Charity Number: 1173723
Islamic Cultural Centre (Jaame Masjid)
Report and financial statements
For the year ended 31 December 2023
Islamic Cultural Centre (Jaame Masjid)
Contents
| Page | |
|---|---|
| Reference and Administrative Information | 3 |
| Trustees' Annual Report | 4 - 6 |
| Statement of Trustees' responsibilities | 7 |
| Independent Examiners Report | 8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the financial statements | 11 - 18 |
Islamic Cultural Centre (Jaame Masjid)
Trustees' Annual Report for the year ended 31 December 2023
The Trustees present their Report and Accounts for the year ended 31 December 2023.
Reference and Administrative Information
Charity Name Islamic Cultural Centre (Jaame Masjid) Charity Registration Number 1173723 Principal Operating address: Cumberland Street Blackburn Lancashire BB1 1JP Board of Trustees Mr Asif Karolia Mr Mohammed Asad Ahmed Sidat Mr Yusuf Ahmed Sidat Mr Kasim Bassa Mr Mohammed Ahmed Sidat Mr Ismail Laher Mr Ahmed Mulla Mr Ismail Yusuf Sidat Mr Mohmad Shoeb Mulla Accountants H&A Consultancy Services Ltd Ground Floor Front 185 Audley Range Blackburn Lancashire BB1 1TH Bankers National Westminster Bank Plc 35 King William Street Blackburn Lancashire BB1 7DL
3
Islamic Cultural Centre (Jaame Masjid)
Trustees' Annual Report for the year ended 31 December 2023
(continued)
Structure, governance and management
Governing document
The charity is constituted as an unincorporated charity, established by a written constitution. The governing document of the charity is the written constitution approved by resolution in 2018 by the wider membership and endorsed by the Charity Commission in England & Wales (CCEW).
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1173723.
Organisational structure
Islamic Cultural Centre (Jaame Masjid) has 4 Holding Trustees ( elected by the wider membership) to act as custodians of the institution with no responsibilities taken on the daily operational activities. The Holding Trustees are responsible as custodians to hold the tangible assets such as buildings in their name.
Islamic Cultural Centre (Jaame Masjid) has in appointment 9 Management Trustees who formed and operate as "Shura Committee". The Management Trustees have responsibilities for the strategic direction, operational activities, delivery of objectives and ensuring compliance with legislative requirements.
In February 2022 at the general meeting, from the trustees named on the preceding page seven (7) members were re-elected and two (2) members newly elected to hold the position of Management Trustees encompassing a 3 year period (February 2022 to January 2025). Islamic Cultural Centre (Jaame Masjid) governs its arrangements in accordance with the revised/updated 2018 Constitution, which was approved by resolution by the wider membership and endorsed by the Charity Commission in November 2018.
The 2018 Constitution is supported by a number of operational Policies and Procedures including Conflicts of Interest, Confidentiality, Code of Conduct, Financial Management, Gifts and Hospitality, External Institution Fundraising, Events and Speakers, Complaints Management, Safeguarding, Risk Management, General Data Data Protection Regulations (GDPR), Health and Safety, Fire Evacuation, Closed Circuit Television (CCTV) and Trustees Recruitment and Selection.
Recruitment and appointment of trustees
The recruitment and appointment process of new Charity Trustees was reviewed in 2018, with a more robust process embedded in accordance with the development of a newly defined "Trustee Recruitment and Selection Policy". This was enacted at the AGM held in January 2019, where upon the wider membership elected and appointed a Management Committee by paper ballot.
Risk management
The major risks to which the Charity is exposed have been identified and considered. They have been reviewed and systems established to mitigate those risks. The Trustees continue to review and identify risk and to respond accordingly using a managed approach.
4
Islamic Cultural Centre (Jaame Masjid)
Trustees' Annual Report
for the year ended 31 December 2023 (continued)
Objectives and activities
The objects of the charity are set out in the charity’s governing document:
To advance the Muslim religion in Blackburn and the surrounding area for the benefit of the public through the holding of prayer meetings, lectures, public celebration of religious festivals and the distribution of literature on the Islamic faith, providing services of worship and religious teaching.
Activities and achievements
The main activities undertaken in relation to those purposes during the year:
Islamic Cultural Centre (Jaame Masjid) provides prayer facilities for the worshippers of Audley and Queens Park area of Blackburn who visit the mosque five times a day. Nikah ceremonies and funeral services are provided for the local Muslim population.
The mosque remains well frequented and regular programmes are held at weekends for all sections of the community.
