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2022-09-30-accounts

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 FOR MARKAZ US-SUNNAH

MARKAZ US-SUNNAH

CONTENTS OF THE FINANCIAL STATEMENTS THE YEAR ENDED 30 SEPTEMBER 2022

Charity Information 1
Report of the Trustees 2
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to Financial Statements 7
Detailed Statement of Financial Activities 9

MARKAZ US-SUNNAH

CHARITY INFORMATION THE YEAR ENDED 30 SEPTEMBER 2022

Trustees: Mr Yasser Ali
Mr Abderrahman Mehbali
Mr Imran Janjooa
Mr Fahim Ashraf
Mr Yusuf Osman
Principal Address: 500a Sunleigh Road
Wembley, Middlesex
HA0 4NF
Registered Charity Number: 1181716
Independent Examiner: Syed Accountants
67 Lancelot Crescent
Wembley, Middlesex
HA0 2AX

Page 1

MARKAZ US-SUNNAH

REPORT OF THE TRUSTEES THE YEAR ENDED 30 SEPTEMBER 2022

The trustees present their report with the financial statements of the charity for the year ended 30 September 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Markaz Us-Sunnah is established as a Charitable Incorporated Organisation (CIO) and is controlled by its governing document, the constitution dated 1 January 2018.

Risk management and investment policy

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees have made no risk related investments. A formal review is undertaken regularly to ensure that all surplus funds are invested in bank and building society accounts at best rates of interest.

Page 2

MARKAZ US-SUNNAH

REPORT OF THE TRUSTEES - CONTINUED THE YEAR ENDED 30 SEPTEMBER 2022

OBJECTIVES AND ACTIVITIES

Charitable objective

The object of the Charity is to advance the religion of Islam in the South East of England and North West Greater London, for the benefit of the public through the holding of prayer meetings, lectures, public celebration of religious festivals, provision of education including instruction of religious practices to minors and adults in the religion of Islam, producing, sale and/or distribution of books and literature on Islam to enlighten others about the religion of Islam.

Activities and events during the year

The Charity has served the community by undertaking the following activities:

FINANCIAL REVIEW

During the year the Charity received total donations of £80,018. The net deficit of the charity for the year was (£6,821). Total funds as at the balance sheet date were £63,146.

RESPONSIBILITIES OF THE TRUSTEES

The charity's trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Approved by order of the board of trustees on 7 Feb 2022 and signed on its behalf by:

Mr Fahim Ashraf - Trustee

Page 3

MARKAZ US-SUNNAH

INDEPENDENT EXAMINER'S REPORT THE YEAR ENDED 30 SEPTEMBER 2022

I report on the accounts for the year ended 30 September 2022, which are set out on pages four to eight.

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 have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

My role is to state whether any material matters have come to my attention giving me cause to believe:

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.

Syed Accountants 67 Lancelot Crescent Wembley, Middlesex HA0 2AX

7th February 2023

Page 4

MARKAZ US-SUNNAH

STATEMENT OF FINANCIAL ACTIVITIES THE YEAR ENDED 30 SEPTEMBER 2022

INCOMING RESOURCES
Income and endowment from:
Donations and legacies
Government grants
Total incoming resources
RESOURCES EXPENSED
Expenditure on
Raising funds
Charitable activities
Governance costs
Total resources expended
NET INCOMING RESOURCES
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2022
Unrestricted
fund
£
80,018
-
80,018
-
84,678
2,160
86,839
(6,821)
69,967
63,146
2021
Unrestricted
fund
£
69,821
27,286
97,107
612
83,572
1,221
85,405
11,702
58,265
69,967

Page 5

MARKAZ US-SUNNAH

BALANCE SHEET THE YEAR ENDED 30 SEPTEMBER 2022

Notes
FIXED ASSETS
Tangible assets
3
CURRENTS ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
4
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
5
Unrestricted funds
TOTAL FUNDS
2022
Unrestricted
fund
£
1,355
62,687
62,687
(896)
61,791
63,146
63,146
63,146
63,146
2021
Unrestricted
fund
£
1,806
69,057
69,057
(896)
68,161
69,967
69,967
69,967
69,967

The financial statements were approved by the Board of Trustees on 7 Feb 2022 and were signed on its behalf by:

----- Start of picture text -----
Mr Fahim Ashraf - Trustee
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The notes form part of these financial statements

Page 6

MARKAZ US-SUNNAH

NOTES TO THE FINANCIAL STATEMENTS THE YEAR ENDED 30 SEPTEMBER 2022

1. ACCOUNTING POLICIES

Accounting convention

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost.

Incoming resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Resources expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resource.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' RENUMERATION AND BENEFITS

During 2022, a trustee Mr Fahim Ashraf received salary from the charity for his services. Total salary paid to Mr Ashraf was £15,028 (2021: £13,292).

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2022

Page 7

MARKAZ US-SUNNAH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED THE YEAR ENDED 30 SEPTEMBER 2022

3. TANGIBLE FIXED ASSETS

£
COST
-
At 1 October 2021
1,806
Additions
-
At 30 September 2022
1,806
DEPRECIATION
Charge for year
451
At 30 September 2022
451
NET BOOK VALUE
At 30 September 2022
1,355
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Other creditors
-
5. MOVEMENT IN FUNDS
At 01.10.21
£
£
Unrestricted funds
General fund
69,967
(6,821)
TOTAL FUNDS
69,967
(6,821)
Net movement in funds, included in the above as follows:
£
£
General fund
80,018
(86,839)
TOTAL FUNDS
80,018
(86,839)
Furniture,
fixture and
Net Movement
in funds
Incoming
resources
Resources
expened
Totals
£
-
1,806
-
1,806
451
451
1,355
2021
£
896
At 30.09.22
£
63,146
63,146
£
(6,821)
Movement in
funds
(6,821)

Page 8

MARKAZ US-SUNNAH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES THE YEAR ENDED 30 SEPTEMBER 2022

INCOMING RESOURCES
Voluntary Income
Donations and legacies
Government grants
Total incoming resources
RESOURCES EXPENDED
Cost of raising funds
Fund raising events
Charitable activites
Lectures, congregational sermons and prayer services
Charitable donations
Wages and salaries
Rent, rates and service charges
Hall hire
Insurance
Light and heat
Premises expense
Telephone
Printing and stationery
Cleaning
Computer expense
Depreciation
Governance costs
Accountancy fees
Legal and professional fees
Bookkeeping and admin fees
Bank and card charges
Total resources expended
Net income
2022
£
80,018
-
80,018
-
-
3,462
11,193
15,028
37,130
4,320
415
6,580
3,083
827
277
1,831
81
451
84,678
850
-
-
1,310
2,160
86,839
(6,821)
2021
£
69,821
27,286
97,107
612
612
7,133
-
13,292
43,322
-
3,663
5,961
6,482
672
390
1,664
542
451
83,572
850
-
100
271
1,221
85,405
11,702

Page 9