Z A H E E R & C O M P A N Y
CHARTERED CERTIFIED ACCOUNTANTS AND REGISTERED AUDITORS
DARUS SALAM MOSQUE AND ISLAMIC CENTRE CHARITABLE INCORPORATED ORGANISATION TRUSTEES' REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021 CHARITY REGISTRATION NO: 1181237
63 Kingsway - Burnage - Manchester M19 2LL Tel: 0161 - 248 9898 - Fax: 0161 - 248 9899 - E-mail: farroukh@zaheerandco.com - www.zaheerandco.co.uk VAT Registration Number: 741 2871 39
Partners: Mr. Farroukh Zaheer (FCCA), Mrs. Neelam Zaheer
DARUS SALAM MOSQUE AND ISLAMIC CENTRE
CONTENTS
| Page | |
|---|---|
| Directors / Trustees | 1 |
| Independent Review | 2 |
| Income and Expenditure Account | 3 |
| Balance Sheet | 4 |
| Notes to the accounts | 5 - 7 |
DARUS SALAM MOSQUE AND ISLAMIC CENTRE
TRUSTEES AND PROFESSIONAL ADVISORS
TRUSTEES: MOHAMMED ABDUR RAHMAN DURUD ALI IMADUL IMAM CHOWDHURY REJAUL KORIM SUHEL SYED MAHBUBUR RAHMAN KHALID AHMED MD SHAHED HOSSAIN MD MAHBUBUR RAHMAN AMDADUL HAQUE BUSINESS ADDRESS: 43-47 SLADE LANE LONGSIGHT MANCHESTER M13 OQJ
BANKERS: BARCLAYS BANK LONSIGHT SHOPPING CENTRE 537 STOCKPORT ROAD MANCHESTER M12 4JH
AL RAYAN BANK PLC PO BOX 12461 BIRMINGHAM B16 6AQ ACCOUNTANTS: ZAHEER AND COMPANY 63 KINGSWAY BURNAGE MANCHESTER M19 2LL
Page 1
INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF DARUS SALAM MOSQUE AND ISLAMIC CENTRE
I report on the accounts of the Darus Salam Mosque and Islamic Centre, registered charity number 1181237 for the accounts year ended 31st December 2020 which are set out on pages 6 to 12.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charity's trustees are responsible for the preparation for the accounts in accordance with the requirement of the Charities Act 2011 (''the Act''). The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts (under section 145 of the 2011 Act)
-
to follow the procedures laid down in the General Directions given by the Charity Commission
-
(under section 145(5)(b) of the Act); and in accordance FRS 102 SORP
-
to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT:
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINER’S STATEMENT:
In connection with our examination, no matter has come to my attention;
(1) which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 41 of the Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mr. Farroukh Zaheer (FCCA) Zaheer and Company Chartered Certified Accountants and Registered Auditors 63 Kingsway Burnage Manchester M19 2LL Date:
Page 2
Darus Salam Mosque and Islamic Centre Receipt and Expenditure Account for the year ended 31/12/2021
| Darus Salam Mosque and Islamic Centre Receipt and Expenditure Account for the year ended 31/12/2021 |
|||
|---|---|---|---|
| Notes INCOME AND ENDOWMENTS DONATIONS AND LEGACIES 1 FEES AND REGISTRATIONS 1 RENTAL INCOME 1 JOB RETENTION SCHEME 1 TOTAL INCOME LESS: EXPENDITURE EXPENDITURE ON RAISING FUNDS 4 EXPENDITURE ON CHARITABLE ACTIVITIES 4.1 TOTAL EXPENDITURE NET INCOME / EXPENDITURE TOTAL FUNDS BROUGHT FORWARD TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds Restricted funds Endowment Total £ £ £ £ 72,207 - - 72,207 2,388 - - 2,388 8,000 - - 8,000 12,060 - - 12,060 2021 |
2020 Total 38,785 4,770 - 15,142 |
|
| 94,655 - - 94,655 |
58,697 | ||
| 144 - - 144 52,809 - - 52,809 |
476 45,087 |
||
| 52,952 - - 52,952 |
45,564 | ||
| 41,702 - - 41,702 224,222 - - 224,222 265,924 - - 265,924 |
13,133 211,089 224,222 |
Page 3
Darus Salam Mosque and Islamic Centre Balance Sheet As at 31st December 2021
| Notes FIXED ASSETS Tangible Assets 5 CURRENT ASSETS Cash at bank and in hand 6 CURRENT LIABILITIES Creditors: amount falling due within 7 one year NET CURRENT ASSETS TOTAL ASSET LESS CURRENT LIABILITIES Creditors: amount falling due more than one year TOTAL NET ASSETS THE FUNDS OF THE CHARITY: Unrestricted Funds: 8 Restricted Funds: TOTAL CHARITY FUNDS |
£ £ 238,869 55,328 55,328 3,773 51,555 290,424 24,500 265,924 265,924 - 265,924 2021 |
£ £ 238,869 55,328 55,328 3,773 51,555 290,424 24,500 265,924 265,924 - 265,924 2021 |
£ £ 239,317 239,317 27,476 27,476 1,571 1,571 25,905 265,222 41,000 224,222 224,222 - 224,222 2020 |
£ £ 239,317 239,317 27,476 27,476 1,571 1,571 25,905 265,222 41,000 224,222 224,222 - 224,222 2020 |
|
|---|---|---|---|---|---|
| 239,317 25,905 |
|||||
| 55,328 3,773 |
27,476 1,571 |
||||
| 1,571 | |||||
| 290,424 24,500 |
265,222 41,000 |
||||
| 265,924 | 224,222 | ||||
| 265,924 - 265,924 |
224,222 - 224,222 |
For the year ending 31tst December 2021 the charity was entitled to exemption from audit under charities Act 2011.
