tl* t
TRUSTEES. REPORT
And financial re
ort for the
ear ended 31st December 2020
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Partl: TABLE OF co￿ENTs
l. Table of Contents.....................
..Page 2
2. Chairman's foreword.............-..
Page3
3, Artivities & Events ...
Page4
4. Administrative & Referen￿.................
Page5
5. Or9anisation's Profile ..... -
..Page6
6. Achlevements and PerftJrnan￿...
,.Page7
7. Plan5 for the future.................
8. FlnarKial Review......................
. Page9
9. Trustees Statements of Responsibilitles... .
Pagelo
10. Independent Examiner Reports..................... ..
..Pagell
ii. ststemert of Financial actiwtie5...........
.Page12
12. Charity Balan￿ ￿et....
.Page13
13. Notes to the financial statements........
..Page1+18

Part2: Chairman's foreword
In the name of Allah, the Most Beneficent, the Most Merciful. We thank Him for His
everlasting mercy to us and we praise and glorify for His counUess favours ifTe5￿Ctive of
human's shortcoming. We send blessing and Salutation to uFon our beloved Pr(whet
Muhammad, his Companions, and entire pw)le of his households.
Business as Usual, l am pleased to present before you an Annual Report along with
independent Examiner ￿pOrt for the year ended 31st December 2020 for you to peruse. I
am writing this reFQrt in the early April 2021 to refiect upon what has happened during the
year under review (2020).
It is great to share gcod news to you that the renovation works in our NEWLY Islamic
centre has been 850/0 completed. l am SU￿ you will be pleased to hear that the construction
of the main prayer hall is almost done along with Wudhu khan, toilet facilities, installation
of new and m¢)dern Lx)iSer. The Fendlr¥J wor* is I￿ludir￿j installation of air condition unit
as well as ereth'on of kn'tchen facilities and fixing the carpet (Musallah) in small prayer hall.
Upon completion the pending work, the property will ￿ in liat position as Islamic Centre
where all daily five prayer and other Islamic activities can tre conducted freety and
unconditionally.
CoMd19 pandemic has had a negative impatt to the community like the rest of the worfd.
Coronaviru5 related restrictions hit us severely tK)th spiritually and financially. It restricts
us to reach to our wtential donor for their finanaal support toward this ProjecL But on
again, we would like to thank community to come out their shell to patrona9e their projett
at this conclusive stsge. Well done you guysl Again, the Covid19 pandemic, restricts
community using our youngsters on good course. Before outbreak of this deadly virus,
youngsters effectively been used to tske the lead to administering and managing Quran
Classes. They were frontiine during Holy month of Ramadhan for organising, delivery Iftar
meals, as well ￿lOting Taraweh and Tahajudi prayers, Unfortunately. we couldnt do those
activities during the last Ramadhan 2019 as we wue in isolation.
There is considerable increase of Arrears subscription towards Be￿vement scheme and
some mismanaging of new entrants. It shame the funds has remain unproductive for
while. However, management are working to * how they could accommodate new
member into the Kheme without putting tw much stress to the fvnd and capitslisirwj the
fund v4isely.
Like I said last year and Yea￿ before, it is a pleasure and privilege to serve as Amir of this
institution. We could not have achieved this milestone without a g￿at deal of hard work
by everyone within Comswa's circle. And this is what Community (Mujitamaa} is all about.
May Allah (S.W.T) grant all of us goodness in this wodd and hereafter- Amin.
Nassor Uba
Amir of Coventry Muslim Swahili Communty (UK)

Part3.. AC￿V￿rIEs & EVENTS
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Part4: REFERENCE
ADMINIsfFIATDI
Charity Name..
Coventry Muslim Swahili As%xiation
Charity Registration No.
1126750
Princlple Offi￿.
88 Payne's Lane, Coventry
CVI SU
Email Address..
thecomswa@yahw.co,uk
Website:
Trustees: Effectlve frc¥n 2611212017:
Nassor Uba
Chaiman
Suleiman Jamah
Vlchaiman
A Salim
General Secretary
Mohammed Yuri
Deputy Sec￿tsry
Axmed Sayid Cali Treasury
Fahad Issa
Deputy T￿asury
Holdirvj Trustees:
NaS￿r Utsa
Axmed Sayywj Cali
Saleh A Badru
Bankers
HSBC Bank Hc
516 High Street
Coventry
CVI 5RE
Independent Examiner
Suleiman Ali

