Bedford Al Falaah Community Centre
Charity No. 1145127
Trustees' Report and Unaudited Accounts
05 April 2022
Bedford Al Falaah Community Centre Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Statement of Cash flows | 8 |
| Notes to the Accounts | 14 |
| Detailed Statement of Financial Activities | 15 |
Page 1
Bedford Al Falaah Community Centre Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 5 April 2022.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1145127
Principal Office
1st floor rear 1a Brereton road Bedford MK40 1HU
Trustees
The following trustees served during the year:
J. Al wail C.A. Dahir S. Muhaji J. Zilboud
Key Management Personnel
Chairperson Jumuah Zilboud
Accountants
HSR Accountants Ltd 18 Welbourne Gardens Bedford Beds. MK42 0NQ
Bankers
HSBC 12 Allhallows Bedford Bedfordshire MK40 1LJ
OBJECTIVES AND ACTIVITIES
The purpose of the charity as set out in its governing document are: To promote any charitable purpose in accordance with the UK laws, for the benefit of the community in Bedford and its surroundings : called "the area of benefit" and, in particular for the advancement of the Islamic religion & awareness in accordance with the teaching of the holy Qur'an and the teaching of Prophet Muhammed (peace be upon him), through: (1) Establishment of place of worship for all Prayers including Friday Prayers with sermons in English and Arabic language.(2) Organising educational programmes for Muslims and non-Muslims with a view to enhancing understanding of Islam and avoidance of misconceptions. (3) Offering recreational and spiritual activities, such as sporting and Eid Celebrations.
Page 2
Bedford Al Falaah Community Centre
Trustees Annual Report
The charities main activities includes learning the true Islamic Faith with a view to promoting high moral standards in the society. Also included are:- The relief of poverty by providing advice, representation, counselling, translating and interpreting services and other assistance in matters such as asylum, immigration, money, debts, welfare benefits, housing, health, education, training, and employment;- The promotion of good race and community relations with other ethnic communities in the area of benefit.The charity is involved in the community and is dependent upon the voluntary help received from the local residents who support the Place of worship (Masjid) by not only voluntary service such as maintenance and repair work to the centre but by donations to help promote its objectives. The charity has Values, Principles and Procedures for efficient and effective administration of it’s programmes. Similarly, it has Conflict of Interest Policy, Child Protection Policy and undertakes DBS checks on newly recruited volunteers.
ACHIEVEMENTS AND PERFORMANCE
During the year, the charity has been able to achieve the following based on established criterion of performance. They include: 1) 1. Establishment and continued support for education in Arabic, Correct Recitation and Memorization of the Quran, Understanding the acts of Islamic Worship, Life and teachings of the Prophet Muhammad (SAW) for both children and adult male and females students.2. Provision of facilities for obligatory Prayers, Ramadan fasting and encouraging members to fulfil their obligation of giving Zakat (Charity) to the needy in addition to their regular donations (sadaqa). 3. Celebration of the Eid Festivals with Muslim and Non Muslim families and friends.4. Successful promotion of community relationship and understanding through undertaking programmes that are accessible to both Muslims and Non-Muslims, male and female adults and children regardless of nationality, race or colour. 5. Undertaking various social and sporting programmes for the benefit of all in Bedford.6. Continually collaborating with governmental and non-governmental agencies to promote understanding and for effective community cohesion.
A larger charity must provide an explanation of any material expenditure occurred to raise income in the future...
FINANCIAL REVIEW
The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet operating costs of the mosque.
PLANS FOR FUTURE PERIODS
The charity will continue with the current activities and has substantial donations for 2023. The key future plans are: A) To continue to help and give religious guidance for the community.B) To continue to promote good relations with all other ethnic communities.C) To continue to build and encourage community access to the educational facilities.D) During the current financial year Al Falah purchased a property for £615,000. The current premises was leased and the agreement expired and we nedded to secure our own property instead of continually paying rent. We have paid £295,000 towards this purchase during this financial year. The balance was paid after 05/04/2022.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The type of government document adopted is Constitution and the charity is constituted as a Trust.
