Registered charity number 1141106
Masjid At-Taqwa Community & Education Trust
Report and Accounts
31 March 2023
## **Masjid At-Taqwa Community & Education Trust Trust Information**
## **Trustees**
Mr Mohammed Imran Waraich Mr Mohammad Huzaer Amjad Mr Mohammed Omaer Amjad Mr Mohammad Amjad Mr Mohammed Hanif Waraich Mr Mohammad Suleymaan Arshad Mr Mohammed Rizwan Safdar
## **Independent examiner**
Smartfield Limited 81 London Road First Floor Leicester LE2 0PF
## **Registered office**
1 Harewood Street Leicester LE5 3LX
**Registered charity number** 1141106
1
**Masjid At-Taqwa Community & Education Trust Registered charity number: 1141106 Trustees' Report**
The trustees present their report and accounts for the year ended 31 March 2023.
## **Principal activities**
(I) To advance the religion of Islam, by means of, but not exclusively, promoting the teachings and tenets of Islam, provision of facilities for worship and Islamic education and provision of marriage services, in accordance with the teachings of the Quraan and the Sunnah of the Prophet Muhammad (Peace Be Upon Him);
(Ii) To advance the education of the public by means of, but not exclusively, the provision of language classes, community learning programmes and any such facilities and activities as the trustees think fit;
(iii) To relieve financial hardship, distress and suffering among poor people, orphans, victims of natural disasters and other people in need, by means of, but not exclusively, making grants for providing or paying for items, equipment, services and facilities, including the provision of food, water, clothing, medical treatment, counselling, rehabilitation, and accommodation for the said persons;
(iv) To promote racial and religious harmony for the benefit of the public by promoting knowledge and mutual understanding between different racial and faith groups, in ways that creates trust, unity and peace between them;
(v) To help young people, especially but not exclusively through leisure time and recreational activities, so as to develop their capabilities that they may grow to full maturity as individuals and as good citizens; and
(vi) To promote any other charitable purpose for the benefit of those in need that the trustees from time to time determine.
## **Trustees**
The following persons served as trustees during the year:
Mr Mohammed Imran Waraich Mr Mohammed Omaer Amjad Mr Mohammad Amjad Mr Mohammed Hanif Waraich Mr Mohammad Huzaer Amjad Mr Mohammad Suleymaan Arshad Mr Mohammed Rizwan Safdar
## **Recruitment and Appointment of Trustees**
The charity is governed by a board of trustees drawn from the local community. This is to ensure that the board has the skills and experience required to oversee the management of the charity and its operations.
2
**Masjid At-Taqwa Community & Education Trust Registered charity number: 1141106 Trustees' Report**
## **Trustee Induction and Training**
All new trustees receive a planned induction programme before taking up their place on the board. This includes an explanation of their roles and responsibilities, an introduction to other trustees, an overview of recent business and an explanation of board format and process.
## **Reserves policy**
The trustees aim to ensure that sufficient funds are maintained to enable the trust to carry out its activities.
## **Risk management**
The trustees have examined the major strategic, business and operational risks which the trust faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks.
## **Public Benefit Statement**
The trustees have considered the general guidance on public benefit issued by the Charities Commission and have taken due regard of that guidance. The trustees consider that they are satisfied that the charity's activities do provide a public benefit.
## **Results for the year**
The charity had a surplus of £49355 for the year. The detailed results are set out in the attached financial statements.
## **Achievements and performance**
The Trust carries out a wide and varied range of activities for various groups within the community in pursuance of its objectives. The trustees believe these activities provide great benefit to those who worship at the Mosque and the wider community in Leicester.
## Summary of activities
During the year under review, the charity operated from premises at 393 Humberstone Road, Leicester, LE5 3DF. The charity’s provision of religious services and social activities including:
- Accommodating the five daily congregational prayers for males and females.
- Hosting regular public lectures relating to current affairs.
