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|Legal and administrative||information||
|Trustees
report|||2-3|
|Independent
examiners||report||
|Statement offinancial|activities|||
|Balance sheet||||
|Notes to the financial statements|||7-19|
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|Mr|Mustak|Mohammed
Patel|Mohammed
Patel|
|---|---|---|---|
|Mr|Hussain|Hafeji|Ahmed|
|Mr|Yunus|Ibrahim|Khanji|
|Mr|Imran Patel|||
|Mr|Gulam|Husain|Ismail Khoda|
|Mr|Ahmed|Saeed|Desai|
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|Mr Mustak||Mohammed|Patel|Patel|
|---|---|---|---|---|
|Mr Mustak||Mohammed|Patel||
|Ilyas Patel||(Accountants)||Limited|
|Chartered||Certified Accountants|||
|Soloman|House, Belgrave|||Court|
|Futwood|||||
|Preston|||||
|Lancashire|||||
|PR2 9PL|||||
|The Royal||Bank of Scotland|||
|97Fishegate|||||
|Preston|||||
|Lancashire|||||
|PR12DP|||||
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||||The|Preston
Muslim Society|Preston
Muslim Society|- Quwwatul|- Quwwatul|islam Masjid|islam Masjid|Charity|No|(if|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||any)|||1158609||
||||||Annual||accounts||for the|eriod||||CC&7a|
||||Period start date||||01/01/2021||To|Period|end date||31/03/2022||
|Recommended
categories
by activity|||Details ofown||analysis|z|Unrestricted
funds||Restricted
income
funds|Endowment
funds|||Total this
year|Last year|
||||||||||||f||E|E|
|Incoming resources (Note 3)||||||||F01|F02|F03|||F04|F05|
|Incoming resources|from||||||||||||||
|generated
funds|||||||||||||||
|Vduntary
income||||||S01||156,432|3,225||||159,657|304,486|
|Activities for generating|funds|||||S02||144338|||||144338|144368|
|Investment
income||||||S03||107|||||107|45|
|Incoming resources|from|||||S04|||||||||
|charitable
activities|||||||||||||||
|Other incoming resources||||Grants||S05||12,694|||||12694|52906|
|||Total incoming resources||||s08||313,571|3,225||||316,796|501,805|
|Resources expended||(Notes||4-8)|||||||||||
|Costs of Generating|Funds||||||||||||||
|Costs ofgenerating
vduntary
income||||||S07||178,457|6,519||||184,976|153,425|
|Fundraising
trading costs||||||S08|||||||||
|Investment
management|costs|||||S09|||||||||
|Charitable
activities||||||S10||44,168|||||44,168|100,500|
|Governance
costs||||||S11||4,806|||||4,806|4,163|
|Other resources
expended||||||S12|||||||||
|||Total resources expended||||s13||227,431|6,519||||233,950|258,088|
|Net incomingl(outgoing)||resources before|||transfers|s14||86,140|(3,294)||||82,846|243,717|
|Gross transfers|between||funds|||S15|||||||||
|Netincomingl(outgoing)|||resources before other
recognised gains/(losses)|||S18||86,140|(3,294)||||82,846|243,717|
|Other recognised
gains/(losses)|||||||||||||||
|Gains and losses|on revaluation|||of fixed assets for the||S17|||||||||
|charity'8
own use|||||||||||||||
|Funds transferred
from The
Charity
Number 700936|||Preston
Muslim Society,|||S18||||||||43,645|
||||Net movement||in funds|s19||86,140|(3,294)||||82,846|200,072|
|Total funds brought||forward||||S20|2,381,061||36,452|1,345,764|||3,763,277|3,563,205|
|||Total funds cerned|||forward|s21|2,467,201||33,158|1,345,764|||3,846,123|3,763,277|
||||Unrestricted|Restricted|Endowment|Total this|Total this|Total last|
|---|---|---|---|---|---|---|---|---|
||||funds|income
funds|funds||year|year|
|Fixed assets|||F01|F02|F03||F04|F05|
|Tangible assets|(Note 9)|B01|2,388,866||1,345,764|3,734,630||3,732,868|
|investments|(Note 10)||||||||
||Total fixed assets||2 388866||1 345764|3|734630|3732 868|
|Current assets|||||||||
|Stock and work in progress|||||||||
|Debtors|(Note 11)|||||||4,167|
|(Short term) investments|||||||||
|Cash at bank and in hand|||223 428||||223428|199988|
||Total current assets||223 428||||223428|204 155|
|Creditors: amounts
falling due within
one year
(Note 12)||B10|49,943||||49,943|29,246|
|Net current assets/(liabilities)|||173485||||173485|174909|
|Total assets|less current liabilities|B12|2562351||1 345764|3|908115|3907777|
|Creditors: amounts
year
(Note|falling due after one
12)|B13|61,992||||61,992|144,500|
|Provisions for liabilities and charges||B14|||||||
||Net assets|B16|2 500359||1 345764|3|846123|3763277|
|Funds ofthe Charity|||||||||