É￿ i
Part
Organisation Objective..
The principle objective of the charity as set out in the Governirrfj Document which is to
advance the Islamic faith and Muslim community. Our aims a￿ to provide facilities for the
Muslim population of Coventry to w(￿thIp their Creator and to educate them a￿ut their
faith based uwn the teachings of tr￿ Qurtan and the Sunnah as understood by the
companions of the Prophet (S.A.W) and by that followed them.
Strucbjre, Governan￿ & Management..
The Board of Tnjstee is appjinted by General meetirKJ for a term of tsvo years. They are
responsible for the day to day management and administration. Trustees determine the
general policy of running of the organisotion. To assist with smoothly runnirwJ of the charity,
trustees have authority to delegate its p)wer to sub<ommitt*s on various furKtions and
activitie5. There Is no remuneration rtteive.
Risk Management:
Trustees have moral and legal obligation to exercise their dutles in delicate care and skills
by identifies potential threats of charity objectives and mitigate those threat appropriate
and prowrtional. In referen￿ to risk management, we have up and njnning complaint's
' handling procedure and managiry conflict of interest policies.
Vision & Mission:
Our vision is to build a vibrant IslamSc centre that caters to the religA)us, educatlon and
social needs of wider Muslim Community. Our mission is to develop, supwrt and promote
a comprehensive Islamic way of life as delineated in the Holy Quran and Sunna. In additlon,
we would love to continue to provide posits've contribution to Coventy City, British &xiety
and make a positive global impact.
Area of Operation..
Comswa operates within England and Wales. However, governing dc￿ment does not
restrict to extend its services beyond this boundary.
VolUnt￿r5..
Volunt￿r$ are paramount Mechanis￿￿, Gitslysis, and vigon)us tocl to move forward and
achieve community objettive. Apparendy, we have than 60 people's men and women
devoting their time and wealth for ccmmunity and faith related activibes. Their work is
vibrating for the organisation.
Public benefrt:
The trustees frequenuy review the activities of the charity to ensure that they continue to
refiect the objectives and aims of the charity and provide an overall benefit to the public.
ORGANISATION PROF

Part6. ACHIEVEM
NT
PERFORMANCE
During the year under review. community has Suc￿sSfUllY fijlfilled many of its core
objectives, some of which are mentioned here below:_
a} Extended facilities for the five Daily prayers, Friday prayer5
b) Made arrangements for Ramadhan, i.e. Taraweeh prayers, Iftar, Itkaf, etc.
c) Organised 'Ladies Only, Islamic knowledge prtrjrammes.
d) Visited the sick at their homes and in hospitals.
e) Performed marriage wemonies a￿1 provided marriage and divorce counselling.
d) Performed funeral Sery1￿ induding washing, burial and Comfort￿ the t*reaved.
Education Centre (Madrasah)..
The children's Madrassa conty'nues to flourlsh under the dedicated leadership of Ustadh
Ibrahim, Ustsdh Khamis Qassim along Sister Fatma, Ummu Aqsa, several volunteers.
A totsl of ICKJ children are nov4 on the Madrassa register. In addition to the daily Quran
and Islamic Study classes, the following events took pla￿..
a) Parents, evening organised to discuss children's prtyress.
b) Individual student progress rewrts sent out to parents.
Eid Congregab'on Prayer & Eid Celebration in the Park:
We have successfully organised the Eid prayer congregational prayers in the park in
collaboration with another masjid across Coventry. In addition to that. Eid Celebrations
are conducted in the Edgwick Park in Coventy SI￿ 2014 to allow even non-muslims to
join in celebrations on most important Muslim calendar.
Community Cohesion..
Actively engaged with local authority and community organisations aims to bring tC43ether
people in diverse neighb)urhood making Coventry better plao to live and work. In making
these ideas ticking, we're ojrrendy V•r)￿l￿g together with West MidlaThJ Police force,
Coventry Qty cou￿11, Bengal, Somali, and Gujarati community just tr) list few.
Youth Engagements
Youths are backbone of many communities. we'￿ gratefvl to have good number of
juveniles who are full involved on ￿ligI￿$ and community ath"vities. It is our morale duties
to ensure these crops of youngster5 are protected against intolerable tehaviours and enjoy
their juvenile span wisely.
Events and Talks
The Mosques ha5 hosted a serie5 of events and tslks to the local community and delivered
by prominent UK scholars, community leaders and emerging ustadh of modem day.

