## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name GULZAR-E-MADINA COMMUNITY CENTRE **members of On accounts for the year** 25/03/2020 **Charity no** 1174858 **ended (if any) Set out on pages** 1-48 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 25/03/2020 - **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** 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 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: - accounting records were not kept in accordance with section 130 of the Act or - the accounts do not accord with the accounting records I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Signed:** _MSuleman_ **Date:** 29/09/2021 **Name:** M SULEMAN **Relevant professional** ACCOUNTANT **qualification(s) or body (if any):** **Address:** C/O FUSION CONSULTING SERVICES LTD 103 LONDON ROAD LEICESTER LE2 0PF ## **Section B Disclosure** Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **October 2018** **IER** 1 **Give here brief details of any items that the examiner wishes to disclose** . **October 2018** **IER** 2 **----- Start of picture text -----**
Charity Name Charity No
GULZAR-E-MADINA COMMUNITY CENTRE 1174858
Annual accounts for the period
Period end
Period start date 26/03/2019 To date 25/03/2020
**----- End of picture text -----**
## **Section A Statement of financial activities** |**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Governance costs
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised gains/(losses):**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
37,760
2,050
-
39,810
315,359
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-| |---|---| ||37,760
2,050
-
39,810
315,359| ||-
-
-
-
-
30,894
-
-
30,894
48,307
-
-
-
-
-
750
-
-
750
1,925| ||31,644
-
-
31,644
50,232| ||| ||6,116
2,050
-
8,166
265,127| ||-
-
-
-
-| ||6,116
2,050
-
8,166
265,127| ||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-| ||6,116
2,050
-
8,166
265,127| ||42,230
222,897
-
265,127
-| ||48,346
224,947
-
273,293
265,127| ||| Section B Balance sheet Ihestrf¢thl In¢¢me Endowment Tot•1 thi¥ Tot•1 last fvnds fvnd• fvnds Flxed assets Intangible assots Tangible assets Herltage assets Investments F01 F02 F03 F04 F05 (Note 15) INots 14) {Nots 161 (Note 17) rotaifuedassets Current assets Stocks {Note 18) Dobto INot8 19) Investments (Noto 17.4 Cash at bank and in hand (Note 24) Totsl cunpntassets B10 7,708 7.708 7,708 v. 265,919 ,627 Creditors: amounts falling due wlthin one year {Note 20) 811 2.250 2.2 1.5CX) Net cunpntasset￿b1l•¢Ies) 812 272,12 Totalassets cuffent Ilabilit*$ 8t3 272,1 Creditors: amounts fallwig due after one year (Note 20) Provisions for liabilities 814 815 Totainet assets orliabi1it￿S Funds of the Charity Endowment lunds (Nots 27) R8Strfctsd incoffle fvnds (Not• 2n Unrestricted funds Rovaluation resery• B16 224,947 273,293 265.127 817 e18 224.947 224.947 222,897 42,Z30 Bl9 Total funds .12 Swed by om LY trustees cn ¢rf the tnjstèès Date of approval ddlmn Prfnt Name o q/21 CC17a {Excd) ## **Section C Notes to the accounts** Note 1 **Basis of preparation** _**This section should be completed by all charities** ._ ## **1.1 Basis of accounting** These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.* * -Tick as appropriate ## **1.2 Going concern** _**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_ An explanation as to those factors that support _**Not Applicable**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**Not Applicable**_ going concern assumption doubtful; Where accounts are not prepared on a going _**Not Applicable**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. ## **1.3 Change of accounting policy** The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }. Yes* * -Tick as appropriate No* _**Please disclose:**_ In the current year, the accounts have been prepared in _**(i) the nature of the change in accounting policy;**_ accordance with FRS 102 and not using the cash basis of accounting (which was used in the prior period). _**(ii) the reasons why applying the new accounting policy**_ The new accounting policies are relevant to the size and _**provides more reliable and more relevant information; and**_ nature of the charity's income for the period and are in line with the requirements for charities with an income above £250,000. _**(iii) the amount of the adjustment for each line affected in The change in accounting policy has only resulted the current period, each prior period presented and the in minor non-material differences arising. As aggregate amount of the adjustment relating to periods such no requirement to restate prior or current before those presented, 3.44 FRS 102 SORP. year figures has arisen**_ ## **1.4 Changes to accounting estimates** No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* * -Tick as appropriate No* ## _**Please disclose:**_ - _**(i) the nature of any changes;**_ - _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_ ## **1.5 Material prior year errors** No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP). Yes* * -Tick as appropriate No* ## _**Please disclose:**_ - _**(i) the nature of the prior period error;**_ _**(ii) for each prior period presented in the accounts, the amount of the correction for each account line item affected; and**_ - _**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_ CC17a (Excel) 29/09/2021 3 ## **Notes to the accounts (cont)** ## **Note 2 Accounting policies** _Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._ |**2.1 RECONCILIATION**|**WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**|**WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING**| |---|---|---| |**PRACTICE**||| |**Please provide a description**
**of the nature of each change**
**in accounting policy**|**Not applicable**|| |**_Reconcilation of funds per previous GAAP to funds determined under FRS 102_**||| |**Fund balances as previously**|**Start of**
**period**
**£**|**End of**
**period**
**£**| |**stated**||| |**_Adjustments:_**||| |**Fund balance as restated**||| |**_Reconcilation of net income/(net expenditure)_**||**_per previous GAAP to net income/(net expenditure) under FRS 102_**| |**Net income/(expenditure) as previously**||**End of**
**£**| |**stated**||| |**_Adjustments:_**||| |**Previous period net income/(expenditure) as**||| |**restated**||| CC17a (Excel) 29/09/2021 4 **Section C Notes to the accounts (cont)** ## **Note 2 Accounting policies 2.2 INCOME** **----- Start of picture text -----**
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
Recognition of income These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and Yes No N/a
the monetary value can be measured with sufficient reliability.
