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2020-12-31-accounts

Trustees’ Annual Report for the period

From 1[st] Jan 2020 Period start date To 31[st] Dec 2020 Period end date

Charity name: AGBRIGG MUSLIM ASSOCIATION

Charity registration number: 1144019

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 Provision of prayer and educational
facilities for the local Muslim community.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.
Para 1.17 and
1.19

5 daily prayers

Funeral prayers

Evening supplementary education

Adult courses

Outreach programmes
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 The trustees have read and are aware of
the guidance issued.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 The organisation continued to provide
prayer facilities and services to the local
community.

Pastoral support and advice

Congregational prayers

Friday Prayers

Funeral arrangement and prayers

Burial services

Adult Educational courses and advice

Youth outreach activities

Part-time supplementary school

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set
Para 1.41
Investment performance
against objectives
Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21 The trustees meet on a quarterly basis to
review the financial status. All monies
donated are usually paid out the same
month
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 The organisation does not have a reserve
policy
Amount of reserves held Para 1.22 Minimal
Reasons for holding zero
reserves
Para 1.22 N/A
Details of fund materially in
deficit
Para 1.24 None
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23 No issues

Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46
A description of the principal
risks facing the charity
Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)
Para 1.25 Trust Deed
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 Appointed by existing trustees

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction and
training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51
Relationship with any related
parties
Para 1.51
Other

Reference and Administrative details

Charity name AGBRIGG MUSLIM ASSOCIATION
Other name the charity uses
Registered charity number 1144019
Charity’s principal address 167 AGBRIGG ROAD
WAKEFIELD
WF1 5BN

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee (if any)
ABDUL GHAFOOR
SHAMIM AHMED
MOHAMMED
AKRAM

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets
held in this capacity
NONE
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects
N/A
Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets
NONE

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

N/A

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) S AKRAM Full name(s) SUHAIL AKRAM Position (eg Secretary, SECRETARY Chair, etc) Date 20/10/2021

Registered number 1144019

AGBRIGG MUSLIM ASSOCIATION

Receipt and Payment Accounts

31 December 2020

AGBRIGG MUSLIM ASSOCIATION Accountants' Report

Accountants' report to the directors of AGBRIGG MUSLIM ASSOCIATION

I report on the accounts of the Trust for the year ended 31 December 2016

The charity's trustees are responsiblefor preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

2) 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

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 130 of the 2011 Act; and

to prepare accounts which accord with the accounting records and compy with the accounting requirements of the 2011 Act 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.

ADG ACCOUNTANTS Accountants

YORK HOUSE 249 MANNINGHAM LANE BRADFORD WEST YORKSHIRE BD8 7ER

20 September 2021

1

AGBRIGG MUSLIM ASSOCIATION Receipts and Payment Account for the year ended 31 December 2020

Notes
Receipts
Cost of sales
Gross (deficit) Surplus
Administrative expenses
Operating (deficit) surplus
(Deficit)surplus on ordinory activities
Retained (deficit) surplus for the period
2020
£
67,031
(3,897)
63,134
(52,561)
10,573
10,573
10,573
2019
£
67,215
(2,693)
64,522
(52,206)
12,316
12,316
12,316

2

AGBRIGG MUSLIM ASSOCIATION Statement of Assets and Liabilities as at 31 December 2020

Notes
Fixed assets
Tangible assets
2
Current assets
Cash at bank and in hand
Creditors: amounts falling due
within one year
3
Net current assets/(liabilities)
Net assets
The funds of the charity:
Surples and Deficite account
4
Shareholders' funds
2020
£
260,096
9,104
(7,143)
1,961
262,057
262,057
262,057
2019
£
260,096
8,406
(17,018)
(8,612)
251,484
251,484
251,484

MR SHAMIM AHMED Director Approved by the board on 20 September 2021

3

AGBRIGG MUSLIM ASSOCIATION Notes to the Accounts for the year ended 31 December 2020

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and machinery 15% Reduceing Balance Motor vehicles 25% straight line

Stocks

Stock is valued at the lower of cost and net realisable value.

Deferred taxation

Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.

Foreign currencies

Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.

Leasing and hire purchase commitments

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

4

AGBRIGG MUSLIM ASSOCIATION

Notes to the Accounts for the year ended 31 December 2020

2 Tangible fixed assets

Cost
At 1 January 2020
At 31 December 2020
Depreciation
At 31 December 2020
Net book value
At 31 December 2020
At 31 December 2019
3
Creditors: amounts falling due within one year
Trade creditors
Other taxes and social security costs
Other creditors
4
Profit and loss account
At 1 January 2020
Profit for the year
At 31 December 2020
Land and
buildings
£
259,596
259,596
-
259,596
259,596
Plant and
machinery
etc
£
500
500
-
500
500
2020
£
225
918
6,000
7,143
2020
£
251,484
10,573
262,057
Total
£
260,096
260,096
-
260,096
260,096
2019
£
202
816
16,000
17,018

5

AGBRIGG MUSLIM ASSOCIATION Detailed profit and loss account for the year ended 31 December 2020

Receipts
Cost of sales
Gross profit
Administrative expenses
Operating profit
Profit before tax
2020
£
67,031
(3,897)
63,134
(52,561)
10,573
10,573
2019
£
67,215
(2,693)
64,522
(52,206)
12,316
12,316

