**Charity number: 1152856**
**Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
**Trustees' report and financial statements**
**for the year ended 31 December 2023**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Contents**
||**Page**|
|---|---|
|Legal and administrative information|**1**|
|Trustees report|**2 - 3**|
|Independent examiners' report|**4**|
|Statement of financial activities|**5**|
|Balance sheet|**6**|
|Notes to the financial statements|**7 - 10**|
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Legal and administrative information**
**Charity number** 1152856 **Business address** 1 Willows Crescent Balsall Heath Birmingham B12 9NN **Registered office** 1 Willows Crescent Balsall Heath Birmingham B12 9NN **Trustees** Mr Mohammed Saddique Mr Mohammed Latif Mr Mohammed Ramzan Mr Mohammed Salim Mr Imran Waheed Mr Rab Nawaz Mr Waqaar Ahmad **Accountants** SF Chartered Certified Accountants Fairgate House 205 Kings Road Tyseley Birmingham B11 2AA
**Page 1**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Report of the trustees for the year ended 31 December 2023**
The trustees present their report and the financial statements for the year ended 31 December 2023. The trustees who served during the year and up to the date of this report are set out on page 1.
## **Structure, governance and management**
## **Objectives and activities**
## _Aims and Objectives_
The aims and objectives of the charity are to:
Advance the Islamic religion in the UK for the benefit of the public through
- 1) Community projects, lectures, public celebration of religious festivals, producing and/or distributing literature on Islam to enlighten others about the religion of Islam
- 2) Promoting values that are common to all humanity through the teaching of fearing God and serving humanity as per the education of the Sufiyaa (Spiritual leaders)
- 3) Instilling such values in the next generation of Muslims that will lead to improved cohesion in a multi-religion multi-cultural, multi-racial and intellectually open thinking society
- 4) Prevent crime for the benefit of the public by taking appropriate actions in attempt to reduce or eliminate terrorism, extremism and religious and racial discrimination
- 5) Promoting equality and diversity for the benefit of the public
- 6) To undertake such other charitable purposes as the trustees may, from time to time, determine.
## **Achievements and performance**
## **Financial review**
The organisation recieved £89,438 in donations during the year, and expended £66,071
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these 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 UK Accounting Standards have been followed, subject to any material 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 operation.
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 1993 and the Charity (Accounts and Reports) Regulations 2008. 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
**Page 2**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Report of the trustees for the year ended 31 December 2023**
On behalf of the board
Mr Mohammed Saddique Mr Mohammed Salim Mr Mohammed Latif Mr Imran Waheed Mr Mohammed Ramzan Mr Rab Nawaz Mr Waqaar Ahmad
## **Trustees**
**Page 3**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Independent examiner's report to the trustees on the unaudited financial statements of Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre.**
I report on the accounts of Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre for the year ended 31 December 2023 set out on pages 2 to 10.
## **Respective responsibilities of trustees and independent examiner**
As the charity's trustees you are responsible for the preparation of the accounts, you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act), as amended by section 28 of the Charities Act 2006 does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under section 43(3)(a) of the Act, as amended; to follow the procedures laid down in the General Directions given by the Charity Commission under section 43(7)(b) of the Act, as amended; and to state whether particular matters have come to my attention.
## **Basis of independent 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 statement**
In connection with my examination, no matter has come to my attention:
- (i) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep proper accounting records in accordance with section 41 of the Act; and
- to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
- (ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
...........................................................
**Allah Ditta Alam FCCA Independent examiner Office 008 123 Stratford Road Birmingham**
## **B90 3ND**
**Page 4**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Statement of financial activities**
## **For the year ended 31 December 2023**
|**Unrestricted**
**funds**
**Notes**
**£**
**Incoming resources**
Incoming resources from generating funds:
Voluntary income
2
74,588
Incoming resources from charitable activities
3
14,850
**Total incoming resources**
89,438
**Resources expended**
Staff costs
4
45,175
Establishment costs
17,129
Legal and professional fees
1,704
Other office expenses
1,512
Depreciation and impairment
550
**Total resources expended**
66,070
Total funds brought forward
425,138
**Total funds carried forward**
448,506|**2023**
**Total**
**£**
74,588
14,850
89,438
45,175
17,129
1,704
1,512
550
66,070
425,138
448,506|**2022**
**Total**
**£**
85,723
7,178|
|---|---|---|
|||92,901|
|||43,215
11,678
300
950
560|
|||56,703|
|||388,941|
|||425,139|
**The notes on pages 7 to 10 form an integral part of these financial statements.**
**Page 5**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Balance sheet**
## **as at 31 December 2023**
|**£**
**Fixed assets**
Tangible assets
5
**Current assets**
Cash at bank and in hand
**Net current assets**
**Total assets less current**
**liabilities**
**Creditors: amounts falling due**
**after more than one year**
6
**Net assets**
**Funds**
7
Unrestricted income funds
**Total funds**|**2023**
**£**
254,653
201,852
201,852
201,852
456,505
)
(8,000
448,505
448,505
448,505|**2022**
**£**
**£**
254,555
183,583
183,583
183,583
438,138
)
(13,000
425,138
425,138
425,138|
|---|---|---|
The financial statements were approved by the trustees on and signed on its behalf by
|**Mr Mohammed Saddique**|**Mr Mohammed Latif**|
|---|---|
|**Trustee**|**Trustee**|
|**Mr Mohammed Ramzan**||
|**Trustee**|**Trustee**|
**The notes on pages 7 to 10 form an integral part of these financial statements.**
**Page 6**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Notes to financial statements for the year ended 31 December 2023**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
## **1.1. Basis of accounting**
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Charities Act 1993.
