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2022-06-30-accounts

Hanfia Ghousia Masjid

Charity No. 1142200

Trustees' Report and Unaudited Accounts

30 June 2022

Hanfia Ghousia Masjid Contents

Pages
Trustees' Annual Report 2 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8 to 15
Detailed Statement of Financial Activities 16

Page 1

Hanfia Ghousia Masjid Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 30 June 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1142200

Principal Office

75A Ford End Road Bedford MK40 4JT

Trustees

The following trustees served during the year:

W. Ahmed M. Alam M. Ali M. Aslam O. Pervez N. Raja J. Safdar H. Saleem G. Sarwar

Accountants

HSR Accountants Ltd 18 Welbourne Gardens Bedford Beds. MK42 0NQ

Bankers

Santander

OBJECTIVES AND ACTIVITIES

The purpose of the charity as set out in its governing document are: To promote any charitable purpose in accordance with the UK laws, for the benefit of the community in Bedford and its surroundings : called "the area of benefit" and, in particular for the advancement of the Islamic religion & awareness in accordance with the teaching of the holy Qur'an and the teaching of Prophet Muhammed (peace be upon him), through: (1) Establishment of place of worship for all Prayers including Friday Prayers with sermons in English and Arabic language.(2) Organising educational programmes for Muslims and non-Muslims with a view to enhancing understanding of Islam and avoidance of misconceptions. (3) Offering recreational and spiritual activities, such as sporting and Eid Celebrations.

Page 2

Hanfia Ghousia Masjid Trustees Annual Report

The charities main activities includes learning the true Islamic Faith with a view to promoting high moral standards in the society. The trustees consider that the activities, summarised below, provide benefits to those who worship at our Mosque and the wider community of Bedford. The promotion of good race and community relations with other ethnic communities in the area of benefit.The charity is involved in the community and is dependent upon the voluntary help received from the local residents who support the Place of worship (Masjid) by not only voluntary service such as maintenance and repair work to the centre but by donations to help promote its objectives. The charity has Values, Principles and Procedures for efficient and effective administration of it’s programmes. Similarly, it has Conflict of Interest Policy, Child Protection Policy and undertakes DBS checks on newly recruited volunteers.

Our Mosque provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activities including :

Prayers : The mosque is open for daily and Friday prayers. Festivals: The Mosque organises an outside catered food funded by the donations from the members and worshippers for special occassions like Ramadan and Eid.

Funeral facilities: The Mosque provides a funeral service in the line with the teachings of Islam. We relieve the deceased's bereaved relatives of the burden of organising burials.

Classes: Children's Qur'an classes are held after school every day and holidays; teaching the reading and memorising of Qur'an to children.

ACHIEVEMENTS AND PERFORMANCE

During the year, the charity has been able to achieve the following based on established criterion of performance. They include: 1) Establishment and continued support for education in Arabic, Correct Recitation and Memorization of the Quran, Understanding the acts of Islamic Worship, Life and teachings of the Prophet Muhammad (SAW) for both children and adult male and females students.2) Provision of facilities for obligatory Prayers, Ramadan fasting and encouraging members to fulfil their obligation of giving Zakat (Charity) to the needy in addition to their regular donations (sadaqa). 3) Celebration of the Eid Festivals with Muslim and Non Muslim families and friends.4) Successful promotion of community relationship and understanding through undertaking programmes that are accessible to both Muslims and Non-Muslims, male and female adults and children regardless of nationality, race or colour. 5) Undertaking various social and sporting programmes for the benefit of all in Bedford.6) Continually collaborating with governmental and non-governmental agencies to promote understanding and for effective community cohesion.

A larger charity must provide an explanation of any material expenditure occurred to raise income in the future...

FINANCIAL REVIEW

The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet operating costs of the mosque.

PLANS FOR FUTURE PERIODS

The charity will continue with the current activities and has substantial donations for 2023. The key future plans are: A) To continue to help and give religious guidance for the community.B) To continue to promote good relations with all other ethnic communities.C) To continue to build and encourage community access to the educational facilities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The type of government document adopted is Constitution and the charity is constituted as a Trust.

