Reglstered number: 06552666 Charity numbor: 1125833 Green Lane Ma8lld and Communlty Contro Trustees, report and financial statements For the year ended 31 December 2021 GREEN LANE MASJID & COMMUNITY CENTRE Gre8n Lane Maslld and Communlty Centre (A company Ilmlted by guaranto•1 Contents Page 1-88 Annual report Referencg and admlnl$tratlve deto118 of the Charlty, It8 TrustO08 and advlsor5 89 Trustegs, report 90-96 Independent audltord. report on the flnan¢lal stalom•nts 97-100 Consolldatod ststomont of financlal actlviti98 101 Con8olldated balance 8h8et 102 Charlty balanco shoot 103 Con6011dated stat&m8nt ol ¢a8h flow8 104 Not•s to tho financial statgmonts 105- 127 The following pages do not fomi part of the statutory financial ststements.. REEN LANE MA¥ [* COMMVNITYCENTR£ IIIC Olb8 111 ane asji & Comrnunity Centre r Annual Report rl L• KELP QLllhA' PJ The places of .orshi are [only] for gso do not e anyone [Qur'an, 72.18] VE Contents Overview Message from Our Chair of Trustees & CEO Our Vision & Our Work !- 10 2021 January February March 14 18 22 April May June 28 32 36 July August September October November 40 46 50 56 60 December 66 Public Relations Media Leadership Engagement Partners 74 76 78 80 Financial & Legal Financial Summary Legal & Administrative Details¢. 84 87 gi￿ ia VIEW. i i. Message from Our Chair of Trustees Assalainu alaykum Ipeace be upon you), For the past 14 years, I have been blessed to be involved in the management of Green Lane Masjid as Chair of Trustees and 2021 was no differeiil. 2021 was the year of the aftermatli of the Covid pandemic. The return to some semblance of normality, led to a retu rii of ￿lan￿ of our mosque activities. The mosque is not only a spiritLial hub but a150 a social one, which for many Muslims enhances their worship and connection to the community. Alongside oiir daily prayers, Friday sermons and other social and welfare activities, maiiy were relieved at the return of Taraweeh prayers at the mosque in Rainadan. Witli Covid measures in place. the community was able to come to the I)IOSqLie to benefit from the cominunal worship during Ramadan. which everyone had missed since 2019. In tlie post-covid era, AlhamdLilillah, by the Grace of God. we were able to adapt our services to offei. botli onsite and online activitiÈs. to connect the people to the mosque in a way that was not possible pre-covid. We al. tl)e mosque, as well as the community. are more appreclativ@ of the benefits of online content and courses. Allah says in the Qur'an. 'Put yotir trlist in tlie Almighty, Most MercifLII' The teain of over 100 staf f and voliiiitèers at the m05qLie, showed tlielr trust in Allah aiid dedicated Ihelr efforts to tlie mosqLie. despite the uncertainty surrounding the pandeimic aiid these trylng times. l am grateful to Allah f irst and foremost, for the oppoytunlty to bÈ Iiwolved in Insplring, educati ng and serving tlie communily, and Secondly to atl our staff. volunteeT$, cominunity and partners, who make the work at the rnosque a reality. Thank you tcy everyone who supports us and lias patieiice with iis. during these ui)PFe*dented times. May Allah bless tlie work and efforts of all who make It posslble to soyve thp coiiiinuiiity ai)d tlie niosqiie, Mohammed Saeed Message from Our CEO AssalamLI alaykum {peace be upon you). GLMCC is Liltimately an or9anisation tSiat has built Its repiitation on following the QLiran aiid su iiiiali Itl)e proplietic way}. Witli that comes a lot of I"espoiislbility - in ensuring that tliese are not just words but a cultLire that we live and exemplify, Our vision Is to Instll God Into people's lives. That is at the heart of Mjhat WE do. A God-consciousiiess tliat Plislies everyone to be better. We look to instil mora15 and values in oiirselves, OLII" cl)ild Yen aiid oiir coiM11)unities. The prophet Muhaininad Ipbuh) said,'I hav.e come to complete the best of i. I,. Inan iiers., Ultiiiiately, as ali educational InstltLlte, we are buildlng character. T￿￿oUgh0 '.gop.d chcirJcter, through ii)Stilliiig ggod niorals and values, we can rèiiiove"a rot of."the ills In: Pii oiii. society. especl8lly li) oiir youth. Whetlier tl)at's violent ci ime, drirg èbtssé-, Èhtl-IbetaT .1 beliaviour, or even tlie Iltter that we 5.ee on our streets. All these th'ings can be allevlate¢ , through the teaching of good values.- I 'Alhairdulillah.:,weM¢Qritinue'to.gt.oW as an:'0s9"3iti¥jtr4.A aDtL¢AKtr-0O, see the ithpact that CLMCG whaiiing dLboth a IDe81 ahd watiunal'level, Wè are constantly t.rylng-. to innovate.anrl expaiid thè.,Way'we GENe,ourcoYiimLfftlt5èS. This report i5 a moMe￿,tO tskB Stty3ck anrf,fEflect on'whatwe've rione. As you réad thr4￿￿ IL you'll qat a glinlpse *sf 01] tb2lnuedil119 wsrkthat,wasknrledwfjvlnl0 I wauid likp to tskg t1rf5 gpp￿Ill￿ to thank of you - QUF.SUP.p.arters, donors, partners, st8fF and volunteRrs. ThDSg of you who SUPPDrt US through yourwoTd6. adlons and donatlonB. Th6 PYDphet Muharnpnad Ipbuh) said, 'One who dwifftot sPtOW tlwrnVth•ss to. ' wlll not bg t￿nI￿￿[ t• God.. Wowuld TWtha¥• achlgv•d thls immense output without th•N*OTt..￿.... yDurs•lM I p￿thatAlI3￿.•W.}l• b• qknif1￿1. weig145 all t hewity on your scale SJSafeguardlng edgbaston Btrmlngham City Council UNJVF.RSIIYT BIRMINCJHAM foundotlon west midlands pollce and crime I commi55ioner West Midlands Combined Authority LOFT25 www.unilyfm.nel AS-SUFFA Pharmory 83.5fm Communlty DevelopThntr Worker Se￿ice BirMiYWiaM 81 FINAT JCIAL_ GAL ?kevenue;"°:"; Total £4.69M urlough, GrJnts CDrpornt• Donatlonj Oryanlsatlonal Partnershlps & Grants £280K £410K Education & Madrasah Fees Tasklorce ProJeet4 Zakat & Donatlons £1.65M £240K Local Zakat Distribution Donations Masjld Actlvlte Fundralslng & Donatlons 90K £1.64M kl Funeral Servlee & Tenants Income £280K Costs 4.w*.**l. Total Costs £3.63M é•r•*•*¥l Operations, Management, Finance & Nl Talks. Outreach & Conferences £670K £180K Oporatlons, Repairs & Malntenance Education & Madrasah £350K £300K Marketingg Media" & Videography Funeral Service £230K £170K Welfare & Youth Servlces taskforce GLM . & Zakat £230K £1.5M 85 BUIL ooo li 86 ri ails d',Office and Coh4nlty Centre Green. Small Heath ham, B9 5DB 0121.713 0080 -¥ Web.. www".urpenlanemasjid.org Coivpaify reg ist,raEIB , umber: 06552666 ClTrarity rffjis n number: 1125833 JJJ Ji)l JJJ ULJJ UJJ JJJ Bankers Barclays Bank PLC 534 Coventry Rd Small Heath Birmingham Blo OUP Independent Auditors Dains Accountants 15 Colmore Row Birmingha B32B .•r•)f•) •w•¥• •w•¥•w•w,' ,•¥•w•w•w•' It•)f•)f••f•Th •v•¥•¥•¥•, •w•v•¥•w•v' -•w•w•w•w•' . o•w•¥•¥•w•w' •¥•¥•w ?r•ir•Jr•ir•i¥•ir•ir(P, i•¥•¥•¥•¥•w•v•,. •w•w•**•w•w i Ir•)t•)f•?f•)f••f•*¢i5J.¥.•_w_l•_¥_•.w.•¥ |GREENLANEMASJID.ORGfvoNThA Reglstered wll FR FUNDRAISING REGULATOR Green Lane Masjkl and Communlty Conlva {A company Ilmlted by guarantee) Reference and administrative details of thg Charity, Its Trustees and advisoryJ For the year ended 31 Dgcfrmber 2021 Tru$to09 M Saeed l Ahmed S Akram M Nahim A Stevenson {reslgned 10 October 2021) Company reglstorod numbar 06552666 Charlty regl8tsr8d numbor 1125833 Rogistornd ofnce 20 Green Lane Small Heath Birmingham West Midlands 89 5DB Company $o¢retsry S Akram Chlef oxecutivo offl¢er K Hussain Independent auditors Dains LLP statutory AuditoT 15 Colmore Row Bimingham B3 2BH Bankers Barclays Bank Pl¢ 534 Coventry Road Bimiingham B100UP Solicitors Brabners Chaffe Street LLP Horton House Exchange Flags Liverpool L2 3YL Page 89 Groen Lane Masjid and Communlty Centrn {A company Ilmbt8d by guarantso) Trustees. report Fov the year ended 31 Do¢ember 2021 The Trustees present their annual repori together wth the audited fi'nancial statements of the Charity for the year 1 January 2021 to 31 December 2021. The Annual report serves the purposes of both a Trustees, report and a directors, report undei company law. The Trustees confirm that the Annual report and financial statements of the harilable ¢ompany Comply with the curTenl statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice ISORP) applicable to charities preparing their a¢¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective 1 January 20191. ObJo¢tlv&s and actlvltles a. Policigs afid obJe¢llves The objective and principal activity of Green Lane Masjid and Community Centre (the charitable company and the group- GLMCCI 15 to advan￿ the Islamic faith for the public benefit. Home to a diverse community, our mission at GLMCC is simply Islam, to inspire, educate, and serve the people. Ensurin our work delivers our aims We review our aims, objectives and activities each year. This review looks at what we achleved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they havo brought to those groups of people we are set up lo help. The review also helps us to ensure that our aims, objectives and activities remained focused on our stated purposes. In settyng objectives and planning for act1vi￿es, the Trustees have given due eonslderation to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a charity IPB2)'. e focLSS of our work The focus of Green Lane