REGISTERED CHARITY NUMBER: 1173764 WM WA EST. 1979 WORCESTER MUSLIM WELFARE ASSOCIATION Report of the Trustees and Flnanclal Statements For the Year Ended 31 March 2022 WORCESTER MUSLIM WELFARE ASSOCIATION INDEX TO THE FINANCIAL STATEMENTS for the year ended 31 March 2022 Contents Pages Reference and administrative details Trustees Report and responsibilities Independent Auditorfs Report 8-10 statement of Financial Activities 11 Statement of Financial Position 12 Notes to the Financial Statements 13-19 Pagel I WORCESTER MUSUM WELFARE ASSOCIATION REFERENCES AND ADMINISTRATIVE DETAILS for the year ended 31 March 2022 Reglstsred Charity Number. 1173764 Reglstsred Principal Office: Central Mosque Tallow Hill Worcester Worcestershire 51JU Trustees: Haris Saleem (Chaimian) Mohamm8d Akbar (Vice Chair) Mohammed Iqbal {General Secretary Ali Asghar Muhammed Amin - Education Nazaqat Hussain - Treasurer Abdul Rauf- Maintenance Management Commlttee: Sarfraz Baig - Religious event organi88rlcatefing Basharat- Covering Imam Afzaal Iqbal- Educats'on administrator Hama￿1 Akmal - Unity House manager Sajid Hussain - Maintenance Ghulam Shabbir- Education Zakwan Shaukat- social media Rizwan Sadiqua Nazaqat R Audltorn: Thomas Mcmarners BSG ACA ACMI Chartered Accountant and Registered Statutory AudÉtor 289 Famb)rough Road Famborough Hants GU14 7LY Sollcltors: Ahmad Thomson nne Chambers 5 Kimberly Road London Nv￿ 7SG Hallmark Hulme &5 Sansome Place Vrforcester IM<1 1UQ Bankers: Santander Customer servi￿ Centre Bootle Merseyside L30 4GB Page12 WORCESTER MUSUM WELFARE ASSOCIATION REPORT OF THE TRUSTEES for the year ended 31 March 2022 The trustees present Iheir report wilh the financial statements of Worcester Muslim Welfare Association lihthAWA) for the year erKled to 31 March 2021. The trustees have adopted the provisions of the Statement of Recommended practi￿ {SORP) Accounting aThJ Reporting by Charities, in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of I￿land IFRS102) as issued in October2019. AIMS AND OBJECTIVES WMWA aims to advocate the faith of Islam to the publiG of Worcestershire. An efficient way of delivering a positrie message to the public viill be through public talks, c8lebrations, festivities, and the use of social media and the new Mosque App available on android and Apple devices. As a responsible charity for the social We￿re of our community, we also engage with ext8mal bodies such as the Council, NHS, Police and organizations wilhin the education sector to deliver key, importan( and relevant ideas to ￿r community. Our objectives as a charity are to refiect our faith and presence positively to th8 general community, Muslim or non-muslim. and no faith. Our responsibilities to our community are to provide quality education and avRren8ss to all age groups. WMWA ￿￿Uld like to make all faalitses accessible to Muslims and non-muslims. We encourage the participati1￿ of non-muslims during open days, as Y￿11 as encouraging sthool visits to acttieve a better understanding of Islam. Moreover, we en1￿urage community YRlfare programs and ecological sustainabllity. We expect to do this via inductions from public sector organizations, and other businesses. As a responsible global-thinking thaiity, we encourage collections of donalions for any emergency disaster reliefs throughout the wodd.. as it is important to help people globally, despite political and racial differen￿S. PUBLIC BENEFIT Du8 regard has been given to the guidance wblished by the Charity Commission on public benefit. STRUCTURE, GOVERNANCE, AND MANAGEMENT WMWA is constitLrted as a Charitable Incorporated Organisation (CIO) registered with the Charity Commission. The CIO was fomed m 11 July 2017 and is govemed by its constitution. The board of trustees is made up of 7 members. Trustees are appointed at the Trustees Meeting through Develop more youth programmes, cu￿entlY started end of last year, these programme5 have now continued due to the success. Further expand youth and communty education, activities from Unity