## **SHAH JALAL MOSQUE AND** ## **ISLAMIC CENTRE** Registered Charity No. 1139992 Report & Financial Statements for the Year Ended 31 March 2023 1 ## **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**| 2 ## **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|| |||| 3 ## **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 4 ## **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 5 ## **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 6 ## **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| 7 ## **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| |---|---| 8 ## **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| |---|---|---|---| ||






||| |||


|

| ||||| 9 ## **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||| 10