Masjid and Community Centre Ilhe charitable company and group) remains the advancement of the Islamic faith. Granlmakin Green Lane MasiKJ and Community Centre IGLMCC) reviews various organisations and individuals who support and deliver GLMCC'S objects. Potential recipients of grants pald by GLMCC are reviewed by GLMCC on a case by case basi8 depending upon the available resources of GLMCC. strategic rnport Achlevements and perfommnce . Revlew of activitl•s A detalled reveiw of the activities of performed during the year can be found in the annual report pn pages 1 to 88. Page 90 Green Lane Masjid and Community Cantrn IA Gompany Ilmlted by guarantoel Trustees. report (contlnued) For the year ended 31 DeGember 2021 Strateg1¢ report (continued) Achigvomonts and perforniance Icontlnuedl b. How our activitlo8 dellver public bonofit The Trustees routinety review the activities of Green Lane Masjid and Community Centre (GLMCC) lo ensure they continue to reflect the objectives and aims of the charty and provide an overall benefrt to the publlc. In carrying out this review the Trustees continue to constder the Chartty Commission's general guldance on PL*blic benefit and its supplementary publ1¢ guidance on the advancement of rellgion for the public benefit. Our main activrties and who we try to help are descrlbed In the Annual Report which Is included as an Appendix to this reporL . Koy performance Indi￿torS The consolidated Statement of Flnanclal Act￿ltieS for the year ended 31 December 2021 shows group incoming resources of £4,690,34812020'. £3,610,622) and group resources expended of £3,634,76212020'. £3,158,610), generating a surplus of income over expendi￿re of £1,055,586 (2020.. £452,012). As a result, GLMCC'S group net assets have increased from £4,074,527 as at 31 December 2020 to £5,130,113 as at 31 December 2021. d. Inve8tm•nt pollcy and performanco GLMCC has various purpose-built rooms accessible to let wlh shared kitchen and WC. Thls is solety aimed at single males. Every so often, GLMCC procufes out its Community Hall and different regions of the site. Rental income from these facilitie5 for the period added up to £81,971 {2020: £19.6881 and was utili58d to sub5idise the charitses activities. Flnanclal rnvlew a. Golng conegm After making appropriate enquiries, the Trustees have a reasonable expectation that the ChaFity has adequate resources to continue in operational existence for the foreseeable future. For this reason. they continue lo adopt the 90ing concern basis in preparing the financial statements. Further details regarding the adoption of the going concem basis can be found in the accounting policies. b. Re8eYve8 pollcy Green Lane Masjid and Community Centre Tecognises the Importance of having reserves. These funds are freety available to spend on any of the ¢haritls PLtrposes and henGe exclude restricted funds. Th8y will be used to mrtigate slgnificant falls in incom6 or tr) take advantage cf new opportunities. Green Lane Masjid and Community Cents faces a number of risks that may result in the need to use the charitys reserves. Some of Ihes8 include.. Reduction in donation5 from congregation I members of the public. Unexpected refurbishment costs in relation lo the listed buil¢Jing from which the charity operates. External factors impacting the charity, such as National Living Wage in¢reases or increasing utility bills. Page 91 Green Lane Masjid and Communlty Centre IA company limited by guarantee) Trustees. report l¢ontlnued) For Ihe year ended 31 De￿mber 2021 Reserves are represented by the fund balances as disclosed In the Group balance sheet included withln these financial statements. The Group balance sheet shows unrestricted rese￿eS (reserves that do not cary any reslriotions on how they can be used} of £4,146,643 as at 31 December 2021 {2020'. £3,200,370}. In assessing our level of free reseNes as 31 Oecember 2021 we also exclude unreslrlcted fixed assets lotalling £2.556,921 12020.. £2,278,979). This leaves free reserves ot £1,589,722 as at 31 Oecember 2021 {2020.' free reserves tolalling £921,391), Green Lane Masjid and Community has sel rts reserves at approximately four months operational expendibjre. It is the Trustees view that this amount means the charity has a balanced approach be￿een having funds available to run the eharily on a day-to-day basis and keeping funds aside irTr case any of the risks mentioned above materialise the Trustees also believe this level ol reserves provides the charity with adequate financial stability and the means lo meet its charitable objecb'ves for the future. As at 31 December 2021 the charity's free reserves equated to approximately 8 months unrestricted expenditure which is in excess of the charty's target of having its free reserves at approximately four months operational expenditure. The level of reserves will be revlewed annually to ensure al￿nment with risks the charity fa￿8. c. Principal rlsks and uncertalntles The Board of Trustees has responsibility for ensuring that the￿ are effective risk managernent and systems of internal control in place to manage the Char￿table company and group's major risks and support the achievement of our strategic objectives. The prlncipal risks to the charitable company and group's objectives and how those are managed is set out bolow. Risk- financial erfor nd sustainabilit Risk concerning financial performance and sustainabilty includos any slgnlficant reduction in fiJndraising income due to economic conditions. This risks undemiining our atsilily lo meot the needs of our users and to meet our strateglc aims. Risk concerning financial performance and sustainabillty Is managed by the holding of the appropriate level of reserves and a regular review of charity reserves to ensure these remain within the target sel by the Trustees. Senior management and the Trustees also regularly review and scNtinise the charitable company's and group, short and medium-lerm financial position. Rlsk- safe uardin of vulnerable and eo Risk concerning the safeguarding of vulnerable and young people includes negligence in relation to safeguarding policies or when practice results in or contributes lo serious harm or injury to a young peison or vulnerable adult and damages GLMCC'S Teputstion. Risk concerning the safeguarding of vulnerable and young peoplo is managed by safeguarding training for all employees working directly with vulnerable and young people. sk- formation secu Risk concerning information security Sncludes serious data protection or security failure which may wult in legal and contractual i88ue8, reputational damage and potenlial fine$ and loss of income. Risk concerning information security is managed by having a stw¢ture in place for Data Protection Act IDPAI monitoring and compllance and by the routsne testing of IT system5 to idents'fy any security weaknesses. Page 92 Green Lane Ma8Jld and Communlty Centre {A company limitod by guarantee) Trustegs. rnport (¢ontlnuodl For the yeaf ondgd 31 December 2021 d. Principal fundlng The charity's main source of income is voluntary donations. During the year £4,095,09012020'. £3.109,5911 was raised through such donations. Of this Source of income, £1,809.43412020.' £1,833,259) were restricted funds to be applled for in specthc areas of the Gharity's work. Details of the restrlcted funds and their purpose can be found In note 19 to the financial statements. Structure, governance and management . Constitutlon Green Lane Masjid and Communty Centre is registered as a charitable company Ilmlted by guarantee and was set up by a Memorandum of Association dated 2 April 2008 as amended by Special Resolutionlsl datsd 19 March 2012 and 20 April 2012 and was enli51ed with the Charrty Commission on 10 Seplember 2008. b. Methods of appolntment or electlon of Trusteos The management of the Group and the Charity is the responsibility of the Trustees who a￿ ele¢led and co-opted under the lerms of the Memorandum of Association. c. Organlsatlonal structure and declslon-making poll¢los The parent of the Group Is Green Lane Masjid and Community Centre IGLMCC}, a company limited by guarantee and incorporated in England and Wales and registered as charity in England and Wales with the Charhy Commission. There are tsvo ch8dtable companiès in the Group, GLM Educational Trust and Re-Enlighten. The nature of each subsldiary's business and a Summary of each sub$tdiary's trading results and assets and Ilabilibes for the year ended 31 December 2021 are disclosed in note 16 to Ihe financial statements. The overall management and control of the oharitsble company and gTOUP IS the responsibility of the Trustees of GLMCC who give their time freoly and reGeive no remuneration or other benefits for Garrying out their role. The Twslees meet on a fortnightly basi5 to make operational d￿ls￿nS relating lo administration and m8nagement of the mosque and community centre. Day to day respons1t￿litieS of the mosque and community centre have been delegated to the Chief Executive. To assist in the smooth running