Registered number: 08300626
## **LOXFORD MUSLIM SOCIETY TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2020**
Accountax Consultants UK Ltd
Chartered Certified Accountants & Registered Auditors
The Basement, Goodmayes House 45-49 Goodmayes Road Ilford
London IG3 9UF
## **Loxford Muslim Society Trustees’ Report and Unaudited Financial Statements For The Year Ended 30 November 2020**
Contents
|Contents||
|---|---|
||**Page**|
|Company Information|1|
|Trustees Report|2|
|Independent Examiner Report to trustees|5|
|Statement of financial activities|6|
|Balance Sheet|7|
|Income and expenditure account|8|
|Notes to the Financial Statement|9|
**Loxford Muslim Society Charity Information For The Year Ended 30 November 2020**
**Trustees** Mr Sajjad Anwar Mr Alimur Al-Razi Mr Riasat Ali Rana **Charity Number** 1149964 **Registered Office** 117 Hampton Road Ilford IG1 1PU **Accountants** Accountax Consultants UK Ltd Chartered Certified Accountants & Registered Auditors The Basement, Goodmayes House 45-49 Goodmayes Road Ilford London IG3 9UF
Page 1
**Loxford Muslim Society Charity No. 1149964 Trustees' Report For The Year Ended 30 November 2020**
The trustees present their report and the financial statements for the year ended 30 November 2020.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The charity is a Private Limited Company by guarantee without share capital use of 'Limited' exemption, governed by memorandum and articles incorporated 20 November 2012.
## **Organisational Structure**
The Charity is a registered charity in England, number 1149964 and is constituted under a memorandum and articles dated 20 November 2012. The trustees are responsible for the general control and management of the charity. The trustees give their time freely without any remuneration. The trustees meet on a regular basis and are responsible for all decisions taken in relation to the overall control and strategic management of the charity.
There are few employees on the payroll, their sole job description is Islamic teachings.
## **Recruitment, Appointment and Training of Trustees**
The existing trustees are responsible for the appointment of new trustees. New trustees are brought into the organisation, when required, on the basis of eligibility, competence, specialist knowledge and skills. It is the policy of Loxford Muslim Society that, upon induction, each trustee is given a copy of the trust deed, the latest accounts (if available), recent meeting minutes and guidance regarding the policies and procedures adopted by the charity.
## **CHARITY OBJECTIVES**
The objective of the charity is mainly to provide Prayer Services, Community Gatherings and Lectures, Quran Education (age 5-12), Public celebration of religious festivals and activities for the community. Charity is also working to relieve hardship, poverty and sickness by provision of support and grants to individuals.
## **Public Benefit**
In carrying out this review the trustees of 30 November 2020 have taken regard of and comply with the Charity Commission's general guidance on public benefit and in particular its supplementary public guidance on advancement of the religion of Islam for the public benefit in accordance with the teachings of Islam in such a way by providing educational and curricular study support activities and to provide private and community worship through conducting weekly services, festival prayers and supporting the poor.
## **Future Plans**
Charity is committed to provide continuous support to the people in need and also strive for creating a better society by contributing in the areas of education or training, the prevention or relief of poverty, promoting good relations between persons of different faiths, and promoting respect of the beliefs and practices of different religious faiths.
## **FINANCIAL REVIEW**
The principal funding sources of 30 November 2020 during the year were donations from various individuals and Unrestricted Grant from the council.
Below are detailed activities carried out by 30 November 2020 between 1st December 2019 to 30th November 2020.
## **Jumu’ah Salaah:**
Congregational onsite religious services of all faiths were stopped nationally due to the COVID-19 pandemic between March 2020 to July 2020. In July 2020 when the UK allowed religious services to resume Loxford Muslim Society on 17[th] July at the first legal opportunity arranged for communal worship to be facilitated and continued weekly throughout this period. However the prayers had to be held in an alternative smaller group and following the guidelines of Local Authorities for men were facilitated. Other than Friday Jumu’ah salaah the congregation was split in to smaller groups to allow for social distancing and management of all other safety measures.
## **Madrasah:**
Loxford Muslim Society Madrasah section was close when the COVID-19 pandemic was announced to protect the families and community. The national lockdown prevented face-to-face teaching and so we continued the children’s education online using Zoom. This not only continued learning but also supported the children to communicate with their teacher and peers.
Page 2
**Loxford Muslim Society Charity No. 1149964 Trustees' Report For The Year Ended 30 November 2020**
## **Daily Prayers:**
Daily community congregational prayers were stopped since March 2020 and only resumed again partially in August 2020 due to the ongoing national COVID-19 pandemic. Throughout the year monthly Loxford Muslim Society prayer timetables were distributed and shared with residents so prayers could effectively be offered remotely.