House. Recruilment of new teachers and management to run education or look at making education a sep8rate entrty managed by qualffied directors. •• Looking to expand both management and trustee board. Sign up for training (x)urses for new exe￿rtiVe trustees Page14 Increase activities for the community targeting all age group5. Increase local involvement arKI engagement by creating voluntary champion posts. Page15 WORCESTER MUSLIM WELFARE ASSOCIATION REPORT OF THE TRUSTEES for the year ended 31 March 2022 {¢ontinuedl To further expand our social media presen￿. We ¢)Jrrently have FB followers of over 30K, we have engaged with twitter and are re￿ntlY experimenting with Instagram and YouTube. We will further invest in organically growing our presen￿ becoming a leading figure in Worcester as a Muslim organization. Further develop and invest in online platfonns. Look at new opportunities of taking donations, offering more Choi￿ to donors on how they wish to donate. More choice will increase donations and income to help with good causes in the community. To become leading faith-based organisation, IM¥lWA will invest in the recruitment of quality candidates to take the organization fopward vthilst also increasing income revenue to Nn these projects. Revenue will be key driver for all projecis, and this will be only athieved with motivated and driven candidates, trustees, and volunteets. VOLUNTEERS Our volunteers play a vital role in our wod( to deliver our objectives. We have several helpers throughout the year or as and vh)an needed. ACHIEVEMENT AND PERFORMANCE Throughout the years, the community has banefited from the mosque through.. Prayer5- The mosque has regular people of attendan￿ ofthe five daily prayers. During the Friday prayers, )Ne can have 400+ worshippers. Special festivities - Th8 mosque has monthly gattErings ￿ere generous amounts of food are provided for 100+ people as V￿11 as bigger festivities during kay events in the Islamic Calendar. Funeral facilities - Tha mosque provides a complete service to the family of Ihe decea5ed,' by accommodating Iheir r￿5 and relieving Ihe stress off their sh￿IderS. We have ¢)ur own refrigeration fr)r Ihe body and can organize all funeral-related issues under the Islamic system. Marriage - We hold Nikah service for those Muslims who V￿5h to get married. Education - We teach approximately 140 childM during the ￿Eek and h8ve a class tor teenagers on weekends. Page16 WORCESTER MUSLIM WELFARE ASSOCIATION REPORT OF THE TRUSTEES for the year ended 31 March 2022 (continued} Community Centre- We currently run a host of programs forthe Ioc21 community using our centre in Stanley Road. Some of the activities run are regular lady's coffee momings with the educational theme, sewing dasses, exercise. youlh activits'es, private functions. etG Charitable projects - This finanaal year we have worked with our local foodbank and homeless charities, we had a successful Ramadan foodbank collection whilst also helping the local salvation army with homeless projects. Islamic awareness - We run Islamic lecture programs through(xrt the year for Muslims and non- Muslims. Inter-faith programs- We have inter-faith programs Nthen th8se are requested to facilitate positive messages being given out. Partnership programs - We have regular visits from extemal partners to advise on Issues relevant to the members of our community. INVESTMENTS All our assets have now been trwlsferred to the nw ctharity from the old sist8r charity. GRANTS We have received £5K grant from the V￿st Mercia police back in 2021, this is now being spent for the proje￿$ related to youth activit*s, have also received grant for Covid relief during early part of the new financial year plus divisional fundirvJ to help with our ongoing unity house projects for th8 community. FINANCIAL REVIEW Th8 Trustees report a surplus for the year of £401,124 (2021 £205,763), being credited to unrestricted funds, as detailed on page 11. RESERVE FUNDS The Trustees have 8 ￿serveS policy for Ihe CIO of