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 pro￿rtY and ¢qulpm•nt
Repairs and maintenance
649
588
Telephone, fax. statlonery and ot￿r 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

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 pro￿rtY and ¢qulpm•nt
Repairs and maintenance
649
588
Telephone, fax. statlonery and ot￿r 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

## **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. 

1a 



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 

1b