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2021-12-31-accounts

WLICC

WEST LONDON ISLAMIC CULTURAL CENTRE

CHARITY REGISTERED NUMBER: 1155992 TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 December 2021

Charity no. 1155992 7 Bridges Place, Fulham, P: 020 7471 8260 E: info@wlicc.org London SW6 4HW W: www.wlicc.org

West London Islamic Cultural Centre Annual Report and Financial Statement 2021

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Topic Page
Chair’s Message 3
Manager’s Report 4-5
Trustee Report 6
Legal and administrative information 7
Who are we? 8
Our objectives and vision 9
A summary of main services 10
Structure 11
Departments work, activities and achievements 12-30
Statement of Trustee’s and Director’s responsibilities 31
Risk Management 32
Plans for Future 33
Structure, Governance and Management 34-35
Financial Review 36-37
Independent Examiner’s report 38
Accounts 39-48

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CHAIR’S MESSAGE

It brings me great pleasure to have been a part of the West London Cultural Centre once more (WLICC). As trustees, we have admired the staff's dedication and hard work. This has been a really difficult time for us as a charity. With the post-COVID19 consequences still affecting individuals, we have gradually tried to restore normalcy

We firstly thank Allah (God) Almighty and then our staff and the community without whose support we would not have been able to continue our good work and the recovery process. Our core activities slowly returned back to normal in a step by step fashion with the easing of the restrictions.

The WLICC continues to aim to be a pioneer in the establishment of a true Islamic community Centres in every sense of the word serving the diverse community in its widest sense possible.

Furthermore, my fellow trustees have played an active role in leading, steering and advising, and I am grateful for their considerable knowledge. I would also like to thank all the heads of departments without whom the charity could not have functioned effectively.

We plan to continue to further the work of the Mosque, by raising the standards of delivery of our services and events. The post covid phase is an opportunity to get the community back on track and create a healing and spiritually elevating environment.

Abdullah Al-Bagieh

Chair, Board of Trustees

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MANAGER’S REPORT

I have the pleasure of presenting this report to the trustees of the West London Islamic Cultural Centre for another year. This Trustee Annual and Accounts Report cover the period ending 31[st] December 2021 in which I have planned, supervised and directed activities during this challenging period.

We started the year in the midst of the COVID19 pandemic with staff on Furlough up until September 2021. Towards the end of 2020 we were giving out guideline for those who were in vulnerable groups to shield. Social distancing was in place, and guideline to wear masks, wash hands and to bring prayers mats were in the place.

As the news spread of the Covid19 virus getting under control, we slowly eased the rules as directed by the government guidelines.

The timeline of events was as follows:

I feel we have done well in this extraordinary turn of events. The limited staff (as many were on Furlough), and volunteers have been amazing. As a centre that relies on local donations and trustees support we had

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been hit very hard over the past year, however with the Friday collections donations started to increase. The financial challenges are still immense and we continue to work hard and plan carefully so that the community needs are provided for in the best way possible.

Mr Imran Asif, PGDES(Oxon) MSc(Oxon)

General Manager

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TRUSTEES’ REPORT

This is the 2021 annual report of the Trustees of West London Islamic Cultural Centre. It is presented together with a Trustees’ Responsibilities Statement, the Independent Examiner’s Report, and the financial statements for the year ended 31 December 2021. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and 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).

Our trustees review the aims, objectives and activities of the West London Islamic Cultural Centre each year. This report highlights what we, at West London Islamic Cultural Centre, have achieved the outcomes of our work during this reporting period. The trustees report on the success of each key activity and the benefits gained by those groups of people West London Islamic Cultural Centre was set up to help. The review also enables our trustees to ensure West London Islamic Cultural Centre’s aims, objectives, values and activities remain focused on its stated purpose.

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Legal and Administrative Information

West London Islamic Cultural Centre is a registered charity

Date formed and registered as a charity: 1 November 2013

Website: www.wlicc.org

Board of Trustees

Abdullah Nasir Al-Bagieh (Chair) Appointed 20-12-2013 Hussain Takheroubt (Trustee) Appointed 11-01-2016 Salah Taifoor (Trustee) Appointed 01-09-2016

Registered Office

7 Bridges Place Parsons Green Fulham, SW6 4HW

Principal Office

7 Bridges Place, London SW6 4HW

Bankers

Cashplus

6, London Wall, London

EC2Y 5EB

Independent Examiner

HRHS Accountancy 41 Revere Way, Epsom, United Kingdom, KT19 9RQ

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Section 3. Who Are We?

