_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 2022
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
1
_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 2021
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
2
_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.
- Going further, we will be proactively helping our future generations to be beacons of light who will have an awareness of the dangers of drugs, alcohol, promiscuity, violence, extremism, radicalism, and other social problems in today’s communities while they positively interact with the world at large.
The charity’s work is supported by teachers, cleaners and volunteers and it has appointed Imams to lead the Jummah Khutbah, Halaqas and all the prayers.
A couple of volunteer brothers are also available to clean the Centre and open the Mosque for the five daily prayers.
The day-to-day activities of the Trust are run by the CEO and he is assisted by the Trust Secretary and several 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 and is now worth approximately £1,541,700+ more based on a basic rate of 2.78% annual increase and renovation and additions to the building.
- Post Covid-19 has been slow in its uptake of attendees but that has given the Trust the ability to push on with the renovation program. It is envisaged we should have completed most of the work by the End of 2023
- The Trust has continued to provide support, food and provisions for local families, refugees, and students. This amazing service is available to all residents of Cambridge and beyond.
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
3
_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_
- Help and a “listening ear” continue to be available to our community facing difficulties and isolation that many have had to endure post covid.
- We have continued to employ technologies like Skype, WhatsApp and social media in maintaining contact with our congregation and our Friday Khutbah, Halaqa and all lessons and Talks are also broadcasted using Skype and YouTube
- We have had the pleasure of the company and talks from a few Internationally renowned scholars
- We have started a funeral service, Mum’s and Toddler group and youth study and sleepover and games sessions. (The sleepover has to be accompanied by a parent)
- The kids continue to enjoy the PlayStation, pool, football and table tennis.
- We will be adding a table football to this provision.
- It is our vision to start a well-established and professionally run Madrasa that will be run by a head teacher and assisting teachers.
## **Dialogue with External Organisations:**
We have maintained dialogue with the UK Government, Local Authorities, Local Community Organisations, Citizen Advice Bureau, Local Police, Local Muslim Organisations, ARU and Cambridge University, Faith Associates, London Central Mosque and the British Muslim Council for guidelines on the way forward and this dialogue continues with regular updates being received.
The trust has joined forces with the University to assist university students in incorporating components of the centre's structural design, including layout and frontage, into their degree projects. Their design contributions have been integrated into the building and counted towards their degree.
## **Premises:**
- Works on the expansion of the centre continue and the following areas are completely useable, they are:
- The ground floors
- The basement areas
- The ablution rooms and the disability toilets
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
4
_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 offices, the conference room and the webcast room
- IT provision has also been completed
- The audio and CCTV cameras are in place and being used as are the large TV screens on all the floors
- The work on replacing the roof has also been going ahead and again we imminently expect completion including the installation of Solar Panels
- Work on the 1[st] floor is progressing well and we anticipate it being completed by summer 2023
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
5
_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 regard three months of operational expenses as an 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 to carry on track with the vision and aspiration that the Trust has placed upon itself
## **Risk Management**
The Trustees have evaluated the primary risks faced by the Charity, with a strong emphasis on the Charity's activities and financial aspects. Currently, the Trustees have determined that robust systems are in a position to effectively mitigate significant risk exposure.
## **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 2022
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
6
_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 2022
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
1
_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 2021
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
2
_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.
- Going further, we will be proactively helping our future generations to be beacons of light who will have an awareness of the dangers of drugs, alcohol, promiscuity, violence, extremism, radicalism, and other social problems in today’s communities while they positively interact with the world at large.
The charity’s work is supported by teachers, cleaners and volunteers and it has appointed Imams to lead the Jummah Khutbah, Halaqas and all the prayers.
A couple of volunteer brothers are also available to clean and open the Centre for the five daily prayers.
The day-to-day activities of the Trust are run by the CEO and he is assisted by the Trust Secretary and several 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 and is now worth approximately £1,800,910+ more based on a basic rate of 2.78% annual increase and renovation and additions to the building.
- Post Covid-19 has been slow in its uptake of attendees but that has given the Trust the ability to push on with the renovation program. It is envisaged we should have completed most of the work by the End of 2023
- The Trust has continued to provide support, food and provisions for local families, refugees, and students. This amazing service is available to all residents of Cambridge and beyond.
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
3
_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_
- Help and a “listening ear” continue to be available to our community facing difficulties and isolation that many have had to endure post covid.
