Muslim Association of Nigeria (UK) Report & Financial Statements For the year ended 31 December 2022
Charity no: 1179477
Muslim Association of Nigeria (UK) CRN:1179477
Contents
| Charity information | 2-3 |
|---|---|
| Trustees report | 4-7 |
| Independent examiner’s report | 8 |
| Statement of financial activities | 9 |
| Balance sheets | 10 |
| Notes to the financial statements | 11-16 |
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Muslim Association of Nigeria (UK) CRN:1179477
Charity information
Charity number (CIO): 1179477
Executive Committee/ Management Trustees
Idris Eletu President Abdul-Jelil Oladejo Vice President Olatunde Sanusi Secretary General Kamaldeen Sadiku Assistant Secretary General Karamot Onitolo Treasurer Abosede Zainab Adewusi Financial Officer Saidat Oketunde Education Officer Teslim Akinpeju Publicity Officer Hassan Olawale Abdul-Ganiyu Press Officer Abdulrahman Amode Welfare Officer (Male) Mufidat Adeyemi Welfare Officer (Female) Olanrewaju Daud Social Officer (Male) Monsurat Oyenuga Social Officer (Female) Taofiq Akinpeju Youth Amir Jubril Sulayman Security/Health & Safety Officer Sherifat Ibrahim Elders’ Group Liaison Officer Tajudeen Salami Imam Adesina Alabi Ex-Officio 1 Abiola Ogunsola Ex-Officio 2
Holding Trustees: Alhaji Mudathir Yussuf (28/12/14-Present) Alhaji Ganiy Ajobo Bro Al-Ameen Amodu Alhaja Risikat Iyabo Mustapha Alhaja Kafayat Shofolahan
Chairman
Council for Religious
Affairs: Alhaji Tajudeen Salam Imam Alhaji K Abdul-Fatai Deputy Imam Alhaji Ola Yusuff Secretary Alhaji Taofeek Fagbohun Alhaji Lukmon Adesina Alhaji Sulaiman Ayetoro Alhaji Dhikrullah Mustapha Dr Akeem Adetunji Bro Uthman Adesina Alhaja M.B Elias
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Muslim Association of Nigeria (UK) CRN:1179477
Location and
Correspondence: Old Kent Road Mosque MAN Building 365 Old Kent Road London. SE1 5JH
Independent Examiner: Maroof Adeoye MBA DChA FCIE MInstF Registered Charity Independent Examiner Accman & Co Accountants Maroof Suite 30 Union Road Croydon. CR0 2XU
Bankers: Lloyds TSB Camberwell Green Branch 25 Camberwell Green Road London. SE5 7AB Al Rayan Bank 44 Hans Crescent London. SW1X 0LZ
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Muslim Association of Nigeria (UK) CRN:1179477
Trustees’ report
The trustees present their report along with the financial statements of the Charity for the year ended 31 December 2022. The financial statements have been prepared in accordance with the accounting policies set out on page 11 to 16 and comply with the charity’s constitution and applicable law. The association is a registered Charity and acts entirely as a non-profit making organisation.
Structure, Governance & Management
The charity is a Charitable Incorporated Organisation (CIO) Association with registration number 1179477 on 8 August 2018.
The trustees who have served during the year 2022 are set out on page 2. Board of Trustees are appointed at the Special General House Meeting upon the recommendation of the Executives. Members of the Board of Trustees who have served for two years may be re-appointed for another term. The Board of Trustees holds Trustees’ meetings at least three times a year while the Executive Committee met at least four times in a year and much more frequently if need be. The Executives deals with the day to day management of the association and report to the board of trustees for approval on major issues.
The trustees are very grateful to all the volunteers who helped in one way or the other, particularly those who are carrying out fund-raising on our behalf. The public have been generous with their donations towards the rebuild of the OKR Mosque.
