2023-03-31-accounts - Shah Jalal Mosque & Islamic Centre

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SHAH JALAL MOSQUE AND

ISLAMIC CENTRE

Registered Charity No. 1139992

Report & Financial Statements for the Year Ended 31 March 2023

SHAH JALAL MOSQUE & ISLAMIC CENTRE

	Page
Index	2
Charity Information	3
Trustees annual report	4-5
Accountants report	6
Statement of financial activities	7-8
Balance sheet and Notes to the account	9-10

SHAH JALAL MOSQUE & ISLAMIC CENTRE

Charity information

List of Members

Trustees	Mr Abdul Monaf
	Mr Rois Ali
	Mr.Shofik Miah
	Mr.Syed Nazrul Hussain(Harun)
Members of Staff responsible for the management of the Mosque and Islamic Centre	Mr MD Ashik Miah	Chairman
	Mr AlhajAfique Miah	Treasurer
	Mr Alhaj Anwar Ahmed Choudhury	General Secretary
	Mr Afiz Ali	Vice Chairman
	Mr Md Shajid Miah	Joint Secretary
	Mr Kamru Miah	Joint Treasurer
	Mr Ali Aslam(jhony)	OrganisingSecretary
	Mr Tabader Rasul	Press Secretary
	Mr Mohammad SA Malik (Soudagar)	Office Secretary

Executive Members	Mr Sunai Meah
	Mr Ala Uddin Ahmed
	Mr Faruk Ahmed
	Mr Ibrahim Ali
	Mr Muhammad Shawgatul Iman Choudhury
	Mr Asgar Ali
	Mr Md Shamsul Islam
	Mr Helai Hussain
	Mr Sarwar Ahmed Khan
	Mr Zafar Muquith
	Mr Taskir Ali
	Mr Sad Miah
Registered Office and Mosque & Islamic Centre address	1a Eileen Grove Rusholme Manchester M14 5WE
Accountants	Hossain Moorehead Ltd. Liberty House 20 Chorlton road Manchester M15 4LL

SHAH JALAL MOSQUE & ISLAMIC CENTRE

Trustees Report for the year ended 31 March 2023

The trustees of the charity, present their annual report and independently examined financial statements for the year ended 31 March 2023

Structure, Governance and Management

The Charity is registered as a charity with the Charity Commission.The registration no .is 1139992 The Charity is governed by a Board of Trustees

Appointment of Trustees

The Trustees, are appointed in general meeting after discussions and approval by the members. The Trustees who served during the year are listed on page 3.

Organisation

The board of trustees who administer the charity does not have a maximum number.They meet regularly during the year to discuss development, membership, finance and day to day operations of the charity.

Risk Management

Periodic reviews are made to ensure that the charity continues to identify and mitigate any major risk that may arise.

This risk strategy comprises

An annual review of any risks the charity may face
The establishment of systems and procedures to mitigate those risks identified
The implementation of procedures designed to minimise any potential impact on the charity should any of those risks materialise

Our Mission & Objectives

The object of the Charity is to

Serve as a Mosque and Islamic Centre
Promote the advancement of the Muslim religion
Promote the advancement of education of the Muslim religion

Ensuring our work delivers our aims and objectives

We currently have a large management committee who meet regularly(during the year to review, guide and direct the work of the organization. This governance structure is able to ensure that the services and the activities carried out by the charity are in keeping with its objectives

SHAH JALAL MOSQUE & ISLAMIC CENTRE

Review of Progress and Achievements

This year the organisation has enjoyed special support in the form of generous donations and giving and we express our special appreciation to those who have helped help us fund our ongoing improvements programme .

How our activities deliver Public Benefit

The key beneficiaries of our work continue to be the communitiy in the catchment that we serve. However our users come from all over Manchester and other local communities; The Equal Opportunities Policy that we abide by ensures that no deserving individual is discriminated against..

Financial Review and Reserves Policy

The trustees have considered the level of reserves that the charity ought to have.Reserves are needed to bridge any future gaps between spending and receipt of income.An additional reserve is considered necessary in order to provide for future maintenance and improvement costs .The trustees have set that restricted reserve level at £265000 . The trustees consider the existing level of unrestricted funding is sufficient for their current needs.

FUTURE PLANS

T he Charity seeks to continue improving its facilities the next and future years

The accounts comply with statutory requirements, the provisions of the governing document and the Statement of Recommended Practice for Charities issued March 2005.

Approved by the Board and signed on its behalf by:

Signed by Chairman

Print name

Date

SHAH JALAL MOSQUE & ISLAMIC CENTRE

INDEPENDENT EXAMINERS REPORT TO THE SHAH JALAL Mosque and Islamic Centre

I report on the accounts of the charity, for the Year Ended 31 March 2023 .

Respective Responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the 1993 Act) or under Regulation 10(1)(a) to (c) of the Charities Account (Scotland) Regulations 2006 (the 2006 Regulations) and that an independent examination is needed. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of the Association of International Accountants .

It is my responsibility to:

Examine the accounts under section 43 of the Charities 1993 Act and under section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act);
To follow the procedures laid down in the general Directions given by the Charity Commission under section 43(7) (b) of the 1993 Act; and
To state whether particular matters have come to my attention.

Basis of Independent Examiners Report

My examination was carried out in accordance with the General Directions given by the Charity Commission and is in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 disclosers 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 report is limited to those matters set out below.

