# Portsmouth Jami Mosque & Islamic Centre
**Financial Statements for the year ended 31 January 2021**
## **Portsmouth Jami Mosque & Islamic Centre**
## **Report of the Trustees for the year ended 31 January 2021**
The trustees present their annual report and audited financial statements for the year ended 31 January 2021 and confirm they comply with the Charities Acts.
## **Reference and Administrative Information**
Charity Name Portsmouth Jami Mosque & Islamic Centre Charity Registration Number 1145914 Principal Office: Victoria Road North Southsea Portsmouth Hampshire PO5 1PS
## **Board of Trustees**
Abidur Rahman Choudhury - President
M. Ali – Vice President
N Ahmed – Secretary Shomuz Ali – Treasurer
## **Imams**
Muhammad Muhi Uddin
## **Accountants & Independent Examiners**
BC&A Chartered Accountants 161 Elm Grove Southsea Hampshire PO5 1LU
## **Bankers**
Barclays Bank Plc 107 Commercial Road Portsmouth Hampshire PO1
1
**Portsmouth Jami Mosque & Islamic Centre Report of the Trustees for the year ended 31 January 2021**
## **Structure, governance and management**
## **Governing document**
Portsmouth Jami Mosque & Islamic Centre is constituted as a charitable trust registered with the Charity Commission in February 2012 under charity number 1145914. It is governed by a deed of trust last updated in January 2012.
## **Organisational structure**
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.
The trustees meet together as a body at least quarterly and are responsible for all decisions taken in relation to running the Mosque and the community facilities and the activities provided by the charity. To assist in the smooth running of the charity the trustees have appointed a number of executive members to help them oversee certain aspects of the charity’s work.
## **Recruitment and appointment of trustees**
Trustees and executive members are elected annual by vote. The nominee must be matured Muslim of Bangladeshi origin; must reside within 18 miles radius of Guildhall Square, Portsmouth; and must pay for annual membership.
## **Induction and training of trustees**
Following appointment, new trustees are introduced to their new role and given copies of the trust deed and a guide to the policies and procedures adopted by our charity. A number of publications from the Charity Commission are also provided including the guidance on charities and public benefit and on the advancement of religion for the public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act. Initially, new trustees work with an existing trustee assisting on particular activities and projects run by the charity. After satisfactory feedback from existing trustees, they are then given the task of leading a particular activity or project, reporting progress at trustees’ meetings.
## **Risk management**
The trustees have assessed the risks the charity faces and have drawn up a risk matrix which identifies the major risks by area of activity, the nature of those risks, the likelihood of the risks happening and the measures taken to manage them. The trustees review this risk matrix regularly at their meetings. The trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. In particular, insurance cover is in place and the finances of the Mosque are kept under review. Appropriate Criminal Records Bureau (CRB) checks, supported by regularly reviewed policies, are made for all those who work with children or other vulnerable groups within the Mosque or community centre.
2
**Objectives and activities**
## **Our aims and objectives**
The aims and objects of the Islamic Centre are:
1. To advance the Islamic Religion in Portsmouth and surrounding areas for the benefit of the public through the holding of Prayer meeting, Religious services , lectures, public celebration of Religious festivals , producing and /or distributing literature to help enlighten others about the Religious of Islam .
2. To advance the education of the public, in particular, but not exclusively by the provision of educational classes.
3. The promotion of Religious harmony for the benefit of the public by promoting knowledge and mutual understanding and respect of the beliefs and practices of different Religious Faith.
4. To promote for the benefit of the inhabitants of Portsmouth and the surrounding area the provision of facilities for recreation or other leisure time occupation of individuals who have need for such facilities by reason of their youth, age infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the condition of life of the said inhabitants.
## **Strategies**
We want to make our Mosque an accessible and welcoming venue where all Muslims, or those who wish to know more about our faith, can gather together to learn about their religion and worship. The Mosque is open at all times with daily prayers, the Friday prayers being a focus of our activities.
