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2022-03-31-accounts

Ghausia Centre

Income and Expenditure Accounts for the year ended 31[st] March 2022

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 2022

Contents Page
Basic information 3
Trustees annual report 4-7
Independent examiners report 8- 9
Income and expenditure accounts 10 -11
Notes 12-17

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Income and Expenditure Accounts for the year ended 31[st] March 2022

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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Income and Expenditure Accounts for the year ended 31[st] March 2022

Trustees’ annual report for the period

From: 01.04.2021 To: 31.03.2022

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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Income and Expenditure Accounts for the year ended 31[st] March 2022

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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Income and Expenditure Accounts for the year ended 31[st] March 2022

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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Income and Expenditure Accounts for the year ended 31[st] March 2022

Reference and administrative details

Charity name Ghausia Centre
Other name the charity
uses		 Jamia Masjid Ghausia
Registered charitynumber 1179035
Charity’s principal address 21-29 Warren Street
Dewsbury
WF12 9LU
1
2
3
4
5
6
7		 Trustee name Office (if any)
Liaquat Ali
Mahmood Hussain
Ahtbar Khaliq
Yusuf Ismail Patel
Mohammed Salim
Abdul Rehman
Mohammed Amin Suleman

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date
Yusuf Ismail Patel

Trustee
10.07.2022
10.07.2022

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Income and Expenditure Accounts for the year ended 31[st] March 2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Ghausia Centre members of On accounts for the year 31[st] March 2022 Charity no 1179035 ended (if any) Set out on pages 10 – 11

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the period 01 / 04 / 2021 to 31 / 03 / 2022

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.

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Income and Expenditure Accounts for the year ended 31[st] March 2022

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:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: A Q Khan Date: 05.07.2022 Name: Abdul Qudeir Khan Relevant professional FMAAT qualification(s) or body FMCPA (if any): Address: Unit 27 Batley Enterprise Centre 513 Bradford Road Batley, WF17 8LL

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Income and Expenditure Accounts for the year ended 31[st] March 2022

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 01/04/2021 To Period end
date		 31/03/2022
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 84,423 114,174 - 198,597 241,669
Charitable activities S02 12,463 - - 12,463 28,598
Other trading activities S03 - - - - -
Investments S04 29 - 29 93
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 96,915 114,174 - 211,089 270,360
Resources expended(Note 6)
Expenditure on:
Raising funds S08 9 - - 9 -
Charitable activities S09 82,804 151,937 - 234,741 281,587
Separate material item of expense S10 735 - - 735 -
Other S11 - - - - -
Total S12 83,548 151,937 - 235,485 281,587
Net income/(expenditure) before investment
gains/(losses)		 S13 13,367 37,763
-		 - 24,396
-		 11,227
-
Netgains/(losses)on investments S14 - - - - -
Net income/(expenditure) S15 13,367 37,763
-		 - 24,396
-		 11,227
-
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 13,367 37,763
-		 - 24,396
-		 11,227
-
Reconciliation of funds:
Total funds brought forw ard S21 796,277 303,876 - 1,100,153 1,111,380
Total funds carried forward S22 809,644 266,113 - 1,075,757 1,100,153

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Income and Expenditure Accounts for the year ended 31[st] March 2022

Section B Balance sheet Section B Balance sheet Section B Balance sheet Section B Balance sheet
Guidance Notes Unrestricted
funds
Restricted
income
funds		 Endowment
funds		 Total this
year		 Total last
year
(restated)
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets(Note 15) B01 - - - - -
Tangible assets(Note 14) B02 756,615 - - 756,615 750,000
Heritage assets(Note 16) B03 - - - - -
Investments(Note 17) B04 - - - - -
Total fixed assets B05 756,615 - - 756,615 750,000
Current assets
Stocks(Note 18) B06 - - - - -
Debtors(Note 19) B07 15,000 - - 15,000 14,000
Investments(Note 17.4) B08 - - - - -
Cash at bank and in hand(Note 24) B09 42,572 266,113 - 308,685 338,842
Total current assets B10 57,572 266,113 - 323,685 352,842
Creditors: amounts falling due
withinone year(Note 20)		 B11 4,543 - - 4,543 2,689
Net current assets/(liabilities) B12 53,029 266,113 - 319,142 350,153
Total assets less current liabilities B13 809,644 266,113 - 1,075,757 1,100,153
Creditors: amounts falling due after
one year(Note 20)		 B14 - - - - -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 809,644 266,113 - 1,075,757 1,100,153
Funds of the Charity
Endowment funds (Note 27) B17 - - -
Restricted income funds (Note 27) B18 - 266,113 266,113 303,876
Unrestricted funds B19 809,644 - 809,644 796,277
Revaluation reserve B20 -
Total funds B21 809,644 266,113 - 1,075,757 1,100,153
Signed by one or two trustees on behalf of all
the trustees		 Signature Print Name Date of
approval
dd/mm/yyyy
Yusuf Ismail Patel 10.07.2022

