Charity registration number: 1184868
MASJID AL-NOOR TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
Masjid Al-Noor Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Statement of Financial Position | 6 |
| Notes to the Financial Statements | 7—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 10 |
Masjid Al-Noor
Trustees' Report For The Year Ended 31 December 2021
The trustees present their report and the financial statements for the year ended 31 December 2021.
Objectives and Activities
Aims and Objectives
The principal objectives and activities of Masjid Al-Noor, as set out in its Constitution, is:
To advance the religion of Islam, by means of, but not exclusively, promoting the teachings and tenets of Islam, provision of facilities for Islamic worship and Islamic education in accordance with the teachings of the Quran and Sunnah of the Prophet Muhammad (Peace and Blessings Be Upon Him) and the Sahabah-e-Keraam (Companions).
Public Benefit
The mosque carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, as summarised below, provide benefit both to those who worship at our Mosque and the wider community of Boston.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Achievements and Performance
Main Achievements
Our Mosque provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious and community services and activities including:
Prayers: The Mosque is open all day for daily and Friday prayers. During the week we have many people who regularly attend daily and Friday prayers.
Festivals: The Mosque arranges other programmes during the year such as Taraveeh prayers in the month of Ramadhan, Khatmul Quran, Qayam for Lailatul Qadr and Eid-e-Meelad-un-Nabi programme.
Funeral facilities: The Mosque provides a complete funeral service in line with the teachings of Islam. We relieve the deceased's bereaved relatives of the burden of organising burials.
Financial Review
Financial Position
The charity reported a small deficit of £229 for the year (2020: surplus of £25,778). Income from donations and gifts amounted to £18,185, whilst expenditure on charitable activities and support costs totalled £18,414. As a result, unrestricted funds reduced slightly from £25,778 to £25,549 at the year end. The trustees remain satisfied that the charity continues to maintain adequate reserves to support its ongoing activities and meet its operational commitments.
Reserves Policy
The charity’s policy is to maintain sufficient unrestricted reserves to meet ongoing operational costs and commitments of the Mosque. The trustees review the level of reserves periodically to ensure that the charity is able to continue its activities and respond to unforeseen circumstances where necessary.
Risk Management
The trustees regularly consider the major risks to which the charity may be exposed and take appropriate steps to mitigate those risks where possible. The trustees believe that maintaining appropriate financial controls, monitoring cash flows and reviewing operational matters on an ongoing basis assists in reducing exposure to significant risks.
Future Plans
The trustees intend to continue advancing the religion of Islam through the provision of facilities for worship, Islamic education and community activities. The charity also aims to continue improving facilities and services provided to the local community.
Page 1
Masjid Al-Noor Trustees' Report (continued) For The Year Ended 31 December 2021
Structure, Governance and Management
Governing Document
Masjid Al-Noor is a Charitable Incorporated Organisation (CIO) governed by its Constitution dated 12 August 2019. The charity is registered with the Charity Commission under registered charity number 1184868. The CIO follows the Foundation model constitution whereby the only voting members are the charity trustees.
The trustees are responsible for the overall management and administration of the charity and meet regularly to discuss the activities, operation and financial position of the Mosque. Day to day matters are managed by the trustees and volunteers.
Trustee Selection Methods
The first trustees were appointed on incorporation of the CIO. Under the Constitution, any new trustees are appointed by existing trustees following nomination and approval at a properly convened trustees’ meeting.
New trustees are provided with a copy of the Constitution together with relevant information regarding the charity’s objectives, activities and responsibilities as trustees.
Reference and Administrative Details
Trustees
Abdul Aziz Dhedhi - Trustee Abdul Basit Aziz Dhedhi - Chair Adeel Rehman - Trustee Jazib Dahar - Trustee
Charity Number
1184868
Independent Examiner
Watergates Ltd Watergates Chartered Certified Accountants & Registered Auditors 109 Coleman Road Leicester LE5 4LE
Page 2
Masjid Al-Noor Trustees' Report (continued) For The Year Ended 31 December 2021
The trustees' report was approved by the board of trustees and signed on its behalf by:
Abdul Basit Aziz Dhedhi
Trustee 1st June 2026
Page 3
Masjid Al-Noor Independent Examiner's Report to the Trustees of Masjid Al-Noor For The Year Ended 31 December 2021
I report to the trustees on my examination of the accounts of Masjid Al-Noor (the Trust) for the year ended 31 December 2021.
Responsibilities and Basis of Report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Watergates Ltd 1st June 2026 109 Coleman Road Leicester LE5 4LE
Page 4
Masjid Al-Noor Statement of Financial Activities For The Year Ended 31 December 2021
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 EXPENDITURE ON: Raising funds 4 Charitable activities: 4 Advancement of religion NET (EXPENDITURE)/INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 10 |
31 December 2021 Unrestricted funds £ 18,185 |
31 December 2020 Unrestricted funds £ 56,438 |
|---|---|---|
| (1) (18,413) |
- (30,660) |
|
| (18,414) | (30,660) | |
| (229) | 25,778 | |
| (229) 25,778 |
25,778 - |
|
| 25,549 | 25,778 |
The notes on pages 7 to 9 form part of these financial statements.
