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2021-03-31-accounts

Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Contents Page
Basic information 3
Trustees annual report 4-7
Independent examiners report 8- 9
Income and expenditure accounts 10 -11
Notes 12-16

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Basic information

Address

Ghausia Centre

21-27 Warren Street Mosque

Dewsbury

WF12 9LU

Bank

Lloyds Bank

75 Commercial Street Batley

WF17 5EQ

Accountants

Charity Assist Accountants Ltd

Unit 27 Batley Enterprise Centre

Batley

WF17 8LL

Charity registration number

1179035

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Trustees’ annual report for the period

From: 01.04.2020 To: 31.03.2021

Charity name: Ghausia Centre

Charity registration number: 1179035

Objectives and activities

SORP
reference
Summary of the purposes
of the charity as set out in
its governing document		 Para 1.17 The objects and aims of the charity are by
such means that are charitable to advance
the faith of Islam in particular but not
exclusively by:
I.
The establishment of a mosque and
educational centre for men, women
and children in Dewsbury.
II.
The propagation of Islam according
to the Quran and the Sunnah.
III.
The holding of religious festivals.
IV.
The collection and holding of zakat
and its disbursement.
V.
Co-operation and liaison with other
organisations pursuing similar aims
and objects.
VI.
Building bridges between people and
communities of different ethical and
religious backgrounds.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17
and 1.19		 •
Provides advocacy / advice /
information
•
Provides buildings / facilities / open
space
•
Provides services
•
Makes grants to individuals
•
Makes grants to organisations
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 Charity commission requires the trustees of
a charity to:
•
Select suitable accounting policies,
apply them consistently;
•
Make judgement and estimates that
are reasonable and prudent;
•
prepare the financial statements on
the going concern basis unless there
is a reason to believe that the

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Association will not continue for the foreseeable future. The Trustees are responsible for the keeping of proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charity Act 2011. They are also responsible for safeguarding the assets of the association and hence to take reasonable steps for the prevention and detection of fraud and other irregularities.

Achievements and performance

Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 The charity has started working towards
achieving the objects set in the governing
document of advancing the religion of
Islam.
Building work extension progressed during
the year.

Financial review

Financial review
Review of the charity’s
financial position at the end
of the period		 Para 1.21
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 The charity holds £5,000 in reserve in case
for an emergency expense and to cover
running costs.
Amount of reserves held Para 1.22 £5,000

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Structure, governance and management

Description of charity’s
trusts:
Type of governing
document: for example,trust
deed, memorandum and
articles of association etc		 Para 1.25 CIO - Association Registered 03 Jul 2018
How is the charity
constituted?
for example limited
company, unincorporated
association, CIO		 Para 1.25 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 1) The vacancies arising may be filled
by the decision of the members at
the annual general meeting;
2)The members or the charity trustees
may at any time decide to appoint a
new charity trustee, whether in
place of a charity trustee who has
retired or been removed, or as an
additional charity trustee, provided
that the limit specified of charity
trustees would not as a result be
exceeded;

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

----- Start of picture text -----
Report to the trustees/ Ghausia Centre
members of
On accounts for the year 31 [st] March 2021 Charity no 1179035
ended (if any)
Set out on pages 10 – 11
----- End of picture text -----

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the period 01 / 04 / 2020 to 31 / 03 / 2021

Responsibilities and basis of report

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

8

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Charity Name Ghausia centre Charity Name Ghausia centre Charity Name Ghausia centre Charity Name Ghausia centre Charity No
(ifany)		 1179035
Annual accounts for the period
Period start date 01/04/2020 To Period end
date		 31/03/2021
Section A Statement of financial activities
Recommended categories by
activity		 Guidance Notes Unrestricted
funds		 Restricted
income
funds		 Endowment
funds		 Total funds Prior year
funds
(restated)
£ £ £ £ £
Incoming resources(Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 68,843 172,826 - 241,669 121,819
Charitable activities S02 28,598 - - 28,598 -
Other trading activities S03 - - - - -
Investments S04 92 - 92 177
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 97,533 172,826 - 270,359 121,996
Resources expended(Note 6)
Expenditure on:
Raising funds S08 - - - - -
Charitable activities S09 59,374 222,213 - 281,587 131,146
Separate material item of expense S10 - - - - -
Other S11 - - - - -
Total S12 59,374 222,213 - 281,587 131,146
Net income/(expenditure) before investment
gains/(losses)		 S13 38,159 49,387
-		 - 11,228
-		 9,150
-
Netgains/(losses)on investments S14 - - - - -
Net income/(expenditure) S15 38,159 49,387
-		 - 11,228
-		 9,150
-
Extraordinary items S16 - - - - -
Transfers between funds S17 - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s
ow n use		 S18 - - - - -
Other gains/(losses) S19 - - - - -
Net movement in funds S20 38,159 49,387
-		 - 11,228
-		 9,150
-
Reconciliation of funds:
Total funds brought forw ard S21 758,118 353,263 - 1,111,381 1,120,531
Total funds carried forward S22 796,277 303,876 - 1,100,153 1,111,381

