2023-12-31-accounts - Agbrigg Muslim Association

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Agbrigg Muslim Association

Income and Expenditure Accounts for the year ended 31[st ] December 2023

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

Agbrigg Muslim Association

Income and Expenditure Accounts for the year ended 31[st ] December 2023

Contents	Page
Basic information	3
Trustees’ annual report	4-7
Independent examiner's report on the accounts	8-9
Income and expenditure accounts	10-11
Notes	12-15

Agbrigg Muslim Association

Income and Expenditure Accounts for the year ended 31[st ] December 2023

Basic information

Address

177A Agbrigg Road

Wakefield WF1 5BU

Bank

Virgin Money 6 to 10 Northgate

Wakefield

WF1 1TA

Accountants

Charity Assist Accountants Ltd Unit 27 Batley Enterprise Centre 513 Bradford Road

Batley

WF17 8LL

Charity registration number

1144019

Agbrigg Muslim Association Income and Expenditure Accounts for the year ended 31[st ] December 2023

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Trustees' Annual Report for the period
From	Period start date			To	Period end date
	1st	Jan	2023		31st	Dec	2023

Section A Reference and administration details

Charity name

Agbrigg Muslim Association

Other names charity is known by

Registered charity number (if any) 1144019

Charity's principal address 177A Agbrigg Road

Wakefield Postcode WF1 5BU

Names of the charity trustees who manage the charity

Trustee name

1 Shamim Ahmed 2 Saighar Hussain 3 Sohail Khan 4 Mohammed Imran 5 Abdul Ghafoor

Agbrigg Muslim Association

Income and Expenditure Accounts for the year ended 31[st ] December 2023

Section B Structure, governance and management

Description of the charity’s trusts

Trust deed 12/09/2011
Type of governing document (eg. trust deed, constitution) Trust
How the charity is constituted (eg. trust, association, company) 1. No one shall be appointed as a Trustee:
Trustee selection methods (a) If he is under the age of 18 years
(eg. appointed by, elected by) 2. No one shall be entitled to act as a Trustee whether on appointment or on any re-appointment as Trustee until he has expressly acknowledged, in whatever way the Trustees decide, his acceptance of the office of Trustee of A.M.A.
No one shall be entitled to act as a Trustee unless he strictly adheres to the teachings of Quran and Sunnah according to the interpretation by the Hanafi School of Thought.

Section C Objects and activities

The advancement of Islamic and other education. 2. The advancement of the Islamic religion, in furtherance of this object, the organisation will provide a place of worship for the Muslim community.

Summary of the objects of the charity set out in its governing document

Agbrigg Muslim Association Income and Expenditure Accounts for the year ended 31[st ] December 2023

The charity provides a space of educational and religious activities and a place of worship.

Charity commission requires the trustees of a charity to: • Select suitable accounting policies, apply them consistently, Summary of the main make judgement and estimates that are reasonable and activities undertaken for prudent; • the public benefit in Prepare the financial statements on the going concern basis unless there is a reason to believe that the Association will not relation to these objects continue for the foreseeable future. (include within this section The Trustees are responsible for the keeping of proper accounting the statutory declaration records, which disclose with reasonable accuracy at any time the that trustees have had financial position of the charity and to enable them to ensure that regard to the guidance the financial statements comply with the Charity Act 2011. They issued by the Charity are also responsible for safeguarding the assets of the association Commission on public and hence to take reasonable steps for the prevention and detection of fraud and other irregularities. benefit)

Section D Achievements and performance

The charity was able to raise donations which they used to fund their Summary of the main charitable activities. achievements of the charity during the year

Section E Financial review

The charity does not have a reserves policy at the moment, this will be Brief statement of the reviewed in the future. charity’s policy on reserves

Agbrigg Muslim Association Income and Expenditure Accounts for the year ended 31[st ] December 2023

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Agbrigg Muslim Association Income and Expenditure Accounts for the year ended 31[st ] December 2023

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Agbrigg Muslim Association members of

On accounts for the year 31[st] December 2023 Charity no 1144019 ended (if any) Set out on pages 10-11

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2023.