The West London Islamic Cultural Centre is located in the heart of the vibrant multiethnic, multicultural borough of Hammersmith and Fulham. The Centre exists to provide spiritual guidance for the Muslim community in general and Hammersmith and Fulham in particular. The Centre also has a profound position for the local community as it provides a community hub that facilitates for the social, cultural, educational and recreational needs of the local community. In the last few years, in particular, the Centre has become an integral part of the local community. It has managed to build and strengthen ever-growing and lasting relationships with neighbours by effectively engaging in all activities that advocates for the rights of the local community. As a result, we have managed to convey the message of Islam as a faith that is not only peaceful, but also positively cohesive and beneficial to the wider British society.

Currently, the Centre holds five daily prayers in congregation, organizes Islamic lectures, youth programmes, and runs Quran memorisation classes for children and adults. We also provide year-round activities and services and commit to helping the needy. As we look to the future, we plan to invest projects that aim to support the growth and development of our young people to contribute effectively to enhancing the environment in which we live.

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Section 4. OUR OBJECTIVES & VISION:

Our main objective

To guide the Muslims of the UK towards practising Islam, preserving their identity and presenting the correct understanding of Islam to the wider society.

What do we mean?

Preserve

To preserve the Muslim identity by providing Islamic educational services tailored for youth, women and the local community.

Guide

To guide Muslims towards the straight path of Islam and engage with non-Muslims through our community activities.

Develop

To develop a Muslim community that enriches wider society through a range of activities.

Our Vision:

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Section 5. A SUMMARY OF MAIN SERVICES

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Section 6. Structure, Governance and Management

----- Start of picture text -----
BOARD OF TRUSTEE
GENERAL MANAGER
ADMIN &
PROJECT
FACILITIES
COORDINATOR
MANAGEMENT
DEPARTMENTS
Islamic/
Youth &
Spiritual Sister’s
Educational
Services & Department
Department.
Support
----- End of picture text -----

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Section 7 Department work, activities and achievements

7.1 Sisters Department

The Sisters Quran College was established more than 13 years ago, to serve the holy Quran and act as a means to connect Muslim sisters to the Quran. Our aim is to connect all Muslim sisters to the Qur’an by providing unique educational techniques which integrate the value and the influence of the Qur’an in their lives and enable them to become excellent reciters, prepared to pass on their teaching to future generations. The college has a structured programme for Qur’anic education. Students are assessed according to the levels to ensure that all abilities are catered for.

Our main programme which offers sisters the chance to learn correct Quran reading techniques and offers them lessons on memorising the whole Quran. This was a successful and well-attended programme, and we have had some great feedback from the students. In total we have 250 students split into 23 groups with 14 teachers.

We also offer the following courses: Arabic for Quran we have about 30 students currently and a Sunday circle, which is free and open to the community. A mixture of young sisters and adults enjoy the opportunity, in the masjid, every Sunday to learn about and read the Book of Allah.

As the Covid19 crisis unfolded we moved out lessons online and continued with supporting and teaching our students, when the restrictions started to ease we were able to invite students into the centre, while implementing the social distancing rules.

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We held a successful event on 18[th] February about Mental Health and being successful. This was before the COVID19 crisis events unfolded.

Below are a list of events and activities that we carried out during 2021

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We organised youth activities for both girls, in February. The idea was to give the girls a chance to socialise and develop their interests and hobbies in a fund environment.

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With the Covid19 crisis Ramadhan was not the same. We continued our classes online, and facilitated activities online some are examples are below:

With the partial lock down we started to allow students to come to the centre, carefully making sure the foot flow was managed and all social distancing rules were in place. It was a much needed things for the students to be able to meet and see one another even though social distancing was in place.

We conducted an open circle for sisters, which was well attended, providing spiritual guidance and sisterhood during these difficult days. We also organised classes for those who did not want to come to the centre, due to the COVID19 situation – this was done via Zoom.

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We had meetings with the management and made sure there was provision for sisters during the partial uplifting of the lockdown. Our classes continued during this period from the last week of July until the second lockdown in November. Again we switched our classes online when this happened. Various celebrations were done online too.

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7.2 Youth and Educational Dept.

This is an important part of our work at the WLICC as we believe that the youth are the present as well as the future. The team organised several activities that catered for young people from different ages and backgrounds. Activities were designed to be relevant, with a mixture of excursions and spiritual workshops to ensure that we addressed their issues and catered to their needs. These activities

YOUTH ACTIVITIES

Various talks and spiritual reminders were organised, topics were chosen that would be relevant and interesting for the youth. The new youth centre was developed and an allocated safe space was organised.

