Jamia Masjid Abu-Bakr and Islamic Centre
Report and Accounts
Sep 30, 21
## **Jamia Masjid Abu-Bakr and Islamic Centre Report and accounts Contents**
||**Page**|
|---|---|
|Trustee's report|1-2|
|Examiners' Report|3|
|Statement of fnancial activities|4|
|Balance sheet|5|
|Notes to the accounts|6|
## **Jamia Masjid Abu-Bakr and Islamic Centre**
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Date** Mohammed Rashid Chair Mohammed Arif Vice Chair Mohammed Ismail Treasurer Badar Iqbal Abdul Rehman Mohammed Jahandad **Registered and Principal Address**
Jamia Masjid Abu-Bakr and Islamic Centre 64A Church Street Paddock Huddersfield West Yorkshire HD1 4UD.
## **Bankers**
Lloyds Bank Plc 1 Westgate Huddersfield West Yorkshire HD1 2DN
## **Independent Examiner**
Arshad Mahmood BA(Hons) FCCA For and on behalf of:Associate Accountancy Services Preston House Preston Street Bradford BD7 1JE
## **Structure, governance and Management**
The charity is governed and managed in accordance with the provisions of its Trust Deed adopted on 18 August 2011.
## **Methods of recruitment and appointment of trustees**
The new trustees of the charity are appointed by the existing trustees at a special meeting called for this purpose.
1
## **Jamia Masjid Abu-Bakr and Islamic Centre Trustee's report (continued) for the year ended 30 September 2021**
## **Objectives and activities**
## **The charity's objectives**
To advance the Islamic religion and culture by provision of Islamic education to muslims and non-muslims, to help relieve poverty and the distress anywhere in the world by assisting in the provision of education, training and healthcare projects and the promotion of religious harmony among religious faiths in Huddersfield and Kirklees.
## **The Charity's main activities**
Jamia Masjid Abu-Bakr and Islamic Centre offers a place of worship for holding of regular prayer meetings, lectures, public celebrations of religious events, producing and distributing literature on Islam to enlighten others about the muslim religion in light of Quran and Sunnah and providing religious education facilities for the muslims and non- muslims alike.
## **Public benefit statement**
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission's general guidance on public benefit.
## **Achievements and performance**
This year demand for our services have stayed stable. We are also teaching similar number of children, as last year, attending Arabic language and Islamic education classes. Number of local people attending major religious celebrations and regular prayers are similar to last year.
As an organisation we acted positively to meet demand for our services. In accordance with our Equal Opportunities policy we have provided bilingual teachers who can communicate with the pupils in English as well as in their mother tongues.
The staff and volunteers have been critical in serving our community for many years. I acknowledge and value their efforts in making Jamia Masjid Abu-Bakr and Islamic Centre a successful and trusted community service organisation- thank you.
## **Financial Review**
The net incoming resources for the year were £ 18,337.
## **Reserve Policy**
The charity's free reserves, excluding fixed assets, at the year end were £101,823. The trustees have not adopted a formal reserve policy.
Signed on behalf of the board of trustees:
Signed:_______________________________ Date: _________________________________ Name: _______________________________ (Trustee)
## **Jamia Masjid Abu-Bakr and Islamic Centre Independent examiner's report To the trustees of Jamia Masjid Abu-Bakr and Islamic Centre**
I report on the accounts of the charity for the year ended 30 September 2021 which are on pages 4 to 6.
## **Respective responsibilities of the trustees and the examiner**
The charity's trustees are responsible for the preparation of the accounts. They con audit is not required for this year under section 43(2) of the Charities Act 1993 independent examination is needed.
It is my responsibility to examine the accounts under section 43 (2) of the 1993 A procedures laid down in the general directions given by the Charity Commission (und (7) (b) of the Act) and state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with the general Directions given b Commission. An examination includes a review of the accounting records kept by the comparison of the accounts presented with those records. It also includes conside unusual items or disclosures in the accounts, and seeking explainations from concerning any such matters. The procedure undertaken do not provide all the eviden be required in an audit and consequently no opinion is given as to whether the accou "true and fair view" and the report is limited to those matters set out in the statement
## **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 requirem
- a) to keep accounting records in accordance with section 41 of the 1993 Act;
- b) and to prepare accounts which accord with accounting records and com accounting requirements of the 1993 Act have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper under of the accounts to be reached.