p rt7: PL4NS FOR THE FUTURE
7..1. Madrasah..
a) To provide basic I￿aMIC educa￿ to youngstas.
bl Reuuit more volunteerf5 tead￿.
c) Intensive in-house trainirv4 f￿ new recTuit5 existirrfj teathers.
dl Improvises in￿￿tiVe to the vdunteer's teacher.
el Projected to prcxlu¢e 5 Alims Hafidh within next five years.
Q Recruit rnore support Staffs to encounter with alvarKement of Madrasah.
7..2. Frkjay and Eid Congregation..
We are working through to ensure Friday Eld cong￿?bOn wdl suwvise.
7..3. InnoVat￿n of new fvrKI-raising avenues for Ma¥id Project:
al Masj'id Collection Yhanda" on some of selected town across U
b) Fund raising events at least on monthly basis.
cl To explore potential fordgn donors to hdp the ProJ&t.
7..4. Administratlon and ManagÉYnent affalrs..
a) Plan offer more intengve training to executive5 to Overcor￿ &lvarthnent of organisaticffl.
b) fftrsee prayer cOr¥jregat￿n & Eld Celebration in the Park.
c) Oversee Mihadhara and Iftar.
d) ￿er5ee5 Zakatul Fitr collections and dlstyjrsement acttffdirvjly.
e) Strengthenlng Internal contrcl to safeguard wealth and prcyety.
7.5. Working w￿h other charitie5'.
We're getting on so well with 0￿r communkn'e5 across Coventry such as Bengal,
Gularat, Somalian, etc. They have been W￿llehearted supported our work and
could not ask for more assistsno. Outsde the boarder, we're continue to explore
pjtentsal area of cooperation with other organisation for advancerrent of thls
community.
7.6. Plans to our Centre..
a) To provide hdp and ￿p￿)rt on drojlar education.
b} Youth 9roup activities i.e. sFKJrt5 events.
cl Health and frtness activities.
d) Crèche and Nursery.
el To promote mother torYJue Swahili laThJuaJe.
Risk Management
New trustees will have Feriodic tralnlngs to brief5 th￿r legal cdigat#in u￿￿er (harity kw. WhKh
including areas on Decision ma￿.ng. Declaration Twst and Financial supemsion.
In9jran￿ on Building need to be arraryd as part of ri* mrtigab.on scenario.

PART8: FINANCIAL REVIEWS YEAR
020
8..1 Net ￿rplUS..
Over the last three years Net surplus continues to drop. For instance, in 2020, we witnessed
falls of net surplus by 56% to £31,924 from £73,033 of 2019 . Obviously, Cov19 restrittion
ay big part to the falls of charity donation.
8.2 Incoming Resour￿ and Resources Expended..
Incoming Resour￿ from generated fund have teen falls by 72% compare to previous
year. Sadly, incoming resour￿5 from charitable activittes decreased by 230/0 to £46,405
from £60427. As incoming resour￿ decrease from different avenue, charity went to reach
conventional loan amunting to £20,CNJO to suppJrt for renovation works. We hope and
pray Y4e could service5 the ban without incurred interest charges.
Principal funding sources:
The charity's main source of income is voluntsry donations, prc￿eedS from generated
fund5 and free interest loan. Of this source of inccrfne, were restricted funds to be applied
for in specific areas of the charity's work. Management decide to use the fund raised for
restrirted to purpose to complete the purchase5 of property for religious and Community
purpose. Further details of the restricted funds can be found in note to the financial
statsments.
Reserves policy:
The charity's p¥Jliry is to maintain sufficient reserves at least to cover fixed monthly
un￿strICted expenditure. The trustees telieve the current levels of liquid ￿SerVeS are
sufficient to meet this objective.
Going concem:
Trustees have a ￿asOnable expectation that the charity has adequate resources to
continue in operational existence for the foreseeable future. For this reason, they have
continued to adopt the going con￿rn basis concept in preparing the finanaal staÈments.
Futsjre..
Plans are very importsnt in keeping the oryanisation fc(wJ and to ensure that goals
and objectives are realistic to the essen￿ and purpose of COMSWA. COMSWA exp￿ to
maintsin its existing range of faith and community activities whilst building and improvlng
on areas identified for further developments.
6..3 Investments:
Due to unavailability interest free financial prcrfducts from high street Banks, Un￿S￿1cted
funds continue to remain idle without yielding big chunk of financsal retums. Consequently,
management continue to use the fvnd5 on petty types of funding artivities such as
fundraising events, etc.