Page 5
Masjid Al-Noor Statement of Financial Position As At 31 December 2021
| Notes CURRENT ASSETS Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 9 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 10 On behalf of the board |
31 December 2021 Unrestricted funds £ 25,550 |
31 December 2020 Total funds £ 25,778 |
|---|---|---|
| 25,550 (1) |
25,778 - |
|
| 25,549 | 25,778 | |
| 25,549 | 25,778 | |
| 25,549 | 25,778 | |
| 25,549 | 25,778 | |
| 25,549 | 25,778 | |
Abdul Basit Aziz Dhedhi Trustee 1st June 2026
The notes on pages 7 to 9 form part of these financial statements.
Page 6
Masjid Al-Noor Notes to the Financial Statements For The Year Ended 31 December 2021
1. General Information
Masjid Al-Noor is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1184868. The principal address is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
2.3. Resources Expended
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
| . Income from Donations and Legacies |
||
|---|---|---|
| 31 | 31 | |
| December | December | |
| 2021 | 2020 | |
| Unrestricted | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Donations and gifts | 18,185 | 56,438 |
4. Analysis of Expenditure
| Raising funds Advancement of religion |
31 December 2021 Support costs (see note 5) £ 1 18,413 |
|---|---|
| 18,414 |
Page 7
Masjid Al-Noor Notes to the Financial Statements (continued) For The Year Ended 31 December 2021
| 31 | |
|---|---|
| December | |
| 2020 | |
| Support | |
| costs | |
| (see note 5) | |
| £ | |
| Advancement of religion | 30,660 |
- Support Costs
| . Support Costs |
|||
|---|---|---|---|
| Employee costs Premises expenses General administration Governance costs Employee costs Premises expenses General administration Governance costs |
Raising funds £ - - 1 - |
Advancement of religion £ 13,500 4,713 - 200 |
31 December 2021 Total £ 13,500 4,713 1 200 |
| 1 | 18,413 | 18,414 | |
| 31 December 2020 Advancement of religion £ 18,825 8,250 3,075 510 |
|||
| 30,660 |
- Independent Examiner's Remuneration
| . Independent Examiner's Remuneration |
||
|---|---|---|
| 31 | 31 | |
| December | December | |
| 2021 | 2020 | |
| £ | £ | |
| Independent examination of the financial statements | 200 | 510 |
Page 8
Masjid Al-Noor Notes to the Financial Statements (continued) For The Year Ended 31 December 2021
7. Staff Costs
Staff costs were as follows:
Wages and salaries
| 31 | 31 |
|---|---|
| December | December |
| 2021 | 2020 |
| £ | £ |
| 13,500 | 18,825 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
- Average Number of Employees
Average number of employees during the year was: 2 (2020: 2)
9. Creditors: Amounts Falling Due Within One Year
| . Creditors: Amounts Falling Due Within One Year |
|||||
|---|---|---|---|---|---|
| Trade creditors 0. Movement in Funds Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 January 2021 £ 25,778 |
Income £ 18,185 |
31 December 2021 £ 1 Expenditure £ (18,414) |
31 December 2020 £ - |
|
| As at 31 December 2021 £ 25,549 |
|||||
| 25,778 | 18,185 | (18,414) | 25,549 | ||
| As at 12 August 2019 £ - |
Income £ 56,438 |
Expenditure £ (30,660) |
As at 31 December 2020 £ 25,778 |
||
| - | 56,438 | (30,660) | 25,778 |
10. Movement in Funds
11. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
12. Related Party Disclosures
There have been no related party transactions in the reporting period that requires disclosure.
Page 9
Masjid Al-Noor Detailed Statement of Financial Activities For The Year Ended 31 December 2021
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts EXPENDITURE ON: Raising funds Sundry expenses Charitable Activities: Advancement of religion Wages and salaries Light and heat Water rates Repairs and maintenance Cleaning and materials Premises insurance Other legal and professional fees Independent examiner's fees NET (EXPENDITURE)/INCOME |
31 December 2021 Total funds £ 18,185 |
31 December 2020 Total funds £ 56,438 |
|---|---|---|
| 18,185 | 56,438 | |
| 18,185 (1) |
56,438 - |
|
| (1) (13,500) (1,499) (762) (634) (1,200) (618) - (200) |
- (18,825) (2,193) (1,610) (1,595) (2,166) (686) (3,075) (510) |
|
| (18,413) | (30,660) | |
| (18,414) | (30,660) | |
| (229) | 25,778 |
Page 10