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
Offsetting permitted by the FRS 102 SORP or FRS 102.
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).
Yes No N/a
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Yes No N/a
Government grants The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Tax reclaims on Any Gift Aid amount recovered on a donation is considered to be part of that gift and is Yes No N/a
donations and gifts treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Yes No N/a
Contractual income and
This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
Yes No N/a
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as Yes No N/a
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
Yes No N/a
**----- End of picture text -----**
**----- Start of picture text -----**
Support costs The charity has incurred expenditure on support costs.
Yes No N/a
The value of any voluntary help received is not included in the accounts but is described
Volunteer help
Yes No N/a
Income from interest, This is included in the accounts when receipt is probable and the amount receivable can
royalties and dividends be measured reliably.
Yes No N/a
Income from membership Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions and Legacies.
Yes No N/a
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Insurance claims are only included in the SoFA when the general income recognition Yes No N/a
Settlement of insurance
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
claims
income in the SoFA.
This includes any realised or unrealised gains or losses on the sale of investments and Yes No N/a
Investment gains and
losses any gain or loss resulting from revaluing investments to market value at the end of the
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or Yes No N/a
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
Yes No N/a
Support costs have been allocated between governance costs and other support.
Governance and support
Governance costs comprise all costs involving public accountability of the charity and its
costs
compliance with regulation and good practice.
Yes No N/a
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Yes No N/a
Where the charity gives a grant with conditions for its payment being a specific level of
Grants with performance
service or output to be provided, such grants are only recognised in the SoFA once the
conditions
recipient of the grant has provided the specified service or output.
Where there are no conditions attaching to the grant that enables the donor charity to Yes No N/a
Grants payable without
realistically avoid the commitment, a liability for the full funding obligation must be
performance conditions
recognised.
Yes No N/a
Redundancy cost The charity made no redundancy payments during the reporting period.
Yes No N/a
Deferred income No material item of deferred income has been included in the accounts.
Yes No N/a
The charity has creditors which are measured at settlement amounts less any trade
Creditors
discounts
A liability is measured on recognition at its historical cost and then subsequently Yes No N/a
Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial The charity accounts for basic financial instruments on initial recognition as per Yes No N/a
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
instruments
to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least 1000
use by charity
Yes No N/a
They are valued at cost.
The depreciation rates and methods used are disclosed in note 9.2.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No N/a
h i l b t b t id tifi bl d t ll d b th h it th h t d
**----- End of picture text -----**
physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 9.5 They are valued at cost. ## **Heritage assets** The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 9.6.1.4. They are valued at cost. **Investments** Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments **Stocks and work in** Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net **progress** realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. ## **Debtors** The charity has has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due. ## **Current asset investments** ||||| |---|---|---|---| ||||| ||Yes|No|N/a| ||||| ||Yes|No|N/a| ||||| ||||| ||||| ||||| ||Yes|No|N/a| ||||| ||||| ||Yes|No|N/a| ||||| ||||| ||Yes|No|N/a| ||||| ||||| ||Yes|No|N/a| ||||| ||||| ||Yes|No|N/a| ||||| ||||| ||Yes|No|N/a| ||||| ||Yes|No|N/a| ||||| ||||| ||Yes|No|N/a| ||||| ||||| ||||| ||||| ||Yes|No|N/a| They are valued at fair value except where they qualify as basic financial instruments. ## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE** ## **Section C Notes to the accounts (cont)** ## **Note 3 Analysis of income** **----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 37,760 2,050 - 39,810 315,359
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations - - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 37,760 2,050 - 39,810 315,359
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - [ - - ]
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - [ - - ]
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - [ - - ]
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
- - - - -
for charity's own use
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
- - - - -
property rights
Other - - - - -
Total - - - [ - - ]
TOTAL INCOME 37,760 2,050 - 39,810 315,359
**----- End of picture text -----**
CC17a (Excel) 29/09/2021 9 ## **Other information:** **All income in the prior year was unrestricted except for: (please provide description and amounts)** **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** CC17a (Excel) 29/09/2021 10 **Section C Notes to the accounts (cont)** ## **Note 4 Analysis of receipts of government grants** |**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
