**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 1 **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| 2 **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 3 **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;| 4 **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| 5 **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;| 6 In Reference and administratlve detalls ' Charrty name Other name th• d Ghausia Centre Jamia Masjid Gttl￿ . Rtgstered thanly wmbtrr -Chanty'$ wnttspal addrèss 1179035 21.Z9Wa￿ft Stréèt 129LU Tru$ts• nam• Lraqual Ali Uahmood Hu$6an Ahtb?r Khal'q Ysjsuflsmad Pat•1 Offic? ifan Klohammod Sah"m Abdtsl Rehman Molwnmed A￿n ￿eMan Oeclaratlons Th• trust•es d•clar• that Ihoy hav• appfo¥•d th¢ truste￿, nport 460¥•. Sillnod on b•￿tr of th• chrlt Sign•tyr•l•l Full narn•lsl Po•ltr•n l•g S•cr•tary, Chair, •tcl,_ A7 k4A&i(¥ Q£A£vL£ Dat• 21- 1-1ts1 **Ghausia Centre** ## **Income and Expenditure Accounts for the year ended 31[st] March 2023** **Independent examiner's report on the accounts** ## **Section A Independent Examiner’s Report** **Report to the trustees/** Ghausia Centre **members of On accounts for the year** 31[st] March 2023 **Charity no** 1179035 **ended (if any) Set out on pages** 10 – 11 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the period **01 / 04 / 2022** to **31 / 03 / 2023** **Responsibilities and basis of report** As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 8 In I hAYee4mpieied my examinat￿￿ l ￿￿ri[M Ihal no ma￿TIal rnattershave come w rny attention In connethon ￿htr￿ ex8minabon whirth lo b91￿¥•that In. any matenai respect IMd•p•Trtht•umin•rf th8 accaunbng T¥￿&￿8re not keo In accoroonpk YAth 130 of Ihe Chant￿SA(t. or the a¢counts di¢J not accllrdvthh thp records, or thp accllumE &id not comply %vilh the applica0￿ regvirements nceming the f¢rm and wTrteTrt ol accounts set out Inlh8 Chantièy IAccounts and FI8pDrtsl R8gubDons 2W8 Olherthan any uirement thaithe accouths oivÈA xfue antsts4￿ whth Is r as part ofan Indeyndent &xaminatKn. I have no corK*m$ 5nd havo com8 acro8E nDolh8rmatt8rE in Connection Wth1￿ pxamination $0 whth atteniion should In this reportin 0raertoenab￿ a woper Understar￿1n# to Slgn•d.' Name.. Abdul Qudair Khan Rele¥•nt protsmional qualth¢4tloni*i or body lttanyl.. FMUT FMCPA Addr•￿.. Unrt 27 Bolley EnterprFJe Centfe 513 er•dford RoAd Bolley, ￿77 8LL **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** **----- Start of picture text -----**
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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10 In S¢ctlon B Balanco Bheet (HARifi (OMM1S550N OR L'lknl,D￿&)kS￿Es T4]Illl•ht Fix•d as80ts FOJ FOI SC6 T*n4lbbp •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 1￿￿5 149405 3236È5 ¢r•d*orn: 4mouriii ￿l￿n4 d INot• 201 2.516 ICO 285 146889 319 142 L769 1.07S.757 Cr•d*orn.' fal*du• Atsr y•¥ (Not• IOI r*￿￿rt￿s•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| 12 **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| |13|||||||| ## **Ghausia Centre** ## **Income and Expenditure Accounts for the year ended 31[st] March 2023** **----- Start of picture text -----**
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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14 **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|| 15 **Ghausia Centre** ## **Income and Expenditure Accounts for the year ended 31[st] March 2023** **----- Start of picture text -----**
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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16 **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**_ **----- Start of picture text -----**
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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17