The present Executive Committee/Management Trustees, that starts their tenure from the 19[th] December 2021 were:
Idris Eletu President Abdul- Jelil Oladejo Vice President Olatunde Sanusi Sec-General Karamot Onitolo Treasurer Zainab Adewusi Financial Officer Saidat Oketunde Educ. Officer Olanrewaju Daud Social Officer (M) Taofiq Akinpeju Youth Amir Hawwa Opeolu Youth Amirah Tajudeen Salami Imam Adesina Alabi Ex-Officio 1 Abiola Ogunsola Ex-Officio 2
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Muslim Association of Nigeria (UK) CRN:1179477
Objectives & Activities
The association is a dynamic and forward thinking organisation, aims to promote any charitable purposes for the benefit of Muslims of Nigerian origin/residents in the United Kingdom, local community of the London Borough of Southwark at large and in particular: (I) the relief of poverty and distress, and (II) the advancement of the Islamic faith.
When planning our activities for the year, the trustees have considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular the association try to enable ordinary people to live out their faiths as part of our community through the following activities: 5 daily prayers, Jumuah (Friday) prayers, Taraweeh (Night voluntary prayers during Ramadan), Eid (Festive) prayer, weekly prayer for remembrance of Allah (Dhikr), End of the month lectures, Elders’ dinner & lecture held every last Saturday of the month, Elders’ outing, Aqiqah (naming ceremony), Nikahi (marriage ceremony) & Janazah (burial rite), provision of Islamic education for adults and children, Youth Outing, lecture, Eid dinner, Conferences, Symposium, Workshops, various fundraising activities, provision of Iftar (meals for breaking fast), Dinners, Donation to the needy and use of the Associations’ hall for meetings and programmes by other organisations.
Achievements and Performance
The demands for the association’s services continue to widen in response to Muslim needs and public awareness of Islam. During the year the Association carried out the following activities considered to provide benefit to those who worship at the Mosque and the wider community of London Borough of Southwark and beyond:
The weekly online enlightenment programmes called (OYWB) to educate our members and all Muslims by extension on the various Islamic teachings and contemporary issues. The Elders Annual trips, Elders Annual Eid Party, Mosque Appeal Fundraising during Ramadan, Fundraising for different projects, Provision of Iftar for 30 days during Ramadan, Eid-el-Fitri dinner, Eid-el-Adha dinner, Tafsir Qur’an (Ramadan Lecture) every Saturday and Sunday during Ramadan, the Youths Annual External and Internal Camp. There were various Walimah Celebrations, weekly lectures, Friday Prayers and lectures, end of month prayers and lectures, quarterly recitation of the whole Qur’an and Counselling on various issues took place throughout the year. There was a number of Ash-shadah (declarations of faith by revert Muslim). Also were series of maintenance and general repairs to the Masjid (Mosque).
Grant & Donations
Those attending the Mosque have given generously to disaster appeals arising from natural calamities affecting various countries around the world. The Council for Religious Affairs continue to administer the receipt and distribution of Zakat in accordance with the teachings of Islam for the relief of those in need and destitute, while the Sadaqah were distributed for everybody in need.
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Muslim Association of Nigeria (UK) CRN:1179477
Future Plan
The management of this organisation realised the need for the expansion of the MAN Building on 365 Old Kent Road to cater for the growing numbers of worshippers and have therefore commenced the rebuild of the centre to a more befitting, spacious six storeys modern edifice. The Project plan is in three phases and the first phase is ongoing. We will be seeking funds for the completion of this project from all Muslims individuals and Islamic international institutions.
The management will continue to appeal for maintenance funds to manage our temporary Mosque located at 460-462 Old Kent Road SE1 5AG in order to continue our worship and other activities unhindered before the completion of our Permanent site. The management also intend to continue providing services in a similar way and continue laying emphasis on propagation of Islam in accordance with the Qur’an and authentic Hadith and place great importance on sharing a good understanding of Islam with non-Muslims, neighbours and the general public whilst gaining an understanding of their faiths, cultures and traditions.