At our ‘know Islam better’ events we share the teachings of Islam and the nature of our faith with non-Muslims. In addition to an open day we also hold an open week each year when we invite congregations from all the local Christian churches to visit us and learn more about Islam.
An important part of our faith is charitable giving, according to one’s wealth, in accordance with Islam and we are pleased to receive Zakat for the sole purpose of the relief of need and financial hardship of Muslims in Northern and Western Africa who have insufficient money to cover their basic needs for shelter, food, clothing, or who are destitute with no means of support.
An important part of our strategy is community welfare and education. All our community facilities and activities including classes, health initiatives and seminars are widely advertised and we welcome the participation of all in our local community, Muslim and non-Muslim alike. Most of our activities are free and supported by donations or grant funding. Where a charge is made, concessions are made for students, people on means-tested benefits and pensioners.
Helping people who have moved to Portsmouth settle into the community successfully is important to us.
## **Use of volunteers**
Volunteers are an important resource in both our faith and community work. Volunteers are involved in most of our faith and community activities and we have over 30 people regularly giving their time. All our trustees also give of their time freely. We encourage all members of our Mosque to be involved in voluntary activities and to share their skills with others. All those volunteers working with projects involving children or other vulnerable groups are CRB checked.
## **Grant-making policy**
Those attending our Mosque have given generously to disaster appeals arising from natural calamities affecting various countries around the world.
3
**Activities and achievements**
## **How our activities deliver public benefit**
The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit both to those who worship at our Mosque and the wider community of Portsmouth.
## **Religious activities**
Our Mosque provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activities including:
_**Prayers:**_ The Mosque is open all day for daily and Friday prayers. During the week we have over 100 people who regularly attend daily prayers and over 500 who regularly attend Friday prayers.
_**Festivals:**_ The Mosque prepares food during Ramadan for those attending our Mosque who wish to break their fast together. Eid was also celebrated at the Mosque with a family day and communal meal. We also celebrate Saints’ days and offer a monthly service of thanksgiving celebrating the birth of our prophet Muhammad, peace and blessings be upon him, to whom the Qur’an was revealed.
_**Funeral facilities:**_ The Mosque provides a complete funeral service in line with the teachings of Islam. We relieve the deceased’s bereaved relatives of the burden of organising burials. We also hold special classes to teach people how to proceed with Islamic burial procedures.
_**Civil marriage and Nikkah:**_ The Mosque provides Muslim couples with an appropriate location for both their civil marriage and Nikkah (Islamic marriage). Over 30 couples were married at the Mosque in the year.
_**Hifz classes:**_ Memorisation of the Qur’an is considered an important element of religious education and training. We continue to provide this facility for the young people in the Mosque. We are pleased this programme which continues to run successfully with over 30 young people regularly attending these classes.
_**Programme on the Qur’an:**_ In September we were honoured with the visit of two famous Qur’anic reciters. Over 400 people attended the Mosque to hear their recitation.
_**Islamic awareness:**_ Series of lectures, open to all, to promote Islamic knowledge and awareness. The mosque is open to local schools to come and learn about Islam.
_**Inter-faith dialogue:**_ Our Mosque is an active member of the Faith Communities Forum for the Portsmouth area. We use this platform to promote inter-faith dialogue and social cohesion.
_**Zakat:**_ It is a part of our faith that all who are able should offer Zakat. Zakat is collected in proportion to a person’s means, in accordance with the teaching of Islam, and is the giving of money for a number of specific purposes, including to help others, and to further the teachings of Islam. A Muslim need not give Zakat through the Mosque but we do provide the opportunity for those attending the Mosque to give Zakat and we arrange its distribution for approved purposes. The Zakat Committee of the Mosque collects and distributes the Zakat, none of which is used to fund the Mosque. The Mosque makes no charge for the collection and distribution of Zakat.
