2021-12-31-accounts - Al Quba Masjid Trust

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Registered Charity Number 1183972 Al Qaba Mosque Accounts 31 December 2021

Al Qaba M05que Approval statement l approve the accounts whith compnse of lh8 Profil arKI Loss Ac¢ounl, the Balance Sheet and th8 related notes. l acknowledge my responsibility lor the accounts. including the appropriateness of thè applicable financial reporting framework as set out in t)ote 1, and for providing JML Accountancy Services Ltd with all inforniabon and explanations necessary for their compilaiion. Shaukat Ali 23 August 2022

Al Qaba M05que Accountants. report on the unaudited accounts to Al Qaba Mosque You have approved the accounts the year ended 31 December 2021 which comprise the Profit and Loss Account, the Balance Sheet arhd the related notes. In 8ccordanc& with your in5trucbon5, we have compiled these unaudile<l accounts from the accounling records and infomalion and explanabons supplied lo us. JML Accountsncy Sorvi¢es Lld 64 Orake Street Rochd8le OL16 1PA 23 August 2022

Al Qaba Mosque Profit and Loss Account for tho year onded 31 December 2021 2021 2020 Sales 129,501 95,730 Cost ol sales 18.225 13,945 Gross profft 111,276 81,785 Expenses Wages, salaries and other slaff costs Rent, ral$s. power and insuran¢e ¢osts Repairs 8ntl renewals of property and equipment Telephone, fax, 51atsonery and other office costs Accountancy. legal and other prolessional fees Other business expenses 19,848 4,368 649 1,957 300 200 19,852 2,525 588 1,482 27.322 24,447 Not Surplus 83.954 57,338

Al Qaba Mosque Balance Sheet as at 31 Decembor 2021 Not95 2021 2020 Flxed assets Propety, Equipment and Machinery 450.463 425,989 Curront a$$•ts Banklbuilding society balan$ Cash in hand 416.634 600 417.234 345.873 875 346.748 Current Ilablllti08 Trad& creditors 11.006 Nat Current Assets 406.228 346.748 Total A8$•t8 856,691 772.737 Capltal account Balance al start ol period Surplus for year 772,737 83,954 715,399 57.338 856.691 772.737

Al Qaba Mosque Notes to the Accounts for tho year ondgd 31 December 2021 1 Accounting basis The accounts have been compiled on a basis that enables profits to be calculated in accordance with UK Generally Accepled Accounting Practice and that provides sufficient and relevant information to enable the completion of a tsx retum. 2 Profft and loss account analys1$ 2021 2020 Sales S81es 129,501 95,730 Cost ol $alo8 Othér dir8d cost$ 18,225 13,945 Wages, salarSes and other staff costs Wages and $81ari8s 19,848 19,852 Rent, rates, power and Insuran costs Rates Light and heal Cleaning 85 3,613 670 4,368 2,480 45 2,525 Repalrs and rènèwals Of prortY and ¢qulpm•nt Repairs and maintenance 649 588 Telephone, fax. statlonery and otr Offi costs Telephone 8nd inlernel Slalionery and printing Sundry Other insurance costs 339 630 349 70 1,063 1,482 988 1,957 A¢countsncy, legal and other professlonal fees Accountants fees 300 Other busln•ss èxp•ns•s Subscriptions 200

Al Qaba Mosque Notes to the Accounts for tho year onded 31 December 2021 3 Plant. maehln8ry and motor vahlelès Spare Cost At 1 January 2021 Additions 425,989 24,474 450.463 Al 31 December 2021 D•pr•elatlon Al 31 December 2021 N•t book valu• At 31 December 2021 Al 31 December 2020 450,463 425.989

Registered Charity Number 1183972 Al Qaba Mosque Accounts 31 December 2021

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 2021

I report on the Financial Statements of the Charity for the year ended 31[st] December 2021 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.

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 2021 does not appear 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 me 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

Alan Fielding

JML Accountancy Services Ltd 64 Drake Street Rochdale OL16 1PA