**Charity Registration No. 1172494 Company Registration No. CE009878** ## **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST** **TRUSTEES' REPORT AND ACCOUNTS** **FOR THE YEAR ENDED 31 DECEMBER 2020** ## **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST** ## **CONTENTS** ||**Page**| |---|---| |Legal and administrative information|**1**| |Trustees' Report|**2 - 5**| |Independent Examiners Report|**6**| |Statement of Financial Activities|**7**| |Balance Sheet|**8**| |Notes to the Accounts|**9-14**| ## **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |**Trustees**||| |---|---|---| |**The first charity trustees are:**||| ||Dr Hashim Mohammed Ali Mahdi|| ||Dr Mohammad Bin Abdulkarim Al-Issa|| ||Dr Abdurrahman B Abdullah Al Zaid|| ||Dr Ahmad Al-Dubayan|Appointment ceased on 25th May 2020| ||Mr Saud Bin Nasser Al-Hamdan|| ||Dr Mohammad Siddique Nojoum|Appointed 26th May 2020| |**Chief Executive Officer**|Dr Ahmad Makhdoom|| |**Charity Registration Number**|1172494|| |**Company Registration Number**|CE 009878|| |**Registered Office**|46 Goodge Street|| ||London|| ||W1T 4LU|| |**Bankers**|Al Rayan Bank|| ||Edgbaston House|| ||3 Duchess Place|| ||Birmingham|| ||B18 8NH|| |**Independent Examiner**|M. Said & Co.|| ||Chartered Certified Accountants|| ||137 Blackstock Road|| ||London|| ||N4 2JW|| |**Legal Adviser**|M H A Thomson Barrister|| ||Wynne Chambers|| ||5 Kimberley Road|| ||London|| ||NW6 7SG|| 1 ## **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020** The Trustees present their annual report together with the independently examined Financial Statements of THE MUSLIM WORLD LEAGUE LONDON OFFICE TRUST registered charity number 1172494 (The Charity) for the year ended 31st December 2020. The trustees confirm that the Financial Statements are prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, applicable law and the requirement of the Financial Reporting Standard ( FRS 102 SORP) , "Accounting and Reporting by Charities " (effective January 2016) and in accordance with the Charities Act 2011. The charity constitutes a public benefit body as defined by FRS102. ## **COMMENCEMENT AND ACQUISITION OF ASSETS** The Charity commenced its activities as **a charitable incorporated organisation** (CIO) on 1st August 2018; acquired assets and liabilities from The Muslim World League London Office Trust, charitable trust , (registered Charity no. 290098),with the transfer of the Charity's properties freehold titles being completed on 31st July 2018. by way of deed of transfer dated 25th December 2017, as varied by a Deed of Variation dated the 16 April 2018 on 31st July 2018. The transfer of all assets and liabilities from the charitable trust and the charitable incorporated organisation was made in accordance with a Trust Deed of the charitable trust dated the 6th of August 1984 (As amended by supplementary deeds executed on the 4th December 2005, the 9th of June 2008 and the 14th of August 2011) and a trustees resolution made on 22 February 2015 and in accordance with the requirements and approval of the Charity Commission. The charitable trust ( 290098) was subsequently removed from the register of charities on the 26 July 2019. ## **CONSTITUTION, STRUCTURE , GOVERNNACE AND MANAGEMENT** ## **a: Governing Documents** Following a lengthy consultation with the Charity Commission, the current constitution of the charity was formally adopted on the 22nd December 2016 and registered with the Charity Commission on the 7th April 2017. After the transfer of assets and liabilities outlined in the preceding paragraph had been completed, the Charity commenced its activities on 1st August 2018. The name of the **charitable incorporated organisation** is : Muslim World League London Office Trust. Its company registration number is CE 009878 and its principal office is in London, England. ## **b. Method of Appointment or Election of Trustees** The management of the charity is the responsibility of the Trustees who are appointed