Trustees' responsibility:
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006, with the Financial Reporting Standard for Smaller Entities (effective April 2008) and FRS 102 SORP. The Charity is subject to Independent Examination under charity legislation, and the report is on page '4'.
Approved on behalf of the Board
We approve these accounts and confirm that we have made available all the information and explanations for their preparation.
Trustee(s):
MOHAMMED ABDUR RAHMAN
Page 4
Darus Salam Mosque and Islamic Centre Notes to the Accounts for the year ended 31/12/2021
| Note: 1 INCOME AND ENDOWMENTS Donations and Legacies Fees and Registration Rental Income Job Retention Scheme |
Unrestricted Restricted Endowment Total 72,207 - - 72,207 2,388 - - 2,388 8,000 - - 8,000 12,060 - - 12,060 94,655 - - 94,655 2021 |
2020 38,785 4,770 15,142 |
|---|---|---|
| 58,697 |
Note: 2 ACCOUNTING POLICIES
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with Recommended Accounting Practice 2015', (FRS 102 SORP), and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRSSE SORP 2015 in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Accounting convention
The financial statements are prepared, on a going concern basis, under the historical cost convention. The charity is mainly dependent on continuing donations and as a consequence the going concern basis is also dependent on the continuing of donations.
Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Recognition of liabilities and expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fund raising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
All costs are allocated between the expenditure categories of Statement of financial activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly , and others are apportioned on an appropriate basis.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Page 5
Note: 2.1
LIABILITY TO TAXATION
As a registered charity, the organisation is exempt from income and corporation tax to the extent that its income and gains are applied towards the charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
| Note: 3 STAFF COSTS Gross Salaries The average numbers of employees during the year were: Administration Volunteers |
Total 21,246 - - 21,246 21,246 - - 21,246 Number Total 1 1 11 11 2021 |
2020 Total 24,026 |
|---|---|---|
| 24,026 | ||
| Total 2 5 |
Note: 3.1 TRUSTEES REMUNERATION
All trustees provide their services to the charity free of charge without any remuneration.
Note: 4 EXPENDITURE ON RAISING FUNDS
| Basis of allocation Unrestricted Restricted Endowment Total Events Expenditure Usage 144 - - 144 Printing, Postage & Stationery Usage - - - - 144 - - 144 Note: 4.1 EXPENDITURE ON CHARITABLE ACTIVITIES Wages and Salaries Usage 21,246 - - 21,246 Accountancy Usage 730 - - 730 Legal & Professional Usage 2,790 - - 2,790 - - - SUPPORT COSTS: - - - Repairs & Maintenance Usage 11,002 - - 11,002 Advertising Usage 352 - - 352 Insurance Usage 1,309 - - 1,309 Lighting and Heating Usage 4,865 - - 4,865 Rent and rates Usage 1,279 - - 1,279 Telephone & Internet Usage 395 - - 395 Depreciation Usage 2,179 - - 2,179 Bank Charges Usage 946 - - 946 Cleaning Usage 1,190 - - 1,190 Health and Safety Usage 3,534 - - 3,534 Sundries Usage 56 - - 56 Printing, Postage & Stationery Usage 935 - - 935 52,809 - - 52,809 |
Total 150 326 |
|---|---|
| 476 | |
| 24,026 480 8,333 2,673 - 1,279 3,847 45 912 2,205 260 244 - 537 246 |
|
| 45,087 |
Page 6
| Note: 5 TANGIBLE ASSETS: Building Cost At 1st Jan 2021 226,823 Addition - At 31st Dec 2021 226,823 Depreciation At 1st Jan 2021 - Charge for the year At 31st Dec 2021 - Net Book Value At 31st Dec 2021 226,823 At 31st Dec 2020 226,823 Note: 6 CASH AT BANK AND IN HAND Cash at bank and in hand Note: 7 CREDITORS: Amount falling due within one year Accruals Creditors CREDITORS: Amount falling due more than one year Loan Note: 8 ACCUMULATED FUNDS Unrestricted Opening Funds as at 01/01/2021 224,222 Net income/expenditure 41,702 Closing funds as at 31/12/2021 265,924 |
Building 226,823 - |
Fixtures & Fittings Office Equipment Total 17,469 - 244,292 - 1,731 1,731 17,469 1,731 246,023 4,975 - 4,975 1,874 304 2,179 6,849 304 7,153 10,620 1,426 238,869 12,494 - 239,317 2021 55,328 55,328 780 2,993 3,773 24,500 24,500 Restricted Endowment Total - - 224,222 - - 41,702 - - 265,924 |
2020 244,292 - |
|---|---|---|---|
| 226,823 | 244,292 | ||
| - | 2,770 2,205 |
||
| - | 4,975 | ||
| 239,317 241,522 2020 27,476 |
|||
| 27,476 | |||
| 550 1,021 |
|||
| 1,571 | |||
| 41,000 | |||
| 41,000 | |||
| Unrestricted 224,222 41,702 |
Restricted Endowment Total - - 224,222 - - 41,702 |
2020 211,089 13,133 |
|
| 265,924 | - - 265,924 |
224,222 |
Page 7