## **CHARITY REGISTERED NUMBER:1130211**
## **AL-MANAR CENTRE TRUST**
## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
**BOBAT ARIF & CO. CHARTERED CERTIFIED ACCOUNTANTS UNIT 10A, THE 1929 SHOP MERTON ABBEY MILLS 18 WATERMILL WAY LONDON SW19 2RD**
**AL-MANAR CENTRE TRUST**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Registered Charity Number:**|1130211|
|---|---|
|**Trustees:**|Mr Barak Albayaty|
||Mr Abdelati Fergani|
||Dr Nasir Gourashi|
||Mr Kamal Al-Idrisy|
|**Registered Office:**|2-4 Glynrhondda Street|
||Cardiff|
||CF24 4AN|
|**Accountants:**|Bobat Arif & Co.|
||Chartered Certified Accountants|
||Unit 10A, The 1929 Shop|
||Merton Abbey Mills|
||18 Watermill Way|
||London|
||SW19 2RD|
|**Bankers:**|HSBC Bank Plc|
**AL-MANAR CENTRE TRUST**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **CONTENTS**
||**Page**|
|---|---|
|Charity - Examiners report|1|
|Trustees' report|3|
|Balance sheet|5|
|Statement of financial activities|6|
|Schedule of funds|7|
|Notes|8|
**INDEPENDENT EXAMINER'S REPORT**
**TO THE TRUSTEES OF AL-MANAR CENTRE TRUST**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
I report on the accounts which are set out on pages 5 to 12
## **Respective responsibilities of the**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:
Examine the accounts under section 145 of the 2011 Act; follow the procedures laid down in the general directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My 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 you as 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 examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
........................................ Dated: 15 April 2021 Yunus G.M.Bobat FCCA Bobat Arif & Co. Chartered Certified Accountants Unit 10A, The 1929 Shop Merton Abbey Mills 18 Watermill Way London SW19 2RD
Page 1
## **AL-MANAR CENTRE TRUST**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
The trustees present their report and financial statements for the year prepared in compliance with the Charities Act 2011, and confirm that the latter comply with the requirements of the Act, the Trust Deed and the Charities SORP 2005.
## **Structure, Governance and Management**
Governing document
The charity is governed by its Trust deed dated x
Organisation
The board of trustees meet quarterly to administer the charity whilst day to day duties are delegated to the appropriate staff under the managing trustee, Mr Barak Albayaty.
Related parties
There are no related parties that require disclosure.
Risk policy
The trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.
## Objectives and activities
The Charitable Trust's objects are to promote the study and practice of the Islamic faith both in the United Kingdom and throughout the world; to advance religious education in accordance with the doctrines and practices of the Islamic faith. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charitable trust should undertake. The charitable trust's main activities are: > To provide a centre at which members of the public can advance their education in the knowledge of Islam; > To help relieve poverty, sickness and distress in peoples of the Islamic faith;
> To provide educational activities to those of the Islamic faith.
## **Achievements and performance**
Despite the difficulties encountered because of the COVID-19 pandemic, the Al-Manar Centre Trust has continued in its mission, working to achieve its objectives through a spectrum of activities aiming at satisfying the needs of its various stakeholders. The long months of the national lockdown and the restricted re-opening following that did not deter us from running regular programmes via alternative platforms.
We also managed to contribute positively, helping members of our Cardiff community during these unprecedented difficult times.
The following were some of the outstanding events during the course of this year (before and after the imposed national lockdown):
## **Keep Cathays Tidy!**
Right at the beginning of the year (in January), the Al-Manar Centre held a ‘ **Neighbourhood Clean-up** ’, an activity which has been repeatedly organised by the charity for about five years now. This activity was previously taken to the wider community when the charity joined members of other faith groups, local councilors and other volunteers, lead by Mr. Paulus Thurlbeck to launch the ‘ **Keep Cathays Tidy** ’ initiative. A number of Al-Manar Centre’s volunteers joined in the litter picking activity of neighbouring streets in Cathays.