- We have continued to employ technologies like Skype, WhatsApp and social media in maintaining contact with our congregation and our Friday Khutbah, Halaqa and all lessons and Talks are also broadcasted using Skype and YouTube
- We have had the pleasure of the company and talks from a few Internationally renowned scholars
- We have started a funeral service, Mum’s and Toddler group and youth study and sleepover and games sessions. (The sleepover has to be accompanied by a parent)
- The kids continue to enjoy the PlayStation, pool, football, and table tennis.
- We will be adding a table football to this provision.
- It is our vision to start a well-established and professionally run Madrasa that will be run by a head teacher and assisting teachers.
## **Dialogue with External Organisations:**
We have maintained continuous communication with a range of stakeholders, including the UK Government, Local Authorities, Local Community Organizations, Citizen Advice Bureau, Local Police, Local Muslim Organizations, ARU, Cambridge University, Faith Associates, London Central Mosque, and the British Muslim Council, in order to seek guidance regarding our future endeavours. This ongoing dialogue is actively updated.
Additionally, the trust has collaborated with the University to facilitate university students in incorporating aspects of the centre's structural design, such as layout and frontage, into their degree projects. These design contributions have been integrated into the final building reconstruction and are recognized as projects contributing to their final degree requirement.
## **Premises:**
- Works on the expansion of the centre continue and the following areas are completely useable, they are:
- The ground floors
- The basement areas
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
4
_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 ablution rooms and the disability toilets
- The offices, the conference room and the webcast room
- IT provision has also been completed
- The audio and CCTV cameras are in place and being used as are the large TV screens on all the floors
- The work on replacing the roof has also been going ahead and again we imminently expect completion including the installation of Solar Panels
- Work on the 1[st] floor is progressing well and we anticipate it being completed by summer 2023
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
5
_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 regard three months of operational expenses as an 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 to carry on track with the vision and aspiration that the Trust has placed upon itself
## **Risk Management**
The Trustees have evaluated the primary risks faced by the Charity, with a strong emphasis on the Charity's activities and financial aspects. Currently, the Trustees have determined that robust systems are in a position to effectively mitigate significant risk exposure.
## **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 2022
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
6
||Charity No
(if any)
1125964
Period
start date
**01-Jan-22**
**To**
Period end
date
**31-Dec-22**
**CC39a**
Charity Name Cambridge Muslim Trust
Annual accounts for the period|Charity No
(if any)
1125964
Period
start date
**01-Jan-22**
**To**
Period end
date
**31-Dec-22**
**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 resources expended_**
**_Total incoming resources_**
**_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_**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
79,338
501,647
-
580,986
260,492
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||79,338
501,647
-
580,986
260,492|
|||18,911
-
-
18,911
15,340
13,200
-
-
13,200
13,200
-
30,490
-
30,490
22,047
330
-
-
330
330
109
-
-
109
-
6,632
-
-
6,632
3,699
40,824
-
-
40,824
14,121
7,775
-
-
7,775
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||87,781
30,490
-
118,271
68,737
8,443
-
471,157
-
462,714
191,755|
|||-
-
-
-
-|
|||8,443
-
471,157
-
462,714
191,755|
|||-
-
-
-
-
-
-
-
-
-|
|||8,443
-
471,157
-
462,714
191,755|
|||191,755
940,657
-
1,132,412
940,655|
|||183,312
1,411,814
-
1,595,126
1,132,412|
CC17a (Excel)
24/10/2023
1
## **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
1,800,910
1,185,807
-
-
-
-|
|---|---|---|
|||1,800,910
1,185,807|
|||-
-
-
-
-
-
64,282
7,841|
|||64,282
7,841|
|||198,565
258,896|
|||-
134,283
251,054
-|
||||
|||1,666,627
934,752|
|||71,500
2,500
-
-|
|||1,595,127
932,252|
|||183,312
69,011
-
-|
|||183,312
69,011|
|||1,411,814
871,304
-
-|
|||1,595,127
940,315|
|||Date of approval
23/10/2023|
Cells highlighted in Blue contain formulas in protected cells. The protection can be removed from the tools menu
CC17a (Excel)
24/10/2023
2
## **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)
24/10/2023
3
