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2022-12-31-accounts

Page
Legal and administrative information
Trustees report 2 -3
Statement of financial activities
Balance sheet
Notes to the financial statements a-t8

Charity number 1142985
Public address 7 The Hedgerow
Blackburn
BB27QU
Trustees Shabir Patel
Sabiha Patel
Sajeed Patel
Shanaj PaLel
Hanifa Patel
Accountants llyas Patel (Accountants) Limited
Chartered
Certified Accountants
Solornan
House
Belgrave
Court
Caxton Road
Fulwood
Preston
PR2 8BP

Mohammadi Mohammadi Mohammadi Charitable Trust
Annual accounts		 Trust
Annual accounts		 for the for the Charity
No
(igi
any),
'
eriod		 Charity
No
(igi
any),
'
eriod		 Charity
No
(igi
any),
'
eriod		 Charity
No
(igi
any),
'
eriod		 1142985 1142985 CC17a CC17a
Period start date 01/01/2022 Period end date l 31/12/2022
Restricted
Recommended Details ofown Unrestricted income Endowment Total this Total last
categories
by activity		 analysis z funds funds funds year year
6 6
Incoming resources (Note 3 F01 F02 F03 F04 F05
Incoming resources
from
generated
funds
Voluntary
mcoms		 501 27,626 27,626 49,000
Acltvtttss
for gsnsrsltng
funds		 002
fnvsstrnsntincome 14,000 14,000 11,767
Incoming resources
from
charitable
activities
Other Incoming resources 505
Total incoming
resources		 sos 41,626 41,626 60,767
Resources expended (Notes 4-8
Costs ofGenerating
Funds
Coals ofgenerating
voluntary
income		 007
Fundrstsing
trading costs
Investment
msnsgsmsnt
ccats
Charitable
activities		 510 55,050 55,050 42,431
Governance
costs		 511 900 900 900
Other resources
expended		 512 986 986 749
Total resources expended S13 56,936 56,936 44,080
Net incomingl(outgoing) resources before
transfers SIS 15 310 15 310 16 687
Gross transfers
between		 funds 515
Netincomingl(outgoing) resources before alber
recognised gainsl(losses) sia 15 310 15 310 16,687
Other recognised
gains/(losses)
Gains and losses on revaluation of fixed assets
for the charity's
own use		 517
Gains and losses on investment assets SI5
Net movement in funds sig 15,310 15,310 16,687
Total funds brought
forward		 520 236 584 236,584 219 897
Total funds carried forward stt 221 274 221,274 236 584
es r ce
8
OZ		 unrestricted
funds		 income
funds		 Endowment
funds		 Total this
year		 Tote I last
year
F.
Fixed assets F01 F02 F03 F04 F05
Tangible assets (Note 9) 801 193,087 193,087 193,087
802
Investments (Note 10) 803
Total fixed assets 804 193,087 193,087 193087
Current assets
Stock and work in progress
3ebtors (Note 11) 4,043 4043 3,993
(Short term) investments 807
Cash at bank and in hand 29,565 29,565 43925
Tofal current assets 803 33,608 33,608 47,918
Creditors: amounts
falling		 due within
one year
(Note 12)		 810 5421 5,421 4,421
Ifef current assets/(liabilities) Bn 28,187 28,187 43,497
Total assets less current liabilities 812 221,274 221,274 236,584
Creditors:
amounts
falling		 due after one
year
(Note		 12) 813
Provisions for liabilities and charges 814
Net assets 818 221,274 221,274 236,584
Funds ofthe Charity
Unrestricted
funds		 810
817
Restricted income funds (Note 13) 813 221,274 221,274 236,584
Endowment
funds		 (Note 13) 810
Total funds 820 221,274 221,274 236584
Signed by one or lwo
the trustees		 trustees on behalf of ail Signature Print Name Date of
approval