Part9: STATEMENT OF RESPONSIBILITIES:
The Trusiees are reskK)n5it4e for preparing the Trustees, Rep)rt and the fina￿al ststements In
accordance with applicable law and regulations. Charity law ￿UireS the trustees to prepare
finandal statements for each finarrial year in aCcOrda￿e th United ￿'ngdoM Generally Accepted
Accounting Practice (Unrted knngdi)m Accounts'ng Standards) and applicable law. Under charity law
the trustee5 must not approve the finarKial ststements unle55 they are satsgfed that they give a
true and fair view of the %tuakn of the tharity arKJ of its net Outyli￿ r￿ur￿S for that period.
In preparing these fina￿la1 statements. the trustees are required to:
al Select suitable accounting w)lioes and then apply th￿n consi*enUy.
b) Make Judgments and estimates tlwt are reaS￿ble and prudent.
c) State whether applicable accounting stsndarfs have been followoj, subj-ert to any
material departure5 disclosed and explained in the finanaal statements.
d) Prepare the finanaal ststements on the golrrfJ conceyn ba￿5 unless It is
Inapproprfate to presume that the d￿rity will continue to operate.
The trustees are respO￿ble for keeping proper accounb'n9 records that a￿ sufficient to show and
explain the charity's trans)cb'ons and disdose with ￿aSOnable accurw at any b.me the financlal
p)sition of the chanty ar￿ enable them to ensure that the financial stafrments comply wtth the
aritye5 Art 2011, the a)arity (accounts and RepJrts} re9ulations 2008 aThY the prcwisions of the
trust deed. They are also responsible for safeguardiThJ the assets of the charity and hence for taking
reasonable *ps for the F*eventlon dtruon of fraud arwj other Irregularitie5.
On behalf of Trustees Board, ￿ ￿rebY satisfied that Trustee ￿port give a True and frdir view of
the state of affairs of the charity of its net outgoing re9)urces for the penTrJ under review.
Axmed Sayid Cali IT￿aSUrer)
On beh8K of Trusteès
On behalf of Trustees
c¢4) it

Independent Examiner's Rewt to the trustees of COVENTARY MUSLIM SWAHILI
As￿)CIATIoN (UK)
I rew)rt on the accounts of the d￿rity for ￿ year DecemLEr 2020 which a￿ set c4Jt on
pages 12 to 20.
Respertlve responsibilftles of tNstees and examiner
The trustees are reswnsible for the preparats'on of the accounts. The trustees cthisthr that an
audit is not required for this year urKJer section 144(2) of the Charities Act 2011 (the 2011 Att) and
that an independert examinatson is n￿ed.
It Is my re5porns1￿'Ity to:
examirE the accounts under 5th 145 of the 2011 kt:
to follow the prctedures lald down in the general Direth"ons given ￿ the Cha
Commission urKJer se(Uon 14515}Ibl of the 2011 Art,.
to state whether par￿0j￿r matters have come to my attention.
Basis of independent examlnerfs report
My examination was carried out in accOrdar￿e with the general Dlrection5 given by the ￿arIty
Commisson. An examlnation indudes a review of the accounting iecords kept by the charity aThJ a
comparison of the accounts presented with those records. It also includes con5ideratlon of any
unusual items or disclosures in the accounts and 5eekn.ng explanètitins from you as trustee5
concerniThJ any such matters. The procedures undertaken do not provide all the eviderLe that
would be r￿UlTed in an audit and consequenuy no opinKJn is given as to wl*ther the accounts
present a ￿ue and fair v￿￿'and the report is limlt&l to those nwtters set out in the next ststement.
Independent examlner's statement
I have tKIt identified matters of conom.
In connertion with my examinatr"on, apart from the matter refwred above indicating that the
accounts are not fully compliant with the accounting requirements of s&tion 396 of the CompanSes
Art and with the methods and pnrKiples of the Ststement of Retomn￿nde￿ Practice: ACC￿nting
and Reportlng by Charitles, no rnaiter has come to my attention..
11 which gives me reasonable cause to believe that in any material resFÉft the requiren￿nts.
to keep accountiThJ ￿OrdS in accordance with seth.on 130 of the Chartles Act 2011,. and
to prepare accounts whSch accord with the ￿counting records and comply with the
accounting requirements of tt￿ 2011 kt
have rK)t tEen met.
21 to w¥hic
y opinion,
ounts to be r
ttention Sh￿￿￿ be drdwn to ￿al￿e a proper Understandi￿ of
Ind
leiman Ali
29 Clinton Road.
Coventy,
CV6 7￿.
aminerf5 Name