**(cont)**
**Notes to the accounts**
## **Section C**
## **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.**_
|**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._**|**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|
CC17a (Excel)
24/10/2023
4
**Section C**
**(cont)**
**Notes to the accounts**
## **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 79338.22 501647.32 580,986 260,492
legacies and - -
Grants - -
- -
Total 79,338 501,647 580,986 260,492
Interest and - -
dividends - -
- -
- -
Total - - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel)
24/10/2023
5
**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 16,230 16,230 13,360
Insurance Insurance 2,681 2,681 1,980
- -
- -
- -
- -
- -
Total 18,911 - 18,911 15,340
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 109 109 109
and interest - -
- -
- -
- -
- -
- -
- -
Total 109 109 109
**----- End of picture text -----**
CC17a (Excel)
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6
**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
£ £
**----- End of picture text -----**
## **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).**_
|**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**
**Independent examiner’s or auditors' fees for reporting on the**
**accounts**|**This year**
**Last year**
**£**
**£**
None
None
None
None|
|---|---|
CC17a (Excel)
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7
## **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**
|**6.1 Staff Costs**|||||||||
|---|---|---|---|---|---|---|---|---|
||||||**This year**
**£**||**Last year**
**£**||
|**Gross wages, salaries and benefits in kind**||||||-||-|
|**Employer’s National Insurance costs**||||||-||-|
|**Pension costs**||||||-||-|
|||||||-||-|
|||**Total staff costs**||||-||-|
||||||||||
|**6.2 Average number of full-time equivalent employees in the year**|||||**This year**
**Number**||**Last year**
**Number**||
|**The parts of the charity in which the**||||||-||-|
|**employees work**||||||-
-||-
-|
|||||||-||-|
||||**Total**|||-||-|
|**6.3 Defined contribution pension scheme**
**_Please complete if a defined contribution pension scheme is operated._**|||||||||
|**Brief details of the scheme**|||||||||
||||||||||
||||||**This year**
**£**||**Last year**
**£**||
|**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**|||||||
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**
**----- 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**
**Purpose**
**_Total grants to institutions_**|**Total amount of**
**grants paid**
**£**
-
-
-
-
-
-
-
-
-|
||**-**|
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**Section C**
**(cont)**
**Notes to the accounts**
## **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 &**|**Other land &**|**Plant,**||**Fixtures,**|**Fixtures,**|**Payments on**|**Payments on**|**Total**||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**& buildings**|||**buildings**||**machinery**||**fittings and**||**account**|**and**|||
||||||||**and motor**||**equipment**||**assets under**||||
||||||||**vehicles**||||**construction**||||
|||**£**|||**£**||**£**||**£**||**£**||**£**||
|Balance brought||1,502,343||||-||-|3,591|||-|1,505,934||
|forward|||||||||||||||
|Additions||422,169||||-||-||-||-|422,169||
|Revaluations|||-|||-||-||-||-||-|
|Disposals|||-|||-||-||-||-||-|
|Transfers *|||-|||-||-||-||-||-|
|Balance carried||1,924,512||||-||-|3,591|||-|1,928,103||
|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||93,112||||-||-|3,591|||-|96,703||
|forward|||||||||||||||
|Depreciation charge||30,490||||-||-||-||-|30,490||
|for year|||||||||||||||
|Impairment provisions|||-|||-||-||-||-||-|
|Revaluations|||-|||-||-||-||-||-|
|Disposals|||-|||-||-||-||-||-|
|Transfers*|||-|||-||-||-||-||-|
|Balance carried||123,603||||-||-|3,591|||-|127,194||
|forward|||||||||||||||
|**8.3 Net book**|**value**||||||||||||||
|Brought forward||1,409,231||||-||-||-||-|1,409,231||
|Carried forward||1,800,910||||-||-||-||-|1,800,910||
## **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._
CC17a (Excel)
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**(cont)**
**Notes to the accounts**
## **Section C**
## **Note 9 Investment assets**
## _**Please complete this note if the charity has any investment assets.**_
## **9.1 Fixed assets investments**
|**9.1 Fixed assets investments**||||||
|---|---|---|---|---|---|
|||**£**||||
|Carrying (market) value at beginning of year|||-|||
|**Add:**additions to investments at cost|||-|||
|**Less:**disposals at carrying value|||-|||
|**Add/(deduct):**net gain/(loss) on revaluation|||-|||
|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**||**9.2**||**9.3**||
|||**Market value at**||**Income from**||
|||**year end**||**investments**|**for**|
|||||**the year**||
|||**£**||**£**||
|**Investment properties**|||-||-|
|**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**|||-||-|
