2021-12-31-accounts - The Cambridge Muslim Trust

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All praise is due to Allah and blessings and peace be upon His servant and messenger, Muhammad and upon his family and companions and all who follow his guidance until the Day of Judgment

Annual Report and Accounts

Year Ended 31[st] December 2021

Cambridge Muslim Trust Registration Number: 1125964 PO Box 423, Cambridge CB5 8ZT, UK Tel: 0845 6123 353 Fax: 0871 242 9696 Website: www.cambridgemuslims.co.uk Email: info@cambridgemuslimtrust.org

All praise is due to Allah and blessings and peace be upon His servant and messenger, Muhammad and upon his family and companions and all who follow his guidance until the Day of Judgment

The trustees are pleased to present their report together with the financial statement for the year ended 31[st] December 2020

Cambridge Muslim Trust is a registered charity (No: 1125964) and is governed by its constitution. Its registered address is PO Box 423, Cambridge CB5 8ZT, United Kingdom.

The Cambridge Muslim Trust has three life Trustees and one Secretary namely:

Trustee	Abdul Kayum Arain	CEO
Trustee	Abdul Latif Rajput
Trustee	Mahmood Chaudhri
Trust Secretary	Imtiaz Ahmed Din

As previously stated in last year’s report the Charity was established with the following aims and objectives:

The primary objective of the Cambridge Muslim Trust is to provide a focus of activities for Muslims living in the Cambridge and surrounding area. This will enable the organisation of religious, educational, and social life within the community in light of the Islamic teachings and traditions. Ultimately, making positive and effective contributions towards both the well being and enhancement of the social and cultural environment in which they live.
We believe that men, women and young people in particular deserve a dedicated facility in which they can grow and develop as socially and spiritually conscientious, well-rounded individuals who become active members of society capable of making positive contributions to their local communities.
Through Muslim youth-work, we seek to engage with young people (boys and girls) by arranging leisure activities, events and outings with clearly defined social objectives to meet our goals.
An additional aim is to provide faith and culturally sensitive work in local communities.

Cambridge Muslim Trust Registration Number: 1125964 PO Box 423, Cambridge CB5 8ZT, UK Tel: 0845 6123 353 Fax: 0871 242 9696 Website: www.cambridgemuslims.co.uk Email: info@cambridgemuslimtrust.org

All praise is due to Allah and blessings and peace be upon His servant and messenger, Muhammad and upon his family and companions and all who follow his guidance until the Day of Judgment

Acting as an information resource the Trust will provide an understanding of Islam as a faith, a religion, and as a way of life; and by striving to create an awareness of the Islamic point of view on issues of contemporary relevance. In its workings the trust has been organised as an association of equals; it does not entertain distinctions based on race, colour, ethnicity, sectarian affinities, Countries of origin or the financial standing of its members.

The charity’s work is supported by volunteers and has a Khateeb for all the prayers

A couple of volunteer brothers are also available to clean the Centre and open the Mosque for the daily five prayers

Day to Day activities of the Trust is run by the CEO and he is assisted by the Trust Secretary and a number of dedicated volunteers.

The Charity is dependent on donations from individuals for all its funding needs.

Review of Progress and Achievements:

The building was purchased for £453,258.00 is now worth approximately £1.5 million+ more based on a basic rate of 2.78% annual increase and renovation and additions to the building
2021 has been a very difficult year for everyone due to Covid – 19 and social distancing which has resulted in many activities in the Centre being reduced.
The Trust took it upon itself to provide food for 38 local families, numerous students stuck in Cambridge after the University closure including food and provisions for Addenbrookes Hospital staff that have continued to provide an amazing service to the residents of Cambridge and beyond
We have continued to employ technologies like Skype, WhatsApp and social media to maintain contact with our congregation and our Friday Halaqa’s are also broadcasted using Skype and YouTube
Help and a “hearing ear” has been available to our community facing difficulties for the direct effects of Covid – 19 plus the isolation factor that many have had to endure

Cambridge Muslim Trust Registration Number: 1125964 PO Box 423, Cambridge CB5 8ZT, UK Tel: 0845 6123 353 Fax: 0871 242 9696 Website: www.cambridgemuslims.co.uk Email: info@cambridgemuslimtrust.org

