Al-Azhar Mos
ue South Shields CIO
Accounts for the
ear ended
31 March 2023
Charit Commission Reference No: 1164773
## **Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Contents**
|Reference and administrative details
Trustees' Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the accounts|**Page**|
|---|---|
||1
2-3
4
5
6
7-9|
**Al-Azhar Mosque South Shields CIO Reference and administrative details for the year ended 31 March 2023**
Charity Registration No: 1164773 Principal Office: Al-Azhar Mosque Laygate South Shields Tyne and Wear NE33 5RU Trustees: Mrs Eftekar Al-Sayadi Mrs Essediya Saleh Mr Hamid Ali Mr Ibrahim Ali Mr Muhammad Rehman Mr Muhammed Mohamed Mr Rami Shublaq Mr Tariq Mohammad **Bankers** Lloyds Bank 101 King Street South Shields NE33 1DT
1
## **Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773**
## **Trustee's Annual Report for the year ended 31 March 2023**
## **Structure, Governance and management**
Al-Azhar Mosque is a Charitable Incorporated Organisation (Charity Commission No 1164773).
The trustees are responsible for the general management of the mosque. All trustees voluntarily invest their time and do not receive any financial benefit. The trustees Meet monthly and are responsible for the management of the mosque.
## **Aims**
The objects of the CIO are, for the benefit of the public: 1.1.1 1.1.1 to advance the Islamic religion (Ahl al Sunnah wa’l Jamaa’ah); and 1.1.2 to advance education in accordance with the principles of that religion, in South Shields and the surrounding areas.
## **Activities**
**Prayers -** The mosque is open all day for the five daily prayers as well as Friday prayers. **Festivals -** The mosque provides food free of charge to the local community during the month of Ramathan.
- Eids are celebrated in the mosque with family activities and a communal meal
The mosque also provides the following services to the local community
- Complete Funeral facilities
- Civil marriage and nikkah
- Hifz classes
## **Community activities**
- Regular mosque open day events
- Health awareness programs
- School visits
- Interfaith activities
- Events to promote working with the local council, police, fire brigade and other statutory
- authorities
- Fundraising for local and national charities
## **Principle fundraising**
The charity’s main source of income comes from Friday collections with an average of £345 per week as well as rental income received from six flats to the value of £2000 per calendar month.
2
**Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773**
## **Trustee's Annual Report for the year ended 31 March 2023**
## **Future plans**
The mosque is currently in negotiations with the local council to purchase land adjacent to the mosque to resolve the parking issue. Also plans have been drawn up for a future extension to the mosque.
## **Risk management**
The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate our exposure to major risks.
## **Reserves policy**
The Reserve Fund represents unrestricted funds. The Trustees aim to maintain sufficient reserves so as to give flexibility to cover temporary timing differences for donations received, adequate capital for core costs and which will allow them to respond quickly to the needs of the Charity.
## **Trustees' responsibilities**
The Charities Act require the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus of the charity for that period. In preparing those financial statements the trustees are required to:
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence
The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees and signed on its behalf by:
## Hamid Ali
29 January 2024
3
## **Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Independent Examiner's Statement, Report and Opinion on the Accounts**
I report on the accounts of the charity for the year ended 31 March 2023
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this period under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility 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 Commission (under (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 general Directions given by the Charity Commission. 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 the 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 is 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
1. which gives me reasonable cause to believe that in, any material respect, the requirements:
• to keep accounting records in accordance with section 130 of the Charities Act; and
• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; and
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
AMS Accountants SBU Ltd Accountants and Business Advisors