Page 1
A short video clip about the ‘Keep Cathays Tidy’ initiative is found via this link: **https://www.dropbox.com/s/wy9vw5kyik1mtt4/Keep%20Cathays%20Tidy.mp4?dl=0**
## **A Visit by the Abergavenny Quakers**
As part of our charity’s efforts to enhance community cohesion, we welcomed members of the **Abergavenny Quakers Group,** who visited the Centre in January. A presentation to introduce the charity, its programmes and services was delivered by our Trustee Chairman, followed by a brief presentation on Islamic beliefs and values, presented by Jamshed Javed, a member of our volunteers’ team. The visit ended with entertaining our guests with a mid-eastern lunch, which met the appreciation of all.
Page 1
## **Multi-Mosque Seminar**
The charity held a multi-mosque seminar at the Al-Manar centre, where Imams from another 3 mosques joined an Imam from Al-Manar Centre to reflect their personal experiences on the topic of ‘ **The Glorious Qur’an Has Taught Me** ’. The seminar was attended by many members of the congregations from all 4 mosques.
## **Discover Islam Exhibition**
In collaboration with **Cardiff University’s Islamic Society** , Al-Manar’s Discover Islam Department organised an exhibition at **Viriamu Jones Gallery** , which is located in Cardiff University’s main building. Various exhibits were on display, as well as a range of free literature was made available to visitors.
Page 1
## **Emergency Help for Flood Victims**
When storm Dennis swept across South Wales in February, several properties were inundated with water in Pontypridd, Taff's Well and Nantgarw in Rhondda Cynon Taff.
Al-Manar Centre launched an emergency appeal to prepare 10+ Ltr Clean-Up Buckets filled with 10 essential items, such as washing powder, bleach, disposable gloves, cleaning wipes, etc. We were heartened by the swift and generous response from our Muslim community members, some of whom brought the requested items, while others made cash donations to help us purchase them. The buckets with those sets of items were then distributed by our volunteers to the flood victims in Pontypridd.
## **How Healthy Are You?**
In cooperation with the **British Islamic Medical Association** the charity hosted a public event “ **How Healthy Are You?”** aiming at raising awareness of maintaining good health. Various health check desks were set up (for Blood Sugar Readings, Blood Pressure Measurements, Heart Disease & Stroke Risk Assessment, etc.) on both floors of the building, manned by medical students. Afterwards, participants had a one2one chat with senior GP’s, who gave them a tailored health advice.
Page 1
## **Let’s Beat It!**
With the start of the spread of COVID-19 virus and the associated fears that were spreading amongst community members, the Al-Manar Centre hosted Dr. Mohammad Naseem, who delivered a medical advice lecture titled “ **Let’s Beat It** ”. The lecture included a Slides Presentation to educate the public about the pandemic and ended with a ‘ **Q and A** ’ session where Dr. Muhammad and his wife Dr. Amara where at hand to answer related questions.
Page 1
## **Emergency Food Parcels for the Elderly**
Many elderly members of our Cardiff community have had to observe self-isolation for coronavirus (COVID-19) throughout the lockdown. In order to participate in helping during those distressing times, our charity offered such people free food parcels, which were delivered to their addresses by members of our volunteers team.
The charity continued its other commitment to support the needy people of our community at large throughout the year, namely through Al-Manar’s Foodbank service; where a special budget is allocated for providing ‘Emergency Food Parcels’ that get distributed to the needy, such as the homeless and asylum seekers.
## **Going Online!**
Apart from offering the 'Emergency Food Parcels' all our indoor programmes had to be halted during the long months of the lockdown. However, we quickly adapted to the new circumstances and started to offer our educational programmes via digital platforms, such as YouTube and Zoom, etc. That way we've managed to maintain the link between the charity and its wide range of beneficiaries.
Page 1
The charity also had to be more active in terms of online fundraising, since income from cash donations, usually put in our indoor donations' boxes, was supressed throughout the lockdown.
Page 1
Going
## **The Gradual Return to Normality**
As was the case worldwide, the gradual easing down of the COVID-19 precautionary measures, was much welcomed by all, though it was a slow process and met with a lot of caution by members of the society at large.
Indoor activities and services at Al-Manar Centre were resumed with every possible opportunity, in line with the government's related guidelines.
Programmes catering for the various segments of the community were resumed, once the Welsh government gave permission to institutes like ours to reopen. The youth's programmes were amongst the first of them.
## **A Huge Thank You!**
We are grateful to all members of our community for their understanding, patience and support during these difficult times, which have been endured globally.
A special and huge thank you to members of our volunteers' team, who have played a great role to enable their Al-Manar Centre to continue in its mission and succeed to achieve all the aforementioned.