of the charity, the Trustees have further delegated the responsibility of various functions and activities of the charity to a number of sub-committees. The heads of each of the subwcommittees form the Management Committee, the Logistics and Operations Committee, and meet on a monthly basis to report feedback and make operational decisions. d. Pollclgs adopted for the Inductlon and trainlng of Tru8tee8 New Trustees und8rgo a briefing on their legal commitments under charity law, the content of the Memorandum and Articles of Association, the Management Committee and decision-making processes, the business plan and recent financial performance of the Charity. New Trustees also meet key employees and other Truslees. Truslegs are enGouraged to attend appropriate external training events where these will facilitate the undertaking of their role. Page 93 Groon Lan• Maslld and Community Centre IA company limited by guarantee) Trustee8' report Icontlnued} For the year ended 31 December 2021 Structure, governan¢• and management Icontinuedl e. Pay poll¢y for key managomont Porsonnel In the Iruslees, opinion, the key management personnel of the charty responsible for the directSon, control, running and operation of the charty on a day-trpday basls consists of the Board of Trustees and the Chief Executive. Ke mana ement ersonnel- trustees All tnjslees give of their time freely and no trustee received remuneration during the year. Details of trustees, expenses and related paty transactions are disclosed in notes 14 and 27 to the flnancial statements. Ke mana emenl ersonnel- chief executive officer The pay of the charity's senlor staff is reviewed annually and normalty increased based upon the financial position ofthe charitys finan¢e$ and the cost of living in general. f. Fundrnl$lng The majority of our Income comes from voluntary donatlons from our 8UPPOrter8. Through the fundralsing efforts ol our staff, volunteers and supporters we are gerserating the financial resources to enable us to provide our seNices. We have 8 wide portfolio of fundralsing activities lo generate voluntary donaUons towards the 8ervices we vide. OLtr Board of Trustees is deeply commilled to building relationships and trust with our supporters and Is committed to the strengthening of oversight and assurance concerning our fundraising programmes and In ensuring compliance and best pra¢lice in these areas. We are particulady aware of the need lo protect vulnerable indiwduals in any fundraising we undertake. Our vulnerable persons policy sets out the standards we commit lo meet. We continue to be Committed lo addre55ing any expresslon of dissatisfaction on the part of our supporters and to examining ways lo improve the levels of our sèrvlce to them. g. Flnanclal r18k management The Trustees have assessed the major risks to which the Group and the Charity are exposed, in partiGular those related to the operations and finances of the Group and the Charity, and are satisfied that system5 and procedures are in place to mitigate exposure to the major risks. Page 94 Green Lane Masjld and Communlty Centre {A company limited by guarantee) Truslee8' report Icontlnuedl For the year ended 31 De¢emb8r 2021 Plans for futuro Porlod8 Our vision for the fvture is simple- to inspire the Islamic fa6th into the hearts of people. The year ended 31 December 2021 has been a difficult year, primarily due to the Covid-19 pandern￿. Neverth81ess, going forward, we intend to expand, improve and develop on all of our current services, programmes and activities. Our focus is to educate. insplre and seNe which will help us bfidge gaps, increase understanding and toleran* and improve community relations. We are aware, however, that our plans are dependent upon the charitable company and group being able to continue lo operate and come lo lemis with the impact of the Covid-19 pandemi¢. At the p￿sent time there are many unknown variables which makes forecasting the future resu￿8 and impact on the charitable company and group very difficult. The Trustees recognise that the current sltuation is uncertain but they have conSide￿d the posrtion of the charitable group both at present and for the future glven the curent information available. The Trustees have considered the various income stream5 of the charitable company and group. anticipatad sts, future cash ftows and the various options available to them. There is no inlenlion for the charitable group to cease a¢tivity. We look fosward to developing our structure. servlces and activities in 2022 by the permlssion of Allah SWT. We thank Allah Iswt) followed by the Congregat￿n, our donors, partners and the wider community for their support and look forward to the Same spirit of co-operation in the coming year. Mombers. Ilablllty The Members of the Charity guarantee to contribute an amount not exceeding £10 to the assets of the Charity in the event of winding up. Page 95 Green Lane Ma8Jld and Communlty Centro IA company limlted by guarantee) Trustges, roport l¢ontinuedl Forthe year ended 310ocomb•r 2021 Statement of Trustees. responslbllltle6 The Trustees (who are also the directors of the Charity for the purposes of company lawl are responsible for preparing the Trustees, report including the Strategic report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunlted Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial Statements for each financial year. Under company law, the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Group and the Charity and of their incoming resources and application of resources, including their income and expendlture, for that period. In preparing these financial statements, the Trustees are reqLtired to.. select suitable acGounling policies and then apply them consistently.. observe the methods and principles of the Charities SORP {FRS 102).. make judgements and accounting estimates that are reasonable and pTudent,' State whether appliGable UK Accounting Standards IFRS 1021 have been followed, subject to any material departures disclosed and explained in the financial statements. prepare the financial stalemenls on the going concern basis unless it is inappropriate lo presume Ihal the Group will continue in business. The Trustees are responsible for keeping adequate accountlng records that are suffi'cient to show and explain the Group and the Ch31ity's transactions and disclose with reasonable aGGuracy at any time the financial position of the Group and the Charity and enable them to ensure that the finanGial statements comply with the Companies Act 2006. They are also responsible for safeguarding the asse15 of the GTOUP and the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregulaTities. D18clo6ure ol Informatlon to audltors Each of the persons who are Trustees at the time when this Tru5tees' report is approved has ¢onfinred that.. so far as that Trustee is aware, there is no relevant audit information of which the charitable group's auditor5 are unaware, and that Trustee has taken all the steps that ought to have been laken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable group's auditors are aware of that information. Audltors The audllors, Dains LLP, have indicated their willingness to contlnue in office. The designatsd Trustees will propose a motion reappointing the auditors at a meeting of the Trustees. Approved by order of the members of the board of Trustees on 1 septem1￿r 2022 and signed on their behalf by.. N Saeed {Chalr of Trustees) Page 96 Gregn Lan8 Mashld and Communlty Contrn {A company Ilmlted by guarantee) Independent audllor8' report to the Member8 of Gre8n Lane Masjld and Comfflunlty Contrn Opinlon We have audited the financial statements of Green Lane Masjid and Community Centre {Ihe 'parent charitable company'} and ils subsidiaries Ilhe 'group'l for the year ended 31 December 2021 which comprise the Consolidated statement of financial activities. the Consolidated balance sheet, the Charity balance sheet, the Consolidated statement of cash flows and the related notes, including a summary of signlficant accounting policies. The financial reporting framework that has been applied in their preparabon is applicable law and United lQ'ngdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Klngdom Generalty Accepted Accounting Practice). In our opinion the financTral statements.. give a true and fair view of the state of the Group's and of the parent charitable company's affairs as at 31 December 2021 and of the Group's incoming resources and application of resources, including ts income and expenditure for the year then ended., have been properly prepared in accordance with United Kingdom Generalty Accepted AGGounting Practice., and have been p￿pared In accordance wlth the requirements of the Companies Act 2006 and the Charities Act2011. B￿lS lor oplnlon We conducted our audit in accordance wth International Standards on Auditing IUKI IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the Group in accordance with the ethical requirements that are relevant to our