|**Securities not listed on a recognised Stock Exchange**|||-||-|
|**Cash held as part of the investment portfolio**|||-||-|
|**Other investments**||||||
||||-||-|
||**Total**||-||-|
## **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**
**within one year**
**Amounts falling due after**
**more than 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**
**£**
**£**
**£**
**£**
198,565 283,160
-
- -
- - - -
- 71,500 1,500
- - - -
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|
||198,565
283,160
71,500
1,500|
## **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 .**
**----- 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)**|**Reason**|**Amount**|
|---|---|---|---|
|Unrestricted Funds|Building Fund||3810|
|Building Fund|Services Account||7740|
|||||
|||||
## **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)
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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**
**Name of trustee or**
**related party**
**Legal authority**|**This year**
**Last year**
**£**
**£**
**198,565 283,160**
**- -**
**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**
**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.**
CC17a (Excel)
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15
## **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 A**
## **Independent examiner's report on the accounts**
## **Independent Examiner's Report**
|**Report to the trustees of**
**6**
**On accounts for the year**
**ended**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**|**I Cambridge Muslim Trust**|**I Cambridge Muslim Trust**|**I Cambridge Muslim Trust**|
|---|---|---|---|
||31 December 2022|**Charity no**
**(if any)**|1125964|
|||||
||�
_
1
_
to
-
18------------------------�
The charity's trustees are responsible for the preparation of the accounts.
The charity's trustees consider that an audit is not required for this year
under section 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 section 43 of the 1993 Act,
- • to follow the procedures laid down in the general Directions given by the Charity Commission (under section 43(7)(b) of the 1993 Act, and
• to state whether particular matters have come to my attention. **Basis of independent** My examination was carried out in accordance with general Directions given **examiner's statement** by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and
consequently no opinion is given as to whether the accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
- **Independent** In connection with my examination, no matter has come to my attention
- **examiner's statement**[1. which gives me reasonable cause to believe that in, any material respect, ] the requirements:
- to keep accounting records in accordance with section 41 of the 1993 Act; and
- to prepare accounts which 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 order to enable a proper understanding of the accounts to be reached. · **Signed:** I � I **Date:** i 24 October 2023 **Name:** Mazhar Jasani I **Relevant professional** FCA **qualification(s) or body (if any):** I�---------- --------------� **Address:** Jasani & Co, Chartered Accountants 380 Cherry Hinton Road Cambridge CB1 8BA
**IER**
1
**April 2009**
Section B
Disclosure
Only complete rf the examiner needs to highlight material problems.
Give here brief details of
any items that the
examiner wishes to
disclose.
IER
April 21x19
||Charity No
(if any)
1125964
Period
start date
**01-Jan-22**
**To**
Period end
date
**31-Dec-22**
**CC39a**
Charity Name Cambridge Muslim Trust
Annual accounts for the period|Charity No
(if any)
1125964
Period
start date
**01-Jan-22**
**To**
Period end
date
**31-Dec-22**
**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 resources expended_**
**_Total incoming resources_**
**_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_**||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total this**
**year**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
79,338
501,647
-
580,986
260,492
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||79,338
501,647
-
580,986
260,492|
|||18,911
-
-
18,911
15,340
13,200
-
-
13,200
13,200
-
30,490
-
30,490
22,047
330
-
-
330
330
109
-
-
109
-
6,632
-
-
6,632
3,699
40,824
-
-
40,824
14,121
7,775
-
-
7,775
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||87,781
30,490
-
118,271
68,737
8,443
-
471,157
-
462,714
191,755|
|||-
-
-
-
-|
|||8,443
-
471,157
-
462,714
191,755|
|||-
-
-
-
-
-
-
-
-
-|
|||8,443
-
471,157
-
462,714
191,755|
|||191,755
940,657
-
1,132,412
940,655|
|||183,312
1,411,814
-
1,595,126
1,132,412|
CC17a (Excel)
24/10/2023
1
## **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
1,800,910
1,185,807
-
-
-
-|
|---|---|---|
|||1,800,910
1,185,807|
|||-
-
-
-
-
-
64,282
7,841|
|||64,282
7,841|
|||198,565