Page 3

Hanfia Ghousia Masjid Trustees Annual Report

The Trustees & Committee members are appointed by the Trustees. Any new trustees would be briefed by the chair on –Charity’s history, the governing document—organisational structure, administrative policy documents & procedures, Trustees’ & Committees’ roles and responsibilities.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity's trustees

Mohabbat ali (Apr 30, 2023 21:02 GMT+1)

M. Ali Trustee 30 April 2023

Page 4

Hanfia Ghousia Masjid Independent Examiners Report

Independent Examiner's Report to the trustees of Hanfia Ghousia Masjid

I report to the trustees on my examination of the financial statements of Hanfia Ghousia Masjid for the year ended 30 June 2022 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Shahid Shaikh FFA FIPA Fellow of Financial Accountants HSR Accountants Ltd 18 Welbourne Gardens Bedford Beds.

MK42 0NQ 30 April 2023

Page 5

Hanfia Ghousia Masjid Statement of Financial Activities

for the year ended 30 June 2022

Notes
Income and endowments
from:
Donations and legacies
3
Other trading activities
4
Other
5
Total
Expenditure on:
Raising funds
6
Charitable activities
7
Other
8
Total
Net gains on investments
Net income
9
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds		 Restricted
funds		 Total funds Total funds
2022 2022 2022 2021
£ £ £ £
208,475 - 208,475 218,416
17,304 - 17,304 15,380
- 10,800 10,800 5,793
225,779 10,800 236,579 239,589
1,130 - 1,130 827
1,735 - 1,735 3,193
86,858 9,897 96,755 82,407
89,723 9,897 99,620 86,427
- - - -
136,056 903 136,959 153,162
- - - -
136,056 903 136,959 153,162
136,056 903 136,959 153,162
915,497 10,464 925,961 772,799
1,051,553 11,367 1,062,920 925,961

Page 6

Hanfia Ghousia Masjid Balance Sheet at 30 June 2022

Charity No. 1142200
Fixed assets
Tangible assets
11
Current assets
Stocks
12
Cash at bank and in hand
Creditors:Amount falling due within one year
13
Net current assets
Total assets less current liabilities
Creditors:Amounts falling due after more than one year
14
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
15
Restricted income funds
Unrestricted funds
15
General funds
Reserves
15
Total funds		 2022
£
1,211,295
1,211,295
200
95,367
95,567
(2,442)
93,125
1,304,420
(241,500)
1,062,920
1,062,920
11,367
11,367
1,051,553
1,051,553
1,062,920		 2021
£
1,212,461
1,212,461
200
89,306
89,506
(4,986)
84,520
1,296,981
(371,020)
925,961
925,961
10,464
10,464
915,497
915,497
925,961

Approved by the trustees on 30 April 2023 And signed on their behalf by:

Mohabbat ali (Apr 30, 2023 21:02 GMT+1)

M. Ali Trustee 30 April 2023

Page 7

Hanfia Ghousia Masjid Notes to the Accounts

for the year ended 30 June 2022

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 8

Hanfia Ghousia Masjid Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

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

Fixtures, fittings and 20% reducing balance equipment

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 9

Hanfia Ghousia Masjid Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 10

Hanfia Ghousia Masjid Notes to the Accounts

2 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Other trading activities
Other
Total
Expenditure on:
Raising funds
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Donations
Donation for extension
Grant from Bedford Borough
- 3
Grant from HMRC JRS - 4		 Unrestricted
funds
2021
£
218,417
15,380
-
233,797
827
3,193
78,807
82,827
150,970
150,970
150,970
764,528
915,498
Unrestricted
£
135,435
69,957
-
3,083
208,475		 Restricted
funds
2021
£
-
-
5,793
5,793
-
-
3,600
3,600
2,193
2,193
2,193
8,271
10,464
Total
2022
£
135,435
69,957
-
3,083
208,475		 Total funds
2021
£
218,417
15,380
5,793
239,590
827
3,193
82,407
86,427
153,163
153,163
153,163
772,799
925,962
Total
2021
£
127,173
75,786
6,207
9,250
218,416

