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2023-04-30-accounts

Charity registration number 1157196

Clayhall Community Centre

Report and Accounts

30 April 2023

Clayhall Community Centre

Contents

Page
Charity information 1
Trustees report 2-5
Independent examiner report 6
Statement of financial activities 7
Balance sheet 8
Notes to the accounts 9-12

Clayhall Community Centre Charity Information

Trustees

Farook Oomerjee Hassan Ali Mohammed Mesalam Mohammed Khalid

Board of Executive Committee

Chairman : Farook Oomerjee Joint Secretary : Hassan Ali Mohammed Mesalam Treasurer : Mohammed Khalid

Management

Muhammad Irfan Sheikh

Chief Executive Officer (CEO)

Accountants

Waldenway & Co Chartered Certified Accountants and registered auditors Unit A3 Gateway Tower 2 Western Gateway E16 1YL

Bankers

HSBC Bank Plc

Registered office

55 Atherton road Ilford Essex IG5 0PQ

Registered Charity number

1157196

Page 1

Clayhall Community Centre

The Report of the Trustees for the year ended 30 April 2023

This Annual Report for the financial year ending 30 April 2023 is presented by Clayhall Community Centre’s Trustees, this Report and Financial statement was prepared in accordance with the Financial Reporting Standards applicable in the UK and the Republic of Ireland (FRS 102) and provisions of the Statement of Recommended Practice (SORP) applicable to Charities.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Clayhall Community Centre is a charitable incorporated organisation (CIO) registered (number 1157196) with the Charity Commission.

The board of Trustees meet on monthly basis during the year. All meetings were carried out face to face throughout the year. The Chair continues a process of Board development for new and established trustees.

The decisions are made by trustees and board of executive committee. The founding trustees are permanent members. Any new trustee will be appointed by existing trustees based on their willingness, knowledge and skills.

There must be at least 3 charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees or appoint a new charity trustee.

The maximum number of charity trustees are 8. The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum.

The day-to-day management of the organisation continues to be with CEO, Muhammad Irfan Sheikh, who was assisted during this period in the delivery of the organisation’s services by the team of volunteers. Mohammed Khalid has undertaken the management and financial accounting role.

RISK MANAGEMENT

The charity trustees have given consideration to the major risks to which the charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks. The charity has established and maintains a detailed risk register including, but not limited to: governance, operations, finances, compliance with law and the external financial and political climate. This is reviewed at every Board meeting by the trustees and management team. In addition to this, the charity maintains and regularly reviews a wide range of organisational policies and procedures to mitigating the risks.

THE OBJECTIVES

The main objective for charities are:

-To advance religion for the benefit of the public in accordance with the tenets and doctrines of Islam.

-To promote racial and religious harmony for the benefit of the public by promoting knowledge and mutual understanding and respect of the beliefs and practices of different religious faiths.

-To promote the benefit of the inhabitants of Clayhall and the surrounding areas without distinction of sex, sexual orientation, age, disability, nationality, race or of political, religious or other opinions, by associating together the said inhabitants and the statutory authorities, voluntary and other organizations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants.

Page 2

Clayhall Community Centre

The Report of the Trustees for the year ended 30 April 2023

FOCUS OF OUR WORK FOR THE PUBLIC BENEFIT

We are running two operations simultaneously i.e., Prayer facility where we offer five prayers a day.

Providing Islamic educational services on weekdays and weekend classes for children from age 5+ following the An-Nasiha Islamic curriculum covering Fiqh (Islamic Jurisprudence), Hadees & Sunnah (Prophetic Sayings & Traditions), Seerah (Prophet's Life), Tarikh (History), Aqa'id (Believe), Akhlaq (Good Manners) & Adab (Etiquettes).

Adult Tajweed classes are organised once in a week to improve the recitation of Quran. Weekly sister circles for Hadees understanding are also organised once in a week.

Weekly support health and fitness group of women of all backgrounds once in a week led by Qualified professionals.

Elderly social & support network is also organised on weekly basis by the group of volunteers which is attended by the 60+ men and women residing in Clayhall. They are engaged in different discussions and activities, and the response is phenomenal.

The Board of trustees and management team would like to acknowledge the very significant commitment and energy of the Clayhall Community Centre staff and volunteers in the delivery of our vital services to the community.

STRATEGIC APPROACH

Our strategic priorities and objectives are empowering the Muslim Community with the essential and advance Islamic education & skills.

Also we are aiming in future to provide additional services in our new premises including provision for sister area, sports/creation & fitness classes, advice & Counselling, Health advisory council.

ACHIEVEMENTS

The main achievements of the Charity during this year were to continue successfully with its main activities in the furtherance of its objectives.

In March 2022, charity has successfully acquired a freehold property in Clayhall area with the help and support of residence living in Clayhall area and in general Muslim public at large. The building work started in July 2023 and successfully completed in March 2024 by the contractor with whom we are negotiating the final price. Also, we raised funds from community to support flood relief activities in Pakistan and Türkiye emergency earthquake.

