REGISTERED COMPANY NUMBER: CE020274 (England and Wales) REGISTERED CHARITY NUMBER: 1187331
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 1st April 2023
for
AL-RAHMAH FAITH CENTRE
Silver Arc Chartered Certified Accountants 1 Quality Court Chancery Lane London WC2A 1HR
AL-RAHMAH FAITH CENTRE
Contents of the Financial Statements FOR THE YEAR ENDED 1ST APRIL 2023
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | to | 7 |
| Notes to the Financial Statements | 8 | to | 13 |
| Detailed Statement of Financial Activities | 14 | to | 15 |
AL-RAHMAH FAITH CENTRE
Report of the Trustees FOR THE YEAR ENDED 1ST APRIL 2023
The trustees present their report with the financial statements of the charity for the Period ended 01 April 2023. The trustees have adopted the provisions of 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).
OBJECTIVES AND ACTIVITIES
Objectives and public benefit
The objectives of Al-Rahmah faith centre as set out in its Articles of Association are:
To advance the religion of Islam in the UK for the benefit of the public through the holding of prayer meetings, lectures, religious activities to enlighten others about the religion of Islam.
In pursuance of these objects, the charity hosts a range of activities for the benefit of the public.
Significant activities
The Charity has provided facilities to the general public at the centre in Leeds.
A wide range of activities are on offer for both Muslims and non-Muslims. We place strong emphasis on including everyone in the community and developing strong characteristics in our youth to treat everyone equal in society and not to discriminate against race, religion or sexual orientation.
We provide religious teachings to adults and children, developing Islamic Manners in accordance with the teachings of Prophet Muhammad (PBUH).
Since the pandemic, the charity has adapted the way it has delivered its services and activities. Government guidelines were strictly followed and social distancing measures were in place all times while on premises.
Religious Activities
1) Prayer
The masjid provides a centre for our prayers and worship and for the activities associated with our faith. During the week we have about 100 - 150 people who regularly attend daily and Friday Prayers.
2) Marriage Solemnisation
Family life is the building block of a successful society, and marriage is an occasion of great joy in the Muslim community. Al-Rahmah facilitates the solemmsation of an Islamic contract of marriage. The newly married couple is provided with an official "Nikah" certificate to show that they have been married according to Islamic law.
3) Religious Advice & Counselling
Muslims turn to masjid for guidance and advice in all matters of their day-to-day life. Al-Rahmah has trained imams to advice and counsel on the many concerns of the community such as bereavement, cultural challenges, generational issues and matrimonial problems.
Public benefit
The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission in determining the activities undertaken by the Charity.
Volunteers
The charity benefits from a team of dedicated and committed volunteers, who are skilled in many areas. They are key to the success of the charity in delivering public benefit to the community. They have contributed their time and efforts to drive the organisation forward to ensure that more people, particularly the youth, can benefit from the services and activities that the charity offer. The madrassa will be wholly managed and run by teachers, volunteers and helpers. The volunteers will also run all the recreational activities for the ladies and the youth, as well as maintaining the building to ensure a safe environment for everyone. All volunteers who will be working closely with children would be required to get DBS checked and trained for health and safety.
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AL-RAHMAH FAITH CENTRE
Report of the Trustees FOR THE YEAR ENDED 1ST APRIL 2023
FINANCIAL REVIEW
Reserves policy
Charity has funds applied to the relevant purpose. An analysis of expenditure is shown in the Statement of Financial Activities on page 6.
The reserves currently stands at £290,704 and details are as follows: Unrestricted funds £78,218 Restricted funds £212,486
FUTURE PLANS
Governance and Administration
The trustees will ensure that all the policies are in place, reviewed regularly and all volunteers are up to date with their training to ensure compliance with safeguarding children, health and safety and data protection. All volunteers who are working closely with children have been DBS checked and any new volunteers will undergo this check. A suitable insurance policy is in place.
Funding
The financial reserve of the charity is in a good position to provide more classes to benefit the Community. We will encourage users to set up standing orders and hold fundraising events.
Projects
The charity aims to grow and expand its services to more people at the Leeds centre as well develop other centres across the UK. We also plan to arrange regular visits to the countryside during all seasons to encourage families and youth to appreciate nature and experience an alternative to the busy urban lifestyle.
Our youth club volunteers will be developing their sports timetable with additional exercise/gym classes which will run mostly free of charge or at reduced rates.
