OYA SOLUTIONS LIMITED ACCOUNTING & TAXATION AL-SUNNAH MOSQUE TRUSTEES, REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 CHARITY REGISTERATION NO.. 1170791 Ip INSTITUTE OF PUBLIC ACCQUNTANTS. INSTITUTE OF FINANCIAL ACCOUNTANTS. AMpEROF fHEIPAfi Bartle House, Oxford Court. Manchester, England, M2 3WQ T.. 0161850 0287 M.. 07897813366 E.. info asoluti ns.co. Mr Mohamed Hussein IFA
CONTENTS Page No Trustees Trustees, Report Independent Review Statement of Financial Activities Receipts & Expenditure Account Balance Sheet Notes to the Accounts 8-12
TRUSTEES Trustees: MR ABDULGHADER AL-MUSRATI MR BOULAKHRAS CHOKRI MR ESHIKH ALI MR HAMMOUDA AFIMED Business Address: 13 Winterford Road Manchester M8 9PB Accountants: OYS SOLUTIONS LIMITED Bartle House. Oxford Court Manchester M2 3WQ
TRUSTEES, REPORT The trustees present their annual report and financial statemenls for the year ended 31 Dernber 2023 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 Ihe 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 trustee5 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 Ihe 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 forthe remembrance ofGod 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. (El The communal funeral prayer (more commonly known as Janazaa)
{F) Such other prayer meetings, lecture and educational andlor 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, infimiity or disability, povety or social and economic circumstances with a view to improving the Gondilions of life of such persons. IE) The relief of those in need by reason of Iheir age, ill health, disability of financial hardship. ACTIVITIES AND ACHIEVF.MENTS How our aGtivities deliver public benefit: During this period. the following outcomes were achieved. {1 } A centre for the charity's operations was identified and lease tenms were agreed. The charity undertook considerable renovation work in order to ensure it met the needs of the charity. 12) Upon the Centre becoming operational, the Charity instigated its educational programme including-_ a) Daily religious educalional classes for children beeen 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. dl Weekly lecture programme on a variety of religious topics for the whole community-, e) Weekly religious educational classes and prayer meetings forthe whole community., (31 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.
FIIYANCIAL REVIEW Reserves policy The trustees have reviewed the reserves of the charity. Their policy is lo 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 accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi). The law applicable lo 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., observe 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 slatements. 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 statemenls comply with the Charities Act 2011, and the provisions of the trust deed. They are a150 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 tts behalf by.. Mr Eshikh Ali {Chair) Date.. 22 October 2024
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 2023. Responsibilities As the charity's trustees, you are responsible for the preparation of the accounts in accordance WFth 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 Ihe 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 inatters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act- or the accounts did not accord with the accounting records; or 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 Bartle House, Oxford Court Manchester M2 3WQ
Al-sullnah Mosque StAtement Of Financial Activities For the year ended 31 December 2023 2023 2022 Notes Iln-restricted Restricted Endowment 'iind5 Funds Funds Total Total IN(.'OMF. & ,ND()WMLV'IS DONA-ri()NS & LF.GACLSILS 263,454 263.454 193,747 TOTAL INCOML. 263 454 263,454 193,747 LLSS: F,XPF.NDITIIRE EXPENDITIJRF. ON RIAgG fLINDS 148.647 148,647 105.170 EXPENDII-IIRF ON CHARI'fABLE ATIVITIES 112,475 112.475 79.298 TOTAL EXPENDITIJRF. 261,122 261,122 184,468 NTr.T IYC.'OME I (EXPENDII-URII 2.333 2.333 9,279 ACCIIMIILATFD FIINDS BROUGHI. bORWARD 246.351 246.351 237.072 TO'I'AL TrIINDS CARRlb.D TrORWARD 248,684 2411,684 246J51
Al-sunnah Mosque Bglanee Sheet as at 31 December 2023 Note5 2023 2022 FIXEDASSETS 188.319 1.16.236 I'AN(iABLE ASSI-: 188J19 136,236 CURRENT ASSETS 62.264 110.305 C'ASII A'I. IIANK ANI) IN I IANI) PRLPA YMI.-N I. 8ll 62,264 110,38S CURRENT LIABILITIES CRI-:DI I'ORS AM<)IIN I. I.'AI.I.ING DIJI.. WI'I'141NG ONI:. YI.:AR 1.¥98 270 1,898 27 NI-.T CIJRRI-:N'I' ASSETS 611,365 TOTAL NET ASSL'rs 248,684 246,351 CHARITY'S FUND UNRESTRICI"I.:I) I.-IINI)S 248.684 246.351 TOTAL CIIARITY'S FUND 248.6114 246J51 The notes al pagc 8 to 12 form part% ofihese accounts Approved by trustees on dale and signed on their behaifby.. Mr Eshikh Ali (Chairs ofTru5tecs) Dale.. 22 October 2024
