Flle No.. M-125 KOKNI ITTIHAD-UL~MUSLIMEEN Masjid-e-saliheen Charity Number 1159311 Report of the trustees and Unaudited Financial Statements For the year ended 310ecember 2022 63 lohnstoth Street l 8lackbuin | BB2 IHD I T21.. 01254 55897 | Em3il'. Iiifo@ahmed31arnaccountants.coM Member of the lll5titute of FirnancialAccountant51 Membership No. 252689 Ma5jid-e-Saliheen Contents of the Financial Statements Contents Page Legal and Admlnistrative Information Trustees Report Independent Examiner5 report statemÈnt of finanual activities Balance Sheet Notes 617 Finanaal Statements Maslld-e-sallheen For the year ended 31 December 2022 Trustees Saleem Kapadi Samir Khan Ayaz Kheratkar Suhail Ainarkar Mohammed Irfan lalgaunkar Athiq Ali Charlty Number 1159311 Re8lStered offlce address: Accountants Ahmed Alam Accountants 63 Johnston Street Blackburn BB2 IHD Bankers HSBC Bank 60 Church Street Blackburn Lanca5hire BBI EAS Masjid-e-S31iheen Report of the Trustee5 For the year ended 31 December 2022 ST ANNUAL REPORT FOR YEAR ENDING 31 DECEMBER 2022 Welcome It gives me great pleasure to welcome you all to the Annual General Meeting. I thank you all for having spared your valuabte time and made it convenient to attend and thank you for being an invaluable part of this growing ¢ommunity. Chairman's Summary On behalf of the Management Committee, it is my honour and pleasure to present to you all our annual report for 2022. Summarising our performance, progress and achievements throughout the mosl d rfficult year in adverse conditions and also maintained a positive attitude and demeanor despile unforeseen problems. Our Aims & Objectives We came into office with priorities to move forward. Modernise the Ghusl Room was our first priority. Modernise the Kitchen, Make space to acGommodate the Jamaat's that arrive. New Beginning 1. Civil Marriages: Our building was officially registered, to carry out Civil Marriages as from 21sI January 2022. We will appoint our very own registrars in due course. Nikah and Civil Marriages will be able to take place in tandem. 2. Defibrillator: We would like to Thank IMO and their Volunteers to have installed the first Defibrillator in our Masjid on 301h January. 3. Maintenance Donatlon.. Introduction of the Maintenance Donation Scheme, which entitles everyone in the community to support us with the increasing demands of high energy rates, Alhamdulill'ah the list is growing, but we all need to promote it, this is payable from Ramadan to Ramadan. 4. Leaning Tree: Granted consent from the council to have the leaning tree removed near the substation. Unexpected Turn of Events Every effect has a cause and the cause is the reason for things not to happen and "Everything happens for a reason" and Ihat very reason causes Ghanges. Sometimes it hurts, sometimes it's hard and sometimes it's all for the best. Stomi Franklin swept the country on Monday 21st February just after Fajr Salah; the strong winds caused devastating Damage to a significant portion of Ihe Masjid roof, ceasing all our activities. Thi5 day was very challenging, it was windy and raining, we had already suffered significant damage, and now we had to have temporary measures put in place so that we did not suffer more losses. I would like to thank everyone who played a part in clearing the site that evening and to make the place safe and hazard free. We have over 180 members, but we have only a handful that come to help, this was a day that everyone should have shown some concern for the Masjid Recovery & Restoration Emergency meetings took place continuously to set a clear roadmap for recovery and restL)ralion. Financial Assistance & Masjid Appointments. Type of roofing that would be suslainable and last for many years. There were many options.. Felt, fiberglass, rubber, liquid and cladding. A unanimous decision opted to have the cladding as this would be the most sustainable with a lifespan of over 25 years. Additionally, we had a survey done for the Main Masjid Roof and the report was very poor, and could be very dangerous. Vve also called a Members Update meeting on 27th MarGh-only lo see 22 members turning up (this itself shows the concern of our members) Fund Raising Work had to commence, but our financial circumstances were a concern. Appointments were being made al other Masjids tg raise funds, and I would like lo sincerely thank those who supported us. Work was moving fast, funds were drying up every day was a challenge. lots of ideas were there but what we were lacking was volunteers to help. As we are against compulsory donations, we suggested that the members should come foward and donate