Registered charity number 1160726 ## **MUHADDITH E AZAM MISSION LEICESTER** **TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** ## **MUHADDITH E AZAM MISSION LEICESTER** ## **CONTENTS** ||**Page**| |---|---| |Legal and administrative information|1| |Trustees' report|2 - 3| |Statement of trustees' responsibilities|4| |Independent examiner's report|5| |Income and expenditure account|6| |Balance sheet|7| |Notes to the accounts|8 - 10| ## **MUHADDITH E AZAM MISSION LEICESTER** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Chairman**|Salim Komal| |---|---| |**Trustees**|Salahuddin Chughtai| ||Nizamuddin Ugradar| ||Iqbal Abdullah Khansaheb| |**General secretary**|Salahuddin Chughtai| |**Treasurer**|Iftikhar Ahmed| |**Principal address**|170 Prestwold Road| ||Leicester| ||LE5 0EZ| |**Charity registration number**|1160726| |**Accountants**|Malik & Co| ||Certified Public Accountants| ||32 Turner Road| ||Leicester| ||LE5 0QA| |**Bankers**|Barclays Bank Plc| ||Leicester| ||LE87 2BB| 1 ## **MUHADDITH E AZAM MISSION LEICESTER** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022** The trustees present their report with the financial statements of the charity for the period ended 31st March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019.) The accounts have been prepared in accordance with the relevant accounting policies and comply with the Muhaddith E Azam Mission Leicester, applicable law and other requirements. ## **OBJECTS OF THE CHARITY** Muhaddith E Azam Mission Leicester is a charity with the following objectives: To adopt ways and means in order to improve, protect and promote the Religious, Educational, Social and Cultural interests of all Sunni Muslims living within local area. To serve as a Centre of Learning and to teach the principles of the Islamic Faith in accordance with the Sunni Path. To guide Muslims in Islamic Affairs. To provide advice and information when necessary. To actively promote and provide facilities and activities for the benefit of the local muslim men and women, young and elderly. To promote racial and religious harmony by engaging with local indigenous community. To achieve these aims Muhaddith E Azam Mission Leicester has organised and been involved in various activities as described later. ## **ACHIEVEMENT AND PERFORMANCE Charitable activities** The Centre provides Islamic prayer facilities including the Friday prayers and other inhouse activities such as events, the two Eid festivals and community activities. ## **FINANCIAL REVIEW** ## **Principal funding sources** Muhaddith E Azam Mission Leicester raised funds for the maintenance and upkeep of the Centre through various means including regular donations from members, collections during peak periods and from the funding events during the course of the year. ## **Reserves policy** The charity aims to keep sufficient reserves to meet costs of its ongoing activities, as well as anticipated renovation works and a provision for any unexpected costs related to the planned town changes in the near future. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** Muhaddith E Azam Mission Leicester is an unincorporated Charity, constituition adopted on 03/03/2015 and registered with the Charity Commissioners under the charity number 1160726. 2 MUHADDITH E AZAM MISSION LEICESTER TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2022 REFERENCE AND ADMINISTRATIVE DETAILS Registered Charlty number 1160726 Prlnclpal address 170 Pres￿OId Road Leicester LE5 OEZ Truste95 Salahuddin Chughtai Nizamuddin Ugradar Iqbal Abdullah Khansaheb Tru$tee Induction and Tralnlng All new Iruslees re￿1ve a planned induction programme before tsking up their pla￿ on the board. This includes an explanation of their roles and responsibilibes. an introduction lo other trustees. an overview of re¢enl activities and an explanation of broad fomiat and pro￿sS. Risk managomont The trustees have a duty to identtfy and review Ihe risks to which the Charity