2021-07-31-accounts - Quba Masjid And Education Centre

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Contents	Contents	Contents
Annual Report and Accounts for the year ended on 31"July 2021
Charity information
Trustees' Report
Independent Examiner's	Report	10
Statement ofFinancial	activities
Balance Sheet
Notes to the financial statements		13-58

						SORP reference
Summary		ofthe purposes			of		CIO - FOUNDATION Registered 12lun 2020
the charity as set out				in its			and is a registered charity no 1189923.
governing		document					The objectives for the Centre are as follow:
							The objectives for the Centre are as follow:
							(a)The advancement ofthe Islamic religion
							according to the Quran and Sunnah;
							(b) The advancement ofeducation in
							compliance within Islamic education
							according to
							Quran and Sunnah, including academic
							studies among the Muslim community;
							(c) The promotion of religious harmony.
Summary activities		ofthe main in relation to those				Para 1.17and 1.19	Quba masjid is now in the process of looking at what services and projects the
purposes		for the public					Muslim population in
benefit,	in particular,			the			Hillingdon needs. As per our objects and
activities,		projects	or				aims in the strategic plan we are in the
services		identified	in	the			process ofdeveloping
accounts.							or structures and programmes to suit the
							needs ofour community.
							Madrasah (Islamic classes for children)
							The Islamic classes for children continued
							for these years.
							Over that period, we had Children enrolled
							around 300who were taught the following
							subjects:
							Quran studies
							Islamic studies
							Hadith (Sayings and actions ofthe
							prophet Mohamad (SAW)
							Tahfiid (Qur'an Memorisation)
							Sisters' classes:
							These classes have also continued in
							2020-2021.
							These classes have also continued in a hired
							building where about 40sisters meet once a
							week on a Friday to
							leam the following subjects:

Achiev	eme	nts and Pe	rformance
			SORP reference
				Quba masjid is now in the process	of
				looking at what services and projects the
				Muslim population in
Summary ofthe main achievements ofthe charity,			Para 1.20	Hillingdon needs. As per our objects and aims in the strategic plan we are in the
identifying	the	difference the		process ofdeveloping
charity's	work	has made to		or structures and programmes to suit the
the circumstances of its				needs ofour community.
beneficiaries and any wider				Madrasah (Islamic classes for children)
benefits to society as a				The Islamic classes for children continued
whole.				for these years.
				Over that period, we had Children	enrolled
				around 300who were taught the following
				subjects:
				.Quran studies
				Islamic studies
				Hadith (Sayings and actions ofthe
				prophet Mohamad (SAW)
				Tahfiid (Qur'an Memorisation)
				Sisters' classes:
				~""seclasses have also continued	in
				0-2021.

							Total donations expenditure incurred were
							E209,598, leaving a surplus ofE59,198in
							total funds.
							Donation income reduced by E153,274
							mainly due to covid-19 pandemic as the
							mosque was closed during lockdown and
							firm measures were taken by the trustees
							in further keeping the mosque closed
							despite easing ofthe lockdown measures.
							This resulted in reduction ofdonation
							income as a lot ofdonations is collected
							during the prayers and programs taking
							lace.
Statement	explaining			the		Para 1.22	The trustees recognize the need to hold
policy for	holding reserves						reserves to ensure the continuation ofour
stating why		they are		held			work during unforeseen circumstances. Our
							policy is to hold enough funds to meet
							operating costs ofthe mosque for at least
							six 6 months.
Amount ofreserves				held		Para 1.22	Total amount of reserves held during the
							year is E2,278,899,ofwhich E113,393is
							unrestricted funds, E78,107as restricted
							funds and E2,087,400 is buildings (part of
							restricted funds
Reasons for holding				zero		Para 1.22	No such policy in place.
reserves
Details of	fund materially				in	Para 1.24	No fund deficit during the year.
deficit
Explanation		ofany				Para 1.23	Despite reduction in donation income, the
uncertainties		about		the			trustees are optimistic that the charity will
charity continuing			as a				continue to operate, and they are ofthe
going concern							opinion to prepare accounts based on
							going concern basis. The trustees have
							highlighted that there are no such indication
							affecting the charity's going concern
							ca abili
Additional		information			(optional)
You ma	choose to			include		further statements	where relevant about
							The charity's main sources of income are
							donations by the Muslims of local
The charity's principal sources offunds (including						Para 1.47	community, madrassa and fund-raising activitias. This year there was also income
any fundraising)							from government grants as part offurlough
							scheme for employees. All the fund raising
							activities is carried out by staff, volunteers
							and trustees.
							The trustees have assessed the risks the
							charity faces and have drawn up a matrix
A description		ofthe		principal		Para 1.46	which identifies major risk by areas of
risks facing		the charity					activity, nature, likelihood of it occumng
							and measures put in place to manage
							them. The trustees revies such risks from
							time to time.
							The trustees are satisfied that sufficient
							s stemisin laceto mana esuchrisks.