Signed: __________________________________ Name: ____________________________
Relevant professional qualification or body:
Date: _______________________________________
Associate Accountancy Services Preston House Preston Street Bradford West Yorkshire BD7 1JE
25 April 2022.
**Jamia Masjid Abu-Bakr and Islamic Centre Independent examiner's report To the trustees of Jamia Masjid Abu-Bakr and Islamic Centre**
3
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## **Jamia Masjid Abu-Bakr and Islamic Centre Statement of Financial Activities for the year ended 30 September 2021**
|**Notes**
**Income**
Donations
2
Educational Fees
Rent
**Total**
**Expenditure**
Staf costs
3
Light and heat
Telephone
Printing and stationery
Repairs and renewals
Rates - water
Insurance
General expenses
Depreciation
**Total**
**Net incomings/(outgoings) resources**
**Trustees Funds balances b/f**
**Trustees Funds balances c/f**|**2,021**
**£**
40,134
4,802
8,764|
|---|---|
||53,700|
||28,677
2,241
558
137
1,139
204
1,007
-
1,400|
||35,363|
||**18,337**
917,180|
||**935,517**|
4
**2,020 £**
30,758 6,576 6,800 44,134
21,337 2,999 330 170 214 662 783 45 1,749 28,289
**15,845** 901,335 **917,180**
## **Jamia Masjid Abu-Bakr and Islamic Centre Balance Sheet as at 30 September 2021**
|**Notes**
**Fixed assets**
Tangible assets
4
**Current assets**
Islamic books and Literature
5
Debtors
6
Cash at bank and in hand
7
8
**Net current assets**
**Net assets**
**Funds**
Trustees Funds b/f
Net incomings for the year
**Trustees funds c/f**
**Creditors: amounts falling due**
**within one year**|**2,021**
**£**
833,694
756
-
107,322
108,078
(6,255)
101,823
**935,517**
917,180
18,337
**935,517**|756
-
350,543|
|---|---|---|
|||351,299
(5,500)|
||||
5
**2,020 £**
571,381
345,799
**917,180**
901,335 15,845
**917,180**
## **Jamia Masjid Abu-Bakr and Islamic Centre Notes to the Accounts**
## **for the year ended 30 September 2021**
## **1 Accounting policies**
## _**Basis of accounting**_
The financial statements have been prepared under historical cost convention. statements have been prepared in accordance with the statement of Recommen Accounting and Reporting by Charities (SORP 2005) and the Charities Act 1993.
There has been no change to the accounting policies since last year.
## _**Incoming resources**_
All incoming resources are included in the Statement of Financial Activities (SOFA) wh becomes entitled to the resources.
## _**Islamic books and Literature**_
These books are valued at the lower of cost and net realisable value.
## _**Expenditure and liabilities**_
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are soon there is legal or constructive obligation committing the charity to pay out the reso
## _**Taxation**_
As charity the organisation benefits from rates relief and is generally exempt from in capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those it it relates.
## _**Tangible fixed assets**_
Tangible fixed assets costing more than £500 are capitalised and included at cost, incidental expenses of acquisition. Land and property are not depreciated and are accounts at cost to the charity. However, Depreciation is provided on all fixtures and fi calculated to write off the cost on a straight line based over their expected useful lives
Fixtures and fittings - over 5 years
## _**Fund Accounting**_
All the funds are unrestricted and are available for use at the discretion of the tr furtherance of the general objectives of the charity.
|**2**
**Donations and fees**
All donations including Fridays, Ramadan and Eid celebrations
Educational fees
Rent from 169 Church Street, Paddock, Huddersfeld.