Ahlul Quran Academy (AQA) activities

AQA is where we provide teaching so students can learn how to recite the Quran along with basic Islamic studies. Along with reciting the Quran students can also memorise, and develop the knowledge as growing Muslims.

Classes are usually held on site, 4 times a week. However as soon as the council direction was given to close this was done and our classes moved online. This was a big transition for us, staff were trained and parents and students fully updated on the process so that they could continue learning. Our teachers adapted well, and after the initial adjusting phase we were able to provide this.

7 .3 Islamic Services and Support during COVID19

This is one of our core activities. The team have worked hard to make sure five daily prayers are organised. The weekly sermon in English and Arabic – where many people would come from around London to listen. People would often throughout the year want to talk to the imam to seek advice and help on a variety of issues. We would have a weekly open question and answer session to allow people to address issues of concern. Most of these services continued until the Covid19 crisis. Once the level of the calamity became clear we at WLICC took several initiatives to do the following given the crisis:

  1. Keep the community well informed

  2. Improve our social media outreach and increase electronic communication with the community.

  3. Disseminate important government guidelines and advice

  4. Move our classes online

  5. Close the centre as directed by the government during the lockdown periods

  6. Outreach to the vulnerable groups and provide support for them.

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Our Social media content increased to reach out to the community, daily posts, and reminders were done by Trustees and staff. All with the aim to spiritually support the community and provide guidance at this critical time.

OUR IMAMS

SHEIKH SALAH TAIFOOR

Sheikh Salah has been with the WLICC since the very early days. He is the main Imam and an executive member of the board and a trustee. Over the years, he has gained immense respect from the community by delivering valuable knowledge in an accessible style. Sheikh Salah is seen as a father figure for the Muslim community in Hammersmith and Fulham. He is also an advisor to all staff members in WLICC.

Shaikh Salah was available on the phone for support and during the partial opening led the prayers and gave talks.

classes in different mosques.

Sheikh Hamza Bin Hamid is our new part time Imam.

young age and has Ijaza in three different Riwayt. He also studied Hadith and has Ijazah in Hadith on the six Authentic Hadith Books. Over the years he has had many teachers in both Madina and Egypt. He is a renowned author of many books some of which have been published.

Funeral prayers

This has been an integral part of our services. We have a setup organised with local undertakers who prepare the body and send it to our mosque for funeral prayers. We have conducted numerous funeral prayers for people from all walks of life. We often send volunteers to help in the burial process particularly when there aren’t many family members of the deceased present. During Covid19 this was

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unable to funstion due to the strict government rules. At times one of our imams would go the graveyard to carru ot the funeral service if and when requested.

Marriage Solemnisation Ceremony

Through the year we have families and couples from different parts of London approach us to solemnise their marriages. We have a process where people book appointments. Due diligence is then subsequently done to making sure all parties meet residential requirements and consent to the marriage. We have a specially designated place where families can sit together and the ceremony is conducted. During Covid19 this was no happening, due to the strict goverement rules.

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Statement of directors/Trustees’ responsibilities

West London Islamic Cultural Centre Trustees are responsible for preparing the Annual Report and Financial Statements in accordance with applicable law of the United Kingdom’s Accounting Standards.

Companies/Charity Law requires the Trustees to prepare yearly financial statements, giving a true and accurate state of affairs of the charity and the incoming resources and application of resources. This includes income and expenditure for the period.

The Trustees have the responsibility of keeping adequate accounting records that disclose reasonable accuracy at any time of the financial position of the charity, to enable them to ensure that the financial statements comply with the Companies Act 2006 and Charities Act 2011. Trustees are also responsible to safeguard the assets of the charity and reasonable steps must be taken for the prevention and detection of fraud and other irregularities.

In order to prepare these financial statements, trustees are required to do the following:

Observe methods and principles in the Charities SORP 2015 (FRS 102).

State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.

Select suitable accounting policies and apply them consistently.

Prepare financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

So far the Trustees are aware that:

There is no relevant audit information of which the charity’s auditor is unaware; and

As the Trustees of the charity, all steps have been taken to make themselves aware of relevant audit information and to establish that the charity’s auditors are also aware of this information.

Independent Examiner

An independent examination was carried out by HRHS Accountancy, Certified accountants.

The trustees’ report has been prepared in accordance with the provision applicable to the company subject to the small companies’ regime, and on the same basis a strategic report has not been presented. The report has been approved by the trustees and signed on their behalf by

Abdullah Nasir Al-bagieh

Chairman

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Risk Management

The trustees are ultimately responsible for risk management and the effectiveness of our internal control systems. The major risks to which we are exposed, as identified by the trustees, are regularly reviewed and systems and procedures have been established to manage those risks.