Developing Relationships
We will continue to open our activities/services to both Muslims and non-Muslims. We will have open and interfaith days to challenge misconceptions about Islam and explain Muslim concepts. We will continue to think of new ways to draw in more users from the wider community.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a CIO
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CE020274 (England and Wales)
Registered Charity number
1187331
Registered office
Unit 6 Gemini Business Park Sheepscar Court Leeds LS7 3JB
Trustees
A P Shan M Iqbal M Rashid (Chair)
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AL-RAHMAH FAITH CENTRE
Report of the Trustees FOR THE YEAR ENDED 1ST APRIL 2023
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Silver Arc Chartered Certified Accountants 1 Quality Court Chancery Lane London WC2A 1HR
Approved by order of the board of trustees on 11th July 2024 and signed on its behalf by:
M Rashid (Chair) - Trustee
Page 3
Independent Examiner's Report to the Trustees of Al-Rahmah Faith Centre
Independent examiner's report to the trustees of Al-Rahmah Faith Centre ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 1st April 2023.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Usman Zahoor
Silver Arc Chartered Certified Accountants 1 Quality Court Chancery Lane London WC2A 1HR
11th July 2024
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AL-RAHMAH FAITH CENTRE
Statement of Financial Activities FOR THE YEAR ENDED 1ST APRIL 2023
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 66,240 Charitable activities 3 Mosque and community 2,829 Sadaka & Zakat - Total 69,069 EXPENDITURE ON Charitable activities 4 Mosque and community 63,335 Sadaka & Zakat - Other - Total 63,335 NET INCOME/(EXPENDITURE) 5,734 Transfers between funds 12 (4,265) Net movement in funds 1,469 RECONCILIATION OF FUNDS Total funds brought forward 76,749 TOTAL FUNDS CARRIED FORWARD 78,218 |
Restricted fund £ - 15,671 1,826 17,497 26,117 - - 26,117 (8,620) 4,265 (4,355) 216,841 212,486 |
1/4/23 Total funds £ 66,240 18,500 1,826 86,566 89,452 - - 89,452 (2,886) - (2,886) 293,590 290,704 |
1/4/22 Total funds £ 125,788 117,077 1,809 244,674 76,880 3,620 4,680 85,180 159,494 - 159,494 134,096 293,590 |
|---|---|---|---|
The notes form part of these financial statements
Page 5
AL-RAHMAH FAITH CENTRE
Balance Sheet 1ST APRIL 2023
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 10 127,437 CURRENT ASSETS Cash at bank and in hand 3,210 CREDITORS Amounts falling due within one year 11 (52,429) NET CURRENT ASSETS (49,219) TOTAL ASSETS LESS CURRENT LIABILITIES 78,218 NET ASSETS 78,218 FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted fund £ 212,169 317 - 317 212,486 212,486 |
1/4/23 Total funds £ 339,606 3,527 (52,429) (48,902) 290,704 290,704 78,218 212,486 290,704 |
1/4/22 Total funds £ 344,282 3,875 (54,567) (50,692) 293,590 293,590 76,749 216,841 293,590 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 1st April 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 1st April 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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AL-RAHMAH FAITH CENTRE
Balance Sheet - continued 1ST APRIL 2023
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 11th July 2024 and were signed on its behalf by:
M Rashid (Chair) - Trustee
A P Shan - Trustee
The notes form part of these financial statements
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements FOR THE YEAR ENDED 1ST APRIL 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
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.
Expenditure
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.
Tangible fixed assets
Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management
. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.
Depreciation is provided on the following basis:
Buildings - 2% Straight Line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2023
| 2. DONATIONS AND LEGACIES Donations 3. INCOME FROM CHARITABLE ACTIVITIES Activity Madrassa Income Mosque and community Mosque project Mosque and community Fundraising events Mosque and community Zakat income Sadaka & Zakat Sadaka income Sadaka & Zakat 4. CHARITABLE ACTIVITIES COSTS Mosque and community 5. SUPPORT COSTS Management r £ Mosque and community 7,195 6. NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets 7. TRUSTEES' REMUNERATION AND BENEFITS |
1/4/23 £ 66,240 1/4/23 £ 2,829 10,487 5,184 - 1,826 20,326 Support Direct costs (see Costs note 5) £ £ 35,095 54,357 Human Governance esources costs £ £ 40,333 6,829 1/4/23 £ 4,676 |
1/4/22 £ 125,788 1/4/22 £ 1,560 112,557 2,960 150 1,659 118,886 Totals £ 89,452 Totals £ 54,357 1/4/22 £ 4,676 |
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There were no trustees' remuneration or other benefiits paid for the period ended 01 April 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 1st April 2023 nor for the year ended 1st April 2022.