**Total**
- -
**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
**Total**
- -
**Description**| |---|---|---| |||| CC17a (Excel) 29/09/2021 11 CC178 (Exc811 12 2910912021 ## **Section C Notes to the accounts (cont)** ## **Note 5 Donated goods, facilities and services** |**Use of property**
**Other**
**Seconded staff**||**This year**
**Last year**
**£**
**£**
- -
- -
- -| |---|---|---| |||- -| |||| |**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||| |**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||| CC17a (Excel) 29/09/2021 13 **Section C Notes to the accounts (cont)** ## **Note 6 Analysis of expenditure** **----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - - -
raising funds:
Incurred seeking legacies
- - - - -
Incurred seeking grants
Operating membership schemes and
social lotteries
Staging fundraising events
Fudraising agents
Operating charity shops
Operating a trading company
undertaking non-charitable trading
activity
Advertising, marketing, direct mail and
publicity - - - - -
Start up costs incurred in generating
new source of future income
- - - - -
Database development costs - - - - -
Other trading activities
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice
- - - - -
Investment administration costs
- - - - -
Intellectual property licencing costs
- - - - -
Rent collection, property repairs and
maintenance charges - - - - -
- - - - -
Total expenditure on raising funds - - - - -
Expenditure on Operational Costs -
charitable Staff,Rent,Telephone 30,894 - - 30,894 48,392
activities
- - - - -
- - - - -
- - - - -
Total expenditure on charitable
activities 30,894 - - 30,894 48,392
Separate material - - - - -
item of expense
- - - - -
- - - - -
- - - - -
Total - - - - -
Other
Governance Costs - Legal, Accountancy
& Examination Fees 750 - - 750 1,925
- - - - -
**----- End of picture text -----**
CC17a (Excel) 29/09/2021 14 |**TOTAL EXPENDITURE**
**Total other expenditure**|- - - - -
- - - - -
- - - - -
750
- - 750 1,925
31,644
-
-
31,644
50,317| |---|---| ## **Other information:** ## **Analysis of expenditure on charitable activities** **----- Start of picture text -----**
Grant
Activity or Support Total this Total prior
Activities undertaken directly funding of
programme Costs year year
activities
£ £ £ £ £
Activity 1 Operational and governance costs for providing a mosque fa 750 32,394 50317
Activity 2
Other
Total
Prior year expenditure on charitable activities
can be analysed as follows:
Not applicable
Within the expenditure items above the
following items are material: (please disclose
the nature, amount and any prior year amounts)
**----- End of picture text -----**
CC17a (Excel) 29/09/2021 15 ## **Section C Notes to the accounts (cont)** ## **Note 7 Extraordinary items** ## _**Please explain the nature of each extraordinary item occurring in the period.**_ |**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**
**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -
- -| |---|---| CC17a (Excel) 29/09/2021 16 ## **Section C Notes to the accounts** ## **Note 8 Funds received as agent** ## _**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_ **----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
CC17a (Excel) 29/09/2021 17 ## **Section C Notes to the accounts** ## **Note 9 Support Costs** _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_ **----- Start of picture text -----**
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- 750 - 750
Governance
- - - -
- - - -
- - - -
Other - - - -
- 750 - 750
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_ **Not Applicable** CC17a (Excel) 29/09/2021 18 ## **Section C Notes to the accounts** ## **Note 10 Details of certain items of expenditure** ## **10.1 Fees for examination of the accounts** _**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_ **Assurance services other than audit or independent examination Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner** **----- Start of picture text -----**
This year Last year
£ £
750 750
**----- End of picture text -----**
CC17a (Excel) 29/09/2021 19 **Section C Notes to the accounts (cont)** ## **Note 11 Paid employees** _**Please complete this note if the charity has any employees.**_ ## **11.1 Staff Costs** |||**This year**|**This year**||**Last year**| |---|---|---|---|---|---| |||**£**|||**£**| |**Salaries and wages**|||10,800||21,135| |**Social security costs**||||-|-| |**Pension costs (defined contribution scheme)**|||||| |**Other employee benefits**||||-|-| ||**Total staff costs**||10,800||21,135| **Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party** _**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_ **No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000** **TRUE** |**£70,000 to £79,999**
**Band**
**£90,000 to £99,999**
**£100,000 to £109,999**
**£60,000 to £69,999**
**£80,000 to £89,999**
**Please provide the total amount paid to**
**key management personnel (includes**
**trustees and senior management) for**
**their services to the charity**|0
**Number of employees**
0
0
0
0
0| |---|---| ## **11.2 Average head count in the year** **The parts of the charity in which the employees work** |**Fundraising**
**Charitable Activities**
**Governance**
**Other**
**Total**|**This year**
**Last year**
**Number**
**Number**
- -
1 -
- -