Friday prayers are preceded by lectures by the Imams. Over the month of Ramadan lectures are usually held after Asar prayers and religious talks given by local and other invited scholars. Throughout the year special programmes are held for the youth.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
The main achievements and performance of the charity during the year:
Islamic Cultural Centre (Jaame Masjid) in accordance with its objectives has in 2023:
-
Made provision for daily prayers, funerals and burial arrangements, marriages and other religious and social ceremonies
-
Provided Islamic education and language teaching for the Muslim community and their children (included Islamic Braille classes).
-
Co-operated with welfare agencies, voluntary organisations, local and central government departments and other agencies in furtherance of the objects of the organisation and to exchange information and advice with them.
-
Raised funds by means of donations, gifts, and legacies to ensure its financial viability.
-
Carried maintenance work to refurbish its property and improve security of the premises.
5
Islamic Cultural Centre (Jaame Masjid)
Trustees' Annual Report for the year ended 31 December 2023 (continued)
Financial review
The charity's financial position at the end of the year ended 31 December 2023
The financial position of the charity at 31 December 2023 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Net income Unrestricted Revenue Funds Restricted Revenue Funds Endowment Fixed Asset Funds Total Funds |
2023 £ 114,860 882,079 8,630 4,094,500 4,985,209 |
2022 £ 108,897 768,021 7,828 4,094,500 4,870,349 |
2022 |
|---|---|---|---|
Financial review of the position at the reporting date 31 December 2023
The trustees consider the financial performance by the charity during the year to have been satisfactory.
Reserves policy
The reserves of Islamic Cultural Centre (Jaame Masjid) have been classified as invested in Endowment Funds and unrestricted reserves to serve Jaame Masjid and Madrasah Ta'leemul Islam and its immediate and wider community. The mosque building being Waqaf property is classified as permanent endowment and therefore under the restricted funds category. Other reserves are maintained at a level where cash flow is available for upkeep and maintenance of all assets of the charity and any future expansion requirements.
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
6
Islamic Cultural Centre (Jaame Masjid)
Trustees' Annual Report for the year ended 31 December 2023 (continued)
Statement of Trustees’ responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued February 2016) (The SORP).
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
-
to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law);
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 25 October 2024:
Mr Asif Karolia Mr Mohammed Ahmed Sidat Management Trustee Management Trustee
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Islamic Cultural Centre (Jaame Masjid)
Independent Examiners Report to the Trustees of Islamic Cultural Centre (Jaame Masjid)
I report to the trustees on my examination of the accounts of Islamic Cultural Centre (Jaame Masjid) for the year ended 31 December 2023.
Responsibilities and basis of report
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”).
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.
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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
I Mulla (AFA MIPA) for and behalf of H&A Consultancy Services Ltd 185 Audley Range Blackburn Lancashire BB1 1TH
Date: 25 October 2024
8
Islamic Cultural Centre (Jaame Masjid)
Statement of Financial Activities (Including Income & Expenditure Account) for the year ended 31 December 2023
----- Start of picture text -----
Note Unrestricted Restricted Endowment
Funds Funds Funds Total Total
2023 2023 2023 2023 2022
£ £ £ £ £
Incoming resources
Incoming resources from
charitable activities
Donations & Legacies 16 216,140 802 - 216,941 233,891
Total Incoming resources 216,140 802 - 216,941 233,891
Resources expended
Charitable activities 17-22 102,081 - - 102,081 124,994
- -
Total resources expended 102,081 102,081 124,994
Net income/(loss) for the year 114,059 802 - 114,860 108,897
Transfer between funds 13 - - - - -
Movement in funds 114,059 802 - 114,860 108,897
Reconciliation of funds
Total funds brought forward at
768,021 7,828 4,094,500 4,870,349 4,761,452
at 1 January 2023
Total funds carried forward
882,079 8,630 4,094,500 4,985,209 4,870,349
at 31 December 2023
----- End of picture text -----
The Statement of Financial Activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
The notes on pages 11 to 18 form part of these financial statements.
9
Islamic Cultural Centre (Jaame Masjid)
Balance Sheet As at 31 December 2023
----- Start of picture text -----
Note 2023 2022
Total Total
£ £
Fixed assets
Tangible assets 7 4,094,500 4,094,500
Current Assets
Cash at bank and in hand 892,187 776,686
Creditors
Amounts falling due within one year 8 (1,478) (837)
Net current Assets 890,709 775,849
Total net assets 4,985,209 4,870,349
The fund of the charity:
Endowment funds
Endowment Fixed Asset Funds 11 4,094,500 4,094,500
Restricted funds
Restricted Revenue Funds 11 8,630 7,828
Unrestricted Funds
Unrestricted Revenue Funds 11 882,079 768,021
Total charity funds 4,985,209 4,870,349
----- End of picture text -----
The notes attached on pages 11 to 18 form an integral part of these accounts.