|Unrestricted
funds||B16|2,467,201|||2,467,201||2,381,061|
|||B17|||||||
|Restricted income funds
(Note 13)||B16||33,158|||33,158|36,452|
|Endowment
funds|(Note 13)|B19|||1,345,764|1,345,764||1,345,764|
||Total funds|B20|2467201|33158|1 345764|3|846123|3763277|
|Signed
by one or two
the trustees|trustees
on behalf of all||Signature||Print Name
~cS+~~||P~|Date of
approval
05/11/2022|
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|Note 2||Accounting
policies|Accounting
policies|Accounting
policies||||
|---|---|---|---|---|---|---|---|
|This standard list ofaccounting||||policies has been applied by the charity except for Nose deleted.|Where a different||or|
|additional
policy has been|||adopted then this is detailed in the box below.|||||
|INCOMING RESOURCES||||||||
|Recognition|ofIncoming|||These are included
ln the Statement
of Financial Activmes (SoFA)when:||||
|resources||||~
the charity becomes entitled to the resources;||||
|||||~
the trustees are virtually
certain they will receive the resources; and||||
|||||~
the monetary
value can be measured
with sufficient
reliability.||||
|Incoming resources
with||||Where Incoming resources have related expenditure
(as with fundralslng|orcontract income) the|||
|related expenditure||||incoming
resources and related expenditure
are reported
gross in the SoFA.||||
|Grants and|donations|||Grants and donations
are only included
in the SoFA when the charity has unconditional||||
|||||entitlement
to the resources.||||
|Tax reclaims
on donations|||and|Incoming
resources
from tax redalms are included
In the SoFA at the same time as the gift to||||
|gifts||||which they relate.||||
|Contractual|Income and|||This is only included
in the SoFA once the related goods or services have been delivered.||||
|performance|related grants|||||||
|Gifts in kind||||Gifts In kind are accounted
forat a reasonable
estimate oftheir value to the charity orthe
actually realtsed.|||arreunt|
|||||Gifts in kind for sale or distribution
are included
in the accounts as gifts|only when sold or|||
|||||distributed
by the charity.||||
|||||Gifts in kind foruse by the charity are included
in the SoFA as incoming|resources when|||
|||||receivable.||||
|Donated services and facilities||||These are only Included
in Incoming
resources
(with an equivalent
amount
in resources||expended)||
|||||where the benefit to the charity is reasonably
quantifiable,
measurable|and material.
The||value|
|||||placed on these resources
Is the estimated
value to the charity ofthe service or facility received.||||
|Volunteer
help||||The value of any voluntary
help received
is not included
in the accounts but is described
trustees'
annual
report.||in the||
|Investment|income|||This Is included
in the accounts when receivable.||||
|Investment|gains and losses|||This includes any gain orloss on the sale of investments
and any gain|or loss resulting|from||
|||||revaluing
Investments
to market value at the end ofthe year.||||
|EXPENDITURE AND|||LIABILITIES|||||
|Uabllity
recognltlon||||Liabilities are recognised as soon as there is a legal or constructive
obligation
committing|||the|
|||||charity to pay out resources.||||
|Governance|costs|||Indude costs ofthe preparation
and examination
of statutory accounts,|the costs oftrustee|||
|||||meetings
and cost ofany legal advice to trustees on governance
or constitutional
matters.||||
|Grants with|performance|||Where the charity gives a grant with conditions for its payment
being a|specific level ofservice or|||
|conditions||||output to be provided,
such grants are only recognised
in the SoFA once the recipient of|||the grant|
|||||has provided
the specified service oroutput.||||
|Grants payable
without||||These are only recognised
in the accounts when a commitment
has been made and there are no||||
|performance|conditions|||conditions
to be met relating to the grant which remain
In the control ofthe charity.||||
|Support Costs||||Support costs include central functions
and have been allocated
to activity cost categories on a||||
|||||basis consistent
with the use ofresources, eg allocating
property costs|by floor areas, or per|||
|||||capita, staff costs by the time spent and other costs by their usage.||||