audit of the financlal statements in the United Kingdom, including the Financial Reporting CoL*ncil's Ethical Standard, and we have fulfilled our other ethical responsibilities in a¢¢ordance with these requirements. We believe that the audit evidents we have obtained is suffiGSent and appropriate to provide a basis for our opinion. Conclusions rolatlng lo golng concern In aLKliling the fInanc￿al statemen15, we have concluded that the Trustees, use of the going COn￿M basis of accounting in the preparation of the financial statements 15 appropriate. Based on the work we have performed, we have not identified any material uncertaintie5 relating to events or conditions that, indlvidually or collectively, may casl significant doubt on the Group's or the parent charitable compantys ability to continue as a going concern for a period of al least ￿e1ve months from when the financial $tatemersts are authorised for issue. Our responsibilities and the responsibilities of the Trustees wlth respect to going concern are descdbed In Ihe relevant sections of this report. Page 97 Green Lane Ma8Jld and Communlty Centre {A company limtted by guarantee Independent audltOV8' report to the Members of Green Lane Masjld and Communlty Centre {contlnuedl oth¢r Informatlon The other information Comprises the information included in the Annual report other than the financial statements and our Auditors, report thereon. The Trustees are responsible for the other information contained within the Annual report. Our opinion on the financial slatemenls does not cover the other information and, except to the extent otherwise explicitly slated in our report, we do not express any fom) of assurance conclusion Ihereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is matersally inconsistent with the financial statements or our knowledge obtained in the Coufse of the audil, or olherwise appears to be materially misstated. If we identity such Mater￿al incon5iStencies or apparent material misstatements, we are reqUI￿d to delemiine whether this gives rise to a material misstatement in the financial statements them561ves. If, based on the work we have performer), we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothlng lo report in thls regard. OplnSon on other matters pre￿rIbed by th¢ Companles Act 2006 In our opinion, based on the work undertaken in the course of the audlt.. the information given in the Trustees, report including the Strategic report for the financial year for which the financial ststemenls are prepaied is consistent with the financial statements. the Trustees, report and the Strateyi report have been prepared in accordance with applicable legal requirements. matte￿ on whlch we are requlrgd to report by excgpllon In the Ilghl of our knowledge and Ltnderstanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the TrLtstees' report including the Strategic report. We have nothing lo report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you If, In our opinion-. the parent charitable company has not kept adequate and sufflclent accountlng records, or returns adequate for our audit have not been received from branches not visited by us., or the parent charitable company financial statements are not in agreement with the accountsng records and returns., Of certain disclosures of TfUStees' remuneration specified by law a￿ not made., or we have not received all the information and explanations we require for otjr audit,. or the Trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, 8xemptions In p￿parIftg the Trustees, report. Responsibilities of Iru81888 As explained more fully in the Trustees, responsibilities ststement, the TNstees (who are also the directors of the charitable company for the purposes of company lawl are ￿sponsible for the preparation of the financial statemenls and for being satisfied that they give a truo and fair view, and for such inlemal control as the Trustees detem)ine is necessary to enable the preparation of financial slatsmen15 that are free from material misstatement, whether due lo fraud or error. In preparing the financial statements. the Tru51ees aro responsSble for assessSng the Group's and the parent charitable company's ability to continue as a going concern, disclosing, as applicablo, maller5 related to going concern and using the going concem basis of accounting unless the Trustees either intend to liquidate the Group or the parent Charitable company or lo cease operations. or have no realistic allemative but to do so. Page 98 Gr8en Lane Masjid and Community Contro IA ¢ompany Ilmlted by guarantee) Independent audltors. report to the Memb8r8 of Groen Lane Masjld and Communlty Contro lcontlnuod Auditors, rgspon8ibllltles for the audlt of the flnanclal statements Our objectsves are to obtain reasonable assuran¢e about whether the financial statements as a whole aTe free from material misslatemenl, whether due to fraud or error, and to issue an Audktors, report that includes our opirsion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in ac¢ordan¢e with ISAS {UK} will a￿ayS delect a material misstatement when it exlsls. Mlsststements can arise from fraud or error and are considered materi81 if, individually or in the aggregate. they could reasonably te expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-Gomp5iance ￿th laws and regulations. We design proceduTes in line with our responsibilities, outlined above, lo detetst malerlal mlsstalements in respect of irregularities, including fraud. The extent to which our procedure5 are capable of detecting Irregularhks, Including fraud 18 detailed below.. Our approach to identifying and assessing the risks of material misstatement in respect of irregularfties, Including fraud and non-compliance with laws and regulations, was as follows.. the senior statutory auditor ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identlfy or recognise non-compliance with applicable laws and regulations., we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the chanty 5ector', we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the financial reporting legislation. Companies Act 2006, taxation legislation, anti-bribery, employment, and environmental and health and gafety legislation., we assessed the extent of compliance wllh the laws and regulatlons identifled above through making enquiries of management and inspecting legal correspondence,. and identified laws and regulations were communicated within the audit team regularly and the t8am remalned alert lo instances of non-compliance throughout the audiL We assegsed the susceptibillty of the company's financial stslements to material misstatement including obtaining an understanding of how fraud might occur, by.. making enquiries of management as to whère they considered there was susceptibillty lo fraud, thelr knowledge of actual. suspected and alleged fraud.. and considering the internal control8 in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management blas and ovethde of controls. we.. performed analytical PTocedures to identify any unusual or unexpected relallonships., tested joumal entries to identify unLssual Iransaclions.. assessed whether judgements and assumptions made in detemiining th6 accounting eS￿rnateS wer8 indicative of potential bi38', and investigated the rationale behlnd significant or unusual transactions. In response to the risk of irregularftles and non-compllance with laws and fegulalions, we designed procedures which included. but were not limited to.. agreeing financial statement disclosures lo undorlying supporting doGumentatDn- readSng the minutes of meetings of those charged with governance., enquiring of management as to actual and potential liligalion and claims., and reviewing correspolldence with HMRC, relevant regulators and the company'5 legal advisors. Page 99 Green Lang Masjid and Communlty Cfrntro {A company limited by guaranto9) Independent audltor8' report to the Membgrn of Green Lane Masjld and Communlty Contro {contlnued) Because of the inherent limitations of an audiL there is a risk that we will not delect all irregularfties, Includlng th058 leading to a material misstatement in the financial statements or non-compSiance wth regulation. This risk increases the more that compliance with a law or regulaty'on is removed from the events and transactions reftected in the financial statements, as we will be less likely to become aware of instsnces of non-compliance. The risk is also greater regarding irregularslies occurring due lo fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentatlon. A further description of our responsibiSibes for the 8udit of the financial statements is located on the Flnancial Reporting Council's website aL' ￿￿.fre.Or .uklaudilorsres onsibilities. This description forms part of our Auditors, report. Use of our report This report ss made solely to the charitable comp8ny's members, as a body. In accordance wlth Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's tnjstees, as a body. Part 4 of the Charities (Accounts