whatever you can or become a fundraiser from the comfort of your own home. Our inilial target was to raise £70,000 for the damaged roof and this figure included the complete North & South wing, until we got a survey done for Ihe remaining roof above the Masjid. Contractors Appointed Roof: The roof is the main part of a building where the job cannot be given to any builder just lo save pennies and then have regrets,. it has to be done by qualified traders. After several quotations, the contracl was finally awarded to Clad-11 who are certified and accredited with all the credentials in the roofing trade. Several Meetings took place with the roofing contractors, for expecting the work to be completed within the regulations. Dome: Again several meetings took place, discussing the restoration of the old Dome, which would have cost us in excess of £3,000, for a dome that was on its last legs. With having a modern sustainable roof, the only way forward was to install a new dome. Drawing and Planning along with specifications was very important to stay in line with the colour scheme. Masjid Appointments On behalf of the management team I would like to take this opportunity to thank everyone that played a key role for raising funds by attending the fundraising appointments in other Masjid, and also express our heartfelt gratitude to all the organisations and lo thanking them for being there for us when we needed them the most. Re- Branding & Merchandise We have Ghanged our Logo's lo give it a more modern touch and introduced our Merchandise for Men & Women to promote our Masjid. We're working hard to make Masjid-è-saliheen a brand that would play a key role by setting a benchmark and be recognised everywhere. EVENTS Suggesting ideas, supporting ideas for hosling any events is easy, being part of the idea and to execule the plan is hard. The challenge in event planning is time managemenl. There are always more things to do than there are hours in the day, and it's easy to get ovemhelmed. Forward planning, graphics. advertising, looking for sponsors, leaflet door drops. The only way to overcome this challenge is for volunteers to Gome together so we Gan create a task list and priorities, and work together as a team. Saturday 7th May: Community BBQ organised on a smaller scale due to ongoing building works to raise the extra funds. Saturday 11th June: Yorkshire 3 peaks walk was arranged and approximately 16 members came foNard to take up this task and to help our Masjid to raise funds. Again we appreciate their efforts and the concern shown towards this time in need. Street Collection 6th August: License was approved from BlaGkburn council, to carry out a street collection, Alhamdulill'ah we got a decent enough turnout could have done with a few more, so we could have done some leaflet door drops. Thank you to all that look part and supported us to raise these funds. Fun day 20th August: Our 2nd year to host another fun day, a lot of hard work, credit goes out to Athiq., no doubt it was a success, but it is also very disappointing that our members do not turn up to show the numbers. It's very embarrassing that our own Kokni Community is hardly lo be seen. Muft Menk Friday 26th August: We had the opportunily to have Mufti Menk in our Masjid who was welcomed by the little stars of Saliheen Scouts. It was the first time, since we have opened to see over 2,000 people attend a Jum'uah Salah. Along with this we also had the first Shahadah. Basic Life Saving 8th October.. GPR event was arranged and we have received positive reviews, with the community wanting more of this kind. Quran Maqamaat Recitation 22nd October. Our Madrassah teachers arranged for us the presence of Qari Sheikh Mohammad Ayyub Asif who has sludied in Egypt to present us with Maqamaat reGitation. Even though we had two days to promote this event, it was greatly appreciated. Visit My Mosque 5th November: This was the re-scheduled event led by to give insight knowledge of Islam. Looking ahead, this event needs lo be carried out in line with the MCB event. Menopause Event 9tTr November: For the very first time a Sisters Event held by Sisters for Sisters in our Masjid with an overwhelming lurnout. Baligha Event 4th December: An awareness and breakdown of the word "Baligh" a talk about what is important to understand and keep in mind al this new phase of life. This was received very well by all mothers asking us to arrange more of these sessions. Family Fajr- over 2 weekends: This year we decided to try the Family Fajr event over two weekends in December, this was not received well. A feedback was received that we