|ASSETS||||||||
|Tangible fixed assets for use||||These are capltallsed
Ifthey can be used for riere than one year, and|cost at least f500. They|||
|by charity||||are valued at cost ora reasonable
value on receipt.||||
|Investments||||Investments
quoted
on a recognised
stock exchange are valued at market value at the||year end.||
|||||Other investment
assets are induded
at trustees' best estimate of market value.||||
|Stocks and|work in progress|||These are valued at the lower ofcost or market value.||||
|POLICIES ADOPTED||||||||
|ADDITIONAL||TO|OR|||||
|DIFFERENT FROM||THOSE||||||
|||ABOVE||||||
|Incoming|r|esources may|be furt|her analy|sed ifthis|wou|ld h|elp the rea|der ofthe accou|nts.||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||This year|Last year|
||||||||Anal|sis||||
|Unrestricted||income||Annual|Donations|||||54471|161569|
|||||Jumma|Lillah Donations|||||12686|14338|
|||||Nikhah|Donations|||||1 830|4973|
|||||Timetable sales||||||1 050|100|
|||||Charitable
activities|||||||5000|
|||||Madrasah
students||fund||||85490|14035|
|||||Lancashire
Community|||income||||5000|
|||||Other donations||||||905|84617|
||||||||||Total|156432|289 632|
|Restricted||income||Funeral|fund|||||3225|14854|
||||||||||Total|3225|14854|
|Activities|for generating||funds|Income|from UK investment|||properties||144338|144368|
||||||||||Total|144338|144368|
|Investment||income||Bank interest receivable||||||107|45|
||||||||||Total|107|45|
|Incoming|resources from|||||||||||
|charitable|activities|||||||||||
||||||||||Total|||
|Other Income Resources||||Grant from Local Government||||||12694|52906|
||||||||||Total|12694|52906|
||||||||||Total Income|316,796|501,805|
|Resources|e|xpended
|may be further|analysed|ifthis would
help th|e reader ofthe acco|unts.||
|---|---|---|---|---|---|---|---|---|
||||||||This year|Last year|
||||||Anal sis||||
|Costs of generating|||Purchases|unrestricted|Costs||21 406|14564|
|voluntary|income||Purchases
restricted Costs||||6519|22 047|
||||Staff costs||||96960|64 821|
||||Utilities||||33110|25618|
||||Re airs &maintenance||||7469|9677|
||||Insurance||||3490|3270|
||||Tele hone||||1 122|1 059|
||||Other office|costs|||5623|4 233|
||||Bank Char|es and interest|||911|357|
||||De reciation||||8366|7779|
|||||||Total|184976|153425|
|Fundraising||trading|||||||
|costs|||||||||
|||||||Total|||
|Investment|||||||||
|management||costs|||||||
|||||||Total|||
|Charitable|activities||Donations -|Aid 4 Ummah||||1 500|
||||Donations -|Save our|world||7000|15000|
||||Donations -|Imdadul
Muslimeen||||35600|
||||Donations -|Fatima Welfare|||10500|14500|
||||Donations -|Other|||26 668|33900|
|||||||Total|44 168|100500|
|Governance||costs|Accountanc||||2 150|4 063|
||||Le al &Professional||||2656|100|
|||||||Total|4806|4 163|
|||||||Total Costs|233 950|258088|
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|||||Fundraising|activity|Charitable|Activity|Governance|Activity|Total|Cost|
|---|---|---|---|---|---|---|---|---|---|---|---|
|Su|ort|costt|e|||K||R|||R|
||||Total|||||||||
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|
box(es).|||||
|||
|---|---|---|---|---|---|---|---|
|||||||This year|Last year|
|||||||K|R|
|Independent|examiner's|orauditors' fees for|reporting|on|the|||
|accounts||||||2150|4063|
|Other fees|(forexample:|advice, consultancy,|accountancy||services)|||
|paid tothe|independent|examiner orauditor||||||
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|nts||||||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||Grants to||Grants to||
|||||||institutions||individuals||
|Pur|ose|for|which|rants|made|Total amount|R|Total amount|R|
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|||||Freehold|land|Other land &|Plant,||Fixtures,|Payments|on|Total|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||&buildings||buildings|machinery|and|fittings and|account|and||
||||||||motor vehicles||equipment|assets under|||
|||||||||||construction|||
|Balance brought||forward||3,709,533|||||41,485|||3,751,018|
|Additions|||||||||10,128|||10,128|
|Revaluations|||||||||||||
|Disposals|||||||||||||
|Transfers
*|||||||||||||
|Balance carried||forward||3,709,533|||||51,613|||3,761,146|