Description ofcharity's
trusts:
Type of governing document	Para 1.25	The chanty is governed		by trust deed.
(trust deed, royal charter)
How is the charity	Para 1.25	The charity is constituted			as "Charitable
constituted 7		Incorporated	Organization		(CIO)".
(e.g unincorporated
association. CIO)
Trustee selection methods	Para 1.25	Trustees are	appointed	by a resolution		of
including details ofany		the trustees	passed at a	special meeting.
constitutional provisions e.g.		The trustees	meet as and when required				to
election to post or name of		discuss the objectives of			the charity and
any person or body entitled		assess grant	applications.
to appoint one or more
trustees

Chari	name			QUBA MASJID AND EDUCATION CENTRE
Other name the chari			uses
Re istered chari		number		1189923
Charity's	principal	address		Quba
				Unit C
				Golden Crescent
				Hayes
				UB3 1AQ

Names ofthe charit	Names ofthe charit	y trustees who m	anage the charity
Trustee name		Office (ifany)	Dates acted if not for whole ear	Name to a	ofperson (or body) entitled oint trustee ifan
Mataan Noh			Since 24.05.2012
Abdirahman			Since 24.05.2012
Mohamed	Yusuf
Abdikarim	Haji Ali		Since 02.05.2017
Said Khalif			Since 02.05.2017

Trustee	name		Dates	acted	ifnot	for	whole	ear
		None

Note 3				Analysis	Analysis	Analysis	Analysis	of	income	income	income	income	income
															Reemerged
															unrsstrlclsd	Income	sndnwmsnl
															funds	funds	funds	Torsi funds			Pr/or yssr
							Anal		sls											E	E
Donations		Donations			and		ills								26046	172269			198 315		351589
and legacies:		Gift Akl
		L acies
		General	grants provkled							by	govemmenuolher
		charities													5638	64835				70.472
		Membership				subscriptlons					and sponsorships
		which are		in		substance			donations
		Donated			cods,		facilities			and			services
		Other
														Total	31,684	237,104			268,788		351,589
Charitable
activities:
		Other
														Total
Other trading
activities:
		Other
														Total
Income from		interest	Income
Investments:		Dividend	income
		Rental and			leasin			income
		Oiher
														Total
Separate
material Item
ofIncome:
														Total
Othen		Conversion				ofendowment					funds			into income
		Gain on	disposal				ofa tangible						fixed asset held
		forchari		'sownuse
		Gain on	disposal				ofa programme							related
		investment
		Royalties ro rt		fmm the exploitation ' hts									of	intellectual
		Other
														Total
TOTAL INCOME															31684	237 104			268788		351589
Other information:
Ag income In the prior year (please provide description						was and	unrestricted amounts)					except for.			Some donations received are restrcled in nature (E13e,740) + Madressa income (E35,529) + JRS Furlough income related to staff cost for charitable activities and raisin oftunds E64835
Where any endowment fund						Isconverted				Into			Income In the
reporting	period, please		give the				reason		for the conversion.
Where any endowment fund is converted into income in the prior period, please give the reason for the convemion.																	NIA
Within the	Income items above the fogowlng											Items are
materlah (please disclose					the nature, amount								and	any prior
year amounts)

