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2022-01-31-accounts

The Trustees have pleasure in presenting their report and unaudited financial statements of the Charity for the year ended 31[st] January 2022

Registered charity name: Norwich Central Mosque Ind Islamic Community Centre

Charity registration number: 1181761

Company House Registration Number: CE066325

Registered Office: 63 Aylsham Road, Norwich NR3 2HF

Trustees:

Abdul Bashir Sirajul Islam Khalu Miah Kalam Miah Syed Zulkernine Ahmod Salik Miah Iftekhar Alam Abdul Quddus Sikder Mohammed Kutubur Rahman Humayun Kabir Choudhury Sanu Miah

Use of Volunteers

Volunteers are an important resource in both our faith and community work. Volunteers are involved in most of our faith and community activities, and we have many people regularly giving their time. All our trustees also give their time freely. We encourage all members of our Mosque to be involved in voluntary activities and to share their skills

with others. All those volunteers working with projects involving children or other vulnerable groups are CRB checked.

Independent Examiner SA Accounts Practices

123 Mooland Road

Stoke-On-Trent

Staffs

ST6 1JH

Bankers Barclays Bank PLC

Governing document

Norwich is a charitable Incorporated Organization ("the CIO"), It is governed by a deed of

trust.

Organizational structure

The charity trustees are responsible for general control) and management of the charity. The trustees give their time freely and receive no remuneration or other financial incentives or benefits. None of the trustees have any beneficial interest in the company.

The trustees meet monthly and are responsible for all decisions taken in relation to the running of the Mosque and the Centre facilities and the activities provided by the charity. To assist in the smooth running of the. charity, the trustees have set up a number of sub-committees that help them oversee certain aspect of charity’s work. Sub-committees are currently set up for Education, and for the dayto-day management of the building and report back with their recommendations to the meeting of the trustees. The Sub-committees each meet six times a year, on alternate months to each other. The chair of trustees' chairs both sub-committees whose membership reflects the particular skills that trustees can bring to the work of the sub-committees. The day-to-day management of the Mosque and the Centre

collections and banking. The treasurer reports to the trustees, exercises internal financial control, prepares yearly financial reports to the community, and collaborates with the independent reviewer

Our Vision

Our vision is to see a world of God consciousness, respect, dignity and justice.

Our mission is to Serve, Educate and Inspire.

Our Values:

We are the Peaceful Community who will always strive to:

Our aims are to:

Serving the Community, Working in Partnership

The Norwich Central Mosque and Islamic Community Centre is in the heart of Historical and the Fine City of Norwich, A City with a rich history, and welcoming home to the diverse Communities. It is our belief that our primary concern should be to serve the needs of the local community and to work towards the common good. In recent years there have been noticeable improvements in Historical and fine City Of Norwich in education, health provision, environment, and community cohesion. Our partnerships with Norwich City Council, Interfaith Forum Norwich, Norfolk Police, neighbourhood Watch and Other Community Organisations have helped us to contribute towards these improvements. This builds on the very foundation of the mosque: a coming together of distinguished Muslims and non-Muslims to create Norwich’s Central Mosque.

Promoting Tolerance and Opposing Extremism

The Norwich Central Mosque and Islamic Community Centre works actively to promote tolerance and understanding. Along with all the local mosques, we are trying to bring together Muslims from different backgrounds and strands of Islam. We enjoy excellent interfaith relations - our centre is physically joined to the neighbouring Community - and the strength of these relationships has stood us all in good stead during the difficulties of recent years. Several times each year we open the doors of the mosque and centre, inviting people from the communities and other faith Organisation to visit and view an exhibition about Islam and Muslims.

Our Imams and community workers encourage constructive engagement in society and a rejection of extremism in all its forms. We unequivocally reject all terrorism. Norwich Central Mosque and Islamic Community Centre stood firm against this distortion of Muslim beliefs and prevented them from using the mosque as a platform for promoting their views. We advise worshippers to ensure they are registered to vote and to take part in local and national elections.

Youth and Women: Encouraging Participation

The Norwich Central Mosque and Islamic Community Centre currently offers a range of services that enable young people and women to engage in a positive and safe environment. We have youngest congregations as well as Women Congregation, but our existing facilities restricting us to allow our Women, Youngsters and Children.