and co-opted under the terms of the Constitution. Trustees are appointed by the board of Trustees which is currently comprised of five members. Following an amendment made to the constitution on 25th May 2020 the number of trustees who are appointed by reference to the post they hold have been reduced from four to three trustees by removing the requirement to have the Director-General of The Regent Park Mosque to become a trustee. The trustees who will be appointed by reference to their posts are: The Secretary - General of the Muslim World League of Makkah (Who will always be the Chairman). The Assistant Secretary - General of the World Council of Mosques in Makkah. The Head of Islamic Affairs at the Royal Embassy of the Kingdom of Saudi Arabia in London. The maximum number of trustees is seven and the minimum is three. When selecting an individual for appointment as a charity trustee, the charity trustees consider their skills, knowledge and experience which are needed for the effective administration of the Charity. Dr Mohammad Siddique Nojoum was appointed as a trustee on 26th May 2020. ## **c. Policies adopted for the induction and training of Trustees** On appointment, Trustees are given a copy of the Charity's Constitution to read and fully understand so as to ensure that they act in the furtherance of the charity's objectives. They are also given various booklets and access to online guidance issued by the Charity Commission to ensure that they understand the regulations governing the Charity. The Trustees are supported throughout the year by a Barrister and a Chartered Certified Accountant to ensure compliance with the rules. 2 **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2020** ## **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST** ## **OBJECTIVES AND ACTIVITIES** ## **a. Policies and Objectives** The Objects of the Charity are applicable throughout the world and more particularly in the city of London and in the British Isles. The Charity's main objectives are the advancement of education for the public benefit concerning the teachings and religion of Islam, the relief of poverty, sickness and suffering of any persons who are in need irrespective of their nationality, race, ethnic origin and religious beliefs; the advancement of religious and racial harmony for the benefit of the public , and to further such other purposes which are charitable under the laws of England and Wales as the trustees may think fit. ## **b. Strategies for achieving objectives** The Charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit both to those who worship at its Mosque and the wider community. ## **c. Activities for achieving objectives** The main activities of the Charity during this period have been: ## **Religious** The Charity's activities were severely curtailed during the year following government lockdown restrictions except the first two months of the year. The charity provided packed food for distribution to those who wished to break their fast under "Ramadan Tent" project. It also distributed masks and hand sanitisers. The Charity provided financial assistance to UK based organisations with similar objectives as well as needy individuals. All applications for assistance are considered on a two-weekly basis, or earlier in case of emergency cases. All applications are vetted carefully and approved in accordance with the charity's donation policy. During the year a donation of £2,000 was made to a charity namely "13 River Trust" which provided help with the arrangement of burial for needy Muslims who died during the lockdown. ## **Cultural** Eid celebrations and social events were suspended during the lock down following government guidelines. The Charity was chosen for a compliance visit and inspection by the Charity Commission. A virtual meeting was held on 25th November 2020 and was attended by two officials from the Charity Commission, an MWLLO trustee, its CEO, Its internal accountant as well as the