holding enough funds to meet three to four months, operating costs. Restricted Funds Our current restricted funds are for the new Mosque of Light project, cA)nstruction has started, continuation of further appeals will Continue until the projeci is completed. Unrestricted funds Our unrestricted funds are used as they fft within our CIO for day to day running of our obligations to our community members. These comprise of education fees. Friday collections, memberships, and general donations from the communty throughout the year ￿lthOU1 any appeals. Page17 WORCESTER MUSLIPAWELFARE ASSOCIATION REPORT OF THE TRUSTEES lor lh• ymr •nd•d 31 w11￿h 2011 l¢onllniMd) TRUSTEES. RESPONSIBILITIE3 Thelrustees ore re¥Th$ibl•fcf weparffig Ihe Tw¥lees' Annual Re￿rt and the financlal 8talemen15 ur)der apF4Kable kiw 0￿1 Unlled KIng0￿ Accounling SlaTrJards Iunrted Klngdom Generalty Ac¢•pl•d ACt￿ntrnq Pr*clk•) The lthv appkable to chart*i kn EnglaThJ & Wo10• roqulre• Ihe truslees lo prepare flnanaal ¥taten*nts lor each fm9￿81 yeor whkh 8 Irue orK1 lair ol the slate ol affairs ol Ihe CIO and of the inc¥)ThMng reswrees and applKalion ol res￿1¢¢) ol Ihe CIO I(Y Ihat period. In prepadng these f#)anul slalen*rt& the truslees afo required to.. •elecl suttttb￿ and then ath them consislenty. obser¥e Ihe methods and wnciples In Ihe ct￿rit￿ SORP 2015 (FRS 102). make judgments 8TrJ t￿lMateS thai are rnasonable and prudenl. state whether ap￿￿ble accountirwJ slarKlards have been lolhy•Ad. I￿J•Ct to wy mat•rial departures d*cb5ed 8￿j expkqined in ihe financial stalernenls. prepar•the￿ancIaI slalernents on thegwg coKem basi¥ unlo¥8 iti$ Sn4ppropriate to presume thal IM charity will conlinue In opwakn. The truslee5 are responsibkn for keeimng prw ac¢ountiry Iecryds that disclose vhlh reasonable acojraty 91 any tiTh the financial posrtion ol the CIO and enable them to ensufe that tyle financial leffmts c¢xnpty with the Chafit*s Act 2011. the Charities (A(xounts and Reports) RegulatK)ns 2008. and the wovi8lon$ of thé constitution. They are also responsible lor $8feguarding the assets of the CIO and henc• lor tsklng rea￿table 8tsps for the wevenuoft deteclion of fraud and The Trustee$ are Satisf￿ that they have c(ffiplièd with the above ￿$￿SIbili￿e% STATEMEHf OF DISCLOSURE OF STATUTORY INFORMATION TO AUDITORS We. Ihe Trustees of Ihe CIO vtho held cffta at the date of approval ol Ihese financial staloments each e4nfm, 80 far as are Ihal.. there Is no relevant awlf¢ In1￿mation olwhth CI¢Ys auditors are Un￿Are. and we hwe tsken all ￿ Gleps th81 we oughl to ha¥e taken as iruslees to mako ourselves aware of afty re￿Vant audrt knlmtion and to establish that the CIO'S wditor5 are a4¥arè ol thal InfryrrLgtx)n. AUDITOR8 Due lo r¢UrefMit DavMI Wells18 ala￿1￿0[ at Ihe amual gone￿ meeung. New auditors w511 be appoknlthl In due course. Approved ty lh• Bwd ol Trus* wned on tts belwff by. IQBAL SECRETARY D•t• 20.12.2022 Page18 WORCESTER MUSLIM WELFARE ASSOCIATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WORCESTER MUSLIM WELFARE ASSOCIATION for the year ended 31 March 2022 Opinion W8 have audited the financial statements of Worcester Muslim Welfare Association {the CIO) for the year ended 31 March 2021 which are set out on pages 11 to 19. The financial reportin9 framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS102 "The Financial Reporting Standard applicable in the UK and R8public of Ireland. (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair vi&w of the state of the CIO'S affairs as of 31 March 2022 and of its income and expenditure, for the year then ended. have been property prepared under the United lfjngdom Generally Acc8Pted Accounting Practice; and have been prepared in accordance with th8 Charities Act 2011. Basis for opinlon We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UKII and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of Ihe finanaal statements section of our report. We are independent of the CIO in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, induding the FRC'S