is exposed and lo ensure appropriate controls are in place lo provide reasonable assurance against fraLtd and error. Review of tho Flnancial Statements The Iw51ee5 consider the results of the year lo be satisfactory where they received donations of £29.743 and during the year charity carried out tis objectives successfijlly. On behalf of all Iruslees, we would like lo thank all of our donors and volunteers who helped the charity lo carry out the aCts'V￿es suc￿Ss(u11Y over the year. Indep•nd•nt Examiner Malik & Co Certified Public Accountants 32 Tumer Road L8ice$ter LE5 OQA Approved by order of the board of trustees on 25 January 2023 and signed on ils behaw by: Salahuddin Chughtai Nizamuddin Ugradar ## **MUHADDITH E AZAM MISSION LEICESTER** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** Law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year (unless the charity is entitled to prepare accounts on the alternative receipts and payments basis). In preparing accounts giving a true and fair view, the trustees should follow best practice and: Select suitable accounting policies and then apply them consistently; Make judgements and estimates that are reasonable and prudent; State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the accounts; Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the accounts comply with the applicable law. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 4 MUHADDITH E AZAM MISSION LEICESTER INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MUHADDITH E AZAM MISSION LEICESTER FOR THE YEAR ENDED 31 MARCH 2022 I report on the accounts of the charity for thè pèrilxl erKled 31 March 2022. which are set out on pages 5 to 8. Respectlvo Responsibilities of Trustees and Examiner As the cha¥itys trustees you consider that an audit is not required for this year. It is the charitys trustees who are responsible for the preparation of the a¢c(KJnts- you consider that the audit requirement of Section 14412} of the Charit*s Act 2011 (The 2011 Act) does not apply. and that an independent examination is needed_ It is my responsibilty to examine the accounts under Section 145 of the 2011 Act and to stale, on the basis of prowlures, specified in the Gerberal Direct'ons given by the Chanty Commission under Section 14515)Ib} of the 2011 Act. whether particular matters have come lo my attention. Basis of Ind•p•nd•nt Examiner's Rèport My examination was carried out in accordan￿ the General Directions given by the Charity Commission. An examination indudes a rewew 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 acuunts. and seeklng explanations from you as trustees The procedures undertaken do not provkle all the eviden￿ that woukj b8 r8quired in an 8udit. and a'true and fair y￿K and the report Is limilgj to those matters sel ¢yJt in the statement below. Indgpgndent Examinerfs Statemgnl In connection with my examination. no matter has come to my attentM)n.' {11 Which gives us reasonable cause to believe that on any m8terial respect the requirements . To keep accountir5g records in accordance Section 130 of the 2011 Act.. a￿1 . To prepare accounts %thich accord wlh the accounling recwls arKI to ox)mply with the accounting requirements of the 2011 Act. have not been met: OR {21 To which. in our opinion. attention S￿UEd ￿ draw￿ in order to enable a proper understanding of the accounts lo be reached. Mr Q Abbas FICB. ACPA Malik & Co Accountsnts Ltd Certified Public Accountants 32 Tumer Road Leicester LE5 OQA 25 January 2023 ## **MUHADDITH E AZAM MISSION LEICESTER** ## **INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022** |**Income resources**
Donations and offerings
**Total incoming resources**
**Resources expended**
**Expenditure**
Repairs and replacements
Wages and salaries
Staff pension
Light and heat
Rates and water
Telephone, fax and internet
Insurance
Purchases - books and Madressa bags
Subscriptions
Printing, postage and stationary
Sundry expenses and cleaning