- Holding courses and classes for Adults and Children.
- Delivering constructive sermons in the English language.
- Running an after school Quran Class and Islamic Studies curriculum.
- School holiday clubs for children between the ages of 7 and 14 involving sports, cookery, arts and crafts.
- Regular sporting activities for the youth.
- Social events such as coffee mornings for mothers and toddlers, summer fayres to build community cohesion and raise funds for the Centre.
- Co-operating with related Muslim and non-Muslim organisations for the benefit of the general public.
- Solicitation of marriage contracts and marriage counselling.
- Collecting charity for the less fortunate at times of adversity.
- Supporting national conferences and training courses outside the centre.
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**Masjid At-Taqwa Community & Education Trust Registered charity number: 1141106 Trustees' Report**
## **Statement as to disclosure of information to the independent examiner**
In so far as the trustees are aware:
- there is no relevant accounting information of which the charity's independent examiner are unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant accounting information and to establish that the independent examiner are aware of that information.
## **Statement of trustees responsibilities**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
The law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable trust and of the incoming resources and application of resources, including the income and expenditure,of the charitable trust for that period. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable trust will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable trust and to enable them to ensure that the financial statements comply with the law. They are also responsible for safeguarding the assets of the charitable trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the board on 22 December 2023 and signed on its behalf.
Mr Mohammed Imran Waraich Trustee
Mr Mohammad Huzaer Amjad Trustee
4
**Masjid At-Taqwa Community & Education Trust Independent Examiner's Report**
## **Independent Examiner's Report to the Trustees of Masjid At-Taqwa Community & Education Trust**
I report on the accounts of Masjid At-Taqwa Community & Education Trust for the year ended 31 March 2023, which are set out on pages six to eleven.
## **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 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.
## _Smartfield Ltd_
Z Bawany on behalf of Smartfield Limited
81 London Road First Floor Leicester LE2 0PF
22 December 2023
5
## **Masjid At-Taqwa Community & Education Trust Statement of Financial Activities for the year ended 31 March 2023**
|**Notes**
**Incoming resources**
Income from charitable activities and
generated funds
**Resources expended**
Direct charitable expenses
**Gross surplus**
Administrative expenses
**Operating surplus**
2
**Surplus on ordinary activities**
**Surplus for the financial year**|**2023**
**£**
211,930
(100,785)
111,145
(61,790)
49,355
49,355
49,355|**2022**
**£**
302,465
(9,711)|
|---|---|---|
|||292,754
(54,919)|
|||237,835|
|||237,835|
|||237,835|
6
## **Masjid At-Taqwa Community & Education Trust Balance Sheet**
## **as at 31 March 2023**
|**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**
**Total assets less current**
**liabilities**
**Creditors: amounts falling due**
**after more than one year**
5
**Net assets**
**Reserves**
Reserves of trust
6
**Net funds**|**2023**
**2022**
**£**
**£**
784,569
788,569
67,498
26,142
(535)
(535)
66,963
25,607
851,532
814,176
(5,100)
(17,099)
846,432
797,077
846,432
797,077
846,432
797,077|**2023**
**2022**
**£**
**£**
784,569
788,569
67,498
26,142
(535)
(535)
66,963
25,607
851,532
814,176
(5,100)
(17,099)
846,432
797,077
846,432
797,077
846,432
797,077|
|---|---|---|
||||
|||814,176
(17,099)|
|||797,077|
|||797,077|
|||797,077|
The trustees are satisfied that the trust is entitled to exemption from the requirement to obtain an audit.
The members have not required the trust to obtain an audit in accordance with section 476 of the Act.
The trustees acknowledge their responsibilities for complying with the requirements of the Charity Commission with respect to accounting records and the preparation of accounts.
