2022-12-31-accounts - Green Lane Masjid And Community Centre

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			Page
Annual report			1-31
Reference and administrative		details ofthe Charity, its Trustees and advisers	32
Trustees' report			33-40
Independent auditors'	report	on the financial statements	41-44
Consolidated statement	offinancial activities		45
Consolidated balance sheet			46
Charity balance sheet			47
Consolidated statement	ofcash flows		48
Notes to the financial statements			49-73

GREEN LANE MASJID COMMUNITY CENTRE ANNUAL REPORT

Legal & Administrative Details Registered Office Green Lane Masjid and Community Centre 20 Green Lane, Small Heath Birmingham, B9 5DB Tel: 0121713 0080 Web: www,greenlanemasjid.org Company registration number: 06552666 Charity registration number: 1125833 Independent Auditors Dains Accountants 15 Colmore Row Birmingham B3 2BH Donate to Green Lane Masjid and Communlty Centre Account Number; 23740161 Sort Code: 20-08-98 31

O COPYRIGHT GREEN LANE MASJID & COMMUNITY CENTRE12023

Trustees			M Saeed
			I Ahmed
			SAkram
			M Nahim
Company number	registered		06552666
Charity registered number			1125833
Registered		office	20 Green Lane
			Small Heath
			Birmingham
			West Midlands
			Bg 5DB
Company	secretary		SAkram
Chief executive officer			KHussein
Independent		auditors	Dains Audit Limited
			15Colmore Row
			Birmingham
			B32BH
Bankers			Barclays Bank Pic
			534 Coventry Road
			Birmingham
			B10OUP
Solicitors			Brabners Chaffe Street LLP
			Horton House
			Exchange Flags
			Liverpool
			L2 3YL

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Note	2022 6	2022 6	2022f	2021f
Income from:
Donations and legacies Charitable activities			1,990,882 255,853	2,179,595 'l6,635	4,170,477 272,488	4,095,090 264,663
Investments			165,575		165,575	85,345
Other income			196,052		196,052	245,250
Total income			2,608,362	2,196,230	4,804,592	4,690,348
Expenditure on: Raising funds Charitable activities		8 10	26,124 1,973,153	2,504,543	26,124 4,477,696	108,635 3,526,127
Total expenditure			1,999,277	2,504,543	4,503,820	3,634,762
Net movement in funds			609,085	(308,313)	300,772	1,055,586
Reconciliation offunds:
Total funds brought	fonvard		4,146,643	983,470	5,130,113	4,074,527
Net movement in funds			609,085	(308,313)	300,772	1,055,586
Total funds carried forward			4,755,728	675,157	5,430,885	5,130,113

		Note		2022		2021f
Fixed assets
Tangible assets		15		1,974,594		2,556,921
Investments		17		200,000
Investment property		16		875,310
				3,049,904		2,556,921
Current assets
Debtors		16	308,919		232,664
Cash at bank and in hand			2,177,548		2,599,255
			2,486,467		2,631,919
Creditors: amounts year	falling due within one	19	(105,486)		(258,727)
Net current assets				2,380,981		2,573,192
Total net assets				5,430,885		5,130,113
Charity funds Restricted funds		20		675,157		983,470
Unrestricted funds		20		4,755,728		4,146,643
Total funds				5,430,885		5,130,113

		Note		2022f		2021f
Fixed assets
Tangible assets		15		1,974,594		2,556,921
Investments		17		100,000
Investment property		16		875,310
				2,949,904		2,556,921
Current assets
Debtors		18	334,916		232,664
Cash at bank and in hand			2,059,905		2,489,010
			2,394,821		2,721,674
Creditors: amounts year	falling due within one	19	(99,948)		(319,260)
Net current assets				2,294,873		2,402,414
Total net assets				5,244,777		4,959,335
Charity funds Restricted funds		20		675,157		983,470
Unrestricted funds		20		4,569,620		3,975,865
Total funds				5,244,777		4,959,335

				2022f	2021f
Cash flows from operating	activities
Net cash used in operating	activities			330,133	1,406,007
Cash flows from investing	activities
Purchase oftangible fixed assets				(36,420)	(469,121)
Purchase of investments				(200,000)
Purchase of investments property				(427,310)
Change in cash and cash	equivalents	in	the year	(333,597)	936,886
Cash and cash equivalents	at the beginning		ofthe year	2,599,255	1,662,369
Cash and cash equivalents	at the end	of	the year	2,265,658	2,599,255