Page 11

Hanfia Ghousia Masjid Notes to the Accounts

4 Income from other trading activities

Radio transmitter
Gold Jewellery
School fee
Clothes Bank
5
Other income
Funeral funds
6
Expenditure on raising funds
Costs of generating voluntary
income
Radios and Books Purchased
7
Expenditure on charitable activities
Expenditure on charitable
activities
Social events
Governance costs		 Unrestricted
£
200
-
16,858
246
17,304
Restricted
£
10,800
10,800		 Total
2022
£
200
-
16,858
246
17,304
Total
2022
£
10,800
10,800		 Total
2021
£
160
5,000
10,220
-
15,380
Total
2021
£
5,793
5,793
Unrestricted
£
1,130
1,130
Unrestricted
£
1,735
1,735		 Total
2022
£
1,130
1,130
Total
2022
£
1,735
1,735		 Total
2021
£
827
827
Total
2021
£
3,193
3,193

Page 12

Hanfia Ghousia Masjid Notes to the Accounts

8 Other expenditure

Funeral costs
Employee costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
9
Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
10 Staff costs
Salaries and wages
Pension costs
No employee received emoluments in excess
11 Tangible fixed assets
Cost or revaluation
At 1 July 2021
Additions
At 30 June 2022
Depreciation and
impairment
At 1 July 2021
Depreciation charge for the
year
At 30 June 2022
Net book values
At 30 June 2022
At 30 June 2021		 Unrestricted
£
-
69,768
10,809
2,365
1,452
2,464
86,858
of £60,000.		 Restricted
£
9,897
-
-
-
-
-
9,897
2022
£
2,365
2022
68,401
1,367
69,768
Land and
buildings
£
1,200,635
1,200
1,201,835
-
-
-
1,201,835
1,200,635		 Total
2022
£
9,897
69,768
10,809
2,365
1,452
2,464
96,755
Fixtures,
fittings and
equipment
£
14,781
-
14,781
2,956
2,365
5,321
9,460
11,825		 Total
2021
£
3,600
63,542
8,360
2,956
1,379
2,570
82,407
2021
£
2,956
2021
62,486
1,056
63,542
Total
£
1,215,416
1,200
1,216,616
2,956
2,365
5,321
1,211,295
1,212,460

Page 13

Hanfia Ghousia Masjid Notes to the Accounts

12 Stocks

Finished goods
Carrying value analysed by activities
Radio transmitter
13 Creditors:
amounts falling due within one year
Other taxes and social security
Other creditors
Accruals
14 Creditors:
amounts falling due after more than one year
Other loans
15 Movement in funds
At 1 July
2021
Restricted funds:
Restricted income funds:
10,464
Total
10,464
Unrestricted funds:
General funds
915,497
Total funds
925,961		 2022
£
200
200
2022
£
200
200
2022
£
208
1,574		 2021
£
200
200
2021
£
200
200
2021
£
1,163
772
660 3,051
2,442
2022
£
241,500
241,500
Incoming
resources
(including
other
gains/losses
)
£
10,800
10,800
225,779
236,579		 Resources
expended
£
(9,897)
(9,897)
(89,723)
(99,620)		 4,986
2021
£
371,020
371,020
At 30 June
2022
£
11,367
11,367
1,051,553
1,062,920