## **Tarawih Salaah:**
This was cancelled in all Mosques in 2020 due to the COVID-19 situation. Muslim families conducted these prayers privately in their homes and Loxford Muslim Society provided guidance on this to the community and shared the Ramadhan timetable for fasting and prayer times.
## **Eid-ul Fitr Prayer:**
This was cancelled in 2020 due to the COVID-19 situation. Loxford Muslim Society provided guidance to the community on the religious duties in these abnormal circumstances and online Sadaqat-ul-Fitr donations were facilitated, which the community normally would donate at the Eid payers.
## **Loxford Muslim Society Ramadhan Food Distribution:**
Loxford Muslim Society offering vital help during the intense COVID-19 pandemic. Loxford Muslim Society managed to distribute over 1000 food packs in May 2020 not only to the local Muslim community but also other needy peoples of this community. We have announced our local area for volunteers to help the community like homeless & disadvantaged and also the peoples vulnerable & suffered from Covid. A local catering company was employed as well as many volunteers to successfully complete this project.
## **27[th] Ramadhan Lecture:**
As Ramadhan was limited to only private worship home, Imam Sahib for Loxford Muslim Society shared an online lecture with the community for the auspicious 27[th] Night of Power to encourage the community and offer support, engagement and unity.
## **Community Pastoral Support:**
Loxford Muslim Society continued to offer regular advice and support throughout the pandemic on religious affairs as well as coping in the challenging situation and how to seek help for anyone in need. Resources to support children were also regularly shared, including online Ramadhan activity packs.
## **Online Fundraising:**
During lockdown donations to charities were significantly reduced and so online fundraising platforms were employed to encourage donations.
## **Eid-ul-Adhaa Qurbani – July 2020:**
Loxford Muslim Society arranged for the community to order Qurbani locally
## **Eid-ul-Adhaa Salah 2020:**
Eid-ul-Adhaa was Friday 31[st] July. This was held in Loxford Muslim Society premises. Five Eid congregations and two Jumu’ah congregations were managed and conducted on the day to facilitate all legal requirements and allow for all safety measures to be implemented for the safety of the community and attendees.
## **Online Lessons:**
Our Imam of the Loxford Muslim Society delivered Hadith lessons for adults running daily in the evening mostly using WhatsApp.
Page 3
Loxford hlusllm So¢lely
Chirlly No. l 149964
Truiteti, Rtport FOT Tht Yeir Endtd JO Novtmbtr 20ZO
Trusltcs Ruponjlbllltlti
Thc tsWt¢¢s pre5eni their rtport and the finon¢iil 51aicmenu for ihe year ended JO November 2020
The 51$ Are responsibl¢ for PTepann8 Ihe injstees Report ihe finan¢iDI Jial¢m¢Thu in Kcordonce with thppli¢oble law and
regulalions Under iha¢ law th¢ Trusiees have elected io pr¢parc the finan¢ial s1Ji¢m¢n in a¢¢oidan¢e wiih Unjlcd KJJJgdom
G¢nernlly Accepied AccounlLll8 Practice Iunii¢d Kingdom Accountin8 Sthndrsrds ond opplicablc Und¢T ¢ompany law Ih
Tnjstces musi nol approve th¢ f)n#n¢ial siaicmenis unl¢sJ Ih¢y )r¢ 5alisfi¢d Ihal ih¢y giv¢ a tru¢ fair view of Ihc slal¢ of affain of
th¢ ¢ompaThy olthe pfofii or loss of th¢ compoThy for ¢J)ai pcriod. In prepann8 Ihe financial 51aicmrnls Ihc Trusi¢es arc rc4UJT w.
s¢leci suitsbl¢ a¢¢o¥niin8 policies and IhEn apply ihem ¢on$iJl¢nily:
makc Judgmenis and Bc£ounlinB eslimaies Ihai are Tea50nablc and Prudcnl..
prepar¢ th¢ fm3n¢i41 sutements on ihe going ¢on¢ern basi$ unl¢y$ 1118 Inoppropriote lo presume thai Ihe Tru51 will ¢oniinue in
services.
The mJst¢e$ responsible for keepin8 udequtsie a¢¢ouniinB records Ihat sJr¢ $uffJ¢i¢nt 10 show and explain th¢ trnsij transa¢iions and
disclose wilh Tcasonable JcEurA¢y tsi any ilme the financJJl position of Ihe company. Th¢y &r¢ rLl$o responsiblc for safeguordlng ¢he
sets of the m1 hence for taking Teosottthbl¢ $t¢ps for the preveniion fynd deteciion of fraud and oiher Jne8ulanlJ¢$.
Trusiet*'
Th¢ TnJste who held office during th¢ year Were u follow5..
MT S&JJad AnwAr
MT Alimur -RazI
Mr 25a1 AIL Rana
SMAII Conbp•ny Rulei
Thij report h*$ b¢¢n prepared in a¢cordance wilh the $pe¢ial provisions tel4lLll8 io compunie5 5ubJ¢¢i to the small cornpani¢s' T¢8im¢
within Part 15 of the Companies A¢1 2006.