All praise is due to Allah and blessings and peace be upon His servant and messenger, Muhammad and upon his family and companions and all who follow his guidance until the Day of Judgment

We have had the pleasure of the company and talks from a few Internationally renowned scholars including hosting an Annual Hadith and Quran conference.
We have started a funeral service, Mum’s and Toddler group and youth study and sleepover sessions. (The sleepover has to be accompanied by a parent)
We have obtained and provided a supervised PlayStation for the youngsters
Furthermore, we have provided a table and accessories for table tennis

Dialogue with External Organisations:

We have maintained dialogue with the UK Government, Faith Associates, London Central Mosque and British Muslim Council for guidelines on the way forward and this dialogue continues with regular updates being received

Premises:

Upon reopening of our premises on 4[th] of August 2020 and the first Friday prayers were conducted on 7[th] August 2020 and continued in to 2021 with relaxed social distancing guidelines
Some semblance of restrictions remained in place after the relaxing of the rules along the guidelines and advice received from UK Government, Faith Associates, London Central Mosque and British Muslim Council but have now been lifted.
All works to the expansion of the centre have now resumed and the following areas are completely useable, they are:
The ground floors
The basement areas
The ablution rooms and the disability toilets
It’s hopped the completion of the offices, the conference room and the webcast room will be completed in the coming week
IT provision will also be completed in the coming days
The audio and CCTV cameras are in place and being used as are the large TV screens on all the floors
Work has begun the 1[st] Floor and the replacement of the roof

Cambridge Muslim Trust Registration Number: 1125964 PO Box 423, Cambridge CB5 8ZT, UK Tel: 0845 6123 353 Fax: 0871 242 9696 Website: www.cambridgemuslims.co.uk Email: info@cambridgemuslimtrust.org

All praise is due to Allah and blessings and peace be upon His servant and messenger, Muhammad and upon his family and companions and all who follow his guidance until the Day of Judgment

Financial Results

The results of the year end and the Charity’s financial position at the end of the year are shown in the attached financial statement

Official Custodian

The titles to the land and property are held by the Official Custodian for Charities in Trust of the Charity

Reserves and Contingency

The Trustees regards three months of operational expenses as a appropriate level of reserve. The present level of funding is inadequate to support the continuation of the current level of needed expense.

In light of this the Trust has had to put into place contingencies in order to carry on track with the vision and aspiration that the Trust has placed upon itself

Risk Management

The Trustees have assessed the major risks to which the Charity is exposed to with particular onus on the Charities activities and finances. At present the Trustees have deemed that systems are in place to mitigate any exposure to major risk

Independent Examiner:

The Independent Examiners and Auditors are Jasani and Co The set accounts have been submitted to the Charities Commission

Abdul Kayum Arain (Chairman) Approved by the Board of Trustees and signed on their behalf Date: 31[st] January 2021

Cambridge Muslim Trust Registration Number: 1125964 PO Box 423, Cambridge CB5 8ZT, UK Tel: 0845 6123 353 Fax: 0871 242 9696 Website: www.cambridgemuslims.co.uk Email: info@cambridgemuslimtrust.org

Independent examiner's report on the accounts Section A Independent ExaMineS Report Report to the trustees of Cambridge Muslim Trust On accounts for the year ended 31 December 2021 Charity no (if any) 1125964 Set out on pages 1to18 Respective The charity's trustees are responsible for the preparation of the accounts. responslbilities of The charity's trustees consider that an audil is not required for this year trustees and examiner under sertion 43(2} of the Charities Act 1993 {the 1993 Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts under sedion 43 of the 1993 Act. to follow the procedures laid down in the general Directions given by the Charity Commission (under section 43(71(b} of the 1993 Act, and to stste whether particular matters have come to my attention. Basis of independent My examination was carried out in accordance wrth general Directions given examine5 statement by the Charty Commission. An examination includes a review of the accounting records kept by the chartty and a comparison of the accounts presented Vth those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees conmIng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and onsequently no opinion is given as to whether the accounts present a 'true and fai¢ view and the report is limited to those matters set out in the statement below. Independent In connection with rny examination. no matter has come to my attention examinevs statoment 1. which gives me reasonable cause to believe that in, any material respect, the requirements= to keep accountsng records in accordance with section 41 of the 1993 Act.. and to prepare accounts vthich accord with the accounting records and comply with the accounting requirements of the 1993 Act have not been met . or 2. to which. in my opinion, attention should be drawn in ordèr to enable a proper understsnding of the accounts to be reached. Slgned: Date: 27 October 2022 Name: Mazhar Jasani Relevant professional qualifiution(s) or body (If any}: FCA Address: Jasani & Co. Chartered Accountants 380 Chery Hinton Road Cambridge CB18BA IER April 2009