- -| |---|---| ||1 -| CC17a (Excel) 29/09/2021 20 ## **11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_ **Please explain the nature of the payment** **Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset)** **11.4 Redundancy payments** _**Please complete if any redundancy or termination payment is made in the period.**_ **Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date** **Please state the accounting policy for any redundancy or termination payments** CC17a (Excel) 29/09/2021 21 **Section C Notes to the accounts (cont)** **Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.** ## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_ **Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.** ## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_ **Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity** ## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_ **Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan** CC17a (Excel) 29/09/2021 22 ## **Section C Notes to the accounts (cont)** ## **Note 13 Grantmaking** _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_ ## **13.1 Analysis of grants paid (included in cost of charitable activities)** **----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
Activity or project 1 £ £
Activity or project 2 - -
Activity or project 3 - -
Activity or project 4 - [ - ]
Total - - - -
**----- End of picture text -----**
## **13.2 Grants made to institutions** |**13.2 Grants made to institutions**|| |---|---| |**_Yes_**
**_No_**
**_TOTAL GRANTS PAID_**
**Purpose**
**Names of institution**
**_My charity has made grants to particular institutions that are material in the_**
**_context of its grantmaking. Details of the institution supported, purpose of_**
**_the grant and total paid to each institution is available on the charity's web_**
**_site._**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
-
-
-
-
-
-
-
-
-
-| ||**-**| ||-
-| CC17a (Excel) 29/09/2021 23 ## **Section C Notes to the accounts (cont)** **Note 14 Tangible fixed assets** _**Please complete this note if the charity has any tangible fixed assets**_ ## **14.1 Cost or valuation** **----- Start of picture text -----**
Freehold land Other land & Plant, Fixtures, Total
& buildings buildings machinery and fittings and
motor vehicles equipment
£ £ £ £ £
At the beginning of the - - - - -
year
Additions - - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - - -
14.2 Depreciation and impairments
**Basis SL or RB SL or RB SL or RB SL or RB SL or RB Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate
At beginning of the - - - - -
year
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - - -
14.3 Net book value
Net book value at the - - - - -
beginning of the year
Net book value at the - - - - -
end of the year
14.4 Impairment
Please provide a description of the events and
circumstances that led to the recognition or
reversal of an impairment loss.
**----- End of picture text -----**
**14.5 Revaluation** _**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_ **14.6 Other disclosures** _**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to which the charity has restricted title or that are pledged as security for liabilities.**_ CC17a (Excel) 29/09/2021 24 - _The "transfers" row is for movements between fixed asset categories._ - _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line;_ CC17a (Excel) 29/09/2021 25 ## **Section C Notes to the accounts** ## **Note 15 Intangible assets** ## _**Please complete this note if the charity has any intangible assets**_ ## **15.1 Cost or valuation** |At beginning of the
year
Additions
Disposals
Revaluations
Transfers *
At end of the year|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Total**
**£**| |---|---|---|---|---| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ||-|-|-|-| ## **15.2 Amortisation and impairments** |****Basis**
**** Rate**
At beginning of the
year
Disposals
Amortisation
Impairment
Transfers*
At end of year|SL or RB|SL or RB|SL or RB|SL or RB|Straight Line
("SL") or
Reducing
Balance
("RB")| |---|---|---|---|---|---| ||||||| ||- - - -
- - - -
- - - -
- - - -
- - - -
- - - -||||| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ||-|-|-|-|| ## **15.3 Net book value** |Nat book value at the
beginning of the year
Net book value at the
end of the year|-|-|-|-| |---|---|---|---|---| ||-|-|-|-| CC17a (Excel) 29/09/2021 26 ## **15.4 Accounting policy** _**Please disclose the accounting policy for intangible fixed assets including:**_ _**Reasons for choosing amortisation rates Policies for the recognition of any capital development**_ ## **15.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **15.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**the methods applied**_ _**the carrying amount that would have been recognised had the assets been carried under the cost model.**_ ## **15.7 Other disclosures** _**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_ _**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_ _**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_ _**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_ _**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_ CC17a (Excel) 29/09/2021 27 ## _**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_ _* The "transfers" row is for movements between fixed asset categories._ _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual d d ti_ CC17a (Excel) 29/09/2021 28 **Section C Notes to the accounts (cont)** ## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_ ## **16.1 General disclosures for all charities holding heritage assets** **(i) Explain the nature and scale of heritage assets held. (ii) Explain the policy for the acquisition, preservation, management and disposal of heritage assets.** ## **16.2 Cost or valuation** |**16.2 Cost or valuation**||||||||| |---|---|---|---|---|---|---|---|---| |||**Heritage**
