OYA SOLUTIONS LIMITED
ACCOUNTING & TAXATION
AL-SUNNAH MOSQUE
TRUSTEES’ REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 CHARITY REGISTERATION NO: 1170791
City View House, 5 Union Street, Ardwick, Manchester, M12 4JD T: 0161 850 0287 M: 07897813366 E: info@oyasolutions.co.uk Mr Mohamed Hussein IFA
CONTENTS
Page No Trustees 1 Trustees’ Report 2-4 Independent Review 5 Statement of Financial Activities Receipts & Expenditure Account 6 Balance Sheet 7 Notes to the Accounts 8-12
TRUSTEES
Trustees: MR ABDULGHADER AL-MUSRATI
MR BOULAKHRAS CHOKRI
MR ESHIKH ALI MR HAMMOUDA AHMED
Business Address: 13 Winterford Road Manchester M8 9PB
Accountants: OYS SOLUTIONS LIMITED
City View House , 5 Union Street Manchester M12 4JD
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TRUSTEES’ REPORT
The trustees present their annual report and financial statements for the year ended 31 December 2021 and confirm they comply with the Charities Act 2011, the trust deeds, and the Charities SORP (FRS 102) requirements.
Structure, Governance & Management
Governing document
Al-Sunnah Mosques is constituted as a charity registered with the charity commission in December 2016 under charity number 1170791.
Organisational structure
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits unless agreed otherwise. The trustees meet as a body and are responsible for all decision taken in relation to running the Mosque and the activities provided by the charity.
The existing trustees are responsible for the recruitment of new trustees.
Risk management
The trustees have assessed the risks the charity faces and have drawn up a risk matrix which identifies the major risks by area of activity, the nature of those risks, the likelihood of the risks happening, and the measures taken to manage them.
Objectives and Activities
Objectives
To advance the Islamic religion in accordance with the teaching of the holy Quran and Sunnah of the prophet Mohammed (PBUH).
(A) The individual and communal daily prayers (more commonly known as Salaat)
(B) The communal prayer made on Fridays (more commonly known as Jummah)
(C) The regular communal gathering for the remembrance of God and for the recitation of extracts of the Quran (more commonly known as Zikr)
(D) The collective offering of peace and blessings upon the prophet Muhammad (PBUH). Both immediately following the communal daily prayers and the communal Friday prayer and otherwise.
(E) The communal funeral prayer (more commonly known as Janazaa)
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(F) Such other prayer meetings, lecture and educational and/or religious events as the members may decide from time to time.
To act as a resource for young people up to the age of 18 living in Manchester by providing advice and assistance and organising programmes of physical, educational and other activities as a means of:
(A) Advancing in life and helping young people by developing their skills, capacities, and capabilities to enable them to participate in society as independent, mature and responsible individuals.
(B) Advancing education
- (C) Relieving unemployment
(D) Providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.
(E) The relief of those in need by reason of their age, ill health, disability of financial hardship.
ACTIVITIES AND ACHIEVEMENTS
How our activities deliver public benefit:
During this period, the following outcomes were achieved.
(1) A centre for the charity's operations was identified and lease terms were agreed. The charity undertook considerable renovation work in order to ensure it met the needs of the charity.
(2) Upon the Centre becoming operational, the Charity instigated its educational programme including:-
a) Daily religious educational classes for children between the ages of 4 to 16;
b) Daily prayer meetings for the whole community;
c) Weekly religious educational classes and prayer meetings specifically for women;
d) Weekly lecture programme on a variety of religious topics for the whole community;
e) Weekly religious educational classes and prayer meetings for the whole community;
(3) The Charity continued its programme of religious events during the Islamic year including:-
a) Daily prayer meetings during the holy month of Ramadhan;
b) Prayer Meetings and Lectures on dated of respected religious.