NOTES TO THE ACCOUNTS Note: I 2023 2022 IN(.'OME AND ENDOWMENTS Iln-re5tricted Restricted Endowrnent Tot41 Tot81 Donations nd Legacies 263,454 263.454 193,747 263.454 263,454 193.747 Note: 2 Accountlng Policles The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with Recommended Accounting Practice 2015,. IFRS 102 SORPI. and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity h2s prepared the linancial slalemenls in accordance with the FRSSE SORP 2015 in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwilhslanding the fact that the extant slalulory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly lo the SORP 2005. This has been done to accord with current best practice. Accounting conventlon The financial statements are prepared, on a going conrn basis. under the historical cost convention. The charty is mainly dependent on continuing donations and therefore the going concern basis is also dependent on the continuing of donations. Incoming resource8 All incoming resources aro included in the slalemenl of financial activities when the charity is enlilled lo the income and the amount can be quanlilied with reasonable accuracy. The following specific policies are applied to categories ol income. Voluntary income is received by way of grants, donations and gifts and is included in full in the slalemenl of financial activities when receivable. Grants where enlillemenl is not conditional on the delivery of a specific performance by the charty, are recognised when the charity becomes unconditionally enlilled to the grant. Donated services and facilities are included at the value lo the chaity where this can be quantified. The value of seNices 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 ineludes any VAT which cannot be fully recovered and is reported as part of the expenditure lo which il 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 allccalod belween the expenditure categories of Statement of
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 al the discretion of the trustees in furtherance of the general objectives of the charity. Note: 2.1 Liabllity to Taxation As a registered charity, the organisalion is exempl from income and corporation lax lo the exlenl that ils income and gains are applied towards the charitsble 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 Slalemenl of Financial Activities. Note". 3 2023 2022 Total STAFF cos'rs Ull-rcstricted Restricted Endowment Total Gross SAlari¢s 148.158 148.158 103.470 148,1.$8 148,158 103,470 The average numbers of employees during the year were.. Number Total Number Adminislralion-. Volunteers.. Teachers.. 45 45 46 Note: 3.1 TRUSTEES) REMUNERATION All Iruslees provKle their services lo the charity free of charge expt Mr Ali Eshikh Ali. Eshikh Ali has received total gross salary of £12.717 during the year ended 31 Oecembèr 2023.
Note: 4 EXPENDITURE ON RAISINC b"UNDS 2023 2022 Basi$ or Allo¢ation Unrestricted Restritted Endowment Tot#1 Tot#l Lv¢nts Expcrjditure Repair5 & MAllltcnaDce WaRcs Alxrie5 Uswge Usage 4119 489 1.700 Tlme 148.158 148.158 103.470 148,647 148,647 105,170 Note: 4.1 F.XPENDI'fuRE ON C14ARITAIII.E ACTIVITIF.S 202J 2022 Basis of Alloc%lio Iln-restri¢ted Restri¢t¢d bndowment Total Tot1 DoM#tion I15a8e ()11.751 68.751 40.099 SiII)PI)RT C.OSTS: C'leaning Insur4ce II5sgt 1.765 1.765 1.912 2.099 2,056 Prinlin8, Postage & 5t*titsnory Tel¢plione & iternet Li%ht and Usage 2.037 2.1137 1.470 Us#ge 997 997 909 UsAge 16.(A)3 16.903 10.883 A¢toun¢anty fee Retht 81X> 800 lJsage I15age Usage Usage 5.143 5.145 5.145 Rate DepretiAtion Grn¢ral Fdxpenses 8.021 8.021 8.1101 5.957 5.957 7.223 112.474 112,474 79,298 io
Note: 5 TANGIBLL ASSF,'rs: Freehold Property Fixtures & 'rot¥l Cost At l JanuAry 2023 Additio 57.023 122.966 179.989 59.104 I.IK)Q ,104 At 31 December 2023 116.127 123.966 240,093 Dtpre¢i#tion At l Jfintsary 2023 ChArge for the year 43.753 43.753 8.1121 At 31 De¢embEr 2023 Nct Book Value At 31 Deeember 2022 79.213 136,236 At 31 December 2023 1fi,127 72.192 11$8.119 Note: 6 CASII A'I BANK AND IN HAND 2023 2022 Cash ai Bank HSBC. 57.052 108,983 Cash at Hand 5.212 1.322 62264 I I OJO.S Note: 7 I.'R Tr.DI'I'ORS.. Amount fAlling due within one yeAr Accruals and oihcr Crcditors 2023 2022 1.898 270 1.898 270 li
Note: 8 ACC.IIMULATED FIINDS ACCUMULATF.D FUNDS 2023 2022 lJn- restricted Restricted Endowment TotAI Total Opening fund5 &t 0110112023 246,351 246.351 237.072 Net incomelexpenditure 2,333 2,331 9.279 Closing funds &$ at 3111212023 248,6144 248,684 246,351 12