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Income and Expenditure Accounts for the year ended 31[st] March 2022

Section C Notes to the accounts

Section C Notes to the accounts Notes to the accounts Notes to the accounts Notes to the accounts Notes to the accounts Notes to the accounts
Note 3 Analysis of income
Analysis Unrestricte
d funds		 Restricted
income
funds		 Endowmen
t funds		 Total funds Prioryear
£ £
Donations
and
legacies:		 Donations and gifts 57,673 114,174 - 171,847 176,699
Gift Aid 26,750 - - 26,750 36,113
Legacies - - - - -
General grants provided by
government/other charities		 - - - - 28,857
Membership subscriptions and
sponsorships which are in substance
donations		 - - - -
Donatedgoods,facilities and services - - - - -
Other - - - -
Total 84,423 114,174 - 198,597 241,669
Charitable
activities:		 Fees 11,785 - - 11,785 28,283
Book sale 489 - - 489 135
Radio sale 189 - - 189 180
Other - - - - -
Total 12,463 - - 12,463 28,598
Income from
investments:		 Interest income 29 - - 29 93
Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 29 - - 29 93
TOTAL INCOME 96,915 114,174 - 211,089 270,360

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Income and Expenditure Accounts for the year ended 31[st] March 2022

Note 6 Analysis of expenditure Analysis of expenditure
Analysis Unrestricted
funds
Restricted
income
funds		 Endowmen
t funds		 Total funds Prioryear
£ £
Expenditure on
raising funds:		 Incurred seeking donations 9 - - 9 -
Incurred seeking legacies - - - - -
Total expenditure on raising funds 9
-		 - 9 -
Expenditure on
charitable
activities		 Adminstration cost - - - - -
Accountancy fees 475 - - 475 1,275
Annual return 100 - - 100 200
Building work - 151,937 - 151,937 193,356
Catering costs 5,372 5,372
Commission pay 240 - - 240 3,270
Event expenses 15 15
Equipment expensed 120 120
Gift aid work charges 1,474 1,474
Governance - - - - 420
Independent examination 550 550 450
Imams expenses - - - - 2,327
Insurance 1,021 - - 1,021 1,179
Internet 202 - - 202 114
License 300 - - 300 300
Light and heat 4,324 - - 4,324 3,356
Madrassah expenses 1,145 - - 1,145 3,690
Masjid PPE - - - - 1,359
Payroll charges 452 452
Printing, postage & stationery 238 238
Proffessional fees 11,754 11,754
Refreshments - - - - 400
Study material 685 685
Telephone 486 - - 486 441
Travel expenses 120 120
Wages and PAYE 52,694 - - 52,694 67,793
Waste disposal 420 - - 420 210
Water 617 - - 617 832
Web development services - - - - 615
Total expenditure on charitable
activities		 82,804 151,937 - 234,741 281,587
-
Separate
material item of
expense		 Depreciation 735 - - 735 -
- - - - -
- - - - -
- - - - -
Total 735 - - 735 -
TOTAL EXPENDITURE 83,548 151,937 - 235,485 281,587

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Income and Expenditure Accounts for the year ended 31[st] March 2022

Note 10 Details of certain items of expenditure Note 10 Details of certain items of expenditure 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 waspaidplease enter '0' in the appropriate box(es).
Thisyear Lastyear
£ £
Independent examiner’s fees 550 450
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

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Income and Expenditure Accounts for the year ended 31[st] March 2022

Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets Note 14 Tangible fixed assets 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		 750,000 - - - 750,000
Additions - - - 7,350 7,350
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year 750,000 - - 7,350 757,350
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 10%
At beginning of the
year		 - - - - -
Disposals - - - - -
Depreciation - - - 735 735
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - 735 735
14.3 Net book value
Net book value at the
beginning of the year		 750,000 - - - 750,000
Net book value at the
end of the year		 750,000 - - 6,615 756,615

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Income and Expenditure Accounts for the year ended 31[st] March 2022

Note 19 Debtors and prepayments Note 19 Debtors and prepayments Note 19 Debtors and prepayments Note 19 Debtors and prepayments 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 15,000.0 14,000.0
Prepayments and accrued income - -
Other debtors 15,000.0 14,000.0
Total
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 4,542 2,689 - -
Payments received on account for contracts or
performance-related grants		 - - - -
Accruals and deferred income - - - -
Taxation and social security - - - -
Other creditors - - - -
Total 4,542 2,689 - -
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 3,781 100
Lloyds bank instant 260,257 295,199
Lloyds treasurer's account 44,646 43,544
Total 308,684 338,843

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Income and Expenditure Accounts for the year ended 31[st] March 2022

Note 27 Charity funds Note 27 Charity funds Note 27 Charity funds Note 27 Charity funds Note 27 Charity funds Note 27 Charity funds Note 27 Charity funds Note 27 Charity funds 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 303,876 114,174 -151,937 - - 266,113
Other funds N/a N/a - - - - - -
Total Funds 303,876 114,174 - 151,937 - - 266,113

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