**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 1 **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| 2 **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 3 **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| 4 **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| 5 **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;| 6 In 21 Relèrnnco and admlnlstratlvo detalls Ghausia Oihw Chghty ugos flog￿1￿1￿ thirtly nwnbvr Charlty'i Ixthopal Ad(hsJ Jaft¥a Pl48wJ GI*AL• 1179035 21.29 Warr•n Streel WF12 gLU TruslbD namè Llaqu41 AN Mahmood Hu&￿In Khahd Hu5saln Ahlbar Khaliq Yusul Ism811 Palel Mohamn*d Salim Abdul Relvnan Moh8mn*d An4n Suleffon Offlco Ilin Declaratlons Th• lrnsl••s de¢l•r• th•y hm Apprtyrtd th• Inthl••s' rnport Ibo Slgmd on beh•ll olth• ¢harlty'J Inrst•ès SlgNtUT•(il Full rffjffl•($l Posltlon {•g Secr￿ary, Chalr, olcl. If_G- 2011 **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 In 21 to my *tyerd￿ kn Mnn•dJon ¥ilth th¢ •*•rthat￿ (tr Ih•n ih•i disclo￿d bèluw"l*t*h ¢•uw to b•kn Ih•l ￿ •rry m•lw4¥ olihe Chanb•s thAt lh• •ctourts we • ar¥J not • rn*tw ¥Mlh e*4min4tipn 1¢ *houkl be ln Ihi• r*ihy1 •1 &.Zl R•lÈv*rf ryol•••lon•l Fcp (Ic￿tr •4 **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| 10 In 21 Socllon BWMl•alan¢o shee (HAR[Th(Nm￿s1th 11 Ilx•d ••••ts l•*bt• ¥• 111¥• 141 Curr•fil•••• P1*114 l.xll ))J,176 ,153 1.IiiJei J•¥. . IWIffj.. I •• ,2n JJ7e I,IfX+.153 Funds olthe Chifmy 211.. 876 I.ICll.1SJ If-b- **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|||| 12 **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| 13 **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|| 14 **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|-|-|-| 15 **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| 16