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Jamiat Ahl-E-Hadith Oldham
Jamiat Ahl-E-Hadith Oldham
Registered Charity
Financial statements for the year ended 30 April 2022
Charity number 1143183
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Jamiat Ahl-E-Hadith Oldham
Charity Number: 1143183
Company Number: N/A Principal Address: Ross Street Masjid 11 Ross Street Oldham Lancashire OL8 1UA
Directors and Trustees:
Mr Mohammed Maqsood (Chair) Mohammed Iqbal Bhatti (Secretary) Mohammed Samraz (Treasurer)
Governing Document: Trust Deed
Bankers: HSBC UK
Accountant and Independent Examiners: ATS Accountants 8 Rochdale Road Royton Oldham OL2 6QJ
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Jamiat Ahl-E-Hadith Oldham
Jamiat Ahl-E-Hadith Oldham
CONTENTS
| Page | |
|---|---|
| Trustees’ Report | 4 |
| Independent Examiner’s Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9 - 15 |
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Jamiat Ahl-E-Hadith Oldham
Jamiat Ahl-E-Hadith Oldham
Report of the Directors and Trustees for the year ended 30 April 2022
Summary of the objects of the charity set out In Its governing document:
To engage with the borough of Oldham to advance the Islamic understandings and its principals, through religious prayers, religious festival celebrations, lectures and producing and distributing Islamic literature for the enlighten others to benefit from.
Activities & Schedule
The main activities that the mosque provides are as follows:
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5 daily congregational prayers (including Jumma (Friday) prayer.
-
Madrassa classes for both boys and girls, held Monday to Friday. The syllabus includes recitation of the holy Qur’an, Hifz (memorization) Classes, Learning of Hadith (prophetic traditions), Islamic manners and etiquette.
-
The sisters have 3 classes a week learning to recite the Holy Qur’an with Tajweed (correct Pronunciation) and translation of the text, with tafseer (commentaries).
-
The Imam also presents and discusses hadith (prophetic traditions) following every Maghrib prayer (early evening prayer) both in English and Urdu.
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Funerals/ Burials – If and when required the mosque provides this service to the community.
-
Nikkah (Matrimonial) - If and when required the mosque provides this service.
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Conferences – The mosque currently does 2 conferences a year – one in the spring organised by the brother and advertised nationally. This conference has an open invitation to all with facilities for the sisters. The second is organised by the sisters and advertised nationally, this is only available for females.
-
The Mosque is also quite active within the community and regularly liaises with other organisations such as local authority, housing schemes, the Police, Local Schools and colleges, the local children’s centre, the family support services arm of the Oldham community Heath services as well as inter- faith forum.
Summary of the main achievements of the charity during the year
This year, the Charity has gone back to fully utilising the mosque premises as most Covid-19 restrictions had been lifted by the government. We continued to strive forward, re-introducing activities as per the normal schedule before the pandemic.
The Madrassa classes were reintroduced back on site at the mosque after Government restrictions lifted, whilst also allowing children and parents who still felt vulnerable to remain online for the classes.
Whilst following local and national guidelines on closing/reopening the establishment to the community, the Charity followed the rules strictly to keep the community safe. Throughout the year services were still offered and continued operating one way or another via alternative means.
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Jamiat Ahl-E-Hadith Oldham
The construction of the new build for the Charity also continued throughout the pandemic and this year, albeit still at a slow pace due to difficulties in fundraising and difficulty in access to workers and materials for the continuation of the project.
On behalf of all Trustees
Mr Mohammed Maqsood
Chair
15 February 2023
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Jamiat Ahl-E-Hadith Oldham
Independent examiner’s report to the trustees of Jamiat Ahl-E-Hadith Oldham
I report on the Financial Statements of the Charity for the year ended 30 April 2022 which are set out on pages 7 to 15.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (the 2011 Act) or under Regulation 10 (1) (a) to (c) of The Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Public Finance and Accountancy.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act);
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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
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to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the 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 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 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:
(1) Which gives me reasonable cause to believe that in any material respect the requirements
- to keep accounting records in accordance with section 44(1)(a) of the 2005 Act;
and
-
to prepare accounts which accord with the accounting records, comply with the accounting requirements of the section 44(1)(b) of the 2005 Act; and
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which are consistent with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities 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.