On behalf of Ihe bo•
Mr Alimur Al-RKi
Trusiee
25103n022
Page 4
**Loxford Muslim Society Accountants' Report For The Year Ended 30 November 2020**
We report to the charity trustees on our examination of the accounts of the Trust for the year ended 30[th] November 2020.
## **Trustees & Examiner Responsibilities**
As the charity’s trustees of the foundation, you are responsible for the preparation of the accounts in accordance with the requirements of the charities Acts 1992 and 1993.
Having satisfied our self that, the accounts of the charity are not required to be audited for this year as the income is below threshold and are eligible for independent examination, it is our responsibility to:
- To examine the financial statements under section 145 of the Charities Act 2011 (“the 2011 Act”).
- To follow the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act).
## **Independent Examiner Statement:**
We confirm that no material matters have come to our attention which gives us cause to believe that:
- accounting records were not kept in accordance with charities commission; or
- the accounts do not accord with such records; or
- the accounts do not comply with relevant accounting requirements other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or the accounts have not been prepared in accordance with the Charities SORP (FRS102).
We 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 accounts to be reached.
Accountax Consultants UK Ltd Chartered Certified Accountants & Registered Auditors The Basement Goodmayes House, 45-49 Goodmayes Road Ilford
IG3 9UF
Page 5
## **Loxford Muslim Society Statement Of Financial Activities For The Year Ended 30 November 2020**
|**Notes**
**Income and endowments from:**
Donations and legacies
**8**
**Total**
**Expenditure on:**
Charitable activities
**9**
**Total**
**Net income**
Transfers between funds
**Net movement in funds**
**10**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
**10**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Endowment**
**Funds**
**Total Funds**
**£**
**£**
**£**
**£**
**2020**
**2020**
**2020**
**2020**
53,179
-
-
53,179|
|---|---|
||**53,179**
**-**
**-**
**53,179**|
||(18,316)
-
-
(18,316)|
||**(18,316)**
**-**
**-**
**(18,316)**|
|||
||**34,863**
**-**
**-**
**34,863**|
||-
-
-
-|
||**34,863**
**-**
**-**
**34,863**|
||-
-
-
-|
||**34,863**
**-**
**-**
**34,863**|
Page 6
-oi(ord lullIn7 %i>rltly
,li lll 30 Nolrnibcr 2020
2020
ID19
Nolei
CURRENT A.SSET.S
Dcbiors
Cosh ai bank rtnd in 114thd
336.458
37.769
327.458
21,715
10
374.227
J49.173
Cr¢dlior5: Amounli F¥lllng Due Ivllhln Ont Yeir
B09
ET CURREYT ASSETS ILIABILITIESI
374,227
348J64
TOTAI. ASSF.TS LESS CURRENT LIABII.ITIF.S
Crcdlior5: AmourÈts FAlllng Due After hlore Thin
One Y¢•r
J74,2Z7
348 J64
18J81
NET ASSETS
373 J89
338.526
lty¢omc and IxpetJdiiur¢ Accouni
373.389
338,526
UNRESTRICTED FUNDS
373 J89
338J26
For Ih¢ yeor ¢nding 30 Novernbcr 2020 Ihe charity wlls eniiiled io exemption from 4udil as the ihrejhold h4$ not yd Ix¢n cross¢d.
Truiteej. r¢sponslbllltl¢J:
The niembers hDv¢ tsoi i¢quir¢d th¢ ¢ompony10 obiJt2J 8udii in accordAnce WLih charities commiJJion.
The Ttwsiees acknowl¢dge th¢ir r¢sponsibilitL¢8 forcomplyinB with the requirements of Ihe Aci with r¢sp¢¢i 10 COun1¢n8
r¢¢ord$ and the pr¢paraii&n of•¢¢ounis.
Thu¢ u¢¢ounis hav¢ bcen prepared itt accordance wilh the provision5 1ppli¢nbl¢ lo ¢hwi¢i¢s ¢ommiuion.
