**Islamic Cultural Society Luton Mosque**
## **Registered Charity Number: 1129781**
## Financial December 31 Statements for the 2023 year ended
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**Islamic Cultural Society Luton Mosque**
## **Report of the Trustees for the year ended 31 December 2023**
The trustees present their annual report and unaudited financial statements for the year ended 31 December 2023 and confirm they comply with Charities Act 1993, as amended by Charities Act 2006, the trust deed and the Charities SORP 2005.
**Reference and Administrative Information Charity Name** Islamic Cultural Society Luton Mosque **Charity Registration Number** 1129781 **Principal Office** 2 Westbourne Road Luton LU4 8JD **Custodians** Mohammed Ayub Mohammed Saghir Majid Mumtaz Ali Tahir Mahmood Malik **Principal Administrators** Mohammed Shafait (President) Tanvir Munir, Ifraz Iqbal (from 22/03/23) (Secretary) Mohammed Saleem (Treasurer)
**Trustees** Mohammed Shafait Asrar Sadiq Punno Khan Shaker Ali Mohammed Saleem Safeer Khan Amjid Hussain Tariq Aziz Yasar Hussain Arshad Yasin Nisar Ahmed Arif Khan Mohammed Rizwan Usman Azim Javed Akhter Mohammed Arif Mohammed Qurban (Appointed 22.03.2023) Ramaiz Khan (Resigned 20.03.2023) Tanvir Munir (Resigned 05.03.23) Sajid Sarfraz Imran Khan (Resigned 21.03.23) Mohammed Nisar (appointed 22.03.23) Tayyab Raja (Resigned 02.07.23) Mahmud Ahmad (appointed 02.07.23) Ifraz Iqbal
**Accountants** RCi Chartered Accountants and Business Advisors Windsor House 9-15 Adelaide Street, Luton LU1 5BJ **Bankers** Barclays Bank plc 28 George Street, Luton LU1 2AE
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**Islamic Cultural Society Luton Mosque**
## **Structure, governance and management**
## **Governing document**
Islamic Cultural Society Luton Mosque is constituted as a charitable trust registered with Charity Commission on 21 May 2009 under charity registration number 1129781. Its constitution was established by an order of the High Court of Justice on 31 July 1997; as amended on 12 December 1999, 19 October 2008 and 26 April 2009.
## **Organisational structure**
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or any other financial benefits.
The trustees meet together as a body monthly and are responsible for all decisions taken in relation to running the Mosque and the community facilities and activities provided by the charity. To assist in the smooth running of the charity the trustees have set up sub-committees that help them oversee certain aspects of the organization’s work.
## **Appointment of trustees**
In accordance with the constitution the general members elect 21 trustees for periods of four years.
## **Objectives**
The objectives of the charity are set out in the charity’s trust deed and are summarized as follows:
- To maintain and administer the Mosque as a place for religious worship in accordance with the beliefs and practices of Ahle Sunnat-Wal-Jamaat Brehlvi thought;
- To advance the religion of Islam in accordance with the beliefs and practices of Ahle SunnatWal-Jamaat Brehlvi thought;
- To arrange for the conduct of religious worship and religious ceremonies relating to births, marriages and death;
- To advance Islamic education among the whole Muslim community of Luton both children and adults;
- To promote by such means as are charitable, racial and religious harmony and to foster good relations between Muslims of Luton and other racial ethnic and religious communities and organizations.
## **Activities and achievements**
## **How our activities deliver public benefit**
A wide range of activities are carried out in pursuance of its charitable aims. The trustees consider that these activities, summarized below, provide benefit both to those who worship at our Mosque and the wider community of Luton.
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**Islamic Cultural Society Luton Mosque**
## **Religious activities**
The Mosque provides facilities for prayers, worship and other activities associated with the Muslim faith. During the year under review, we offer a range of religious services and activities.
**Prayers:** The Mosque is open for prayers five times a day and is well attended throughout the week.
**Festivals:** The organisation celebrates all the major events of the Islamic faith, including Ramadan, Eidul Adha and Eid-ul Fitr and the birth of Prophet Muhammed (Peace be upon him).
Other key activities of the centre include Funeral services, Civil marriage and Nikah, Quran classes, various Islamic events and Islamic awareness.
## **Community activity**
- Health seminars and consultations
- Community Health classes and activities
## **Principal funding sources**
The principal sources of funds for the centre are collections and donations from the membership and the general public.
## **Plans for the future period**
The charity has obtained planning permission to construct a new building to extend its current facilities and services to its membership and the community. Construction work is now underway.
## **Statement of Trustees’ responsibilities**
Trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (UK GAAP).
The applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources of charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and estimates that are responsible and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in financial statements;
- Prepare financial statements on the going concern basis unless it is inappropriate to presume that the charity will not continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that financial
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**Islamic Cultural Society Luton Mosque**
statements comply with the Charities Act 1993, The Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence taking responsible steps for the prevention and detection of fraud and other irregularities.