Tanvir Alam BSc (Hons) CPFA
On behalf of ATS Accountants
5 July 2022
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Jamiat Ahl-E-Hadith Oldham
Financial statements for the year ended 30 April 2022
Statement of Financial Activities
| Incoming resources (Note 3) Income and endowments from: Donations and legacies Fees/Charitable Activities Other operating income Total Resources expended (Note 4) Expenditure on: Charitable activities Governance costs(Note 5) Total Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Other recognised gains/(losses): Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds £ 2022 |
Restricted funds £ 2022 |
Endowment funds £ 2022 |
Total funds £ 2022 |
Prior year funds £ 2021 |
|---|---|---|---|---|---|
| 126,716 | - | - | 126,716 | 141,825 | |
| 4,537 | 4,537 | 1,720 | |||
| 8,792 | - | - | 8,792 | 19,693 | |
| 140,045 | - | - | 140,045 | 163,238 | |
| 50,899 | - | - | 50,899 | 44,602 | |
| 1,250 | - | - | 1,250 | 1,600 | |
| 52,149 | - | - | 52,149 | 46,202 | |
| 87,896 | - | - | 87,896 | 117,036 | |
| 87,896 | - | - | 87,896 | 117,036 | |
| 87,896 | - | - | 87,896 | 117,036 | |
| 1,570,774 | - | - | 1,570,774 | 1,453,738 | |
| 1,658,670 | - | - | 1,658,670 | 1,570,774 |
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Jamiat Ahl-E-Hadith Oldham
Financial statements for the year ended 30 April 2022
Balance Sheet
| Fixed assets Notes Tangible assets 8 Total fixed assets Current assets Cash at bank and in hand 10 Total current assets Creditors: amounts falling due within one year 9 Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after one year Total net assets or liabilities Funds of the Charity Endowment funds Restricted income funds Unrestricted funds Revaluation reserve Total funds |
Unrestricted funds Restricted funds Endowment funds £ £ £ 2022 2022 2022 |
Unrestricted funds Restricted funds Endowment funds £ £ £ 2022 2022 2022 |
Unrestricted funds Restricted funds Endowment funds £ £ £ 2022 2022 2022 |
Total this year Total last year £ £ 2022 2021 |
Total this year Total last year £ £ 2022 2021 |
|---|---|---|---|---|---|
| 1,599,542 | - | - | 1,599,542 | 1,555,518 | |
| 1,599,542 | - | - | 1,599,542 | 1,555,518 | |
| 69,251 | - | - | 69,251 | 41,262 | |
| 69,251 | - | - | 69,251 | 41,262 | |
| 10,123 | - | - | 10,123 | 26,006 | |
| 59,128 | - | - | 59,128 | 15,256 | |
| 1,658,670 | - | - | 1,658,670 | 1,570,774 | |
| - | - | - | - | ||
| 1,658,670 | - | - | 1,658,670 | 1,570,774 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 1,658,670 | - | - | 1,658,670 | 1,570,774 | |
| - | - | - | - | - | |
| 1,658,670 | - | - | 1,658,670 | 1,570,774 |
| Signed by one or two trustees on behalf of all the trustees |
Signature | Print Name | Date of approval (DD/MM/YYYY) |
|---|---|---|---|
| Mohammed Iqbal Bhatti | 15/03/2023 | ||
| Mohammed Samraz | 15/03/2023 |
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Jamiat Ahl-E-Hadith Oldham
Financial statements for the year ended 30 April 2022
Notes to the Accounts
Note 1 Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
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the 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 of Ireland (FRS 102) issued on 16 July 2014;
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the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102); and
-
with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
Note 2 Accounting policies
2.1 INCOME
Recognition of These are included in the Statement of Financial Activities (SoFA) income when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Grants and Grants and donations are only included in the SoFA when the general donations income recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Gift Aid receivable is included in income when there is a valid Tax reclaims on declaration from the donor. Any Gift Aid amount recovered on a donations and donation is considered to be part of that gift and is treated as an gifts addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Donated goods are measured at fair value (the amount for which the Donated goods asset could be exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.
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Jamiat Ahl-E-Hadith Oldham
Financial statements for the year ended 30 April 2022
Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.
Donated Donated services and facilities are included in the SOFA when services and received at the value of the gift to the charity provided the value of the facilities gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
Support costs The charity has incurred expenditure on support costs.
The value of any voluntary help received is not included in the Volunteer help accounts but is described in the trustees’ annual report.
2.2 EXPENDITURE AND LIABILITIES
Liability Liabilities are recognised where it is more likely than not that there is a recognition legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Support costs have been allocated between governance costs and Governance other support. Governance costs comprise all costs involving public and support accountability of the charity and its compliance with regulation and costs good practice.
Support costs include central functions and have been allocated 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.
Deferred income[No material item of deferred income has been included in the ] accounts.
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Jamiat Ahl-E-Hadith Oldham
Financial statements for the year ended 30 April 2022
The charity has creditors which are measured at settlement amounts Creditors less any trade discounts The charity accounts for basic financial instruments on initial Basic financial recognition as per paragraph 10.7 FRS102 SORP. Subsequent instruments measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
2.3 ASSETS
Tangible fixed These are capitalised if they can be used for more than one year, and assets for use cost at least by charity They are valued at cost
The depreciation rates and methods used are disclosed in note 9.2.