Ethical Standard and we have fulfilled our other ethical responsibilities in accordance wth these requirements. We believe that the audit evidence w8 have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to golng concem In auditing the finanaal statements, we have conduded that the board's use of the going concern basis of acrxjunts'ng in the preparation of the financial ststements is appropriate. Based on the work we have perfomed. we have not Klentified any material uncertainties relating to events or conditions that, individually or co]lectively, may cast significant doubt on the association's ability to continue as a going concem for a period of at least hvelve months from when the financial statements are aLrthorised for issue. Our responsibilities arKI the responsibiliti'es of the board of trustees with respect to going rAIn￿rn are described in Ihe relevant sections of this reporL Other inforn)ation The other infomiation comprises the information induded in the trustees, annual report. other than the financial statements arKI our audstorfs report thereon. The tnJst*s are responsible for the other infomation contsined wlhin annual reporL Our opinion on the financial statements does not cover the other information arKI, eX￿pt to the extent othepwise explicitly stated in our ￿POr{ we do not express any form of assuran￿ condusion thereorL Page19 WORCESTER MUSLIM WELFARE ASSOCIATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WORCESTER MUSLIM WELFARE ASSOCIATION for the year ended 31 March 2022 (continued) Our responsibility is to read the other infonnation and, in doing so, consider vthether the other infotmation is materially inconsistent ￿fj1h the financial statements, or our knowledge obtained in the course of the audit, or otherwse appears to be materially misststed. Ifwe identify such material inconsistencies or apparent material misstatements, are required to d8temiine wh8ther this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomed, we conclude that Ihere is a material misstatement of this other ￿fO￿ali0n, we are required to report that fact. We have nothing to report in this regard. Matters on which we are requlred to report by exception W8 have nothing to report in respect of the foll¢xvrng matters bvhere the Charitles (Accounts and Reports) Regulations 2008 require us to report to you if, in (￿r opinicff).. the infomiation given in the financial ststements is inconsistent in any material respect with the r8POrt of the trustees.. or sufficient accounting records have not been kept., or the financial ststements are not in agreement with the accounting records,. or we have not received all the infomiation and explanations we ￿qui￿ ft)r our audiL Responsibilitles of the Trustees As explained more fully in the trustees, responsibilities ststement set out on page 7, the trustee5 are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the trustees detemine is necessary to enable the preparation of financial ststements that are free from material misstatement, whether due to fraud oremr. In preparing the finanaal statements, the trustees ar• responsible for assessing the CIO'S ability to continue as a going concem, disclosing, as applicable, matters ￿lated to going con¢em and using the going concem basis of accounting, unless the trustees either intend to liquidate the CIO or to ase operations or have no realistic altemats've but to do so. Audito￿5 responsibllftles We have been appointed as auditors under Section 145 of the Charities Act 2011 and report in accordance with regulations made under SectK)n 154 of that ACL Our objectives are to obtain reasonable assurance about vthether the financial statements as a whole ar8 free from material misstatement, whether due to fraud or error and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but not a guarantee that an audit conducted in accordan￿ V￿th ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to Influen￿ the economic deosions of users taken based on these financial ststements. Page | lo WORCESTER