The Board of Trustees has considered and approved the risk management policy and its appetite for risk. It has delegated the regular review of the risk management process to the Audit and Risk Committee, which also oversees the work of the independent examination process, risk and assurance function.

Senior management ensures that day-to-day risk management processes are embedded across the organisation, through the effective implementation of policies and procedures and the maintenance of appropriate risk registers. Risks are assessed on the basis of their likelihood and potential impact, along with the mitigation strategies in place to manage them in line with the board’s risk appetite.

The trustees review and update the corporate risk register three times a year and it is shared with the Audit and Risk Committee at each of its meetings. The board formally reviews the effectiveness of our approach to risk management and approves the corporate risks register annually. During the year, the board also considered the risk register as part of its review and approval of all future plans.

1- Financial

Covid-19 pandemic The pandemic is a global shock, with the health crisis leading to a worldwide recession. This presents risks to our funding plans, to the health and wellbeing of our staff and local community.

Trustees are assessing the going concern of the organisation’s operations reguarly, which at the end of the financial year was apparent the organisation is a going concern.

Control and mitigation : We are implementing a gradual recovery plan under the oversight of the board, including multiple marketing and communications channels, employ traditional and digital channels to create a strategic and coordinated donor

2- Accountability to the people we serve

There is a risk that the communities in whose name we act are excluded from influencing or benefiting from our services or are harmed or negatively impacted by them.

Control and mitigation : Our values and code of conduct are shared with our communities so that they are aware of the behaviours that they can expect from anyone representing WLICC. monitor and assess performance and quality of service, ensure regular contact with funders and respond to feedback and complaints in communities where we work

3- Organisational structure

The risk of Ineffective organisational structure will result on: lack of information flow and poor decision making procedures and remoteness from operational activities.

Control and mitigation: we use organisation chart to create a clear understanding of roles and duties and delegation and monitoring should be consistent with good practice and constitutional or legal requirements

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4- Fund-raising

The risks of unsatisfactory returns, reputational risks of campaign or methods used and compliance with law and regulation.

Control and mitigation : implement appraisal, budgeting and authorisation procedures, review regulatory compliance and monitor the adequacy of financial returns achieved (benchmarking comparisons).

5- Compliance with regulatory requirements The risks of non-complaince with regulatory requirments will results on: fines, penalties and reputational risks

Control and mitigation: identify key legal and regulatory requirements, allocate responsibility for key compliance procedures and put in place compliance monitoring and reporting

6- Banking and regulatory restrictions

The trustees are continuing to build and strengthing the relationship with banks and working to mitigate the risks of any abroad transfers.

Internal Audit and Compliance Committee is regulary meeting to discuss risks, finances and the need for a full audit service.

At the moment the board decided the independent examination is sufficient.

Plans for the future

Governance and Administration

  1. Continue to review policies and procedures to deliver a stronger governance structure.

  2. Establish a robust induction process and create an annual training programme for trustees.

  3. Plan for succession of trustees and members, build capacity and improve processes to increase diversity, ensure a broad range of skills, and improve compliance.

  4. Complete review of staffing and departmental structure, including management.

Fundraising and Income Generation

  1. Maintain net income of the charity at a sustainable £150k plus per annum.

  2. Continue to make better use of internet and social media streams through digital fundraising.

Projects and Services

  1. Carry out review of all supplementary education for children.

  2. Establish a youth forum to build relationships between young people and the Mosque.

  3. Find ways to offer social and recreational opportunities for young people in an Islamic environment.

  4. Develop further support for charitable giving to good causes.

  5. Develop services for the elderly.

  6. A regular talks from well respected professionals to promot family values

  7. Articulate community concerns about the implementation of Relationship and Sex Education.

  8. Support community needs in response to the Covid-19 pandemic, by providing establishing a food bank and helping the needy and vulnerable.

  9. Provide courses and seminars that give a balanced and contextual understanding of Islam.

Assets & Premises

  1. Roof repair & painting the front of the mosque.

  2. Refurbishing the staircase and front door.

  3. Increase number of TV screens.

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Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements for each financial year in accordance with the law applicable to charities in England & Wales.

The Trustees have elected to prepare the financial statements in accordance with the United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards) and applicable law, and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (Charities SORP (FRS102)).

Under Charity Law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity, its income and application of resources of the Charity for that period.

In preparing these financial statements, the Trustees are required to:

So far as each of the Trustees at the date of this report is aware, there is no relevant audit information of which the charity’s auditor is unaware. Each Trustee has taken all the steps that he/she ought to have taken as a trustee to make himself aware of any relevant audit information and to establish that the charity’s auditor is aware of that information.