The new facilities will allow women and Children to access relevant services in a culturally sensitive environment, including counselling services, special events, social support, training and fitness; some of these activities are offered in partnership with local community organisations. The ethos of the Norwich Central Mosque and Islamic Community Centre is to provide choice and to empower sections of our community who may feel isolated from mainstream services. The centre will provide young people the 'space' to meet and take part.

The purpose is to establish a Mosque and Islamic Community Centre which will be a community hub for Muslims as well as Non-Muslims in Norwich and Norfolk. The initial aims of the project includes:

Promotion of Religious and Spiritual Activities

Our Mosque provides an adequate and suitable prayer facility for Muslims living in Norwich which includes holding:

It is always open to all believers to pray and practise their belief regardless of their Age, Race, Disability or Gender.

Development of Islamic Education and True Knowledge according to the Teachings of the Quran

The Centre regularly organises the following activities to promote true Islamic knowledge and ethics which has been helping to uphold Islamic Cultures and good values which include:

Establishing a Library

The library will provide internet facilities to the congregation as well as the locals for their access to public services, Writing CV’s, Job Searches.

It will be fully equipped with Quran and Islamic literatures and combative religious literatures in Arabic and English which will help to understand other faiths and cultural differences. The access will be open to all regardless of their faith or gender.

Multi faith activities and Community relations

Continue to strengthen relationships with the wider community and enhance communication in order to create a stronger community. This will be achieved by co ordinating with other local faith

organisations and faith groups. We have been working with local Authorities, Local Police, Fire Services, The probation Services, and other Voluntary Organisations

Public Health Awareness and Counselling

The Centre always helps to create support groups for men and women. It has been providing counselling for a variety of issues which consist of bereavement, anxiety, depression, family issues etc.

It also helps to facilitate preventative health awareness courses in partnership with local NHS and other charity organisations. Other methods to help generate a healthy community include establishing a gym facility within the centre.

Charity runs will also be organised to raise funds for the centre.

Marriage Solemnisation Services

To promote healthier and happier family life, the Centre has been providing the services such as marriage registration, counselling in family issues, divorce etc. These services are provided by the Centre Imam. Norwich Central Mosque and Islamic Community Centre are now Registered with the Register general of England and Wells for Marriages.

Funeral Services

The Centre always work in co-operation with local Funeral services to deliver adequate funeral arrangement for the congregation which includes body Washing, transportations, and burial in Islamic Manners.

Economic Regeneration

To support the deprived locally and nationally, the Centre often facilitate fund raising events, help small business, feed the homeless and collect essentials through food banks for the homeless. The Centre has been running a Food bank for local Community since the Pandemic Started regardless of their faith or gender.

Youth Facilities

Organisation of social and sports activities inside and outside the Mosque with special attention to the needs of the youth in our community.

Youth Clubs for boys and girls will also be established to create a healthier future generation and good citizens.

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE

Charity No. 1181761

Company No. CE016325

Trustees' Report and Unaudited Accounts

31 January 2022

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Contents

Pages
Trustees' Annual Report 1
2
Statement of Financial Activities 3
Summary Income and Expenditure Account 4
Balance Sheet 5
Statement of Cash flows 6
Notes to the Accounts 7
Detailed Statement of Financial Activities 8 to 16

Page 1

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Trustees Annual Report

CHARITY INCORPORATED ORGANISATION

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 January 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE016325

Charity No. 1181761

Registered Office

4 ALLENS AVENUE NORWICH NR7 8EP

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

S.Z. Ahmod I. Alam A. Bashir H.K. Chowdhury S. Islam K. Miah K. Miah S. Miah S. Miah M.K. Rahman A.Q. Sikder

Accountants

SA ACCOUNTS PRACTICE 123 MOORLAND ROAD STOKE-ON-TRENT STAFFS ST6 1JH

OBJECTIVES AND ACTIVITIES

The purpose of the charity to advance the Muslim religion in Norwich for the benefit of the public through the holding prayer, meetings, lectures and teachings from the Quran; 2. To provide or assist in the provision of facilities in the interests of social welfare of social welfare for recreation or other leisure time occupation of individuals who have need to such facilities by reason of other youth, age infirmity or disability, financial hardship or social circumstances with the objective of improving their conditions of life.