Approved by the trustees on 25 October 2024 and signed on their behalf by:
Mr Asif Karolia Management Trustee
Mr Mohammed Ahmed Sidat Management Trustee
10
Islamic Cultural Centre (Jaame Masjid)
Notes to the financial statements for the year ended 31 December 2023
1[Principles of accounting policies]
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 and Statement of Recommended Practice for Charities 2015 issued by the Charity Commission in England and Wales and in accordance with applicable Law.
The Charity is a public benefit entity.
Policies relating to categories of income and income recognition.
Membership subscriptions
The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation.
The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities.
Recognition of liabilities and expenditure
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
Volunteers
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.
Tangible fixed assets
Tangible fixed assets are measured at their revaluation value by professional surveyors using the current reconstruction cost basis.
No depreciation is provided on property and improvements because it is the practice to maintain the property in a continual state of sound repair. Accordingly, the life is so long and the residual value so high that the Trustees consider that depreciation calculated in accordance with accepted accounting standards would be immaterial.
11
Islamic Cultural Centre (Jaame Masjid)
Notes to the financial statements for the year ended 31 December 2023
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
Endowment fixed asset funds as applied to mosque property is a religious endowment. The properties under Waqaf endowment are dedicated to Allah SWT for public benefit on a perpetual basis. Waqaf funds cannot be gifted, granted or disposed.
2 Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific 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.
3 Winding up or dissolution of the charity
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
4 Significance of financial instruments to the charity's position
There are no implications of such matters to the charity .
5 Staff costs and emoluments
| Salary costs 2023 £ Gross Salaries excluding trustees and key management personnel 50,968 Total salaries, wages and related costs 50,968 Numbers of full time employees or full time equivalents 2023 The average number of total staff employed in the year was 10 The estimated equivalent number of full time staff deployed in different activities in the year Engaged on charitable activities 10 |
2022 £ 52,842 52,842 2022 10 was:- 10 |
2022 |
|---|---|---|
| 10 10 |
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
12
Islamic Cultural Centre (Jaame Masjid)
Notes to the financial statements for the year ended 31 December 2023
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
6 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
7 Tangible fixed assets
| £ £ Valuation At 1 January 2023 4,094,500 4,094,500 At 31 December 2023 4,094,500 4,094,500 Depreciation At 31 December 2023 - - Net book value At 31 December 2023 4,094,500 4,094,500 At 31 December 2022 4,094,500 4,094,500 8 Creditors: amounts falling due within one year Accruals PAYE 9 Income and Expenditure account summary At 1 January 2023 Surplus after tax for the year At 31 December 2023 Land and Buildings Total |
2023 £ 1,200 278 1,478 2023 £ 4,870,349 114,860 4,985,210 |
2022 £ 600 237 837 2022 £ 4,761,452 108,897 4,870,349 |
2022 |
|---|---|---|---|
| £ 600 237 837 2022 |
13
Islamic Cultural Centre (Jaame Masjid)
Notes to the financial statements for the year ended 31 December 2023
10 Particulars of how particular funds are represented by assets and liabilities
| At 31 December 2023 Tangible Fixed Assets Current Assets Current Liabilities At 1 January 2023 Tangible Fixed Assets Current Assets Current Liabilities |
Unrestricted Funds £ 883,557 (1,478) 882,079 Unrestricted Funds £ 768,858 (837) 768,021 |
Restricted Funds £ 8,630 8,630 Restricted Funds £ 7,828 7,828 |
Endowment Funds £ 4,094,500 4,094,500 Endowment Funds £ 4,094,500 4,094,500 |
Total £ 4,094,500 892,187 (1,478) 4,985,209 Total £ 4,094,500 776,686 (837) 4,870,349 |
|||
|---|---|---|---|---|---|---|---|
11 Change in total funds over the year as shown in Note 10 , analysed by individual funds