The Trustees have exercised due diligence and care in protecting the integrity of the Charity and its reputation.

The Trustees take this opportunity to thank West London Islamic Cultural Centre stakeholders, in particular, our generous donors and benefactors and staff for their support and faith in West London Islamic Cultural Centre commitment and ability to serve the community where needed most.

Staff, volunteers, and friends remain steadfast in their resolve to work for the service of humanity.

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Risk and audit Committee

Trustee Induction & recruitment:

To make sure we benefit from a professional, appropriate board, we provide trustees with a comprehensive induction and on-going training in new or emerging areas of responsibility. New trustees receive a full overview of our strategic and operational functions, as well as a welcome pack which includes a copy of the Memorandum and Articles of Association, the financial statements, Board minutes and the Charily Commission guidance ‘The Essential Trustee’. Trustees are encouraged to identify their training needs. The Chief Executive Officer (DIRECTOR) keeps trustees up to date with changes in regulatory standards and training possibilities. The Board of Trustees receives regular performance reports, annual financial reports, plans and budgets.

West London Islamic Cultural Centre shall develop and maintain a skills matrix to identify and recruit trustees and in selecting individuals for appointment as charity trustees, shall have regard to the benefits of diversity among the trustees and the skills, knowledge and experience needed for the effective administration of the Charity.

Key Management Personnel and Remuneration Policy

The organisation is made up of structured departments functioning as independent units with clear reporting lines. Systems for line management, appraisals, staff development and supervision are in place, together with an accountability framework as well as grievance and complaints procedures.

The Senior Leadership Team (SLT) is considered to be key management personnel and consists of the DIRECTOR, heads of each Departments.

Remuneration for all senior staff is based on annual appraisals carried out by the DIRECTOR or Chairman and then reviewed by an appropriate committee. The review of pay takes into consideration roles and responsibilities together with relevant market rates.

Pension

The Charity has complied fully with the auto-enrolment legislation Since October 2017 employees have been offered an employer contribution of 1% against a 1% employee contribution. This has been raised to between 2% and 3% in 2018 and rise between 3% and 5% in 2020.

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Independent Examiner

HRHS Accountancy has acknowledged its willingness to be reappointed as auditor for the year ending 31 December 2021.

Bankers

Cashplus

6, London Wall,

London

EC2Y 5EB

Independent Examiner

HRHS Accountancy 41 Revere Way, Epsom, United Kingdom, KT19 9RQ

Solicitors

Lee Bolton Monier-Williams 1 the Sanctuary, Westminster, London, SW1P 3JT

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Financial Review

The financial statements have been prepared in accordance with the accounting policies set out on pages below of the attached Financial Statements and comply with applicable laws and requirements of the ‘Accounting and Reporting by Charities: Statement of Recommended Practice’ (Charities SORP (FRS102)) issued by the Charity Commission.

Income and expenditure overview

WLICC’s income has increased by 62% to £450k in 2021, primarily due to the increase on online donations, restricted donations for a maintenance projects and government support during COVID-19.

Three years’ income trend

Income 2019 2019 2020 2021 Variance
Donations and legacies 248,982 193,623 333,289 72%
Charitable activities 105,854 83,863 115,750 38%
354 836 277 486 449 040 62%
Three years income trend
400,000
100,000
200,000
300,000
-
2019 2020 2021
Donations and legacies Charitable activities

Expenditure

An increase on expenditures by 25% in line with the increase on restricted income which expensed on some projects such as AQA academy, sound system and the creation of a youth centre. We aiming to finish the youth centre and boiler maintenance by the end of next year 2022.

Expense
2019
2020
2021
Variance		 Expense
2019
2020
2021
Variance		 Expense
2019
2020
2021
Variance		 Expense
2019
2020
2021
Variance
Raising funds
6,938
5,106
8,797
72%
Charitable activities
361,373
249,745
309,776
24%
368,311
254,851
318,572
25%
-
100,000
200,000
300,000
400,000		 Raising funds
Charitable activities
Three Years Expenditures Trend
2019
2020
2021

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Net assets

The balance sheet for the Charity shows net assets of £158K compared to 2020 £28k .

Tangible fixed assets

The changes in tangible fixed assets during the period are shown in Note 8 to the financial statements.

Reserves policy

The Board of Trustees has adopted a reserves policy to hold the equivalent of six to nine months' operational expenditure in reserve. This is a best practise as stipulated by the Practical Quality Assurance System for Small Organisations (PQASSO) quality mark guidelines. The actual free reserves in current assets at the end of the year were not enough to service the planned reserve policy and the board is working to improve this during the coming two years.