Page 2

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Trustees Annual Report

A large charity must provide an explanation of its aims, including details of the issues it seeks to tackle and the changes or differences it seeks to make through its activities...

A large charity must provide an explanation how the achievement of its aims will further its legal purposes...

A large charity must provide an explanation of its strategies for achieving its stated aims and objectives...

A large charity must provide an explanation of its criteria or measures it uses to assess success in the reporting period...

A large charity should provide a more detailed explanation of its short-term and long-term aims and objectives...

ACHIEVEMENTS AND PERFORMANCE

A large charity must review its charitable activities undertaken, explaining performance achieved against objectives set ...

A large charity must include an explanation when material fundraising activities are undertaken, details of the performance achieved against fundraising objectives set ...

A large charity must provide an explanation when material investments are held, details of investment performance achieved against objectives set ...

A large charity must provide an explanation of any material expenditure occurred to raise income in the future...

A large charity must provide commentary on those significant positive and negative factors within and outside the charity's control which are relevant to the achievement of its objectives ...

PLANS FOR FUTURE PERIODS

A large charity must provide a summary of the charity's plans for the future including its aims and objectives and details of any plans to achieve them ...

A large charity's report should explain the trustees perspective of the future direction of the charity...

The Trustees are responsible for keeping proper accounting records that 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 Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

A. Bashir

Trustee 31 January 2022

Page 3

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Statement of Financial Activities

for the year ended 31 January 2022

Notes
Income and endowments
from:
Donations and legacies
4
Total
Expenditure on:
Other
5
Total
Net gains on investments
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2022
£
78,651		 Total funds
2022
£
78,651		 Total funds
2021
£
95,298
78,651
28,564		 78,651
28,564		 95,298
84,442
28,564
-		 28,564
-		 84,442
-
50,087
-		 50,087
-		 10,856
-
50,087 50,087 10,856
50,087
574,008		 50,087
574,008		 10,856
563,152
624,095 624,095 574,008

Page 4

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Summary Income and Expenditure Account

for the year ended 31 January 2022

Income
Gross income for the year
Expenditure
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2022
£
78,651
78,651
28,564
28,564
50,087
50,087		 2021
£
95,298
95,298
84,442
84,442
10,856
10,856

Page 5

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Balance Sheet

at 31 January 2022

Company No.
CE016325
Notes
2022
£
Fixed assets
Tangible assets
7
601,511
601,511
Current assets
Debtors
8
25,268
Cash at bank and in hand
22,317
47,585
Creditors:Amount falling due within one year
9
(1)
Net current assets
47,584
Total assets less current liabilities
649,095
Creditors:Amounts falling due after more than one year
10
(25,000)
Net assets excluding pension asset or liability
624,095
Total net assets
624,095
The funds of the charity
Restricted funds
11
Unrestricted funds
11
General funds
624,095
624,095
Reserves
11
Total funds
624,095		 2021
£
601,511
601,511
20,777
13,930
34,707
(2,500)
32,207
633,718
(59,710)
574,008
574,008
574,008
574,008
574,008

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 January 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 31 January 2022

And signed on its behalf by:

A. Bashir Trustee 31 January 2022

Page 6

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Statement of Cash flows

for the year ended 31 January 2022

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
(Increase)/Decrease in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash provided by operating activities
Net cash from investing activities
Net cash from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2022
£
50,087
(4,491)
(37,210)
8,386
-
-
8,386
13,930
22,316
22,317
22,317		 2021
£
10,856
27,874
6,028
44,758
-
-
44,758
11,429
56,187
13,930
13,930