Financial Review
The charity registered number 327287 (“ the Transferor ”) agreed to merge with the charity CIO registered number1179477 (“ the Transferee ”) and to transfer all of its property to the Transferee on 31 December 2019 as detailed in the balance brought forward on 1 January 2022 in terms of surplus, assets and liabilities.
Our restricted funds raised towards rebuilding the existing Mosque or build a new multipurpose Mosque and Islamic Cultural Centre has strengthened by £295,177 (2021: £84,447) in 2022 due to extensive fundraising efforts towards rebuilding the Mosque.
Policy on Reserves
The trustees aim to maintain free reserves in unrestricted funds and have approved a policy of raising reserves to the level needed to cover three months operating expenditure, equivalent to £59,803 (2021: £62,482) in 2022. Our policy is, therefore, to continue building up our free reserves to the ideal level by means of annual operating surpluses and supplemented by general-purpose appeals from time to time. The unrestricted reserves of the Association at 31 December 2022 increased to £1,683 (2021: £174) was more compare to the target. It is anticipated that progress will be made further towards improving on this target in 2022 by the CIO. Any surplus funds which are not likely to be needed to pay for activities were invested to earn profit. At the end of the year our unrestricted reserves increased by £1,509 (2021: -£100,355) due to attracting more unrestricted funds for general purpose spending.
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Muslim Association of Nigeria (UK) CRN:1179477
Risk Assessment
The charity trustees have considered the major risks to which the charity is exposed and have reviewed those risks and established systems and procedures to manage those risks.
The Trustees annually review the risks that the charity faces. To date these have mainly related to:
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Achievement of our aims and objectives; and
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Meeting the expectations of our beneficiaries or supporters.
The Trustees review these risks on an on-going basis and satisfy themselves that adequate systems and procedures are in place to manage the risks identified. In particular, insurance cover is in place and the finances of the Mosque are kept under review.
Statement of Trustees Responsibilities
Charity law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity at the year end and of its incoming resources and resources expended during that year. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities
The trustees are responsible for:
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keeping 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 Charities Act 2016
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·safeguarding the assets and taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on 30 October 2023 and signed on their behalf by:
Idris Eletu (President)
Executive Committee/Management Trustees
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Muslim Association of Nigeria (UK) CRN:1179477
Independent Examiner’s report To the trustees of Muslim Association of Nigeria (UK)
I report to the charity trustees on my examination of the accounts of the Association for the year ended 31 December 2022, which are set out on pages 9 to 16.
Responsibilities and basis of report
As the charity's trustees, 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Charity Independent Examiners (ACIE).
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:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
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.
Maroof Adeoye MBA DChA FCIE MInstF Registered Charity Independent Examiner Accman & Co Accountants Maroof Suite, 30 Union Road Croydon, Surrey. CR0 2XU
Date: 30 October 2023
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Muslim Association of Nigeria (UK) CRN:1179477
Statement Of Financial Activities for the year ended 31 December 2022
| Unrestricted Note Funds INCOMING RESOURCES £ Incoming resources from generated funds: Voluntary Income 2 124161 Activities for generating funds 3 60132 Investment income 4 75 Incoming resources from charitable activities 5 9830 Other incoming resources 46521 Total incoming resources 240719 RESOURCES EXPENDED Cost of Generating Funds Cost of generating voluntary income 6 128337 Fundraising trading costs 7 49902 Charitable activities 8 51271 Governance costs 9 9700 Other resources expended - Total resources expended 239210 Net incoming/(outgoing) resources 1509 Total funds brought forward 174 Total funds carried forward 15 1683 |
Restricted Funds £ 469413 - 6739 - - 476152 88967 - - 92008 - 180975 295177 1201773 1496950 |
2022 Total Funds £ - 593574 60132 6814 9830 46521 716871 217304 49902 51271 101708 - 420185 296686 1201947 1498633 |
2021 Total Funds £ - 230889 49374 2 5737 7699 |
|---|---|---|---|
| 293701 | |||
| 276076 64996 19519 117912 - |
|||
| 478503 | |||
| (184802) 1386749 |
|||
| 1201947 |
All incoming resources are derived from continuing operations. The charity has no other gains or losses other than those recognised in the Statement of Financial Activities.