455 Whalley New Road Blackburn Lancashire BB 19SP
29 January 2024
4
## **Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Statement of Financial Activities for the year ended 31 March 2023**
|**Incoming resources from generated funds**
Grants and donations
**Resources expended**
Charitable activities
2
Governance costs
3
**Total resources expended**
**Net outgoing resources for the year**
**Total funds brought forward at 1 April 2022**
**Total funds carried forward at 31 March 2023**||**2023**
**£**
72,235
74,625
180
74,805
(2,570)
3,030,456
3,027,886
**Unrestricted**
**Funds**||**Unrestricted**|**Unrestricted**|
|---|---|---|---|---|---|
|||||**2022**
**£**
25,583
49,492
180
**Funds**|**Funds**|
|||||49,672||
|||||||
|||||(24,089)
3,036,176||
|||||3,012,087||
There are no gains or losses other than those recognised in the Statement of Financial Activities
All incoming resources and resources expended are derived from continuing activities
The notes attached on pages 7 to 9 form part of these accounts
5
## **Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Balance Sheet As at 31 March 2023**
|**Notes**
**Fixed assets**
Tangible assets
4
**Current assets**
Sundry Debtors
Cash at bank and in hand
**Current liabilities**
Other liabilities and accruals
5
**Net current assets**
**Net assets**
**Funded by**
Unrestricted funds
**Total Funds**|-
23,003|**2023**
**£**
3,006,107
21,779
3,027,886
3,027,886
3,027,886|-
22,494|**2022**
**£**
3,008,142
22,314|
|---|---|---|---|---|
||1,224||180||
||||||
|||||3,030,456|
|||||3,030,456|
|||||3,030,456|
Approved by the trustees and signed on its behalf by:
## Hamid Ali
## 29 January 2024
6
**Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Notes to the Accounts for the year ended 31 March 2023**
## **1 Accounting policies**
## **Incoming resources**
## Donations and grants
Income from donations and grants, including capital grants, is included in incoming resources when these are receivable except as follows:-
When donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods.
When donors impose conditions which have to be fulfilled before the charity becomes entitled to use of such income, the income is deferred and not included in incoming resources until the preconditions for use have been met.
When donors specify that donations and grants, including capital gains, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in incoming resources of restricted funds when receivable.
## Interest receivable
Interest is included when receivable by the charity.
## Expenditure
All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure. All costs have been directly attributed to one of the functional categories of resources expended in the SOFA.
## Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:-
Plant and machinery 25% reducing balance
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors**
Creditors and provision are measured and accounted for in accordance with usually accepted accruals principles.
## **Taxation**
As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
|**2**
**Charitable activities**
Employee costs:
Wages and salaries
Premises costs:
Rates and insurances
Light and heat
Cleaning and sundries
Telephone and stationery
General administrative expenses:
Repairs and maintenance
Depreciation
Legal and professional costs:
Donations Distributed
Other legal and professional
**Total**|**2023**
**£**
21,741
21,741
4,369
4,358
14,152
490
23,369
18,276
2,035
20,311
6,722
2,482
9,204
74,625|**2022**
**£**
19,505|
|---|---|---|
|||19,505|
|||7,983
3,345
6,634
480|
|||18,442|
|||8,816
2,714|
|||11,530|
|||4,431
15|
|||15|
||||
|||49,492|
7
**Al-Azhar Mosque South Shields CIO Charity Commission Reference No: 1164773 Notes to the Accounts for the year ended 31 March 2023**
|**3**||**Governance**|**2023**|**2022**|
|---|---|---|---|---|
||||**£**|**£**|
|||Accountancy|180|180|
||||180|180|
||4|**Tangible fixed assets**|||
|**3**
**Governance**
Accountancy
4 **Tangible fixed assets**|**2023**
**£**
180
180|**2023**
**£**
180
180|**2022**
**£**
180|
|---|---|---|---|
||||180|
|||||
|**Cost**
At 1 April 2022
Additions
At 31 March 2023
**Depreciation**
At 1 April 2022
Charge for the period
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**5**
**Creditors: amounts falling due within one year**
Other creditors|**Land and**
**buildings**
**£**
3,000,000
-
3,000,000
-
-
-
3,000,000
3,000,000
**2023**
**£**
1,224
1,224|**Plant and**
**machinery**
**etc**
**£**
33,792
-
33,792
25,650
2,035
27,685
6,107
8,142|**Total**
**Total**
**£**
**£**
3,033,792
3,033,792
-
-|
||||3,033,792
3,033,792|
||||25,650
25,650
2,035
2,035|
||||27,685
27,685|
||||3,006,107
3,006,107|
||||3,008,142
3,008,142|
||||**2022**
**£**
180
180|
8