Page 7

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Notes to the Accounts

for the year ended 31 January 2022

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 8

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 9

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 10

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE

Notes to the Accounts

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Total
Expenditure on:
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
5
Other expenditure
Employee costs
Premises costs
General administrative costs
Legal and professional costs		 Unrestricted
£
78,651
78,651
Unrestricted
£
16,345
10,609
1,310
300
28,564		 Unrestricted
funds
2021
£
95,298
95,298
84,442
84,442
10,856
10,856
10,856
563,152
574,008
Total
2022
£
78,651
78,651
Total
2022
£
16,345
10,609
1,310
300
28,564		 Total funds
2021
£
95,298
95,298
84,442
84,442
10,856
10,856
10,856
563,152
574,008
Total
2021
£
95,298
95,298
Total
2021
£
-
82,411
387
1,644
84,442

Page 11

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Notes to the Accounts

6
Staff costs
Salaries and wages
No employee received emoluments in excess of £60,000.
7
Tangible fixed assets
Cost or revaluation
At 1 February 2021
At 31 January 2022
Net book values
At 31 January 2022
At 31 January 2021
8
Debtors
Other debtors
9
Creditors:
amounts falling due within one year
Other creditors
Accruals
10 Creditors:
amounts falling due after more than one year
Other creditors
11 Movement in funds
At 1
February
2021
Restricted funds:
Unrestricted funds:
General funds
574,008
Total funds
574,008		 2022
16,345
16,345
2022
£
25,268
25,268
2022
£
-
1
1
2022
£
25,000
25,000
Incoming
resources
(including
other
gains/losses
)
£
78,651
78,651		 £
601,511
601,511
601,511
601,511
Resources
expended
£
(28,564)
(28,564)		 2021
-
-
£
601,511
601,511
601,511
601,511
2021
£
20,777
20,777
2021
£
2,500
-
2,500
2021
£
59,710
59,710
At 31
January
2022
£
624,095
624,095

Page 12

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Notes to the Accounts

12 Analysis of net assets between funds

Analysis of net assets between funds
Fixed assets
Net current assets
Creditors due in more than one year and
provisions
Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1
February
2021
£		 Unrestricted
funds
£
601,511
47,584
(25,000)
624,095
Cash flows
£		 Total
£
601,511
47,584
(25,000)
624,095
At 31
January
2022
£
13,930 8,387 22,317
13,930
13,930		 8,387
8,387		 22,317
22,317

13 Reconciliation of net debt

14 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 13

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Detailed Statement of Financial Activities

for the year ended 31 January 2022

Income and endowments from:
Donations and legacies
Total income and endowments
Expenditure on:
Employee costs
Salaries/wages
Premises costs
Rates
Light, heat and power
Premises cleaning
Premises insurances
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Bank charges
Postage and couriers
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)		 Unrestricted
funds
2022
£
78,651
78,651
78,651
16,345
16,345
28
2,033
325
1,193
6,324
706
10,609
159
-
375
405
371
1,310
-
300
300
28,564
28,564
-
50,087
50,087		 Total funds
2022
£
78,651
78,651
78,651
16,345
16,345
28
2,033
325
1,193
6,324
706
10,609
159
-
375
405
371
1,310
-
300
300
28,564
28,564
-
50,087
50,087		 Total funds
2021
£
95,298
95,298
95,298
-
-
1,963
3,862
315
1,040
43,341
31,890
82,411
21
16
350
-
-
387
394
1,250
1,644
84,442
84,442
-
10,856
10,856

Page 14

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Detailed Statement of Financial Activities

Detailed Statement of Financial Activities
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 -
50,087
574,008
624,095		 -
50,087
574,008
624,095		 -
10,856
563,152
574,008

Page 15

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE

Charity No. 1181761

Company No. CE016325

Trustees' Report and Unaudited Accounts

31 January 2022

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Contents

Pages
Trustees' Annual Report 1
2
Statement of Financial Activities 3
Summary Income and Expenditure Account 4
Balance Sheet 5
Statement of Cash flows 6
Notes to the Accounts 7
Detailed Statement of Financial Activities 8 to 16

Page 1

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Trustees Annual Report

CHARITY INCORPORATED ORGANISATION

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 January 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE016325

Charity No. 1181761

Registered Office

4 ALLENS AVENUE NORWICH NR7 8EP

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

S.Z. Ahmod I. Alam A. Bashir H.K. Chowdhury S. Islam K. Miah K. Miah S. Miah S. Miah M.K. Rahman A.Q. Sikder

Accountants

SA ACCOUNTS PRACTICE 123 MOORLAND ROAD STOKE-ON-TRENT STAFFS ST6 1JH

OBJECTIVES AND ACTIVITIES

The purpose of the charity to advance the Muslim religion in Norwich for the benefit of the public through the holding prayer, meetings, lectures and teachings from the Quran; 2. To provide or assist in the provision of facilities in the interests of social welfare of social welfare for recreation or other leisure time occupation of individuals who have need to such facilities by reason of other youth, age infirmity or disability, financial hardship or social circumstances with the objective of improving their conditions of life.

