Ghausia Centre
Income and Expenditure Accounts for the year ended 31[st] March 2023
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 2023
| 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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Ghausia Centre
Income and Expenditure Accounts for the year ended 31[st] March 2023
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 2023
Trustees’ annual report for the period
From: 01.04.2022
To: 31.03.2023
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; |
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Ghausia Centre
Income and Expenditure Accounts for the year ended 31[st] March 2023
• prepare the financial statements on the going concern basis unless there is a reason to believe that the 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 2023
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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In Reference and administratlve detalls ' Charrty name Other name th• d Ghausia Centre Jamia Masjid Gttl . Rtgstered thanly wmbtrr -Chanty'$ wnttspal addrèss 1179035 21.Z9Waft Stréèt 129LU Tru$ts• nam• Lraqual Ali Uahmood Hu$6an Ahtb?r Khal'q Ysjsuflsmad Pat•1 Offic? ifan Klohammod Sah"m Abdtsl Rehman Molwnmed An eMan Oeclaratlons Th• trust•es d•clar• that Ihoy hav• appfo¥•d th¢ truste, nport 460¥•. Sillnod on b•tr of th• chrlt Sign•tyr•l•l Full narn•lsl Po•ltr•n l•g S•cr•tary, Chair, •tcl,_ A7 k4A&i(¥ Q£A£vL£ Dat• 21- 1-1ts1
Ghausia Centre
Income and Expenditure Accounts for the year ended 31[st] March 2023
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 2023 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 / 2022 to 31 / 03 / 2023
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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Ghausia Centre
Income and Expenditure Accounts for the year ended 31[st] March 2023
Charity Name Ghausia centre Charity No (if any) 1179035 Annual accounts for the period Period end Period start date To 01/04/2022 date 31/03/2023
Section A Statement of financial activities
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Restricted Prior year
Recommended categories by Unrestricted income Endowment funds
activity funds funds funds Total funds (restated)
£ £ £ £ £
Incoming resources (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 81,858 53,211 - 135,069 198,597
Charitable activities S02 23,245 - - 23,245 12,463
Other trading activities S03 - - - - -
Investments S04 253 - 253 29
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 105,356 53,211 - 158,567 211,089
Resources expended (Note 6)
Expenditure on:
Raising funds S08 - - - - 9
Charitable activities S09 58,400 272,720 - 331,120 234,741
Separate material item of expense S10 735 - - 735 735
Other S11 - 300 - - - 300 -
Total S12 58,835 272,720 - 331,555 235,485
Net income/(expenditure) before investment
gains/(losses) S13 46,521 - 219,509 - - 172,988 - 24,396
Net gains/(losses) on investments S14 - - - - -
Net income/(expenditure) S15 46,521 - 219,509 - - 172,988 - 24,396
Extraordinary items S16 - - - - -
Transfers between funds S17 - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use S18 - - - - -
Other gains/(losses) S19 - - - - -
Net movement in funds S20 46,521 - 219,509 - - 172,988 - 24,396
Reconciliation of funds:
Total funds brought forward S21 809,644 266,113 - 1,075,757 1,100,153
Total funds carried forward S22 856,165 46,604 - 902,769 1,075,757
Guidance Notes
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In S¢ctlon B Balanco Bheet (HARifi (OMM1S550N OR L'lknl,D&)kSEs T4]Illl•ht Fix•d as80ts FOJ FOI SC6 Tn4lbbp •w4ety (Nots 141 INcrt• 161 InY•skn•nii Toi•tfi•d•¥MI¥ 755.8 755.8WJ . 158.615 Curr•nt ass•t6 D•blLY 15.f 15(D) 8•h at bankandkn P•J Imtstr 24 6r.e01 Ico eoi 15 149405 3236È5 ¢r•dorn: 4mouriii ln4 d INot• 201 2.516 ICO 285 146889 319 142 L769 1.07S.757 Cr•dorn.' faldu• Atsr y•¥ (Not• IOI rrts•ts orllab 1.1 Funds of th• Chaitty endtyment luTrl1 (Not• 2YI 41 286.113 6.185 165 t 0757S7
Ghausia Centre
Income and Expenditure Accounts for the year ended 31[st] March 2023
Section C Notes to the accounts
| Note 3 Analysis of income | Note 3 Analysis of income | Note 3 Analysis of income | Note 3 Analysis of income | Note 3 Analysis of income | Note 3 Analysis of income | Note 3 Analysis of income |
|---|---|---|---|---|---|---|
| Analysis | Unrestricted funds |
Restricted income funds |
Endowment funds |
Total funds | Prioryear | |
| £ | £ | |||||
| Donations and legacies: |
Donations and gifts | 61,437 | 53,211 | - | 114,648 | 171,847 |
| Gift Aid | 20,421 | - | - | 20,421 | 26,750 | |
| Legacies | - | - | - | - | - | |
| Total | 81,858 | 53,211 | - | 135,069 | 198,597 | |
| Charitable activities: |
Fees | 21,981 | - | - | 21,981 | 11,785 |
| Book sale | 560 | - | - | 560 | 489 | |
| Radio sale | 704 | - | - | 704 | 189 | |
| Other | - | - | - | - | - | |
| Total | 23,245 | - | - | 23,245 | 12,463 | |
| Income from investments: |
Interest income | 253 | - | - | 253 | 29 |
| Dividend income | - | - | - | - | ||
| Rental and leasing income | - | - | - | - | - | |