Trustees’ assessment of Going Concern

The financial statements of the current year is a strong indication on the success of the recovery plan and measures have been taken by the trustees and management to get the charity back on track.

The coronavirus pandemic was threat to maney businesses particulary, charities.

However, with a good planning and will excution of the plan the charity managed to get back to the preformance was prior to COVID-19.

We are detrmined to continue with our plans by pushing to generate more funds and reduce expenses to the lowest level possible without damaging the services we provide to the public.

There are no signs that West London Islamic Cultural Centre is not a going concern entity, according to the board of trustees and its committees assessment.

The Board of Trustees has the responsibility to sign the Report and Accounts for the year ended 31 December 2021. The accounts were approved on the 14th of September 2022.

Abdullah Nasir Al-Bagieh Chairman

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INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF WEST LONDON ISLAMIC CULTURAL CENTRE

FOR THE PERIOD ENDED 31 December 2021

I report on the accounts which are set out below

Respective responsibilities of the Trustees’

The trustees (who are also directors of the company for the purpose of company law) are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this period under section144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, 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:

a. to keep accounting records in accordance with section 130 of the

Charities Act; and

b. to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act

2006 and with the methods and principles of the Statement of Recommended

Practice: Accounting and Reporting by Charities

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Hashem Soliman Dated: 20 September 2022

HRHS Accountancy

Hashem Soliman

Member of Association of Accounting Technicians

41 Revere Way

London

KT19 9RQ

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Annual accounts for the period

Charity Name: West London Islamic Culture Centre

Charity Name: West London
Islamic Culture Centre		 u accous o e p o
Period start date 01/01/2020 Charity No.
Period end date 31/12/2021 1155992
Section A Statement of financial activities
Unrestricted Restricted
Recommended categories by activity funds income funds Total 2021 Total 2020
Income (Note 3) £ £ £ £
Income and endowments from:
Donations and legacies 333,289 -
333,289
193,623
Charitable activities -
115,750
115,750
83,863
Other - -
-		 -
Total incoming resources 333,289
115,750
449,040
277,486
Expenditure (Note 4)
Expenditure on: - -
-		 -
Raising funds 8,797 -
8,797
5,106
Charitable activities 74,549
235,227
309,776
249,745
Other - -
-		 -
Total resources expended
83,345
235,227
318,572
254,851
Net incoming/(outgoing) resources -
before transfers 249,944 119,477 130,467 22,635
Gross transfers between funds - -
-		 -
Net incoming/(outgoing) resources
before other recognised gains/(losses) 249,944 -
119,477		 130,467 22,635
Other recognised gains/(losses)
Gains and losses on revaluation of fixed
assets for the charity’s own use
- -
-		 -
Gains and losses on investment assets - -
-		 -
-
Net movement in funds 249,944 119,477 130,467 22,635
Total funds brought forward 28,293 -
28,293		 5,658
-
Total funds carried forward
278,237		 119,477 158,760
28,293

The results for the year shown above all derive from continuing operations.

All recognised gains and losses are reflected in the Statement of Financial Activities and therefore no separate statement of total recognised gains and losses has been presented.

The notes on pages below form an integral part of these financial statements.

39 | P a g e West London Islamic Cultural Centre Annual Report and Financial Statement 2021

Section B Balance sheet

Restricted
Unrestricted income Endowment
Total		 Total
funds funds funds 2021 2020
£ £ £ £ £
Fixed assets
Tangible assets (Note 8) 7,302 -
-
7,302
9,736
Total fixed assets 7,302
-
-
7,302
9,736
Current assets(Note 9)
Debtors 158,809 -
-
158,809
7,865
(Short term) investments - -
-
-
-
Cash at bank and in hand 4,713 -
-
4,713
34,382
Total current assets 163,523
-
-
163,523
42,247
Creditors: amounts falling due
within one year (Note 10) 12,065 -
-
12,065
23,691
Net current assets/(liabilities) 151,458
-
-
151,458
18,556
Total assets less current
liabilities 158,759
-
-
158,759
28,292
Net assets 158,759
-
-
158,759
28,292		 The financial statements were approved by the Trustees on
14th September 2022 and signed on its behalf by:
Funds of the Charity
Unrestricted funds 28,293 -
-
28,293
5,658		 Abdullah Nasir Al-Bagieh
P&L Account 130,467 -
-
130,467
22,635
Total funds 158,760
-
-
158,760
28,293

40 | P a g e West London Islamic Cultural Centre Annual Report and Financial Statement 2021

