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2021-03-31-accounts
Trustees' Annual Report for theperiod
From Period start date To Period end date
01 April 2020 31 March 2021

Section A Reference and administration details

Charity name Other names charity is known by Registered charity number (if any) 1133257 Charity's principal address 88 Featherstall Road North Oldham Postcode OL9 6BX

Oldham Central Masjid and Islamic Centre

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16		 Trustee name Office (if any) Dates acted if not for whole
**year **		 Name of person (or body) entitled
to appoint trustee (ifany)
Vacant Chairman
Muhammad Abdul
Karim		 Secretary
Mohammed Abdul
Hashim		 Treasurer
Aftab Miah Asst Treasurer
Mohammed
Habibur Rahman
Muzahid Khan
Shopik Miah
Abdul Malik
Mohammed
Mahmod Miah
Nowab Ali
Afaz Uddin Co-Optee
Soil Miah Co-Optee
Mohammed Adnan
Aziz		 Co-Optee
Aftab Miah Co-Optee
Anwarul Islam Co-Optee
Shamru Miah Co-Optee

TAR

March 2012

1

Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name Dates acted if not for whole year
Ustar Ali Khan Custodian Trustee
Moukthar Ali Custodian Trustee
Syed Suruk Miah Custodian Trustee

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Constitution

Type of governing document (eg. trust deed, constitution) Association How the charity is constituted

Trustee selection methods

Election

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

Section C Objectives and activities

TAR

March 2012

2

Summary of the objects of the
charity set out in its
governing document
Summary of the main
activities undertaken for the
public benefit in relation to
these objects (include within
this section the statutory
declaration that trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit)		 a)
To provide religious facilities for the followers of the
Islamic faith:
b)
To establish, manage and maintain the Central Masjid in
accordance with Islamic principles and values;
c)
To offer provision for Islamic teachings and wider community
facilities where necessary and appropriate.
a) Public prayer facilities 5 times a day 365 days a year;
b) Islamic education classes for children
c) Adult Islamic classes for both men and women;
d) Awareness raising session around health and community welfare
issues;
e) Facilities for funeral prayers;
f) Facilities for Eid prayer;
g) Facilities for Islamic marriage ceremonies.
All above facilities are for public benefit.

TAR

March 2012

3

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

TAR

March 2012

4

Section D Achievements and performance

Summary of the main achievements of the charity during the year

During this financial year, the charity:

TAR

March 2012

5

Section E Financial review

We have not created a specific reserve. However, upon advice from our Brief statement of the advisors, the Trustees will consider the creation of specific reserves, and charity’s policy on reserves a reserves policy, if deemed necessary by the Trustees.

Details of any funds materially N/A in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

Section F Other optional information

With Covid-19 there have been interruption in the services that we have been able to provide primarily owing to lockdown restrictions. We have, however been able to provide support to members of our congregation as required through one to one support, within the safety parameters.

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) MAKarim Full name(s) M A Karim Position (eg Secretary, Chair, Secretary etc) Date 4/11/2021

TAR

March 2012

6

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE

REPORTS

AND

FINANCIAL STATEMENTS

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

ATS Accountants Ltd 8 Rochdale Road Oldham OL2 6QJ

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE

ACCOUNTS FOR THE YE A R ENDED 31 MARCH 2021

CONTENTS

PAGE
GENERAL 1
REPORT OF THE OFFICERS 2
REPORT OF THE ACCOUNTANTS 4
REPORT OF THE INDEPENDENT EXAMINER 5
BALANCE SHEET 6
INCOME AND EXPENDITURE ACCOUNT 7
SOURCE AND APPLICATION OF FUNDS 8
NOTES FORMING PARTS OF THE ACCOUNTS 9 - 13

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

GENERAL

Registered Charity Number 1133257

ADDRESS

88 Featherstall Road North Oldham OL9 6BX

HONORARY Officers

Mr. Muhammad Abdul Karim Mr. Mohammed Abdul Hashim Mr. Aftab Miah

Secretary Treasurer Assistant Treasurer

EXECUTIVE COMMITTEE MEMBERS

Mr. Mohammed Addul Subhan (Trustee passed

away during the year)

Mr. Mohammad Habibur Rahman Mr. Mohammed Mahmod Miah

Mr. Muzahid Khan

Mr. Mohammed Nowab Ali

CO-OPTED MEMBERS

Mr. Aftab Miah Mr. Anwarul Islam Mr. Mohammed Adnan Aziz Mr. Shamru Miah Mr. MD Afaz Uddin Mr. Soil Miah