The notes on pages 11 to 16 form part of these financial statements.
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Muslim Association of Nigeria (UK) CRN:1179477
Balance sheets as at 31 December 2022
| Note Fixed assets Tangible assets 10 Current assets Debtors 11 Cash at bank and in hand 12 Total current assets Current Liabilities Creditors: amounts falling due within one year 13 Net current assets Total Net Assets Funds of the charity Unrestricted income funds 14 Restricted income funds 14 Total funds |
£ 34000 75941 109941 678821 |
2022 2021 £ £ 2067513 1084828 34000 497690 531690 414571 (568880) 117119 1498633 1201947 1683 174 1496950 1201773 1498633 1201947 |
|---|---|---|
The notes on pages 11 to 16 form part of these financial statements.
Approved by the board of trustees on 30 October 2023 and signed on its behalf by:
Idris Eletu (President) Executive Committee/Management Trustees Member
Karamot Onitolo (Treasurer) Executive Committee/Management Trustees Member
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Muslim Association of Nigeria (UK) CRN:1179477
Notes to the financial statements
1. Principal accounting policies
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.
Accounting convention
The financial statements have been prepared in accordance with applicable accounting standards and under the historical cost accounting rules as modified by the inclusion of fixed asset investments at market value and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as set out in the Statement of Recommended Practice, the Charities SORP 2005 (Accounting and Reporting by Charities) and comply with the Charities (Accounts and Reports) regulations issued under the Charities Act 2011.
Funds accounting
Unrestricted funds comprise those funds, which the trustees are free to use in accordance with the charitable objects.
Restricted funds are funds, which have been given for particular purposes and projects. The restricted fund must be used wholly to rebuild existing mosque or acquire new premises or land to build a purpose build Mosque and Islamic Cultural Centre. Expenditure incurred in relation to the restricted funds is calculated in accordance with the claims for funding made by the charity to achieve it’s purpose.
Incoming resources
The income figure represents cash donations and grants from the public sector, companies, charitable foundations and private individuals received during the year. Income relating to specific periods is apportioned over the accounting periods to which it relates. All other income is recognised when received. Restricted income is used in accordance with specific restrictions imposed by donors.
Bank interest
Bank interest is recognised as incoming resources when it is credited to the bank statement. All bank interest is treated as unrestricted income to the general fund.
Resources expended
Expenditure is charged on an accrual basis, inclusive of irrecoverable VAT. The costs of activities in furtherance of the charity’s objects include the costs directly incurred in providing activities together with support costs. Support costs primarily related to the employment of staff involved in the delivery of service and the maintenance of premises and equipment in use. Where costs cannot be directly attributable to particular headings they have been allocated on a basis consistent with the use of resources. Other overheads have been allocated on the basis of the headcount.
Fixed assets and depreciation
Tangible fixed assets costing more than £200 are capitalised and included at cost including any incidental expenses of acquisition.
Depreciation is not charged on freehold building as the residual value is considered to be higher than the carrying value. Furniture and equipment is written down using reducing balance method of depreciation over their estimated useful economic lives.
Taxation
The association is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.