	Unrestricted	Restricted	Total
	funds	funds	funds
	2022 6	2022f	2022 E
Donations	1,990,882	2,179,595	4,170,477
	Unrestricted	Restricted	Total
	funds	funds	funds
	2021 8	2021 E	2021f
Donations	2,285,656	1,809,434	4,095,090

		Unrestricted	Restricted	Total
		funds	funds	funds
		2022f	2022	2022 6
Madrassa	and other course fees	255,853		255,853
Grants receivable			16,635	16,635
		255,853	16,635	272,488
		Unrestricted	Restricted	Total
		funds	funds	funds
		2021f	2021f	2021
Madrassa	and other course fees	189,793		189,793
Grants receivable		22,248	52,622	74,870
		212,041	52,622	264,663

			Unrestricted	Total	Total
			funds	funds	funds
			2022	2022	2021
			6	6	2
Rental income			163,125	163,125	81,971
Investment	income		2,450	2,450
Other investment		income			3,374
			165,575	165,575	85,345

	Unrestricted	Total	Total
	funds	funds	funds
	2022f	2022	2021 E
Scouts membership	8,601	8,601	827
Funeral income	127,646	127,646	196,089
Other income	59,805	59,805	48,334
	196,052	196,052	245,250

			Unrestricted	Total
			funds	funds
			2022	2022
				6
Direct	fundraising	expenses	26,124	26,124

Expenditure	raising funds (continued)	raising funds (continued)
Costs of raising	voluntary	income (continued)
			Unrestricted	Restricted	Total
			funds	funds	funds
			2021f	2021 F	2021f
Direct fundraising	expenses		18,757	89,878	108,635

Analysis ofgrants
	Grants to	Grants to	Total
	Institutions	Individuals	funds
	2022 f	2022	2022 F
Grants paid	2,231,942	102,701	2,334,643
	Grants to	Grants to	Total
	Institutions	Individuals	funds
	2021f	2021f	2021 8
Grants paid	1,323,491	78,892	1,402,383

Analysis ofgrants (continued)
The Group has made the following	material grants to institutions	during the year:
			2022	2021
			9
Name of institution
One Ummah			340,360	443,048
Islamic Relief			1,818,577	785,440
			2,158,937	1,228,488
Other grants to institutions			73,005	95,003
			2,231,942	1,323,491

			Unrestricted	Restricted
			funds	funds	Total
			2022 8	2022f	2022 8
Charitable	activities		1,956,861	2,504,543	4,461,404
Governance		costs	16,292		16,292
			1,973,153	2,504,543	4,477,696
			Unrestricted	Restricted
			funds	funds	Total
			2021	2021	2021
			9	8	L
Charitable		activities	1,860,203	1,646,634	3,506,837
Governance		costs	19,290		19,290
			1,879,493	1,646,634	3,526,127

		Activities	Grant
		undertaken directly 2022 6	funding of activities 2022f	Support costs 2022	Total funds 2022
Charitable	activities	872,711	2,334,643	1,254,050	4,461,404
Governance	costs			16,292	16,292
		872,711	2,334,643	1,270,342	4,477,696
		Activities	Grant
		undertaken	funding of	Support	Total
		directly 2021f	activities 2021f	costs 2021 E	funds 2021f
Charitable	activities	1,059,999	1,402,383	1,044,455	3,506,837
Governance	costs			19,290	19,290
		1,059,999	1,402,383	1,063,745	3,526, 127

	Total	Total
	funds	funds
	2022	2021
		E
Staff costs	514,568	376,158
Dawah costs	25,921	31,495
Advertising and promotion Social welfare and other donations	11,242 76,135	25,305 272,850
Masjid costs Equipment hire Speakers' fees	1,569 20,117 36,302	46,184 6,360 21,555
Hospitality Other sundry direct costs Other sundry costs Food purchases	5,087 19,816 80,405 81,549	11,839 8,049 185,165 75,039
	872,711	1,059,999