Once a reckoning of need had been made, the funds were sent to Muslim leaders in the locality selected with instructions for its distribution. Members of the Zakat Committee obtain a written report of how funds were distributed, or where justified, visit the locality to ensure the proper distribution of the funds.
## **Community activities**
Our community hall and rooms provide a valuable educational and recreational resource to all in our local community. A wide variety of activities are organised and take place from our community centre.
_**Hall and rooms:**_ Our hall and meeting rooms are available for use by local groups and organisations. Local charities are encouraged to make use of our meeting rooms, and we host surgeries with both local Councillors and the MP for Portsmouth. When facilities are not required for community use they are available for hire on commercial terms. This year alone our facilities have been used on over 100 occasions and over 20 group, or organisations have benefited from the facilities we can offer the local community.
## **Partnership working and performance review**
In developing our community programmes we are pleased to work in partnership with Portsmouth City Council, who has provided funding and invaluable advice. We look to all our partners, including Portsmouth City Council, to give feedback on the success of our initiatives, and the trustees review the progress and outcomes of our work at each meeting.
4
**Financial review**
## **Reserves policy**
The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet operating costs of the Mosque and of our community activities and programmes. In calculating the charity’s reserves the trustees have deducted from the total of unrestricted funds of the charity the value of the Mosque and other tangible fixed assets as shown in the accounts and the designated fund. This leaves free reserves at 31 January 2021 of £143,462 which is equal to circa 15 months’ expenditure during the year ended 31 January 2021.
## **Principal funding sources**
The charity’s main source of income is giving. Giving at Friday prayers amounted to £26,317 (£50,680 in 2020) a decline from previous year, which is may be due to the pandemic affecting people’s ability to give.
## **Investment policy and objectives**
The charity has no long-term investments. Our cash reserves are held in deposit accounts.
## **Plans for future periods**
We plan to continue the series of events we hold and we will be inviting visiting Imams to our Mosque who can share with us their learning and understanding of Islam and the teachings of the Qur’an. We plan to host three events annually.
We intend to maintain our existing range of community activities working in partnership with the community and to further develop our community projects in collaboration with Portsmouth City Council. We continue to place great importance on sharing a good understanding of Islam with our non-Muslim neighbours whilst gaining an understanding of their culture and traditions.
5
## **Statement of Trustees’ responsibilities**
The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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 Acts. They 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.
The trustees for the purposes of charity law who served during the year and up to the date of this report are set out on page 1.
Approved by the trustees and signed on its behalf by:
_________________________________
Abidur Rahman Choudhury (President)
30[th] September 2021
6
**Independent examiner’s report to the trustees of Portsmouth Jami Mosque & Islamic Centre**
I report on the accounts of the charity for the year ended 31 January 2021, which are set out on pages 8 to 14.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the 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 and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- 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
- to state whether particular matters have come to my attention.
## **Basis of examiner’s statement**
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 qualified statement**
Subject to the limitations upon the scope of my work as detailed above, in connection with my examination, I can confirm that in the course of my examination, no matter has come to my attention
Name: Tahir Ahmed Qualified Chartered Accountant Address: Shirral House, Church Road, Shedfield, Hampshire, SO32 2HY Date: 30[th] September 2021.
7
## **Portsmouth Jami Mosque & Islamic Centre Statement of Financial Activities for the year ended 31 January 2021**
|**Notes**
**Incoming resources**
**_Incoming resources from generated funds_**
Voluntary Income
3
Activities for generating funds
4
**_Incoming resources from charitable_**
**_activities_**
5
**Total incoming resources**
**Resources expended**
**_Costs of generating funds_**
Costs of generating voluntary income
6
**_Costs of charitable activities_**
6
**_Governance costs_**
6
**Total resources expended**
**Net movement in funds**
**_Total funds brought forward_**
**Total Funds carried forward**|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
72,217
-
72,217
15,430
-
15,430
1,885
-
1,885|
|---|---|
||**89,532**
**-**
**89,532**|
||250
-
250
89,300
-
89,300
1,810
-
1,810|
||**91,360**
**-**
**91,360**|
|||
||-1,828
-
-1,828
145,290
-
145,290|
||**143,462**
**-**
**143,462**|
The Statement of Financial Activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commission for England & Wales and is reconciled to the total funds as shown in the Balance Sheet as required by the said statement.