6

AGBRIGG MUSLIM ASSOCIATION Detailed profit and loss account for the year ended 31 December 2020

Sales
Receipts
Cost of sales
Purchases
Subcontractor costs
Administrative expenses
Employee costs:
Wages and salaries
Travel and subsistence
Premises costs:
Rent
Service charges
Light and heat
Cleaning
General administrative expenses:
Insurance
Equipment expensed
Repairs and maintenance
Sundry expenses
Legal and professional costs:
Accountancy fees
2020
£
67,031
3,897
-
3,897
33,745
240
33,985
5,700
2,050
3,055
815
11,620
1,497
3,412
1,251
296
6,456
500
500
52,561
2019
£
67,215
2,493
200
2,693
36,207
-
36,207
3,175
2,125
2,123
2,757
10,180
2,923
-
1,917
479
5,319
500
500
52,206

7

Registered number 1144019

AGBRIGG MUSLIM ASSOCIATION

Receipt and Payment Accounts

31 December 2019

AGBRIGG MUSLIM ASSOCIATION Accountants' Report

Accountants' report to the directors of AGBRIGG MUSLIM ASSOCIATION

I report on the accounts of the Trust for the year ended 31 December 2016

The charity's trustees are responsiblefor preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

2) 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

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 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and compy with the accounting requirements of the 2011 Act 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.

ADG ACCOUNTANTS Accountants

YORK HOUSE 249 MANNINGHAM LANE BRADFORD WEST YORKSHIRE BD8 7ER

20 September 2021

1

AGBRIGG MUSLIM ASSOCIATION Receipts and Payment Account for the year ended 31 December 2019

Notes
Receipts
Cost of sales
Gross (deficit) Surplus
Administrative expenses
Operating (deficit) surplus
(Deficit)surplus on ordinory activities
Retained (deficit) surplus for the period
2019
£
67,031
(3,897)
63,134
(52,561)
10,573
10,573
10,573
2018
£
67,215
(2,693)
64,522
(52,206)
12,316
12,316
12,316

2

AGBRIGG MUSLIM ASSOCIATION Statement of Assets and Liabilities as at 31 December 2019

Notes
Fixed assets
Tangible assets
2
Current assets
Cash at bank and in hand
Creditors: amounts falling due
within one year
3
Net current assets/(liabilities)
Net assets
The funds of the charity:
Surples and Deficite account
4
Shareholders' funds
2019
£
260,096
9,104
(7,143)
1,961
262,057
262,057
262,057
2018
£
260,096
8,406
(17,018)
(8,612)
251,484
251,484
251,484

MR SHAMIM AHMED Director Approved by the board on 20 September 2021

3

AGBRIGG MUSLIM ASSOCIATION Notes to the Accounts for the year ended 31 December 2019

1 Accounting policies

Basis of preparation

The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.

Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and machinery 15% Reduceing Balance Motor vehicles 25% straight line

Stocks

Stock is valued at the lower of cost and net realisable value.

Deferred taxation

Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse.

Foreign currencies

Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.

Leasing and hire purchase commitments

Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

4

AGBRIGG MUSLIM ASSOCIATION

Notes to the Accounts for the year ended 31 December 2019

2 Tangible fixed assets

Cost
At 1 January 2019
At 31 December 2019
Depreciation
At 31 December 2019
Net book value
At 31 December 2019
At 31 December 2018
3
Creditors: amounts falling due within one year
Trade creditors
Other taxes and social security costs
Other creditors
4
Profit and loss account
At 1 January 2019
Profit for the year
At 31 December 2019
Land and
buildings
£
259,596
259,596
-
259,596
259,596
Plant and
machinery
etc
£
500
500
-
500
500
2019
£
225
918
6,000
7,143
2019
£
251,484
10,573
262,057
Total
£
260,096
260,096
-
260,096
260,096
2018
£
202
816
16,000
17,018

5

AGBRIGG MUSLIM ASSOCIATION Detailed profit and loss account for the year ended 31 December 2019

Receipts
Cost of sales
Gross profit
Administrative expenses
Operating profit
Profit before tax
2019
£
67,031
(3,897)
63,134
(52,561)
10,573
10,573
2018
£
67,215
(2,693)
64,522
(52,206)
12,316
12,316

6

AGBRIGG MUSLIM ASSOCIATION Detailed profit and loss account for the year ended 31 December 2019

Sales
Receipts
Cost of sales
Purchases
Subcontractor costs
Administrative expenses
Employee costs:
Wages and salaries
Travel and subsistence
Premises costs:
Rent
Service charges
Light and heat
Cleaning
General administrative expenses:
Insurance
Equipment expensed
Repairs and maintenance
Sundry expenses
Legal and professional costs:
Accountancy fees
2019
£
67,031
3,897
-
3,897
33,745
240
33,985
5,700
2,050
3,055
815
11,620
1,497
3,412
1,251
296
6,456
500
500
52,561
2018
£
67,215
2,493
200
2,693
36,207
-
36,207
3,175
2,125
2,123
2,757
10,180
2,923
-
1,917
479
5,319
500
500
52,206

7