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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
I
##
I
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|
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||||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|
##
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##
|||||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|
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||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|
##
|8.|Expenditure|on|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|
|9.|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|
##
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##
##
##
|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|
##
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##
##
|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|
##
##