Accountancy Solutions
## Al-Salam Trust
Financial statements for the year ended 31st May 2022
## Charity number: 1152144
Charitable Incorporated Organisation Registered England and Wales
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**Al-Salam Trust Contents of the financial statements for the period ended 31st May 2022**
|**Al-Salam Trust**
**Contents of the financial statements**
**for the period ended 31st May 2022**|**Al-Salam Trust**
**Contents of the financial statements**
**for the period ended 31st May 2022**|
|---|---|
|_______________________________________________________________________________________________||
||Page|
|Administrative Details|1|
|Trustees Report|2 - 3|
|Independent Examiners Report|4|
|Receipts and Payments Account|5|
|Statement of Assets and Liabilities|6|
|Notes to the accounts|7|
**Al-Salam Trust Administrative details for the period ended 31st May 2022**
_____________________________________________________________________________________
## **Registered Charity number**
**Registered Charity number** 1152144 **Date of registration** 22nd May 2013 **Trustees and Management Committee** Labib Ahmed - Chair Ghassan Dhalai - Sectretary Abdulla Mohamed - Treasurer Badr Ahmed Ali Saleh Saad Waly Albadry Ahmed Daly Tawfiq Al-Zindani
## **Administrative address**
23 St Stephens Road Rotherham South Yorkshire S65 1PJ
## **Bankers**
HSBC Bank Plc 35 College Street Rotherham S65 1AF
## **Independent Examiner**
Heera Singh FMAAT HSL Accountancy Solutions Ltd Enterprise House 61a Carr House Doncaster DN1 2BY
Page 1
**Al-Salam Trust The trustees present their annual report for the period ended 31st May 2022**
_____________________________________________________________________________________
## **Governing document**
The organisation is operated under the rules of its constitution which was adopted 16th April 2013.
## **Organisational structure and management**
The Al Salam Trust, previously known as the Al Salam Foundation, operated as a Charitable Incorporated Organisation (CIO), registered on 22nd May 2013 with the Charity Commission. The organisation is governed by the Trustees, who determine strategic direction and policy. The day to day operation is also carried out by the Trustees.
## **Appointment of trustees**
The Trustees are appointed under the rules of the constitution. There must be a minimum of six and a maximum of nine Trustees. The current Trustees were appointed at the inauguration meeting.
## **Risk Management**
The trustees have a duty to identify and review the risks to which the Charity is exposed to and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **Objectives and activities**
The Charity's objects, as set out in its governing document, are;
- To establish an Islamic educational centre
- To cater for the religious, cultural, educational and social needs of Rotherham's Arabic speaking communities primarily but not exclusively
- To promote better community relations for the good of society
- To work towards the relief of poverty
## **Main activities and Public benefit**
In planning the activities during the year the Trustees have considered the Charity Commissions Guidance on public benefit. The Trustees have ensured that the organisation has worked to forward it's aims and objectives.
## **Spiritual and Religious Guidance**
Masjid Al-Salam provides a welcoming, spiritual environment where both men and women pray with peace of mind and a sense of belonging. The Imam is inundated with questions around religious and ethical issues and he is always available and willing to answer questions in relation to the Muslim faith and also organises timely study circles around various topics of interest.
## **Ramadan**
The Trust ensured that the Masjid was ready and equipped to deal with the extra attendances during the Holy month of Ramadhan, in doing so ensuring the safety and well-being of everyone during both standard prayers and Tarawih prayers.
## **Eid Prayers**
Eid Al-Fitr and Eid Al-Adha are to two main celebrated holidays in the Islamic year. The first celebrates the end of the Holy month of Ramadhan and the latter celebrates the performance of pilgrimage (Hajj). Both occasions are well attended by all age groups. Due to the large number of worshippers, prayers are performed in open space (weather permitting). Food and drinks are prepared in advance by members of the community and administered through volunteers in celebration after each Eid prayer.
## **Friday Prayers and Sermons**
Friday (Jumu’ah) prayer is attended by hundreds of worshippers and is the main platform for delivering the Friday prayer sermon that usually focuses on social issues affecting our communities.