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Muslim Association of Nigeria (UK) CRN:1179477
2. Voluntary income
| Unrestricted Funds £ Donations 95444 Grants 25947 Subscriptions 2770 124161 3. Activities for generating funds |
Restricted Funds £ 469413 - 469413 |
2022 2021 Total Total Funds Funds £ £ 564857 149125 25947 78217 2770 3546 593574 230888 |
|---|---|---|
| Unrestricted Restricted Funds Funds £ £ Markaz fees 52776 - Markaz other income 7356 - 60132 0 4. Investment income Unrestricted Restricted Funds Funds £ £ Bank Deposit Profit Share 75 6739 75 6739 5. Incoming resources from charitable activities |
2022 Total Funds £ 52776 7356 60132 2022 Total Funds £ 6814 6814 |
2021 Total Funds £ 47111 2263 |
|---|---|---|
| 49374 | ||
| 2021 Total Funds £ 2 |
||
| 2 | ||
| Unrestricted Funds Aqiqa and Nikah Eids - Fitr and Adha 5205 Other Function Income - Ramadan 2144 Printing - Calendar and Prayer Book 386 Elders and Youth activities 2095 9830 |
Restricted Funds - - - - - 0 |
2022 2021 Total Total Funds Funds - 5205 1485 2144 2742 386 1510 2095 0 9830 5737 |
|---|---|---|
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Muslim Association of Nigeria (UK) CRN:1179477
6. Cost of generating voluntary income
| Unrestricted Funds £ Salaries& Wages Net 77396 PAYE-Tax & NIC 6271 Building Security 0 Casual Cleaners 0 Refuse Disposal 0 Pension 1673 Telephone 6904 Heating & Electricity & Rent 8683 Building Insurance 0 Building Rep&Maint 2297 Admin/Fundraising Exp 2497 Software exp 946 Bank Charges 2 Gift, ZakatFitr & Donations 1350 Van Expenses 0 Markaz Expenses 8354 Youth Expenses 1138 Welfare 0 Depreciation – furniture & equipment 2118 Sundries 8708 128337 |
Restricted Funds £ 11979 71587 4953 198 250 0 0 88967 |
2022 2021 Total Total Funds Funds £ £ 89375 79088 6271 18039 - 306 - 510 - 6560 1673 4730 6904 5354 80270 100387 - 44 2297 132 7450 12259 1144 4152 2 1428 1600 29523 - 369 8354 0 1138 0 - 4550 2118 2825 8708 5820 217304 276076 |
|---|---|---|
7. Fundraising trading costs
| Unrestricted Funds £ Markaz Salaries & wages 48454 Pensions - Markaz 411 Employers NI&Pension contributions 1037 49902 |
Restricted Funds £ - - - 0 |
2022 2021 Total Total Funds Funds £ £ 48454 63653 411 - 1037 1343 49902 64996 |
|---|---|---|
8. Charitable activities costs
| Unrestricted Funds £ Functions expenses 28572 Ramadan expenses 1390 Eids expenses 19450 Postage & printing 511 Stationery 1348 51271 |
Restricted Funds £ 0 - - - - 0 |
2022 2021 Total Total Funds Funds £ £ 28572 15237 1390 1895 19450 0 511 2048 1348 339 51271 19519 |
|---|---|---|
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Muslim Association of Nigeria (UK) CRN:1179477
9. Governance
| Legal and Professional Fees Accountancy services charges 10. Tangible assets Buildings Cost £ At 1 January 2022 1076354 Additions 984803 Disposals - At 31 December 2022 2061157 Depreciation At 1 January 2022 - Disposals - Charge this period - At 31 December 2022 - Net book value At 31 December 2022 2061157 At 31 December 2021 1076354 11. Debtors Prepayment & accrued income Other taxes and social security incl salary Other Debtors - Loans |
Unrestricted Restricted Funds Funds £ £ 8825 92008 875 - 9700 92008 Vehicles Furniture £ £ 14004 62323 - 0 - - 14004 62323 13418 58251 - - 147 1018 13564 59269 440 3054 587 4073 Unrestricted Restricted Funds Funds £ £ 0 - - - 34000 - 34000 0 |
Unrestricted Restricted Funds Funds £ £ 8825 92008 875 - 9700 92008 Vehicles Furniture £ £ 14004 62323 - 0 - - 14004 62323 13418 58251 - - 147 1018 13564 59269 440 3054 587 4073 Unrestricted Restricted Funds Funds £ £ 0 - - - 34000 - 34000 0 |