legal adviser and the independent examiner to the Charity. The objective of the meeting was to assess the management of risk of receiving funds from MWLM and its ability to maintain independent decision making solely in the best interest of the charity. The visit also explored other areas of the Charity's governance, activities and administration in particular the invitation of speakers who have political affiliations. The compliance visit concluded by recommendations that trustees should read, consider and apply the guidance to protect the Charity from abuse for extremist purposes and the guidance relating to campaigning and political activity. The trustees have accepted the Charity Commission's recommendations and acted upon them. The Charity Commission also accepted Trustees representations that as income generated by the Charity from the retail unit and from the prospective development increases, the Charity will be less reliant on MWLM and this will enforce not only its independence but also its appearance to be independent.. During the year MWLLO was shortlisted for inclusion in the inaugural Exceptional Organisation & Leadership Parliamentary Report and Awards and was confirmed as a finalist in the British Parliamentary Awards which were due to take place on 27th March 2020. This event was postponed due to the lockdown and have now been rescheduled to take place in the Spring of 2022. MWLLO will receive "British Mark Five " star rating and will be able to display the Mark Logo in recognition of its effective and exceptional leadership and will be listed in the **Exceptional Organisation& Leadership Parliamentary Report** which will enhance the Charity's standing in the community **.** During the trustees meeting held on 12th March 2020, the trustees decided to utilise two additional working names for the Charity (in addition to the MWLLO) in order to emphasize the importance of the Charity's educational and interfaith activities: the **Cultural Education Communication Forum** and the **CECF** . The Charity commission formally accepted this decision on 16th July 2020. 3 **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2020** ## **FINANCIAL REVIEW** ## **a: Going Concern** After making appropriate enquiries, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. The Charity aims to maintain a level of reserves, excluding fixed assets, at a sufficient level to enable it to continue its work without any interruption, in case funds from Muslim World League in Makkah are delayed. ## **b: Factors relevant to achieving Objectives** Over the past thirty five years, the Charity (firstly as a charitable trust and now as a charitable incorporated organisation) has established a reputation for trust, integrity and inclusivity. This is borne out by the high number of the local community members who attend prayers and engage with the Charity's activities , which has been made possible thanks to the longstanding support from The Muslim World League in Makkah which continues to monitor and evaluate the Charity's performance and continue to extend their support. ## **c: Reserves Policy:** The charity is an autonomous branch of, and receives most of its funding from, the Muslim World League in Makkah. It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent at least to two months requirements, which will ensure that in the event of a significant drop in funding, the trustees will be able to continue the charity's activities while consideration is given to ways in which additional funds may be raised. The Muslim World League in Makkah is committed to ensuring that Muslim World League London Office trust is adequately funded. As at the 31 December 2020 the Charity unrestricted reserves stood at £442,75 (2019:£328,786 ) and the restricted reserves at £595,331 ( 2019: £613,477). ## **d: Principal funding** The principal and major donor is Muslim World League in Makkah (MWLM), Saudi Arabia. It (The Charity ) aims to be self-funding by