OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-09-30-accounts

REGISTERED CHARITY NUMBER: 1181716

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 FOR MARKAZ US-SUNNAH

Infinity Accountants Chartered Certified Accountants

27 Coniston Gardens

Pinner Middlesex HA5 2JN

MARKAZ US-SUNNAH

CONTENTS OF THE FINANCIAL STATEMENTS THE YEAR ENDED 30 SEPTEMBER 2023

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 7
Detailed Statement of Financial Activities 8

MARKAZ US-SUNNAH

REPORT OF THE TRUSTEES THE YEAR ENDED 30 SEPTEMBER 2023

The trustees present their report with the financial statements of the charity for the year ended 30 September 2023. 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).

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1181716

Principal address

500a Sunleigh Road Wembley Middlesex HA0 4NF

Trustees

Mr Fahim Ashraf Mr Yasser Ali Mr Abderrahman Mehbali Mr Yusuf Osman Mr Imran Janjooa

Independent examiner

Infinity Accountants Chartered Certified Accountants 27 Coniston Gardens Pinner Middlesex HA5 2JN

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.

1

MARKAZ US-SUNNAH

REPORT OF THE TRUSTEES THE YEAR ENDED 30 SEPTEMBER 2023

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 £100,542. The net surplus of the charity for the year was £2,217. Total funds as at the balance sheet date were £65,363.

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 ___2024 and signed on its behalf by:17 December

----- Start of picture text -----
____
Mr Fahim Ashraf - Trustee
----- End of picture text -----

2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MARKAZ US-SUNNAH

I report on the accounts for the year ended 30 September 2023, 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.

Infinity Accountants Chartered Certified Accountants 27 Coniston Gardens

Pinner Middlesex HA5 2JN

_______202417 December

3

MARKAZ US-SUNNAH

STATEMENT OF FINANCIAL ACTIVITIES THE YEAR ENDED 30 SEPTEMBER 2023

INCOMING RESOURCES
Income and endowment from:
Donations and legacies
Total incoming resources
RESOURCES EXPENDED
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
2023
Unrestricted
fund
£
100,542
100,542
6,320
90,135
1,870
98,325
2,217
63,146
65,363
2022
Unrestricted
fund
£
80,018
80,018
-
84,679
2,160
86,839
(6,821)
69,967
63,146

4

MARKAZ US-SUNNAH

BALANCE SHEET AT 30 SEPTEMBER 2023

Notes
FIXED ASSETS
Tangible assets
3
CURRENT 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
2023
Unrestricted
fund
£
1,565
68,148
68,148
(4,350)
63,798
65,363
65,363
65,363
65,363
2022
Unrestricted
fund
£
1,355.00
62,687
62,687
(896)
61,791
63,146
63,146
63,146
63,146

The financial statements were approved by the Board of Trustees on __202417 December and were signed on its behalf by:

____ Mr Fahim Ashraf - Trustee

The notes form part of these financial statements

5

MARKAZ US-SUNNAH

NOTES TO THE FINANCIAL STATEMENTS THE YEAR ENDED 30 SEPTEMBER 2023

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 convention.

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 resources.

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' REMUNERATION AND BENEFITS

During 2023, a trustee Mr Fahim Ashraf received salary from the charity for his services. Total salary paid to Mr Ashraf was £14,178 (2022: £15,028).

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2023.

6

MARKAZ US-SUNNAH

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED THE YEAR ENDED 30 SEPTEMBER 2023

3. TANGIBLE FIXED ASSETS

Furniture, fixture
and equipment
£
COST
At 1 October 2022
2,257
Additions
826
At 30 September 2023
3,083
DEPRECIATION
At 1 October 2022
902
Charge for year
616
At 30 September 2023
1,518
NET BOOK VALUE
At 30 September 2023
1,565
At 30 September 2022
1,355.00
4.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
£
Other creditors
4,350
5.
MOVEMENT IN FUNDS
At 01.10.22
Net movement
in funds
£
£
Unrestricted funds
General fund
63,146
2,217
TOTAL FUNDS
63,146
2,217
Net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
£
£
Unrestricted funds
General fund
100,542
(98,325)
TOTAL FUNDS
100,542
(98,325)
Totals
£
2,257
826
3,083
902
451
1,353
1,730
1,355.00
2022
£
896
At 30.09.23
£
65,363
65,363
Movement in
funds
£
2,217
2,217

7

MARKAZ US-SUNNAH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES THE YEAR ENDED 30 SEPTEMBER 2023

INCOMING RESOURCES
Voluntary income
Donations and legacies
Total incoming resources
RESOURCES EXPENDED
Costs of raising funds
Fund raising events
Charitable activities
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
Subscription
Sundry expense
Depreciation
Governance costs
Accountancy fees
Bank and card charges
Total resources expended
Net income
2023
£
100,542
100,542
6,320
6,320
709
4,948
14,478
45,796
2,896
529
8,657
6,401
785
403
1,378
2,187
252
100
616
90,135
850
1,020
1,870
98,325
2,217
2022
£
80,018
80,018
-
-
3,462
11,193
15,028
37,130
4,320
415
6,580
3,083
827
277
1,832
81
-
-
451
84,679
850
1,310
2,160
86,839
(6,821)

This page does not form part of the statutory financial statements

8