¢kn i
OVENTRY MUSLIM SWAHILI ASSOCIATION
UK
COM
WA
stsi
ment of Financial A
for the Year End
31 December 2020
2019
9.410
9,410
33,310
rotail￿onInq Resou￿ (a)
17.168
18.052
19,265
T0tslre￿urreseX￿7Se6{bj
etResOUr￿$1kn tra*(a.bJ
{7,7581
38,182
30,424
73,033
rrt&/fvndsbroughtfonvwd
481,876
115.663
$97,539
408,843
474 118
153 845 627 963
r4assor Uba Ichatrrnan)
A Salim (General Secrtary)

COVENTRY MUSLIM SWAHILI ASSOCIATION
UK
Balance Sheet
s al 31 December 2020
OMSWA
2020
659,145
572.
6.710
Cash at 8ankandin Hand
li
720,OS6
6.134
6,179
50
627 963
597 539
Th Funds ofth¢ CIMHty.
153.845
115,663
474 118
las50r Uba Ichaimianl
A Salim Isecrètaryl

COVENTRY MUSLIM SWAHILI ASSOCIATION
UK
COMSWA
Notes lo the Financial Slalements for the Year Ended 31 December 2020
1 Aeeounting pollel•$
Stat•m•nt 91 compllane•
Thè financial statements have been piepared in accordance with Accounting and Reporting by
Charities.. Statefflent of Recommended Practice applicable to charities preparing their accounts in
accordance wth the Financial Rèporting Stsndard applicable in the UK and Republic of Ireland
IFRS 1021 leffective 1 January 20151- (Charities SORP IFRS 10211, the Financial Reporting
Standard applicable in the UK and Republ￿ of Irok￿l IFRS 1021 and the Charities Act 2011.
8081¥ of pr•paratlon
COVENTARY MUSLIM SWAHILI ASSOCIATION IUKI meets the definition ofa public benefit entity
under FRS 102. Assets and liabililiès are initialty recojnised at hi$¢oncal cosl or Iran$acti(x) value
unless othe￿1$e stated in the relevant accountiThJ polw notes.
Exemptlon from pr•parlng a ca8h flow itatement
The charity exempted from preparing a cash flow slalemenl as eady adopts Bulletin 1 published on
2 February 2016. However, Comswa dec*Je to inciude a cash flow slalement In these finandal
statements for more tranSpare￿y.
Golng conetrrn
The trustees ¢onsider Ihal Ihern are malerial uncertaintles al)out the tharty's ats'llty to continuo
as a goin9 concèm.
Incom• and •ndawmènt•
Voluntary income including d¢)nalions, glfts. legacies and grants ihat provid8 corg fvnding or are ol
a general natu￿ Js rewgnised when the tharity has entillement to the income, il is probatye that
the income will be Teceiv•d and the amount can te measured wth suff¢ient reliablllty.
Glfts In klnd
Gifts in kind are recognwd in dsNerent ways dependent on h¢M Ihey are used by the charity..
111 Those donated lor r8sale produce income wI￿n they arn sold. They are valued at the amoLtnt
reallsed.
1151 Those donated for onward transmissK)n to benefiuari&s arè included in thè Statement of
Flnancial A¢tivrtEs as incoming resources and resources expended when Ihey 8r& distributed. They
are valued at the amount the charily would have haj to pay to aCqUTr￿ them.
liiil Those donate<l lor use by thg ch￿ty its8M a￿ included when recowable. They alè valued al the
amount the chaity w(wkJ have had lo pay lo acquire Iham.
Expondlturè
l expenditure is rècognised once therè is 8 legal or constructive obligation to that expenditure, il
is probable settlomsnt Is required and the 8mounl can be mèasured reliably. Al costs are allocated
to the applicable expendrture heading that aggregate similar costs to that category. Where costs
cannol be dirècuy attributed to particuL4r headings thèy have been allocated on a basis censk8tenl
with the use of resources, wth central staff costs allocated on the basis of time spent, and
dèpreckHlion charges allocaled on Ihe po¥lKJn of the asset's use. Oiher support ￿sts are alkncat¢d
based on spwd ofstaff costs.