| Unrestricted funds: Unrestricted Revenue Funds Total unrestricted funds Restricted funds: Burial Funds Total restricted funds Endowment funds: Endowment Fixed Asset Funds Total restricted funds Total charity funds |
Funds brought | Funds brought | £ 114,059 114,059 802 802 - - - Movement in funds in 2023 (see Note 12) |
Transfer between | Transfer between | £ 882,079 882,079 8,630 8,630 4,094,500 4,094,500 4,094,500 Funds carried forward to 2023 |
Funds carried | |||
|---|---|---|---|---|---|---|---|---|---|---|
forward from |
funds in 2023 | |||||||||
| £ 768,021 768,021 7,828 7,828 4,094,500 4,094,500 4,094,500 2022 |
£ - - - - - - - |
14
Islamic Cultural Centre (Jaame Masjid)
Notes to the financial statements for the year ended 31 December 2023
12 Analysis of movements in funds over the year as shown in Note 11
| 2023 £ Unrestricted funds: Unrestricted Revenue Funds 216,140 Restricted funds: Restricted Revenue Funds - Burial Funds 802 Endowment funds: Endowment Fixed Asset Funds - 216,941 Details of transfers between funds in the year as shown The transfers shown in note 11 above are:- From Burial Funds to Unrestricted Funds From Unrestricted Funds to Burial Funds Net transfers Income |
2023 £ (102,081) - - - (102,081) in Note 11 Expenditure |
Other Gains & | Other Gains & | Movement in | ||
|---|---|---|---|---|---|---|
| 2023 £ - - - - - Losses |
2023 £ 114,059 - 802 - 114,860 2023 £ - - - funds |
|||||
13 Details of transfers between funds in the year as shown in Note 11
14 The purposes for which the funds as detailed in note 11 are held by the charity are:-
Unrestricted Revenue Funds These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. Restricted Funds These funds are subject to specific purpose which may be declared by the donor or with their authority or created by the Trustees Endowment Fixed Asset Funds Endowment fixed asset funds as applied to mosque property is a religious endowment. The properties under Waqaf endowment are dedicated to Allah SWT for public benefit on a perpetual basis. Waqaf funds cannot be gifted, granted or disposed.
15 Ultimate controlling party
The charity is under the control of its legal members.
Every member of the charity has unlimited joint and several liability for the debts of the charity.
15
Islamic Cultural Centre (Jaame Masjid)
Detailed analysis of income and expenditure for the year ended 31 December 2023
This analysis is classified by conventional nominal descriptions and not by activity.
16 Donations and legacies
| Donations and legacies | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Donations and gifts Donations and gifts from individuals and organisations Total donations and gifts Membership subscriptions Other sundry income Hall hire Nikah ceremonies Utensil hire Receiver net income Book sales Burial service Gift aid Madrassah fees Total Other sundry income Total Donations and Legacies |
Current Year | Current Year | Current Year | Current Year | Prior Year Total Funds |
Prior Year | |||||||||
| Unrestricted | Restricted | Endowment Funds 2023 £ - - - - - - - - - - - - - |
Total Funds 2023 £ 150,877 150,877 40,435 450 2,640 15 1,060 11,090 802 - 9,573 25,630 216,941 |
||||||||||||
| Funds 2023 £ 150,877 150,877 40,435 450 2,640 15 1,060 11,090 - - 9,573 24,828 216,140 |
Funds | Funds | Funds | 2022 £ 177,109 177,109 36,861 80 1,170 - 165 10,979 721 - 6,805 19,921 233,891 |
|||||||||||
| 2023 £ - - - - - - - - 802 - - 802 802 |
2023 £ - - - - - - - - - - - - - |
17 Expenditure on charitable activities - Direct spending
| Gross wages and salaries Madrasah expenses Relief projects Total direct spending |
Current Year | Current Year | Current Year | Current Year | Current Year | Current Year | Current Year | Current Year | Prior Year Total Funds |
Prior Year | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment Funds 2023 £ - - - - |
Total Funds 2023 £ 50,968 5,140 3,130 59,238 |
||||||||||||
| Funds 2023 £ 50,968 5,140 3,130 59,238 |
Funds | Funds | Funds | 2022 £ 52,842 4,776 - 57,618 |
|||||||||||
| 2023 £ - - - - |
2023 £ - - - - |
16
Islamic Cultural Centre (Jaame Masjid)
Detailed analysis of income and expenditure for the year ended 31 December 2023
