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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE
REPORTS
AND
FINANCIAL STATEMENTS
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
ATS Accountants Ltd 8 Rochdale Road Oldham OL2 6QJ
GrabSign 81bc29c34a80f69530c05233a4e60f5d4572
OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE
ACCOUNTS FOR THE YE A R ENDED 31 MARCH 2022
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 |
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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
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. Mohammad Habibur Rahman
Mr. Mohammed Mahmod Miah
- Mr. Muzahid Khan
Mr. Mohammed Nowab Ali
Mr. Mohammed Shopik Maih
Mr. Abdul Malik Ahmed
CO-OPTED MEMBERS
Mr. Aftab Miah Mr. Anwarul Islam Mr. Mohammed Adnan Aziz Mr. Shamru Miah Mr. MD Afaz Uddin Mr. Soil Miah
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
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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE
REPORT OF THE OFFICERS ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022
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 we have focused on making organisational improvements for the long-term stability of the Charity. We have also obtained planning permission to replace our temporary portacabin structure to a permanent 3 story brick-built building. We have also started to review our governance structure and documentations with a view to making improvements as necessary.
Our core provision of being a place of daily worship has been expanded post Covid 19 restrictions.
We continue to provide Quranic education for adults and children with a wider choice of courses. We continue to accommodate school visits so that children from all backgrounds can learn about Islam and physically see what a Mosque looks like. Our Nikkah service continue to offer Islamic marriage provision for people who wish marry in accordance with sharia law. Our funeral service offered a full range of services to families who have lost loved ones whether at home or in hospital.
Overall it has been a year where we are getting back to “normality” post Covid 19, building on our previous success and laying the foundation for better provision and facility for the future.
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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.
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
……………................................................... Muhammad Abdul Karim (Secretary)
27/01/2023 02:55:06 BST Date:
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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YE A R ENDED 31 MARCH 2022
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 2022 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
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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 2022.
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:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did 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.
Shahedul Alam BSc (Hons) CPFA On behalf of ATS Accountants Ltd
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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 BALANCE SHEET AS AT 31 MARCH 2022
| 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 |
£ - 654,305 |
2022 £ 3,237,356 (224,313) (5,814) 3,661,535 2,401,244 - 112,275 1,148,016 3,661,535 |
£ - 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 |
The financial statements were approved by the board of officers and signed on behalf of the officers by:
....................................................
Muhammad Abdul Karim (Secretary)
27/01/2023 02:55:06 BST Date:
The accompanying notes form an integral part of these accounts.
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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 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 |
£ - 374,101 |
2022 £ 219,321 222,372 44,683 486,376 (374,101) 112,275 2,411,930 - 2,524,205 |
£ - 338,605 |
2021 £ 138,679 316,034 33,121 |
|---|---|---|---|---|
| 487,834 (338,605) |
||||
| 149,229 2,262,701 - |
||||
| 2,411,930 |
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.
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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 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 |
2022 Unrestricted and Restricted Funds General £ Designated £ Total £ |
2022 Unrestricted and Restricted Funds General £ Designated £ Total £ |
2022 Unrestricted and Restricted Funds General £ Designated £ Total £ |
2022 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 £ |
2021 Unrestricted and Restricted Funds General £ Designated £ Total £ |
2021 Unrestricted and Restricted Funds General £ Designated £ Total £ |
2021 Unrestricted and Restricted Funds General £ Designated £ Total £ |
|---|---|---|---|---|---|---|---|---|---|---|
| 486,376 - - - - |
486,376 - - |
487,834 - - |
- - - |
487,834 - - |
||||||
| 486,376 570,131 |
- - |
486,376 570,131 |
487,834 474,053 |
- | - - |
487,834 474,053 |
||||
| 1,056,507 (363,609)* (38,357) (580) - 3,705 5,140 (8,500) - |
- - |
1,056,507 (363,609)* (38,357) (580) - 3,705 5,140 (8,500) - |
961,887 (326,315)* - (41,500) - 1,059 1,500 (26,500) - |
- | - - |
961,887 (326,315)* - (41,500) - 1,059 1,500 (26,500) - |
||||
| 654,305 | - | 654,305 | 570,131 | - | - | 570,131 | ||||
| 11,853 636,606 5,846 |
1,157 546,256 22,718 |
|||||||||
| 654,305 | 570,131 |
- Depreciation costs have been removed from Admin Expenditure to reconcile movement of cash and bank funds.