Page 2

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Trustees Annual Report

A large charity must provide an explanation of its aims, including details of the issues it seeks to tackle and the changes or differences it seeks to make through its activities...

A large charity must provide an explanation how the achievement of its aims will further its legal purposes...

A large charity must provide an explanation of its strategies for achieving its stated aims and objectives...

A large charity must provide an explanation of its criteria or measures it uses to assess success in the reporting period...

A large charity should provide a more detailed explanation of its short-term and long-term aims and objectives...

ACHIEVEMENTS AND PERFORMANCE

A large charity must review its charitable activities undertaken, explaining performance achieved against objectives set ...

A large charity must include an explanation when material fundraising activities are undertaken, details of the performance achieved against fundraising objectives set ...

A large charity must provide an explanation when material investments are held, details of investment performance achieved against objectives set ...

A large charity must provide an explanation of any material expenditure occurred to raise income in the future...

A large charity must provide commentary on those significant positive and negative factors within and outside the charity's control which are relevant to the achievement of its objectives ...

PLANS FOR FUTURE PERIODS

A large charity must provide a summary of the charity's plans for the future including its aims and objectives and details of any plans to achieve them ...

A large charity's report should explain the trustees perspective of the future direction of the charity...

The Trustees are responsible for keeping proper accounting records that 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 Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

A. Bashir

Trustee 31 January 2022

Page 3

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Statement of Financial Activities

for the year ended 31 January 2022

Notes
Income and endowments
from:
Donations and legacies
4
Total
Expenditure on:
Other
5
Total
Net gains on investments
Net income
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
2022
£
78,651		 Total funds
2022
£
78,651		 Total funds
2021
£
95,298
78,651
28,564		 78,651
28,564		 95,298
84,442
28,564
-		 28,564
-		 84,442
-
50,087
-		 50,087
-		 10,856
-
50,087 50,087 10,856
50,087
574,008		 50,087
574,008		 10,856
563,152
624,095 624,095 574,008

Page 4

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Summary Income and Expenditure Account

for the year ended 31 January 2022

Income
Gross income for the year
Expenditure
Total expenditure for the year
Net income before tax for the year
Net income for the year		 2022
£
78,651
78,651
28,564
28,564
50,087
50,087		 2021
£
95,298
95,298
84,442
84,442
10,856
10,856

Page 5

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Balance Sheet

at 31 January 2022

Company No.
CE016325
Notes
2022
£
Fixed assets
Tangible assets
7
601,511
601,511
Current assets
Debtors
8
25,268
Cash at bank and in hand
22,317
47,585
Creditors:Amount falling due within one year
9
(1)
Net current assets
47,584
Total assets less current liabilities
649,095
Creditors:Amounts falling due after more than one year
10
(25,000)
Net assets excluding pension asset or liability
624,095
Total net assets
624,095
The funds of the charity
Restricted funds
11
Unrestricted funds
11
General funds
624,095
624,095
Reserves
11
Total funds
624,095		 2021
£
601,511
601,511
20,777
13,930
34,707
(2,500)
32,207
633,718
(59,710)
574,008
574,008
574,008
574,008
574,008

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 31 January 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 31 January 2022

And signed on its behalf by:

A. Bashir Trustee 31 January 2022

Page 6

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Statement of Cash flows

for the year ended 31 January 2022

Cash flows from operating activities
Net income per Statement of Financial Activities
Adjustments for:
(Increase)/Decrease in trade and other receivables
(Decrease)/Increase in trade and other payables
Net cash provided by operating activities
Net cash from investing activities
Net cash from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash and cash equivalents
Cash and bank balances		 2022
£
50,087
(4,491)
(37,210)
8,386
-
-
8,386
13,930
22,316
22,317
22,317		 2021
£
10,856
27,874
6,028
44,758
-
-
44,758
11,429
56,187
13,930
13,930