Also we are using different platforms to raise funds like JustGiving, LaunchGood, and creating awareness through social media.

FINANCIAL REVIEW

The Board have reviewed the charity’s financial position at year end and are satisfied the charity continues to be in good financial health. It is also noted that the charity’s income is increasing year on year and this reflects growth in relation to meeting targets and priorities identified within the charity’s Strategic Plan

During the year income (Donations) were £327,620 (2022: £966,322) and expenditure were £117,596 (2022: £73,159) resulting in a surplus of £210,024 (2022: £893,173). Furthermore the short-term loans were paid. As at yearend the charity is holding £225K (2022: £525K) cash balance to support the operations.

Restricted funds:

Restricted funds as at 30 April 2023 are Nil (2022: Nil)

Unrestricted funds:

Unrestricted funds as at 30 April 2023 are £1,282,613 (2022:£1,072,589)

Page 3

Clayhall Community Centre

The Report of the Trustees for the year ended 30 April 2023

RESERVE POLICY

Minimal reserves are held by the charity other than those represented by restricted funds. Monies are received from the various benefactors. However, a minimum of 2 months (around £20,000) of funds is maintained in the account to ensure working capital requirements are met at all times.

The trustees have considered all relevant factors, on the charity's activities and have concluded there is no significant impact on the Organisation. It is therefore considered that the going concern status remains intact and there are no material uncertainties about the charity’s ability to continue.

The members of the Board of Trustees of the Charity during the year were:-

Farook Oomerjee (Chairman) Hassan Ali Mohammed Mesalam Mohammed Khalid (Treasurer) Muhammad Irfan Sheikh (Resigned 31.03.2023) Muhammad Ahmad Kashif (Resigned 17.09.2023)

Management team

Muhammad Irfan Sheikh (CEO)

Independent Examiner

Waldenway & Co Chartered Certified Accountants and registered auditors Unit A3 Gateway Tower 2 Western Gateway E16 1YL

Statement Of Trustee's Responsibilities

The trustees (who are also the directors of Clayhall Community Centre for the purposes of company law) are responsible for preparing the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company 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 charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

-select suitable accounting policies and apply them consistently;

-observe the methods and principles in the Charities SORP;

-make judgements and estimates that are reasonable and prudent;

Page 4

Clayhall Community Centre

The Report of the Trustees for the year ended 30 April 2023

-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 charitable company will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Charity SORP . They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The annual report was approved by the trustees of the charity on 07/11/2024 and signed on its behalf by:

Farook Oomerjee Trustee

Page 5

Independent Examiner's Report

To the Trustees of Clayhall Community Centre

I report on the accounts of Clayhall Community Centre for the year ended 30 April 2023, which are set out on pages 5 to 8.

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 and that an independent examination is needed.

It is my responsibility to:

(iii to state whether particular matters have come to my attention.

Basis of independent examiner's report

Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 we do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

in connection with my examination, no matter has come to my attention:

have not been met; or

Waldenway & Co Chartered Certified Accountants and registered auditors Unit A3

Gateway Tower 2 Western Gateway E16 1YL Date: 07/11/2024

Page 6

Clayhall Community Centre Statement of Financial Activities for the year ended 30 April 2023

Notes
Incoming resources
General donation
Gift aid
Academy fees
Total incoming resources
7
General charity expenses
Donations to other charities
Governance costs
Academy expenses
Total resources expended
8
Net incoming resources
Total funds brought forward
Total funds carried forward
Resources expensed
Reconciliation of funds
Unrestricted
Funds
2023
£
232,068
32,545
21,052
Restricted
Funds
2023
£
41,955
-
-
Total
Funds
2023
£
274,023
32,545
21,052
Total
Funds
2022
£
900,100
47,295
18,937
285,665 41,955 327,620 966,332
(58,309)
-
(1,000)
(16,332)
(400)
(41,555)
-
(58,709)
(41,555)
(1,000)
(16,332)
(30,167)
(25,251)
(1,000)
(16,741)
(75,641) (41,955) (117,596) (73,159)
210,024 - 210,024 893,173
1,072,589 - 1,072,589 179,416
1,282,613 - 1,282,613 1,072,589

Page 7

Clayhall Community Centre Balance Sheet

as at 30 April 2023

Notes
Fixed assets
Tangible assets
3
Current assets
Debtor
4
Cash at bank and in hand
Creditors: amounts falling due
within one year
5
Net current assets
Total assets less current liabilities
Creditors: amounts falling due
more than one year
6
Net assets
Funds
Unrestricted
Restricted
2023
£
1,650,000
3,250
255,963
259,213
(341,600)
(82,387)
(82,387)
(285,000)
1,282,613
1,282,613
-
1,282,613
2022
£
1,650,000
23,250
525,839
549,089
(871,500)
(322,411)
(322,411)
(255,000)
1,072,589
1,072,589
-
1,072,589
2022
£
1,650,000
23,250
525,839
549,089
(871,500)
(322,411)
(322,411)
(255,000)
1,072,589
1,072,589
-
1,072,589
(322,411)
(255,000)
1,072,589
1,072,589
-
1,072,589

