**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:
- Live by the teachings of the Quran & the ‘Messengers’ sayings & actions
- Demonstrate selflessness, integrity, truthfulness, forgiveness, humility& modesty
- Treat each other and all people with respect, fairness and justice
- Continually acquire knowledge, learn and improve ourselves and help others to do the same
- Take responsibility, work as a team, build relationships and partnerships based on doing the right thing
- Have energy, enthusiasm, and the courage to lead
- Be accountable to each other; continually remember death, and fearing final accountability to Allah.
**Our aims are to:**
- Focus on the needs of the diverse Muslim community whilst ensuring services are open to all.
- Meet the needs of the local community by promoting health, education and employment opportunities.
- Provide Muslims and non-Muslims with the opportunity to learn and understand Islam, through dialogue, discussion and social interaction.
- Contribute to the social, cultural, spiritual and economic enhancement of the whole community, through policy and strategy development and service.
## **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:
- Five daily prayers
- Friday prayers
- Eid prayers
- Taraweeh prayers in the month of Ramadan
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:
- Weekend Islamic School for Children
- Seminars
- Lectures
- Conferences
- Tea Parties
- Coffee Mornings
- Mosque Open Days and Exhibition on Islam
- School Visits for local schools
- Imam Training and Volunteer trainings
- And more
## 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**
- 1 **Accounting policies**
## **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**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
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**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **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**
- 1 **Accounting policies**
## **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**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
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**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **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