8
## **Portsmouth Jami Mosque & Islamic Centre Balance Sheet as at 31 January 2021**
|**Portsmouth Jami Mosque & Islamic Centre**
**Balance Sheet as at 31 January 2021**|||
|---|---|---|
|**Fixed**
**assets:**
Tangible
assets
10
**Current**
**assets:**
Debtors
11
Cash at bank and hand
**Total current assets**
**Liabilities:**
Creditors falling due within 1 year
12
**Net current assets**
**Net assets**
**The funds of the charity:**
13
Unrestricted funds:
Designated funds
General funds
Total unrestricted funds
Restricted income funds
**Total charity funds**|**£**
4,755
118,995
123,750
4,704
-
143,462|**2021**
**£**
24,416
119,047|
|||**143,462**|
|||143,462
-|
|||**143,462**|
Approved by the trustees on date and signed on their behalf by:
________________ Abidur R Choudhury President of TRUSTEES
30th September 2021
9
**Notes to the accounts**
## **1. Accounting policies**
## (a) **Basis of preparation**
The financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Acts.
## (b) **Funds structure**
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal at Friday prayers or under the terms for public collection.
Further details of each fund are disclosed in notes 14.
## (c) **Incoming resources**
All incoming resources are recognized once the charity has entitlement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufficient reliability. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of donations at Friday prayers and grants, and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Incoming resources from grants, where there are performance or service deliverables required by the terms of the grant, are accounted for as the charity earns the right to payment through its performance. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services donated by volunteers has not been included in these accounts, except where the services provided are in the nature of professional services where a fee would otherwise be charged, in which case the donated service is valued at their chargeable rate. Investment income is included when receivable.
Incoming resources from charitable trading activity is accounted for when earned.
## (d) **Resources expended**
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
## (e) **Irrecoverable VAT**
Irrecoverable VAT is charged against the category of resources expended for which it was incurred.
## (f) **Allocation of overhead and support costs**
Support costs include administrative office functions, and have been allocated to activity cost categories on a basis consistent with the use of resources, allocating property costs on floor areas, staff costs by the time spent and other costs on a measure of usage.
## (g) **Costs of generating funds**
Costs of generating funds are those costs incurred in attracting voluntary income, or incurred in trading activities undertaken to raise funds.
## (h) **Charitable activities**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both the direct pay and non-pay costs and support costs relating to those activities.
## (i) **Governance costs**
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity, and include its audit fees and costs linked to the strategic management of the charity including trustee expenses.
10
## (j) **Tangible fixed assets and depreciation**
All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation.