keep this event during half term. On behalf of the management committee I would like to thank the sponsors for their immense support. Membership Donations & Support We would like to thank all the members that came forward with their donations towards the new roof & dome, members that were unable to donate due to personal reasons than you had the opportunity lo become a fundraiser to help us achieve the target, just like many others. Although it is becoming difficult to raise money, we kindly suggest to all our members of Kokni Ilthihad-ul-muslimeen to pay their fees al the beginning of the year. LCM Our subscription has expired, and we have no intenlions to renew. If LCM is a voice than this voice should have been there for us during OLFr most difficult times, nol one representative of LCM neither made a sile visit or a phone call to check as to what damage we have suffered. The least they could have done was send an internal memo to all the affiliated members that are associated to LCM. The annual fee we are paying is not explainable, to any services we receive. Jurisprudence The Quvan is the first and most important source of Islamic law and the second source of authority in Islam is the hadith that complements the Qur'an and provides the most extensive source for Islamic law. Masjid-è-saliheen has been, is, and will remain a Shafi'i school of legal jurisprudence. Any legitimate differences of opinion can be a source of Gonfusion as Muslims feel conflicled over which opinion to follow in their day-to-day practice of the faith. Some may even find the mere existence of differing opinions to be a source of religious doubt. Islam is simple, don't make it complicated. Rules & Regulations of Funds Mosques are classified as Non - Profit Organisations {NPOs), and they are funded by Public donations. The control over the financial activities in handling funds received and expended by the organisation, wi51 always become an interesting area lo be investigated. Giving loans to the mosque in cash las interest free), but returned by cheque is a practice that will NOT be allowed. This would be classed as money laundering laws lo apply to places of worship. Administration A "filing. is when a legal document becomes part of the public record, e.g. if our accounts are submitted to the Charity Commissioners it becomes public. A filing system is the central record-keeping system for an organisation. It helps you to be organised, systematic, efficient and transparenl. It also helps all people who should be able to access information to do so easily. Accountability The Trustees have ultimate legal responsibility for the Gharily, and to ensure good governance is carried out, we have a duty lo fulfil that works for the betterment of the majority. We as trustees have legal duties to carry out the fulfillment of the day to day activities and are answerable to the following organisations.. Charity Commission.. - We must operate our Gharily that complies with our chaiity's governing document and the law, every trustee is responsible for this, even if certain tasks are done by individual trustees. HMRC.. Preparing our Annual Returns and Annual Accounts - proper filing system MUST be in plaGe. Just in case you are not aware of the difference.. Annual returns are something that looks at the surface of our organisalion, whilst Annual accounts are purely financial. Health & Safety ExeGutive (HSE).. - Safeguarding the children, the vulnerable and the people that attend from any risks and recording of all inGidents that occur (i.e. carrying out risk assessments) Insurance companies.. Public liability - again to carry out risk assessment for the safety of everyone. In a nutshell.- It's not just the Masjid we're operating we also have to look at everyone's wellbeing and safety. No matter whom you work for, what yOLFr experience is.. every establishment is different and to serve the establishment the purpose is different. We are NOT here to copy & paste the working structure of any other organisations., We are here to provide a service which would suit our organisation Ihe besl. Risk Assessment & Risk Management Risk is defined as un￿rtaintY, whether positive or negative, that will affect the outcome of an activity or intervention. The term 'management of risk, incorporates all the aclivities required to identify and control the exposu re to risk that may have an impact on the achievement of an organisation's objectives. Risk management is a key part of good management. The analysis of risk is an essential part of the design of any activity, whelher large or small, internal and narrowly focused. Risk