Cash Flow Statement For the year ended 31 December 2021

Cash flows from operating activities:
Net movement in funds (as per the Statement of Financial Activities)
Depreciation charges
(Increase)/Decrease in debtors
(Decrease) / Increase in creditors
Cash flows from investing activities:
Purchase of assets
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Net increase / (decrease) in cash and cash equivalents		 Total
Total
2021
2020
£
£
130.467
22,635
2,434
3,245
(150,944)
(7,865)
(11,626)
(337)
(29,669)
17,678
-
(346)
-
(346)
(29,669)
17,332
34,382
17,050
4,713
34,382
(29,669)
17,332

41 | P a g e West London Islamic Cultural Centre Annual Report and Financial Statement 2021

Notes to the financial statements

For the year ended 31 December 2021

Note 1 &2 Accounting policies

a) Basis of preparation

The financial statements of the Charity, which is a public benefit entity under Financial Reporting Standard 102, have been prepared under the historical cost convention in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS102) effective 1 January 2015, the 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) (Charities SORP (FRS102)) and the Charities Act 2011 and Companies Act 2006.

The Accounting Policies are consistent with the previous year. After reviewing the charity’s forecasts and projections, the trustees (who are the directors for the purposes of company law) have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity, therefore, continues to adopt the going concern basis in preparing its financial statements.

The accounts present a true and fair view and no changes have been made to the accounting policies.

No changes to accounting estimates have occurred in the reporting period.

No material prior year error has been identified in the reporting period.

Going Concern

The trustees are not aware of any material uncertainties which suggest the charity cannot continue as a going concern. The accounting policies have been consistently applied for all material items.

b) Incoming resources

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when West London Islamic Cultural Centre is entitled to the funds, receipt is probable, and the amount can be measured reliably.

Gifts in Kind for which West London Islamic Cultural Centre accepts full responsibility for distribution are included in income at the value to the charity when the good are received and under the control of West London Islamic Cultural Centre. Amounts are recognised in inventory until distributed at which point the relevant cost is released to the statement of financial activities.

The receipt in advance of a grant for expenditure that takes place in a future accounting period is accounted for as deferred income and recognised as a liability until the accounting period in which West London Islamic Cultural Centre will expend the resource.

c) Resources expended

Resources expended are recognised on an accrual’s basis.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

Support costs are those costs incurred indirectly in support of expenditure on the programmes of the Charity. Allocation of support costs and staff costs have been proportionated to the total of programme costs and corresponding thematic programme area.

Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements. They include legal advice for trustees, cost of trustees' meetings, audit fee and internal audit costs. These costs are allocated in the same way as other support costs.

42 | P a g e West London Islamic Cultural Centre Annual Report and Financial Statement 2021

c) Foreign currencies

Transactions in foreign currencies are translated at the rate of exchange at the time of the transaction.

Foreign currency balances are translated at the rate of exchange prevailing at the balance sheet date.

Foreign currency gains and losses are recognised through the Statement of Financial Activities for the period in which they are incurred.

d) Investment property: N/A.

e) Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as

Leasehold properties Straight line over the life of the lease Freehold properties 5% straight line Computers and software 25% straight line Fixtures and fittings 25% straight line Office equipment 25% straight line Motor vehicles 15% straight line

Assets that are subject to amortisation are tested for impairment whenever events or changes in circumstance indicate.

f) Fund accounting

General funds are unrestricted funds which include buildings and equipment necessary for the proper functioning of the Charity and other funds available for use at the discretion of the Trustees in furtherance of the Charity's objectives. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. Restricted

funds are funds which are subject to specific restrictions as imposed by the donor or nature of the appeal.

g) Taxation

As a registered charity, West London Islamic Cultural Centre is exempt from taxation of income and gains to the extent that its income and gains are applicable to charitable purposes only.

h) Key judgements and estimation uncertainty

The preparation of the financial statements requires the Trustees to make estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities at the date of the financial statements. If in the future such estimates and assumptions, which are based on the Trustees' best judgment at the date of the financial statements, deviate from the actual circumstances, the original estimates and assumptions will be modified as appropriate in the year in which the circumstances change. The Trustees' do not believe that there are any significant areas of estimation uncertainty that need to be disclosed.