The Trustees & Committee members are appointed by the Trustees. Any new trustees would be briefed by the chair on –Charity’s history, the governing document—organisational structure, administrative policy documents & procedures, Trustees’ & Committees’ roles and responsibilities.
Statement of trustees' responsibilities in relation to the financial statements
Page 3
Bedford Al Falaah Community Centre Trustees Annual Report
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
Jabir Al-wail (Feb 5, 2023 21:44 GMT)
J. Al wail Trustee 05 February 2023
Page 4
Bedford Al Falaah Community Centre Independent Examiners Report
Independent Examiner's Report to the trustees of Bedford Al Falaah Community Centre
I report to the trustees on my examination of the financial statements of Bedford Al Falaah Community Centre for the year ended 5 April 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Shahid Shaikh FFA FIPA Director Fellow of Institute of Financial Accountant
HSR Accountants Ltd 18 Welbourne Gardens Bedford Beds.
MK42 0NQ 05 February 2023
Page 5
Bedford Al Falaah Community Centre Statement of Financial Activities for the year ended 5 April 2022
| Notes Income and endowments from: Donations and legacies 3 Total Expenditure on: Raising funds 4 Charitable activities 5 Other 6 Total Net gains on investments Net income 7 Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Total funds | Total funds | |
|---|---|---|---|---|
| 2022 | 2022 | 2021 | ||
| £ | £ | £ | ||
| 210,043 | 210,043 | 265,379 | ||
| 210,043 | 210,043 | 265,379 | ||
| 86,451 | 86,451 | 40,014 | ||
| 14,600 | 14,600 | 59,633 | ||
| 60,930 | 60,930 | 25,750 | ||
| 161,981 | 161,981 | 125,397 | ||
| - | - | - | ||
| 48,062 | 48,062 | 139,982 | ||
| - | - | - | ||
| 48,062 | 48,062 | 139,982 | ||
| 48,062 | 48,062 | 139,982 | ||
| 341,796 | 341,796 | 201,814 | ||
| 389,858 | 389,858 | 341,796 | ||
Page 6
Bedford Al Falaah Community Centre Balance Sheet
at 5 April 2022
| Charity No. 1145127 Fixed assets Tangible assets 9 Current assets Cash at bank and in hand Creditors:Amount falling due within one year 10 Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 11 Unrestricted funds 11 General funds Reserves 11 Total funds |
2022 £ 379,295 379,295 11,563 11,563 (1,000) 10,563 389,858 389,858 389,858 389,858 389,858 389,858 |
2021 £ 84,879 |
|---|---|---|
| 84,879 257,517 |
||
| 257,517 (600) |
||
| 256,917 341,796 |
||
| 341,796 | ||
| 341,796 | ||
| 341,796 | ||
| 341,796 | ||
| 341,796 |
Approved by the trustees on 05 February 2023
And signed on their behalf by:
Jabir Al-wail (Feb 5, 2023 21:44 GMT) J. Al wail Trustee 05 February 2023
Page 7
Bedford Al Falaah Community Centre Notes to the Accounts
for the year ended 5 April 2022
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
-
Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
Bedford Al Falaah Community Centre Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:
Equipment 20% reducing balance
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
Bedford Al Falaah Community Centre Notes to the Accounts
2 Statement of Financial Activities - prior year
| 2 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Total Expenditure on: Raising funds Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies 4 Expenditure on raising funds Fundraising trading costs |