and Reports) Regulatoons 2008. Our audit work has been undertaken so that we might slate to the charitable company's members those matters we are required to stale to them in an Auditors, report and for no other purpose. To the fullest extent permilled by law. we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body. for our audit work, for this report, or for the opinions we have formed. Mark Gurney FCCA (Senlor for and on behalf of Dains LLP tatutory audftor) Sta￿tOry Auditor Chartered Accountants Birmingham 1 Seplember 2022 Page 100 Grnon Lane Masjld and Communlty Centre IA company limited by guaranto6 Consolidated Statement of financial activities (incorporatlng Income and expendlture account) For the yoar onded 31 December 2021 Unrestricted funds 2021 Restricted funds 2021 Total funds 2021 Total funds 2020 Income from: Donatsons and legacies Charitable acllvmes Investments Other inwme 2,285,656 212,041 85,345 245,250 1,B09,434 52,622 4095.090 264,663 85,345 245,250 3,109,5g1 189,021 19,688 292,322 Total in¢ome 2,828,292 1,862,056 4,690,348 3,610,822 Expendlture on: Raising funds Charitable aclivities 18.757 1,871,749 89,878 1,654,378 108,635 3,526,127 31,458 3,127,152 10,11 Total expendlture 1,890,506 1.744,256 3,634,762 3,158,610 Net Income Transfers behveen funds 937,786 8,487 117,800 (8,487) 1,065,886 452,012 Ngt movgrnont in fund8 946,273 109,313 1,055,586 452,012 Reconci1Sation of funds: Total funds brought forward Net movement in funds 3,200,370 946,273 874,157 109,313 4,074,527 1,055,586 3,622.515 452,012 Total funds earrled fovmard 4,146,643 983N70 5,130,113 4,074,527 Page 101 Green Lane Masjid and Communlty Centre (A company Ilmlted by guaraTrlo01 Rogist•red number: 06552666 Consolldatgd balance 8h8et As at 31 Decgmbgr 2021 2021 2020 Note Fixod assots Tangible assets Current a8s0ts 15 2,656,921 2,291,979 Debtors Cash at bank and In hand 17 232,664 2.899,255 244,517 1,662,369 2,831,919 1,906.886 Creditors= amounts falling due within one year 18 (258,7271 1124.338) Net current a$s•ts 2,573,192 1,782,548 Totsl net a8set8 5,130,113 4,074,527 Charty funds Restricted funds UnrestriGted funds 19 19 983,470 4,146,643 874,157 3,200,370 Total funds 5,130,113 4,Q74,527 The financial statements were approved and authorised for issue by the Trustees on 01 September 2022 and slgned on their behalf by- M Saeed (Chair of Trustees) The notes on pages 105 to 127 form part of these financial statements. P8ge 102 Green Lane Masjid and Communlty Centre (A company limlted by guarantee) Rggisterod numb•r.' 06552666 Charlty Balance shegt As at 31 December 2021 2021 2020 Note Fixed assets Tangible assets Current a88els 15 2,556,921 2,291,221 Debtor5 Cash at bank and in hand 17 232,664 2,489,010 244,517 1,&29,122 2,721,674 1,873,639 Creditors.. amounts falling due wthin one year 18 {319,2601 (195,462} Net current assots 2,402,414 1,678,177 Total net a888t8 4,959,335 3,969,398 Chailty fund8 Restricted funds Unrestricted funds 983,470 3,975,865 857,024 3,112.374 Total ￿ndS 4,959,335 3,969,398 The Charitys net movement in funds for the year was £989,93712020- £343,933). The financial statements have been prepared in accordance wth the provi$lon8 aP￿icable to entrties subleGt to the small companies re9ime. The financial statements were approved and authorised for issue by the Trustees on 01 September 2022 and signed on their behalf by.. M Saeed {Chair of Trustees) The notes on pages 105 10 127 fom part of these financial statements. Page 103 Gregn Lano Masjid and commun￿ Contre (A company Ilmlt8d by guarantoo) Con$olldated Statement of cash flows For the year ended 31 Decgrnber 2021 2021 2020 Note Cash flows from operating a¢tivltle8 Net eAsh used in operaling activities 23 1,406,007 494.491 Cash flows Irom Inve$tlng actlvities Purchase of tangible fixed assets Cash flow5 from flnanclng actlvltle8 1489,121 122,121) Change in cash and cash equlvalents In the year Cash and cash equival&nts at the beginning of the year 936,886 472,370 1,662,369 1,189,999 Cash and ¢a8h equivalents at tho ond of tho year 24 2,599,256 1,862,369 The notes on pages 105 to 127 form part of these financial statements Page 104 Green Lane Masjid and Communlty Centre (A company IlmStod by guaranteo) Notes to the flnanclal statements Forthe year ended 31 Dècember 2021 General Infomiatlon Green Lane Masjid and Community Centre IGLMCCI is a charitable company limited by guarantee and is registered in England and Wales. Its company and cha￿ty registered numbers and registered office are shown on the Charity information page of these financlal statements. Its principal activity is detailed in the Iruslee$' report Accounting pollcios 2.1 Basis of preparation of flnanclal Statements The ffnancial statements have been prepared in accordance with the Chariti8s SORP {FRS 102} - Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective l January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Green Lane Masjid and Community Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilitie$ are inibally recognised at historical cost or transaction value unless olheThvise stated in the relevant a¢counting policy. The Consolidated statement of financial activities ISOFAI and Consolidated balance sheet con501idate the financial statements of the Charity and its subsidiary undertakings. The results of t17e sub5idiarie$ a￿ ¢onsolid8ted on a line by line basis. The Charity has taken advantsge of the exemption allowed under section 408 of the Companies Acl 2006 and has not presented its own Ststement of financial activities in Ihese financial statements. 2.2 Company status The charity is a company limitecl by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liabilty In respect of the guarantee is limited to £10 per member of the charity. 2.3 Golng concern The Trustees have a reasonable expectation that the Group has adequate re90urces to continue in operational existence for a per￿d of al least ￿e1ve months from the date of approval of these fi'nancial statements. Thus they have concluded that it is reasonable to contlnue to prepare the financial statements on a going concern basi8. Page 105 Green Lane Masjid and Community Contre IA company limitod by guarantee) Notes to the financial statgmonts For the year ended 31 Decgmbgr 2021 Accountlng pollcios Icontlnued) 2.4 Income Ail Income 1$ re¢ogni8ed once the Charity ha5 entitlement to the Income, 11 18 probable that the Income wll be received and the amount of income receivable can be measured rellably. Gifts in kind donated for dlstributlon are Included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. On receipt, donated prolessional services and facilities are recognised on the basis of the value of the gift to the Charity which is the amount it would have been willing lo pay lo obtain services or facllities of equivalent economic benefit on the open market., a corresponding amount is then r8COgnised in expendlture in Éhe period of re￿IPt. Investment income is earned through holdlng assets for investment purposes such as holding cash on depo811 and the letting or rooms for hlre. 11 Includes interest and rent. Interest income 15 recognlsed using the effective interest method and rent inGome is re￿gnised as the charity's right to receive payment is established. IncomB tax recoverable in relation to donations received under Gift Aid or deeds of Govenant is recognised at the time of the donabon. Other income is recognised in the period in which rt is re￿Ivable and to the extent the goods have been provided or on completion of the serv￿e. 2ts Exp¢ndtturn Expenditure Is re¢ognised on¢8 there is a legal or constDJclive obligation to transfer economic bonefit to a third paty. il is probab18 that a transfer of economic benefits wll be required in selllement ar the amount of the obligation can be rnea5ured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct ¢osls and shared costs. including support costs involved in undertaking each actwity. Direct cost5 attributable to a single activity are allocated direC￿Y to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned be￿een those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciaborb harges allocated on the portion of the assefs use. Expenditure on raisin9 fund5 includes all expenditure incurred by the Group to raise funds for its charitable purposes and includes costs of all fundraising aotivities events and non-charitsble trading. Expenditure on charitable activities is incuThed on direclty undertaking Ihe activities which further the Group's objectives, a5 well as any associated support costs. Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional. such grants being recognised as expenditure when the condrtions attaching are fulfilled. Grants offered subject to conditions which have not been met at the ye8r end are noted as a Commitment, bul not accrued as expenditure. All expenditure is inclusive of irrecoverable VAT. Page 106 Groen Lano Masjld and Community Centro {A company Ilmltod by guarante8) Note8 to th8 flnanclal statem•nts For tho year ended 31 December 2021 Accounting policie5 leontlnuedl 2.6 Taxatlon The Charlty Is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Fin8nce Act 2010 and the￿fOre It meels the defi'nition of a charitable company for UK corpor81ion tax purposes. Accordingly, the Charity Is polenlialty exempt from taxation in respect of income or capital gain8 received within categories Covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Galns Ad 1992, to the extent that such income or gaifis are applied exclusively to charitable purposes. 2.7 Tanglblo flxed asgets and depreclatlon Tan9ible fixed assets are initially recognised at cost. After recognition, under the cost model, langible fixed assets are measured at cost less accumulated depreciation and any accurnulated impairment losses. All costs incurred to bTing a tsngible fixed asset into ils intended working condition should be included in the measurement of cost. Depreclalion is charged so as lo allocate the cost of tanglble fixed assets less their residual vallbe over their estimated useful live8. Depreciat￿n is provided on the followng bases- Freehold land Not depreciated Leasehold improvements over the period of the lease Motor vehicles 10% straight line Fixtures, fillings and equipment 150kn reducing balancè Computer equipment 15% reducing balance 2.8 DebtoY8 Trade and ¢)ther debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounls due, 2.9 Cash at bank and in hand Cash at bank and in hand Sndudes cash and short-term highly liquid investments a short maturity of three months or less from the date of acqulsitlon or opening of the deposit or similar account. 2.10 Llabllltles and prov181ons Liabilities are recognlsed when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in selllemenl, and the amount of the settlement can be estimated reliabty. Llabilities are recognised at the amount that the Charity anticipates it wll pay to settle the debt or the amount it has received as advanced payments for the goods or services il must provide. 2.11 Flnanclal Instruments The Group only has financial assets and ftnancial liabilrties of a kind that qualify as basic financial instruments. Basic financial instrumen15 are initially recognised at transaction value and subsequently measured al their settloment value with Ihe exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Page 107 Green Lane Masjld and Communlty Centre IA company Ilmited by guarantBo} Note5 to the financlal statements For the year ended 31 De¢embar 2021 Accounling poll¢les Icontlnued) 2.12 Pensions The GrcLTrP operates a defined contribution pension scheme and the pension charge iepresents the amounts payable by the Group to the fund In respect of the year. 2.13 Fund •c¢ountlng General funds are unrestricted funds which are available for use at the discretion of the Tnjstees in furtherance of the general objectives of the Group and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim 8nd use of each designated fvnd is set out in Ihe notes to the financial statements. Restiicled fvnds a￿ funds which are to be used in accordan￿ with specilc restrlclions Imposed by donors or which have been raised by the Group for particular purposes. The costs of raising and administering such funds are charged against the specik fund. The aim and use ot each restrict￿1 fund is set out in the notes to the financial statements. Investment Income, gains and108ses are allocatsd to the approprlate fund. Crlilcal accountlng gstlmates and areas of Judgement Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be r8a80nable under Ihe circumstances. Crilbcal accountin9 estimates and assumplion8.' The Charity makes estimates and assumptions ooncerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual Tesulls. The estimates and assumptions that have a significant risk of causlng a material adjuslment to the carrying amounts of assets and liabilities within the next financial yeai are dlscussed below. Critical areas of judgement.. Depre¢lallon The Trustee8 have reviewed the asset lives and associated residual values of all fixed asset classes and have concluded Ihat asset lives and res￿￿al value5 are appropriate given the activities of the charity. Income and oxpendlture allocatlon Income and expenditure incurred by the charity is apportioned where il relates lo more than one category. Page 108 Green Lan8 Masjid and Cornmunlty Contro (A company Ilmlted by guarantee) Notes to the flnanclal statements For Ihe year ended 31 December 2021 Incomg from donatlons and legacles Unrestrlcted Restrlcted funds funds 2021 2021 Total funds 2021 Donations 2,285,656 1,809,434 4095,090 Unrestrlcted Restricted funds funds 2020 2020 Total ndg 2020 Donations 1,276.332 1,833,259 3,109,591 Income frorn charitablg activiti05 Unrgstricted Ro¥tri¢t•d funds funds 2021 2021 Total fund5 2021 Madrassa and other course fees Grants weivable 189,793 22,248 189,793 74870 52.622 212,041 52,622 264,663 The Group furloughed certain staff under the govemments Coronavlrus Job Retention Scheme {CJRS). The funding ￿ceiVed of £22,248 relates to claims made in respect of the year. Unrestrlcted Restrlcted fund8 fundg 2020 2020 Total funds 2020 Madrassa and other ¢ourse fees Grants receivable 142,556 36,405 60 10,000 142,616 46,405 178,961 10,(XSO 189,021 The Group fvrfoughed certaln stsff under the governments Coronavirus Job Retention Scheme {CJRSI. The funding received of £36,405 relates to claims made in respect of the year. Page 109 Groon Lano Ma6lld and Community Centrn IA company Ilmltod by guarantee} Notes to the flnanclal statements For the year ended 31 Dacgrnber 2021 Investment income Unre8trlcted fund8 2021 Total fund8 2021 Total funds 2020 Rental income other investment income 81,971 3,374 81,971 3,374 19.688 85,345 8S,345 19,688 Other Incomlng re8our¢e8 Unre5trlctod funds 2021 Total funds 2021 Scouts membership Funeral income Other income 827 196,089 48,334 827 196,089 48,334 245,250 245,250 Unrostrictsd R98tricted funds funds 2020 2020 Total funds 2020 Scouts membership Funeral income Other income 2,289 92.685 194,140 2,289 92.685 197,348 3,208 289,114 3.208 292,322 Page 110 Grgen Lane Masjid and Communlty Centre IA company Ilmlted by guaranteg) NotOS to thg finan¢lal statements For the year endod 31 Decomber 2021 Expendituro on raislng funds Costs of raising voluntary Income Unrestrlcted Re8trlcted funds funds 2021 2021 Total funds 2021 Direct fundraising expenses 18,757 89,878 108,635 Unrnstrlcted Restrlcted funds funds 2020 2020 Total funds 2020 Direct fundraising expenses 10,942 20,516 31,458 Analysis of grants Grants to Grants to Institutlons Indlvldua18 2021 2021 Total fund8 2021 Grants paid 1,323,491 78,892 1,402,383 Grants to Grants to Institutlons Indlvldualg 2020 2020 Total funds 2020 Grants paid 1,626,668 52,737 1,679,405 Page 111 Grnon Lane Masjld and Community Centr• (A company Ilmited by guarnnl8el Notes to the flnanclal statemonts For the yoar ended 31 Decembgr 2021 Anaty8is of grnnt8 {conlinuodl The Group has made the following malerSal grants to institutions during the year. 2021 2020 Name of InS￿tutIon One Ummah Islamtc Relief Ethar Relief 443,048 785,440 1,515,068 111,600 1,228,488 gS,003 1,626,668 Other grants to instltutlons 1,323,491 1,626,668 10. Analysbs of expendlthre on charltablo actlvltles Summary by fund type Unrestrlcted Ro8trl¢ted funds funds 2021 2021 Total funds 2021 Charitable acts'vities Govemance costs 1,852.459 19,290 1,654,378 3,506,837 19,290 1,871,749 1,654.378 3,526,127 Unrestrfcted Restrlcted funds funds 2020 2020 Total funds 2020 Charitsble activrties Governance costs 1,334,850 11,200 1,781,102 3,115,952 11,200 1,346,050 1,781,102 3,127,152 Page 112 Grgen Lane Maslld and Communlty Centre IA company limited by guarantee) Notes to the flnanclal gtatements For the year ended 31 December 2021 11. Analysis of oxpondltur• by a¢tlvltles A¢tlvltle8 undertakon diroctly 2021 GTant fundlng of activitifr$ Support ¢osts 2021 Total funds 2021 2021 Charitable activities Govefnance costs 1,059,999 1,402,383 1,044,455 19,290 3,506,837 19,290 1,059,999 1,402,383 1,063,745 3,526,127 Activitigs undertaken directly 2020 Grant funding of activities 2020 Support Costs 2020 Total funds 2020 Charitable activities Governance costs 618,328 1,679,405 818,219 11,200 3,115,952 11,200 618,328 1,679,405 829,419 3,127,152 Page 113 Groon Lane Masjld and Communlty Centre {A company Ilmlted by guarantee) Note8 to the flnanclal statements For the year endod 31 December 2021 11. Analy918 of expenditure by activities Icontinuodl Anatysls of dlrect costs Total funds 2021 Total funds 2020 Staff costs Dawah costs Advertising and promotion Social welfare and other donations Masjid costs Equipment hire Speakers, fee6 Hospitality Travel expenses - external guests Other sundry costs Food purchases Other sundry direct costs 376,158 31,495 25,305 272,850 46,184 6,360 21.556 11,839 259,975 20,909 19,174 97,861 61,507 3,610 22,464 1,798 18261 98,002 33,764 90 185,165 75,039 8,049 1,059,999 618,328 Page 114 Gre&n Lan8 Masjld and Communlty Cgntrn IA company Ilmlted