Section B Disclosure Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose. IER April 2009

Income	2021
Donataions and grants	260,492
total Expenses Rent rates and Insurance Repairs and maintenance Depreciation Telephone postage and stationery misc expenses Legal fees Light and heat Total surplus Fixed assets Tangible assets Current Assets Cash and bank Debtors Current Liabilities Creditors Net Current liabilities Total assets less current liabilities Long term liabilities	260,492 28,540 - 22,047 330 14,121 - 3,699 68,738 191,754 1,409,231 7,841 - 7,841 283,160 275,319 - 1,133,911
Loan	1,500
Net Assets Represented by: B/f Funds difference	1,132,411 940,657 191,754 1,132,411 0 -

	Charity No (if any) 1125964 Period start date 01-Jan-21 To Period end date 31-Dec-21 CC39a Charity Name Cambridge Muslim Trust Annual accounts for the period	Charity No (if any) 1125964 Period start date 01-Jan-21 To Period end date 31-Dec-21 CC39a Charity Name Cambridge Muslim Trust Annual accounts for the period
Section A	Statement of financial activities
Recommended categories by activity Note Incoming resources (Note 3) Donations, legacies and Grants Interest and dividends S01 Resources expended (Notes 4-7) Rent, rates and Insurance legal and professional fees depreciation telephone postage and stationery bank charges and interest Light and heat Misc expenses Repairs and maintenance S02 S03 S04 S05 S06 S07 S08 S09 S10 *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources* *before transfers* Gains and losses on investment assets Gains and losses on revaluation of fixed Other recognised gains/(losses) *Net incoming/(outgoing) resources* *before other recognised* *gains/(losses)* *Gross transfers between funds* *Total resources expended* *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05 42,082 218,410 - 260,492 68,397 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
		42,082 218,410 - 260,492 68,397
		15,340 - - 15,340 6,922 13,200 - - 13,200 13,200 - 22,047 - 22,047 17,137 330 - - 330 330 - - - - - 3,699 - - 3,699 4,519 14,121 - - 14,121 10,629 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
		46,690 22,047 - 68,737 52,737 4,608 - 196,363 - 191,755 15,660
		- - - - -
		4,608 - 196,363 - 191,755 15,660
		- - - - - - - - - -
		4,608 - 196,363 - 191,755 15,660
		69,351 871,304 - 940,655 924,654
		64,743 1,067,667 - 1,132,410 940,655

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Section B

Balance sheet

Fixed assets Tangible assets (Note 8) Investments (Note 9) *Total fixed assets* Current assets Stock and work in progress Debtors (Note 10) (Short term) investments Cash at bank and in hand *Total current assets* Creditors: amounts falling due within one year (Note 11) *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 11) Provisions for liabilities and charges *Net assets* Funds of the Charity Unrestricted funds Designated funds Total unrestricted funds Restricted income funds (Note 12) Endowment funds(Note 12) *Total funds* Signed by one or two trustees on behalf of all the trustees	Note B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 Signature	Total this year Total last year £ £ F01 F02 1,409,230 1,185,807 - - - -
		1,409,230 1,185,807
		- - - - - - 7,841 15,905
		7,841 15,905
		283,160 258,896
		- 275,319 242,991 -

		1,133,911 942,816
		1,500 2,500 - -
		1,132,411 940,316
		64,743 69,011 - -
		64,743 69,011
		1,067,667 871,304 - -
		1,132,411 940,315
		Date of approval 21/10/2022

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act 1993.
[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:

 if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

 if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

This is the first year of accounts. The charity was established under a trust deed dated 18 July 2008 and was registered with the Charities Commission on 19 September 2008.