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FINANCIAL REVIEW Reserves policy The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet three months operating costs of the Centre. STATEMEINT OF TRUSTEES, RESPONSIBILITIES The charity trustees are responsible for preparing an annual report and financial statements in accordan with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial statements, the trustees afe required to: Select suitable accounting policies and then apply them consistently- obseNe the methods and principles in the Charities SORP (FRS 102}', Make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection offraud and other irregularities. The trustees for the purposes of charity law who served during the year and up to the date of this report are set out on page 1. Approved by the trustees and signed on its behalf by.. Mr Eshikh Ali (Chair) Date: 25 October 2022
INDEPENDENT EXAMINER’S REPORT
I report to the trustees of Al-Sunnah Mosque on my examination of the accounts for the year ended 31 December 2021.
Responsibilities
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
Basis of Report
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view by the accounts.
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 which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did 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.
Mr Mohamed Hussein (IFA) Oya Solutions Limited City View House, 5 Union Street Manchester M12 4JD
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Al-Sunnah Mosque Statement Of Financial Activities For the year ended 31 December 2021
| Notes INCOME & ENDOWMENTS DONATIONS & LEGACESIES 1 TOTAL INCOME LESS: EXPENDITURE EXPENDITURE ON RIASING FUNDS 4 EXPENDITURE ON CHARITABLE ATIVITIES 4.1 TOTAL EXPENDITURE NET INCOME / (EXPENDITURE) ACCUMULATED FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
2021 2020 Un-restricted Funds Restricted Funds Endowment Funds Total Total £ £ £ £ £ 189,599 - - 189,599 145,999 |
|---|---|
| 189,599 - - 189,599 145,999 |
|
| 86,456 - - 86,456 88,905 60,916 - - 60,916 50,459 |
|
| 147,372 - - 147,372 139,364 |
|
| 42,228 - - 42,228 6,635 194,844 - - 194,844 188,209 |
|
| 237,072 - - 237,072 194,844 |
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Al-sunnllh Mosque Jlalance Sheet 45 at 31 December 2021 Ntstts 2021 2020 FIXED ASS*.TS 144.310 I'AN(JABLI.' ASSL"I"S 140,165 144,310 CURRENT ASSETS 98.11(19 51.863 CA%[ I A'I- BANK AND IN IIAND 98.869 C[IRRLN'I' I.IABII.ITIES CRf.rJii-OR5 AM()IIN"IS I.'AI.I.ING I)111.' WI'I'I IINti UNI.. YI.:AR 1.962 1.329 1,961 lJ29 NI."I' C'IJRRI.'N'I' A44I."1 9().)7 50.534 TOI'AI. NET ASSETS 237.072 194,844 C.'HARITY'S FIIND UNRI.'%'l'Rlfl'l.:l) FI NDS ?37.072 194.844 Rl.'%'l'RIC'I'I.:I) I.'I INI)S TOTAL CIIARITY'S FUND 237.072 194.844 'rhe nules at pag?e 8 10 1 ? fomi parts ofthese aecounls Approved by trust¢¢s on datc and sign¢d on their behalf by.. MT F.shikh Ali (Cl)airs ofTrustees) Date.. 25 October 2022
NOTES TO THE ACCOUNTS
Note: 1
| INCOME AND ENDOWMENTS Donations and Legacies |
2021 2020 Un-restricted Restricted Endowment Total Total £ £ £ £ £ 189,599 - - 189,599 145,999 |
|---|---|
| 189,599 - - 189,599 145,999 |
Note: 2
Accounting Policies
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with Recommended Accounting Practice 2015', (FRS 102 SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRSSE SORP 2015 in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Accounting convention
The financial statements are prepared, on a going concern basis, under the historical cost convention. The charity is mainly dependent on continuing donations and therefore the going concern basis is also dependent on the continuing of donations.
Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to categories of income.
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Recognition of liabilities and expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates. Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fund raising purposes. All costs are allocated between the expenditure categories of Statement of
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financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, and others are apportioned on an appropriate basis.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Note: 2.1
Liability to 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 .