Note 5	Donated goods, facilities and services	Donated goods, facilities and services
			This year			Last year
			K
Seconded staff
Use ofproperty
Other
		This year		Last	ear
Please provide details	ofthe
accounting policy for the recognition and valuation ofdonated goods,		NIA		NIA
facilities and services.
Please provide details	of any
unfulfilled conditions	and other
contingencies attaching to resources		NIA		NIA
from donated goods and services not
recognised in income.
Please give details of	other forms of
other donated goods and services not recognised in the accounts, eg		NIA		NIA
contribution of unpaid	volunteers.

Note 6		Analysis ofexpenditure	Analysis ofexpenditure
				This	year				Last	year
									Reslruted
			Unrestricted	Restricted	Endowment			unnlalflcted	income	Endowment
Analysts			funds	Income funds	funds	Tolalfunds		funds	lands	funds	Total funds
Ex enditure on raisin		funds:				t					6
Incurred seeking donaUons						84	494		72832		72	832
Incurred seeking legades
Incurred seeking grants
Operating membership	schemes and
social lotteries
Siaging fundraising events
Fudraislng agents
Operating charity shops
Operating a trading company
undertaking non-charitable		trading
acUvg
Advertising, marketing,	dlred		mail and
									852			852
Start up costs Incurred	in	generating
new source offuture income
Database development	costs
Other trading adivities				20914		20	914		14744		14	744
Investment management		costs:
Portfolio mana ament costs
Cost of obtaining Investment			advice
Investment administration		costs
Intellectual property licendng			costs
Rent cogemion, property		repairs and
maintenance charges
Total expenditure on raising			funds	105,408		105,408			M,428		88.428
Expenditure on charitable activities:
Staff Cost				74 974		74	974		130.733		130733
Marketin IDes n/Advertisement				120			120
Professionalfee				4 580		4	580		10948		10	948
DonaUons									14329		14	329
Buildin construction
Building repairs				15148		15	148		91630		91	630
Legal fee				8442		8	442
Bank charges				15			15
Total expenditure on charitable
activities				103280		103280			248 289		248	289
Se rate material item		ofex ense
Total
Other
Total other expenditure

							ear				ear
		Activity	or	programme	Actlvhles undertaken dl	Grant funding of ac vltles	Support Costs	Total this year	Acuvitles undertaken	Grant funding of a vise	Support Costs	Total last year
Acsvi	I
Acsvi	2
Other
Total

Please explain	the	nature ofeach extraordinary	item	occurring
					This year	Last year
		Desert		tion	E	E
Extraordinary	item	1
			NIA
Extraordinary	item	2
			NIA
Extraordinary	item	3
			NIA
Extraordinary	item	4
			NIA
Total extrordinary		items

			Amount	received	Amount	paid out	Balance held at period end	Balance held at period end
Descriptionlname	ofparty	Related
		party (Yes	This year	Last year	This year	Last year	This year	Last year
		or No
NIA
		Total

ptionlname		Balance held at period end	Balance held at period end
		This year	Last year
NIA
	Total

This	year
	Support	cost	Raisin	funds	Activi	1	Activi	2	Activi	3	Grand total		Basis ofallocation
	exam	les											(Describe method)
Staff	costs			9,674							9,674
Accountancy		fee		2,950							2,950
Light	&Heat			4,153							4,153
Tei I	internet			622							622
Water+ Waste				857							857
PPS				338
Depreciation				12,997							12,997
				31,592							31,592
Total
Last	year
	Supportcost		Raisin	funds	Activi	1	Acdvi	2	Activi	3	Grand total		Basis ofallocation
	exam	les											iOescribe method)
Staff	costs			17,569							17,569
Accountancy		fee		3,500							3,500
Light	8 Heat			5,492							5,492
Tel I	internet			852							852
Business rate				916							916
PPS				706
Depreciation				19,184							19,184
				48.219							48,219	'
Total

vras paid pl	ease ent	er '0	' ln the appropriate boxfesj.
							This year	Last year
								K
Independent	examiner's		fees				1,200	1,200
Assurance	services	other than audit or independent		examination
Tax advisory fees
Other fees	(forexample:		financial advice, consultancy,		accountancy	services) paid	1,750	1,750
to the independent		examiner