Mr. Mohammed Shopik Maih

Mr. Abdul Malik Ahmed

CUSTODIAN TRUSTEES

Mr. Mohammed Moukhtar Ali Mr. Syed Suruk Azhar Miah Mr. Ustar Ali Khan

ACCOUNTANT/ INDEPENDENT EXAMINER

ATS Accountants Ltd 8 Rochdale Road Oldham OL2 6QJ

BANKERS

Natwest Bank Oldham Branch 10 Yorkshire Street Oldham OL1 1QT

1

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE REPORT OF THE OFFICERS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

The Honorary Officers present their report on the affairs of the Oldham Central Masjid & Islamic Centre, together with The Officers have, as required by the Charity Act prepared financial statements for the year ended 31 March 2021 which The Charity has been keeping proper accounting records which disclose with reasonable accuracy at any time the financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

1. PRINICIPAL ACTIVITIES

The principal activity of the Charity is to provide religious facilities for the followers of the Islamic faith, to establish, manage and maintain the Central Masjid in accordance with Islamic principles and values and to offer provision for Islamic teachings and wider community facilities where necessary and appropriate.

The Charity aims to provide public prayer facilities 5 times a day 365 days a year. To provide facilities for funeral prayers as well as Eid prayers. To provide Islamic education classes for children as well as Adult Islamic classes for both men and women. To have awareness raising sessions around health and community welfare issues.

Review of achievements and performance

Over the course of the year the Charity, like many other organisations, was impacted by the Covid-19 pandemic. However, despite the difficulties the Charity managed to successfully maintain the building and offer prayer facilities in accordance with government guidance and regulations throughout the year, except for the lockdown periods. It also successfully ran children’s Qur’anic classes; however, these were run online due to the effects of the pandemic and government guidance on local lockdowns. The Charity also ran awareness raising sessions for adults to assist with the successful take up of Covid-19 vaccines to protect the community.

The Charity overcame a very challenging period in 2021 and managed to successfully arrange and provide funeral services and bereavement support for the community throughout the pandemic, in line with the Government’s Covid-19 guidelines. Although there was an interruption to services primarily owed to lockdown restrictions, the Charity endeavoured to support all members of the congregation as required through one to one support.

2. FINANCIAL REVIEW

The charity has not created a specific reserve. However, upon advice from the financial advisors of the charity, the Trustees will consider the creation of specific reserves, and a reserves policy, if deemed necessary by the Trustees.

2

3. ASSETS

Information relating to details of assets is given in Note 2 to the accounts.

4. ACCOUNTANTS

The Officers will place a resolution before the annual general meeting to continue the appointment of ATS Accountants Ltd as accountants of the Charity,

By order of the board

……………................................................... signed on 11/01/2022, 11:58:39 GMT Muhammad Abdul Karim (Secretary)

Date: 11/01/2022

3

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE

ACCOUNTS FOR THE YE A R ENDED 31 MARCH 2021

Accountant's Report to the Unaudited Financial Statements to the Officers of OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE

As described on the balance sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2021 set out on pages 6 to 13 and you consider that the charity is exempt from an audit. In accordance with your instructions, we have compiled these unaudited financial statements, in order to assist you to fulfil your statutory responsibilities, from the accounting records and information supplied to us.

ATS Accountants

8 Rochdale Road Oldham OL2 6QJ

4

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE

Independent examiner’s report to the trustees

I report to the trustees on my examination of the accounts of the above charity for the year ended 31 March 2021.

Respective responsibilities of trustees and examiner

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Chartered Institute of Public Finance and Accountancy (CIPFA).

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

Shahedul Alam BSc (Hons) CPFA On behalf of ATS Accountants Ltd

5

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 BALANCE SHEET AS AT 31 MARCH 2021

Fixed assets
Notes
Tangible assets
2
Current assets
Debtors and Prepayments
3
Cash at Bank & in Hand
4
Net current assets
Creditors: Amounts
falling due within one
year
5
Interest Free Loan
10
Other Creditors
Net Assets
Funds
Unrestricted Funds
Balance brought forward
Prior Year Adjustment
Surplus for the year
Revaluation Reserve
Balance Carried
Forward		 £
-
570,131		 2021
£
3,208,911
570,131
(227,673)
(2,109)
3,549,260
2,252,015
-
149,229
1,148,016
3,549,260		 £
-
474,053		 2020
£
3,179,701
474,053
(252,673)
(1,050)
3,400,031
2,157,823
-
94,192
1,148,016
3,400,031

The financial statements were approved by the board of officers and signed on behalf of the officers by:

~~..............................................~~ ...... signed on 11/01/2022, 11:58:39 GMT Muhammad Abdul Karim (Secretary)

Date: 11/01/2022

The accompanying notes form an integral part of these accounts.