relying on income it generates . It succeeded in obtaining planning permission to build a commercial unit as well as two residential units which will be rented or leased to generate income to further reduce its reliance on MWLM. It is expected that firms of architects will be invited to submit tenders in early 2022 and the actual building work to commence in early 2023 . During the year the charity received "Job Retention Scheme Grants " totalling £118,646 from the government. The receipt of these grants continued until September 2021. Rental income from the shop was disrupted during the year due to the lockdown. A discount of £11,250 was given to occupier of the shop and although a balance of £90,000 remained outstanding at the year end, no credit was taken for the outstanding rent in this year's account but will be accounted for when received in the following year. ## **e: Risk Management:** The trustees have assessed the major risks to which the charity is exposed and have drawn up a risk matrix which identifies the major risks by area of activity, the nature of the risks, the likelihood of the risk happening and the measures taken to manage them. The trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. The charity has decided to limit speakers at congregations primarily to employees of the charity only. In the event that a speaker from outside the organisation is invited, he or she will be fully vetted prior to the invitation. ## **INDEPENDENT EXAMINER** M. Said & Co., Chartered Certified Accountants were appointed as Independent Examiners to the charity for the year ended 31 December 2020 and in accordance with the Charities Act 2011, a resolution proposing that they be re-appointed for the year ended 31st December 2021 will be put to the Board of Trustees. 4 MUSLIM WORLD LEAGUE LONDON OFFICE TRUST TRUSTEES. REPORT Icontinuedl FOR THE YEAR ENDED 31 DECEMBER 2020 TRUSYEES. RESPONSIBILMES STATEMENT The trustees are re5pon5ible for p¥ep8ring the TnAslees' rewMI fina￿181 statements in aCLCrta￿e with aThJ Unrted ￿"￿ty10m si*Klard5 (Unrted Ge[￿ A¢￿untIng Prn¢ti¢•l. Th8 law arpHcab18 lo ch2rlts.es In EngL4rnJ & W*$ rew*es tre Tnjsw ￿ prepare s¢aMwts f¢r each financkgl year 9Ne a true aThJ Iwr Ihts State of allairs d Y* arnl of the Incoming resource5 and the awtabon of resources of the ¢harty Ihe pwkxl. In wepgriThJ the Financaal Statements, th8 Iru5188s are r8quir8d lo.. sekct SUItab￿ accountsw pnl t￿ tlrAn ￿¥Sten0￿. bl obsem thg Meth￿j8 ern1 kvingF4es in th• Chants"¢s SORP, dl epare ¢he finanGo1 Staterwts on fv wrv4 bas* urdBss it inwowiat• lo pr9surro that the chanty ￿11 conts.nue in ￿er8￿. Tha tru8tsas are reSp)￿Alble lor keepry prryr a¢xwntiry rwds t￿ suffi¢x# to 8hcw and •yP￿In Iho charW$ transaction$ and disdose with reasonabkn ar%ura¢y al any time the financial position of th8 charity and 8nabl8 Ih8m lo ensure th8t the fin8nfJal $t8lementS vrith the Chariti89 Act 2011. tha Charity lAC£￿nts and ReFwt¥l ReguL81i￿$ 21X)8 aThJ the provw$ ol thg InBt de•J. They ar8 also responsib￿ for saf•guardiThJ lh8 a88els ol th8 tharty aThl lortsknThJ reasona¥￿ 51ep5 for th? prevention and deteCt￿n offraud and other rylanb•S. Dr H•$N •m M•h Z-lo-2021 MUSUM WORLD LEAGUE LONDON OFFICE TRUST CHARITY NUMBER 1172494 INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 Rgportlo th• tru8ts01 ol Mu8llm World Leaguo London Offlee Trnst Charlty number 1172494 Company reglstrthn Nmber CE009878. On accounts for the year ended 31 December 2020 $•t on pages 7 10 14. l rnport to the trustèes on my examination ofthe acmunlg oftho abov8 charity forthe year onded 31 December 2020. R•8POn8lbllltl•s •nd ba818 of report As thg charftY8 Iru8t¢e$, you we respon8lble for preparatton of the 8¢Munl8 In accordance wllh the requlremenls of the Chadtles Aei 2011 I r6POrt In respect of my examlnallon ol the Twsl'$ a¢¢ounts ¢arri¢d out under 8ectlon 145 of the 2011 Act and In carrying out my exominatlon. I have followed ail the app11c8l￿e Dlrectlon$ given by tho