COVENTRY MUSLIM SWAHILI ASSOCIATION
UK
COMSWA
N les lo the Financial Statements for the Year Ended 31 December
Ralslng funds
These are costs incurred in attracting voluntary inc)Jme, the managem8nl of investments and thosa
incurred in trading activit￿$ that raise funds.
Charitabl• actlvltss
Charitablè expenditure comprises those ¢osts in¢urred by the charity in the dellvèry of its acb'vitl8S
and services for rts beneficiariès. It indudes t￿th costs that can be alkncat8d directty to such
activtt￿s and those costs of an indirect nature necessary to support them.
Support cost•
Support costs include central luncb'ons and have been all￿ted to actNity cost categories on a
basis consistent with th$ use ol resources. for exam ￿e. allocating prop8ty costs by flo)r areas. or
per caplta, staff ¢osts by the lim* spent and oth$r costs by their usage.
Gov•rnane• costs
These include Ihe costs attributable to the charity's comF4ianc8 with conslilutional and statutory
r8quiremenls, including audit, strategic rnanagement and trustees, me8ts.ngs and r8imbLwsed
expènses.
020
Taxatlon
The chanly is considered lo pass the Igsts set in Paragraph 1 Schedule 6 01 tl)e Finance Act
2010 and therefore il meets the definition ol a charftable company for UK corporation tax purposes.
A￿OrdinglY, the charity is poienltalty exwnpl Irom laxalKsn in respect ol Sncom8 or capital gain$
recèived wlhin categories covered by Chapt•r 3 Part 11 ol the CorpCWat￿n Tax Act 2010 or S8Ction
256 01 the Taxation of Chargèable Gains A¢1 1992, to the extent that such income or gains arg
appliéd exclusively lo charitable purposes.
Tanglble fix•d assets
IndivKlual fixed assets costing £15c0.C￿ ￿ more are In1ti81ty r8corded at o)st. I￿$ any subsequent
accumulated depreciatSon and subsequgnl accLKnulaled impairnenl loss&s.
D•preclatlon and amortlsatlon
Dgprecialion is provided on taryJibla fixed assets so as to wrrte off Iha ¢osl ¢y Valua[￿n, less any
estimated ￿sidUal value, over their èxpect8d useful economic life as lolk)ws'.
A8s•t ¢lass
Fixtures and Fittings
Dopreelatlon method and rat•
SlrawJht line- 33.33%
Trade debtors
are amounts due from customets form8rehandise sold or services perfom)ed in the 0￿inary course
of business are recognised initially at the transaction price. They are subsequently measured at
amortised cost U51ng thè effectwè interest meth￿J, less w0visi￿ for impaimenl. A provision for the
impairmenl of is established when there is oty'ecbve evidènce that they wll not be able to cdlect all
amounts due according to the origsnal lerrrts of Ihe receNables.