Page 14

Hanfia Ghousia Masjid Notes to the Accounts

16 Analysis of net assets between funds

Fixed assets
Net current assets
Creditors due in more than one year and
provisions
17 Reconciliation of net debt
Cash and cash equivalents
Borrowings
Net debt		 Unrestricted
funds
£
1,211,295
66,787
(241,500)
1,036,582
At 1 July
2021
£		 Restricted
funds
£
-
26,338
-
26,338
Cash flows
£		 Total
£
1,211,295
93,125
(241,500)
1,062,920
At 30 June
2022
£
89,306 6,061 95,367
89,306
(371,020)		 6,061 95,367
(241,500)
129,520
(371,020)
(281,714)		 129,520
135,581		 (241,500)
(146,133)
18 Commitments
Operating lease commitments
Annual commitments under non-cancellable operating leases
2022
Land and
buildings
£
Operating leases with expiry date:
Pension commitments
The pension cost charge to the charity
amounted to:		 are as follows:
2022
Other
£
2022
£
1,367		 2021
Land and
buildings
£		 2021
Other
£
2021
£
1,056

Page 15

Hanfia Ghousia Masjid Detailed Statement of Financial Activities

for the year ended 30 June 2022

Income and endowments from:
Donations and legacies
Donations
Donation for extension
Grant from Bedford Borough - 3
Grant from HMRC JRS - 4
Other trading activities
Radio transmitter
Gold Jewellery
School fee
Clothes Bank
Other
Funeral funds
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Radios and Books Purchased
Total of expenditure on raising
funds
Charitable activities
Social events
Total of expenditure on charitable
activities
Other expenditure
Funeral costs
Employee costs
Salaries/wages
Pension costs
Premises costs
Rates
Light, heat and power		 Unrestricte
d funds
2022
£
135,435
69,957
-
3,083
208,475
200
-
16,858
246
17,304
-
-
225,779
1,130
1,130
1,130
1,735
1,735
1,735
-
-
68,401
1,367
69,768
(153)
3,709		 Restricted
funds
2022
£
-
-
-
-
-
-
-
-
-
-
10,800
10,800
10,800
-
-
-
-
-
-
9,897
9,897
-
-
-
-
-		 Total funds
2022
£
135,435
69,957
-
3,083
208,475
200
-
16,858
246
17,304
10,800
10,800
236,579
1,130
1,130
1,130
1,735
1,735
1,735
9,897
9,897
68,401
1,367
69,768
(153)
3,709		 Total funds
2021
£
127,173
75,786
6,207
9,250
218,416
160
5,000
10,220
-
15,380
5,793
5,793
239,589
827
827
827
3,193
3,193
3,193
3,600
3,600
62,486
1,056
63,542
1,158
3,651

Page 16

Hanfia Ghousia Masjid Detailed Statement of Financial Activities

Premises cleaning
Premises insurances
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures, fittings
and equipment
Bank charges
Stationery and printing
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 110
1,600
5,543
10,809
2,365
585
299
568
3,817
400
1,560
504
2,464
86,858
89,723
-
136,056
136,056
-
136,056
915,497
1,051,553		 -
-
-
-
-
-
-
-
-
-
-
-
-
9,897
9,897
-
903
903
-
903
10,464
11,367		 110
1,600
5,543
10,809
2,365
585
299
568
3,817
400
1,560
504
2,464
96,755
99,620
-
136,959
136,959
-
136,959
925,961
1,062,920		 100
1,892
1,559
8,360
2,956
533
35
811
4,335
400
1,600
570
2,570
82,407
86,427
-
153,162
153,162
-
153,162
772,799
925,961

Page 17

Hanfia Ghousia Masjid 30-06-2022_Accounts - sent for client to review and sign

Final Audit Report

2023-04-30

Created: 2023-04-30 By: Shahid Shaikh (hsraccountantsltd@hotmail.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA2tjgJ4KdIQRjgnmrc06b2CkkJ0-2oNRd

"Hanfia Ghousia Masjid 30-06-2022_Accounts - sent for client to review and sign" History

Document created by Shahid Shaikh (hsraccountantsltd@hotmail.co.uk)

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Document emailed to moby_ali29@hotmail.co.uk for signature

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Email viewed by moby_ali29@hotmail.co.uk

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Signer moby_ali29@hotmail.co.uk entered name at signing as Mohabbat ali

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Document e-signed by Mohabbat ali (moby_ali29@hotmail.co.uk)

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Agreement completed.

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