Charbty Commlsslon under sectlon 1445Mb) ofthe ACL Ind•p•ndent examln•V8 Stat•ment Tho charftl8 gross Income gxceedgd £250,000 and l am quallfled to undertake the examlnatlon ty belng a quallfled member of the Assodatlon of Chartered I have completed my 0xam1nall￿. l eonftm that no m•terf•l m•tttrs h come to my atterthn In connection wlth the eX•n￿n￿tION vthl¢h 9lves me cause lo belleve thBt In. any malerlal respect. the a¢counUng reMrd$ wern not kept In accordance wllh s•dlon 130 01 tho Charfiles ACL or the aCCo￿ts dld not accord wllh thg accountsng ie¢ord$.' or the XCo￿ts dld nol comply wilh the appllcabl& r8quiTement5 Co￿emIng the fcKm and conlenl of account8 sel out in the Ch•rilloS (Accounts and Re￿rts) RegUla￿On6 2008 other Ihan any requlr8mont that th8 accounts ￿va a Ir￿ and falf vlewwhlch Is not a maiter consldered as part of an Independenl examlnauon. I have no concem6 and have come across rw other mattern In ¢Onr￿cl10n Tthlh the examlnauon to vknl¢h attenllon should be drawn In thls report In dor to wwblè a propw r$1•￿Ing of the 8￿Co￿lts to be rexhed Slgned: Date.. 2J- lo- Idll N•mo: Mthmud Sald Fellow Ch8rtored G*Ufio(l A¢¢ounl8nt ## **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020** |**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2020**
**2020**
**Notes**
**£**
**£**
**INCOMING RESOURCES**
Activities in furtherance of the charity's objectives:
Voluntary Income
**2**
392,115
18,229
Government Grants
**2**
118,646
Investment income
**3**
48,926
-
**TOTAL INCOMING RESOURCES**
**559,687**
**18,229**
**RESOURCES EXPENDED**
Charitable activities
**4 & 5**
409,395
36,375
Others
**6**
36,327
-
**TOTAL RESOURCES EXPENDED**
**445,722**
**36,375**
**NET MOVEMENT IN FUNDS**
113,965
(18,146)
_Reconciliation of funds_
**TOTAL FUNDS AT 01.01.2020**
**13**
328,786
613,477
**TOTAL FUNDS AT 31.12.2020**
**13**
**442,751**
**595,331**|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2020**
**2020**
**Notes**
**£**
**£**
**INCOMING RESOURCES**
Activities in furtherance of the charity's objectives:
Voluntary Income
**2**
392,115
18,229
Government Grants
**2**
118,646
Investment income
**3**
48,926
-
**TOTAL INCOMING RESOURCES**
**559,687**
**18,229**
**RESOURCES EXPENDED**
Charitable activities
**4 & 5**
409,395
36,375
Others
**6**
36,327
-
**TOTAL RESOURCES EXPENDED**
**445,722**
**36,375**
**NET MOVEMENT IN FUNDS**
113,965
(18,146)
_Reconciliation of funds_
**TOTAL FUNDS AT 01.01.2020**
**13**
328,786
613,477
**TOTAL FUNDS AT 31.12.2020**
**13**
**442,751**
**595,331**|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2020**
**2020**
**Notes**
**£**
**£**
**INCOMING RESOURCES**
Activities in furtherance of the charity's objectives:
Voluntary Income
**2**
392,115
18,229
Government Grants
**2**
118,646
Investment income
**3**
48,926
-
**TOTAL INCOMING RESOURCES**
**559,687**
**18,229**
**RESOURCES EXPENDED**
Charitable activities
**4 & 5**
409,395
36,375
Others
**6**
36,327
-
**TOTAL RESOURCES EXPENDED**
**445,722**
**36,375**
**NET MOVEMENT IN FUNDS**
113,965
(18,146)
_Reconciliation of funds_
**TOTAL FUNDS AT 01.01.2020**
**13**
328,786
613,477
**TOTAL FUNDS AT 31.12.2020**
**13**
**442,751**
**595,331**|**Total**
**2020**
**£**
410,344
118,646
48,926
**577,916**
445,770
36,327
**482,097**
95,819
942,263
-
**1,038,082**|Total
**2019**
**£**
500,583
152,369| |---|---|---|---|---| |||||652,952| |||||604,275
35,015| |||||639,290| |||||| |||(18,146)||13,662| |||||928,601
-| |||613,477