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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 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 2021 Revaluation Additions (Works in progress) At 31 March 2022 Depreciation At 01 April 2021 Charges for the Year At March 2022 Net Book Value At 31 March 2022 |
Land & Building Fixtures & Fittings 3,140,778 107,408 - - 38,357 580 |
Motor Vehicles Total 8,500 3,256,686 - - - 38,937 |
|---|---|---|
| 3,179,35 107,988 |
8,500 3,295,623 |
|
| - 42,889 - 9,765 |
4,886 47,775 727 10,492 |
|
| - 52,654 |
5,613 58,267 |
|
| 3,179,135 55,334 |
2,887 3,237,356 |
|
| At 31 March 2021 | 3,140,778 64,519 |
3,614 3,208,911 |
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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 NOTES TO THE ACCOUNTS
3. DEBTORS
| Amounts falling due within one period: Amounts falling due after more than one period: Total |
2022 2021 £ £ - - - - |
|---|---|
| - - |
4. CASH IN HAND AND AT BANK
| Cash in hand Cash at Bank 1 Cash at Bank 2 |
2022 £ 11,853 636,606 5,846 654,305 |
2021 £ 1,157 546,256 22,718 |
|---|---|---|
| 570,131 |
5. CREDITORS
| Amounts falling due within one year: Interest Free Loans Other Creditors: PAYE Accruals Deferred Income |
2022 £ 224,313 - 818 4,996 230,127 |
2021 £ 227,673 1,459 650 - |
|---|---|---|
| 229,782 |
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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 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 2022 £ 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 2022 £ Live TV Appeal Charges - Travelling & Substance - Money Boxes - |
This year Last year £ £ Nil Nil - - 2022 2021 £ £ 7,930 3,815 - - 72,227 57,444 - - 111,441 61,136 12,570 5,212 - - 4920 2,705 10233 8,367 - - 222,372 316,034 26,643 2,249 18,040 30,872 486,376 487,834 2022 £ 2021 £ 2021 £ - - - -- - - - |
This year Last year £ £ Nil Nil - - 2022 2021 £ £ 7,930 3,815 - - 72,227 57,444 - - 111,441 61,136 12,570 5,212 - - 4920 2,705 10233 8,367 - - 222,372 316,034 26,643 2,249 18,040 30,872 486,376 487,834 2022 £ 2021 £ 2021 £ - - - -- - - - |
This year Last year £ £ Nil Nil - - 2022 2021 £ £ 7,930 3,815 - - 72,227 57,444 - - 111,441 61,136 12,570 5,212 - - 4920 2,705 10233 8,367 - - 222,372 316,034 26,643 2,249 18,040 30,872 486,376 487,834 2022 £ 2021 £ 2021 £ - - - -- - - - |
This year Last year £ £ Nil Nil - - 2022 2021 £ £ 7,930 3,815 - - 72,227 57,444 - - 111,441 61,136 12,570 5,212 - - 4920 2,705 10233 8,367 - - 222,372 316,034 26,643 2,249 18,040 30,872 486,376 487,834 2022 £ 2021 £ 2021 £ - - - -- - - - |
|---|---|---|---|---|---|
| - | |||||
| 2021 £ - - -- |
|||||
| - |
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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 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 |
2022 2,992 400 - 218,099 4,600 899 - 19,403 - 216 - 17,421 6,413 275 - 25,034 - - 4,466 356 61,491 1,429 9,765 727 374,101 |
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 |
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OLDHAM CENTRAL MASJID AND ISLAMIC CENTRE
ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022 NOTES TO THE ACCOUNTS
| 10. INTEREST FREE LOANS/ | £ | £ | ||
|---|---|---|---|---|
| KARZ HASANA | ||||
| Balance b/fwd | 227,673 | 252,673 | ||
| Interest Free Loans Increase | 5,140 | 1,500 | ||
| Less Repaid | (8,500) | (26,500) | ||
| 224,313 | 227,673 | |||
| 11. CAPITAL EXPENDITURE | ||||
| 2022 | 2021 | |||
| £ | £ | |||
| Miscellaneous | ||||
| Motor Vehicles | additions | - |
additions | - |
| Land & Buildings | additions | 38,357 |
additions | - |
| Fixtures & Fittings | additions | 580 |
additions | 41,500 |
| 38,937 | 41,500 |
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Completion Certificate
Document Pack Id: 81bc29c34a80f69530c05233a4e60f5d4572
Subject: OCMIC - Please review the Annual Charities Commission Report for the last year end Total Pages: 15 Timezone: Europe/London Signing Order: No Signer allowed to add new fields: No
Signers List
Name : Abdul Karim Email : mak288@hotmail.co.uk Signed Method : Signature by invite
Signed Timestamp : 27/01/2023 02:55:06 PM IP Address : 82.22.154.136
Activities List
| Status | Message | Timestamp |
|---|---|---|
| Created | Document was created by ATS Accountants | 27/01/2023 11:25:44 AM |
| Sent | Document was sent to Abdul Karim(mak288@hotmail.co.uk). | 27/01/2023 11:39:13 AM |
| Viewed | Document was viewed by Abdul Karim(mak288@hotmail.co.uk). | 27/01/2023 02:49:01 PM |
| Signed | Document was signed by Abdul Karim (mak288@hotmail.co.uk). | 27/01/2023 02:55:07 PM |
| Completed | Document was completed. | 27/01/2023 02:55:07 PM |