Unrestricted £ 210,043 210,043 Unrestricted £ 86,451 86,451 |
Unrestricted funds 2021 £ 265,379 265,379 40,014 59,633 25,751 125,398 139,981 139,981 139,981 201,814 341,795 Total 2022 £ 210,043 210,043 Total 2022 £ 86,451 86,451 |
Total funds 2021 £ 265,379 |
| 265,379 40,014 59,633 25,751 |
|||
| 125,398 | |||
| 139,981 | |||
| 139,981 | |||
| 139,981 201,814 |
|||
| 341,795 | |||
| Total 2021 £ 265,379 |
|||
| 265,379 | |||
| Total 2021 £ 40,014 |
|||
| 40,014 |
Page 10
Bedford Al Falaah Community Centre Notes to the Accounts
5 Expenditure on charitable activities
| Expenditure on charitable activities Governance costs 6 Other expenditure Funeral Services Costs Motor and travel costs Premises costs Amortisation, depreciation, impairment, profit/loss on disposal of fixed assets General administrative costs Legal and professional costs 7 Net income before transfers This is stated after charging: Depreciation of owned fixed assets Independent Examiner's fee 8 Staff costs No employee received emoluments in excess of £60,000. |
Unrestricted £ 14,600 14,600 Unrestricted £ 1,756 1,120 51,728 584 1,742 4,000 60,930 2022 £ 584 400 |
Total 2022 £ 14,600 14,600 Total 2022 £ 1,756 1,120 51,728 584 1,742 4,000 60,930 |
Total 2021 £ 59,633 |
|---|---|---|---|
| 59,633 | |||
| Total 2021 £ - 706 22,600 730 1,114 600 |
|||
| 25,750 | |||
| 2021 £ 730 400 |
Page 11
Bedford Al Falaah Community Centre Notes to the Accounts
9 Tangible fixed assets
| 9 Tangible fixed assets |
||||
|---|---|---|---|---|
| Cost or revaluation At 6 April 2021 Additions At 5 April 2022 Depreciation and impairment At 6 April 2021 Depreciation charge for the year At 5 April 2022 Net book values At 5 April 2022 At 5 April 2021 10 Creditors: amounts falling due within one year Accruals 11 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds 12 Analysis of net assets between funds Fixed assets Net current assets |
Land and buildings £ 81,958 295,000 376,958 - - - 376,958 81,958 |
Equipment | £ 4,562 - 4,562 1,641 584 2,225 2,337 2,921 |
Total £ 86,520 295,000 |
| £ - - - - - - - - 2022 £ |
||||
| 381,520 | ||||
| 1,641 584 |
||||
| 2,225 | ||||
| 379,295 | ||||
| 84,879 | ||||
| 2021 £ |
||||
| 1,000 | 600 | |||
| At 6 April 2021 341,796 341,796 |
1,000 Incoming resources (including other gains/losses ) £ 210,043 210,043 |
Resources expended £ (161,981) (161,981) Unrestricted funds £ 379,295 10,563 389,858 |
600 | |
| At 5 April 2022 £ 389,858 |
||||
| 389,858 | ||||
| Total £ 379,295 10,563 |
||||
| 389,858 |
Page 12
Bedford Al Falaah Community Centre Notes to the Accounts
13 Reconciliation of net debt
| Cash and cash equivalents Net debt |
At 6 April 2021 £ |
Cash flows £ |
At 5 April 2022 £ |
|---|---|---|---|
| 257,517 | (245,954) | 11,563 | |
| 257,517 257,517 |
(245,954) (245,954) |
11,563 | |
| 11,563 |
Page 13
Bedford Al Falaah Community Centre Statement of Cash flows for the year ended 5 April 2022
| Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Depreciation of property, plant and equipment Decrease in trade and other receivables Increase/(Decrease) in trade and other payables Net cash provided by operating activities Cash flows from investing activities Payments for property, plant and equipment Net cash used in investing activities Net cash from financing activities Net (decrease)/increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2022 £ 48,062 584 - 400 49,046 (295,000) (295,000) - (245,954) 257,517 11,563 |
