**CHARITY NUMBER : 1138560**
.
**REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE PERIOD FROM 01 APRIL 2020 TO 31 MARCH 2021**
## **FOR**
**MASJID -E -UMAR**
**MASJID -E -UMAR**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE PERIOD FROM 01 APRIL 2020 TO 31 MARCH 2021**
||**PAGE**|
|---|---|
|**Legal and administrative information**|1|
|**Report of the trustees**|2-3|
|**Independent examiners report**|4|
|**Statement of financial activities**|5|
|**Charity balance Sheet**|6|
|**Notes forming part of the Financial Statements**|7-11|
**MASJID -E -UMAR**
## **LEGAL AND ADMINISTRATIVE INFORMATION FOR THE PERIOD FROM 01 APRIL 2020 TO 31 MARCH 2021**
|**TRUSTEES:**|Mr Anwar Shah|
|---|---|
||Mr Khan Afsar|
||Mr Sajid Masood|
||Mr Javed Khan|
||Mr Abdul Rehman|
||Mr Abdul Gafoor|
||Mr Tariq Mahmood|
|**REGISTERED OFFICE:**|306 Barnsley Road|
||Sheffield|
||South Yorkshire|
||S4 7AH|
|**CHARITY NUMBER:**|1138560|
|**BANKERS:**|HSBC BANK|
||660 Staniforth Rd|
||Darnall, Sheffield|
||S9 4LQ|
Page 1
**MASJID -E -UMAR**
## **REPORT OF THE TRUSTEES FOR THE PERIOD FROM 01 APRIL 2020 TO 31 MARCH 2021**
## **Report of the Trustees for the Period from 01 April 2020 to 31 March 2021**
The trustees present their annual report along with the financial statements of the charity for the 12 months period ended 31st March 2020. The financial statement has been prepared in accordance with the accounting policies set out on page 7 and comply with the charity trust deed and applicable law
## **Constitution and objects**
The Masjid - E - Umar is constituted under a trust deed dated 26 October 2010 and has a registered charity number 1138560.
The objectives of the trust are to establish and operate the institution for the purpose of advancing education and to advance the Islamic religion to create Islamic and culture awareness.
To advance the education of the public.
To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.
Such other charitable purposes as the trustees shall from time to time determine
The trustees must use the income (and may use the capital) of the Trust in promoting the objects.
## **Organisation**
The trustees who have served during the year and since the year end are set out on page 1. Apart from the first Trustees, every Trustee must be appointed by a resolution of the Trustees passed at a special metting called under clause 15 of this deed. The trustees must hold at least four ordinary meetings each year. All meetings must involve the physical presence of those Trustees who attend the meeting.
## **Income Generation**
Income was generated mainly by regular monthly donations by the parents of Muslim children who regularly come for Islamic education and by the other local Muslim community to promote the objectives. Charity also receives occasional letting income.
## **Risk Management**
The Trustees have examined the major strategic, business and operational risks which the charity faces and confirms that systems have been established to enable regular reports to be produced so that any necessary steps can be taken to lessen those risks.
## **Reserve Policy**
Charity does not have any specific policy to maintain reserve funds. It will call at local community to donate funds when charity is short of funds and needs money for any specific project.
Page 2
**MASJID -E -UMAR**
## **REPORT OF THE TRUSTEES**
## **FOR THE PERIOD FROM 01 APRIL 2020 TO 31 MARCH 2021**
## **Trustees’ responsibilities in relation to the financial statements**
Law applicable to charities in England and Wales requires the trustees’ to prepare statements for each financial year that give true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:
- v Select suitable accounting policies and then apply them consistently.
- v Make judgements and estimates that are reasonable and prudent.
- v State whether applicable accounting standards and statements of recommended practice have been
- followed subject to any departures disclosed and explained in the financial statements.
- v Prepare the financial statements on the going concern basis unless it is in appropriate to presume that
- the charity will continue in business.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any time, the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence fore taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Approved by the trustees and signed on their behalf by:**
**Anwar Shah 20/09/2021**
Page 3
**INDEPENDENT EXAMINER’S REPORT**
## **TO THE TRUSTEES OF MASJID - E - UMAR**
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts.