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	 the charity becomes entitled to the resources;
	 the trustees are virtually certain they will receive the resources; and
	 the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of
	the grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500.
by charity	They are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE	None

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

----- Start of picture text -----
Unrestricted restricted This year Last year
Analysis £ £ £ £
Donations, Donations 42082.28 218410 260,492 68,397
legacies and - -
Grants - -
- -
Total 42,082 218,410 [ 260,492 68,397 ]
Interest and - -
dividends - -
- -
- -
Total - - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
----- End of picture text -----

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

----- Start of picture text -----
Unrestricted restricted This year Last year
Analysis £ £ £ £
Rent, rates and Rent 13,360 13,360 5,000
Insurance Insurance 1,980 1,980 1,922
-
- -
- -
- -
- -
- -
Total 15,340 - 15,340 6,922
legal and Legal fees - -
professional Kateeb -Imam 13200 13,200 13,200
fees - -
- -
- -
- -
- -
- -
Total 13,200 - 13,200 13,200
telephone Stationery 330 330 330
postage and - -
stationery - -
- -
- -
- -
- -
- -
Total 330 330 330
bank charges Bank Charges 0 - -
and interest - -
- -
- -
- -
- -
- -
- -
Total - - -
----- End of picture text -----

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Section C Notes to the accounts (con

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

Number of trustees who were paid expenses Nature of the expenses Total amount paid

----- Start of picture text -----
This year Last year
None None
£ £
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5.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year Last year £ £ None None None None

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Section C Notes to the accounts (cont)

Note 6 Paid employees

Please complete this note if the charity has any employees. (The Charity does not have any employees).

6.1 Staff Costs

Total 6.2 Average number of full-time equivalent employees in the year Employer’s National Insurance costs Pension costs Total staff costs Gross wages, salaries and benefits in kind The parts of the charity in which the employees work	This year Last year £ £ - - - - - - - -
	- -
	This year Last year Number Number - - - - - - - -
	- -

6.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

	This year	Last year
	£	£

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Section C Notes to the accounts (cont)

Note7 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

7.1 Total value of grants

----- Start of picture text -----
Grants to Grants to
institutions individuals
Purpose for which grants made Total amount Total amount
£ £
- -
- -
- -
- [ - ]
- [ - ]
- [ - ]
Total - -
----- End of picture text -----

7.2Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

*institutions supported.*
Names of institutions *Total grants to institutions* Purpose	Total amount of grants paid £ - - - - - - - - -
	-

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Section C Notes to the accounts (cont)

Note8 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

		Freehold	land		Other land &	Plant,	Plant,	Fixtures,	Fixtures,	Payments on	Payments on	Total
		& buildings			buildings	machinery		fittings and		account and
						and motor		equipment		assets under
						vehicles				construction
		£			£	£			£		£	£
Balance brought		1,256,872			-		-		3,591		-	1,260,463
forward
Additions		245,471			-		-		-		-	245,471
Revaluations			-		-		-		-		-	-
Disposals			-		-		-		-		-	-
Transfers *			-		-		-		-		-	-
Balance carried		1,502,343			-		-		3,591		-	1,505,934
forward
8.2 Accumulated depreciation			and	impairment provisions
	**Basis	SL			SL or RB	SL or RB		SL		SL	or RB
	** Rate	2%						20%

Balance brought		71,065			-		-		3,591		-	74,656
forward
Depreciation charge		22,047			-		-		-		-	22,047
for year
Impairment provisions			-		-		-		-		-	-
Revaluations			-		-		-		-		-	-
Disposals			-		-		-		-		-	-
Transfers*			-		-		-		-		-	-
Balance carried		93,112			-		-		3,591		-	96,703
forward
8.3 Net book	value
Brought forward		1,185,806			-		-		-		-	1,185,806
Carried forward		1,409,230			-		-		-		-	1,409,230

8.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

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Section C Notes to the accounts (cont)

Note 9 Investment assets

Please complete this note if the charity has any investment assets.

