**REGISTERED CHARITY NUMBER: 1159316** Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2021 for HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ACN Accountants Chartered Certified Accountants 41 Orsett Road Grays Essex RM17 5DS ``` HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ``` ## `Contents of the Financial Statements for the Year Ended 31 March 2021` ||Page| |---|---| |Report of the Trustees|1 to 4| |Independent Examiner's Report|5| |Statement of Financial Activities|6| |Balance Sheet|7| |Notes to the Financial Statements|8 to 11| |Detailed Statement of Financial Activities|12| ``` HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ``` ``` Report of the Trustees ``` ``` for the Year Ended 31 March 2021 ``` The trustees present their report with the financial statements of the charity for the year ended 31 March 2021. The trustees have adopted the provisions of 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 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** To advance the Islamic religion for the public benefit by promoting knowledge of Allah (God) as portrayed in the authentic sources of Islam and according to the way of the pious predecessors, including the provision of facilities for religious worship. ## **Public benefit** The Trustees confirm that they abide by the Charity Commissions guidance on public benefit in complying with Section 17 of the Charities Act 2011 to have due regard to public benefit in meeting its objectives and activities. ``` Page 1 ``` ``` HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ``` ``` Report of the Trustees ``` ``` for the Year Ended 31 March 2021 ``` ## **ACHIEVEMENT AND PERFORMANCE** During the year the charity continued to collect donations from the members of public. There are continuous commitments from the users and members to support charity's activities. The charity provides social welfare, worship and educational support to the community and promotes social awareness among general public. ## **Covid-19 Pandemic Impact** In accordance with government and Public Health England guidelines the Islamic centre remained closed from 19th March 2020. The following services were impacted or cancelled: 1 Daily congregational prayer - 2 Friday prayers - 3 Ramadan 2020 4 Eid in the park 2020 - 5 Mother and Toddler Group - 6 Medical Seminars - 7 Inspire Young Muslims Youth group - 8 Tuition - 9 Legal advice 10 Some of the classes were moved online where possible ``` Page 2 ``` The Islamic centre reopened in July 2020 offering daily prayers and Friday prayers. Classes were continuing online as opposed to face-to-face to limit the risk of increasing COVID cases. Throughout the week, the Islamic Centre was regularly deep cleaned to ensure a safe space for our congregation. In accordance with government and Public Health England guidelines we: - " Reduced our prayer capacity to accommodate social distancing " Ensured prayer attendance was registered - " Gave regular reminders by staff and medical professionals to worshippers onsite - " Ensured that elders over 65 and vulnerable were staying safe by remaining at home - " Provided hand sanitisation stations throughout the building - " Provided Masks and prayer sheets provided for all worshippers - " Monitored the operation ``` Page 2 ``` Page 2 ``` HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ``` ``` Report of the Trustees ``` ``` for the Year Ended 31 March 2021 ``` ## **FINANCIAL REVIEW** ## **Financial position** The financial statements are set out on pages 6 to 11 have been prepared implementing Financial Reporting Standard for Smaller Entities (effective January 2015). The Statement of Financial Activities show net surplus for the year of a revenue nature of £41,522. The total reserves at the year end after accounting for unrealised (losses) /after revaluing investments of £1,098,601. The financial position of the Charity is firm and secure with net fund of £1,098,601. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes an incorporated charity. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1159316 ## **Principal address** 603 High Road Leytonstone London E11 4PA ## **Trustees** Mr Arshad Mahmood Mr Amer Mohiuddin Chairperson Mr Mohammed Zahir Rashid ``` Page 3 ``` ``` HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ``` ``` Report of the Trustees ``` ``` for the Year Ended 31 March 2021 ``` ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Independent Examiner** ACN Accountants Chartered Certified Accountants 41 Orsett Road Grays Essex RM17 5DS ## **Bankers** Barclays Bank PLC Approved by order of the board of trustees on 23 December 2021 and signed on its behalf by: Mr Amer Mohiuddin - Trustee ``` Page 4 ``` ``` Independent Examiner's Report to the Trustees of HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ``` ## **Independent examiner's report to the trustees of HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE** I report to the charity trustees on my examination of the accounts of HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE (the Trust) for the year ended 31 March 2021. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 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 no concerns and have come across no other matters 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. Anwar Faruque Chowdhury FCCA ACN Accountants Chartered Certified Accountants 41 Orsett Road Grays Essex RM17 5DS 23 December 2021 ``` Page 5 ``` ## `HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE` ``` Statement of Financial Activities for the Year Ended 31 March 2021 ``` |Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Charitable and social activities
Other
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|31.3.21
31.3.20
`Unrestricted Total`
`fund`
`funds`
£
£
83,461
173,799
28,463
-
111,924
173,799
-
11,145
70,402
57,802
70,402
68,947
41,522
104,852
1,057,079
952,227
1,098,601
1,057,079| |---|---| ``` The notes form part of these financial statements ``` ``` Page 6 ``` ## `HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE` ## `Balance Sheet 31 March 2021` |Notes
**FIXED ASSETS**
Tangible assets
5
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
6
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
7
Unrestricted funds
**TOTAL FUNDS**|31.3.21
31.3.20
`Unrestricted Total`
`fund`
`funds`
£
£
1,058,901
1,050,981
42,827
14,511
(3,127)
(8,413)
39,700
6,098
1,098,601
1,057,079
1,098,601
1,057,079
1,098,601
1,057,079
1,098,601
1,057,079| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 23 December 2021 and were signed on its behalf by: Mr Amer Mohiuddin - Trustee ``` The notes form part of these financial statements ``` ``` Page 7 ``` ``` HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ``` ``` Notes to the Financial Statements for the Year Ended 31 March 2021 ``` ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** 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) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 20% on cost ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can 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. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020. ``` continued... ``` ``` Page 8 ``` ``` HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ``` ``` Notes to the Financial Statements - continued ``` ## `for the Year Ended 31 March 2021` ## **3. STAFF COSTS** The average monthly number of employees during the year was as follows: |||||31.3.21|31.3.21||31.3.20| |---|---|---|---|---|---|---|---| ||Admin|||6|||3| ||No employees received emoluments in excess of £60,000.||||||| |**4.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||||||| |||||||`Unrestricted`|| ||||||||`fund`| ||||||||£| ||**INCOME AND ENDOWMENTS FROM**||||||| ||Donations and legacies||||||173,799| ||**EXPENDITURE ON**||||||| ||**Charitable activities**||||||| ||Charitable and social activities||||||11,145| ||Other||||||57,802| ||**Total**||||||68,947| ||**NET INCOME**||||||104,852| ||**RECONCILIATION OF FUNDS**||||||| ||**Total funds brought forward**||||||952,227| ||**TOTAL FUNDS CARRIED FORWARD**||||||1,057,079| |**5.**|**TANGIBLE FIXED ASSETS**||||||| |||||`Fixtures`|||| |||`Freehold`||`and`|||| |||`property`||`fittings`|||
`Totals`| |||£||£|||£| ||**COST**||||||| ||At 1 April 2020|1,044,349||16,580|||1,060,929| ||Additions|11,236|||-||11,236| ||At 31 March 2021|1,055,585||16,580|||1,072,165| ||**DEPRECIATION**||||||| ||At 1 April 2020||-|9,948|||9,948| ||Charge for year||-|3,316|||3,316| ||At 31 March 2021||-|13,264|||13,264| ||**NET BOOK VALUE**||||||| ||At 31 March 2021|1,055,585||3,316|||1,058,901| ||At 31 March 2020|1,044,349||6,632|||1,050,981| ``` continued... ``` ``` Page 9 ``` ``` HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ``` ## `Notes to the Financial Statements - continued` ``` for the Year Ended 31 March 2021 ``` ## **6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Social security and other taxes
Other creditors
Accrued expenses
**7.**
**MOVEMENT IN FUNDS**
`At 1.4.20`
£
**Unrestricted funds**
General fund
1,057,079
**TOTAL FUNDS**
1,057,079
Net movement in funds, included in the above are as follows:
`Incoming`
`resources`
£
**Unrestricted funds**
General fund
111,924
**TOTAL FUNDS**
111,924|31.3.21
£
287
2,000
840
3,127
`Net`
`movement`