						Total	Total
						funds	funds
						2022 6	2021f
	Masjid costs Staff costs					15,790 350,134	16,829 269,213
	Depreciation Rent, rates and insurance					170,747 39,897	173,824 25,217
	Light and heat					44,267	34,561
	Telephone, internet 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					10,455 61,587 48,921 62,122 295,595 22,808 41,122 20,584 42,938	3,772 53,107 72,265 73,269 205,401 15,203 7,510 44,880 9,361
	Cleaning and waste disposal Loss on disposal oftangible	fixed	assets			27,083	9,688 30,355
	Governance costs					16,292	19,290
						1,270,342	1,063,745
12.	Auditors' remuneration
						2022f	2021f
	Fees payable to the Charity's accounts	auditor		for the audit of the Charity's	annual	10,325	9,500
	Fees payable to the Charity's auditor in respect of: All non-audit services not included above					20,997	5,770

Staff costs
	Group 2022	Group 2021 f	Company 2022 E	Company 2021 6
Wages and salaries Social security costs	805,634 51,136	613,184 25,366	752,792 46,688	580,110 23,832
Pension costs	7,932	6,821	6,944	6,608
	864,702	645,371	806,424	610,550

The average number ofpersons	employed by the Charity during t	he year was	as follows:
	Group 2022	Group 2021	Company 2022	Company 2021
	No.	No.	No.	No.
Teaching	25	19	22	16
Mosque	23	23	23	23
	48	42	45	39

		Long-term		Fixtures
	Freehold	leasehold	Motor	and	Computer
	property f	property f	vehicles	fittings	equipment	f	Total
Cost
At 1 January 2022	448,000	3,109,422	26,620	221,370	3,206		3,808,618
Additions			18,500	17,920			36,420
Disposals				(8,?25)			(8,725)
Transfers between classes	(448,000)						(448,000)
At 31 December 2022		3,109,422	45,120	230,565	3,206		3,388,313
Depreciation At 1 January2022		1,096,837	9,537	142,117	3,206		1,251,697
Charge for the year		124,377	4,512	41,858			170,747
On disposals				(8,725)	-		(8,725)
At 31 December 2022		1,221,214	14,049	175,250	3,206		1,413,719
Net book value
At 31 December 2022		1,888,208	31,071	55,315			1,974,594
At 31 December 2021	448,000	2,012,585	17,083	79,253			2,556,921

		Long-term
	Freehold	leasehold	Motor	Fixtures and
	propertyf	propertyf	vehicles	fittingsf	Total
Cost
At 1 January 2022	448,000	3,109,422	26,620	221,370	3,805,412
Additions			18,500	17,920	36,420
Disposals				(8,725)	(8,725)
Transfers between classes	(448,000)				(448,000)
At 31 December 2022		3,109,422	45,120	230,565	3,385,107
Depreciation
At 1 January 2022		1,096,837	9,537	142,117	1,248,491
Charge for the year		124,377	4,512	41,858	'i70,747
On disposals				(8,?25)	(8,725)
At 31 December 2022		1,221,214	14,049	175,250	1,410,513
Net book value
At 31 December 2022		1,888,208	31,071	55,315	1,974,594
At 31 December 2021	448,000	2,012,585	17,083	79,253	2,556,921

		Freehold
		investment
		property
		6
Valuation
Additions		427,310
Transfers	between classes	448,000
At 31 December 2022		875,310

Debtors
		Group 2022f	Group 2021f	Company 2022f	Company 2021f
Due within one year
Amounts owed by group undertakings Trade Debtors		103,490		25,997 103,490
Other debtors		193,349	219,826	193,349	219,826
Prepayments	and accrued income	12,080	12,838	12,080	12,838
		308,919	232,664	334,916	232,664

			Group 2022f	Group 2021f	Company 2022f	Company 2021f
Trade creditors			75,822	177,506	70,982	177,506
Amounts owed	to group undertakings					61,231
Other taxation	and social security			8,997		8,997
Other creditors				46,899		46,899
Accruals and deferred		income	29,664	25,325	28,966	24,627
			105,486	258,727	99,948	319,260