6

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 INCOME AND EXPENDITURE ACCOUNT

Notes
Income
7
Donations and Gifts
Funeral Services
Other Income
Less: Fundraising
Expenses
8
Less: Admin Expenses
9
Surplus on Ordinary
Activities for the year
Surplus Brought Forward
Prior Year Adjustment
Surplus Carried Forward		 £
-
338,605		 2021
£
138,679
316,034
33,121
487,834
(338,605)
149,229
2,262,701
-
2,411,930		 £
-
278,436		 2020
£
168,835
161,165
42,628
372,628
(278,436)
94,192
2,168,509
-
**2,262,701 **

The charity has no recognised gains or losses other than those shown in the Income and Expenditure Account for the above

The accompanying notes form an integral part of these accounts.

7

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 RECONCILIATION AND ANALYSIS OF MOVEMENTS ON THE FUNDS

Unrestricted Funds
Income (Donations,
Gifts and Others)
Interest Free Loans
Other Loans
Opening Value of
Funds
Funds Available for
Use
Funds Used:
Admin Expenditure
Capital Expenditure
L&B
Capital Expenditure
F&F
Capital Expenditure
MV
Other Creditors
Karz Hasna
Loan Increase
Loan Repayments
Adjustments,
previous year
Closing Value of
Funds
Balance at Bank
Account 1
Balance at Bank
Account 2
Cash in Hand
Funds in Hand		 2021
Unrestricted and Restricted Funds
General
£
Designated
£
Total
£		 2021
Unrestricted and Restricted Funds
General
£
Designated
£
Total
£		 2021
Unrestricted and Restricted Funds
General
£
Designated
£
Total
£		 2021
Unrestricted and Restricted Funds
General
£
Designated
£
Total
£		 2020
Unrestricted and Restricted Funds
General
£
Designated
£
Total
£		 2020
Unrestricted and Restricted Funds
General
£
Designated
£
Total
£		 2020
Unrestricted and Restricted Funds
General
£
Designated
£
Total
£		 2020
Unrestricted and Restricted Funds
General
£
Designated
£
Total
£		 2020
Unrestricted and Restricted Funds
General
£
Designated
£
Total
£
487,834
-
-
-
-		 487,834
-
-		 372,628
-
-		 -
-
-		 372,628
-
-
487,834
474,053		 -
-		 487,834
474,053		 372,628
411,209		 - -
-		 372,628
411,209
961,887
(326,315)*
(41,500)
-
1,059
1,500
(26,500)
-		 -
-		 961,887
(326,315)*
-
(41,500)
-
1,059
1,500
(26,500)
-		 783,837
(271,235)*
-
-
450
6,000
(45,000)
-		 - -
-		 783,837
(271,235)*
-
-
-
450
6,000
(45,000)
-
570,131 - 570,131 474,053 - - 474,053
117 261972
,5
546,256
22,718		 ,
201,195
10,886
570,131 474,053

8

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 NOTES TO THE ACCOUNTS

1. STATEMENT OF ACCOUNTING POLICIES

The principal accounting policies of the Charity are set out below:

a) The Accounts are prepared under historical cost convention.

b) Tangible fixed assets

Tangible Fixed Assets are stated at cost, and depreciated over their expected lives or anticipated length of use by the Charity in order to write off the cost less estimated residual value. In the opinion of the charity officers, current value is more than its cost. Therefore no depreciation is provided.

Land & Building 0% Straight Line Fixtures and fittings 15% Reducing Balance Motor vehicles 20% Reducing Balance

c) Income

Income comprises the value of Donations and Gifts, sponsors, Tax refunds as well as Interest on Bank Account and VAT where appropriate.

d) Expenditure

The expenses are inclusive of VAT where appropriate.

2. TANGIBLE FIXED ASSETS

Cost/ Revaluation
at 01 April 2020
Revaluation
Additions
At 31 March 2021
Depreciation
At 01 April 2020
Charges for the
Year
At March 2021
Net Book Value
At 31 March 2021		 Land &
Building
Fixtures &
Fittings
Motor Vehicles
Total
3,140,778
65,908
8,500
3,215,186
-
-
-
-
-
41,500
-
41,500
3,140,778
107,408
8,500
3,256,686
-
31,503
3,982
35,485
-
11,386
904
12,290
-
42,889
4,886
47,775
3,140,778
64,519
3,614
3,208,911
At 31 March 2020 3,140,778
34,405
4,518
3,179,701

9

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 NOTES TO THE ACCOUNTS

3. DEBTORS

. DEBTORS
Amounts falling due within one period:
Amounts falling due after more than one period:
Total		 2021
2020
£
£
-
-
-
-
-
-