9.1 Fixed assets investments

Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year Add:additions to investments at cost Less:disposals at carrying value Carrying (market) value at end of year	£ - - - -
	-

Please provide below:

9.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

9.3 A breakdown of the income from investments agreeing with SOFA.

Analysis of investments
Other investments
Total
Investment properties
Securities not listed on a recognised Stock Exchange
Cash held as part of the investment portfolio
Investments listed on a recognised stock exchange or held in common
investment funds, open ended investment companies, unit trusts or other
collective investment schemes
Investments in subsidiary or connected undertakings and companies

9.2
9.3
Market value at
year end
Income from
investments for
the year
£
£
- -
- -
- -
- -
- -
- -

- -

9.4 Material investment holdings

If any investments are material in terms of their value (for example each represents more than 5 per cent of the value of the charity’s total investments) please provide details.

the value of the charity’s total investments) please provide details.
Investment held Total	Market value at year end £ - - - -
	-

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Section C Notes to the accounts (cont)

Note 10 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income Total	This year Last year This year Last year £ £ £ £ - - - - - - - - - - - - - - - - Amounts falling due after more than one year Amounts falling due within one year
	- - - -

Note 11 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 11.1 Analysis of creditors

11.1 Analysis of creditors
Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total	This year Last year This year Last year £ £ £ £ 283,160 258,896 - - - - - - - - 1,500 2,500 - - - - Amounts falling due within one year Amounts falling due after more than one year
	283,160 258,896 1,500 2,500

11.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

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Section C Notes to the accounts (cont)

Note 12 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

12.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).
other funds .

----- Start of picture text -----
Type PE, EE ,
Fund Name Purpose and restrictions
R or other
Building Fund R For use of Building and fixtures Related Expences
Zakah Account R For Providing Relief to people in difficulty
----- End of picture text -----

12.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

----- Start of picture text -----
Fund Fund
balances balances
brought Incoming Resources Gains and carried
forward resources expended Transfers losses forward
Fund names £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total Funds - - - - - -
----- End of picture text -----

12.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name)	To Fund (Name)	Amount
Unrestricted Funds	Building Fund	2921.2
Building Fund	Services Account	2985

12.4 Analysis of net assets between funds

12.4 Analysis of net assets between funds
Fixed assets Investments Net current assets Creditors due in more than one year and provisions Total net assets	Unrestricted funds Restricted funds Endowed funds Total £ £ £ £ - - - - - - - - - - - -
	- - - -

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Section C Notes to the accounts (cont)

Note 13 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 5) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

13.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

----- Start of picture text -----
Amounts paid or benefit value
Legal authority (eg order,
Name of trustee or related party
governing document) This year Last year
£ £
None
None
----- End of picture text -----

13.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due to trustees and related parties Due from trustees and related parties	Abdul Kayum Arian Mahmood Chaudhri Name of trustee or related party Legal authority	This year Last year £ £ 283,160 258,554 - - Amount owing

13.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee	Relationship to	Description of the	This year	Last year
or related party	charity	transaction(s)	£	£

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Section C Notes to the accounts (cont)

Note 14 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

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Income categories

Donations, legacies and Grants Fundraising events Shop sales Interest and dividends fees for charitable services Grants for services

Expenditure categories

Wages, salaries, pensions and NI Cost of fundraising events Rent, rates and Insurance Repairs and maintenance Light and heat telephone postage and stationery Donations and Grants legal and professional fees bank charges and interest depreciation Misc expenses

To edit the lists replace existing categories on either list with the new headings you prefer to use.

Section B Disclosure Only complete if the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose. IER April 2009

