## 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