Please confirm that although	the
scheme is accounted foras	a defined
contribution plan, itis a defined benefit		NIA
plan.
Please provide such information as is
available about the plan's surplus or
deficit and the implications,	ifany, for	NIA
the repordng charity for this	year and
last year, ifdifferent


			Analysis		institutions	Grants	to	individuals		Supportcosts		Total
Aciivi	or	ro'	1
		'
Activi	or		2
Adivi	or	ro'	3
Adivi	or	ro'ect 4
			Total
Please enler			"Hll" lfthe chartty does not identify andlor allocate				support costs.
13.2Grants			made	to institutions
											Please	provide
											details	ofcharity's
My chartty has made grants lo particular Insdtutlons context ofIts grantmaking. Delags ofthe institution						that am material In the supported, purpose ofthe				Yes	URL
grant	and total paid to each InstituUon				ls avagable on the charity's			web site.
										No	Provide detags below
				Names of Institution					Purpose		Total amount of rants aid 2
				None during the year

						Freehold land 8	Freehold land 8	Other land 8	ONce	Fixtures, fittings	Total
						buildings		buildings	Equipments	and equipment
At the beginning		ofthe year					2 100,000		30,034	86,169	2216203
Additions										2,504	2.504
Revaluations
Disposals
Transfers
At end ofthe	year						2,100,MO		30,034	88,673	2,218.707
14.2 Depreciation			and impairments
					Basis	SL(2%Straight		SLor RB	RB	RB	SLor RB
						Line	on building
							element)
					Rate					25%
At beginning	ot	the year							12,926	53,793	66,719
Disposals
Depreciation							12,600		4,277	8,720	25,597
Impairment
Transfers'
At end ofthe	year						12,600		17,203	62,513	92,316
14.3Net book		value
Net book value		at the beginning		ofthe year			2,100,000		17,108	32,376	2,149,484
Net book value		at	the end ofthe	year			2,087,400		12,831	26,160	2,126,391

				Research &	Patents and	Other	Total
				development	trademarks
At beginning	ofthe	year
Additions
Disposals
Revaluations
Transfers '
At end ofthe	year
15.2Amorttsatfon		and	impairments
			**Basis	SLor RB	SLor RB	SLor RB	SLorRB	Straight	Line
								( SL")	or
								Reducing
								Balance
								("RB")
			**Rate
At beginning	ofthe	year
Disposals
Amortisation
Impairment
Transfers*
At end ofyear

15.5 impairment
This year:
Please provide a description ofthe events and
cimumstances that led to the recognition orreversal ofan
impairment loss.
Last year:
Please provide a descrfpdon ofthe events and
circumstances that led to the recognition orreversal ofan
impairment loss.
15.6 Revaluation
Ifan accounting policy ofrevaluation is adopted, please provide:
	This year	Last year
the effective date ofthe revaluation
the name ofindependent valuer, ifapplicable
the methods applied
the canying amount that would have been recognised
had the assets been cerned under the cost model.
15.7 Other disclosures
(i) lfyourintangible asset was acquired by way ofgrant,
provide value on initial recognition and carrying amount
ofthe asset.
(ii) Details ofthe canying amounts ofany intangible
assets to which the charity has restricted tiVe or that are
pledged as secunty for liabilities.
(iil) Please provide the amount ofcontractual
commitments for the acquisition ofintangible assets.
(iv) State the amount ofresearch and development
expenditure recognised as expenditure in the year.
(v) Please detail the headingsin the SOFA in which a
charge for amordsadon ofintangible assets isincluded.

16.1 General	disclosures for all charities holding	heritage assets
		This year	Last year
(i) Explain the nature and scale of heritage assets held.		NIA	NIA
(li) Explain	the policy for the
acquisition, management	preservation, and disposal of heritage	NIA	NIA
assets.