The trustees for the purpose of charity law who served during the year and up to the date of this report are set out on page 1.
Approved by the trustees and signed on its behalf by:
**Mohammed Shafait President of Trustees**
## **Date: October 23[rd] , 2024**
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**Islamic Cultural Society Luton Mosque**
## **Statement of Financial Activities For the period 1 January 2023 to 31 December 2023**
**----- Start of picture text -----**
Unrestricted Restricted
Particulars Note Total (£)
Funds (£) Funds (£)
Incoming resources
Incoming resources from generated funds: 3
Voluntary income:
Friday prayers 576,380 - 576,380
Others 343,641 343,641
Sub total 920,021 - 920,021
Investment income 30,600 - 30,600
Activities for generating funds - - -
Income resources from charitable activities - - -
Total incoming resources 950,621 - 950,621
Resources expended
Cost of generating funds: - - -
Charitable activities 4 613,920 613,920
Governance costs: - - -
Total resources expended 613,920 - 613,920
Net movement in funds 336,701 - 336,701
Reconciliation of funds:
Total funds brought forward 7,441,037 - 7,441,037
Total funds carried forward 7,777,738 - 7,777,738
**----- End of picture text -----**
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**Islamic Cultural Society Luton Mosque**
## **Balance Sheet as at 31 December 2023**
**----- Start of picture text -----**
Particulars Note Amount (£) Amount (£)
Fixed assets
Tangible assets 6 7,222,749
Current assets:
Debtor less than a year 5177
Cash at bank and in hand 1,112,404
Total Current assets 1,117,581
Current liabilities
Creditors falling due within one year 7 (445,011)
Net current assets 672,570
Non Current Liabilities
Creditors falling due after one year 8 (53,552)
Net assets 7,841,767
The funds of the charity:
Unrestricted funds 10 7,777,738
General funds
Total unrestricted funds 7,777,738
Restricted income funds
Total charity funds: 7,777,738
**----- End of picture text -----**
The notes at pages 8 to 11 form part of these accounts
Approved by the trustees on date and signed on their behalf by:
## **Mohammed Saleem Treasurer**
## **Date: October 23[rd] , 2024**
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**Islamic Cultural Society Luton Mosque**
## **Notes to financial statements**
1. Accounting policies
- (a) Basis of preparation
The financial statements have been prepared under the historical cost convention. The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005) issued in 2005 and applicable UK Accounting Standards and the Charities Act 1993.
## (b) Funds structure
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal at any time and under the terms for public collection of Zakat in accordance with the teachings of Islam.
- (c) Incoming resources
All incoming resources are recognised once the charity has entitlement to the resources, it is certain that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of donations at Friday prayers and grants and is included in full in the statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Incoming resources from grants, where there are performances or services deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided are in the nature of professional services where a fee would otherwise be charged, in which the donated service is valued at their chargeable rate.
Investment income is included when receivable.
Incoming resources from charitable trading activity is accounted for when earned.
- (d) Resources expended
Liabilities are recognized as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
## (e) Irrecoverable VAT
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
- (f) Allocation of overhead and support costs Supports costs include administrative cost for charitable activities.
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**Islamic Cultural Society Luton Mosque**
## (g) Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities.
- (h) Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. The freehold property is valued at historic cost and it is not depreciated.