Page 7

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Notes to the Accounts

for the year ended 31 January 2022

Basis of preparation

The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 8

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 9

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 10

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE

Notes to the Accounts

3 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Total
Expenditure on:
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
4
Income from donations and legacies
5
Other expenditure
Employee costs
Premises costs
General administrative costs
Legal and professional costs		 Unrestricted
£
78,651
78,651
Unrestricted
£
16,345
10,609
1,310
300
28,564		 Unrestricted
funds
2021
£
95,298
95,298
84,442
84,442
10,856
10,856
10,856
563,152
574,008
Total
2022
£
78,651
78,651
Total
2022
£
16,345
10,609
1,310
300
28,564		 Total funds
2021
£
95,298
95,298
84,442
84,442
10,856
10,856
10,856
563,152
574,008
Total
2021
£
95,298
95,298
Total
2021
£
-
82,411
387
1,644
84,442

Page 11

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Notes to the Accounts

6
Staff costs
Salaries and wages
No employee received emoluments in excess of £60,000.
7
Tangible fixed assets
Cost or revaluation
At 1 February 2021
At 31 January 2022
Net book values
At 31 January 2022
At 31 January 2021
8
Debtors
Other debtors
9
Creditors:
amounts falling due within one year
Other creditors
Accruals
10 Creditors:
amounts falling due after more than one year
Other creditors
11 Movement in funds
At 1
February
2021
Restricted funds:
Unrestricted funds:
General funds
574,008
Total funds
574,008		 2022
16,345
16,345
2022
£
25,268
25,268
2022
£
-
1
1
2022
£
25,000
25,000
Incoming
resources
(including
other
gains/losses
)
£
78,651
78,651		 £
601,511
601,511
601,511
601,511
Resources
expended
£
(28,564)
(28,564)		 2021
-
-
£
601,511
601,511
601,511
601,511
2021
£
20,777
20,777
2021
£
2,500
-
2,500
2021
£
59,710
59,710
At 31
January
2022
£
624,095
624,095

Page 12

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Notes to the Accounts

12 Analysis of net assets between funds

Analysis of net assets between funds
Fixed assets
Net current assets
Creditors due in more than one year and
provisions
Reconciliation of net debt
Cash and cash equivalents
Net debt		 At 1
February
2021
£		 Unrestricted
funds
£
601,511
47,584
(25,000)
624,095
Cash flows
£		 Total
£
601,511
47,584
(25,000)
624,095
At 31
January
2022
£
13,930 8,387 22,317
13,930
13,930		 8,387
8,387		 22,317
22,317

13 Reconciliation of net debt

14 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 13

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Detailed Statement of Financial Activities

for the year ended 31 January 2022

Income and endowments from:
Donations and legacies
Total income and endowments
Expenditure on:
Employee costs
Salaries/wages
Premises costs
Rates
Light, heat and power
Premises cleaning
Premises insurances
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Bank charges
Postage and couriers
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)		 Unrestricted
funds
2022
£
78,651
78,651
78,651
16,345
16,345
28
2,033
325
1,193
6,324
706
10,609
159
-
375
405
371
1,310
-
300
300
28,564
28,564
-
50,087
50,087		 Total funds
2022
£
78,651
78,651
78,651
16,345
16,345
28
2,033
325
1,193
6,324
706
10,609
159
-
375
405
371
1,310
-
300
300
28,564
28,564
-
50,087
50,087		 Total funds
2021
£
95,298
95,298
95,298
-
-
1,963
3,862
315
1,040
43,341
31,890
82,411
21
16
350
-
-
387
394
1,250
1,644
84,442
84,442
-
10,856
10,856

Page 14

NORWICH CENTRAL MOSQUE AND ISLAMIC COMMUNITY CENTRE Detailed Statement of Financial Activities

Detailed Statement of Financial Activities
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 -
50,087
574,008
624,095		 -
50,087
574,008
624,095		 -
10,856
563,152
574,008

Page 15