
LondonMuslimCentreIncludingBusinessCentre
MaryamCentre
WellandsWay(Northampton)
Allotherresidentialpropertiesareasfollows:
31.03.2021
Disposals
£
£
£
5,203,000
5,203,000
15,825,000
15,825,000
12,650,000
12,650,000
379,016
379,016
34,057,016
84,057,016
FairValue
FairValue@
Gain_I_(Loss)
B/fwd
31.03.2021
£
£
£
Tolalnurrberofproperties:8
15
Debtors&Prepayments:
5,730,000
2021
5,730,000
2020
Prepayments
RentandOthers
Welfaredebtors
Payrolldebtors
JobRetentionScheme
StudentFees
Baddebts
£
61,016
488,886
20,000
779
47,678
243,798
(25,390)
836,767
£
72,522
468,453
i0,000
1,534
187,793
(22,663)
717,640
Gain_I_(Loss)
£
FairValue@
31.03.2021
£
5,730,000
2020
£
72,522
468,453
i0,000
1,534
187,793
(22,663)
717,640

16
Creditors: Falling due within one year
OtherTaxesandSocialSecurityCos1s
TradeCreditors
RentandHallHireDeposits
AdvanceTuitionFees
AccrualsandDeferredlncoma
AlRayan(IBB)BankLoan
QardHasanah-PrivateLoan
PensionContributions
17
Creditors: Falling due aftermorethan one year
QardHasanah-PrivateLoan
BankLoans
2021
2020
£
49,260
102,810
104,531
337,150
259,547
180,789
1,893,873
17,339
2,945,299
£
48,379
111,733
106,909
347,100
245,401
180,789
1,968,373
12,903
3,021,588
2021
2020
£
2,886,573
796,231
3,682,804
£
2,880,773
930,265
3,811,038
18
AnalysisofStaffCosts:
TotalSalaries
Employer'sNIC
PensionContributions
TotalEmployrrentcost
Averagenurrberofemployees:Support
Averagenurrberofemployees:Directcharitable
Employeespaidinexcessof£60,000
2021
£
1,894,759
137,146
96,562
2,128A66
33
88
121
2020
£
1,840,045
122,888
79,921
2,042,855
31
83
~~114~~


PensionsRegulatorinApril2019.Errployer'scontributionsmadetopensionschemeswere£96,562(2020:£79,921
anexpenseunderstaffemoluments.
),recognisedas
22
Deferred income:
2021
£
Atstart01.04.2020
558,220
Additionsduringtheyear
552,151
Arrountsreleasedtoincome
(558,220)
Atend31.03.2021
552,151
2020
£
622,055
558,220
(622,055)
558,220
Restricted Fund Movements
Capital Grants
LDACapitalGrant
SureStartCapitalGrant
NRFCapitalGrant
ERDFCapitalGrant
41Fieldgate Street
MaryamAcademy
Educational Projects
LondonEastAcademy
AlMizan
EveningMadrasah
GeneralProjects
ZakatFitrFund
WelfareFunds
PennyAppeaVEECFCounsellingGrants
ArchivingProject
BarakaKhanVisitorCentre
WinterFoodCampaign(lslanicRelie~
BurialSupport
Covid19Comm.mitySupport'EECF
NHSConmunitylnvestmentScheme
Waqf
Opening
Incoming
Resources
Closing
Balance
Resources
Expended
Adjustment
Balance
01.04.2020
31.03.2021
£
£
£
£
£
710,750
710,750
258,000
258,000
700,000
700,000
750,000
750,000
2,418,750
2,418,750
822,454
822,454
159,131
159,131
142,301
749,077
588,276
303,101
61,528
452,195
428,551
(61,528)
23,644
25,328
58,798
74,909
9,218
229,157
1,260,070
1,091,736
(61,528)
335,963
161,678
(161,678)
9,315
127,236
71,435
65,116
i14,127
1,333
3,000
112,460
3,209
39,600
54,478
1;,669
7,137
47,589
11,642
43,083
114,701
2,640
112,060
13,750
i3,121
629
79,535
55,071
24,463
34,596
9,857
24,738
20,000
20,000
500
500
4,039,658
1,623,709
1,313,480
(211,038)
4,138,847

24
MovementinFunds
Asat1April2020
Currentyearsurplus
Gains_I_(losses}onrevaluationofFixedassets
Currentyeartransfer
Asat31March2021
Unrestricted
Fund
£
626,566
700,310
Designated
Fund
£
30,874,706
Unrestricted
Total
£
31,501,272
700,310
(15,712)
226,750
211,038
Restricted
Fund
£
4,039,657
310,227
(211,038)
1,311,164
31.101,456
32,412,620
4,138,847
Total
Fund
£
35,540,929
1.Q10,538
36,551,467
Auditor'sRemunerationfortheauditofthecharity'sannualaccounts
FeesPayabletothecharity'sauditorfornon-auditservices
2021
£
11,250
11,210
2020
£
11,250
11

Cash
Cashequivalents
Overdraftfacility
Totalcash
Privateloans<1year
Privateloans>1 year
Bankloans<1 year
Bankloans>iyear
Financeleases
Totalborrowings
TOTAL
Atstart
Acq/disp
New
Fairvalue
ofyear
Cashflows
ofsubsidiariesfinanceleasesmovements
£
£
£
£
£
1,417,011
663,086
Forex
Othernon-
Atend
movementscashchanges
ofyear
£
£
£
2,080,097
1,4171011
663,0B6
(i,968,373)
74,500
(2,880,773)
(5,800}
(180,789)
180,789
(930,265)
2,080,097
(1,893,873)
(2,886,573)
(180,789)
(180,789)
134,035
(796,230)
(5,960,200)
249,489
(46,754)
(5,757,465)
(4,543,189)
912,576
(46,754)
(316n,3sa)