**1**
**£**|**asset**|**Heritage asset**
**2**
**£**|**Heritage asset**
**3**
**£**|**Heritage asset**
**4**
**£**|**Total**
**£**|| |At beginning of the year|||-|-|-|-|-|| |Additions|||-|-|-|-|-|| |Disposals|||-|-|-|-|-|| |Revaluations|||-|-|-|-|-|| |Transfers *|||-|-|-|-|-|| |At end of the year|||-|-|-|-|-|| |**16.3 Depreciation and impairments**||||||||| ||****Basis**
**** Rate**|||||||Straight Line
("SL") or
Reducing
Balance
("RB")| |||||||||| |At beginning of the year|||-|-|-|-|-|| |Disposals|||-|-|-|-|-|| |Depreciation|||-|-|-|-|-|| |Impairment|||-|-|-|-|-|| |Transfers*|||-|-|-|-|-|| |At end of year|||-|-|-|-|-|| |**16.4 Net book value**||||||||| |Nat book value at the beginning of the|||-|-|-|-|-|| |year||||||||| |Net book value at the end of the year|||-|-|-|-|-|| ## **16.5 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_ ## **16.6 Revaluation** _**If an accounting policy of revaluation is adopted, please provide:**_ _**the effective date of the revaluation**_ _**the name of independent valuer, if applicable**_ _**qualifications of independent valuer**_ CC17a (Excel) 29/09/2021 29 _**the methods applied and significant assumptions**_ _**any significant limitations on the valuation**_ ## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation** |Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -| |---|---| ||- - -| ## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)** **(i) Explain the reason why heritage assets have not been recognised on the balance sheet. (ii) Describe the significance and nature of heritage assets. (iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.** ## **16.9 Five year summary of heritage assets transactions** ||**2015**
**2014**
**2013**
**2012**
**2011**
**£**
**£**
**£**
**£**
**£**| |---|---| |**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|- - - - -
- - - - -
-
-
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**| CC17a (Excel) 29/09/2021 30 ## **Section C Notes to the accounts (cont)** ## **Note 17 Investment assets** _**Please complete this note if the charity has any investment assets.**_ ## **17.1 Fixed assets investments (please provide for each class of investment)** |**Cash & cash**
**equivalents**
Carrying (fair) value at beginning of
period
-
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
-
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**
-
-
-
-
-
-
-|
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -| |---|---|---| ||-|- - - - -| |||| _**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_ ## **17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.** |**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Listed investments**
**Social investments**
**Grand total (Fair value at year end+Cost less impairment)**
**Other investments**
**Total**|**Cost less impairment**
-
-
**Fair value at year end**
**£**
-
**£**
-
-
-
-
-
-
-| |---|---| ||-
-| ## **17.3 If your charity holds investment properties, please complete the following note:** **(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications (iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds (iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements** CC17a (Excel) 29/09/2021 31 **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.** |**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**17.5 Guarantees**
**Listed investments**
**Please provide details and amount of any**
**guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from**
**those guarantees**
**Please explain how the guarantee furthers the**
**charity's aims**
**17.6 Concessionary loans**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**
**Other investments**
**Total**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**17.7 Additional information**
**Please provide information about the significance**
**of investments to the charity's financial position or**
**performance eg. terms and conditions of loans or**
**the use of hedging to manage financial risk.**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information)._**
**For all investments measured at fair value, the**
**basis for determining the value, including any**
**assumptions applied when using a valuation**
**technique.**|**_Total_**
**_Total_**

|

-
-
**£**
-
**This year**

-
**Las**
-

|**This year £**
**Last year £**
**This year £**
**Last year £**
-
-
-
-
**t year**
**£**
-
-| |---|---|---|---| |||
-|| |||**_Description_**
**_Description_**|| CC17a (Excel) 29/09/2021 32 **Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.** CC17a (Excel) 29/09/2021 33 ## **Section C Notes to the accounts (cont)** ## **Note 18 Stocks** ## _**Please complete this note if the charity holds any stock items**_ ## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.** |**activities.**|| |---|---| |**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Work in**
**progress**
**Stock**
**Donated goods**| ||- - - - -| ||- - - - -| **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities** CC17a (Excel) 29/09/2021 34 ## **Section C Notes to the accounts (cont)** ## **Note 19 Debtors and prepayments** ## _**Please complete this note if the charity has any debtors or prepayments.**_ |**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**|| |---|---| |**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
7,708.0
7,708.0| ||7,708.0
7,708.0| ||| ## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_ ## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)** |**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -| |---|---| ||- -
