## **Report of the independent Examiner to the trustees of**
## **AL-QABA MOSQUE**
## **On the accounts of the Charity for the year ended 31[st ] December 2020**
I report on the Financial Statements of the Charity for the year ended 31[st] December 2020 which have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, adapted to meet the needs of unincorporated organisation, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 as revised in June 2008. (The SORP), under the historical cost convention and the accounting.
## **Respective Responsibilities of trustees and examiner**
The Charity’s trustees are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of section 144 (1) of the Charities Act 2011 (the Act) does not apply and that there is no requirement in the governing documents or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:-
- a) Examine the accounts under section 145 of the act
- b) To follow the procedure laid down in the general Direction given by the Charity Commission under section 145 (5) (b) of the act: and:
- c) To state whether particular matters have come to my attention.
## **Basis of Opinion and scope of work undertaken**
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An Independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a Comparison of the Financial Statements presented with these records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning such matters. The Purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The Procedure undertaken do not provide all the evidence that would be required in an audit and information supplied by the trustees, the course of the examination is not subjected to audit tests or enquiries and consequently I do not express an audit opinion on the view given by the financial statements and in
particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity and my report is limited to the matters set out in the statement below.
1c
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
## **Independent Examiner’s Statement, report and opinion**
Subject to the limitation upon the scope of my work as detailed above, in connection with my examination, I can confirm that
## **The following section is only applicable if**
- 1) The gross income of the charity in the year ended 31[st] December 2020 appears to exceed the sum specified in section 145 (3) of the act, namely £250,000 and that I am Qualified to act as independent examiner in accordance with that section by virtue of my being a qualified accountant.
- 2) This is a report in respect of an examination carried out under section 145 of the act and in accordance with any directions given by the commission under subsection (5)(b) of that section which are applicable;
And that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements,
- i. To keep accounting records in accordance with section 130 of the Act
- ii. To prepare financial statements which accord with the accounting records and comply with the accounting requirements of the act and ;
- iii. That the financial Statements be prepared in accordance with the methods and principles set out in the statement of Recommended Practice – Accounting and Reporting by Charities have not met or to which, in opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached.
## **Independent Examiner**
Mr Mudassar Iqbal – MSc, FFA, FTA, CFE Forensic & Financial Accountant
## **RMI Accountancy**
95 Oldham Road
Rochdale
OL16 5QR
Id
Al Qaba Mosque
Accounts
31 December 2020
## **Al Qaba Mosque Contents**
||**Page**|
|---|---|
|Business information|1|
|Approval statement|2|
|Accountants' report|3|
|Profit and loss account|4|
|Balance sheet|5|
|Notes to the accounts|6|
## **Al Qaba Mosque Business Information**
## **Trustees**
Abdul Rehman
## **Accountants**
RMI Accountancy t/a Sattar & Co 95 Oldham Road Rochdale Lancashire
OL16 5QR
## **Bankers**
HSBC
## **Charity number**
## **Business address**
1 Copenhagen Street Rochdale OL16 2HD
1
## **Al Qaba Mosque**
## **Approval statement**
I approve the accounts which comprise of the Profit and Loss Account, the Balance Sheet and the related notes. I acknowledge my responsibility for the accounts, including the appropriateness of the applicable financial reporting framework as set out in note 1, and for providing RMI Accountancy t/a Sattar & Co with all information and explanations necessary for their compilation.
Abdul Rehman
25 August 2020
2
## **Al Qaba Mosque**
## **Accountants' report on the unaudited accounts to Al Qaba Mosque**
You have approved the accounts for the year ended 31 December 2020 which comprise the Profit and Loss Account, the Balance Sheet and the related notes. In accordance with your instructions, we have compiled these unaudited accounts from the accounting records and information and explanations supplied to us.
RMI Accountancy t/a Sattar & Co Financial Forensic Accountants
95 Oldham Road Rochdale Lancashire OL16 5QR
25 August 2020
3
## **Al Qaba Mosque Profit and Loss Account for the year ended 31 December 2020**
|**Sales**
Cost of sales
**Gross profit**
**Expenses**
Wages, salaries and other staff costs
Rent, rates, power and insurance costs
Repairs and renewals of property and equipment
Telephone, fax, stationery and other office costs
Other business expenses
**Profit**|**2020**
**£**
95,730
13,945
81,785
19,852
2,525
588
1,412
70
24,447
57,338|**2019**
**£**
131,591
10,920
120,671
38,224
3,911
9,357
1,349
681
53,522
67,149|
|---|---|---|
4
## **Al Qaba Mosque Balance Sheet as at 31 December 2020**
|**Notes**
**Fixed assets**
Other fixed assets
3
**Current assets**
Cash account
Cash in bank
**Net current assets**
**Net assets**
**Capital account**
Balance at start of period
Net profit|875
345,873
346,748|**2020**
**£**
425,989
346,748
772,737
715,399
57,338
772,737|19,369
270,041
289,410|**2019**
**£**
425,989
289,410
715,399
648,250
67,149
715,399|
|---|---|---|---|---|
5
## **Al Qaba Mosque Notes to the Accounts for the year ended 31 December 2020**
## **1 Accounting basis**
The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepted Accounting Practice and that provides sufficient and relevant information to enable the completion of a tax return.