	Charity No (if any) 1125964 Period start date 01-Jan-21 To Period end date 31-Dec-21 CC39a Charity Name Cambridge Muslim Trust Annual accounts for the period	Charity No (if any) 1125964 Period start date 01-Jan-21 To Period end date 31-Dec-21 CC39a Charity Name Cambridge Muslim Trust Annual accounts for the period
Section A	Statement of financial activities
Recommended categories by activity Note Incoming resources (Note 3) Donations, legacies and Grants Interest and dividends S01 Resources expended (Notes 4-7) Rent, rates and Insurance legal and professional fees depreciation telephone postage and stationery bank charges and interest Light and heat Misc expenses Repairs and maintenance S02 S03 S04 S05 S06 S07 S08 S09 S10 *Total funds carried forward* Total funds brought forward *Net movement in funds* *Net incoming/(outgoing) resources* *before transfers* Gains and losses on investment assets Gains and losses on revaluation of fixed Other recognised gains/(losses) *Net incoming/(outgoing) resources* *before other recognised* *gains/(losses)* *Gross transfers between funds* *Total resources expended* *Total incoming resources*		Unrestricted funds Restricted income funds Endowment funds Total this year Total last year £ £ £ £ £ F01 F02 F03 F04 F05 42,082 218,410 - 260,492 68,397 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
		42,082 218,410 - 260,492 68,397
		15,340 - - 15,340 6,922 13,200 - - 13,200 13,200 - 22,047 - 22,047 17,137 330 - - 330 330 - - - - - 3,699 - - 3,699 4,519 14,121 - - 14,121 10,629 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
		46,690 22,047 - 68,737 52,737 4,608 - 196,363 - 191,755 15,660
		- - - - -
		4,608 - 196,363 - 191,755 15,660
		- - - - - - - - - -
		4,608 - 196,363 - 191,755 15,660
		69,351 871,304 - 940,655 924,654
		64,743 1,067,667 - 1,132,410 940,655

CC17a (Excel)

21/10/2022

Section B

Balance sheet

Fixed assets Tangible assets (Note 8) Investments (Note 9) *Total fixed assets* Current assets Stock and work in progress Debtors (Note 10) (Short term) investments Cash at bank and in hand *Total current assets* Creditors: amounts falling due within one year (Note 11) *Net current assets/(liabilities)* *Total assets less current liabilities* Creditors: amounts falling due after one year (Note 11) Provisions for liabilities and charges *Net assets* Funds of the Charity Unrestricted funds Designated funds Total unrestricted funds Restricted income funds (Note 12) Endowment funds(Note 12) *Total funds* Signed by one or two trustees on behalf of all the trustees	Note B01 B02 B03 B04 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 Signature	Total this year Total last year £ £ F01 F02 1,409,230 1,185,807 - - - -
		1,409,230 1,185,807
		- - - - - - 7,841 15,905
		7,841 15,905
		283,160 258,896
		- 275,319 242,991 -

		1,133,911 942,816
		1,500 2,500 - -
		1,132,411 940,316
		64,743 69,011 - -
		64,743 69,011
		1,067,667 871,304 - -
		1,132,411 940,315
		Date of approval 21/10/2022

Cells highlighted in Blue contain formulas in protected cells. The protection can be removed from the tools menu

CC17a (Excel)

27/10/2022

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

• and with*  Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act 1993.
[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:

 if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;

 if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick “Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

This is the first year of accounts. The charity was established under a trust deed dated 18 July 2008 and was registered with the Charities Commission on 19 September 2008.

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	 the charity becomes entitled to the resources;
	 the trustees are virtually certain they will receive the resources; and
	 the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
and gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and	These are only included in incoming resources (with an equivalent amount in resources
facilities	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of
	the grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500.
by charity	They are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE	None

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Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

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Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

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Section C Notes to the accounts (con

Note 5 Details of certain items of expenditure

5.1 Trustee expenses

Number of trustees who were paid expenses Nature of the expenses Total amount paid

----- Start of picture text -----
This year Last year
None None
£ £
----- End of picture text -----

5.2 Fees for examination or audit of the accounts

Independent examiner’s or auditors' fees for reporting on the accounts Other fees (for example: advice, consultancy, accountancy services) paid to the independent examiner or auditor	This year Last year £ £ None None None None

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 6 Paid employees

Please complete this note if the charity has any employees. (The Charity does not have any employees).