| CC17a (Excel) 29/09/2021 35 ## **Section C Notes to the accounts (cont)** ## **Note 20 Creditors and accruals** _**Please complete this note if the charity has any creditors or accruals.**_ ## **20.1 Analysis of creditors** |**20.1 Analysis of creditors**||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |||**Amounts**|||**falling due**|||**Amounts falling due after**||| |||**within one year**||||||**more than one year**||| |||**This year**||||**Last year**||**This year**|**Last year**|| |||**£**||||**£**||**£**|**£**|| |**Accruals for grants payable**||||-|||-|-|-|| |**Bank loans and overdrafts**||||-|||-|-|-|| |**Trade creditors**||||-|||-|-|-|| |**Payments received on account for contracts or**||||||||||| |**performance-related grants**||||-|||-|-|-|| |**Accruals and deferred income**||||-|||-|-|-|| |**Taxation and social security**||||-|||-|-|-|| |**Other creditors**|||750||||-|-|-|| ||**Total**||750||||-|-|-|| ## **20.2 Deferred income** _**Please complete this note if the charity has deferred income.**_ |**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**|**This year**
**Last year**
**£**
**£**
- -
- -
- -| |---|---| ||- -| CC17a (Excel) 29/09/2021 36 ## **Section C Notes to the accounts (cont)** ## **Note 21 Provisions for liabilities and charges** _**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_ ## **21.1 Please provide:** **- a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments;** - **an indication of the uncertainties about the amount or timing of those outflows; and** **- the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.** ## **21.2 Movements in recognised provisions and funding commitment during the period** |**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts charged against the provision in the current period**
**Unused amounts reversed during the period**
**Balance at the end of the reporting period**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -| |---|---| ||- -| **21.3 For any funding commitment that is not recognised as a liability or provision, provide details of commitment made, the time frame of that commitment, any performance-related conditions and details of how the commitment will be funded (with contracts for capital expenditure separately identified).** **21.4 Where unrestricted funds have been designated to a fund commitment, please disclose the nature of any amounts designated and the likely timing of that expenditure.** CC17a (Excel) 29/09/2021 37 **Section C Notes to the accounts (cont)** ## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments** **22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk. 22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.** CC17a (Excel) 29/09/2021 38 ## **Section C Notes to the accounts (cont)** ## **Note 23 Contingent liabilities and contingent assets** ## **23.1 Contingent liabilities** **Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.** **Description of item including its legal nature. Please Estimate of financial effect describe any security provided in connection to the liability.** ## **23.2 Contingent assets** **Where the charity has contingent assets, please complete the following section when their existence is probable** **Description of item Estimate of financial effect** ## **23.4 Other disclosures for contingent assets and/or liabilities** **Please provide the following information where practicable:** **Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement** **Where it is not practical to make one or more of these disclosures, please state this fact** CC17a (Excel) 29/09/2021 39 **Section C Notes to the accounts (cont)** ## **Note 24 Cash at bank and in hand** |**Note 24 Cash at bank and in hand**|| |---|---| |**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
274,835 265,919
- -| ||274,835 265,919| CC17a (Excel) 29/09/2021 40 **Section C Notes to the accounts (cont)** ## **Note 25 Fair value of assets and liabilities** **25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.** **25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at fair value through the SoFA that is attributable to changes in credit risk.** CC17a (Excel) 29/09/2021 41 **Section C Notes to the accounts (cont)** **Note 26 Events after the end of the reporting period** _**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_ **Please provide details of the nature of the event** **Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made** CC17a (Excel) 29/09/2021 42 **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds** ## **27.1 Details of material funds held and movements during the CURRENT reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_ **----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Operational fund for the delivery of the
General Fund UR mosque activity 42,230 37,760 - 31,644 - - 48,346
Fund to purchase a permanent property for
Property Fund R mosque activity 222,897 2,050 - - - 224,947
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 265,127 39,810 - 31,644 - - 273,293
**----- End of picture text -----**
CC17a (Excel) 29/09/2021 43 **Section C Notes to the accounts (cont)** **Note 27 Charity funds (cont)** ## **27.2 Details of material funds held and movements during the PREVIOUS reporting period** _**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_ **----- Start of picture text -----**
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted
funds
Fund Fund
balances balances
Type PE, EE R or UR * Purpose and Restrictions brought Gains and carried
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
Operational fund for the delivery of the
General Fund UR mosque activity - 92,462 - 50,232 - - 42,230
Fund to purchase a permanent property
Property Fund R for mosque activity - 222,897 - - - 222,897
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds - 315,359 - 50,232 - - 265,127