The Board of Trustees acknowledge their responsibility for ensuring that organisation keeps proper

The financial statements were approved by the Board of Trustees and Management Committee on 07/11/2024 and signed on their behalf by:

____ _____ Farook Oomerjee Mohammed Khalid Trustee Trustee

Page 8

Clayhall Community Centre Notes to the Accounts for the year ended 30 April 2023

1 Accounting policies

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) and also 'Accounting and Reporting by Charities Act 2011. The financial statements have been prepared under the historical cost convention.

1.1 Incoming Resources

All incoming resources are included on the statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Voluntary income is received by way of donations and gifts and is included in full in the statement of Financial Activities when receivable.

1.2 Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1.3 Taxation

The charity is exempt from tax on its charitable activities.

1.4 Fund accounting

Unrestricted funds can only be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

1.5 Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

1.6 Trade and other creditors

Creditors are obligations to pay that have been acquired in the ordinary course of activities from donors. Accounts payable are classified as creditors falling due within one year if payment is due within one year or less (or in the normal operating cycle of the business if longer). If not, they are presented as creditors falling due after one year.

1.7 Cashflow statement

An exemption has been taken under the Charities SORP (FRS 102) update bulletin 1.

Page 9

Clayhall Community Centre Notes to the Accounts for the year ended 30 April 2023

1.8 Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires trustees to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

1.9 Significant judgements

There have not been any significant judgements (apart from those involving estimations) that trustees have made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. There has not been any assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

2

Staff cost

The total staff costs and employee benefits for the reporting period are analysed as follows:

2023 2022
£ £
Wages 14,644 8,545
Casual wages 15,558 16,291
30,202 24,836
The average full time equivalent employees during the year was 4 (2022: 2) during the year.
3 Tangible fixed assets Land and building
2023 2022
£ £
Cost
As at 31 March 2023 1,650,000 1,650,000
1,650,000 1,650,000
4 Debtors 2023 2022
£ £
Loan receivables - 20,000
Rent deposit 3,250 3,250
Total incoming resources 3,250 23,250
5 Creditors: amounts falling due within one
year 2023 2022
£ £
Accruals 1,000 1,000
Loans 340,600 870,500
341,600 871,500

Page 10

Clayhall Community Centre Notes to the Accounts for the year ended 30 April 2023

6
Creditors: amounts falling due more than one
year
Loans
7
Incoming Resources
General donation
Gift aid
Academy fees
Total incoming resources
Restricted donations by activity
Palestine
Pakistan flood relief
Turkey earthquake emergency
Sadaqah and zakat
8
Resources expensed
General charity expenses
Advertising
Bank charges
Eid Expenses
Light and heat
Other legal and professional
Rent and rates for leased property
Staff cost
Repairs to property
Iftari payment
Dates
Internet
Travel arrangement for imam
Elderly expenses
Sundry expenses

Unrestricted
Funds
2023
£
232,068
32,545
21,052
285,665
Unrestricted
Funds
2023
£
6,850
683
800
5,275
4,187
7,806
14,644
606
9,000
7,020
144
720
-
574
58,309
Restricted
Funds
2023
£
41,955
-
-
41,955
-
14,306
20,643
6,606
41,555
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-
-
-
-
400
-
400
2023
£
285,000
285,000
Total
Funds
2023
£
274,023
32,545
21,052
327,620
-
14,306
20,643
6,606
41,555
Total
2023
£
6,850
683
800
5,275
4,187
7,806
14,644
606
9,000
7,020
144
720
400
574
58,709
2022
£
255,000
255,000
Total Funds
2022
£
900,100
47,295
18,937
966,332
18,979
-
-
5,277
24,256
Total
2022
£
703
897
4,441
766
6,895
8,545
920
7,000
-
-
-
-
-
30,167

Page 11

Clayhall Community Centre Notes to the Accounts for the year ended 30 April 2023

Other support costs
Donation to other charity
Specific governance costs
Independent examiner'sremuneration
Academy expenses
Bank charges
Casual wages
Stationery and books
2023
£
-
-
2023
£
1,000
1,000
2023
£
60
15,558
714
16,332
2023
£
41,555
41,555
2023
£
-
-
2023
£
-
-
-
-
2023
2022
£
£
41,555
25,251
41,555
25,251
2023
2022
£
£
1,000
1,000
1,000
1,000
2023
2022
£
£
60
-
15,558
16,291
714
450
16,332
16,741

9 Trustees remuneration, expenses & related party transactions

Page 12