On beliaifof the boArd
Mr AlimuT AI.R)ti
Tn1¢¢
2510312022
Pttge 7
## **Loxford Muslim Society Detailed Income and Expenditure Account For The Year Ended 30 November 2020**
|**INCOME**
Donations
Grants and subsidies received
**GROSS SURPLUS**
**EXPENDITURE**
Wages and salaries
Employers NI
Subcontractor costs
Rates
Light and heat
Repairs and maintenance
Printing, postage and stationery
Bank charges
PDQ charges
**SURPLUS FOR THE FINANCIAL YEAR**|**2020**
**£**
**£**
28,179
25,000
**53,179**
10,477
-
-
1,479
4,159
300
-
371
1,530
**(18,316)**
**34,863**|**2020**
**£**
**£**
28,179
25,000
**53,179**
10,477
-
-
1,479
4,159
300
-
371
1,530
**(18,316)**
**34,863**|**2019**
**£**
10,246
223
13,000
3,837
3,367
1,018
390
81
-|
**£**
60,133
**-**|
|---|---|---|---|---|
|||**53,179**
**(18,316)**||**60,133**
**(32,162)**|
||||
||
|||**34,863**||**27,971**|
Page 8
**Loxford Muslim Society Notes to the Financial Statements For The Year Ended 30 November 2020**
## **1. Accounting Policies**
## **1.1. Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102), and with the Charities Act 2011.
## **1.2. Going Concern Disclosure**
The Trustees are not aware of any material uncertainties about the charity’s ability to continue as a going concern. The financial statements have therefore been prepared on the basis that the charity is a going concern.
## **1.3. Income**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy and there is certainty of receipt.
Donations and legacies: This comprises all incoming resources from donations and gifts collected directly and income from fundraising events during the year.
## **1.4. Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party, it is probable that settlement will be required and the amount of obligation can be measured reliably.
## **1.5. Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements
## **2. Foreign currency translation**
The financial statements are presented in Sterling (£).
## **3. Average Number of Employees**
Average number of employees, including Trustees, during the year was as follows: 1 (2019: 1)
|**4. Tangible Assets**
**Cost**
As at 1 December 2019
As at 30 November 2020
**Depreciation**
As at 1 December 2019
As at 30 November 2020
**Net Book Value**
As at 30 November 2020
As at 1 December 2019|**Fixtures &**
**Fittings**
**Computer**
**Equipment**
**Total**
**£**
**£**
**£**
10,970
525
11,495|
|---|---|
||10,970
525
11,495
10,970
525
11,495|
||10,970
525
11,495|
||-
-
-|
||-
-
-|
## **4. Tangible Assets**
Page 9
**Loxford Muslim Society Notes to the Financial Statements For The Year Ended 30 November 2020**
|**5.** **Debtors**
**Due after more than one year**
Other debtors
**6.** **Creditors: Amounts Falling Due Within One Year**
Other taxes and social security
**7.** **Creditors: Amounts Falling Due After More Than One Year**
Other creditors
**8. Donations & legacies**
**Unrestricted**
**Funds**
**2020**
**£**
Donations from individuals
28,179
Grants and Subsidies
25,000
**53,179**
**9. Expenditure on charitable activities**
**Unrestricted**
**Funds**
**2020**
**£**
Wages and salaries
10,477
Employers NI
-
Subcontractor costs
-
Rates
1,479
Light and heat
4,159
Repairs and maintenance
300
Printing, postage and stationery
-
Bank charges
371
PDQ charges
1,530
**18,316**|**Restricted**
**Funds**
**2020**
**£**
|||**2020**
**£**
336,458
**336,458**
**2020**
**£**
-
**-**
**2020**
**£**
838
**838**
**Total**
**Funds**
**2020**
**£**
28,179
25,000||**2019**
**£**
327,458|
|---|---|---|---|---|---|---|
|||||||**327,458**|
|||-
-
**-**
-
-
-
-
-
-
-
-
-
**-**|||
|**2019**
**£**
809|
|||||||**809**|
|||||||**2019**
**£**
9,838|
|||||||**9,838**|
|||||||**Total**
**Funds**
**2019**
**£**
60,133
-|
|||||**53,179**||**60,133**|
||**Restricted**
**Funds**
**2020**
**£**
|||**Total**
**Funds**
**2020**
**£**
10,477
-
-
1,479
4,159
300
-
371
1,530||**Total**
**Funds**
**2019**
**£**
10,246
223
13,000
3,837
3,367
1,018
390
81
-|
|||||**18,316**||**32,162**|
Page 10
## **Loxford Muslim Society Notes to the Financial Statements**
## **For The Year Ended 30 November 2020**
## **10. Cash at bank and on hand**
|Cash at Bank & on Hand|**2020**
**£**
37,769
**37,769**|**2019**
**£**
21,715|
|---|---|---|
|||**21,715**|
## **11. Statement of funds**
|**Unrestricted Funds**
General funds
**Restricted Funds**
Grant and subsidies received
**Total Funds**|**At 1st Dec**
**2019**
**£**
338,526
-
338,526|**Income**
**£**
53,179
-
53,179|**Expenditure**
**£**
(18,316)
-
(18,316)|**At 30th**
**Nov 2020**
**£**
373,389
-|
|---|---|---|---|---|
|||||373,389|
## **12. Trustees Remuneration**
No trustees have received any payment and benefits or remuneration from the company during the year.
## **14. Related Party Transactions**
There were no transactions with related parties in the year.
Page 11