## **1.2. Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts 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.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.
## **1.3. Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **1.4. Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
|Land and buildings|-|Not depreciated as maintained in good state of repair|
|---|---|---|
|Fixtures, fittings and equipment -||25% reducing balance|
|Computer equipment|-|33% reducing balance|
**Page 7**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Notes to financial statements for the year ended 31 December 2023**
|**2.**
**Voluntary income**
**Unrestricted**
**funds**
**£**
Friday Collections
27,508
Children's fees
13,205
Donations
33,875
74,588|**2023**
**Total**
**£**
27,508
13,205
33,875
74,588|**2022**
**Total**
**£**
30,180
16,329
39,214|
|---|---|---|
|||85,723|
|**3.**
**Incoming resources from charitable activities**
**Unrestricted**
**funds**
**£**
Grants
14,850
14,850
**4.**
**Employees**
**Employment costs**
Wages and salaries
No employee received emoluments of more than £60,000 (2022 : None).||**2023**
**Total**
**£**
14,850
14,850
**2023**
**£**
45,175|**2022**
**Total**
**£**
7,178|
|---|---|---|---|
||||7,178|
||||**2022**
**£**
43,215|
|||||
## **Number of employees**
The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:
|**2023**|**2022**|
|---|---|
|**Number**|**Number**|
**Page 8**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Notes to financial statements for the year ended 31 December 2023**
|||**Land and**|**Fixtures,**|**Computer**|**Computer**|||
|---|---|---|---|---|---|---|---|
|**5.**|**Tangible fixed assets**|**buildings **|**fittings and**|**equipment**||||
|||**freehold**|**equipment**|||**Total**||
|||**£**|**£**|**£**||**£**||
||**Cost**|||||||
||At 1 January 2023|253,244|3,710|374||257,328||
||Additions|-|648|-||648||
||At 31 December 2023|253,244|4,358|374||257,976||
||**Depreciation**|||||||
||At 1 January 2023|-|2,383|390||2,773||
||Charge for the year|-|516|34||550||
||At 31 December 2023|-|2,899|424||3,323||
||**Net book values**|||||||
||At 31 December 2023|253,244|1,459|(50|)|254,653||
||At 31 December 2022|253,244|1,327|(16|)|254,555||
|**6.**|**Creditors: amounts falling due**|||||||
||**after more than one year**|||**2023**||**2022**||
|||||**£**||**£**||
||Qarz E Hasna|||8,000||13,000||
|**7.**|**Analysis of net assets between funds**|||||||
||||**Unrestricted**|||**Total**||
|||||**funds**||**funds**||
|||||**£**||**£**||
||Fund balances at 31 December 2023 as represented by:|||||||
||Tangible fixed assets|||254,653||254,653||
||Current assets|||201,852||201,852||
||Current liabilities|||)
(8,000||(8,000|)|
|||||448,505||448,505||
**Page 9**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Notes to financial statements for the year ended 31 December 2023**
|**8.**|**Unrestricted funds**|**At**|||**At**|
|---|---|---|---|---|---|
|||**1 Jan**|**Incoming**|**Outgoing**|**31 Dec**|
|||**2023**|**resources**|**resources**|**2023**|
|||**£**|**£**|**£**|**£**|
||Masjid Funds|425,138|89,438|)
(66,071|448,505|
**Page 10**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
**The following pages do not form part of the statutory accounts.**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Detailed statement of financial activities**
## **For the year ended 31 December 2023**
|||**2023**||**2022**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Incoming resources**|||||
|**Incoming resources from generating funds:**|||||
|_Voluntary income_|||||
|Friday Collections||27,508||30,180|
|Children's fees||13,205||16,329|
|Donations||33,875||39,214|
|||74,588||85,723|
|**Total incoming resources from generating funds**||74,588||85,723|
|**Incoming resources from charitable activities**|||||
|Grants||14,850||7,178|
|||14,850||7,178|
|**Total incoming resources**||89,438||92,901|
|**Resources expended**|||||
|**Costs of generating funds:**|||||
|**Fundraising trading:**|||||
|**cost of goods sold and other costs**|||||
**Page 12**
## **Masjid Bilal Muddrasa Thalim Ul Quran & Community Centre**
## **Detailed statement of financial activities**
## **For the year ended 31 December 2023**
|**Charitable activities**
**Governance costs**
_Activities undertaken directly_
Staff costs - Wages & salaries
Establishment - Rates & water
Establishment - Light & heat
Establishment - Repairs & maintenance
Establishment - Insurance
Cleaning
Professional - Other
Office expenses - Other
Depreciation & impairment
**Total governance costs**
**Net incoming/(outgoing) resources for the year**|**2023**
**£**
45,175
462
9,755
4,747
2,165
-
1,704
1,513
550
66,071
66,071
23,367|**2022**
**£**
43,215
-
4,104
4,965
1,892
717
300
950
560
56,703
56,703
36,198|**2022**
**£**
43,215
-
4,104
4,965
1,892
717
300
950
560
56,703
56,703
36,198|
|---|---|---|---|
||||56,703|
||||36,198|
**Page 13**