management is a term that describes the efforts of an entire organisation to avoid risks. while a risk assessment is the process by which specific problems may occur and how issues are resolved. Governance Our constitution is quite outdated,. our working practices have changed post COVID We are in the process of amending our constitution to adapt towards the new direction of our working practices and line with the Code of Fundraising Practice. We have lo work on this governance so it is complete before the next AGM. Any organisation is controlled and operates the mechanisms of Leadership, working ethics., risk management, Gompliance and administration are all elements of governan￿. Leadership Leadership is defined by vision, passion, inspiration and Conviction. A leader has to think of the betterment of the organisation and the majority of the community, not just the handful. We are operating a Gharily registered organisation, we have to have rules & regulations in place, because this is not just a Masjid where anyone can come in and do as they please. It's about responsibilily to overlook and keep in line with government rules and regulations for operating a Charity registered organisation and the guidelines of HMRC for our annual accounts. NEW DIRECTION Looking forward. we have had to take essential steps during critical circumstances to assist in giving help to the ¢auses by reason of "acts of God. and any occurrence or contingency beyond its reasonable control that is affecting the livelihoods. Providing humanttarian aid is very important.. Humanitarian aid not only provides temporary shelter for people affecled by crises, but also offers materials, labour, and other resources to help communities and societies rebuild in the wake of disasters. Humanitarian aid: can play a big role in providing safe and secure shelter. The principles of humanity, neutrality, impartiality and independence are fundamenlal to humanitarian action. Humanily means that human suffering must be addressed wherever it is found, with particular attenlion to the most vulnerable. Pakislan Floods.. Unprecedented monsoon rains had caused widespread flooding and landslides across Pakistan, affecting millions of people. The funds raised were sent via Masjid-al-Falah as in intermediary. DUE DILIGENCE Due Diligence is a process that involves risk and Gompliance check, conducting an investigation, review, or audit to verify facts and information aboul a particular organisation I subject. Verifications. Our vertficalion will be a process that will be used to evaluate whether the organisation applying to either promote their services or fundraise is a registered Charity J NGO, has a system in place and it complies with the regulations I missions, and specifying the purpose of the fundraise or the promotion of the event. Appointments: Any external organisations wanting to either promote an event or fundraise in Masjid-è-saliheen will be thoroughly checked of the authenticity. Once all the verification's are carried out establishing actual facts of the proposed organisation, only then will the appointments be confirmed with the approval of the management. Verifications of Scholars" from time to time this will also include carrying out checks on any Scholars, there background and criminal activities if any, before they are confirmed to give any talks in Masjid-è-saliheen. Reporting of Crimes Now that we have taken a turn towards new changes and allowing other organisations lo fundraise and promote events, every institute, organisation and individuals will be reference checked before granting an appointment date. We will be committed to the following.. The Proceeds of Crime Act 2002 (POCA} and tackling Money Laundering IMLR) and Combatting the Financing of Terrorism ICFT) Any acts of violation will be reported to the National Crime Agency (NCA) Keeping it Simple Masjid-è-saliheen has come a long way., we want to lead from the front and are here to welcome everyone. Masjid-è-saliheen has a belief of working in line with all guidelines that a charity organisation should operate. For the past three years we have made it clear that we are in no position for anyone, Èither Scholars or groups coming here and changing our working ethics. Our aim is to be the besl.. we are not here to please any scholars with their ideologies, as there are 73 sects in Islam oul of which, 4 are the main branches. We will follow the basics of Islam from the teachings of the Qur'an and the Hadith. Giving Space to the Ladies Women in Masjid.. We will be providing a separate space for women to gather and pray, we will open the