Charfty number. 11S1796 UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEIIIBER 2023 Prep*r•d By: Lèver Bro8 & Co Charted Acthuntants First Flctyjr, 89) G0t West Road Osterley VI18 l¥leworth TW7 4PU
Hall•4Jurnuah FINANCWL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 TRUSTEES MrT PAushtaq BSC FCCA rA Bacojs Mrz Mu8htsq REGISTERED OFFICE 168 Hoklers Hill Road London NWT ILU CHARrrY NUMBER 1151796 ACCOUNTANTS Lever Bros & Cc+ Charted A¢))untsnts First Fbor. 690 Great West Road 08tertey Village I¥WOr1h Tvn 4PU page 1
HallJuU•h ACCOUNTS FOR THE YEAR ENDED 31 DECEM8ER 2023 CONTENTS PJe Report Oft Twstees IndeFendent Ex8rninè¢8 Statement Statement of FlnandaIActiv.&$ 10 Balanc Shoot NoteB to the Accounts 12to13 D0tai*d St•twn¢ftt of Fwiandal AcaNiti 14 page 2
Hall84Jumuah FOR THE YEAR ENDEO 31 DECEMBER 2023 TRUSTEES, REPORT The tnjstees present their report and accounts for the year ended 31 December 2023 .The trustees present this Truslee5' Rgport for the charity Halls4Jumuah for the year ending 31 Dmber 2023 The trustees confirm that this report cornplies with the currènt $¢atutory requi ments,. the financial stslements have been prepared in gwordan(e th Accounting and Repothng by Charities". Statement of Recommended Practice 8ppli¢able to charities ppang their accounts in accordan wth the Financial Reporting Stsndard applicable in the UK an¢J Republic of Ireland IFRS 1021, Icharitbs SORP IFRS 10211. PRINCIPAL ACTIVITIES The principal activity of the charfty in the yoar under review was the hiring ol halls for r•ligious frKlay prayer And worf(ing with other chanknes . STRUCTURE GOVERNANCE AND MANAGEMENT a CoTrststutN)n The charity is govemed by Ih? objects and ruks adopted on the S 4)ri12013. The charity is governed by the objects and rules by adopting The Charits'es Act 2011 guidelines. b Methocl of appointment or etecth)n of Trustees The day to day activities of the charity is the fysponsibilily of the knstses who a also the first trustees under the terms ol the Trust Deed The minimum number of trustees is the. New trustee$ must be appointed by a resolution of tnJ8tees passed at a spec¥al meeting under dause 15 of this deed. c Polri85 adopted for the induction and training of Trustees Thè charity provides an induc*on pad( to all appointgd trustees that includes the Trust Deed, latest finandal statemènt# and the charity CommisSn Booklet CC3. The Essential Trustee. New trust8e$ will also be provided the qUId training by existing or outgoing tnJ$tees. as well as on- the- Job training. through participation of trustees as approprTaie d OrganisatioTral structurÈ and decision rnaking The charity i$ 9ovemed by tha trustee$ who are responsible for setting the strategic direction of the charity and for establishing the required policy. The tnjstees meet as often as reqUId for the operation ol the thatrty. The trustees have the pow81 lo buy, sell 01 transfer any land and buildings Wh must be approved. The trustees have the power to raise funds. borrow rnoney, cooperate ¥th oth•r charities, employ and rernunerale staff and any other lawful aaion8 that are e$Sary for the aChverneTht ol the objects'ves. page 3
HallsLlumuah FOR ThE YEAR ENDED 31 DECEMBER 2023 TRUSTEE5' REPORT RSsk managemant The Iru$iee5 have assessed the major risks to whkh the charity is exposed. In particular those lated to the operations and finane88 of the charity, 8nd arè satisfiÈd that SyStÈm8 and prOre$ are in place to mitigate their exposure to the major risks OBJECTIVES AND ACTIVITIES Policie5 and objectives Halls4Jumuah was set up in order to overcome the difficulties fa by Muslirns when performiro their FraY Prayers in the Boroughs of City of London and Islinglon and to enable Muslims working in or ar04Jnd thè City to perfom their obligatory Fnday prayets. The principal objecl of Ihe charity is to provide the following. The 9dvanmnt of th• Islamic faith in the City ol London and Islington lorthe benefit of the public through provions of premises lor Friday Conggat)nal prayer meetings. Each year our twste85 r8v18w our objectives and actNlties to ensu they contlnue to fie¢t our aims In carying out this review the twstees have considered the Charity Cornmission's general guidan on public benefit and in particular it$ SUpprnetary public guidanc8 on the advancement of religion for the publle benefit. There have been no charrfjes In the objectives Sin the last annual report. b Strategies for achieving