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2021-12-31-accounts

Trustees’ Annual Report for the period

From 1[st] Jan 2021 Period start date To 31[st] Dec 2021 Period end date

Charity name: AGBRIGG MUSLIM ASSOCIATION

Charity registration number: 1144019

Objectives and Activities

SORP reference Summary of the Para 1.17 Provision of prayer and purposes of the charity educational facilities for the local as set out in its Muslim community. governing document Summary of the main Para 1.17 and  5 daily prayers 1.19 activities in relation to  Funeral prayers those purposes for the  Evening supplementary public benefit, in education particular, the activities,  Adult courses projects or services  Outreach programmes identified in the accounts. Statement confirming Para 1.18 whether the trustees The trustees have read and are have had regard to the aware of the guidance issued. guidance issued by the Charity Commission on public benefit

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 Para 1.20 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.

The organisation continued to provide prayer facilities and services to the local community.

Additional information (optional)

You may choose to include further statements where relevant about:

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

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

You may choose to include further statements where relevant about:

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

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Description of charity’s
trusts:
Type of governing Para 1.25 Trust Deed
document
(trust deed, royal
charter)
How is the charity Para 1.25 CIO
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25 Appointed by existing trustees
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
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Additional information (optional)

You may choose to include further statements where relevant about:

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

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

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

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Trustee name Dates acted if not for
whole year
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Funds held as custodian trustees on behalf of others

Description of the assets NONE held in this capacity

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

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 2021

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

19 September 2022

1

AGBRIGG MUSLIM ASSOCIATION Receipts and Payment Account for the year ended 31 December 2021

Notes
Receipts
Cost of sales
Gross (deficit) Surplus
Administrative expenses
Operating (deficit) surplus
(Deficit)surplus on ordinory activities
Retained (deficit) surplus for the period
2021
£
72,391
(3,390)
69,001
(53,933)
15,068
15,068
15,068
2020
£
67,031
(3,897)
63,134
(52,561)
10,573
10,573
10,573

2

AGBRIGG MUSLIM ASSOCIATION Statement of Assets and Liabilities as at 31 December 2021

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
Net assets
The funds of the charity:
Surples and Deficite account
4
Shareholders' funds
2021
£
267,881
25,401
(16,157)
9,244
277,125
277,125
277,125
2020
£
260,096
9,104
(7,143)
1,961
262,057
262,057
262,057

MR SHAMIM AHMED Director Approved by the board on 19 September 2022

3

AGBRIGG MUSLIM ASSOCIATION Notes to the Accounts for the year ended 31 December 2021

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 2021

2 Tangible fixed assets

Cost
At 1 January 2021
Additions
At 31 December 2021
Depreciation
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
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 2021
Profit for the year
At 31 December 2021
Land and
buildings
£
259,596
7,785
267,381
-
267,381
259,596
Plant and
machinery
etc
£
500
-
500
-
500
500
2021
£
-
157
16,000
16,157
2021
£
262,057
15,068
277,125
Total
£
260,096
7,785
267,881
-
267,881
260,096
2020
£
225
918
6,000
7,143

5

AGBRIGG MUSLIM ASSOCIATION Detailed profit and loss account for the year ended 31 December 2021

Receipts
Cost of sales
Gross profit
Administrative expenses
Operating profit
Profit before tax
2021
£
72,391
(3,390)
69,001
(53,933)
15,068
15,068
2020
£
67,031
(3,897)
63,134
(52,561)
10,573
10,573

6

AGBRIGG MUSLIM ASSOCIATION Detailed profit and loss account for the year ended 31 December 2021

Sales
Receipts
Cost of sales
Purchases
Administrative expenses
Employee costs:
Wages and salaries
Travel and subsistence
Premises costs:
Rent
Service charges
Light and heat
Cleaning
General administrative expenses:
Telephone and fax
Stationery and printing
Insurance
Equipment expensed
Repairs and maintenance
Sundry expenses
Legal and professional costs:
Accountancy fees
2021
£
72,391
3,390
33,565
-
33,565
5,700
1,935
2,499
1,474
11,608
312
180
1,349
4,064
1,956
399
8,260
500
500
53,933
2020
£
67,031
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

7

Registered number 1144019

AGBRIGG MUSLIM ASSOCIATION

Receipt and Payment Accounts

31 December 2021

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

19 September 2022

1

AGBRIGG MUSLIM ASSOCIATION Receipts and Payment Account for the year ended 31 December 2021

Notes
Receipts
Cost of sales
Gross (deficit) Surplus
Administrative expenses
Operating (deficit) surplus
(Deficit)surplus on ordinory activities
Retained (deficit) surplus for the period
2021
£
72,391
(3,390)
69,001
(53,933)
15,068
15,068
15,068
2020
£
67,031
(3,897)
63,134
(52,561)
10,573
10,573
10,573

2

AGBRIGG MUSLIM ASSOCIATION Statement of Assets and Liabilities as at 31 December 2021

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
Net assets
The funds of the charity:
Surples and Deficite account
4
Shareholders' funds
2021
£
267,881
25,401
(16,157)
9,244
277,125
277,125
277,125
2020
£
260,096
9,104
(7,143)
1,961
262,057
262,057
262,057

MR SHAMIM AHMED Director Approved by the board on 19 September 2022

3

AGBRIGG MUSLIM ASSOCIATION Notes to the Accounts for the year ended 31 December 2021

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 2021

2 Tangible fixed assets

Cost
At 1 January 2021
Additions
At 31 December 2021
Depreciation
At 31 December 2021
Net book value
At 31 December 2021
At 31 December 2020
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 2021
Profit for the year
At 31 December 2021
Land and
buildings
£
259,596
7,785
267,381
-
267,381
259,596
Plant and
machinery
etc
£
500
-
500
-
500
500
2021
£
-
157
16,000
16,157
2021
£
262,057
15,068
277,125
Total
£
260,096
7,785
267,881
-
267,881
260,096
2020
£
225
918
6,000
7,143

5

AGBRIGG MUSLIM ASSOCIATION Detailed profit and loss account for the year ended 31 December 2021

Receipts
Cost of sales
Gross profit
Administrative expenses
Operating profit
Profit before tax
2021
£
72,391
(3,390)
69,001
(53,933)
15,068
15,068
2020
£
67,031
(3,897)
63,134
(52,561)
10,573
10,573

6

AGBRIGG MUSLIM ASSOCIATION Detailed profit and loss account for the year ended 31 December 2021

Sales
Receipts
Cost of sales
Purchases
Administrative expenses
Employee costs:
Wages and salaries
Travel and subsistence
Premises costs:
Rent
Service charges
Light and heat
Cleaning
General administrative expenses:
Telephone and fax
Stationery and printing
Insurance
Equipment expensed
Repairs and maintenance
Sundry expenses
Legal and professional costs:
Accountancy fees
2021
£
72,391
3,390
33,565
-
33,565
5,700
1,935
2,499
1,474
11,608
312
180
1,349
4,064
1,956
399
8,260
500
500
53,933
2020
£
67,031
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

7