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2022-12-31-accounts

OYA SOLUTIONS LIMITED

ACCOUNTING & TAXATION

AL-SUNNAH MOSQUE

TRUSTEES’ REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 CHARITY REGISTERATION NO: 1170791

Bartle House, Oxford Court, Manchester, England, M2 3WQ 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

Bartle House, Oxford Court

Manchester

M2 3WQ

1

TRUSTEES’ REPORT

The trustees present their annual report and financial statements for the year ended 31 December 2022 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

(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.

3

FIINANCIAL 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. STATEMENT 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 AC￿pIed Accounting Practice). 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 are required to: Select suitable accounting policies and then apply them consistently., obSe￿e the methods and principles in the Charities SORP IFRS 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 con￿rn 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 wit 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 of fraud 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: 30 October 2023

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 2022.

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:

Mr Mohamed Hussein (IFA) Oya Solutions Limited Bartle House, Oxford Court Manchester M2 3WQ

5

Al-Sunnah Mosque Statement Of Financial Activities

For the year ended 31 December 2022

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		 2022
2021
Un-restricted
Funds
Restricted
Funds
Endowment
Funds
Total
Total
£
£
£
£
£
193,747
-
-
193,747
189,599
193,747
-
-
193,747
189,599
105,170
-
-
105,170
86,456
79,298
-
-
79,298
60,916
184,468
-
-
184,468
147,372
9,279
-
-
9,279
42,228
237,072
-
-
237,072
194,844
246,351
-
-
246,351
237,072

6

Al-sunnah Mosque Balance Sheet as at 3] December 2022 Notes 2022 Z021 FIXEDASSETS 136.236 -I-AN(?Alll.l-' A%%l."I 136,236 CURRENT A¢￿ETs 110.305 98.869 C'ASII AI. t3ANk ANI) IN I IANI) I>RI.'I?A YMI.'N I IOJ8S 98069 CIIRRENT LIABILITIES ('Ri.-i)I'I-()R5 AM()IIN'I'£ 270 1.961 270 NI."I- (-IIRKI..N-I' A%%I.' I )6.Y117 I'OTAI. NLT A.%SETS 246,351 237.072 (-IIARI'fi"s b'llYD IINRI-:S'I'RIC'I'I.'S) I.'IINI) 246.351 237.072 Ri-'%-i-kic-I'i-'i) I-'IJN'I)% TOTAL C.HptRII'Y'S bllND 246 J41 237,072 'Ihc notes at page 8 to 12 forin parts of these accounts Approved by trustees on date and signed on their behalf by.. Mr E5hikh Ali (Chair5 of Tru5tCC5} Date.. 30 OctokT 2023

NOTES TO THE ACCOUNTS

Note: 1

INCOME AND
ENDOWMENTS
Donations
and Legacies		 2022
2021
Un-restricted
Restricted
Endowment
Total
Total
£
£
£
£
£
193,747
-
-
193,747
189,599
193,747
-
-
193,747
189,599

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

8

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

2022 2021
STAFF COSTS Un-restricted Restricted Endowment Total Total
£ £ £ £ £
Gross Salaries 103,470 - - 103,470 84,818
103,470 - - 103,470 84,818
The average numbers of employees Number Total Number
during the year were:
Administration: 3 3 3
Volunteers: 0 0 2
Teachers: 46 46 30

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 £11,671.92 during the year ended 31 December 2022.

9

Note: 4

EXPENDITURE ON RAISING FUNDS

Basis of
Allocation
Events
Expenditure
Usage
Repairs &
Maintenance
Usage
Wages and
Salaries
Time		 2022
2021
Unrestricted
Restricted
Endowment
Total
Total
£
£
£
£
£
-
-
-
-
1,700
-
-
1,700
1,638
103,470
-
-
103,470
84,818
105,170
- -
105,170
86,456

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		 2022
2021
Un-restricted
Restricted
Endowment
Total
Total
£
£
£
£
£
40,099
-
-
40,099
37,356
1,912
-
-
1,912
668
2,056
2,056
342
1,470
-
-
1,470
292
909
-
-
909
878
10,883
-
-
10,883
6,778
800
-
-
800
2,962
5,145
-
-
5,145
230
-
-
-
-
-
8,801
-
-
8,801
9,238
7,223
-
-
7,223
2,172
79,298
-
-
79,298
60,916

10

Note: 5

TANGIBLE ASSETS:
Freehold
Property
Fixtures &
Fittings
Cost
At 1 January 2022
57,023
118,093
Addition
4,873
At 31 December 2022
57,023
122,966
Depreciation
At 1 January
2022
-
34,951
Charge for the year
8,801
At 31 December 2022
-
43,752
Net Book Value
At 31 December 2021
57,023
79,213
At 31 December 2022
57,023
83,142
Note: 6
CASH AT BANK AND IN HAND 2022
Cash at Bank HSBC 108,983
Cash at Hand 1,322
110,305
Note: 7
CREDITORS: Amount falling due within one year
Accruals and other Creditors2022
270
270		 Freehold
Property
Fixtures &
Fittings
57,023
118,093
4,873		 Freehold
Property
Fixtures &
Fittings
57,023
118,093
4,873		 Total
175,116
4,873
179,989
34,951
8,801
43,752
136,236
140,165
2021
96,509
2,360
98,869
2021
1,962
**1,962 **
57,023
122,966
-
34,951
8,801
-
43,752
57,023
79,213
57,023
83,142
270

11

Note: 8

ACCUMULATED FUNDS

ACCUMULATED 2022 2021
FUNDS
Un- Restricted Endowment Total Total
restricted
£ £ £ £ £
Opening funds as at
01/01/2022		 237,072 - - 237,072 194,844
Net income/expenditure 9,279 - - 9,279 42,228
Closing funds as at 246,351 - - 246,351 237,072
31/12/2022

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