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Section C Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont)
Note 3 Analysis of income
Analysis Unrestricte
d funds		 Restricted
income
funds		 Endowmen
t funds		 Total funds Prioryear
£ £
Donations
and
legacies:		 Donations and gifts 32,730 143,969 - 176,699 116,081
Gift Aid 36,113 - - 36,113 5,738
Legacies - - - - -
General grants provided by
government/other charities		 - 28,857 - 28,857 -
Membership subscriptions and
sponsorships which are in substance
donations		 - - - -
Donatedgoods,facilities and services - - - - -
Other - - - -
Total 68,843 172,826 - 241,669 121,819
Charitable
activities:		 Fees 28,283 - - 28,283 -
Book sale 135 - - 135 -
Radio sale 180 - - 180 -
Other - - - - -
Total 28,598 - - 28,598 -
Income from
investments:		 Interest income 92 - - 92 177
Dividend income
 - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 92 - - 92 177
TOTAL INCOME 97,533 172,826 - 270,359 121,996

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Section C Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont) Notes to the accounts (cont)
Note 6 Analysis of expenditure
Analysis Unrestricted
funds
Restricted
income
funds		 Endowmen
t funds		 Total funds Prioryear
£ £
Expenditure on
charitable
activities		 Adminstration cost - - - - 490
Accountancy fees 1,275 - - 1,275 475
Annual return 200 - - 200
Building work - 193,356 - 193,356 80,517
Commission pay 3,270 - - 3,270
Governance 870 - - 870 100
Imams expenses 2,327 - - 2,327
Insurance 1,179 - - 1,179
Internet 114 - - 114 113
License 300 - - 300
Light and heat 3,356 - - 3,356 5,058
Madrassah expenses 3,690 - - 3,690
Masjid PPE 1,359 - - 1,359
Refreshments 400 - - 400
Telephone 441 - - 441 294
Wages and PAYE 38,936 28,857 - 67,793 41,665
Waste disposal 210 - - 210
Water 832 - - 832 2,434
Web development services 615 - - 615
Total expenditure on charitable
activities		 59,374 222,213 - 281,587 131,146
TOTAL EXPENDITURE 59,374 222,213 - 281,587 131,146

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

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

Note 14 Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
Freehold land
& buildings
Other land &
buildings		 Plant,
machinery
and motor
vehicles		 Fixtures,
fittings and
equipment		 Total
£ £ £ £ £
At the beginning of
the year		 556,644 - - - 556,644
Additions 193,356 - - - 193,356
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 750,000 - - - 750,000
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		 556,644 - - - 556,644
Net book value at the
end of the year		 750,000 - - - 750,000

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont)
Note 19 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
19.1 Analysis of debtors This year Last year
£ £
- -
Trade debtors 14,000.0 -
Prepayments and accrued income - -
Other debtors 14,000.0 -
Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) 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
Amounts falling due
within one year		 Amounts falling due
after more than one year
Thisyear Lastyear Thisyear Lastyear
£ £ £ £
Accruals forgrantspayable - - - -
Bank loans and overdrafts - - - -
Trade creditors 2,689 - - -
Payments received on account for contracts or
performance-related grants		 - - - -
Accruals and deferred income - - - -
Taxation and social security - - - -
Other creditors - - - -
Total 2,689 - - -

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Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2021

Section C Notes to the accounts Section C Notes to the accounts Section C Notes to the accounts (cont) (cont) (cont)
Note 24 Cash at bank and in hand
Thisyear Lastyear
£ £
Short term cash investments(less than 3 months maturity date) - -
Short term deposits - -
Cash in hand 100 600
Lloyds bank instant 295,199 353,263
Lloyds treasurer's account 43,544 7,518
Total 338,843 361,381
Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) Section C Notes to the accounts (cont) 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
figure below should reconcile to 'Total funds' in the blanace sheet.		 period together with a balancing figure for 'Other funds'. The 'Total funds'
* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - r
unrestricted funds		 estricted income funds, including special trusts, of the charity; and U -
Fund names Type PE, EE
**R or UR ***
Purpose and Restrictions		 Fund
balances
brought
forward		 Income Expenditure Transfers Gains and
losses		 Fund
balances
carried
forward
£ £ £ £ £ £
Building work R Extension wok on the building 353,263 143,969 -193,356 - - 303,876
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 353,263 143,969 - 193,356 - - 303,876

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