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2021-09-30-accounts

Charity number 1139167

Ghousia Islamic Community Centre

Report and Accounts

30 September 2021

Ghousia Islamic Community Centre

Independent Examiner's Report to the Trustees of Ghousia Islamic Community Centre

I report on the accounts of Ghousia Islamic Community Centre for the year ended 30 September 2021, which are set out on pages 3 to 6.

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 an independent examination is needed.

It is my responsibility to: examine the accounts under section 145 of the 2011 Act; to follow the procedures 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 report

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 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

In connection with my examination, no matter has come to my attention: i) 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

ii) to which, in my opinion, attention should be drawn in order to enable proper understanding of the accounts to be reached.

Osman Sacranie Leicester Commercial Accountants Ltd Accountants 42 London Road Oadby Leicester LE2 5DH

24 April 2022

1

Ghousia Islamic Community Centre Trustees' Report Year ended 30 September 2021

Legal and administrative status

Ghousia Islamic Community Centre was founded in Great Britain under declaration of trust dated 24 September 2010, as amended on 18 March 2011 and is registered as a charity under number 1139167. The principal address of Ghousia Islamic Community Centre is 14 Charles Street, Gloucester, GL1 4AG

The objectives of the charity

The objectives of the charity are : - to advance the Islamic religion in accordance with the tenets and doctrines of the Sunni Sect of Islam under the Berelvi school of thought and guidelines of Imam Ahmed Raza Khan R.A. in all affairs, by such exclusively charitable means as the Executive Committee shall from time to time determine.

Trustees

The trustees who served during the year were:

Mr Asif Raza Mr Shahid Zaffar Mr Ashraf Nakhuda Mr Mohamed Shafee Mohamed Mr Mirza Khan

Risk management

The trustees have a risk management strategy which includes an annual review of the risks the charity faces and the establishment of systems and procedures to mitigate those risks and implementation of procedures designed to minimise any potential impact on charity should those risks materialise.

Review of activities for the year

The charity made a surplus of £11,04.00 for the year. The detailed results are set out in the attached accounts.

Reserves Policy

The trustees aim to ensure that sufficient funds are maintained to enable the charity to carry out its activities.

Approved by the trustees and signed on their behalf on 11 Aprl 2022 by:

Asif Raza

Trustee

2

Ghousia Islamic Community Centre Statement of Financial Activities for the year ended 30 September 2021

Page
Incoming Resources
Income from charitable activities and
generated funds
6
Outgoing Resources
Direct charitable expenditure
6
Other operating income
Net Incoming Resources
2021
£
23,671
(20,430)
8,663
11,904
2020
£
19,201
(28,615)
4,775
(9,414)

3

Ghousia Islamic Community Centre Balance Sheet as at 30 September 2021

Notes
Fixed assets
Tangible assets
3
Current assets
Cash at bank and in hand
Creditors: amounts falling due
within one year
4
Net current assets
Net assets
Represented by
Funds
5
Total funds
2021
£
235,392
17,730
(3,609)
14,121
249,513
249,513
249,513
2020
£
234,499
7,651
(4,541)
3,110
237,609
237,609
237,609

Asif Raza Trustee Approved by the board on 24 April 2022

4

Ghousia Islamic Community Centre Notes to the Accounts for the year ended 30 September 2021

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the statement of Recommended Practice - "Accounting by Charities" (SORP), issued by the Charity Commissioners for England and Wales.

Income

Income represents donations received from donors, donations in kind, tuition fees and other charitable activities.

Funds

All funds comprise general unrestricted funds aviailable for use of the Charity's objectives.

Depreciation

Freehold land and buildings are not depreciated.

2
Operating profit
This is stated after charging:
Depreciation of owned fixed assets
2021
£
387
2020
£
230
Cost
At 1 October 2020
Additions
At 30 September 2021
Depreciation
At 1 October 2020
Charge for the year
At 30 September 2021
Net book value
At 30 September 2021
At 30 September 2020
4
Creditors: amounts falling due within one year
Trade creditors
Other taxes and social security costs
Other creditors
5
Fund Balances
At 1 October 2020
Surplus for the year
At 30 September 2021
Land and
buildings
£
233,199
-
233,199
-
-
-
233,199
233,199
Plant and
machinery
etc
£
1,530
1,280
2,810
230
387
617
2,193
1,300
2021
£
431
733
2,445
3,609
2021
£
237,640
11,904
249,514
Total
£
234,729
1,280
236,009
230
387
617
235,392
234,499
2020
£
450
1,107
2,984
4,541

No trustees received any remuneration or expenses during the year (2020:£nil).

5

Ghousia Islamic Community Centre Income and Expenditure Account for the year ended 30 September 2021

Incoming Resources
Donations
Total income
Direct Charitable Expenditure
Wages and salaries
Pensions
Rent
Rates
Light and heat
Cleaning
Telephone and fax
Postage
Subscriptions
Bank charges
Insurance
Equipment expensed
Repairs and maintenance
Depreciation
Accountancy fees
Advertising and PR
Other legal and professional
Total expenditure
Surplus for the year
Other operating income
Other operating income
2021
£
23,671
-
23,671
8,100
-
220
592
1,328
-
115
9
75
-
806
-
7,912
387
700
186
-
20,430
3,241
8,663
2020
£
19,199
2
19,201
12,986
150
87
888
2,202
376
-
-
75
3
784
240
10,090
230
450
-
54
28,615
(9,414)
4,775

6