258,896|
|||-
134,283
251,054
-|
||||
|||1,666,627
934,752|
|||71,500
2,500
-
-|
|||1,595,127
932,252|
|||183,312
69,011
-
-|
|||183,312
69,011|
|||1,411,814
871,304
-
-|
|||1,595,127
940,315|
|||Date of approval
23/10/2023|
Cells highlighted in Blue contain formulas in protected cells. The protection can be removed from the tools menu
CC17a (Excel)
24/10/2023
2
## **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)
24/10/2023
3
## **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|
CC17a (Excel)
24/10/2023
4
## **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 79338.22 501647.32 580,986 260,492
legacies and - -
Grants - -
- -
Total 79,338 501,647 [ 580,986 260,492 ]
Interest and - -
dividends - -
- -
- -
Total - - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel)
24/10/2023
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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 16,230 16,230 13,360
Insurance Insurance 2,681 2,681 1,980
- -
- -
- -
- -
- -
Total 18,911 - 18,911 15,340
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 109 109 109
and interest - -
- -
- -
- -
- -
- -
- -
Total 109 109 109
**----- End of picture text -----**
CC17a (Excel)
24/10/2023
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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
£ £
**----- End of picture text -----**
## **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).**_
|**Other fees (for example: advice, consultancy, accountancy**
**services) paid to the independent examiner or auditor**
**Independent examiner’s or auditors' fees for reporting on the**
**accounts**|**This year**
**Last year**
**£**
**£**
None
None
None
None|
|---|---|
CC17a (Excel)
24/10/2023
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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**
**Gross wages, salaries and benefits in kind**
**The parts of the charity in which the**
**employees work**
**6.2 Average number of full-time equivalent employees in the year**
**Employer’s National Insurance costs**
**Pension costs**
**Total staff costs**|**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)
24/10/2023
8
## **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**
**Purpose**
**_Total grants to institutions_**|**Total amount of**
**grants paid**
**£**
-
-
-
-
-
-
-
-
-|
||**-**|
CC17a (Excel)
24/10/2023
9
**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||1,502,343|||-||-||3,591||-|1,505,934|
|forward|||||||||||||
|Additions||422,169|||-||-||-||-|422,169|
|Revaluations|||-||-||-||-||-|-|
|Disposals|||-||-||-||-||-|-|
|Transfers *|||-||-||-||-||-|-|
|Balance carried||1,924,512|||-||-||3,591||-|1,928,103|
|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||93,112|||-||-||3,591||-|96,703|
|forward|||||||||||||
|Depreciation charge||30,490|||-||-||-||-|30,490|
|for year|||||||||||||
|Impairment provisions|||-||-||-||-||-|-|
|Revaluations|||-||-||-||-||-|-|
|Disposals|||-||-||-||-||-|-|
|Transfers*|||-||-||-||-||-|-|
|Balance carried||123,603|||-||-||3,591||-|127,194|
|forward|||||||||||||
|**8.3 Net book**|**value**||||||||||||
|Brought forward||1,409,231|||-||-||-||-|1,409,231|
|Carried forward||1,800,910|||-||-||-||-|1,800,910|
## **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._
CC17a (Excel)
24/10/2023
10
## **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**
|Carrying (market) value at end of year
**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|**£**
-
-
-
-|
|---|---|
||-|
## _**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.**
|**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**
**Analysis of investments**|**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)
24/10/2023
11
## **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**
**within one year**
**Amounts falling due after**
**more than 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**
**£**
**£**
**£**
**£**
198,565 283,160
-
- -
- - - -
- 71,500 1,500
- - - -
**Amounts falling due**
**within one year**
**Amounts falling due after**
**more than one year**|
||198,565
283,160
71,500
1,500|
## **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)
24/10/2023
12
**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)**|**Reason**|**Amount**|
|---|---|---|---|
|Unrestricted Funds|Building Fund||3810|
|Building Fund|Services Account||7740|
|||||
|||||
## **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)
24/10/2023
13
## **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**
**Name of trustee or**
**related party**
**Legal authority**|**This year**
**Last year**
**£**
**£**
**198,565 283,160**
**- -**
**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)
24/10/2023
14
**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.**
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**
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.