43 | P a g e West London Islamic Cultural Centre Annual Report and Financial Statement 2021

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

This year Last year
Unrestricted Restricted
Analysis funds funds Total 2021 Total 2020
Donations and Legacies £ £ £ £
General Donations 233,654 233,654
193,623
Grant - Furlough 99,635
-
99,635
-
Total 333,289
-
333,289
193,623
AQA Academy -
42,267		 42,267 79,506
Charitable Activities Youth Centre -
25,344
25,344
3,396
E'tikaaf Income -
-
-
961
Boiler -
17,689		 -
Sound System -
30,450
30,450
-
Total -
115,750
115,750
83,863
Total Income 333,289
115,750		 449,040 277,486

44 | P a g e West London Islamic Cultural Centre Annual Report and Financial Statement 2021

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended

This year Last year
Unrestricted
Restricted		 Total Total
Analysis funds funds 2021 2020
Raising funds £ £ £ £
Fundraising cost
5,781 5,781
2,812
Total 5,781
-
5,781
2,812
Charitable Conferences & Courses
activities Expenses -
419
Ramadan Expenses
5,988
-
5,988
6,930
Sound system
-
33,312
33,312
-
AQA Academy
-
74,058
74,058
85,946
Youth Centre
-
35,737
35,737
11,243
Sisters activities
8,247
-
8,247
3,957
Boiler
-
11,480		 11,480
-
Imams
34,758
-
34,758
29,022
Total 48,992
154,587
203,578
137,518
Governance Profession fees
costs 1,040 1,040
-
Total 1,040
-
1,040
-
Other Other expenses
Resources 18,811 18,811
16,840
expensed Salaries
87,213 87,213
96,422
Employers N.I.
993 993
-
Employer Pension
1,157 1,157
1,260
Total 108,173
-
108,173
114,522

45 | P a g e West London Islamic Cultural Centre Annual Report and Financial Statement 2021

Section C Notes to the accounts (cont)

Note 5 Support Costs

Direct costs Support costs Total
& Governance
Raising Funds 5,781
3,016
8,797
Charitable activities
Conferences &
Courses Expenses -
-
-
Ramadan Expenses
5,988
3,123
9,111
Boiler
11,480
5,989
17,469
Sound System
33,312
17,377
50,689
AQA Academy
74,058
38,633
112,691
Youth Centre
35,737
18,642
54,379
Sisters activities
8,247
4,302
12,549
Imams
34,758
18,131
52,889
Total Charitable
activities 203,578
106,197
309,776
Total expenses 209,359
109,213
318,572

Note 6 Details of certain items of expenditure

Number of trustees who
were paid expenses
Nature of the expenses
Total amount paid		 This year Last year
- -
£ - £ -

6 Fees for examination or audit of the accounts

This year
£		 Last year
£
1000 1000

Independent examiner’s fees accounts

46 | P a g e West London Islamic Cultural Centre Annual Report and Financial Statement 2021

Section C Notes to the accounts (cont)

Note 7 Paid employees

7.1 Staff Costs

7.1 Staff Costs
2021 2020
£ £
Salaries & Employer NI and Pension
201,689
222,761
Total staff costs
201,689
222,761
7.2 Average number of full-time equivalent employees 2021 2020
in the year Number Number
The parts of the charity in which
the employees work		 Charitable Activities 11
13
Governance 2
2
Total 13 15

Note 8 Tangible fixed assets

8.1 Cost or Valuation

Maintenance Air Condition IT Equipment Total
Equipment
£ £ £ £
Balance brought 3,385 23,640 2,541 29,566
forward
Balance carried 3,385 23,640 2,541 29,566
forward
8.2 Accumulated
depreciation and
impairment
provisions
**Basis RB RB RB
** Rate
25%		 25% 25%
Balance brought 2,314 16,160 1,356 19,830
forward
Depreciation charge for 268 1,870 296 2,434
year
Balance carried 2,582 18,030 1,652 22,264
forward
8.3 Net book value
Brought forward 1,071 7,480 1,185 9,736
Carried forward 803 5,610 889 7,302

47 | P a g e West London Islamic Cultural Centre Annual Report and Financial Statement 2021

Section C Notes to the accounts (cont)

Note 9 Debtors and prepayments

Analysis of debtors Amounts falling due
within one year		 Amounts falling due
within one year		 Amounts falling due after
more than one year		 Amounts falling due after
more than one year
2021 2020 2021 2020
£ £ £ £
Debtors 65,284 7,865.0
-
-
Other debtors 93,525
-		 -
-
Total
158,809
7,865.0
-
-
Analysis of Cash in Hand
2021 2020
£ £
Nationwide 1 1
Al Rayan Current Account - 33,681
CashPlus 248
-
Deposit & Fairfx business cards 4,464 700
Cash Register 1 1
Total
4,713
34,382
Note 10 Creditors and accruals
10. Analysis of creditors
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ £
Creditors 3,100
-		 -
-
Other creditors 8,965 23,691
-
-
Total
12,065
23,691
-
-

Note 11

No related parties’ transactions.

Note12

No Post balance sheet event

48 | P a g e