MUSUM WELFARE ASSOCIATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WORCESTER MUSLIM WELFARE ASSOCIATION for the year ended 31 March 20221continued) Irregularities, induding fraud, are instances of n0￿COMpliance Viith laws and regulations. We design procedures in line with our ￿sponsIbl1[11es, outlined above, to detect material misstatements in resFect of irregularities, including fraud. The specific procedures for this engagement and the extent to ￿1¢h these are capable of detectiThJ irregularities, including traud ar8 detailed below. review minutes of meetrvJs oflhe trusteesAhose charged with govemance review the operation of the CIO'S contro15 in relation to the preparation and presentatlon of management Infomiation check that the financial statements agree with the accounting records ensure, so far as is reasonably Fossible. the completeness of the CIO'S irtrcome review financlal disctosures and lest to suppKJrting documentation obtain Ihlrd party ConfiM￿tiOnS of materFal balances Because of the inherent limitations of an audit, there is a risk that we will not d8te¢t all irregutarities, including those leading to a material misstatement in the financial statements or Th)n-complian with regulalion. This risk increases the more that compliance wth a law or regulation is removed from the events and transactions refiected in the financial statements, as w8 will be less likely to become awa￿ ol instanr£s of non-compliance. Thè risk is also greater regarding irregularltles occurring due to fraud r8th8r than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentstion. A further description of our responsibilities for the audit of the financial statements is locatad on th8 Financial Reporting Council's website at www.frc or .uk/audilorsres forms part of our auditols r8porL onsibililies. This description Use of our report This report is made solely to the TNstees of Worcester Muslim ￿￿lfare Association. as a body, in accordance with regulations made under Section 154 of the Charities Act 2011. Our audit work has been undertaken so that we might state to the CIO'S trustees those matters we are required to stats to them in an auditows report and for no other purpose. To the fullest extent permitted by law, we do not ac￿pt or assume responsibility to anyone olher than the CIO and its members as a body, for our audit W￿rk, for this reFrf or for the opinions we have fomed. Thomas Mcmanners BS¢ ACA ACMI Chartered Accountant and Registered Statutory Auditor 269 Famborough Road Famborough Hants GU14 7LY 20 December 2022 Thomas Mcmanners is eligible to act as an auditor in tsnns of Section 1212 Companies Act 20Ce. Pagelll WORCESTER MUSLIM WELFARE ASSOCIATION STATEMENT OF FINANCIAL ACTMTIES (including income and expenditure account) for the year ended 31 March 2022 T¢)tal Funds 2022 Total Funds 2021 Unrestricted Restricted Funds Funds Income from: Donations and legacies Charitable activities Investrnent income CJRS income Other income 80,924 32,639 23,595 7,955 49,039 354,223 435,147 32,639 23,595 7,955 49,039 209,676 21,804 14,530 41,271 66,931 Total income 194,153 354,223 548,376 354,212 Expendlture on: Charitable activities Govemance costs 140,522 6.730 140,522 6,730 142,517 5,932 Total resources expended 147.252 147,252 148,449 Net incornlng resources Before transfers 46,901 354,223 401,124 205,783 Gross transfer5 between lunds Net incoming resources 46,901 3S4.223 401,124 205,763 Reconciliation of funds 10 Total funds brought forward 2.431,201 522,709 2,953,910 2.748.147 Funds Introduced Movement in funds 205,763 Total funds carrled YO￿ard 10 2,478.102 876.932 3,355,034 2,953,910 The notes on pages 9 to 11 fonn part of these financial statements. These finanaal statements were approved by the Boa￿ of Trustees on 11.01.2023 and signed on its behalf by.. Page | 12 WORCESTER IAUSUM WELFARE ASSOCIATION STATEMENT OF FINANCIAL posrrioN A• 0131 Ilarch 2022 Nots UN••lrlthd R••trl¢ts F¥nd• Totsl 20# T•tsl lund• Flxed alsets Tangible assets 2.900.701 2,900,701 2.270,208 Curyont