At valuation	At cost Group	Total
Group A	6

Carrying	amount at the beginning	ofthe
period
Additions
Disposals
Depreciation/impairment

						Csslr 4caslr equlvaleels	Csslr 4caslr equlvaleels
Carrying (fair)		vates at	beginning		of
penod
Add: additions		to investments		during
period*
Less:dispose(a at canying value
Less: impairments
Add: Reversal		ofimpairments
Add/(deduct):		transfer	in/(out)	in	the
period
Add/(deduct):		net gain/(loss)		on
revaluation
Carrying (fair)		value at	end of	year
*Please specify additions resulting						from
acquisitions	through		business		combinations,		if
any.

This yean
Analysis ofinvestments
Cash orcash equivalents
Listed Investments
Investment properUes
Social investments
Other investmenls
Total
Grand total (Fair value at year end+Cost less Impairment)

Fair	value	at	year	cad	Cost	less	Impalrmeet
Fair	value	at	year	end	Cost	less	Impalnaent

17.3Ifyour charity holds Investment	properties,	please complete	the fogowlng
			This year	Last year
(I) Explain the methods and significant	assumpUons	in
determining the fair value of Investment cladty	property held by the		N/A	NIA
(U) Name or independent valuer, ifappacable, and relevant
quagflcatlons			NIA	NIA
(Ul) Provide detags ofany restrlcUons	on the abglty	to
realise Investment property oron the remittance of		income or
disposal proceeds			NIA	NIA
(iv) Explain any contractual obggatlons	forthe purchase,
construction or development ofinvestment property repalm, maintenance orenhancements		orfor	N/A	NIA

17.4 Please provide a breakdown ofcurrent asset investments,	17.4 Please provide a breakdown ofcurrent asset investments,	17.4 Please provide a breakdown ofcurrent asset investments,	Ifapplicable,	agreeing	agreeing	with the balance sheeL
Analysis ofcurrent asset Investments			Tale year			Last year
Cash orcash equivalents
Listed Investments
Investment properties
Social investments
Other investments
Total
17.5Guarantees
			This		ear		Last ear
Please provide details and amount oron behalf ofa third party	of any guarantee	made to		NIA			NIA
Name ofthe entity orentitles benentdng from those guarantees				N/A			NIA
Please explain how the guarantee	furthers the charity's aims			NIA			NIA

18.1 Please state the carrying amount ofsto activities.	ck and w	ork in p	rogress anal	ysed betwee	n
	Stock		Donated	goods
					Work in
For	For	resale	For	For resale	progress
distribution			distribution
Charitable activities:
Opening
Added in period
Expensed in period
Impaired
Closing
Other trading activities:
Opening
Added in pertod
Expensedin period
Impaired
Closing
Other:
Opening
Added in period
Expensed in period
Impaimd
Closing
Total this year
Total previous year
		This	year	Lastyear
18.2 Please specify the canylng amount of
any stocks pledged as security for liabilities

19.1	Analysis ofdebtors	Analysis ofdebtors
Trade	debtors
Prepayments		and accrued income
Other	debtors

This	year	Last	year
	28,091		28,091
	28,091		28,091;

ve)
This	year	Last year
	E	E

21.1 Movements In recognised provisions and funding	21.1 Movements In recognised provisions and funding	21.1 Movements In recognised provisions and funding	commitment	during	the period
						This year E		Last	year f
Balance atthe start ofthe reporting period
Amounts added in current period
Amounts charged against the provision In the	current		period
Unused amounts reversed during the period
Balance at the end ofthe reporting period
21.2 Please provide:				This	ear		Last	ear
-a brief description ofany obligations on the	balance
sheet and the expected amount and timing of resulting payments;				N/A			N/A
-an Indication ofthe uncertainties about the amount
or timing ofthose outgows; and
				N/A			N/A
-the amount ofany expected reimbursement,	stating
the amount of any asset that has been recognised		for
that expected reimbursement.				NIA			H/A
				This	ear		Last	ear
21/3 Forany funding commitment that Is not
recognised as a gabglty or provision, provide	dotage
ofcommitment made, the time frame ofthat
commitment, any performance-related conditions		and
details of how the commitment will be funded	(with			IV/A			N/A
contracts for capital expenditure separately
Identified).
21A Where unrestricted funds have been desIgnated
to a fund commitment, please disclose the nature		of		H/A
any amounts designated and the likely Umlng	of	that
expenditure.