|9.2Accumulated||depreciation|and impairment|provisions|||||||||
||||Basis|SLor|RB|SLor RB|RB||RB|SLor RB|||
||||Rate||||25%||25%||||
|Balance brought||forward|||||||18,150|||18,150|
|Depreciation|charge for year||||||||8,366|||8,366|
|Impairment|provisions||||||||||||
|Revaluations|||||||||||||
|Disposals|||||||||||||
|Transfers|||||||||||||
|Balance carried||forward|||||||26,516|||26,516|
|9.3Net book value|||||||||||||
|Brought forward||||3,709,533|||||23,335|||3,732,868|
|Carried forward||||3,709,533|||||25,097|||3,734,630|
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|Carrying
(market) value at beginning
ofyear|||
|---|---|---|
|Add: additions
to investments
at cost transfer|from charity|number 700936|
|Less: disposals
at carrying
value|||
|Add/(deduct):
net gain/(loss)
on revaluation|||
|Carrying
(market) value at end of year|||
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|Analysis|ofinvestments|ofinvestments||||||||10.2|10.3||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Market value at|Income from||
|||||||||||year end|investments|for|
||||||||||||the year||
||||||||||||f||
|Investment||properties|||||||||||
|Investments||listed on a recognised|||stock exchange or|||held in common|investment||||
|funds, open||ended investment||companies,|||unit trusts|orother collective|||||
|investment||schemes|||||||||||
|Investments||in subsidiary|or|connected||undertakings||and companies|||||
|Securities|not listed on a||recognised||Stock Exchange||||||||
|Cash held|as part ofthe investment||||portfolio||||||||
|Other investments|||||||||||||
||||||||||Total||||
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|Please complete this note ifth|Please complete this note ifth|e charity has any d|ebtors or|re a m|ents.|ents.|||||
|---|---|---|---|---|---|---|---|---|---|---|
|Analysis ofdebtors||||Amounts|falling due
one year||within||Amounts
falling due after
more than one year||
|||||This year
f||Last year
f|||This year
f|Last year
f|
|Trade debtors|||||||||||
|Amounts
due|from subsidiary|and associated|||||||||
|undertakings|||||||||||
|Other debtors|||||||||||
|Prepayments|and accrued income||||||4|167.0|||
||||Total|||||4,167|||
||||||Amounts|falling due|falling due|within|Amounts|falling due after|falling due after|
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||one year|||more than||one year|
||||||This year
f||Last year
f||This year
f||Last year
f|
|Loans and overdrafts|||||||||61 992||144500|
|Trade creditors|||||10|141||1 236||||
|Amounts|due to subsidiary||and associated|undertakings||||||||
|Other creditors|||||37|402||25610||||
|Accruals|and deferred|income|||2|400||2400||||
|||||Total|49,943|||29,246|61,992||144,500|
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|Fund Name|Type PE, EE
orR|Purpose and Restrictions|
|---|---|---|
|Education Centre|PE|For Building &Development
ofEducation Centre|
##
|ofthe Statem|ent ofFinancial|Activities.||||||
|---|---|---|---|---|---|---|---|
|||Fund|||||Fund|
|||balances|||||balances|
|||brought|Incoming|Outgoing||Gains and|carried|
|||forward|resources|resources|Transfers|losses|forward|
|Fund names||f|f|f|f|f|f|
|New Building|Fund transfer|||||||
|from char'|number 700936|628 764|||||628764|
|Education Centre transfer||||||||
|from char'|number 700936|717000|||||717000|
||Total Funds|1,345,764|||||1,345,764|
##
|13.3Transfers
between funds||||
|---|---|---|---|
|Please give details ofany transfers between|funds.|||
|From Fund
Name)
To Fund|Name|Reason|Amount|
##
|parti|es|by the|cha|rity oranyi|nstitution|orcompany connected
with it.||
|---|---|---|---|---|---|---|---|
||||||||Amounts
paid or benefit value|
|Name|of|trustee|or|connected|party|Legal authority
(eg order,
governing
document)|This year
K
Last year
f|
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||||||Amount|owing|
|---|---|---|---|---|---|---|
|||Name oftrustee or
connected
party||Legal authority|This year|Last year|
|Due to trustees and|||||||
|related parties|||||||
|Due from trustees|and||||||
|related parties|||||||
|Name|ofthe|trustee or|||Description ofthe|This year|Last year|
|---|---|---|---|---|---|---|---|
||related|art|Reiationshi|to charit|transaction
s||K|