Auets Debtors Cash al bank and Sn hand 3.1U8 121,818 3.108 476.041 4,724 709,557 354.223 124,928 354,223 479.149 714,281 Credltorn Amounts falling due within one ye 113,807) {13.607) 116.566) Net curr•nl a31•ts 111,320 354.223 465.543 697,715 Total Assets l¢ss Cuff•nt U*bllltl•s 3.012.021 3Y,223 3.368.244 2.967,923 Creditorn: An￿UnIS faning due after ￿re than one year (11,210} (11.210) <14,013 A•••ts 3,000,811 354.223 3,355,034 2.953,910 Fund• Unrestricled funds Restricted funds 2.478.102 2.431,201 876,932 522,709 Totsl Funds 10 3J55,OJ4 2.9S1910 Th*￿ ffinarKial it•t•ments •pwfjd ty the Bowd OlTr￿1￿ swed on h b•hall by: c￿lmi￿n. H•rl• Salo• Dat• 20.12.2022 Pagel 13 WORCESTER MUSLIM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2022 1. PRINCIPAL ACCOUNTING POUCIES GENERAL INFORMATION Worc8St8r Muslim Welfare AssociatKJn is a Charitable Incorporated OrganisatK)n {ClO} incorporated in England and is regislered with The Charity Commission under the Charities Act 2011 and it constitutes a Public Benefft Entity as defined by FRS102. The address ofthe registered office is given in the reference arKI administrative details on page 2. 8ASIS OF ACCOUNTING The charity constitutes a public b￿efft entity as defined by FRS 1Iy2. The financial statements have been prepared in accordan￿ Y￿th Accounting arKI Reporting by Charities: Statement of R8commend8d Practice applicable to ¢*arities preparing their accounts in accordanc8 With th8 Financial Reporting Standard applicable in the UK and Republic of Ir81and {FRS 102) issued in October 2019, the Finanaal Reports'ng Standard applicable in the United ￿'ngdoM and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice. The charity does not include a cash flow ststement on the grounds that it is applylng FRS 102 Section 1A. The finanrial statements ara prepared in sterling. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise slated. GOING CONCERN At the time of approving the accounts. the tNstees have reasonable expectation that the CIO has adequate resources to continue in operational existen￿ for the foreseeable future. Thus, the trustees continue to adopt the going concem basis of accounting in preparing the accounts. INCOMING RESOURCES All incoming resources are included in the Statement of Financial Activities vhEn the CIO Is legally entitled to the income and the amount can be quantified with reasonable accuracy. RESOURCES EXPENDED Expenditure 1$ accounted for on an accrual basis and has been classified under headings Ihat aggregate all cost related to the &￿egory. Wthere costs cannot be directly attributed to partÉGular headings, they have been allocated to activities on a basis consistent with the use of resources. TAXATION The CIO is exempt from corporation tax on its charitable activitses. It is not registered for VAT and so irrecoverable VAT is included under the related expenditure headings. Page | 14 WORCESTER MUSUM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 20221continued) ACCOUNTING POUCIES (continued) TANGIBLE FIXED ASSETS AND DEPRECIATION Tangible fixed assets ar8 Stated at cost or valuati1￿ less accumulated depreciation and accumulated impairnenl losses. Cost indudes costs diredy attributsble to making the asset operational. Depreciation of tangible fixed assets is provided at the following basis, commencing with the year of acquisition at rates estimated to write off their o)$t or valuation, less any resKlual value over the estimated useful lives ￿lch are as follow￿.. Land Freehold property Computer equipment Offi'ce equipment Fixtures and fittings Not depreciated Over 1CM) years Over 5 years Over 10 years Over 10 years FUND ACCOUNTING Unrestricted funds can be used in accordance with the tharitable objectives at the discretion of the truste8S. Restricted funds can only be used for restricted purposes within the objects of the CIO. Restrictions arise when specified by Ihe dorK)r or when furKls raised for restricted purposes. GOVERNMENT GRANTS Govemment grants include grants rec&ved from the Home