**595,331**||| ||328,786
**442,751**|||| |||||942,263| The notes on Pages 9 to 14 form part of these financial statements. 7 MUSLIM WORLD LEAGUE LONDON OFFICE TRUST BALANCE SHEET AS AT 31 DECEMBER 2020 Unrethct8d R*strfeted Fund6 Fund6 Totsl Funds Total Fund8 Not•8 31.122020 31.122020 31.122020 3t.122019 FIXED ASSErs Tangible Fixed As6ets 45.970 549,394 595.364 611,267 45,970 549.394 595.364 611,267 CURRE1￿ ASSETS Debtors Cash al Bank and in Hand 10 11 4.642 421.028 4.842 466.%5 7.787 364.169 4S,937 Total Curr•nt A8••ts 425.670 45.937 471.607 371,956 CREDITORS". amounts falling due v￿thin one year 12 128,8891 {28,8891 {40.9601 NET CURRENT ASSETS 396.781 45.937 442.718 330.996 NET AssErs 442,751 595.331 1.038,082 942.283 CHARITY FUNDS Unrestricted fund$ Restricted funds 13 13 442.751 442.751 595.331 ,033,082 328,786 613.477 942.263 595.331 595,33 442.751 The finandal Staiements were approved by th• TrnSt￿s and ￿gned their behalf by.. Dr Hashlm Mohamm•d All MahdS Trusts• Date.. - 2021 Tha notès on page 9 to 14 fom part of Ihesg f￿￿nCIal slalemerts. ## **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **1 Accounting policies** ## **1.1 Basis of preparation** 1.1 Basis of Accounting :The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the relevant Financial Reporting standard applicable in the UK and Republic of Ireland FRS 102 issued on 16 July 2014 and with the Charities Act 2011. The Charity constitutes a public benefit entity as defined by FRS 102. ## **1.2 Funds structure** General funds are unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. ## **1.3 Incoming resources** All incoming resources are included in the statement of financial activities( SoFA) when the charity has entitle-ment to the funds, certainty of receipt and when the amount can be measured with sufficient reliability. There has been no offsetting of assets and liabilities or income and expenses unless permitted by FRS 102 SORP. Grants and donations are only included in the SoFA when the general income recognition are met. ## **1.4 Resources expended** Expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs can not be directly attributed to particular activities they have been allocated on a basis consistent with the use of these resources. Charitable expenditure are those costs incurred directly in support of expenditure on the object of the charity and in the delivery of activities and services for its beneficiaries. Governance costs are those incurred in connection with the administration of the charity and in compliance with constitutional and statutory requirements, and includes its independent examination fees. The accounts includes a provision for redundancy pay made subsequent to the year end(see notes 8 and 16). ## **1.5 Tangible fixed assets and depreciation** All assets costing more than £500 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation has been calculated so as to write off the cost of fixed assets less their estimated residual values over their expected useful economic lives . Full one year depreciation was charged in this period as follows: Freehold Buildings 2% straight line Alteration to Premises 2% straight line Fixtures and Fittings 15% on reducing balance Computers 33.3% on reducing balance Motor Vehicles 25% on reducing balance ## **1.6 Current Assets Investments** The charity cash balances are held to meet short term cash commitments as they fall due. 9 **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020** |**2 Income**
**Unrestricted:**
Donations from MWLM
**Restricted:**
Sadaqa donations received
Masjid donations received
Zakat donations received
Other donations received
**2: Government Grants:**
Job Retention Scheme Grants
**3 : Investment Income:**
Rental income
Return on investment
Profit on Sale of Motor Vehicle
**Total investment income**|**Unrestricted**
**funds**
**£**
392,115
-
392,115
-
392,115
118,646
**£**
47,250
37
1,639
48,926|**Restricted**
**funds**
**£**
10,890
4,979
2,360
-
18,229
18,229
**£**
-
-|**2020**
**Total**
**£**
392,115
-
392,115
10,890
4,979
2,360
-
18,229
410,344
118,646
**2020**
**£**
47,250
37
1,639
48,926|**2019**
**Total**
**£**
425,415
-| |---|---|---|---|---| |||||425,415| |||||49,775
17,220
1,040
7,133| |||||75,168| |||||500,583| |||||-| |||||**2019**
**£**
152,333