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Agbrigg Muslim Association

Income and Expenditure Accounts for the year ended 31[st ] December 2023

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Agbrigg Muslim Association

Income and Expenditure Accounts for the year ended 31[st ] December 2023

	Charity nameAgbrigg Muslim Association	Charity nameAgbrigg Muslim Association	Charity nameAgbrigg Muslim Association	Charity nameAgbrigg Muslim Association	Charity No (if any)	1144019
	Annual accounts for theperiod
	Period start date		01.12.2023	To	Period end date	31.12.2023

Section A
Recommended categories by activity		Guidance Notes	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prior year funds
			£	£	£	£	£
Incoming resources (Note 3)			F01	F02	F03	F04	F05
Income and endowments from:
Donations and legacies		S01	142,921	-	-	142,921	98,311
Investments		S04	4,500	-		4,500	-
Separate material item of income		S05	-	-	-	-	-
Other		S06	-	-	-	-	-
*Total*		S07	147,421	-	-	147,421	98,311
Resources expended (Note 6)
Expenditure on:
Raising funds		S08	-	-	-	-	-
Charitable activities		S09	209,346	-	-	209,346	71,304
Separate material item of expense		S10	-	-	-	-	-
Other		S11	4,925 -	-	-	4,925 -	-
*Total*		S12	204,421	-	-	204,421	71,304

Net income/(expenditure) before investment gains/(losses)		S13	57,000 -	-	-	57,000 -	27,007
Netgains/(losses)on investments		S14	-	-	-	-	-
Net income/(expenditure)		S15	57,000 -	-	-	57,000 -	27,007
Extraordinary items		S16	-	-	-	-	-
Transfers between funds g		S17	-	-	-	-	-
gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		S18	862,284	-	-	862,284	-
Other gains/(losses)		S19	-	-	-	-	-
*Net movement in funds*		S20	805,284	-	-	805,284	27,007

*Reconciliation of funds:*
Total funds brought forward		S21	292,151	-	-	292,151	265,144
*Total funds carried forward*		S22	1,097,435	-	-	1,097,435	292,151

Agbrigg Muslim Association Income and Expenditure Accounts for the year ended 31[st ] December 2023

Section B	Section B
	Guidance Notes	Unrestricted funds	Restricted income funds	Endowment funds	Total this year	Total last year
		£	£	£	£	£
Fixed assets		F01	F02	F03	F04	F05
Intangible assets(Note 15)	B01	-	-	-	-	-
Tangible assets(Note 14)	B02	1,130,425	-	-	1,130,425	268,216
Heritage assets(Note 16)	B03	-	-	-	-	-
Investments(Note 17)	B04	-	-	-	-	-
*Total fixed assets*	B05	1,130,425	-	-	1,130,425	268,216
Current assets
Stocks(Note 18)	B06	-	-	-	-	-
Debtors(Note 19)	B07	-	-	-	-	-
Investments(Note 17.4)	B08	-	-	-	-	-
Cash at bank and in hand(Note 24)	B09	5,208	-	-	5,208	39,671
*Total current assets*	B10	5,208	-	-	5,208	39,671

Creditors: amounts falling due withinone year(Note 20)	B11	38,198	-	-	38,198	15,736

*Net current assets/(liabilities)*	B12	- 32,990	-	-	- 32,990	23,935

*Total assets less current liabilities*	B13	1,097,435	-	-	1,097,435	292,151

Creditors: amounts falling due after one year(Note 20)	B14	-	-	-	-	-
Provisions for liabilities	B15	-	-	-	-	-

*Total net assets or liabilities*	B16	1,097,435	-	-	1,097,435	292,151
Funds of the Charity
Endowment funds (Note 27)	B17	-			-	-
Restricted income funds (Note 27)	B18	-	-	-	-	-
Unrestricted funds	B19	1,097,435	-	-	1,097,435	292,151
Revaluation reserve	B20	-			-
*Total funds*	B21	1,097,435	-	-	1,097,435	292,151

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Agbrigg Muslim Association Income and Expenditure Accounts for the year ended 31[st ] December 2023

Section C Notes to the accounts	Section C Notes to the accounts	(cont)	(cont)	(cont)	(cont)	(cont)

Note 3 Analysis of
	Analysis	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prioryear
					£	£
Donations and legacies:	Donations	142,921	-	-	142,921	98,311
	Gift Aid	-		-	-	-
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	-
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	142,921	-	-	142,921	98,311