objective5 To e51abli5h, control and maintain Ihe place of w0h1P for the advaneèmsftt ol rèligion and •ducation. Raise the required funds from voluntary donations from tho8e using the ¢harity in order to meel Ihe rAJrrenl and ongoing costs of pvling these seTvices. e Activities for 8thVIng objectives Acfvanment of Religion The Ch8rity provid85 prayers facilities at a number ol diffe Trt venu?5 èvery Friday lo cover th8 Friday congregational prayer5 Education Education is an Èssenlial oective ol our charity The charity ploye$ &dutK)n for Mu$lirns through carelully prepat¥d sernions by our bank of khateebs. d. Grant making poi1c$ The charity provide5 aid to UK regISted charitable institutions which are involved in th£ sUPPOrt ol educats"oTr, childL3re, hoatthcare and other chantable purp¢)ses both wilhin the UK and worfdwhle for the poor when the need arise5 at the trustees, disCretn. page 4
HaIlSUmUlh FOR THE YEAR ENDED 31 DECEMBER 2023 TRUSTEES. REPORT Public benefit The trustees are awa of their obligations wrth respect to adhering io Section 4 of the Charitiès Arl 2011, the public ben8fft requirement through regular brfiTh9 updates. l. Volunteers Volunte8rs are an irnportant resour in both our lailh and community woth. The charity is grateful for the efforts ol rts many communty volunteers arg invdyed in pparatiOn of Ihe halls for prayers aThJ for18a¥in9 the hall in a rnann?i that befits lulfilling Ouf responsibilrty. The ehanty has a volunteer coordinator to ensure that best value is derived frorn the effort5 of our volunteers. A¢HIEveMeNTS AND PERFORMANCE Faci1it185'. Halls4Jumuah was onginally established at Betty Brunker Hall, Mora Street. EC1V 8EH. trustees a pkased lo gcwmmodate the rising demand and tsjrtsntly thèrè arè now thè followiThg halls.. -Betty Brunker Hall Mora Street l Lever Street, Islington, London EC1V SHE -The Dutch Centre 7 Austsn Far$, The City. LoThdon EC2N 2HA 0en Lane Sport &Fitnès5 Fann Street. London EC1Y OSH -The Cty Centre 80 Basinghall Street. London EC2V SAR -st Vedast Hall. Foster Lane. London EC2V SHH -Portsoken Communily Hall, 20 Litt Street. Lon(lon E18AA The Outeh Centre holds tso cOnggatIOnal prayers. Each of the halls a hId on an hourly basis. Th8 charity is undergoing further expansion and is actively exploring optsgns lo hire or rent additional facilities. Each hall services the need for 11$ given location The goodwill generated in thè area cannot be rneasured It alkjws lor the Muslim and non-muslim comrnunrty to interact in a healthy manner. During the year, the City Centre stopped hiring their hall. We continue to pla 9at irnportance on 8haring a good understandSng of Islam with our non-muslim eornmunrty whifst gaining an understsnding ol their culture and tradrtions page 5
Halls4Jumuah FOR THE YEAR ENDED 31 DECEMBER 2023 TRUSTEES. REPORT FINANCIAL REVIEW Reserves policy In order that the chanty ean provide the required level of administration and support costs on a o)n$istent and ongoing basis it continues to hold at least 1 y8ar5 operating co¥t$ as surplus in the bank aceouni. At the end of the year, the charity held general funds as shown in the Statement of Financial Activites. The trustees are of the opinion that this level of reserves is rnor? than sufficient lo cover the day to day running $¢ of the charrty. b Results The sU4ts of the tharity ¥how8 that it had a surplus of £12.130 in the year. Financial management polic4es The is a Se9gatIon of duties behveen the book keeping and revEw of the financsal statements. which are unLlertaken by two separate individuals The managetnent accounls a reviewe¢J by a qualified accountant. PLANS FOR THE FUTURE a. Futurè devèlopments The short term objectnie of the Iru5t•es are to find further venues in and around the City of London. Covid-19 and Going Concern The econc>my has opened, and we have seen a n5e in the number of Muslims attending the Fnday Prayers throughout the year. The tnJslee8 have assessed Going Concem and we feel that the charity 15 able to pay for tts liabilities as they anse. The goo(hYill frorn the hall provider5 has shown that they are adY and wailing to resume hiring halls to us. Vve are naturally feeding the demand, which has been slowly increasing and as at 31112123 we had six halls operating. Sub8equent to the year end. at the time of signing the trustees report we had six halls operabng by the grace of God. STATEMENT OF TRUSTEES RESPONS181LITIES Th8 trustees a responble for preparing the Tiu$tsg$' report and the financial statements in ac[dan with gppli¢able law and United Kingdom A¢utir0 Standard¥ (United Kingdom Generally Aecepied Accounting Practi1. The law app1i&Hble to Charities in England & Wales requires the trustees to ppare fin8ncial statements for each finan¢ial year which give a true and fair view of the stsle ol affairs of the charity and of the ino)ming $oUr$ and application ol resourees of the charity for that period In wepanng these financial ststements, the trustees are required to.. page 6