**----- End of picture text -----**
CC17a (Excel) 29/09/2021 44 ## **Section C Notes to the accounts (cont)** ## **Note 27 Charity funds (cont)** ## **27.3 Transfers between funds** **----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
**----- End of picture text -----**
## **27.4 Designated funds** **Planned use Purpose of the designation Amount** CC17a (Excel) 29/09/2021 45 **Section C Notes to the accounts (cont)** ## **Note 28 Transactions with trustees and related parties** _**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details "False" if there are transactions to report.**_ ## **28.1 Trustee remuneration and benefits** **None of the trustees have been paid any remuneration or received any other benefits from an TRUE employment with their charity or a related entity (True or False)** _**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_ |**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**|**Last year**
**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
**This year**
**Amounts paid or benefit value**| |---|---| _**Please give details of why remuneration or other employment benefits were paid.**_ _**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_ ## **28.2 Trustees' expenses** _**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this enter "False".**_ |**_enter "False"._**|**_enter "False"._**||| |---|---|---|---| |**No trustee expenses have been incurred (True or False)**||**This year**|**Last year**
**_TRUE_**| |**Type of expenses reimbursed**
**Subsistence**
**Travel**
**Accommodation**
**Other (please specify):**|**£**

**TOTAL**||
**£**| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|||| |**_enter "False"._**|**_enter "False"._**||| |---|---|---|---| |**No trustee expenses have been incurred (True or False)**||**This year**|**Last year**
**_TRUE_**| |**Type of expenses reimbursed**
**Subsistence**
**Travel**
**Accommodation**
**Other (please specify):**|**£**

**TOTAL**||
**£**| |**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|||| ## **28.3 Transaction(s) with related parties** _**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_ |**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**||||||| |---|---|---|---|---|---|---|---|---| |**There have been no related party transactions in the reporting**|||**period (True or False)**||||**_TRUE_**|| |||||||||| |||||||||**Amounts**| |**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**|**Amount**|**Balance at**
**period end**|**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**| |||||||||**period**| CC17a (Excel) 29/09/2021 46 **£ £ £ £** _**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement. For any related party, please provide details of any guarantees given or received.**_ CC17a (Excel) 29/09/2021 47 ## **Section C Notes to the accounts (cont)** ## **Note 29 Additional Disclosures** **The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.** CC17a (Excel) 29/09/2021 48 **From 26/03/2019 Period start date To 25/03/2020 Period end date Charity name: GULZAR-E-MADINA COMMUNITY CENTRE** ## **Charity registration number: 1174858** ## **Objectives and Activities** **----- Start of picture text -----**
SORP reference
Summary of the purposes of Para 1.17 (1)
the charity as set out in its TO ADVANCE THE RELIGION OF ISLAM,
governing document BY MEANS OF, BUT NOT EXCLUSIVELY,
PROMOTING THE
TEACHINGS AND TENETS OF ISLAM,
PROVISION OR ASSISTANCE IN THE
PROVISION OF FACILITIES FOR
WORSHIP AND ISLAMIC EDUCATION IN
ACCORDANCE WITH THE TEACHINGS
OF THE QURAN AND SUNNAH OF THE
PROPHET MUHAMMAD (PEACE AND
BLESSINGS BE UPON HIM) AS
INTERPRETED BY THE AHLE SUNNAH
WAL JAMAAH SCHOOL OF THOUGHT;
(2)
TO ADVANCE EDUCATION FOR THE
BENEFIT OF THE POOR, THE
UNDERPRIVILEGED AND THE GENERAL
PUBLIC BY MEANS OF, BUT NOT
EXCLUSIVELY, THE PROVISION OR THE
ASSISTANCE IN THE PROVISION OF
EDUCATIONAL ACTIVITIES AND
FACILITIES, SUCH AS
SUPPLEMENTARY SCHOOLS AND
ADULT LEARNING CLASSES;
(3)
TO PROVIDE OR ASSIST IN THE
PROVISION OF FACILITIES IN THE
INTERESTS OF SOCIAL WELFARE FOR
RECREATION OR OTHER LEISURE TIME
OCCUPATION OF INDIVIDUALS WHO
HAVE NEED OF SUCH
FACILITIES BY REASON OF THEIR
YOUTH, AGE INFIRMITY OR DISABILITY,
FINANCIAL HARDSHIP OR
SOCIAL CIRCUMSTANCES WITH THE
OBJECT OF IMPROVING THEIR
CONDITIONS OF LIFE.
Summary of the main Para 1.17 and THE MAIN ACTIVITY OF THE CHARITY IS
1.19
activities in relation to those TO ESTABLISH A MOSQUE FOR LOCAL
purposes for the public COMMUNITY AND PROVIDE SPIRITUAL
**----- End of picture text -----**
|benefit, in particular, the
activities, projects or
services identified in the
accounts.||UPLIFTMENT FROM COLLECTIVE
WORSHIP AND TALKS.THESE
ACTIVITIES ADVANCE ISLAM FOR
PUBLICBENEFIT.| |---|---|---| |Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|THE TRUSTEES HAVE HAD DUE
REGARD TO THE PUBLIC BENEFIT
GUIDANCE OF THE CHARITY
COMMISSION AND THEY ARE
SATISFIED THAT THEY ARE
BENEFITTING THE PUBLIC IN
FURTHERING THEIR PURPOSES.| **Additional information (optional)** You may choose to include further statements where relevant about: SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other ## **Achievements and Performance** SORP reference **----- Start of picture text -----**
DURING THE PERIOD, THE CHARITY
PROVIDED A MOSQUE FACILITY FOR
REGULAR DAILY PRAYER, WEEKLY
Summary of the main Para 1.20 FRIDAY PRAYER AND TARAWEEH
achievements of the charity, PRAYER IN RAMADHAN BENEFITTING
identifying the difference the OVER 600 PEOPLE. IN ADDITION THE
CHARITY DELIVERED ISLAMIC TALKS
the circumstances of its ON A WEEKLY BASIS AND DURING
beneficiaries and any wider RAMADHAN AND EID. THIS
benefits to society as a BENEFITTED OVER 600 PEOPLE. THIS
whole. HAS HELPED THE BENEFICIARIES TO
MEET THEIR RELIGIOUS NEEDS FOR
REGULAR WORSHIP AND HAS
ALLOWED THEM TO BECOME MORE
GOD-CONSCIOUS.