		This year	Last year
Please provide details ofthe nature ofthe		N/A	N/A
event
Provide an estimate ofthe financial effect
ofthe event or astatement	that such an	N/A	N/A
estimate cannot be made

								OI	m	'0		ol Cfl	CO
			Ol					0	E	p	W	Ol	CO	Cfl		I Cfl CII
			Ol
			C						o0	N
									IO
									N	Ol
									C	N 0
									OI
			04						Cf
			'0
			C
			0 0							N '0				CI CI ID CII
			CO
			.C CO		Ol.C								'lC
			C IO IO4l IO		0 '0					OI E0 0L	Ill		CI CII
					C
		0 I CO C	L Ol0 '0		Ol 8C		'00 IL	Nr '0 IO 0 OIIO CN«0 ll				CI		CI CI fo CO fo CII
		0 CL	N O.													'0N 0
		I-Z IU	o						NC0							IL 80
		IL K							0
			Ol
			IO						'0
		CO C
		'0	IO N ON
		N L	~ .C	IO0 OI					IL
	N '0 C	C N 0C	e Q «0 08 '0 C Ol		IO OI IO C C				~- IL' IL D I- g 0
	IO	N '0 C	IO 0	Q ~0
	O			0
		OI	'S
		N	0
		E 0	8 'C	N '0
~	I Cff N0	fO IO 0	IO.O 0 IO Q.	o IO CO	CL OI Q.	IO C					N Ol E N C C,O 17 m C L0 IL Cl		C0 N00 Cl	'0 Co	IO 'S0

This ea	r
			Reason	for	transfer	and where endowment	is converted to income,	Amount
						le al power for its conversion
Between	unrestricted	and
restricted	funds					None
Between	endowment	and
restricted	funds					None
Between	endowment	and
unrestricted funds						None
Last ear
			Reason	for	transfer	and where endowment	is converted to income,	Amount
						legal power for its conversion
Between	unrestricted	and
restricted	funds					None
Between	endowment	and
restricted	funds					None
Between	endowment	and
unrestricted funds						None

27.4 Designated funds
This ear
Planned use	Purpose	ofthe	designation		Amount
Last ear
Planned use	Purpose	ofthe	desi	nation	Amount

					Amounts	paid or benefit	value
		Legal authorhy	(eg	RemuneraUon	Pension	Resundsncy	Other	TOTAL
Name oftrustee		order, governing document)			cohtrluhUhh	(incluulna lhhh hf
						omchyex
Please give detags of	why mmuneratlon	orother
employment benegm	were paid.
Whew an exgratia payment hss been		made toa trustee,
pmvide an explanation	ofthe nature ofrhe payment

note. Ifthere are no uansacdons to mpo enter "False".	note. Ifthere are no uansacdons to mpo enter "False".	note. Ifthere are no uansacdons to mpo enter "False".	rb please enter "True" In the box below	rb please enter "True" In the box below	. Itthere are transacd	ons ta mporb pl
No trustee expenses have been incurred			(True orFalse)			TRUE
		Type otexpenses	reimbursed		This year	Last year
Travel
Subsistence
Accommodation
Other (please specify):
				TOTAL
Please provide	the number oftrustees reimbursed			for expenses or who
had expenses	paid by	the charity

Lastyesr
There have been no	related party transactions in the reporting		period (True	or False)		TRUE
						Amounts
Name ofthe trustee or related party	Relationship tocharily	Oescrlptlon ofthe transaction(s)	Amount	Balance at period end	Provision for bad debts at period end	vnltten og during reporting
						erlod