The charity's trustees consider that an audit is not required for this year (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,
- to follow procedure laid down in the general directions given by the
- Charity Commission (under section 145(5)(b) of the 2011 Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with 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 reqired 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**
In connection with my examination, no matter has come to my attention (other than that disclosed below *)
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and
- comply with the accounting requirements of the 2011 Act
## have not been met ; or
- 2 . to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
**Name: Rashid Desai 324 Barnsley Road Sheffield, S57 AD**
Page 4
**MASJID -E -UMAR**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE PERIOD FROM 01 APRIL 2020 TO 31 MARCH 2021**
|**INCOMING RESOURCES**
**Donations:**
**2**
**Activities in furtherance of the**
**charity's objective:**
Children's' parents regular monthly donations
**3**
**Activities for generating funds:**
Hall Rent/Announcement
**4**
**RESOURCES EXPENDED**
**Cost of generating funds:**
**Charitable expenditure :**
**Cost of activities in furtherance**
**of the charity's objective:**
Establishment and education.
**5**
Management and administration.
**5**
**Total resources expended**
**Loss on disposal of buildings and**
**plant and machinery.**
**8**
**NET INCOMING RESOURCES**
**6**
**NET MOVEMENT IN FUNDS**
Funds balances B/fwd at 01/04/2019
Funds balances C/fwd at 31/03/2020||**£**
**UNRESTRICTED**
6,017
86,619
16,863
109,499
-
-
87,302
30,860
118,161
-
(8,663)
559,689
551,026
**2021**||**£**
**RESTRICTED**
-
-
-
-
-
-
-
-
-
-
-
-
-||**£**
**TOTAL**
6,017
86,619
16,863|**2020**
**£**
**TOTAL**
23,878
109,388
12,200|
|---|---|---|---|---|---|---|---|
|||||||109,499|145,466|
|||||||-
-
87,302
30,860|-
-
84,542
3,658|
|||||||118,161|88,200|
|||||||-|-|
|||||||(8,663)|57,266|
|||||||559,689
551,026||
|||||||||
All incoming resources and resources expended derive from containing activities.
Page 5
**MASJID -E -UMAR**
## **CHARITY BALANCE SHEET As at 31 March 2021**
|**FIXED ASSETS**
Tangible assets
9
**CURRENT ASSETS**
Stock
Cash at bank & in hand
**CREDITORS**
Amounts falling due within one year
11
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**CREDITORS**
Amounts falling due after more than one year
12
**NET ASSETS OVER LIABILITIES**
**FUNDS ACCOUNT:**
**UNRESTRICTED FUNDS**
**Approved by the Board of Trustees:**
**Anwar Shah**
**20/09/2021**|**2021**
**£**
56,304
-
494,729
551,033
-
551,033
-
551,033
551,026|**2020**
**£**
57,368
-
457,770|
|---|---|---|
|||515,138
-|
|||515,138
5,000|
|||510,138|
||||
|||510,138|
||||
Page 6
**MASJID -E -UMAR**
## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS**
## **FOR THE PERIOD FROM 01 APRIL 2020 TO 31 MARCH 2021**
## **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 the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” published in March 2005 and and applicable accounting standards.
## **(b) Charity status**
The charity is a governed by trust deed. The trustees are named on page 1.
## **(c) Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
## **(d) Restricted funds**
These are to be used for specific purposes as laid down by the donor- Expenditure that meets these criteria is charged to fund, together with a fair allocation of management and support cost.
## **(e) Incoming resources**
All incoming resources are included in the SORP when the charity is legally entitled to the income and the amount can be qualified with reasonable accuracy.
## **(f) 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.
## **(g) Tangible fixed assets and depreciation**
Tangible fixed assets costing more than £100 are capitalised and included at cost including any incidental expenses of acquisition.Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost over their expected useful economic lives as follows:
Electrical Equipment
**----- Start of picture text -----**
25% Reducing Balance
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Page 7 CONTINUED…
**MASJID -E -UMAR**
## **NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE PERIOD FROM 01 APRIL 2020 TO 31 MARCH 2021**
## **2. DONATIONS**
|**UNRESTRICTED**||
|---|---|
|**2021**|**2020**|
|6,017|23,878|
Donations include general donations and collection made on Friday, Eid and during Ramadan month from people attending mosque.