All praises are due to the Almighty for His continued mercy upon us. May He ( _'azza wa-jalla_ / glorified is He) preserve us and empower us to serve our diverse community.
## **The Board of Trustees**
Page 1
**AL-MANAR CENTRE TRUST**
## **REPORT OF THE** (Continued)
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## **Financial review**
## Reserves policy
It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately 3 to 6 months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs and to respond to any emergency which may arise anytime. Unrestricted funds were maintained at this level throughout the year.
## **Accounting and reporting responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed ,subject to any material departures disclosed and explained in the financial statements;
- prepare the accounts on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 15April 2021 signed on its behalf by:
..................................................... Dr Nasir Gourashi Trustee
Page 4
## **AL-MANAR CENTRE TRUST**
## **BALANCE SHEET**
|**Tangible fixed assets**
Tangible assets
**Current assets**
Debtors
Bank Accounts
**Creditors**
Amounts falling due within
one year
**Net current assets**
**Total assets less current liabilities**
**Net assets**
**Capital funds**
Unrestricted funds
**Total funds**|**AT 31 DECEMBER 2020**
**Note**
**2020**
**2019**
**£**
**£**
**£**
**£**
4
145
193
5
1,497
784
150,300
111,077
**–––––––**
**–––––––**
151,797
111,861
6
2,260
6,347
**–––––––**
**–––––––**
149,537
105,514
**–––––––**
**–––––––**
149,682
105,707
**–––––––**
**–––––––**
£149,682
£105,707
**–––––––**
**–––––––**
149,682
105,707
**–––––––**
**–––––––**
£149,682
£105,707
**–––––––**
**–––––––**|
|---|---|
Approved by the trustees on 15 April 2021 and signed on its behalf.
................................................... Barak Adnan Albayaty
The annexed notes form part of these financial statements.
Page 5
**AL-MANAR CENTRE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020**
|
**Unrest'd**
**Funds**
**£**
**Incoming resources**
Incoming Resources from
generated funds:
Voluntary income
82,092
Other incoming resources
31,743
**–––––––**
**Total incoming resources**
113,835
**–––––––**
**Resources expended**
Costs of charitable activities
53,960
Governance costs
15,899
**–––––––**
**Total resources expended**
69,859
**–––––––**
**Net movement in funds**
43,976
**Total funds brought forward**
£105,706
**–––––––**
**Total funds carried forward**
£149,682
**–––––––**
Details of Incoming resources and resources used are given in the notes
to the financial statements.|**Rest'd**
**Total**
**Income** **Funds**
**Funds**
**2020**
**£**
**£**
5,977
88,069
0
31,743
**–––––––**
**–––––––**
5,977
119,812
**–––––––**
**–––––––**
0
53,960
5,977
21,876
**–––––––**
**–––––––**
5,977
75,836
**–––––––**
**–––––––**
0
43,976
£ 0
£105,706
**–––––––**
**–––––––**
£ 0
£149,682
**–––––––**
**–––––––**|**Total**
**Funds**
**2019**
**£**
112,069
0
**–––––––**
112,069
**–––––––**
53,968
24,101
**–––––––**
78,069
**–––––––**
34,000
71,707
**–––––––**
£105,707
**–––––––**|
|---|---|---|
Page 6
**AL-MANAR CENTRE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **DETAILED ANALYSIS OF MOVEMENTS IN FUNDS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
|||**2020**|||**2019**|
|---|---|---|---|---|---|
||**£**||**£**|**£**|**£**|
|**General Fund**||||||
|Balance B/fwd|105,706|||70,972||
|Surplus for the period|43,976|||34,735||
||**–––––––**|||**–––––––**||
||||149,682||105,707|
|**- Restricted Income Fund 1 -**||||||
|Opening Balance|0|||735||
|Voluntary Income from generated funds|5,977|||9,404||
|Distribution of restricted funds|(5,977)|||(10,139)||
||**–––––––**|||**–––––––**||
||||0||0|
||||**–––––––**||**–––––––**|
|**Total funds at 31 December 2020**|||£149,682||£105,707|
||||**–––––––**||**–––––––**|
Page 7
**AL-MANAR CENTRE TRUST**
**NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## 1. **Accounting policies**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16/7/14, the Financial Reporting Standard for Smaller Entities (FRSSE), and the Charities Act 2011 and applicable regulations.