## **2 Profit and loss account analysis**
|**Sales**
Sales
**Cost of sales**
Other direct costs
**Wages, salaries and other staff costs**
Wages and salaries
**Rent, rates, power and insurance costs**
Light and heat
Service charges
Cleaning
**Repairs and renewals of property and equipment**
Repairs and maintenance
**Telephone, fax, stationery and other office costs**
Telephone and fax
Other insurance costs
**Other business expenses**
Sundry expenses|**2020**
**£**
95,730
13,945
19,852
2,480
-
45
2,525
588
349
1,063
1,412
70|**2019**
**£**
131,591
10,920
38,224
3,442
301
168
3,911
9,357
248
1,101
1,349
681|
|---|---|---|
6
## **Al Qaba Mosque**
## **Notes to the Accounts**
**for the year ended 31 December 2020**
## **3 Other fixed assets**
|Premises|**2020**
**£**
425,989|**2019**
**£**
425,989|
|---|---|---|
7
## **Report of the independent Examiner to the trustees of**
## **AL-QABA MOSQUE**
## **On the accounts of the Charity for the year ended 31[st ] December 2020**
I report on the Financial Statements of the Charity for the year ended 31[st] December 2020 which have been prepared in accordance with the Charities Act 2011 and with the Financial Reporting Standard for Smaller Entities (FRSSE), effective April 2008, adapted to meet the needs of unincorporated organisation, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, effective April 2005 as revised in June 2008. (The SORP), under the historical cost convention and the accounting.
## **Respective Responsibilities of trustees and examiner**
The Charity’s trustees are responsible for the preparation of the financial statements. The trustees are satisfied that the audit requirement of section 144 (1) of the Charities Act 2011 (the Act) does not apply and that there is no requirement in the governing documents or constitution of the Charity for the conducting of an audit. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit and is eligible for independent examination, it is my responsibility to:-
- a) Examine the accounts under section 145 of the act
- b) To follow the procedure laid down in the general Direction given by the Charity Commission under section 145 (5) (b) of the act: and:
- c) To state whether particular matters have come to my attention.
## **Basis of Opinion and scope of work undertaken**
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An Independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a Comparison of the Financial Statements presented with these records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning such matters. The Purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The Procedure undertaken do not provide all the evidence that would be required in an audit and information supplied by the trustees, the course of the examination is not subjected to audit tests or enquiries and consequently I do not express an audit opinion on the view given by the financial statements and in
particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity and my report is limited to the matters set out in the statement below.
1c
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
## **Independent Examiner’s Statement, report and opinion**
Subject to the limitation upon the scope of my work as detailed above, in connection with my examination, I can confirm that
## **The following section is only applicable if**
- 1) The gross income of the charity in the year ended 31[st] December 2020 appears to exceed the sum specified in section 145 (3) of the act, namely £250,000 and that I am Qualified to act as independent examiner in accordance with that section by virtue of my being a qualified accountant.
- 2) This is a report in respect of an examination carried out under section 145 of the act and in accordance with any directions given by the commission under subsection (5)(b) of that section which are applicable;
And that no matter has come to my attention in connection with my examination which gives me reasonable cause to believe that in any material respect the requirements,
- i. To keep accounting records in accordance with section 130 of the Act
- ii. To prepare financial statements which accord with the accounting records and comply with the accounting requirements of the act and ;
- iii. That the financial Statements be prepared in accordance with the methods and principles set out in the statement of Recommended Practice – Accounting and Reporting by Charities have not met or to which, in opinion, attention should be drawn in my report in order to enable a proper understanding of the accounts to be reached.
## **Independent Examiner**
Mr Mudassar Iqbal – MSc, FFA, FTA, CFE Forensic & Financial Accountant
## **RMI Accountancy**
95 Oldham Road
Rochdale
OL16 5QR
Id