Income from investments:	Interest income	-	-	-	-	-
	Dividend income	-	-	-	-	-
	Rental and leasing income	4,500	-	-	4,500	-
	Other	-	-	-	-	-
	Total	4,500	-	-	4,500	-


TOTAL INCOME		147,421	-	-	147,421	98,311

Agbrigg Muslim Association

Income and Expenditure Accounts for the year ended 31[st ] December 2023

Note 6	Analysis of expenditure
	Analysis	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prioryear
					£	£
Expenditure on raising funds:	Incurred seeking donations	-	-	-	-	-
	Incurred seeking legacies	-	-	-	-	-
	Total expenditure on raising funds	-	-	-	-	-

Expenditure on charitable activities	Accountancy fees	550	-	-	550	500
	Adminstration cost					4,151
	Annual return	125	-		125	-
	Commissions paid	26,171			26,171	-
	DBS	65			65	-
	Events	1,067			1,067	-
	Equipment expensed					4,079
	Governance	1,000			1,000	-
	Independent examination	1,050	-	-	1,050	-
	Insurance	1,743	-		1,743	1,773
	Internet	91			91	-
	License	75			75	-
	Light & heat	9,292	-		9,292	5,785
	Madrasah books	1,923	-		1,923	-
	Maintenance	2,008	-		2,008	793
	New building	99,378	-		99,378	-
	Postage, printing & stationery	374	-		374	60
	Repairs & renewals	19,252			19,252	7,522
	Service charges					811
	Sundry	-5			-5	88
	Telephone	614			614	567
	Traveling expenses	100			100	-
	Wages	42,566			42,566	45,175
	Water	1,907			1,907	-
	Total expenditure on charitable activities	209,346	-	-	209,346	71,304


Other
	Write offs/discounts	-5,000	-	-	-5,000	-
	Depreciation	75	-	-	75	-
			-	-	-	-
	Total other expenditure	- 4,925	-	-	- 4,925	-

TOTAL EXPENDITURE		204,421	-	-	204,421	71,304

Agbrigg Muslim Association

Income and Expenditure Accounts for the year ended 31[st ] December 2023

Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets
*Please complete this note ifthe charity has any tangible fixed assets*
14.1 Cost or valuation
	Freehold land & buildings	Other land & buildings	Plant, machinery and motor vehicles	Fixtures, fittings and equipment	Total
	£	£	£	£	£
At the beginning of the year	267,716	-	500	-	268,216
Additions	-	-	-	-	-
Revaluations	862,284	-	-	-	862,284
Disposals	-	-	-	-	-
Transfers *	-	-	-	-	-
At end of the year	1,130,000	-	500	-	1,130,500
14.2 Depreciation and impairments
**Basis	SL or RB	SL or RB	RB	RB	SL or RB	Straight Line ("SL") or Reducing Balance ("RB")
** Rate			15%

At beginning of the year	-	-	-	-	-
Disposals	-	-	-	-	-
Depreciation	-	-	75	-	75
Impairment	-	-	-	-	-
Transfers*	-	-	-	-	-
At end of the year	-	-	75	-	75

14.3 Net book value
Net book value at the beginning of the year	267,716	-	500	-	268,216
Net book value at the end of the year	1,130,000	-	425	-	1,130,425

Agbrigg Muslim Association

Income and Expenditure Accounts for the year ended 31[st ] December 2023

Note 20 Creditors and accruals
*Please complete this note ifthe charity has any creditors or accruals.*

20.1 Analysis of creditors
	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year	Last year (restated)	This year	Last year
	£	£	£	£
Accruals for grants payable	-	-	-	-
Bank loans and overdrafts	-	-	-	-
Trade creditors	-	-	-	-
Payments received on account for contracts or performance-related grants	-	-	-	-
Accruals and deferred income	975	513	-	-
Taxation and social security	223	223	-	-
Other creditors (loans)	37,000	15,000	-	-
Total	38,198	15,736	-	-

Note 24Cash at bankand in hand
	This year	Last year
	£	£
Short term cash investments (less than 3 months maturity date)	-	-
Short termdeposits	-	-
Cash at bankand on hand	5,208	39,671
Other	-	-
Total	5,208	39,671