2022 Total Funds £ 100833 875 101708 IT equipment £ 44696 - - 44696 40881 - 954 41835 2861 3815 2022 Total Funds £ - - 34000 34000 |
2022 Total Funds £ 100833 875 |
2021 Total Funds £ 116562 1350 117912 2022 Total £ 1197377 984803 - 2182180 112549 - 2119 114667 2067513 1084828 2021 Total Funds £ - 34000 34000 |
2021 Total £ 446830 750547 - |
|
|---|---|---|---|---|---|---|---|
| 101708 | |||||||
| 1197377 | |||||||
| 109724 - 2825 |
|||||||
| 112549 | |||||||
| 1084828 | |||||||
| 337106 | |||||||
| 0 |
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Muslim Association of Nigeria (UK) CRN:1179477
12. Cash at bank and in hand
| Unrestricted Restricted Funds Funds £ £ Cash in hand 0 - Treasurer/Main 400 - Markaz 19175 - FundRaise/OKR 8122 Maintence 4201 - Elders 37612 - Youth 2475 - Welfare 3956 - AlRayan 0 0 AlRayan 0 0 - Interbank Transfer 67819 8122 13. Creditors: amount falling due within one year |
2022 Total Funds £ - 400 19175 8122 4201 37612 2475 3956 - - - - 75941 |
2021 Total Funds £ 0 5567 34838 370112 27499 40501 10305 2869 0 6000 - |
|---|---|---|
| 497691 | ||
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| Funds | Funds | Funds | Funds | ||
| £ | £ | £ | £ | ||
| Creditors | 25890 | 313336 | 339226 | 405872 | |
| Other taxes and social security incl salary | 32760 | 32760 | 1824 | ||
| accruals and deferred income | 875 | - | 875 | 875 | |
| Other Creditors - incl. Janazah Deposit | 0 | 305960 | 305960 | 6000 | |
| 59525 | 619296 | 678821 | 414571 | ||
| 14. Analysis of net assets between funds |
|||||
| 2022 | 2021 | ||||
| Fund balances at 31 December 2022 | Unrestricted | Restricted | Total | Total | |
| are represented by: | Funds | Funds | Funds | Funds | |
| £ | £ | £ | £ | ||
| Tangible fixed assets | 6356 | 2061157 | 2067513 | 1084828 | |
| Current assets | 101819 | 8122 | 109941 | 531690 | |
| Current liabilities | (59525) | (619296) | (678821) | (414571) | |
| Interbank Transfer | (46967) | 46967 | - | 0 | |
| Total incoming resources | 1683 | 1496950 | 1498633 | 1201947 |
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Muslim Association of Nigeria (UK) CRN:1179477
15. Statement of funds
| Unrestricted Funds £ 1 January 2022 174 Incoming resources 240719 240893 Resources expended (239210) 31 December 2022 1683 |
2022 2021 Restricted Total Funds Funds £ £ £ 1201773 1201947 1386749 476152 716871 293701 1677925 1918818 1680450 (180975) (420185) (478503) 1496950 1498633 1201947 |
|---|---|
16. Salaries & Wages
| Unrestricted Funds £ Salaries/Wages 137829 NICy-er & Pensions-yer 9393 147222 |
Restricted Funds £ 0 0 0 |
2022 2021 Total Funds £ £ 137829 157775 9393 9078 147222 166853 |
|---|---|---|
No employee received emoluments of more than £20,000. The average weekly number of employees during the year was 13 (2021:15).
17. Trustees’ remuneration, benefits and expenses There was no remuneration, benefits or expenses to Trustees during the year.
18. Unrestricted fund closing balance
At the year end, the unrestricted funds are in surplus, amounting to £1,683 (2021: £174).
19. Related party transactions
There were no related party transactions during the year.
20. Independent examination and accountancy services
During the period, the cost of the examination was (Nil) and accountancy services were £875 (2021: £875).
21. Controlling Party
The charity is under the control of the charity’s trustees.
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