## **3. ACTIVITIES IN FURTHERANCE OF THR CHARITY'S OBJECTIVES**
|Childrens' parents regular monthly donations
**4. Activities Generating Fund**
Rent and Hall Hire
Other Income||**£**
**UNRESTRICTED**
86,619
86,619|||**£**
**TOTAL**
86,619|**2020**
**£**
**TOTAL**
109,388|
|---|---|---|---|---|---|---|
||||||86,619|109,388|
|||||||12,200
**-**|
||||3,500
13,362.73||||
Page 8 CONTINUED…
**MASJID -E -UMAR**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE PERIOD FROM 01 APRIL 2020 TO 31 MARCH 2021**
## **5. TOTAL RESOURCES EXPENDED**
|**UNRESTRICTED**
**£**
**Establishment and Education**
Rent & rates
2,299
Light and heat
24,210
Insurance
2,416
Telephone,
2,085
Staff costs
17,481
Repairs & renewals
11,237
Printing and Stationery
2,830
Electronic Equipment
456
Donation
24,288
87,302
**Mangement and Administration**
Teaching & Education
23,064.92
Accountancy
1,000.00
Professional & Legal Fees
-
Bank Charges
-
Canteen & Food
1,355.05
Sundry & cleaning
5,439.87
30,859.84
**Total resources expended**
118,161
**6. NET INCOMING REOURCES FOR THE YEAR**
**This is after charging:**
Accountancy
Depreciation|**RESTRICTED**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-||**TOTAL**
**2021**
**£**
2,299
24,210
2,416
2,085
17,481
11,237
2,830
456
24,288|**TOTAL**
**2020**
**£**
6,096
31,499
-
1,957
21,644
8,276
3,041
811
11,219|
|---|---|---|---|---|
||||87,302|84,542|
||||-
1,000.00
-
-
1,355.05
5,439.87|-
1,000.00
-
-
2,658.00
-|
||||7794.92|3658|
||||95,096|88,200|
||||**2021**
**£**
1,000
456|**2020**
**£**
1,000
811|
Page 9 CONTINUED…
**MASJID -E -UMAR**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD FROM 01 APRIL 2020 TO 31 MARCH 2021**
## **7. STAFF COSTS AND NUMBERS**
|Staff costs were as follows:
Wages and salaries
Staff numbers were as follows:
Teaching and training|**2021**
**2020**
**£**
**£**
17,481
21,644|
|---|---|
||17,481
21,644|
||**2021**
**2020**
5
5|
## **8. TANGIABLE FIXED ASSETS**
|**8. TANGIABLE FIXED ASSETS**|||
|---|---|---|
|**COST**
As at 01 April 2019
Alteration & Improvement Cost
On Bland Street Building
At 31st March 2020
**DEPRECIATION**
As at 01 April 2019
At 31st March 2020
**NET BOOK VALUE**
At 31st March 2020|**Buildings**
**Alteration &**
**Improvement Cost**
**£**
54,935
54,935
NIL
NIL
54,935|**Electronic**
**Equipment**
**£**
1,825|
|||1,825|
|||(456)|
|||(456)|
|||1,369|
Page 10 CONTINUED…
**MASJID -E -UMAR**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD FROM 01 APRIL 2020 TO 31 MARCH 2021**
## **9. DEBTORS**
|**NTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security costs
Accruals|**2021**
**2020**
**£**
**£**
NIL
NIL|
|---|---|
||**2021**
**2020**
**£**
**£**
(993.53)
-
1,000.00
-|
||6.47
-|
## **10. CREDITORS: AMONTS FALLING DUE WITHIN ONE YEAR**
## **11. CREDITORS: AMONTS FALLING DUE AFTER MORE THAN ONE YEAR**
|**2021**||**2020**|
|---|---|---|
|**£**||**£**|
||-|5,000.00|
||-|5,000.00|
Page 11