Accountancy Solutions
Al-Salam Trust
Financial statements for the year ended 31st May 2024
Charity number: 1152144
Charitable Incorporated Organisation Registered England and Wales
[Call: 07926 450 250 ] Email: info@hslaccountancysolutions.co.uk www.hslaccountancysolutions.co.uk
Al-Salam Trust Contents of the financial statements for the period ended 31st May 2024
| Al-Salam Trust Contents of the financial statements for the period ended 31st May 2024 |
Al-Salam Trust Contents of the financial statements for the period ended 31st May 2024 |
|---|---|
| _________________ | |
| 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 2024
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 2024
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;
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To establish an Islamic educational centre
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To cater for the religious, cultural, educational and social needs of Rotherham's Arabic speaking communities primarily but not exclusively
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To promote better community relations for the good of society
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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.
Mosque and Community Facility
Masjid Al-Salam provides a welcoming, spiritual environment where Muslims can worship five times a day and provides an important community facility that assists with building the self-confidence of Rotherham’s Muslims around their faith. Both men and women pray with peace of mind and a sense of belonging.
Spiritual Guidance
The Imam has always been available to answer questions around religious and ethical issues and he is always accessible and prepared to answer questions in relation to the Muslim faith. The Imam and young scholars also organise timely study circles in the Masjid around various topics of interest including the teachings of the Quran and the Sunnah. Over the past year, the Masjid, through its Imam and young scholars has offered online guidance and teachings available via YouTube.
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. As always, food and drink were made available via the community and Islamic education circles followed by Tahajud prayers were offered throughout the latter part of the night.
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 Muslims of all age groups. Due to the large number of worshippers, prayers are performed in open space. Food and drinks are prepared in advance by members of the community and administered through volunteers in celebration after each Eid prayer.
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Al-Salam Trust The trustees present their annual report for the period ended 31st May 2024
Friday Prayers and Sermons
Friday (Jumu’ah) prayer is attended by hundreds of worshippers from all parts of Rotherham and is the main platform for delivering the important weekly sermon that we feel is of great importance as it mainly focuses on social issues affecting our communities.
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.
Volunteering
Volunteering is a valuable resource to the Trust. We value the contributions and important roles of both the male and female volunteers and their ongoing support. The Trust benefits greatly from volunteers who have different skills to offer, such as helping with fund-raising, organising activities, carrying out maintenance to the building and not to forget the members and trustees helping to drive the Trust and its work forward.
Funeral Prayers and Services
The Masjid is also a place where funeral prayers are performed and support is available to bereaved families whenever requested. The Masjid also provides a wash and preparation room for the deceased at no cost to the families.
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP; where applicable
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make judgements and estimates that are reasonable and prudent;
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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
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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
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Independent examiners report to the trustees of Al-Salam Trust for the period ended 31st May 2024
I report on the accounts of the charity for the year ended 31 May 2024 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:
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examine the accounts under section 145 of the 2011 Act;
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follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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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:
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1 which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met; or
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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 Date: 15[th] January 2025 HSL Accountancy Solutions Ltd Enterprise House 61a Carr House Doncaster DN1 2BY
Page 4
Al-Salam Trust Receipts and Payments Account for the period ended 31st May 2024
| Receipts Donations Total receipts Payments Building development Bank charges Insurances Printing and stationery Professional fees Utilities Total payments Net payments/receipts Balance brought forward at 1st June 2023 Balance carried forward at 31st May 2024 |
General Restricted Total Total Fund Fund 31/05/2024 31/05/2023 £ £ £ £ 9,392 9,392 8,169 |
|---|---|
| 9,392 0 9,392 8,169 |
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| 0 0 0 0 86 0 86 62 888 0 888 773 79 0 79 0 175 0 175 200 6,545 0 6,545 3,854 |
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| 7,773 0 7,773 4,889 |
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| 1,620 0 1,620 3,280 15,342 0 15,342 12,063 |
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| 16,962 0 16,962 15,342 |
Page 5
Al-Salam Trust Statement of Assets and Liabilities for the period ended 31st May 2024
| General Restricted | General Restricted | Total | Total | |
|---|---|---|---|---|
| Fund | Fund | 31/05/2024 31/05/2023 | 31/05/2024 31/05/2023 | |
| Monetary assets | £ | £ | £ | £ |
| Cash at the bank | 16,962 | 0 | 16,962 | 15,342 |
| Fixed assets for charity use | ||||
| Freehold property | 350,000 | 000 | 350,000 | 350,000 |
| (Inc fixtures and fittings) | ||||
| Creditors | ||||
| Accountancy fees | 150 | 0 | 150 | 175 |
| 150 | 0 | 150 | 175 |
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 2024
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.
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