Page 2
**Al-Salam Trust The trustees present their annual report for the period ended 31st May 2022**
## **Madrassah**
Establishing a Madrassah has been integral to the Mosque’s mission. The Masjid continues to deliver Islamic educational classes for children at various times throughout the week. These classes are important to not only teach the Quran, but to explain the ethics and manners of Islam, i.e., one’s duty towards their parents, relatives, community and society as a whole.
## **Volunteers**
It is important that we recognise and value the role of volunteers supporting the Trust. The Trust benefits greatly from dedicated, committed volunteers, from those helping with fund-raising, activities and maintenance within and outside the building, to members and trustees helping to drive the Trust and its work forward.
## **Funeral Prayers and Services**
The Masjid has recently completed a dedicate washroom for the deceased and is available for use whenever needed. Funeral prayers are also performed within the Masjid and support is available to bereaved families whenever required.
## **Statement of trustees' responsibilities**
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended during that year. In preparing those 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; where applicable
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements; and
- 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 which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011.
They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees declare that they have approved the above report. Signed on behalf of the trustees
Page 3
**Independent examiners report to the trustees of Al-Salam Trust for the period ended 31st May 2022**
I report on the accounts of the charity for the year ended 31 May 2022 which are set out on pages 5 to 6.
## **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 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
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 statement**
In connection with my examination, no matter has come to my attention:
- 1 which gives me reasonable cause to believe that, in any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr Heera Singh FMAAT HSL Accountancy Solutions Ltd Enterprise House 61a Carr House Doncaster DN1 2BY
Date: 23[rd] February 2023
Page 4
**Al-Salam Trust Receipts and Payments Account for the period ended 31st May 2022**
|**Receipts**
Donations
**Total receipts**
**Payments**
Building development
Bank charges
Insurances
Printing
Professional fees
Utilities
Imam wages
**Total payments**
**Net payments/receipts**
**Balance brought forward at 1st June 2021**
**Balance carried forward at 31st May 2022**|**General Restricted**
**Total**
**Total**
**Fund**
**Fund 31/05/2022 31/05/2021**
**£**
**£**
**£**
**£**
6,126
6,126
8,938|
|---|---|
||**6,126**
**0**
**6,126**
**8,938**|
||56
56
9,563
42
42
0
723
723
740
0
0
25
200
200
200
3,811
3,811
4,290
0
0
3,183|
||**4,831**
**0**
**4,831**
**18,000**|
||1,295
0
1,295
-9,062
10,768
0
10,768
19,830|
||**12,063**
**0**
**12,063**
**10,768**|
Page 5
**Al-Salam Trust Statement of Assets and Liabilities for the period ended 31st May 2022**
|**Monetary assets**
Cash at the bank
**Fixed assets for charity use**
Freehold property
**(Inc fixtures and fittings)**
**Creditors**
Accountancy fees|**General Restricted**
**Total**
**Total**
**Fund**
**Fund 31/05/2022 31/05/2021**
**£**
**£**
**£**
**£**
12,063
0
12,063
10,768|
|---|---|
||350,000
350,000
350,000|
||200
0
200
200|
||200
0
200
200|
The financial statements on pages 5 and 6 were approved by the Trustees and signed on their behalf by:
Page 6
**Al-Salam Trust Notes to the financial statements for the period ended 31st May 2022**
## **1 Accounting policies**
## **1.1 Basis of preparation**
These financial statements have been prepared under the historical cost basis and in accordance with the Charities Act 2011 and related Regulations.
As the charity's level of income is below £250,000 the management Trustees have opted for the accounts to be prepared in a receipts and payment basis. This is in accordance with the Charity Commission guidelines for small charities and is seen as more appropriate for this project.
## **1.2 Fund Accounting**
Incoming resources that may be applied for the charities general purposes are treated as unrestricted incoming resources and are credited to the unrestricted fund.
Where a donation or grant is required to be used for a specific purpose, the amount concerned is treated as restricted income and is credited to the appropriate restricted fund.
## **2 Tangible fixed assets**
The freehold building is stated at the insured valuation of the building including its fixtures and fittings. No depreciation has been applied as the trustees consider that this is a fair reflection of the value of the building.
## **3 Trustees remuneration, benefits and expenses**
There were no trustees' remuneration in the period of these accounts.
## **4 Loans**
There were no loans to the Charity in the period of these accounts.
Page 7