|**Asset category**|**Annual rate**|
|---|---|
|Freehold land and buildings|nil|
|Fixtures and fittings|15%|
|Motor Vehicle|20%|
2. Related party transactions and trustees’ remuneration Trustees received no emoluments (2023 £nil)
**3. Incoming resources from voluntary income**
**----- Start of picture text -----**
Unrestricted Restricted
Particulars Total (£)
funds (£) funds (£)
Friday collection 576,380 - 576,380
Other collection:
Other collection 169,076 - 169,076
Madrasa Fees 119,565 - 119,565
Khidmat Rent 15,600 - 15,600
Fountain Bookshop rent 15,000 - 15,000
Gift Aid Claim 64,030 64,030
Employment Allowance 5,000 5,000
Total 964,650 - 964,650
**----- End of picture text -----**
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**Islamic Cultural Society Luton Mosque**
## **4. Charitable activities support costs**
**----- Start of picture text -----**
Charitable
Particulars
activities (£)
Wages & Salaries 349,757
Employer's PAYE & NI Contributions 18,680
Staff Training 3,866
Temporary Staff & Recruitment 990
Accountancy Fees 2,200
Legal and Professional Fees (Allowable) 17,265
Rates & Water 6,504
Light, Heat & Power 35,143
Motor & Travel Expense 12,065
Bank Charges 3,038
Depreciation Charge: Motor Vehicles 12,759
Depreciation Charge: Fixtures & Fittings 58,470
Advertising 285
Event Catering Expenses 21,238
General Insurance 7,574
Computer Expenses 180
Repairs & Maintenance 46,032
Stationery & Postage 2,753
Telephone, Fax & Internet 1,993
Books Purchased 2,872
Charges on Overdue Taxes 5
Cleaning 5,356
Qari Service 2,400
Microphone 996
Fundraising expense 1,500
Total 613,920
**----- End of picture text -----**
## **5. Corporation tax**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
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**Islamic Cultural Society Luton Mosque**
## 6. **Fixed Assets: tangible assets**
|**Particulars**|**Freehold**
**property (£)**|**Motor**
**Vehicle (£)**|**Fixtures and**
**fittings (£)**|**Total (£)**|
|---|---|---|---|---|
|**Cost/value**|||||
|At 1 January2023|6,670,339|35,215|513,547|7,219,101|
|Additions|104,679|64,492|51,415|220,586|
|Disposals|||-|-|
|At 31 December 2023|6,775,018|99,707|564,962|7,439,687|
|**Depreciation**|||||
|At 1 January2023|-|15,021.02|130,689|145,710|
|Charge foryear|-|12,759|58,470|71,228|
|on Disposals||||-|
|At 31 December 2023|-|27,780|189,159|216,939|
|**Net Book Value**|||||
|**At 31 December 2023**|**6,775,018**|**71,928**|**375,802**|**7,222,749**|
## **7. Analysis of creditors falling due within one year**
|**Particulars**|**Amount(£)**|
|---|---|
|Paye|4,222|
|Accrued Expense|7,447|
|Wages Control|-158|
|Qarz-e-Hasana|426,000|
|QTEC Engineering|7,500|
|||
|**Total**|445,011|
## **8. Analysis of creditors falling due after one year**
|**Particulars**|**Amount(£)**|
|---|---|
|Death Committee Deposits|39,382|
|Funeral Services Deposits|14,170|
|**Total**|**53,552**|
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**Islamic Cultural Society Luton Mosque**
## **9. Analysis of net assets between funds**
|**Particulars**||**Unrestricted**
**funds (£)**|**Restricted**
**funds (£)**||**Total (£)**|
|---|---|---|---|---|---|
|Fixed assets||7,222,749|-||7,222,749|
|Current assets||1,117,581|-||1,117,581|
|Current liabilities||(445,011)|-||(445,011)|
|Non Current liabilities||(53,552)|-||(53,552)|
|**Total**||**7,841,767**|-||**7,841,767**|
## **10. Analysis of charitable funds:**
|**Analysis of Fund movements**||**Balance**
**b/fwd (£)**|**Incoming**
**resources (£)**
1,014,651|**Resources**
**expended (£)**||**Fund**
**c/fwd (£)**|
|---|---|---|---|---|---|---|
|Unrestricted funds:|||||||
|Unrestrictedgeneral funds||7,441,037||(613,920)||7,841,768|
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**Islamic Cultural Society Luton Mosque**
## **Independent Examiner’s Report to trustees/members of Islamic Cultural Society Luton Mosque**
We have examined the financial statements for the period 1 January 2023 to 31 December 2023 found on pages 6 to 11 which have been prepared on the basis of historic cost. The Trustees have confirmed that they do not hold any restricted funds and that all the funds are available to meet the charity’s objectives.
## **Respective Responsibilities of Trustees and Examiner**
The charity’s trustees consider that an audit is not required for this year (under section 43 (2) of the Charities Act 1993) and that an independent examination is needed. It is our responsibility to:
- Examine the accounts;
- Follow the procedures laid down in the General Directories given by the Charity Commission; and
- State whether particular matters have come to our attention.
## **Basis of Independent Examiner’s Statement**
Our examination was carried out in accordance with the General Directions given 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 we do not express an audit opinion on the accounts.
## **Independent Examiner’s Statement**
In the course of our examination, no matter has come to our attention:
- 1) Which gives us reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that proper accounting records are kept (in accordance with section 41 of the Act) and accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act;
- 2) To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
- 3) To cause us to believe that the accounts do not accord with the records.
## **For emphasis**
The Independent Examination carried out and reported on has been done TOTALLY FREE OF CHARGE. The accounting fees contained within the accounts solely relate to payroll services.
## **Independent Examiner’s Name: Dr M S I Choudhury, PhD, FCA**
## **Relevant professional qualification or body: ICAEW**
**Address: Windsor House, 9-15 Adelaide Street, Luton, LU1 5BJ**
## **Date: October 23[rd] , 2024**
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**Islamic Cultural Society Luton Mosque**
## **Approval of Accounts**
We hereby approve the attached accounts for the period ended 31 December 2023 and confirm that we have supplied all the information and explanations required for these accounts.
**Mohammed Saleem Treasurer Date: October 23[rd] , 2024**
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