Halls4Jumuah FOR THE YEAR ENOED 31 DECEMBER 2023 TRUSTEES. REPORT -sele¢t suitable awounting p)liues and then apply them consis18nUy,' observe the method5 arHJ principlès in the Charities SORP,. -make judgrnenls and ¢$timates ihat are reasonable and prudent-, .prepare the financial slatem8nls on tho gc#ng conwn basis unles5 It is inapproKYiate to pSuM0 that thè rharity will eonbnu8 in op8raklOn. The Iruslees 3re responsiblp for keeping proper 3ccountlng records thai disclose 'ith reasop.able ac¢uracy al any Iirne the financial posilion of the rharil! anrj enable Ihem tD 8nsure thai the fin2ncial slaiemenls comply with Ilip Charilie5 Act 2011, the Ch3rtly IAcLoun15 and Fleportsi R&guiAiions 2008 aiid Ilie provision8 ol Ihe Trust Oeed They arA also resoon51ble lor sèfeguarding the assets of Ihe charity and Ilitivhy lak* feasunable Steps for Ihe preven11017 and d21e¢iion of fr3bd ad oib.er irregalarilies. Thls r8POrt Was approved by the Board of Trustees on 29 October 2024 and sign8d their behalf, by.. On behalf of the Ir T NIu5hlaq Trustee Ha1154Jumuah page 7
Hall¥4Juffluah INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HALLS4JUMUAH I report on the aco)unts ol the company for the year ended 31 D9mber 2023 This report Is made solely to the trusiees as a bcxy. in accordan with the Charities Act 2011. My examination has been undertaken so that I might state to the tnjstees those matter¥ l affl wuired to slate to thern in an independent exarninerfs report and for no other purpose. To the fullest extent permitted by law, I do Thot accept or assume responsibility to anyone other than the charity and the trustees as a body. for my examination, for this POrt, or for the opinions I have forrned. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAIIIINER The tru8¢ees are Sponble for Ihe preparation ol the aceounts. The ttustees con8Klg1 that an audit is not requiTed for this year under s8Ction 144 of the Charities Act 2011 and that an Independent examination Is needed and l am qualified lo undertake the examinatKJn by being a qualified memberof ICAEW. It is my spOnSibl11tY to.. - examine the accounts under s•th'on 145 of th8 2011 Act., - folbw the procedures laid down in the general DI¢tionS given by the Charrty Commission under section 14515llbl of the 2011 Act,. and state whether pathcular matters have come to rny attention. BASIS OF INDEPENDeNT EXAMINeRS STATEMENT My examtnalion was carried out in accordance bwth gera1 Directions given by the Charity Commission An examination indudes review of the accounting cordS kept by the charity and a comparison of Ihe account5 presented with those records It also includes consideration of any unusual iterns or disclosures in the accounts, and seeking explanations from you as tNslees concernin9 any 3u¢h rnatIe. The procedures undertaken do not provKJe all th8 evidence that would be required in an audit. and consequently no opinion Is given as lo wheth8f the aOunts psent a 'lrue and lair vw and the pOrt is limited to those matters sèt out in the statement below. IMDEPENDENT EXAMINERS STATEMENT In connection wrth my exarnination. no matter has Come to rny attention.. - wh5ch gives me reasonable cause to believe that in any materkil respectthe requirements.. - to keep accounting records in accordance wrth section 130 of the Charities Ad 2011,. and - to prtpare accounts whith aec¢rd with the accoun¢irvJ records, comply wrth the 8ecounting requirements of Chaiities Ad 216 have not been met.. or to which, in my opinK)n, attention should be drawn in order to enable a proper un%Yerstanding of the accounts to be rea¢h¢d page 8
1184JUmh DEpeNDENT EXAIIINER'S STATEMENT FOR THE YEAR ENDED 31 DECEM8eR 2023 4p L•v8f 8ro8 & Co Chartered A¢)untants First Floor. Great West Road Osterfey Village Isleworth TWT 4PU pa9e 9