4. CASH IN HAND AND AT BANK

Cash in hand
Cash at Bank 1
Cash at Bank 2		 2021
£
1,157
546,256
22,718
570,131		 2020
£
10,886
261,972
201,195
474,053

5. CREDITORS

Amounts falling due within one year:
Interest Free Loans
Other Creditors:
PAYE
Accountancy		 2021
£
227,673
1,459
650
229,782		 2020
£
252,673
-
1,050
253,723

10

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 NOTES TO THE ACCOUNTS

6. PROVISION FOR LIABILITIES

Amounts falling due within one period:
7. INCOME
Donations & Gifts
Akth
Darul Qirath
Donations
Eid ul Adha
Jummah
Masjid Boxes
PTT
Radio
Shop and House Boxes
TV Appeal
Funeral Services
Other Income
Moktob Classes & Other Class Fees
Other Operating Income
Total Income
8. FUND RAISING EXPENSES
2021
£
Live TV Appeal
Charges
-
Travelling & Substance
-
Money Boxes
-		 Amounts falling due within one period:
7. INCOME
Donations & Gifts
Akth
Darul Qirath
Donations
Eid ul Adha
Jummah
Masjid Boxes
PTT
Radio
Shop and House Boxes
TV Appeal
Funeral Services
Other Income
Moktob Classes & Other Class Fees
Other Operating Income
Total Income
8. FUND RAISING EXPENSES
2021
£
Live TV Appeal
Charges
-
Travelling & Substance
-
Money Boxes
-		 This year
Last year
£
£
Nil
Nil
-
-
2021
2020
£
£
3,815
4,090
-
-
57,444
31,910
-
-
61,136
103,630
5,212
15,331
-
1,034
2,705
5,490
8,367
7,250
-
100
316,034
161,165
2,249
39,673
30,872
2,955
487,834
372,628
2021
£
2020
£
2020
£
-
-
-
--
-
-
-		 This year
Last year
£
£
Nil
Nil
-
-
2021
2020
£
£
3,815
4,090
-
-
57,444
31,910
-
-
61,136
103,630
5,212
15,331
-
1,034
2,705
5,490
8,367
7,250
-
100
316,034
161,165
2,249
39,673
30,872
2,955
487,834
372,628
2021
£
2020
£
2020
£
-
-
-
--
-
-
-		 This year
Last year
£
£
Nil
Nil
-
-
2021
2020
£
£
3,815
4,090
-
-
57,444
31,910
-
-
61,136
103,630
5,212
15,331
-
1,034
2,705
5,490
8,367
7,250
-
100
316,034
161,165
2,249
39,673
30,872
2,955
487,834
372,628
2021
£
2020
£
2020
£
-
-
-
--
-
-
-		 This year
Last year
£
£
Nil
Nil
-
-
2021
2020
£
£
3,815
4,090
-
-
57,444
31,910
-
-
61,136
103,630
5,212
15,331
-
1,034
2,705
5,490
8,367
7,250
-
100
316,034
161,165
2,249
39,673
30,872
2,955
487,834
372,628
2021
£
2020
£
2020
£
-
-
-
--
-
-
-
-
2020
£
-
-
--
-

11

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE

ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 NOTES TO THE ACCOUNTS

9. ADMINISTRATIVE EXPENSES
Accountancy Fees
App & Website Expenses
Building Costs
Cemetery Fees
Charitable Donations
Cleaning
Funeral Materials
Funeral Service
Insurance
Just Giving
Legal & Professional Fees
Light and Heat
Materials for Masjid
Motor Expenses
Radio & TV Appeals
Repairs and Maintenance
Stationery and Printing
Sundry
Tax and PAYE
Telephone
Wages and Salaries
Water
Depreciation:
F&F
Motor Vehicles		 2021
1,300
400
-
155,669
560
878
-
63,974
7,011
216
1,074
16,578
7,534
805
-
9,405
-
-
7,116
285
51,349
2,161
11,386
904
338,605		 2020
450
350
-
123,177
1,425
866
565
12,059
8,197
216
1,236
16,249
14,270
3,945
-
8,684
-
450
4,160
353
69,592
4,991
6,071
1,130
278,436

12

OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021 NOTES TO THE ACCOUNTS

10. INTEREST FREE LOANS/ £ £
KARZ HASANA
Balance b/fwd 252,673 291,673
Interest Free Loans Increase 1,500 6,000
Less Repaid (26,500) (45,000)
227,673 252,673
11. CAPITAL EXPENDITURE
2021 2020
£ £
Miscellaneous
Motor Vehicles additions
-		 additions -
Land & Buildings additions
-		 additions -
Fixtures & Fittings additions
41,500		 additions -
- -

13