| 18 Support costs for charitable activities Current Year Unrestricted Funds 2023 £ Premises Expenses Rates and water charges 3,143 Light, heat and power 17,441 Cleaning and sundries 3,894 Premises repairs and maintenance 10,461 Administrative overheads Telephone, fax and internet 753 Stationery and printing 1,403 Subscriptions and charges 1,485 Liability insurance 181 IT and security costs 3,000 Bank charges 482 Support costs before reallocation 42,243 Total support costs 42,243 |
18 Support costs for charitable activities Current Year Unrestricted Funds 2023 £ Premises Expenses Rates and water charges 3,143 Light, heat and power 17,441 Cleaning and sundries 3,894 Premises repairs and maintenance 10,461 Administrative overheads Telephone, fax and internet 753 Stationery and printing 1,403 Subscriptions and charges 1,485 Liability insurance 181 IT and security costs 3,000 Bank charges 482 Support costs before reallocation 42,243 Total support costs 42,243 |
18 Support costs for charitable activities Current Year Unrestricted Funds 2023 £ Premises Expenses Rates and water charges 3,143 Light, heat and power 17,441 Cleaning and sundries 3,894 Premises repairs and maintenance 10,461 Administrative overheads Telephone, fax and internet 753 Stationery and printing 1,403 Subscriptions and charges 1,485 Liability insurance 181 IT and security costs 3,000 Bank charges 482 Support costs before reallocation 42,243 Total support costs 42,243 |
Current Year | Current Year | Current Year | Current Year | Current Year | Current Year | Prior Year Total Funds |
Prior Year | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment Funds 2023 £ - - - - - - - - - - - - |
Total Funds 2023 £ 3,143 17,441 3,894 10,461 753 1,403 1,485 181 3,000 482 42,243 42,243 |
|||||||||||
| Funds 2023 £ 3,143 17,441 3,894 10,461 753 1,403 1,485 181 3,000 482 42,243 42,243 |
Funds | Funds | Funds | 2022 £ 5,621 16,450 2,018 39,456 825 933 188 181 564 541 66,776 66,776 |
||||||||||
| 2023 £ - - - - - - - - - - - - |
2023 £ - - - - - - - - - - - - |
The basis of allocation of costs between activities is on a fair allocation basis
19 Governance costs
| Independent Examiner's fees Support costs before reallocation |
Current Year | Current Year | Current Year | Current Year | Current Year | Current Year | Current Year | Current Year | Prior Year Total Funds |
Prior Year | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment Funds 2023 £ - - |
Total Funds 2023 £ 600 600 |
||||||||||||
| Funds | Funds | Funds | 2022 £ 600 600 |
||||||||||||
| 2023 £ 600 600 |
2023 £ - - |
2023 £ - - |
20 Total Charitable expenditure
| Total Charitable expenditure | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total direct spending Total support costs Total Governance costs Total charitable expenditure |
Current Year | Current Year | Current Year | Current Year | Prior Year Total Funds |
Prior Year | |||||||||
| Unrestricted | Restricted | Endowment Funds 2023 £ - - - - |
Total Funds 2023 £ 59,238 42,243 600 102,081 |
||||||||||||
| Funds 2023 £ 59,238 42,243 600 102,081 |
Funds | Funds | Funds | 2022 £ 57,618 66,776 600 124,994 |
|||||||||||
| 2023 £ - - - - |
2023 £ - - - - |
17
Islamic Cultural Centre (Jaame Masjid)
Detailed analysis of income and expenditure for the year ended 31 December 2023
This analysis is classified by activity and not by conventional nominal descriptions.
21 Analysis of income by activity
| Activity Summary of Total Income, including the items above Total Income Analysis of charitable expenditure by activity Direct costs 2023 Activity £ Prayer facilities and teaching Direct costs 59,238 Premises expenses - Administrative overheads - Total Prayer facilities and teaching 59,238 Summary of charitable costs by activity Direct costs 2023 £ Total Prayer facilities and teaching 59,238 Total Governance costs as detailed - in Note 19 Total charitable expenditure 59,238 |
Support costs 2023 £ - 34,939 7,304 42,243 Support costs 2023 £ 42,243 600 42,843 |
Grant funding | Grant funding | Grant funding | 2023 £ 216,941 Total 2023 £ 59,238 34,939 7,304 101,481 Total 2023 £ 101,481 600 102,081 |
2023 | 2022 £ 233,891 Total 2022 £ 57,618 63,544 3,231 124,394 Total 2022 £ 124,394 600 124,994 |
2022 |
|---|---|---|---|---|---|---|---|---|
of activities 2023 £ - - - - Grant funding |
of activities |
|||||||
| 2023 | ||||||||
of activities |
||||||||
| 2023 | ||||||||
| £ - - - |
22 Analysis of charitable expenditure by activity
18