Halls4Jumuah ststement of Flnan¢lal A¢Uvlties for the year Ènded 31 December 20YJ 2023 2022 Unrostrreted Restrlcted In8 fundg Total rot81 Incom& Incorr* from generated fvnd5 Ineome from tharitable activities Total Income and endowm•Dts Expens8# Costs of generating fuThYs Exp8nditure on Charrtable activities Total Expenses Ng¢ galns on In¥s$tmonts Net Income 52.685 S2,685 8.107 8.106 60.791 40,408 60.791 40,408 33.393 33.393 15.268 48,661 37.632 15,268 48,661 37.632 19.292 17.1811 12,130 2, 776 Transfers b&etn funds Galnslllo$$o$1 on rgvaluatlon of flxgd a$$gsts Net movement in funds: Net Incorne for the year Total fvnds brought forwatd Nètfunds carded fon¥ard 17.1811 7,161 12,131 96.153 108,285 12.130 2, TT6 96.153 93.377 108.284 96, 753 This stalement of financial adivity'es includes all gains and losses recognis&S in the year. All incorng and 9xperltUra derivè from thntinuing activities page 10
H•lls4Jumuah BALANCE SHEET AT 31 DECEMBER 2023 2023 2022 CURRENT ASSETS Cash at bank an(J in hand 110.234 110.234 1.950 98,464 98,464 2.311 CREDITORS.. Amounts falling du• within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT UABILITIES 108,284 108.284 96. 753 96. 153 CAPITAL AND RESERVES Unrestrlctsd funds General fvnd 108.285 108,285 96, 153 96. 153 For the year ending 31 December 2023 the company was entstled lo exempts'on from audit under sectw)n 477 of the Companies Act 2006 relating lo small companies. Tho rn?mbers have not required Ihg wmpany to obtain an audit in acX0rdan wth section 476 01 the Cornpanies Act 2006. The directors acknowledge their responslbilrties for ethptying bwth the requirements of the Act wth respecl to attounting COrdS and the preparation of accounts Those ac¢ounls have be8n pr•pared in a(£ord8nce th the provisions appli¢abb to ¢ompani¢s $ubjo¢t lo th8 small rnpan$ regime. Approved by the board of tru$tO•8 on 29 O¢tob•r 2024 and *lgnod on thelr behalf bv Mr A Baccus TNste pag8 11
Hall#umu1h NOTES TO THE ACCOUNTS FOR THE YEAR ENOEO 31 DECEMBER 2023 I. ACCOUNTING POLICIES la. Basls Of Aecounllng The accounts have been prep8reLI underthe hi8toncal cost convention. The accounts have been prepared in acrx)rdance with FRS102- The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirern¢nts gf the Statement of Recommended Pfaclice, Accounting and Reporting by Charitss. 1b. Incoming Resources All incoming resour8 ar8 included on Ihe Statement of Financial Arlivitvès when the ch8rrty is tegally enbtled to the Income and th8 afflount can be quantified with reasonable accuracy 1¢. Resources Expended Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost lated lo the category Where costs cannot be diellY attributed to particular heading5 they have been allocated to activities on a basis consistent wlh the use of resources 1d. Allocation And Apportionment Of Costs All costs relate to the sngle activity Df Ihe charitable company and are recogTrised accordingly le. Fund Accountlng nStriCted funds Can be used In aeeDrdan with the charitable Objectiv gt the dixyetion of the tiustees. Restricted funds can only be used fof particular restrthd purposes within the objects of the chari¢y. Re$lridions arise when Sperifred by the donor or when funds are raised fof partKular restricted purtose¥. Deslgnated fvnds are fiJThd5 Set a&de by the trustees L)ul of nstriCted general funds for the specrfic future purposes or projeras 2. CREDITORS.. AMOUNTS FALLING DUE TMTHIN ONE YEAR 2023 2022 Other ¢rediiors 1.950 1,950 ?.311 2.311 page 12
HollAJumuah 3. UNRESTRICTED FUNDS Brought Incoming Outgolng Trnntyfers Carried I00rd re$our¢ès resourc•8 forward Gènèrydl fund 96,153 96,153 52,685 52,685 133,3931 17,1611 106,285 4. RESTRICTED FUNDS Brought Incomlng Outgolng TAn8f•rn Carrled forward wour¢e$ Yesour¢e$ fonvard 8,107 8,107 115,2681 115,2681 7,161 7.181 pag¢ 13
Halls4Jumuah Ineomlng ROurC•S forthe year ended 31 December 2023 2023 2022 Incomlng rn$oure8S Incomlng rp$oU¢• from genernted lunds Charltable Actlvlty Ca8h Collected- Halls Gift Aid- Indivhluals donatK)ns Zakat Reived Card Machine Income 7,912 2,520 13.754 36.605 5, T30 1,778 14. 160 18,740 60,791 40,408 60,791 60,791 40.408 40.408 page 14
Ho11•4Jumuoh Expènlos for the year ended 31 December 2023 2023 2022 Exp•n8•8 ¢08ts of 9gner¥tln9 funds Charltable Activitles Insuran Hall carges Awountsncy ts9¥ Kh&teebs reimburserynts Cataker Bank chgrgos Sundry expenses Grant payments 209 16,188 14,065 360 3,745 2, 76Q 2,036 320 14.346 37.632 7.260 4,540 2,874 1.962 15,268 48,661 48,661 37,632 page 15