Office, local authorities, and other govemmenl organisations. Govemment grants received for capital items are recognised in income over the usefvl life of the assets (excluding landl under the accruals model. Grants relating to revenue are recognised in In￿Me and expendilure over the same period as the expenditure to which they ￿late once reasonable assurance has been gained that the CIO will comply with the ¢onditions and that the funds will be received. DEBTORS AND CREDITORS RECEIVABLEIPAYABLE WITHIN ONE YEAR Debtors and creditors with no stated interest rate and receivable or payable wthin one year ar8 recorded at transaction pri￿. Any losses arising from impairment are recognised in the statement of financial activits'es in other administrative expenses. LEASES Rentals payable and receivable urK1er operating leases a￿ charged to the ststement of fjnancial activities on a straight-line basis over the period of the lease. Page | 15 WORCESTER MUSLIM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS lor the year ended 31 March 2022 (continued) INCOME 2022 2021 Donations Memberfs donats'ons Friday collections General donations New Mosque project Gift Aid 2,377 20,572 41.070 129,502 16,155 38,215 32,673 354,223 10,037 435,147 209,678 Charitable activltles Education fees Charitsble events Amortisation of grant 28,293 1,543 2,803 17,121 1,880 2,803 32,639 21,804 Other Income Grants received Rent received CJRS income Other 12,000 23,595 7,955 37,039 66,931 14,530 39,771 1,500 80,590 122,732 Total Income 548,376 354,212 Analysls by funds: Unrestricted funds Restricted funds 194,153 354,223 224,710 129,502 548,376 354,212 A govemment grant of £26.095 Yras recetved from the Home Office on 19 January 2018. An amount of £2,803 has been amortised in the year. with a balance of £14.013 bel￿ treated as deferred income (see notes 8 and 9) Page | 16 WORCESTER MUSUM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 March 2o221contin￿I} EXPENDITURE 2022 2021 Charilable actlvltles Wages Education costs Grant expenditure Property running Costs Light and heat Office & general expenditures Telephone Janitorial Meals and refreshments Repairs Depreciation Advertising Printing & stationery Insurance Bank charges Other charitable exp 78,429 5,939 236 79,767 8,Cf6 11,554 4,002 1,111 1,338 1,845 7.756 18,744 110 1,372 1,186 1,933 3,998 5,639 18,853 4,829 li 150 4,032 14 4,028 4,092 20 6,298 140,522 142,517 Governance Audiiors, remuneration Accountancy Legal and professional fees 4,200 2,530 3,000 2,092 6,730 5,932 Totsl expenditure 147,252 148,449 STAFF COSTS 2022 2021 Wages and salaries Social Security Costs Pensions defined contributi￿$ 77,485 78,708 945 1,059 78,429 79,767 The average number of employees (knring the year was 10 (2021- 10). Page | 17 WORCESTER MUSUM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022 {continued) S. TRUSTEES. REMUNERATION. EXPENSES AND BENEFITS No trustee received remunerati￿. expenses or other benefits in their capacity as a trustee for the year ended 31 st Marth 2022 (2021- Nil). TANGIBLE FIXED ASSETS Freehold Land and Buildlngs Fixtures fittings and •qulpment Total Cost or value lrtroduced At 1 April 2021 Additions Disposals 2,288.258 649.347 38,841 2,327,098 649,347 At 31 March 2022 2,937,805 38,841 2.976,445 DOpT￿lation At 1 April 2021 Charge for the year Disposals 44.41 14,8tXI 12,485 4,053 56,891 18,853 At 31 March 2021 59,2( 16,538 75,744 Net Book Value At 31 March 2022 2.878.399 22.303 2,￿0701 At 31 March 2021 2,243,852 28,356 2,270,208 Page118 WORCESTER MUSLIM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2021 (continued) DEBTORS 2022 2021 Amounts recoverable within one year. Trade debtors Other debtors Prepayments and accrued income 3,108 4,724 3,108 4,724 CREDITORS: Amounts falllng due within one year 2022 2021 Accruals Other taxes and soaal So￿nty Govemment grants- deferred Income 10,187 617 2,803 11,811 1,952 2,803 13.607 16,566 CREDITORS: Amounts falling due after more than one year 2022 2021 Loans Govemment grants- deferred inc