by guarantee) Notes to the flnanclal statements For the year ended 31 December 2021 11. Analysis of expenditurg by a¢tiviti•s Icontlnuedl Analysls of support costs Total funds 2021 Total funds 2020 Masjid cost5 Depreciation Staff costs Rent. rates and insurance Light and heat Telephone, inlemet and fax Printing, postage and stationery Sundry and other costs Repairs and maintenance Legal and professional fees Subscriptions Bank charges Advertising and promotion Travel and subsistence Cleaning and waste disposal Loss l {Profill on disposal of tangible fixed assets Governance costs 16,829 173,824 269,213 25,217 34,561 3,772 53,107 72,285 73,269 205,401 15,203 T,510 44,880 9,361 9,688 3,742 152,517 175,355 20,909 33,600 3,750 9,860 175,842 25,822 112,649 699 6,784 71,521 16,335 9,006 li 30,355 19,290 1172) 11,200 1,063,746 829,419 12. Audltor8' remuneratlon 202q 2020 Fees payable to the Charity's audrtor for the audit of the Charltls annual accounts 9,500 10,500 Fees payable lo the Charity'5 auditor in respect of.. All r¢on-audit 5eNices nol included above 5,770 Page115 Grnon Lan8 Ma8Jld and Community Centr• (A company Ilrnited by guarantee) Notes to the flnanclal statomonts For the year ended 31 Dgcembgr 2021 13. Staff cost8 Group 2021 Group 2020 Company 2021 Company 2020 Wages and salaries SrKlal security costs Pension costs 613,184 2S,366 6,821 409,963 20,768 4,599 580,110 23,832 6,608 378,880 19,656 4,225 645,371 435,330 610,550 402,761 The average number of persons employed by the Charity during the year was as follows.. Group 2021 Group 2020 No. 17 21 Company 2021 No. 16 23 Company 2020 No. 14 21 Teachlng Mosque 19 23 42 38 39 35 No employee received remuneration amounling to more than £60,000 in either year. 14. Trustees. remuneratlon and expon8 Durlng the year, no Trustees received any remuneralion or other benefits12020 - £NIL}. During the year ended 31 December 2021, no Trustee expense$ have been incurred12020- £NILI. Page 116 Gr8en Lane Maslid and Community Contrn IA Gompany Ilmlted by guarantee) Notes to the flnanclal statements For the year ended 31 December 2021 15. Tangible fixgd assèts Group Long48mi Frgehold l•a$ehold Flxtur88 Computer property property and Ilttlngs equlpment Pjlotor vohlcles Total C05t Al 1 January 2021 Additions Disposals 3,109N22 363,004 21,121 {162,7551 3,208 28,620 3.502,252 469,121 (q62.7551 448,000 At 31 December 2021 448,000 3,109,422 221,370 3,206 26,620 3,808,618 Depreciation Al 1 January 2021 Charge for the year On disposals 968,615 128,222 232,335 42,182 {132,400) 2A48 758 ,875 1,210,273 2,662 173,824 (132,400 At 31 December 2021 1,096,837 142,117 3,206 9,537 1,251,697 Net book value At 31 December 2021 448,000 2,012,585 79,253 17,083 2,556,921 At 31 December 2020 2,140,807 130,669 758 19,745 2,291,979 Page 117 Green Lane Ma8Jld and Communlty Centre IA company limited by guarantee) Notes to the flnanclal statements For the year ended 31 Decgmber 2021 15. Tartglble flxed assets Icontinuedl Cornpany Long-temi leasehold Flxture8 and property Ilttlngs Freehold proporty Motor vehlcl88 Total At 1 January 2021 Additions Disposals 3,109822 363,004 21,121 {162,758) 26,620 3N99.046 469,121 (162,7551 448,000 At 31 December 2021 448.000 3,109,422 221,370 26,620 3,805,412 Doprnclatlon At l January 2021 ChaTge for the year On disposals 968,61S 128,222 232,335 42,182 (132,400) 6,875 2,662 1,207,825 173,066 1132,400) At 31 December 2021 1,096,837 142,117 9,537 1.248,491 Net book value At 31 December 2021 448,000 2,012,585 79,253 17,083 2,556,921 Al 31 December 2020 2,140,807 130,669 19,745 2,291,221 16. Fixod as$ot Investments As at 31 December 2021, Green Lane Masjid and Community Centre holds an investment in GLM Educatson Tru51 and Re-Enlighten. Both enty's are a Charitable company limited by guarantee. The nature of business is as follows.. GLM Educabon Trust- PTovision of a fallh based school. R&Enlighten- Provision of a faith based school. The charity had three wholty owned subsidiaries, GLMCC Trading Lifflited, GLM Youth and Children Service5 Limited and GLIS Construction Limited, which were all incorporated in England and Wales which were all dissolved at Companies House during 2020. There ¢ontinues to be ￿ charitable companies limlted by guarantee within the group, GLM Education Trust and Re-Enlighten. Re-Enlighten was the immediate parent of a wl)olly ownes subsidiary company, Re-Enllghten Trading Limited, which as dissolved at Companies House on 22 September 2020. Page 118 Green Lane Plla8Jld and Communlty Centre IA company Ilmlted by guarantee) Note8 to the flnanclal statements For the year ended 31 Decembor 2021 17. Debtors Group 2021 Group 2020 Company 2021 Company 2020 Trade Debtors other debtors 2,305 234,456 7,756 2,305 234,456 7,756 219,828 12,836 219,826 12,838 Prepayments and accrued inwme 232,864 244,517 232,664 244,517 18. Credltorn: Amounts falllng due wlthln one yoar Group 2021 Group 2020 Company 2021 Company 2020 Trade creditors Amounts owed to group undertakings Other taxation and socFal securlty Other creditors 177,506 42,907 177,506 61,231 8,997 46,899 24,627 42,907 71,822 4,859 54,568 21,306 8,997 46,899 25,325 4,859 54,568 22,004 Accruals and deferred income 258,727 124,338 319,280 195,462 Page 119 Groon Lane Ma8Jld and Communlty Centre IA company limited by guarantee) Notes to the flnanclal 8tatements For the year ended 31 December 2021 19. Statoment of fund$ Statement of fund5 - Current year Balance at 31 Do¢ember 2021 Balance at 1 January 2021 Expenditur Tranfors inlout Income Unrostrl¢ted funds General fund Fixed Assets fund 921.391 2,376,526 11,716,682) 9 451766 173 8241 L70 28282 1890 506) 8,487 1,589.722 2 556 921 00 8487 Restrlded fund8 Afric3 Burma Appeal Celebrate Eid Refuoee$ Fidiyah Foodbank GLM Social Media Online TV Project fund Iftar Fund Investing in the Hereafter Masjid Refurbishment & School Project Orphans Appeal Palestine Appeal Qurbani Sad8q8h Jariyah Projects School Libmry Frtings Syiia Appeal Zakat Zakat-ul-Fitr Yemen Roof Project Imed Defib Project Salaries East Africa Emergency Appeal Syrian Orphans QLtran Printing World in Crisis Zakat TFGLM Pakistan Water Appeal Kashmir Earthquake Appeal Lebanon Appeal GLM Edcualional Trust Youth and Children Afghanistan Tanzania 12} 1200,000} 16,362) 2,974 94,891 212,813 15,787 88,529 20,000 20,000 16,164 57,438 124,7101 134,133) 12,0511 16,7181 1243,048) 12,454} 8,546 31,796 2,051 8.714 {1,6801 2,454 55,101 249,659 1,680 6,611 64,109 (3021 2,488 4,160 9,392 3.063 321,041 75,785 2,441 23,126 13,272 564 3,800 39,703 76,103 66.334 167,909) 39,401 28,591 150,000) 170,494) 19,352) 13,0631 {571,5701 {100.5081 116,6411 1100,0001 {13,4721 1564} 136) 455,978 190,265 14,200 81,081 21)J 205,449 16S,542 4,207 747 {747) 1,129 531 30,365 150,149 11,204 831 3,689 14.765 2,369 11,1291 531 32,559 214,822 30,468 2,194 264.673 19.264 {200,000} 1831) 3,694 114,7651 {2,3691 68,542 23,636 7 1862056 120,000) 48,542 23,636 1744 2561 3 634 7621 Total of funds 74 Page 120 Green Lane PJla8Jld and Community Cgntro IA company Ilmlted by guarantee) Note8 to the flnanclal statements For the year ended 31 Decernber 2021 20. Prlor years statement of funds Statement of funds - prior year Balance at 31 De¢ember 2020 Balanco at 1 January 2020 Expendltur Tranfars Inlout In¢om• Unrestrfcted funds General fund Fixed Asset fund 125,020 1,635,649 11,100,100) 256 8921 1356 992 260,822 921.391 274 472} 2 278 979 2 806 917 ￿￿95 Restrlcted funds Africa Burma Appeal Celebrate Eid Foodbank GLM Social Media Investing in the Hereafter Masjd Refurbishment & School Project Online TV ProjeGt Orphans Appeal Palestine Appeal Qurbani Sadaqah Jariyah Projects School Library Fittings Syria Appeal Zakat Zakal-ul-Fitr Yemen Roof Project Imed Defib Prolect East Africa Emergency Appeal Syrian Orphans Quran Printing Wo¥ld in Crisis Zakat TFGLM Pakistan Water Appeal Kashmir Earthquake Appeal Lebabon Appeal GLM Educational Trust Coronaviws Resilience Youth and Children Salaries Iftar 26,014 102,870 2,331 1,951 2,454 51,990 (75,030) 17,9791 15,9801 2,974 94,891 31,796 2,051 2,454 35,445 100 62,643 6,714 6,635 315 1,466 64,109 6,714 1302) 2,488 4.160 9,392 3,063 321,041 75,785 2,441 23,128 13,272 564 747 60,224 44,345 42,350 5,431 167,161) 142,172) 138,1901 (1681 4,129 3,063 287.553 77,308 12} 82,986 32 566 788,305 94.776 32,443 160,747 240 121 746 1734,8171 196,2991 130,000} 1220,607} 1650) 13,650 11.344 531 31,465 49,589 39,386 231 13,026 {23.2411 1,129 531 30,365 150,149 11,204 831 3,689 14.765 53.224 320,560 113.818 600 36,889 154,324) (220,000) (142,000) (33,000) 14,765 10,000 {io.0001 2.369 34 {1,680) 2,369 36 (J,680} 815,598 1,846,527 Iq,801,6181 13,650 874,157 Total of funds 3,622,515 3,610,622 (3,158,610) 4,074,527 Page 121 Grnon Lan• Masjld and Community Cgntrg IA company Ilmitgd by guaranto01 Notes to the flnanclal statements For thg year Bnded 31 December 2021 21. Summary of funds Summary of funds - current year Balan¢e at Transforn 31 Decembor Inlout 2021 Balance at 1 January 2021 Income ExpendRure General funds Restricted funds 