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