2021 £ 139,981 730 450 (1,400) |
|---|---|---|
| 139,761 - |
||
| - | ||
| - | ||
| 139,761 | ||
| 117,755 | ||
| 257,516 | ||
| Components of cash and cash equivalents | ||
| Cash and bank balances | 11,563 | 257,517 |
| 11,563 | 257,517 |
Page 14
Bedford Al Falaah Community Centre Detailed Statement of Financial Activities for the year ended 5 April 2022
| Income and endowments from: Donations and legacies Total income and endowments Expenditure on: Costs of other trading activities Total of expenditure on raising funds Charitable activities Total of expenditure on charitable activities Other expenditure Funeral Services Costs Motor and travel costs Travel and subsistence Premises costs Rent Light, heat and power Premises repairs and maintenance General administrative costs, including depreciation and amortisation Depreciation of Equipment Depreciation of Bank charges Software, IT support and related costs Legal and professional costs |
Unrestricted funds 2022 £ 210,043 210,043 210,043 86,451 86,451 86,451 14,600 14,600 14,600 1,756 1,756 1,120 1,120 23,020 2,274 26,434 51,728 - 584 147 1,595 2,326 |
Total funds 2022 £ 210,043 210,043 210,043 86,451 86,451 86,451 14,600 14,600 14,600 1,756 1,756 1,120 1,120 23,020 2,274 26,434 51,728 - 584 147 1,595 2,326 |
Total funds 2021 £ 265,379 |
|---|---|---|---|
| 265,379 | |||
| 265,379 40,014 |
|||
| 40,014 | |||
| 40,014 59,633 |
|||
| 59,633 | |||
| 59,633 - |
|||
| - | |||
| 706 | |||
| 706 | |||
| 18,542 2,058 2,000 |
|||
| 22,600 | |||
| - 730 26 1,088 |
|||
| 1,844 | |||
Page 15
Bedford Al Falaah Community Centre Detailed Statement of Financial Activities
| Bedford Al Falaah Community Centre Detailed Statement of Financial Activities |
|||
|---|---|---|---|
| Audit/Independent examination fees Accountancy and bookkeeping Solicitor's fees Total of expenditure of other costs Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
400 600 3,000 4,000 60,930 161,981 - 48,062 48,062 - 48,062 341,796 389,858 |
400 600 3,000 4,000 60,930 161,981 - 48,062 48,062 - 48,062 341,796 389,858 |
400 200 - |
| 600 | |||
| 25,750 | |||
| 125,397 - |
|||
| 139,982 | |||
| 139,982 - |
|||
| 139,982 | |||
| 201,814 | |||
| 341,796 |
Page 16
Bedford AlFalaah Community Centre 05-04-2022_Accounts FOR CLIENT TO CHECK AND SIGN
Final Audit Report
2023-02-05
Created: 2023-02-05 By: Shahid Shaikh (hsraccountantsltd@hotmail.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAIwXjpyOHWFE5LZAskIKc7d9hoUpUieco
"Bedford AlFalaah Community Centre 05-04-2022_Accounts FO R CLIENT TO CHECK AND SIGN" History
Document created by Shahid Shaikh (hsraccountantsltd@hotmail.co.uk)
2023-02-05 - 7:54:05 PM GMT- IP address: 86.31.151.75
Document emailed to amkab4u@gmail.com for signature
2023-02-05 - 7:56:31 PM GMT
Email viewed by amkab4u@gmail.com
2023-02-05 - 7:56:33 PM GMT- IP address: 66.249.92.11
Signer amkab4u@gmail.com entered name at signing as Jabir Al-wail
2023-02-05 - 9:44:11 PM GMT- IP address: 82.11.100.109
Document e-signed by Jabir Al-wail (amkab4u@gmail.com)
Signature Date: 2023-02-05 - 9:44:13 PM GMT - Time Source: server- IP address: 82.11.100.109
Agreement completed.
2023-02-05 - 9:44:13 PM GMT