3,200,370 874,157 2,828,292 11,890,506} 1,862,056 (1,744,256) 8,487 18,4871 4,146,643 983,470 4,074,527 4,690,348 {3,634,762) 5,130,113 Summary of fund8- prloryear Balance at 1 January 2020 Balance at Transfer8 31 December Inlout 2020 Income Expenditure General funds Restricted funds 2,806,917 815,598 1,764.095 (1,356,992) 1,846,527 11,801,618) 113,6501 13,650 3,200,370 874,157 3,622,515 3,610,622 13,158,610) 4,074,527 Page 122 Grnen Lane Ma8lld and Communlty Centre IA company Ilmlted by guarantee) Note8 to the flnanclal statements For the year ended 31 December 2021 21. Summary of fund$ (contlnued) Purposg of UnroStri¢tod Fund8 General fund This fund represents the free funds of the charity that are not designated for particular purposes. esi nate d - Fixed Asset fund This fund consists of unreslricled funds that have been set aside by the Trustses and represents funds spent by the Chal￿ on leasehold improvements and various furnrture, fith'ngs and equipment. Purpose of Restricted Funds Africa fund This fund consists of monies raised for humanitarian projects in Africa. Burma A al fund This fund consists of rnonie$ raised to help Muslims being perseclrted in Burma. Celebrate Eid fvnd This fund consists of monies raised for Celebrate Eid project. Reftj ees fund This fund is lo support the resettlement Syr(an refugees in the UK. Fidi ah fund The Fidiyah fund ralses money to feed the poor In expiation of missed fasts by individuals during the month of Ramadan. Foodbank I nd This fund consists of monies raised for the GLM Foodban GLM Social Medla fund This fund consists of monies raised to support GLMCC Social Media initiatives. Online TV Pro ect fund This fund consists of funds to help launch GLM TV, a new website accessible to the publfjo, who can watch Ilve and pre-recorded content from Green Lane Masjid and Community Cenlre. Iftar fund This fund covers the costs of provlding a light snaok during Ramadan for people wishing to break thelr fast in the mosque. Investrn in the Hereafter fund This fund consists of monies raised for projects acting as contlnuous charity. Mas id Refurblshment and S h I Pr nd The Masjid Refurbishment and School Proje¢t fund 1$ used to help finance refurbi8hment works to the communtiy hall and the old masjid. Or hans A I fund The Orphans Appeal fund consists of funds raised to help finance orphan sponsorship projects. Palestine A eal fun The Palestine Appeal fulld raises money lo be used to assist the humanltarian crisis in the Occupied Territories. Page 123 Grgon Lane Maslld and Communlty Centre IA company limited by guarantee) Notes to the flnanclal Statements For the year ended 31 December 2021 21. Summary of fund$ l¢ontlnued) ur ni fund Qurbani is the sacriking of an animal on the day of Eid-Al-Adha. Funds raised are usually sent to various ¢ounts'es where the sacrifices of animals are undertaken and the meat distributed to the poor in those regions. Sada ah Jari ah Pro ects nd This fursd consists of monies raised for multimedia projects acting as contsnuous charty for donors. School Libra s fund The School Library Fillings fund is used lo finance the installation of libary fittings in newty refurbished parts of Ihe chanty's buildings. ea fund This fund consists of funds raised to help the plight of the Syrian people in the recent civil confllct. Zakat fund Zakat is an obligation on all Muslims to pay 2.5% of their $8vings to charity. Funds iaised must be spent in accordance with the Islamic Sharia guidellnes and are not available to the charity for general purpose use. Zakat-ukFilr fund Zakal-ul-Filr is chadty g￿en to the poor at the end of fasting in the Islamic holy month of Ramadan. Funds raised are usually distributed lo various countries where food parcels are purchased and distributed to the poor on the day of Eld Al-Fltrl Yemen fund The Yemen lund consists of monies raised for humanitsrian support in Yemen. Roof Pro ect fund The roof project fund Is money raised to support the refurbishment of the roof at te mosque. Imed Drib fund Working together wrth IMED. this fund was set up to raS8e money to buy tsvo defibrillators lo support the local community. Salaries fund This fund was ¢￿ted to colle¢t donations given specifically to support wages and salaries of masjid employees. East Africa fund This fvnd was created to provide humanltarian support after multSple countries In East Africa were severely affected by drought and conflict. Eme en eal This fund was ciealed to support a lady in Syria who had been blinded following a missile attack in Syria. The monie5 raised a￿ being used to support treatment to recover her eyesight via mLTrltiple operations. ri8n Or hans fund This fund was created lo support the setup of the largest Syrlan Orphanage In Turkey, houslng and providing care for approximately 240 orhpans. Quran Printin This fund consi51s of monles ralsed lo help wlth the printng and distribution of copies of the Quran. Page 124 Grgen Lano Masjid and Communlty Centre (A company Ilmited by guarantee) Notes to the flnanclal 8tatements For the year ended 31 December 2021 21. Summary of funds Icontlnued) World in Crisis fund This fund consists of monies raised to support V8ri0us Task Force GLM projects. kat TFGLM fund This fund is used lo capture zakat donations In respect of Task Force GLM projects. Pakistan Water eal This fund was C￿ated to set up su$talnable sources of clean water in Pakistan. Kashmir Earth uake A eal fund This lund was created to collect monies to help wlth the aftemiath of an earthquake which occured in Kashmir during 2019. Leabon A eal fund This lund consits of monues ralsed for humanitarian support in Lebanon. GLM Educational Trust fund The GLM Educational Trust fund represents funds of the charity controlled by the charitable company and consolldated into these financial statements. Youth and Children The Youth and Children fund represents fijnds of the charity controlled by the charhable company and consolidated into these financial stalemenls. h8nistan fund This fund is monies raised for humanitarian support in Afghanlstan. Tanzania fund This fund was sel up for donations towards the building of a Secondary School with Mosque and Well Sn Tanzania. 22. Analysls of net assets between fund8 Analy818 of net assets between fund8- curr8nt yaar Unrestrlcted Re8trlcted fund8 funds 2021 2021 Total funds 2021 Tangible fixed assels Current assets 2,556,921 1,848.449 (258,727) 2,556,921 2,831,919 1258,7271 983,470 Creditors due wthin one year Total 4,146,643 983,470 5,130,113 Page 125 Gr8en Lane Maslld and Communlty Centr8 {A company limited by guarantee) NotOS to the flnanelal statements For the year ended 31 December 2021 22. Analysis of not assets between funds (continued) Analysls of not assets bgtw•on funds - prlor year Unre$trl¢ted Re8tTiCted funds funds 2020 2020 Total funds 2020 Tangible fixed assets Current a$8ats Creditors due within one year 2,278,979 1,045,729 1124.3381 13,000 861,157 2,291,979 1,906,886 (124,3381 Total 3,200,370 874,157 4,074,527 23. Recon¢lllatlon of net movement in fund8 to nèt eash flow from operatlng a¢tlvltle8 Group 2021 Group 2020 Net income for th8 year las per Statement of Finan¢ial Acliviliesl 1,055,586 452,012 Adlustments for: Depreciation ¢harges Loss on the disposal of fixed assets De¢￿aSe/(lncfease} in debtors Increase in credltors 173,824 30,355 11,853 134,389 152,517 1165,318) 55,280 Net cash provlded by operating activit1•8 1,406,007 494,491 Anatysls of cash and cash equivalènts Group 2021 Group 2020 Cash in hand 2,599,255 1,662,369 Totsl ca8h and cash equlvalents 2,599,255 1.662,369 Page 126 Green Lane Ma6Jld and Communlty Contro (A company Ilmlted by guarantee) Notes to the flnancial Statements Forthe year ended 31 Decembor 2021 25. Analysls of changes In net dobt At31 Do¢omber 2021 January 2021 Cash flows C8sh at bank and In hand 1,662.369 936,886 2,599,255 1,662,369 936,886 2,599,255 26. Penslon comrnitm•nts The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independent administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £6,821 12020.. £4,599). Contributions lotalling £389 12020.. £Nil} were payable lo the fund at the balance sheet date and are included in olher creditors. 27. Related party transactions At the balance sheet date, the following balances were due from l {owed to} GLMCC.. 2021 2020 Re•Enlighten 26,769 {71.8221 26,769 171,822} During the year ended 31 December 2021, the followng Iran5a¢tions took place betsveen GLMCC and its subsidairies. Rè-Enlightèn During the year ended 31 December 2021, GLMCC madeof £88,000 {2020'. £113,343) to Re-Enli9hten. Furthermore, during the year ended 31 December 2021, GLMCC paid wages totalling £34,821 12020.. £32,569) on behalf of Re-Enlighlen. As at 31 Oecemb8r 2021, ReEnlighten owed GLMCC £26,769 (2020.. £71,822 owed from GLMCC to Re-Enlightenl. GLM Educatlon Trust During the year ended 31 December 2021, GLM Edur2tion TNst made no donalions12020.. £9,951110 GLMCC. 28. Controlling party There is no one ultsmat8 controlling party of the Group. Page 127