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
## **Incoming resources**
All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **Resources expended**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources.
## **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Fixtures and Fittings - 25 % per annum on reducing balance
## **Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the trustees for particular purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
Page 8
**AL-MANAR CENTRE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## 2. **Staff costs**
The average number of persons employed by the company, including director, during the period was as follows:
||**2020**|**2019**|
|---|---|---|
|Administration|1
|1|
|Imam|1
|1|
|Teachers|2
|2|
|Charitable activities|2
|2|
||**–**
|**–**|
||6
|6|
||**–**
|**–**|
|3.|**Tangible fixed assets**||
|---|---|---|
|||**Plant**|
|||**and**|
|||**Machinery**|
|||**£**|
||Cost:||
||At 1 January 2020|3,728|
|||**–––––**|
||At 31 December 2020|3,728|
|||**–––––**|
||Depreciation:||
||At 1 January 2020|3,535|
||Charge for the period|48|
|||**–––––**|
||At 31 December 2020|3,583|
|||**–––––**|
||Net book value:||
||At 31 December 2020|£ 145|
|||**–––––**|
||At 31 December 2019|£ 193|
|||**–––––**|
Page 9
**AL-MANAR CENTRE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
## 4. **Debtors and prepayments**
|Amounts falling due within one year:
Prepayments and Accrued Income
**Creditors**
Amounts falling due within one year:-
Other Taxes & PAYE
Accrued Expenses
External Charities Collections
**––**
£
**––**|**2020**
**£**
1,497
**–––––**
**2020**
**£**
710
1,550
0
**–––––** **––**
2,260 £
**–––––** **––**|**2019**
**£**
784
**–––––**
**2019**
**£**
157
1,550
4,641
**–––––**
6,347
**–––––**|
|---|---|---|
## 5. **Creditors**
The External Charities Collections are funds held on behalf of Charities who visited us to raise funds for their charity, not connected to us, and these funds are not included in charity income.
## 7. **Trustees' Remuneration and Benefits**
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year 31 December 2019.
## 8. **Gift in Kind**
The charity receives a gift in kind in the form of rental income from an Operating Lease residential property. The lease is on a 5 year term. The gross rental income during the year was £28,806 (2019:£27,682) and is included in Incoming Resources from Generated Funds.
Page 10
**AL-MANAR CENTRE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
|9.
**Incoming resources**
**Rest'd**
**Unrest'd**
**Income**
**Funds**
**Funds**
**2020**
**2020**
**£**
**£**
**Voluntary income**
Donations
82,092
0
Voluntary Income from generated funds
0
5,977
**–––––––**
**–––––––**
82,092
5,977
**–––––––**
**–––––––**
**Other incoming resources**
Covid Income - Grant
5,000
0
Covid Income - Furlough Grant
26,743
0
**–––––––**
**–––––––**
31,743
0
**–––––––**
**–––––––**
10.
**Costs of charitable activities**
**2020**
**£**
Salaries
31,463
Travel costs
0
Water rates
1,888
Light & Heat
5,744
Telephone & Internet
1,317
Building Repairs
7,615
Administration costs
1,790
Insurance
814
Security
0
Storage
0
Depreciation
48
Sports & Outings
0
Arabic & English Educational services
3,281
**–––––––**
|**Total**
**Funds**
**2020**
**£**
82,092
5,977
**–––––––**
88,069
**–––––––**
5,000
26,743
**–––––––**
31,743
**–––––––**
**2020**
**£**
53,960
**–––––––**
|**Total**
**Funds**
**2019**
**£**
102,665
9,404
**–––––––**
112,069
**–––––––**
0
0
**–––––––**
0
**–––––––**
**2019**
**£**
32,779
1,516
1,896
5,652
1,341
3,028
1,893
837
120
2,600
64
429
1,813
**–––––––**
53,968
**–––––––**|
|---|---|---|
Page 11
**AL-MANAR CENTRE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS** (Continued)
## **FOR THE YEAR ENDED 31 DECEMBER 2020**
|11.
**Governance costs**
**2020**
**£**
Salaries
13,428
Social Security costs
280
Accountancy & Independent Report
1,300
Covid costs
891
**–––––––**
|**2020**
**£**
15,899
**–––––––**
|**2019**
**£**
12,659
203
1,100
0
**–––––––**
13,962
**–––––––**|
|---|---|---|
Page 12