Mr Mohammed Imran Waraich Trustee
Mr Mohammad Huzaer Amjad Trustee
Approved by the board on 22 December 2023
7
**Masjid At-Taqwa Community & Education Trust Notes to the Accounts**
**for the year ended 31 March 2023**
## **1 Accounting policies**
## _**Basis of preparation**_
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standards.
The accounts have also been drawn up in accordance with the Statement of Recommended Practice (SORP) - "Accounting and Reporting by Charites" issued by the Charity Commissioners in England and Wales.
## _**Income**_
Income is accounted for on a receipts basis.
## _**Resources expended**_
Resources expended are accounted for as the liability is incurred. Expenditure includes irrecoverable VAT which is reported as part of the expenditure to which it relates.
## _**Depreciation**_
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and fixtures 15% straight line Land and buildings Straight line over 50 years
## _**Stocks**_
Stock is valued at the lower of cost and net realisable value.
|**2**
**Operating profit**
This is stated after charging:
Depreciation of owned fixed assets|**2023**
**£**
4,000|**2022**
**£**
4,000|
|---|---|---|
8
## **Masjid At-Taqwa Community & Education Trust Notes to the Accounts for the year ended 31 March 2023**
|**3**
**Tangible fixed assets**
**Cost**
At 1 April 2022
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for the year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**4**
**Creditors: amounts falling due within one year**
Trade creditors
**5**
**Creditors: amounts falling due after one year**
Other creditors
**6**
**Reserves**
At 1 April 2022
Surplus for the year
At 31 March 2023|**2023**
**£**
535
**2023**
**£**
5,100
**2023**
**£**
797,077
49,355
846,432|**Land and**
**buildings**
**£**
832,569|
|---|---|---|
|||832,569|
|||44,000
4,000|
|||48,000|
|||784,569|
|||788,569|
|||**2022**
**£**
535|
|||**2022**
**£**
17,099|
||||
## **7 Ultimate controlling party**
In the opinion of the trustees, given the structure of the trust, there is no ultimate controlling party.
9
## **Masjid At-Taqwa Community & Education Trust Detailed profit and loss account for the year ended 31 March 2023**
|**Incoming resources**
Direct charitable expenses
**Gross surplus**
Administrative expenses
**Operating surplus**
**Surplus for the year**|**2023**
**£**
211,930
(100,785)
111,145
(61,790)
49,355
49,355|**2022**
**£**
302,465
(9,711)|
|---|---|---|
|||292,754
(54,919)|
|||237,835|
|||237,835|
10
## **Masjid At-Taqwa Community & Education Trust Detailed profit and loss account for the year ended 31 March 2023**
|**2023**
**2023**
**Unrestricted Restricted**
**Funds**
**Funds**
**£**
**£**
**Incoming resources**
Funds received
211,930
**Resources expended**
Direct charitable expenses(books for tuition & donations to other charities)
100,785
**Administrative expenses**
Employee costs:
Wages and salaries
30,636
30,636
-
Premises costs:
Rates
7,174
Light and heat
8,643
Cleaning
221
16,038
-
General administrative expenses:
Telephone and fax
852
Stationery and printing
458
Events expense
4,740
Subscriptions
251
Bank charges
1,080
Insurance
1,521
Equipment expensed
724
Repairs and maintenance
955
Depreciation
4,000
Sundry expenses
-
10,581
4,000
Legal and professional costs:
Accountancy fees
535
Consultancy fees
-
535
-
57,790
4,000|**2023**
**Total**
**Funds**
**£**
211,930
100,785
30,636
30,636
7,174
8,643
221
16,038
852
458
4,740
251
1,080
1,521
724
955
4,000
-
14,581
535
-
535
61,790|**2022**
**Total**
**Funds**
**£**
302,465|
|---|---|---|
|||9,711|
|||21,707|
|||21,707|
|||4,072
7,191
-|
|||11,263|
|||779
202
6,070
114
-
1,570
-
7,775
4,000
80|
|||20,590|
|||535
824|
|||1,359|
||||
|||54,919|
11