6.1 Staff Costs

Total 6.2 Average number of full-time equivalent employees in the year Employer’s National Insurance costs Pension costs Total staff costs Gross wages, salaries and benefits in kind The parts of the charity in which the employees work	This year Last year £ £ - - - - - - - -
	- -
	This year Last year Number Number - - - - - - - -
	- -

6.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

	This year	Last year
	£	£

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note7 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

7.1 Total value of grants

7.2Grants made to institutions

*institutions supported.*
Names of institutions *Total grants to institutions* Purpose	Total amount of grants paid £ - - - - - - - - -
	-

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note8 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

8.1 Cost or valuation

		Freehold	land		Other land &	Plant,	Plant,	Fixtures,	Fixtures,	Payments on	Payments on	Total
		& buildings			buildings	machinery		fittings and		account and
						and motor		equipment		assets under
						vehicles				construction
		£			£	£			£		£	£
Balance brought		1,256,872			-		-		3,591		-	1,260,463
forward
Additions		245,471			-		-		-		-	245,471
Revaluations			-		-		-		-		-	-
Disposals			-		-		-		-		-	-
Transfers *			-		-		-		-		-	-
Balance carried		1,502,343			-		-		3,591		-	1,505,934
forward
8.2 Accumulated depreciation			and	impairment provisions
	**Basis	SL			SL or RB	SL or RB		SL		SL	or RB
	** Rate	2%						20%

Balance brought		71,065			-		-		3,591		-	74,656
forward
Depreciation charge		22,047			-		-		-		-	22,047
for year
Impairment provisions			-		-		-		-		-	-
Revaluations			-		-		-		-		-	-
Disposals			-		-		-		-		-	-
Transfers*			-		-		-		-		-	-
Balance carried		93,112			-		-		3,591		-	96,703
forward
8.3 Net book	value
Brought forward		1,185,806			-		-		-		-	1,185,806
Carried forward		1,409,230			-		-		-		-	1,409,230

8.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

CC17a (Excel)

27/10/2022

Section C Notes to the accounts (cont)

Note 9 Investment assets

Please complete this note if the charity has any investment assets.

9.1 Fixed assets investments

Add/(deduct):net gain/(loss) on revaluation Carrying (market) value at beginning of year Add:additions to investments at cost Less:disposals at carrying value Carrying (market) value at end of year	£ - - - -
	-

Please provide below:

9.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

9.3 A breakdown of the income from investments agreeing with SOFA.

9.2
9.3
Market value at
year end
Income from
investments for
the year
£
£
- -
- -
- -
- -
- -
- -

- -

9.4 Material investment holdings

If any investments are material in terms of their value (for example each represents more than 5 per cent of the value of the charity’s total investments) please provide details.

the value of the charity’s total investments) please provide details.
Investment held Total	Market value at year end £ - - - -
	-

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 10 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors Trade debtors Amounts due from subsidiary and associated undertakings Other debtors Prepayments and accrued income Total	This year Last year This year Last year £ £ £ £ - - - - - - - - - - - - - - - - Amounts falling due after more than one year Amounts falling due within one year
	- - - -

Note 11 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 11.1 Analysis of creditors

11.1 Analysis of creditors
Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total	This year Last year This year Last year £ £ £ £ 283,160 258,896 - - - - - - - - 1,500 2,500 - - - - Amounts falling due within one year Amounts falling due after more than one year
	283,160 258,896 1,500 2,500

11.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 12 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

12.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).
other funds .

12.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

12.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name)	To Fund (Name)	Amount
Unrestricted Funds	Building Fund	2921.2
Building Fund	Services Account	2985

12.4 Analysis of net assets between funds

12.4 Analysis of net assets between funds
Fixed assets Investments Net current assets Creditors due in more than one year and provisions Total net assets	Unrestricted funds Restricted funds Endowed funds Total £ £ £ £ - - - - - - - - - - - -
	- - - -

CC17a (Excel)

27/10/2022

Section C Notes to the accounts (cont)

Note 13 Transactions with related parties

13.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

13.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due to trustees and related parties Due from trustees and related parties	Abdul Kayum Arian Mahmood Chaudhri Name of trustee or related party Legal authority	This year Last year £ £ 283,160 258,554 - - Amount owing

13.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

Name of the trustee	Relationship to	Description of the	This year	Last year
or related party	charity	transaction(s)	£	£

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 14 Additional Disclosures

CC17a (Excel)

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Income categories

Donations, legacies and Grants Fundraising events Shop sales Interest and dividends fees for charitable services Grants for services

Expenditure categories

To edit the lists replace existing categories on either list with the new headings you prefer to use.