tIA i
COVENTRY MUSLIM SWAHILI ASSOCIATION
UK
COMSWA
N les lo the Financial Slalemenls for the Year Ended 31 December 201
Cash and cash equlvafents
Cash and cash equivalents comprisè cash on hand and call deposits, and other short-term h*Jhly
Ilquid investments that are readily convertible to a known amount of cash and ale subja(# to an
insignificant risk of change In valu¥.
Borrowlngs
Interest-bear+ng bmwings a￿ inittalty recorded al fair valu$, net of Iransactton costs. Inter85t.
bearing borrowings a￿ subsequ8nUy carried at amortised cost, wilh the difference beh¥èen the
proceeds, net ol IransaclK)n costs. and the amount due on redemption being recognised as a
charge to the SlateFnent ol Finanual Ath"vities over Ihe ptsriod ol the relevant tK¥rowirKJ.
Inler8sI exp&nse 18 r&wJnised on the basis of the effective interest metl*Jd and Is tnduded in
Inlergst payable and slmilai d)arges.
8Orro￿ngs ar8 dassifi&l as current liabilities unless the charity has an uncondit#)nal light to def8r
s8lllement of the liabilty for at bast hwefve months after the reporting dat8.
Fund #tNcturè
Unrestrictgd incorn6 lunds are general funds that ar8 availabja for uso at the tru$tee8' di8¢rgtion In
furtherance of the objectives ol the charity.
Reslri¢led income funds are those donated for use in a partwlar area LY for speafic purposes. the
use of which 18 reslri¢ted io that area or purFose.
Flnanclal In6trum•nts
Cla$slllcallon
Financial assets and financial liabilities are recognised when the charity becom8s a party to th8
contra¢tual provisions ol the instrumenl.
Flnancial liabililies ar)d equlty instrum8nt8 are dassif￿d 8c¢ording to the substanee of the
conlradu81 arrangements entered into. An equrty inslrumenl any conlraei that evidonce8 a
residual interest in Ihe assets ol Ihe cfiarty aftw d&Jucting all of rts liabl1￿.e$.
Funds
6,238
15,226
Sub total
io

COVENTRY MUSLIM SWAHILI ASSOCIATION
UK
COMSWA
Notes lo the Financial Sialements for the Year Ended 31 December 2020
Funds Funds
8.914
8,914
33.101
Fundrawry e￿Its. MJsJxlStofttt
2,024
2,024
10,511
25,207
25.207
9,53S
Sub totsi
Sub-totalfa)
Rents a Rates
11.875
11.875
5,348
Counol Taxa Rates
3,455
3,455
305
657
657
652
5.839
6.320
1,439
Ttavelandsutsl¢￿ alknwfvprofvtt
307
Grand trtal(a + b)

COVENTRY MUSLIM SWAHILI ASSOCIATION
Notes lo the Finan
UK
COMSWA
ial Stalemenis for the Year Ended 31 December 2
S,710
Cr4¢lltwx' faulng due wlbwnayear
2,875
2,875
97
253
253
1,226
ssl
935
134
7. Credltots.. lalllny aftera year
Qaradlwi Ipassano (Fr￿ lrteftkLoJn)
58,3SO
58,8SO
59,650
a Analyslsorrurnts
tstjan
31st
GeneTrtedFunds
Unrestnctedfvnd
481,876
9,410
17,168
474,118
31,930
8.7￿*
839
39,851
rotsiFund
597 539
627 963

COVENTRY MUSLIM SWAHILI ASSOCIATION
Notes lo the Financial Statements for the Year
nded
UK
COMSWA
1Dec
mber2
20
9. lrf•tAssetsbyFund
TanoI￿A55ets
659,145
659,145
572.69)
57.fl)5
&J,911
9).878
3,199
2.935
6,134
6,179
627 963
597 539
10. FlxedA*sets
land Fun￿E¢￿AP 2020
2019
572.6
572,690 5EO,CO)
Addit￿1$ (Cash& Ckedlt)
659,145
659.145
572,690
sala￿ trwghtfonyarf0y0v￿2o
4￿79
4￿TrJ
40,701
S#ryAcrourt 4/c
io.L
io,
34.320

COVENTRY MUSLIM SWAHILI A
SOCIATION
UK
COMSWA
Note
to th Financial Statem
for the Year Ended 31 D
cember 2
35.645
9.110
2￿50
75.724
921
5,279
Land & &JIl￿r￿j
91.276
11.4r
3,455
Telertone & Net $￿tt5
Gohvning costs
Cjsh on Mand at Bank