Debtors Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
Note 3 Analysis of income
| Donations and legacies: |
Analysis | Unrestricted funds Restricted funds Endowment funds 2022 2022 2022 £ £ £ |
Unrestricted funds Restricted funds Endowment funds 2022 2022 2022 £ £ £ |
Unrestricted funds Restricted funds Endowment funds 2022 2022 2022 £ £ £ |
Total funds Prior year 2022 2021 £ £ |
Total funds Prior year 2022 2021 £ £ |
|---|---|---|---|---|---|---|
| Donations and gifts |
126,716 | - | - | 126,716 | 141,825 | |
| Fees/Charitable Activities |
4,537 | 4,537 | 1,720 | |||
| Other income | 8,792 | - | - | 8,792 | 19,693 | |
| Total | 140,045 | - | - | 140,045 | 163,238 |
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Jamiat Ahl-E-Hadith Oldham
Financial statements for the year ended 30 April 2022
Note 4 Analysis of expenditure
| Expenditure on charitable activities Other TOTAL EXPENDITURE |
Analysis | Unrestricted funds 2022 £ |
Restricted funds 2022 £ |
Endowment funds 2022 £ |
Total funds 2022 £ |
Prior year 2021 £ |
|---|---|---|---|---|---|---|
| Charitable activities |
50,899 | - | - | 50,899 | 44,602 | |
| Governance costs |
1,250 | - | - | 1,250 | 1,600 | |
| Administrative expenses Total expenditure on charitable activities |
- | - | - | - | ||
| 52,149 | - | - | 52,149 | 46,202 | ||
| - | - | - | ||||
| 52,149 | - | - | 52,149 | 46,202 |
Note 5 Support costs
| Support cost |
Raising funds £ |
Expenditure incurred in running the charity £ |
Activity 2 £ |
Activity 3 £ |
Grand total £ |
Basis of allocation |
|---|---|---|---|---|---|---|
| (Describe method) |
||||||
| Governance costs |
- | 1,250 | - | - | 1,250 | Direct |
| Total | - | 1,250 | - | - | 1,250 |
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Jamiat Ahl-E-Hadith Oldham
Financial statements for the year ended 30 April 2022
Note 6 Details of certain items of expenditure
Fees for examination of the accounts
| Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Fees for examination of the accounts |
This year £ |
Last year £ |
|---|---|---|
| 200 | 200 | |
| - | - | |
| - | - | |
| 1,050 | 1,400 | |
Note 7 Paid employees
7.1 Staff Costs
| Salaries and wages Social security costs Pension costs (defined contribution scheme) Other employee benefits Total staff costs |
This year £ |
Last year £ |
|---|---|---|
| 18,533 | 24,535 | |
| - | - | |
| - | - | |
| 18,533 | 24,535 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
| 7.2 Average head count in th The parts of the charity in which the employees work |
e year | This year Number |
Last year Number |
|---|---|---|---|
| Fundraising | - | - | |
| Charitable Activities | 2 | 2 | |
| Governance | - | - | |
| Other | - | - | |
| Total | 2 |
2 |
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Jamiat Ahl-E-Hadith Oldham
Financial statements for the year ended 30 April 2022
Note 8 Tangible fixed assets
8.1 Cost or valuation
| At the beginning of the year Additions Revaluations Disposals Transfers * At end of the year |
Freehold land & buildings £ |
Other land & buildings £ |
Plant, machinery and motor vehicles £ |
Fixtures, fittings and equipment £ |
Total £ |
|---|---|---|---|---|---|
| 1,555,518 | - | - | - | 1,366,530 | |
| 44,024 | - | - | - | 188,988 | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| - | - | - | - | - | |
| 1,599,542 | - | - | - | 1,555,518 |
8.2 Depreciation and impairments
| *Basis* Rate 8.3 Net book value Net book value at the beginning of the year Net book value at the end of the year |
Straight Line |
N/A | N/A | Straight Line |
N/A |
|---|---|---|---|---|---|
None * |
|||||
| * Not depreciated as building is still being built. |
|||||
| 1,555,518 | - | - | - | 1,366,530 | |
| 1,599,542 | - | - | - | 1,555,518 |
8.4 Impairment
No impairments in the year (2021: £nil)
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Jamiat Ahl-E-Hadith Oldham
Financial statements for the year ended 30 April 2022
Note 9 Creditors and accruals
9.1 Analysis of creditors
| Trade creditors Total |
Amounts falling due within oneyear |
Amounts falling due after more than oneyear |
|---|---|---|
| This year £ |
Last year £ |
|
| 10,123 | 26,006 | |
| 10,123 | 26,006 |
Note 10 Cash at bank and in hand
| Cash at bank and on hand Total |
This year £ |
Last year £ |
|---|---|---|
| 69,251 | 41,262 | |
| 69,251 | 41,262 |
Note 11 Transactions with trustees and related parties
11.1 Trustee remuneration and benefits
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
11.2 Trustees' expenses
The charity paid trustees no expenses for fulfilling their duties.
Note 12 Audit exemption per Companies House Act
For the year ending 30 April 2022, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
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