`in funds`
£
41,522
41,522
`Resources`

`expended`
£
(70,402)
(70,402)|31.3.20
£
233
7,000
1,180
8,413

`At`

`31.3.21`
£
1,098,601
1,098,601
`Movement`
`in funds`
£
41,522
41,522| |---|---|---| ## **Comparatives for movement in funds** |`At 1.4.19`
£
**Unrestricted funds**
General fund
952,227
**TOTAL FUNDS**
952,227|`Net`
`movement`
`At`
`in funds`
`31.3.20`
£
£
104,852
1,057,079
104,852
1,057,079| |---|---| Comparative net movement in funds, included in the above are as follows: |
**Unrestricted funds**
General fund
**TOTAL FUNDS**|`Incoming Resources Movement`
`resources`
`expended in funds`
£
£
£
173,799
(68,947)
104,852
173,799
(68,947)
104,852| |---|---| ``` continued... ``` ``` Page 10 ``` ``` HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ``` ``` Notes to the Financial Statements - continued ``` ``` for the Year Ended 31 March 2021 ``` ## **7. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|`At 1.4.19`
£
952,227
952,227|`Net`
`movement`

`in funds`
£
146,374
146,374|
`At`

`31.3.21`
£
1,098,601
1,098,601| |---|---|---|---| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
**Unrestricted funds**
General fund
**TOTAL FUNDS**|`Incoming Resources Movement`
`resources`
`expended in funds`
£
£
£
285,723
(139,349)
146,374
285,723
(139,349)
146,374| |---|---| ## **8. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2021. ``` Page 11 ``` ``` HUDHAYFAH BIN AL YAMAAN ISLAMIC CENTRE ``` ``` Detailed Statement of Financial Activities for the Year Ended 31 March 2021 ``` |`Detailed Statement of Financial Activities`
`for the Year Ended 31 March 2021`||| |---|---|---| ||31.3.21|31.3.20| ||`£`|`£`| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|70,352|136,646| |Gift aid|7,428|37,153| |Education centre|5,681|-| ||83,461|173,799| |**Other income**||| |Other income|28,463|-| |**Total incoming resources**|111,924|173,799| |**EXPENDITURE**||| |**Charitable activities**||| |Event management costs|-|11,145| |**Support costs**||| |**Management**||| |Rates and water|-|2,338| |Light and heat|2,932|5,115| ||2,932|7,453| |**Finance**||| |Bank charges|120|874| |**Other support costs**||| |Telephone|756|878| |Postage and stationery|-|447| |Sundries|1,662|883| |Repair and maintenance|11,039|-| |Advertising|1,372|1,875| |Fixtures and fittings|3,316|3,316| ||18,145|7,399| |**Governance costs**||| |Wages|38,780|32,757| |Accountancy|3,080|720| |Casual staff costs|2,000|-| |Cleaning and waste management|1,580|4,049| |Other legal and professional|-|4,224| |IT expenses|2,565|326| |Bookkeeping and payroll|1,200|-| ||49,205|42,076| |Total resources expended|70,402|68,947| |**Net income**|41,522|104,852| ``` This page does not form part of the statutory financial statements ``` ``` Page 12 ``` ``` This page does not form part of the statutory financial statements ``` ``` Page 12 ```