Independent Examiner’s Statement

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

(1) which gives me reasonable cause to believe that in any material respect the requirements:

To keep accounting records have in accordance with section 41 of 1993 Act and section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1993 Act and section 44(1) (a) of the 2005 Act and Regulation 8 of the 2006 Accounts Regulations, 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.

Signed.....................................MD Hossain FAIA-Director Date :12 June 2023

Hossain Moorehead Ltd. (Accountants) 20 Chorlton Road Hulme,Manchester, M15 4LL

SHAH JALAL MOSQUE & ISLAMIC CENTRE

CHARITY NO 1139992

INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31[st] MARCH 2023

	2023	2022
INCOME:	£	£
Friday Collection	55073	53247
Tuition fees	22415	21855
Rent	28774	27041
Donations	35082	53109
Collection	5373	5009
Shobeborath & Shobekodor	1986	635
Eidul Fitur	4985	4775
Eidul Adhja	4370	4336
Hall & Kitchen hire	3555	1770
Funeral Income	53175	52015
Marriage Certificates	2900	5900
Wages Support Grant	-	9550
TOTAL INCOME	217688	239242

SHAH JALAL MOSQUE & ISLAMIC CENTRE

CHARITY NO 1139992

INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31[st] MARCH 2023

2023
£

INCOME

EXPENDITURE
Funeral costs
49287
Administrators Salaries & Tutors Fees
63796
Rates & water
5022
Heat and Light
18263
Telephone
1361
Insurance
4926
Security
-
Printing Stationary & Adverts
2105
Repairs
16758
Bank charges
1079
Cleaning
10576
Legal & Professional 600
Sundries
659
Accountancy
1200
Depreciation
4704
Excess of Income over Expenditure

Accumulated funds Bf

Accumulated Funds cf

2022
£
£ £
217688 239242
48832
59728
678

17636

2787

5403
600
2075

4091
792

9431
3440
2061
1200
180336
2317 161071
37352
78171
1964455
1886284
2001807
1964455

SHAH JALAL MOSQUE & ISLAMIC CENTRE

CHARITY NO 1139992

|BALANCE SHEET AT 31st MARCH 2023
2023
FIXED ASSETS:
£
£
£
Tangible Fixed Assets
2134949
CURRENT ASSETS
Debtors and Prepaid
-

Cash at Bank and in Hand
148794 148794
2283743
LESS CREDITORS:DUE WITHIN ONE YEAR
Creditors & Accruals
2200

PAYE 236
Loan -Korzy Hasana
14500 16936
 2266807 **REPRESENTED BY** **ACCUMULATED FUNDS** Special reserve 265000 Accumulated funds 2001807 Balance cf 2266807|**BALANCE SHEET AT 31st MARCH 2023** **2023** **FIXED ASSETS:** **£** **£** **£** Tangible Fixed Assets 2134949 **CURRENT ASSETS** Debtors and Prepaid - Cash at Bank and in Hand 148794 148794 2283743 **LESS CREDITORS:DUE WITHIN ONE YEAR** Creditors & Accruals 2200 PAYE 236 Loan -Korzy Hasana 14500 16936 
2266807
REPRESENTED BY
ACCUMULATED FUNDS
Special reserve
265000
Accumulated funds
2001807
Balance cf
2266807|BALANCE SHEET AT 31st MARCH 2023
2023
FIXED ASSETS:
£
£
£
Tangible Fixed Assets
2134949
CURRENT ASSETS
Debtors and Prepaid
-

Cash at Bank and in Hand
148794 148794
2283743
LESS CREDITORS:DUE WITHIN ONE YEAR
Creditors & Accruals
2200

PAYE 236
Loan -Korzy Hasana
14500 16936
 2266807 **REPRESENTED BY** **ACCUMULATED FUNDS** Special reserve 265000 Accumulated funds 2001807 Balance cf 2266807|**BALANCE SHEET AT 31st MARCH 2023** **2023** **FIXED ASSETS:** **£** **£** **£** Tangible Fixed Assets 2134949 **CURRENT ASSETS** Debtors and Prepaid - Cash at Bank and in Hand 148794 148794 2283743 **LESS CREDITORS:DUE WITHIN ONE YEAR** Creditors & Accruals 2200 PAYE 236 Loan -Korzy Hasana 14500 16936 
2266807
REPRESENTED BY
ACCUMULATED FUNDS
Special reserve
265000
Accumulated funds
2001807
Balance cf
2266807| |---|---|---|---| ||

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SHAH JALAL MOSQUE & ISLAMIC CENTRE NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR TO 31 MARCH 2023

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures & Fittings	10%	Reducing balance
Funeral Vehicles	15%	Reducing Balance

Fund Accounting

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. Unrestricted Funds represents other 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.There were no restricted funds during the year

2. TANGIBLE FIXED ASSETS Buildings Funeral Fixtures& Total

Cost As at 01/04/2022 Additions during the Year As at 31/03/2023 Depreciation As at 01/04/2022 Charge for the Year As at 31/03/2023 WDV 2023 WDV 2022	Vehicle £ £ 2094556 6995 3858 4620 2098414 11615 - - - _1742 - 1742 2098414 9873 2094556 6995	Vehicle £ £ 2094556 6995 3858 4620 2098414 11615 - - - _1742 - 1742 2098414 9873 2094556 6995	Vehicle £ £ 2094556 6995 3858 4620 2098414 11615 - - - _1742 - 1742 2098414 9873 2094556 6995	Fittings £ 74944 _8768 83712 54088 2962 57050 26662 20856	£ 2176495 17246 2193741 54088 4704 58792 2134949 2122407
		1742
			9873
			6995