| Other | - | - | - | - | - | |
| Total | 253 | - | - | 253 | 29 | |
| TOTAL INCOME | 105,356 | 53,211 | - | 158,567 | 211,089 |
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Ghausia Centre
Income and Expenditure Accounts for the year ended 31[st] March 2023
| Note 6 | Analysis of expenditure | Analysis of expenditure | |||||
|---|---|---|---|---|---|---|---|
| Analysis | Unrestricted funds |
Restricted income funds |
Endowment funds |
Total funds | Prioryear | ||
| £ | £ | ||||||
| Expenditure on raising funds: |
Incurred seeking donations | - | - | - | - | 9 | |
| Incurred seeking legacies | - | - | - | - | - | ||
| Total expenditure on raising funds | - | - | - | - | 9 | ||
| Expenditure on charitable activities |
Adminstration cost | - | - | - | - | - | |
| Accountancy fees | 550 | - | - | 550 | 475 | ||
| Annual return | 125 | - | - | 125 | 100 | ||
| Bank charges | 11 | 11 | |||||
| Building work | - | 272,720 | - | 272,720 | 151,937 | ||
| Catering costs | - | 5,372 | |||||
| Cleaning | 260 | 260 | |||||
| Commission pay | - | - | - | 240 | |||
| Event expenses | 3,000 | 3,000 | 15 | ||||
| Equipment expensed | - | 120 | |||||
| Gift aid work charges | 625 | 625 | 1,474 | ||||
| Independent examination | 300 | 300 | 550 | ||||
| Imams expenses | - | - | - | - | - | ||
| Insurance | 1,108 | - | - | 1,108 | 1,021 | ||
| Internet | 133 | - | - | 133 | 202 | ||
| License | 300 | - | - | 300 | 300 | ||
| Light and heat | 4,299 | - | - | 4,299 | 4,324 | ||
| Madrassah expenses | - | - | - | 1,145 | |||
| Payroll charges | 240 | 240 | 452 | ||||
| Printing, postage & stationery | 16 | 16 | 238 | ||||
| Proffessional fees | - | 11,754 | |||||
| Software/subscriptions | 395 | 395 | |||||
| Student expenses | 555 | - | - | 555 | - | ||
| Study material | 85 | 85 | 685 | ||||
| Telephone | 432 | - | - | 432 | 486 | ||
| Travel expenses | - | 120 | |||||
| Wages and PAYE | 45,003 | - | - | 45,003 | 52,694 | ||
| Waste disposal | - | - | - | 420 | |||
| Water | 963 | - | - | 963 | 617 | ||
| Total expenditure on charitable activities |
58,400 | 272,720 | - | 331,120 | 234,741 | ||
| - | |||||||
| Separate material item of expense |
Depreciation | 735 | - | - | 735 | 735 | |
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| Total | 735 | - | - | 735 | 735 | ||
| Other | |||||||
| Write off/discount | -300 | - | - | -300 | - | ||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| - | - | - | - | - | |||
| - | - | - | - | ||||
| Total other expenditure | -300 | - | - | -300 | - | ||
| TOTAL EXPENDITURE | 58,835 | 272,720 | - | 331,555 | 235,485 | ||
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Ghausia Centre
Income and Expenditure Accounts for the year ended 31[st] March 2023
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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).
This year Last year
£ £
Independent examiner’s fees
300 550
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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Ghausia Centre
Income and Expenditure Accounts for the year ended 31[st] March 2023
| 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 ifthe 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 | - | - | - | 6,615 | 6,615 | |
| Revaluations | - | - | - | - | - | |
| Disposals | - | - | - | - | - | |
| Transfers * | - | - | - | - | - | |
| At end of the year | 750,000 | - | - | 6,615 | 756,615 | |
| 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 | - | - | 5,880 | 755,880 |
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Ghausia Centre
Income and Expenditure Accounts for the year ended 31[st] March 2023
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Note 19 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
This year Last year
19.1 Analysis of debtors
£ £
- -
Trade debtors 15,000.0 15,000.0
Prepayments and accrued income - -
Other debtors 15,000.0 15,000.0
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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 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 2,516 4,543 - -
Payments received on account for contracts or
- - - - -
performance related grants
Accruals and deferred income - - - -
- - - -
Taxation and social security
Other creditors - - - -
Total 2,516 4,543 - -
Note 24 Cash at bank and in hand
This year Last year
£ £
Short term cash investments (less than 3 months maturity date) - -
Short term deposits - -
Cash in hand 4,000 3,781
Lloyds bank instant 110,328 260,257
Lloyds treasurer's account 20,077 44,646
Total 134,405 308,684
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Ghausia Centre
Income and Expenditure Accounts for the year ended 31[st] March 2023
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
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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 £ £ £ £ £ £
Building work R Extension work on the building 266,113 53,211 - 272,720 - - 46,604
Other funds N/a N/a - - - - - -
Total Funds 266,113 53,211 - 272,720 - - 46,604
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