36| |||||152,369| Rental income for the year represents rent received for one quarter and part payment of the second quarter. As the retail unit was closed during the lockdown, a small discount was given to the occupier thereby leaving a balance of £90,000 outstanding at the year end. Although this balance is expected to be received by the Charity, it (the outstanding rent) was not accounted for in the current year but will be accounted for in the year in which it will be received in accordance with the prudence concept. 10 ## **MUSLIM WORLD LEAGUE LONDON OFFICE NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020** ## **4 DIRECT COSTS** |Training and welfare
Premises costs
Donations
Sponsorships
Insurance
Telephone and internet
Legal and professional fees
Travelling and motor expenses
Printing, postage, stationery and books
Public relations- British Parliamentary Report
Security charges
Sundry expenses
Catering for Ramadan (fasting month)
and other events
Repairs and maintenance
Staff salaries
Work place pension
Depreciation
**5 Support Costs**
Training and welfare
Premises costs
Insurance
Telephone and internet
Legal and professional fees
Travelling and motor expenses
Printing, postage, stationery and books
Public relations- British Parliamentary Report
Security charges
Sundry expenses
Catering for Ramadan ( fasting month)
and other events
Repairs and maintenance
Salaries
Work Place Pension
Depreciation
Bank charges
Total|**Unrestricted**
**Funds**
**£**
3,042
30,294
-
-
6,093
444
8,757
4,435
996
29,468
35,055
693
-
8,199
194,939
4,312
10,088
336,816
142
3,918
677
49
973
493
111
3,274
3,895
77
-
-
910
55,697
1,232
1,121
10|**Restricted**
**Funds**
**£**
4,968
4,755
500
-
-
-
-
-
-
-
-
10,520
-
-
-
15,632
36,375
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
36,375|**Total**
**2020**
**£**
3,042
35,262
4,755
500
6,093
444
8,757
4,435
996
29,468
35,055
693
10,520
8,199
194,939
4,312
25,720
373,190
142
3,918
677
49
973
493
111
3,274
3,895
77
-
-
910
55,697
1,232
1,121
10
72,580
445,770|**Total**
**2019**
**£**
9,589
51,987
18,128
12,095
5,460
4,063
29,140
9,351
6,092
67,902
139
24,980
76,179
176,724
3,623
28,541| |---|---|---|---|---| |||||523,993| |||||360
5,776
607
451
2,293
1,043
677
7,545
15
-
-
8,463
50,492
1,035
1,461
64| ||72,579|||80,282| ||409,395|||604,275| 11 ## **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020** ## **6 GOVERNANCE COSTS** |**6 GOVERNANCE COSTS**|||| |---|---|---|---| |Accountancy fees
Independent Examination fee
Wages and salaries
Pension|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
6,424
-
1,440
-
27,847
-
616
36,327
-|**Total**
**2020**
**£**
6,424
1,440
27,847
616
36,327|**Total**
**2019**
**£**
7,272
1,980
25,246
517| ||||35,015| ## **7 Net incoming/(outgoing) resources** Net incoming/(outgoing) resources for the year are stated after charging: |Depreciation of tangible fixed assets
Independent Examination fee
Accountancy fees
**8 Analysis of staff costs**
Salaries
Social Security Costs|**£**
11,209
1,440
6,424
**£**
257,672
20,812
278,484|**£**
15,633
-
-
**£**
-
-
-|**£**
26,841
1,440
6,424
**£**
257,672
20,812
278,484|**£**
30,003
1,980
7,272| |---|---|---|---|---| |||||**£**
231,650
20,812| |||||252,462| The average number of full time equivalent employees during the year was 7 (2019: 6) with all employees' time involved in providing either support to the governance of the charity or support services to charitable activities. No employee had emoluments in excess of £60,000 . All employees received their salaries directly from the charity except the manager who received his salary directly from Muslim World League of Makkah (MWLM) . MWLLO have requested MWLM to pay the managers salary to it in the same way as other employees salaries are paid . No trustee received any remuneration during the year (2019:nil) No trustee received any benefit in kind during the year (2019: nil) No trustee received any reimbursement of expenses (2019:nil ). 12 **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020** ## **9 Tangible fixed assets** |**Freehold**
**Alteration**
**Fixtures &**
**Buildings**
**Premises**
**Fittings**
Restricted
Restricted
Unrestricted
**£**
**£**
**£**
**Acquired on:**
At 01.01.2020