doors Masjid-è-saliheen for women as of Ramadan 2023 Our Scholars need to see the surroundings in today's times and should make this permissible and encourage the women currenl times lo go to the mosque where we must seek refuge for many reasons. The Shari'a recognises these needs., and, clearly, the obligation of praying the daily prayers on time remains for them. Based on this, it becomes a communal obligation for them to be safe and have adequale prayer and washroom facilities for them. The absence of such facilities renders communilies sinful. It's surprising how many mosques do not have these facilities. In a convenient world young women in Islam are attending Schools, Colleges and Universities upon completion of the education the women then commence employmenl with their degrees, and in times all the women need to be out of the house for extended periods for various legitimate reasons including shopping. In a conventional world we need to look at these priorities and allow women to attend mosques, contrary to what has been said in the past because in today's world they have nowhere lo go if they are looking for an Islamic environment. Appreciation On behalf of Kokni Ittihad-ul-muslimeen as a whole, we thank everyone who has helped us in any which way or fom, for our progress and look fornard to building on this success every year. Our work and achievements are only made possible by the generosity. commitment, passion and enthusiasm of all those who support Masjid-è-saliheen. We give our most sincere thanks to all who have given to us their support over the year from volunteering and to your kind donations. Volunteers Volunteers are the heartbeat of Ihe function of any Masjid. il is because of these committed members that the Masjid operates smoothly. Volunteering in Ihe house of Allah is a great honor,. through this service is the honor Ihal will be given by Allah {swl) on the day of judgement to those who had a connection and altachment with the house of Allah (swt). Ladies The group of ladies has stood by us in supporting every event we've held in the past few years, and again this year through our struggles they have supported us, we cannot thank them enough, we are very grateful and appreciate their support. ACKNOWLEDGEMENT I feel privileged to thank every member, who played a vital role in supporting our Masjid, during the most devastating times. The youngsters who were constantly supportive and always turned up when we needed them, without their support arbd tireless efforts we could not be where we are today. Officials All the current officials are doing an exceptional job in their respeclive posts.. it will be unfair to point out any individuals. As we are growing, we need additional members to join the Offi￿ to share the workload. The Management Committee Finalty no organisation will succeed if we fail to acknowledge the hard work and dedication of certain members who have made a tremendous amount of contribution of their time and energy. Deputy Chair has stood by me, did everything thal was asked for during such hard times, and also looking after the Madrassah and generating all the graphics throughout the year. Deputy Treasure, I had to utilise him more as we were at such a Grossroad and there was no room to make mistakes. He has done a fantastic job in handling the accounts. Finally Masjid-è-Sa1iheen still has a long way to go,. this can only be done with a dedicated team that knows how to keep moving forward, a team that is eager to listen learn and adapt. This year has undoubtedly been very challenging, the coming year will undoubtedly throw up more challenges, the road lo sucoess is full of lessons from failure, making mislakes, and facing challenges. Challenges can be amazing learning experiences- things that for￿ you to grow and hange. We are genuinely excited to see how we move foMard in 2023,. hopefully it should be a year to finally replace fear with pride and rejoice with the community. Once again I want to take this opportunity to thank you all for your unwavering support. Saleem Kapadi Chairman Kokni Ittihad-ul-muslimeen {Masjid-è-Saliheen) ## **Masjid-e-Saliheen** ## **For the year ended 31 December 2022** ## **Independent examiner's report to the trustees on the unaudited financial statements of Masjid-e-Saliheen** I report on the financial statements of Masjid-e-Saliheen for the year ended 31 December 2022 which comprise of financial activities, the balance sheet and the related notes. ## **Respective responsibilities of trustess 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 of the Charities Act 2011 ("the Charities Act") and