Note: 3
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| STAFF COSTS | Un-restricted | Restricted | Endowment | Total | Total |
| £ | £ | £ | £ | £ | |
| Gross Salaries | 84,818 | - | - | 84,818 | 74,646 |
| 84,818 | - | - | 84,818 | 74,646 | |
| The average numbers of employees | Number | Total | Number | ||
| during the year were: | |||||
| Administration: | 3 | 3 | 3 | ||
| Volunteers: | 2 | 2 | 2 | ||
| Teachers: | 30 | 30 | 0 |
Note: 3.1
TRUSTEES REMUNERATION
All trustees provide their services to the charity free of charge except Mr Ali Eshikh Ali. Eshikh Ali has received total gross salary of £11,060.40 during the year ended 31 December 2021.
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Note: 4
EXPENDITURE ON RAISING FUNDS
| Basis of Allocation Events Expenditure Usage Repairs & Maintenance Usage Wages and Salaries Time |
2021 2020 Unrestricted Restricted Endowment Total Total £ £ £ £ £ - - - - 1,638 - - 1,638 14,258 84,818 - - 84,818 74,646 |
|---|---|
| 86,456 - - 86,456 88,905 |
Note: 4.1
EXPENDITURE ON CHARITABLE ACTIVITIES
| Basis of Allocation £ Donations Usage SUPPORT COSTS: Cleaning Usage Insurance Usage Printing, Postage & Stationery Usage Telephone & internet Usage Light and Heat Usage Accountancy fee Usage Rent Usage Rate Usage Depreciation Usage General Expenses Usage |
2021 2020 Un-restricted Restricted Endowment Total Total £ £ £ £ £ 37,356 - - 37,356 26,165 668 - - 668 569 342 342 299 292 - - 292 498 878 - - 878 776 6,778 - - 6,778 4,321 2,962 - - 2,962 2,566 230 - - 230 2,630 - - - - - 9,238 - - 9,238 9,699 2,172 - - 2,172 2,937 |
|---|---|
| 60,916 - - 60,916 50,460 |
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Note: 5
| TANGIBLE ASSETS: Freehold Property Fixtures & Fittings Cost At 1 January 2021 57,023 113,000 Addition 5,093 At 31 December 2021 57,023 118,093 Depreciation At 1 January 2021 - 25,714 Charge for the year 9,238 At 31 December 2021 - 34,952 Net Book Value At 31 December 2021 57,023 83,142 At 31 December 2020 57,023 87,286 Note: 6 CASH AT BANK AND IN HAND 2021 Cash at Bank HSBC 96,509 Cash at Hand 2,360 98,869 Note: 7 CREDITORS: Amount falling due within one year Accruals and other Creditors2021 1,962 **1,962 ** |
Freehold Property Fixtures & Fittings 57,023 113,000 5,093 |
Freehold Property Fixtures & Fittings 57,023 113,000 5,093 |
Total 170,023 5,093 175,116 25,714 9,238 34,952 140,165 144,309 2020 51,067 796 51,863 2020 1,329 1,329 |
|---|---|---|---|
| 57,023 118,093 |
|||
| - 25,714 9,238 |
|||
| - 34,952 |
|||
| 57,023 83,142 57,023 87,286 |
|||
| **1,962 ** |
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Note: 8
ACCUMULATED FUNDS
| ACCUMULATED | 2021 | 2020 | |||
|---|---|---|---|---|---|
| FUNDS | |||||
| Un- | Restricted | Endowment | Total | Total | |
| restricted | |||||
| £ | £ | £ | £ | £ | |
| Opening funds as at 01/01/2021 |
194,844 | - | - | 194,844 | 188,209 |
| Net income/expenditure | 42,228 | - | - | 42,228 | 6,634 |
| Closing funds as at | 237,072 | - | - | 237,072 | 194,844 |
| 31/12/2021 |
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