Depreciation is charged on furniture and equipment which is written off over their estimated useful lives:
## **Asset category**
**Annual rate**
Fixtures, fittings & equipment 10% on reducing balance basis
## **2. Related party transactions and trustees’ remuneration**
Trustees received no emoluments (2020 £nil)
## **All activities derived from continuing operations**
|**3**
**Incoming resources from voluntary income**
Donations (Eid-ul Adha)
Fitra & Zakat
Donations (Friday collections)
Membership fees
Grants
Donations 2
Regular contributions
Donations from funerals
**Total**
**4**
**Activities for generating funds**
Rental income from units
Income from Azan receivers, calendars & mats
**Total**
**5**
**Incoming resources from charitable activities**
Madrasa and Moqtab
Other
**Total**|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
3,748
-
3,748
296
-
296
26,317
-
26,317
8,592
-
8,592
25,971
-
25,971
4,140
-
4,140
1,488
-
1,488
1,665
-
1,665|
|---|---|
||**72,217**
**-**
**72,217**|
||**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
11,550
**-**
11,550
3,880
**-**
3,880|
||**15,430**
**-**
**15,430**|
||**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**2021**
**2021**
**2021**
**£**
**£**
**£**
1,885
-
1,885
-
-
**1,885**
**-**
**1,885**|
11
## **6 Resources expended**
|**6**
**Resources expended**
Guest imam
Cost of generating funds
Mosque and madrasa
7, 9
Total charitable activities
Governance costs
8
**Total**
**7**
**Support costs**
Azan receivers
Cleaning and waste disposal
Council tax
Depreciation
10
Equipment expensed
Fire & security
Insurance
Legal & professional
Light & heat
Others expenses
Pension
Printing & posting
Repairs and maintenance
Staff costs
9
2nd Imam
Stationery & printing
Teachers
Telephone/ fax / broadband
Water
**8**
**Net incoming / (outgoing) resources for the year**
**Net incoming / (outgoing) resources for the year are**
**stated after charging (crediting) the following:**
Accountants' remuneration|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2021**
**2021**
**£**
**£**
250
-
250
-
89,300
-
89,300
-
1,810
-|**Total**
**Funds**
**2021**
**£**
250
250
89,300
89,300
1,810|
|---|---|---|
||**91,360**
**-**|**91,360**|
||**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2021**
**2021**
**£**
**£**
788
-
2,380
-
3,080
-
12,697
-
140
-
1,356
-
4,194
-
2,810
-
15,141
-
4,588
-
451
-
1,570
-
1,241
-
23,746
-
10,200
36
-
3,220
-
367
-
1,295
-|**Total**
**Funds**
**2021**
**£**
788
2,380
3,080
12,697
140
1,356
4,194
2,810
15,141
4,588
451
1,570
1,241
23,746
36
3,220
367
1,295|
||**89,300**
**-**|**89,300**|
|||**2021**
**£**
1,810|
|||**1,810**|
12
## **9 Staff costs**
|||
|---|---|
|**Staff costs**
Wages and salaries
Social security costs
Pension|**2021**
**£**
19,948
3197
601|
||**23,746**|
|**10**
**Fixed assets: tangible assets**
**Cost**
As at 1 February 2020
Addition
Disposals
At 31 January 2021
**Depreciation**
As at 1 February 2020
Charge for the year
Disposals
At 31 January 2021
**Net book value**
At 31 January 2021
At 31 January 2020
**11**
**Analysis of debtors**
Prepayments and accrued income
Pension|**Fixtures &**
**fittings and**
**equipment**
**£**
126,972
-
-|**Total**
**£**
126,972
-
-|
|---|---|---|
||126,972|126,972|
||89,859
12,697
-|89,859
12,697
-|
||102,556|102,556|
||||
||24,416|24,416|
||37,113|37,113
**2021**
**£**
4,738
17|
|||**4,755**|
|**12**
**Analysis of creditors**
Accruals and deferred income
Taxation and social security|**2021**
**£**
3,652
1,052|
|---|---|
||**4,704**|
13
## **13 Analysis of charitable funds**
|**Analysis of fund movement**
**Unrestricted funds:**
Unrestricted general funds
Designated funds
**Restricted funds:**
Zakath, fithra, etc|**Balance**
**b/f**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**Fund c/f**
**£**
**£**
**£**
**£**
**£**
145,290
89,532
-91,360
-
143,462
-
-
-
-
-|
|---|---|
||145,290
89,532
-91,360
-
143,462|
||**Balance**
**b/f**
**Incoming**
**resources**
**Resources**
**expended**
**Governance**
**costs**
**Fund c/f**
-
-
-
-
-|
||-
-
-
-
-|
|**14**
**Analysis of cash movement**
Balance b/fwd
Income
Expenses
Opening bal. adj. (accruals & prep's)
Depreciation
Accruals
Prepayment
Pension & tax
Nest & PAYE
Balance c/f|104,400
89,532
-91,360
3,944
12,697
3,652
-4,738
4,248
-3,381|
|---|---|
||118,995|
14