Note 2 Accounting
policies		 Accounting
policies		 Accounting
policies
This standard
fist of		 accounting poifcies bss been applied by fhe chsrfiy except for those deleted.
Ityhere s different		 or
additional
policy hes		 been adapted
then this is detailed
in the box below.
INCOMING
RESOURCES
Recognition of incoming These are included
in the Statement
of Financial
Activities (SoFA) when:
resources ~
the charitv becomes entitled
lo the resources;
the trustees are virtually
certain they
will receive the resources;		 and
the monetary
value can be measured
with sufficient
reliabilitV.
incoming
resources		 with Where incoming
resources have related expenditure
(as with fundraising
or contract income) the
related expenditure incoming
resources
and related
expenditure
are reported
gross
in the SoFA.
Grants and donations Grants and donations
are only included
in the SoFA when the charity has unconditional
entitlement
to Ihe resources.
Tax reclaims
on donations		 and Incoming
resources
from tax reclaims are included
in the SoFA at the same time as the		 gift to
gifts which they relate.
Coniractual income and This Is only included
in the SoFA once the related goods or services		 have been delivered,
performance related grants
Gifts In kind Gifts in kind are accounted
for at a reasonable
estimate
actually
realised.		 of their value to ihe charity or the amount
Gifts in kind for sale or distribution
are included
in ihe accounts as gifts only when
sold		 or
distributed
by the charity.
Gifts in kind for use by the charity are included
in the SoFA as incoming
resources when
receivable.
Donated services and facilities These are only included
in incoming
resources
(with an		 equivalent
amount
in resources		 expended)
where the benefit to the charity is reasonably
quantifiable,
measurable
and material.		 The value
placed an these resources is the estimated
value lo the charity of the service or facility		 received.
Volunteer
help		 The value of any voluntary
help received
is not included
trustees'
annual
report.		 in the accounts but is described in the
investment income This is included
in the accounts when receivable.
Investment gains and losses This includes any gain or loss on ths sale of Investments and any gain or loss resulting from
revaluing
investments
to market value at the end ofthe		 year.
EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised
as soon as there Isa legal or		 constructive obligation
committing		 the
charity to pay out resources.
Governance costs Include costs ofthe preparation
and examination
of statutory
accounts, the costs of trustee
meetings
and cost of any legal advice to trustees
on governance
or		 constitutional
matters.
Grants
with		 performance Where the charity gives a grant
with conditions
for its payment
being		 a specific level ofservice or
conditions output to be provided,
such grants are only recognised		 in the SoFA once the recipient of the grant
has provided
the specified
service oroutput.
Grants payable
without		 These are only recognised
in the accounts
when a commitment
has		 been made and there are no
performance conditions conditions
to be met relating
to the grant which
remain		 in the control ofthe charity.
Support Costs Support costs include central
Functions
and have been		 atocated to activity cost categories on a
basis consistent
with the use of resources, eg allocating		 property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use These are capitalised
if they can be used for more than		 one year, and cost at leastf500. They
by charity are valued al cost or a reasonable
value on receipt.
Investments Investments
quoted on a recognised
stack exchange are valued at		 market
value at the		 year end.
Other investment
assets are included at trustees'
best estimate of market value.
Stocks snd work in progress These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE
incoming resources msy be furt her anaiysed ifth is would he/p ihe read er ofthe accou nts.
This year Last year
Anal sis 6 6
Voluntary income Zakaat donations received 27626 6000
Olher donations received 43,000
Total 27 626 49000
Activities for generating fun ds
Total
Investment income Rental income 14,000 11,767
Total 14,000 11767
Incoming resources from
charitable activities
Note 4 Analysis ofresources expended
Resources expended may be further analysed ifthis would help the reader ofthe accounts.
This year Last year
Anal sis 6
Costs ofgenerating
voluntary income
Total
Fundraising trading
costs
Total
Investment
management costs
Total
Charitable activities Zakaat Donations 54,050 15500
Lillah Donations 1 000 26 931
Total 55050 42,431
Governance costs Accountanc 900 900
Total 900 900
Fundraising activity Charitable Activity Governance Activity Total Cost
Su ort cost t e F 6 6 6
Total

box(es).
This year Last year
6 6
Independent examiner's or auditors' fees for reporting on the
accounts 750 750
Other fees (for example: advice, consultancy, accountancy services)
paid to the independent examiner or auditor NONE NONE

Grants to Grants to
institutions individuals
Pur ose for which rants made Total amount f Total amount 8
Provision of reli ious education & relief of overt 20,000.00 15 000
Total 20,000 15,000

Freehold Freehold land Other land & Plant, Fixtures, Payments on Total
&buildings buildings machinery and fittmgs and account and
motor vehicles equipment assets under
construction
Balance brought 193,087 193,087
forward
Additions
Revaluations
Disposals
*
Transfers
.ance carried forward 193,087 193,087
9.2Accumulated depreciation and impairment provisions
**Basis SLor RB SLor RB SLor RB SLor RB SLor RB
Rate
Balance brought
forward
Depreciation charge ior
year
Impairment provisions
Revaluations
Dieposals
snsiers*
Balance carried forward
9.3 Net book value
Brought forward 193,087 193,087
Carried forward 193,087 193,087

Carrying
(market) value at beginning
ofyear
Add: additions
to investments
at cost
Less: disposals
at carrying
value
Addi(deduct}:
net gain/(loss)
on revaluation
Carrying
(market) value at end of year

Analysis of investments 10.2 10.3
Market value at Income from
year end investments for
the year
Investment properties
Investments
listed on a recognised		 stock exchange or held in common investment
funds, open ended investment companies, unit trusts orother collective
investment schemes
Investments
in subsidiary		 or connected undertakings and companies
"urities not listed on a recognised Stock Exchange
Cash held as part ofthe investment portfolio
Other investments
Total

Please complete this note ift Please complete this note ift he charity has any d ebtors or re a ments. re a ments.
Analysis ofdebtors Amounts
falling due
one year		 within Amounts
falling due after
more than one year
This year Last year
f		 This year Last year
F
Trade debtors 3,825.0 3784.0
~ounts due from subsidiary and associated
undertakings
Other debtors
Prepayments and accrued income 218.0 209.0
Total 4,043.0 3,993.0
12.1 Analysis of credit ors
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
f. K 8 8
Loans and overdrafts
Trade creditors
.ounts due to subsidiary and associated undertakings
Other creditors
Accruals and deferred income 900 900
Total 900 900

parti es by the cha rity orany institution or company connected
with it.
Amounts
paid or benefit value
Name of trustee or connected party Legal authority
(eg order,
governing
document)		 This year
f
Last year
f

Amount owing
Name oftrustee or
connected
party		 Legal authority This year
f		 Last year
f
Due to trustees and
related parties
! efrom trustees and
related parties
Name ofthe
related		 trustee or
ari		 Reiationshi to charit Description
transaction		 ofthe
s		 This year Last year
f