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2023
8. STAFF COSTS
The average monthly number of employees during the year was as follows:
9.
| Engaged on management and administration No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 125,788 Charitable activities Mosque and community 4,520 Sadaka & Zakat - Total 130,308 EXPENDITURE ON Charitable activities Mosque and community 72,460 Sadaka & Zakat 1,290 Other 4,680 Total 78,430 NET INCOME 51,878 RECONCILIATION OF FUNDS Total funds brought forward 24,871 TOTAL FUNDS CARRIED FORWARD 76,749 |
1/4/23 3 Restricted fund £ - 112,557 1,809 114,366 4,420 2,330 - 6,750 107,616 109,225 216,841 |
1/4/22 3 Total funds £ 125,788 117,077 1,809 244,674 76,880 3,620 4,680 85,180 159,494 134,096 293,590 |
|---|---|---|
continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2023
10. TANGIBLE FIXED ASSETS
| COST At 2nd April 2022 and 1st April 2023 DEPRECIATION At 2nd April 2022 Charge for year At 1st April 2023 NET BOOK VALUE At 1st April 2023 At 1st April 2022 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Social security and other taxes Karze Hasna Loan Accrued expenses 12. MOVEMENT IN FUNDS Net movement At 2.4.22 in funds £ £ Unrestricted funds General fund 76,749 5,734 Restricted funds Restricted fund 216,841 (8,620) TOTAL FUNDS 293,590 (2,886) Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 69,069 Restricted funds Restricted fund 17,497 TOTAL FUNDS 86,566 |
Freehold property £ 348,958 4,676 4,676 9,352 339,606 344,282 1/4/23 1/4/22 £ £ 8,029 5,117 42,000 47,000 2,400 2,450 52,429 54,567 Transfers between At funds 1.4.23 £ £ (4,265) 78,218 4,265 212,486 - 290,704 Resources Movement expended in funds £ £ (63,335) 5,734 (26,117) (8,620) (89,452) (2,886) |
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continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2023
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 2.4.21 £ Unrestricted funds General fund 24,871 Restricted funds Restricted fund 109,225 TOTAL FUNDS 134,096 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 130,308 Restricted funds Restricted fund 114,366 TOTAL FUNDS 244,674 A current year 12 months and prior year 12 months combined position is as follows: Net movement At 2.4.21 in funds £ £ Unrestricted funds General fund 24,871 57,612 Restricted funds Restricted fund 109,225 98,996 TOTAL FUNDS 134,096 156,608 |
Net movement At in funds 1.4.22 £ £ 51,878 76,749 107,616 216,841 159,494 293,590 Resources Movement expended in funds £ £ (78,430) 51,878 (6,750) 107,616 (85,180) 159,494 Transfers between At funds 1.4.23 £ £ (4,265) 78,218 4,265 212,486 - 290,704 |
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continued...
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AL-RAHMAH FAITH CENTRE
Notes to the Financial Statements - continued FOR THE YEAR ENDED 1ST APRIL 2023
12. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 199,377 | (141,765) | 57,612 |
| Restricted funds | |||
| Restricted fund | 131,863 | (32,867) | 98,996 |
| TOTAL FUNDS | 331,240 | (174,632) | 156,608 |
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 1st April 2023.
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AL-RAHMAH FAITH CENTRE
Detailed Statement of Financial Activities FOR THE YEAR ENDED 1ST APRIL 2023
| INCOME AND ENDOWMENTS Donations and legacies Donations Charitable activities Madrassa Income Mosque project Zakat income Sadaka income Fundraising events Total incoming resources EXPENDITURE Charitable activities Advertising Sundries Donation to other charities Repairs and maintenance Freehold property Other Children activities Support costs Management Light and heat Telephone Postage and stationery Rent Books Human resources Wages Governance costs Rates and water Legal fees Independent examination fee |
1/4/23 £ 66,240 2,829 10,487 - 1,826 5,184 20,326 86,566 6,044 291 7,325 16,759 4,676 35,095 - 5,149 500 472 - 1,074 7,195 40,333 5,455 174 1,200 6,829 |
1/4/22 £ 125,788 1,560 112,557 150 1,659 2,960 118,886 244,674 4,558 - 3,620 8,950 4,676 21,804 4,680 3,954 - 528 10,785 365 15,632 42,624 - 40 400 440 |
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This page does not form part of the statutory financial statements
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AL-RAHMAH FAITH CENTRE
| Detailed Statement of Financial Activities FOR THE YEAR ENDED 1ST APRIL 2023 Total resources expended Net (expenditure)/income |
1/4/23 £ 89,452 (2,886) |
1/4/22 £ 85,180 159,494 |
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This page does not form part of the statutory financial statements
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