**----- End of picture text -----**
**Additional information (optional)** You may choose to include further statements where relevant about: **----- Start of picture text -----**
Achievements against Para 1.41
objectives set
Performance of fundraising
activities against objectives Para 1.41
set
Investment performance Para 1.41
against objectives
Other
**----- End of picture text -----**
## **Financial Review** **----- Start of picture text -----**
Para 1.21 THE CHARITY HAD AN INCOME DURING
financial position at the end THE PERIOD OF £39,810. THIS WAS
of the period SUFFICENT TO MEET THE
EXPENDITURE OF THE CHARITY FOR
THE PERIOD BEING £31,644. THE
UNRESTRICTED RESERVES HELD
WERE £48,346 AND RESTRICTED
RESERVES OF £222,897.
Statement explaining the Para 1.22 THE CHARITY HAS A POLICY TO
policy for holding reserves RETAIN £222,897 OF RESTRICTED
stating why they are held RESERVES TO USE TOWARDS THE
PURCHASE BY THE CHARITY OF A
PERMANENT PLACE OF WORSHIP. THE
UNRESTRICTED RESERVES ARE HELD
TO MEET FUTURE CHARITABLE
EXPENDITURE.
Amount of reserves held Para 1.22 AS ABOVE
Reasons for holding zero Para 1.22 NOT APPLICABLE
reserves
Details of fund materially in Para 1.24 NONE
deficit
Explanation of any Para 1.23 NONE
uncertainties about the
charity continuing as a going
concern
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|**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:| |---|---|---| |sources of funds (including
any fundraising)|Para 1.47|**THE PRINCIPAL SOURCE OF FUNDING**
**IS DONATIONS FROM THE PUBLIC.**| |Investment policy and
objectives including any
social investment policy
adopted|Para 1.46|**NOT APPLICABLE**| |A description of the principal
risks facing the charity|Para 1.46|| |Other||| ## **Structure, Governance and Management** |trusts:||| |---|---|---| |Type of governing document
(trust deed, royal charter)|Para 1.25|**CONSTITUTION**| |How is the charity
constituted?
(e.g unincorporated
association, CIO)|Para 1.25|**CHARITABLE INCORPORATED**
**ORGANISATION (CIO)**| |Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees|Para 1.25|**MAJORITY DECISION OF CHARITY**
**TRUSTEES**| ## **Additional information (optional)** You may choose to include further statements where relevant about: **----- Start of picture text -----**
Policies and procedures
adopted for the induction Para 1.51
and training of trustees
structure and any wider Para 1.51
network with which the
charity works
Relationship with any related Para 1.51
parties
Other
**----- End of picture text -----**
## **Reference and Administrative details** **----- Start of picture text -----**
Charity name GULZAR-E-MADINA COMMUNITY CENTRE
Other name the charity uses GULZAR-E-MADINA MOSQUE
Registered charity number 1174858
REGISTERED ADDRESS
1 SEYMOUR STREET, LEICESTER, LE2 0LB
OPERATIONAL ADDRESS
1 [ST] FLOOR MELBOURNE CENTRE, MELBOURNE ROAD,
LEICESTER, LE2 0GU
**----- End of picture text -----**
## **Names of the charity trustees who manage the charity** **----- Start of picture text -----**
Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
ABUSALE
1
VALIMIA
YOOSUF
2
HUSSEIN
FARIDUDDIN
3
FATEH
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
## Corporate trustees names of the directors at the date the report was approved **Director name** Name of trustees holding title to property belonging to the charity **Trustee name Dates acted if not for whole year** ## **Funds held as custodian trustees on behalf of others** Description of the assets NONE held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian Details of arrangements for safe custody and segregation of such assets assets ## **Additional information (optional)** ## **Names and addresses of advisers (Optional information)** |**Type of**|**Name**|**Address**| |---|---|---| |**adviser**||| **Name of chief executive or names of senior staff members (Optional information)** ## **Exemptions from disclosure** Reason for non-disclosure of key personnel details ## **Other optional information** Declarations The trustees declare that they have approved the trustees. report above. Sign•d on b•haif ol the char¥y'• Irustees Signatyro(s} Full name{s) P¢y4ition (eg Socretaryi Chair. elc) E VfrLIfvii TRUSTEE Date Irj