643,424
126,106
178,495
Additions
-
12,096
-
Disposal
-
-
-
**At 31.12.2020**
643,424
138,202
178,495
**Depreciation**
At 01.01.2020
193,002
23,598
147,501
Charge for the year
12,868
2,764
4,649
Disposal
**At 31.12.2020**
205,870
26,362
152,150
**Net book value**
**At 31.12.2020**
437,554
111,840
26,345
**At 31.12.2019**
450,422
102,508
30,994
**10 Debtors: amount falling due within one year**
**Unrestricted**
**Funds**
**£**
Prepayments
4,642
Other debtors
4,642
**£**
**11 Cash and Bank Balances**
421,028
**12 Creditors: amount falling due within one year**
**£**
Other creditors and accruals
25,712
Taxation & social security
3,176
28,889|**Freehold**
**Alteration**
**Fixtures &**
**Buildings**
**Premises**
**Fittings**
Restricted
Restricted
Unrestricted
**£**
**£**
**£**
**Acquired on:**
At 01.01.2020
643,424
126,106
178,495
Additions
-
12,096
-
Disposal
-
-
-
**At 31.12.2020**
643,424
138,202
178,495
**Depreciation**
At 01.01.2020
193,002
23,598
147,501
Charge for the year
12,868
2,764
4,649
Disposal
**At 31.12.2020**
205,870
26,362
152,150
**Net book value**
**At 31.12.2020**
437,554
111,840
26,345
**At 31.12.2019**
450,422
102,508
30,994
**10 Debtors: amount falling due within one year**
**Unrestricted**
**Funds**
**£**
Prepayments
4,642
Other debtors
4,642
**£**
**11 Cash and Bank Balances**
421,028
**12 Creditors: amount falling due within one year**
**£**
Other creditors and accruals
25,712
Taxation & social security
3,176
28,889|**Motor**
**Vehicle**
Unrestricted
**£**
50,134
-
(15,460)|**Computers**
Unrestricted
**£**
34,409
-
**-**
34,409
34,231
58
34,289
120
178
**Total**
**2020**
**£**
4,642
-
4,642
**£**
466,965
**£**
25,712
3,176
28,889|**Total**
**£**
1,032,568
12,096
(15,460)| |---|---|---|---|---| |||34,674||1,029,204| |||22,967
6,501
(14,299)||421,299
26,841
(14,299)| |||15,169||433,841| |||19,505||595,364| |||27,167||611,269| |||**Restricted**
**Funds**
**£**
-
-||**Total**
**2019**
**£**
7,787
-| |||-||7,787| |||**£**
45,937||**£**
364,169| ||**£**
25,712
3,176
28,889|**£**
-
-||**£**
34,294
6,666| |||-||40,960| 13 ## **MUSLIM WORLD LEAGUE LONDON OFFICE TRUST NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020** ## **13 Statement of funds** |**13 Statement of funds**|||| |---|---|---|---| |**Unrestricted funds**
**Total unrestricted funds**
**Restricted funds**
Sadaqa funds
Masjid funds
Zakat funds
**Total restricted funds**|**At**
**01.01.2020**
**£**
328,786|**Income**
**Expenditure**
**£**
**£**
559,687
(445,722)
559,687
(445,722)
10,890
(13,163)
4,979
(21,100)
2,360
(2,112)
18,229
(36,375)|**At**
**31.12.2020**
**£**
442,751| ||328,786|559,687|442,751| ||16,633
593,606
3,238
613,477|10,890
4,979
2,360
18,229|14,360
577,485
3,486| ||||595,331| a: The restricted funds consist of freehold building and associated alterations to premises as well as relevant balances at the bank. b: The unrestricted funds are available for the day to day running of the charity. ## **14 Related Party Transaction and Trustees' remuneration** No remuneration directly or indirectly out of the funds of the charity was paid or is payable to any trustees or to any person or persons known to be connected with any of them. ## **15: Post Balance Sheet Events** The development of the premises at 3 Goodge Place London W1T 4SA was delayed due to the lockdown. It is anticipated that the Charity will invite tenders for the detailed design of the building in early 2022 and the actual building work to commence in early 2023. In early October 2021 the Charity's employees returned back to work, the Charity opened its doors to the Public and resumed its normal activities. During the year MWLLO was shortlisted for inclusion in the inaugural Exceptional Organisation & Leadership Parliamentary Report and Awards and was confirmed as a finalist in the British Parliamentary Awards which were due to take place on 27th March 2020. This event was postponed due to the lockdown and have now been rescheduled to take place in the Spring of 2022. 14