Statement	offunds	-current y	ear
							Balance at
			Balance at 1				31
			January 2022f	Income 6	Expenditure 6	Transfers In/outf	December 2022 6
Unrestricted funds
General fund			1,589,722	2,571,942	(1,828,530)	(427,310)	1,905,824
Fixed assets funds			2,556,921	36,420	(170,747)	(448,000)	1,974,594
Investment	property	fund				875,310	875,310
			4,146,643	2,608,362	(1,999,277)		4,755,728
Restricted	funds
Caring for in need	orphans	and children	39,401	51,672			91,073
Food			736,527	1 454 568	(1 703542)		487,553
Health and	water		59,059	635,208	(703,500)		(9,233)
Mosque snd Youth Projects Protecting life and dignity Shelters			89,060 20,000 15,787	17,737 6,184 14,164	(90,289) (7,212)		16,508 18,972 29,951
Supporting	education		23,636	16,697			40,333
			983,470	2,196,230	(2,504,543)		675,157
Total offunds			5,130,113	4,804,592	(4,503,820)		5,430,885

Statement	offunds	- prior year
							Balance at
			Balance at				31
			1 January 2021 6	Income F	Expenditure 8	Transfers in/outf	December 2021 6
Unrestricted funds
General fund			921,391	2,376,526	(1,716,682)	8,487	1,589,722
Fixed assets funds			2,278,979	451,766	(173,824)		2,556,921
			3,200,370	2,828,292	(1,890,506)	8,487	4,146,643
Restricted	funds
Caring for in need	orphans	and children	827	39,703	(1,129)		39,401
Food			641,622	1,466,533	(1,381,106)	9,478	736,527
Health and	water		14,523	95,367	(50,000)	(831)	59,059
Mosque and Youth		Projects	214,211	4,004	(112,021)	(17,134)	89,060
Protecting	life and dignity			20,000			20,000
Shelters			2,974	212,813	(200,000)		15,787
Supporting	education			23,636			23,636
			874,157	1,862,056	(1,744,256)	(8,487)	983,470
Total offunds			4,074,527	4,690,348	(3,634,762)		5,130,113

Summary of funds -cu	rrent year
					Balance at
	Balance at 1				31
	January 2022 6	Income	Expendituref	Transfers in/out	December 2022 6
General funds	4,146,643	2,608,362	(1,999,277)		4,755,728
Restricted funds	983,470	2,196,230	(2,504,5431		675,157
	5,130,113	4,804,592	(4,503,820)		5,430,885

Summary of funds -prio	r year
					Balance at
	Balance at				31
	1 January 2021f	Income 6	Expenditure f	Transfers in/outf	December 2021 6
General funds	3,200,370	2,828,292	(1,890,506)	8,487	4,146,643
Restricted funds	874,157	1,862,056	(1,744,256)	(8,487)	983,470
	4,074,527	4,690,348	(3,634,762)		5,130,113

22.	Analysis	of net assets	of net assets	of net assets	of net assets	between	funds
	Analysis	ofnet assets				between	funds	-current year
								Unrestricted	Restricted	Total
								funds	funds	funds
								2022	2022	2022
									6
	Tangible	fixed	assets					1,974,594		1974594
	Fixed asset investments							200,000		200,000
	Investment property							875,310		875,310
	Current assets							1,811,643	675,157	2,486,800
	Creditors	due	within	one year				(105,819)		(105,819)
	Total							4,755,728	675,157	5,430,885
	Analysis	ofnet assets				between	funds	-prior year
								Unrestricted	Restricted	Total
								funds	funds	funds
								2021f	2021f	2021f
	Tangible fixed Current assets		assets					2,556,921 1,848,449	983,470	2,556,921 2,831,919
	Creditors	due	within	one year				(258,727)		(258,727)
	Total							4,146,643	983,470	5,130,113
23.	Reconciliation		ofnet		movement		in funds to net cash flow from operating		activities
									Group	Group
									2022	2021
									8	E
	Net income for the year					(as per Statement of Financial Activities)			300,772	1,055,586
	Adjustments		for:
	Depreciation charges								170,747	173,824
	Loss on the disposal			offixed assets						30,355
	Decrease	in debtors							12,976	11,853
	(Decrease) Iincrease				in creditors				(126,192)	134,389
	Net cash	provided		by		operating	activities		358,303	1,406,007

						Group	Group
						2022	2021
						f.
	Cash	in	hand			2,265,658	2,599,255
	Total	cash and cash		equivalents		2,265,658	2,599,255
25.	Analysis		ofchanges	In net debt
					At 1		At 31
					January		December
					2022	Cash flows 8	2022 f
	Cash	at	bank and in hand		2,599,255	(421,707)	2,177,548
					2,599,255	(421,707)	2,177,548

	2022	2021
	6	E
Re-Enlighten	(25,664)	26,769
	(25,664)	26,769