that an independent examination is needed it is my responsibilty to : - examine the accounts under section 145 of the Charities Act - to follow the procedures laid down in the general Directions given by the Charity Comission - (under section 145(5)(b) of the Charities Act, and - to 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 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 no opinion is given as to whether the accounts present a 'true and fair view' and the report limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect: - the accounting records were not kept in accordance with section 130 of the Charities Act ; or - the accounts did not accord with the accounting records; or - the accounts did not comply with the applicable requiremnents concerning the form and - content of accounts set out in the charities (Accounts and Reports) Regulation 2008 other than any - requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination. I have come across no other mattters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached Ahmed Alam Accountants 63 Johnston Street Blackburn BB2 1HD 3 Ma5jid-e-Sallheen statement of financlal actlvltles For the year ended 31 Detèmbèr 2022 Notes 2022 2021 Income Resources Membership Fee5 8780 6994 Lillah Donatlons 94395 37968 Sundery Income 156533 43206 Total Income Resources 259708 88168 Expendituie Cost of activities in furtherance of the charity's object 238147 31083 Net Movement ijf funds 21561 57085 All re¢ognlsed gain5 and losse5 are included in the proflt and loss account. The notes on pages 5 form an Integral part of these financial staternents. Maslld-e-sallheen Balance Sheet As at 31 December 2022 2022 2021 Notes Flyed A55ets 294945 294945 Current A55ets Debtor5 Cash at bank Cash in hand 77 52266 10900 84541 263 84804 63243 Creditors-. amounts fallin8 due wlthln one year 151 300 300 Net currents 355Èts I Ilabllltles I £379449 £357888 Total Flxed & Current Assets Creditors: amoufitsfalllngdue after more than oneyear £ nil £ nil Total Net Assets l Liabilities I £379449 £357888 Re resented b Accumalated Assets £379449 £357888 Maslid-e-sallheen Notes to the Financial Statements For the year ended 31 December 2022 I. ACCOUNTING POLICIE5 lal In accordance with the applicable accounting standards. They have also prepared on a going concern basis,whi¢h assumes thal the company will continue in operational exi5tance for the forseeable future because of the continuing support of it's creditors. 2.TURNOVER Turnover is supplied, and is all attributable to the principal actlvity orthe company and arising irE the United Klngdom. 3. OPERATING COSTS These comprise= Admlnlstration cost5 Other operatlnE Costs 238147 238147 4. STAFF COSTS, Wages and PAYE WaEe5 & PAYE Casual Wages £1790 iooio 5. CREDITORS Expense creditors (paid withln one yearl £300 Loans and other creditor5 to be paid after more than one year 6. C3pltal employed Accumulated Funds Balance I blfwd I Adjustment Exces5 of Expendlture over Intome 357888 21561 E379449 Masjid-e-sallheen Notes to the Financial Statements For the year ended 31 December 2022 9. FIXED ASSETS Properly At cost 294945 294945 Additions At December 2022 294945 294945 At Decèmber 2021 294945 294945 Maslld.e-Sallheen Detalled Tradlng and Profit and Loss Account For the year ended 31 December 2022 2022 2021 Membership Fees 8780 6994 Llllah Donations Friday Donations Home box Collection Online Donations 15236 50 58593 3700 8251 8565 11781 1305 5522 3900 8785 6675 Ramadhan127th Nightl Donations & Collectlons 94395 37968 Sundry Income Calender sales M3intenace Donations Khajoor Sales Sadqa BBQ Donations Roof appeal Dome Minaret Merchandise Jamaat Llllah Wedding5 Haq Dena Marriage Certificate HeatinE & CCTV Project Room Rents Hire Ghusle Khana Fun day Fun Day Sponsor 78 5950 711 3615 loo 98506 14230 12739 943 420 125 50 900 8162 14380 8744 7265 3160 260 620 7580 620 9831 750 156533 43206 Total 25970S 88168 Admlnlstration Costs Wages & PAYE Wages Imolana Saeedl Care Taker Wag Gardner Wages Water Light & Heat Telephone Masjid Repairs and Maintenance Insurance CCTV Projects Fun day expenses Domain Registration Sadqa Merchandlse Outdoor Llght Masjid Programme Minaret Dome Roof Ghu51 Khana Projett Family Fajr Week Sadaq3h Card processing Char8es Reclevei Fees Accountancy & Other ProfÈs51onal Fees Bank Interest Charges 1790 iooio 2500 680 1075 9605 683 17492 628 10973 2534 8230 2698 565 3089 454 10934 2944 50 3590 1844 1223 4538 747 18712 148500 170 1208 470 18 300 300 253 423 238147 31083 other o eratin chai es DepreciatioTrn Total operating Costs 238147 31083 Profit on ordinary actlviles £21561 E57085