These premises were the previous mosque before the purchase of
the current premises.|**2,021**
40,134
4,802
8,764|
|---|---|
||53,700|
6
**Jamia Masjid Abu-Bakr and Islamic Centre Notes to the Accounts for the year ended 30 September 2021**
|**3**
**Staf costs and numbers**
Gross salaries
Social Security|**2,021**
**£**
28215
462|
|---|---|
||28,677|
The average number of employees during the year was 5 part-time (2019: 4 part-time) There were no employees with emoluments above £60,000.
## **4 Tangible fixed assets**
|**Cost**
At 1 October 2020
Additions
Disposals
At 30 September 2021
**Depreciation**
At 1 October 2020
Charge for the year
At 30 September 2021
**Net book value**
At 30 September 2021
At 30 September 2020
**5**
**Islamic books and Literature**
Islamic books
**6**
**Debtors**
Other debtors - prepayments
**7**
**Cash in bank and in hand**
Lloyds bank plc
Cash in hand
6|**£**
564,383
263,713
828,096
-
-
-
828,096
564,383
**Land and**
**buildings**|**£**
41,936
**Plant and**
**machinery**
**etc**|
|---|---|---|
|||41,936|
|||34,938
**1,400**|
|||36,338|
|||5,598|
|||6,998|
|||**2,021**
**£**
756|
|||**2,021**
**£**
-|
|||**2,021**
**£**
106,316
1,006|
|||107,322|
||||
## **Jamia Masjid Abu-Bakr and Islamic Centre Notes to the Accounts for the year ended 30 September 2021**
|**8**
**Creditors: amounts falling due within one year**
Accruals
Other creditors- short term borrowings from the
members of local community|**2,021**
**£**
1,255
5,000|
|---|---|
||6,255|
## **9 Trustees expenses**
No trustees received any expenses during the year (2020:nil).
## **10 Related party transactions**
There were no related party transactions during the year (2020 :nil).
## **Jamia Masjid Abu-Bakr and Islamic Centre Notes to the Accounts for the year ended 30 September 2021**
6
The financial nded Practice:
en the charity
recognised as ources.
come tax and tems to which
including any shown in the fitting at rates s as follows:
rustees in the
**2,020** 30,758 6,576 6,800
44,134
**2,020 £** 21,211 126 21,337
).
## **Total £**
606,319 263,713 - 870,032
34,938 1,400 36,338
833,694 571,381
**2,020 £** 756
**2,020 £** -
**2,020 £** 348,648 1,895 350,543
2.020
500
5.000
5.500
## **Jamia Masjid Abu-Bakr and Islamic Centre Detailed profit and loss account for the year ended 30 September 2021**
|Donations
Educational Fees
Rent
**Total**
Staf costs
Light and heat
Telephone
Printing and stationery
Repairs and renewals
Rates - water
Insurance
General Expenses
Depreciation
**Total**
**Net incomings/(outgoings) resources**
**Trustees Funds balances b/f**
**Trustees Funds balances c/f**|**2,021**
**£**
40,134
4,802
8,764|
|---|---|
||53,700|
||28,677
2,241
558
137
1,139
204
1,007
-
1,400|
||35,363|
||**18,337**
917,180|
||**935,517**|
20
**2,020 £**
30,758 6,576 6,800
44,134
21,337 2,999 330 170 214 662 783 45 1,749 28,289
**15,845**
901,335
## **917,180**
21
## **Jamia Masjid Abu-Bakr and Islamic Centre Detailed profit and loss account for the year ended 30 September 2021**
|**Sales**
Sales
**Administrative expenses**
Employee costs:
Wages and salaries
Employer's NI
Premises costs:
Rates
Service charges
Light and heat
General administrative expenses:
Telephone and fax
Postage
Stationery and printing
Insurance
Repairs and maintenance
Depreciation
Sundry expenses|**2,021**
**£**
53,700|
|---|---|
||28,215
462|
||28,677|
||204
-
2,241|
||2,445|
||558
-
137
1,007
1,139
1,400
-|
||4,241|
||35,363|
22
**2,020 £**
44,134
21,337 - 21,337
662 - 2,999 3,661
330 - 170 783 214 1,749 45 3,291 28,289
23