Depreciation on land and building
Depreciation on fixtures and fittings
**Management administration**
Accountancy and bookkeeping fee
**Total resources expended**
**Net income (expenditure) for the year**
Funds balance at 1 April 2021
**Funds balance as at 31 March 2022**|**Restricted**
**£**
-
-
-
-
-
-
-|**Unrestricted**
**£**
29,743
29,743
2,960
14,749
229
2,418
2,896
612
1,119
1,743
100
431
188
4,504
751
1,110
33,810
(4,067)
233,393
229,326|**Total**
**2022**
**2021**
**£**
**£**
29,743
24,362
29,743
24,362
2,960
-
14,749
-
229
-
2,418
2,442
2,896
895
612
1,087
1,119
1,072
1,743
-
100
100
431
-
188
307
4,504
4,596
751
1,002
1,110
600
33,810
12,100
(4,067)
12,262
233,393
221,131
229,326
233,393| |---|---|---|---| 6 MUHADDITH E AZAM MISSION LEICESTER BALANCE SHEET AS AT 31 March 2022 2022 2021 Notes Fixed assets Tangibl8 8S8els 228,223 Current assets Cash at bank and in harnl oth8r debtors 27.741 24,470 27.799 24.470 Current Ilabllhl•s Creditors and accruaL£ Other credilo 920 2,421 3.341 1200 1.2CX) Net ¢uryent ass•ts 24.458 23,270 Loans- lQarze4asnal I18.1￿) 118,1CKII Total a$8ets ltrss current liablllV•$ 229.326 233.393 Ineome funds UnreSt￿cted fund 229.326 233.393 229,326 233,393 These accounts apprDved by the Truste*s 25 January 2023. Signed on beha￿ of the Trustees Salahuddin Chughtai Trustoe N￿￿muddIn Ugradar Trust•e **MUHADDITH E AZAM MISSION LEICESTER** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** ## **1 Accounting policies** ## **1.1 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. ## **1.2 INCOMING RESOURCES** Donations and offerings are raised from the general public and other charities recognised in the Statement of Financial Activities when they become receivable. ## **1.3 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. ## **1.4 RESOURCES EXPENDED** Resources expended are recognised in the period in which they are incurred. ## **1.5 TANGIBLE FIXED ASSETS AND DEPRECIATION** Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: Land and building 2% reducing balance Office equipment 25% reducing balance ## **TAXATION** The charity is exempt from tax on its charitable activities ## **2 Employees** |Number of employees
The average monthly number of employees during the year was:
Imams and teachers
**Employment costs**
Wages and salaries
PAYE and NI|**2022**
**Number**
3
**2022**
**£**
14,749
-
**14,749**|**2021**
**Number**| |---|---|---| |||-| |||**2021**
**£**
-
-| |||**-**| There were no employees whose annual emoluments were £60,000 or more. 8 ## **MUHADDITH E AZAM MISSION LEICESTER** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** ## **3 Trustees remuneration and related party transactions** No trustees received any remuneration or expenses during the year (2021 : £NIL) There were no related party transactions in the year (2021 : £NIL) ## **4 Tangible fixed assets** |**Cost**
At 1 April 2021
At 31 March 2022
**Depreciation**
At 1 April 2021
Charge for the year
At 31 March 2022
**Net book value**
At 31 March 2022
At 31 March 2021
**5**
**Current liabilities**
Other creditors
Accruals
Amounts falling due within one year
**6**
**Long term liabilities**
Loan (Qarz -E- Hasna)
Amounts falling due more than one year|**Land &**
**building**
**£**
254,126
254,126
28,907
4,504
33,411
220,715
225,219|**Equipment,**
**fixtures &**
**fittings**
**£**
11,196
11,196
8,192
751
8,943
2,253
3,004
**2022**
**£**
2,441
900
3,341
**2022**
**£**
18,100|**Total**
**£**
265,322| |---|---|---|---| ||||265,322| ||||37,099
5,255| ||||42,354| ||||| ||||222,968| ||||| ||||228,223| ||||**2021**
**£**
-
1,200| ||||1,200| ||||**2021**
**£**| ||||18,100| ||||| 9 ## **MUHADDITH E AZAM MISSION LEICESTER** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2022** |**7**
**Movements in funds**
At 1 April 2021
Net movement in funds
At 31 March 2022|**Restricted**
**fund**
**£**
-
-
-|**Unrestricted**
**fund**
**£**
233,393
(4,067)
229,326|**Total**
**fund**
**£**
233,393
(4,067)| |---|---|---|---| ||||229,326| 10