**CHARITY REGISTRATION NUMBER: 1190387** ## **Lammack Community Association Unaudited Financial Statements** **31 March 2021** ## **KAROLIA LIMITED** Chartered Certified Accountants Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ ## **Lammack Community Association** ## **Financial Statements** ## **Period ended 31 March 2021** ||**Page**| |---|---| |Trustees' annual report|**1**| |Independent examiner's report to the trustees|**3**| |Statement of financial activities|**4**| |Statement of financial position|**5**| |Notes to the financial statements|**6**| **Lammack Community Association** ## **Trustees' Annual Report** ## **Period ended 31 March 2021** The trustees present their report and the unaudited financial statements of the charity for the period ended 31 March 2021. ## **Reference and administrative details** **Registered charity name** Lammack Community Association **Charity registration number** 1190387 **Principal office** Flat 7 Whinney Lane Blackburn Lancashire BB2 7BX **The trustees** Mr Imraan Rawat (Appointed 13 July 2020) Mr Daud Ugradar (Appointed 13 July 2020) Mr Zubeir Patel (Appointed 13 July 2020) Mr Sajid Patel (Appointed 13 July 2020) Dr Haroon Sidat (Appointed 13 July 2020) Mr Suhul Bux (Appointed 13 July 2020) **Independent examiner** Ahmed Adam Karolia Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ ## **Structure, governance and management** The charity is governed under a board of Trustees which includes a Chairman, Secretary & Treasurer. ## **Objectives and activities** The objectives of the Lammack Community Association (LCA) are to provide a space for Muslims to perform their daily prayers and to deliver events to educate the local community on aspects of Islam. In FY2021 there was a natural restriction on the activities we could deliver, however we did provide a safe space for Muslims to perform their daily prayers in accordance with Covid-19 guidelines. In addition to this, there were several religious lectures broadcasted via YouTube and radio for both men and women on topics such as 'Stories of the Prophets' and Islamic jurisprudence. When restrictions were lifted there were two main events which took place: a meet and greet was arranged for the men with tea and biscuits etc., and the regular women's 'Life of the Prophet' restarted at the Prayer Room. **1** ## **Lammack Community Association** **Trustees' Annual Report** _**(continued)**_ ## **Period ended 31 March 2021** ## **Achievements and performance** The main achievements for FY 2021 were securing a large sports hall facility to perform Ramadhan evening prayers in a safe manner, and promoting the work local and international charities are doing within the local and international arenas to support Muslims in need. There was also considerable focus on ensuring good communication with local Muslims to ensure they continued to feel part of the local community: organising lectures, arranging meet and greets, communicating prayer times and local important events. Through feedback it is apparent that local Muslims continue to build a strong connection with the Prayer Room and support the activities being organised. ## **Financial review** In FY 2021 LCA received donations totalling £6,655, majority of which was received via regular standing order payments, with the remainder being collected as cash donations made at the Prayer Room. Further to this £4,050 was spent as salaries paid to the imam. ## **Plans for future periods** As Covid-19 restrictions ease, the aim is to return to as normal a programme of events as possible. This will hopefully involve more face to face lectures, women's social events, continuation of local community events with non Muslim stakeholders, visits from eminent Muslim scholars etc. In terms of space, the aim is to undertake consultation with local Muslims regarding sourcing a larger property if required. The trustees' annual report was approved on 24 January 2022 and signed on behalf of the board of trustees by: Mr Imraan Rawat Trustee **2** ## **Lammack Community Association** ## **Independent Examiner's Report to the Trustees of Lammack Community Association** ## **Period ended 31 March 2021** I report to the trustees on my examination of the financial statements of Lammack Community Association ('the charity') for the period ended 31 March 2021. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all 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: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content 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. Ahmed Adam Karolia Independent Examiner Suite 28 Blackburn Enterprise Centre Furthergate Blackburn Lancashire BB1 3HQ 24 January 2022 **3** ## **Lammack Community Association** ## **Statement of Financial Activities** ## **Period ended 31 March 2021** |||**2021**|**2021**| |---|---|---|---| |||Unrestricted|| |||funds|**Total funds**| ||**Note**|**£**|**£**| |**Income and endowments**|||| |Donations and legacies|**4**|6,655|6,655| |||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ| |**Total income**||6,655|6,655| |||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶| |**Expenditure**|||| |Expenditure on charitable activities|**5,6**|4,166|4,166| |||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ| |**Total expenditure**||4,166|4,166| |||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶| |||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ| |**Net income and net movement in funds**||2,489|2,489| |||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶| |**Reconciliation of funds**|||| |Total funds brought forward||–|–| |||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ| |**Total funds carried forward**||2,489|2,489| |||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. **The notes on pages 6 to 9 form part of these financial statements.** **4** ## **Lammack Community Association** ## **Statement of Financial Position** ## **31 March 2021** |||**2021**| |---|---|---| ||**Note**|**£**| |**Current assets**||| |Cash at bank and in hand||29,617| |||ৄৄৄৄৄৄৄৄ| |**Net current assets**||29,617| |||ৄৄৄৄৄৄৄৄ| |**Total assets less current liabilities**||29,617| |||৶৶৶৶৶৶৶৶| |**Funds of the charity**||| |Unrestricted funds||29,617| |||ৄৄৄৄৄৄৄৄ| |**Total charity funds**|**10**|29,617| |||৶৶৶৶৶৶৶৶| These financial statements were approved by the board of trustees and authorised for issue on 24 January 2022, and are signed on behalf of the board by: Mr Imraan Rawat Trustee **The notes on pages 6 to 9 form part of these financial statements.** **5** **Lammack Community Association** ## **Notes to the Financial Statements** ## **Period ended 31 March 2021** ## **1. General information** The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Flat 7 Whinney Lane, Blackburn, Lancashire, BB2 7BX. ## **2. Statement of compliance** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. ## **3. Accounting policies** ## **Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Going concern** There are no material uncertainties about the charity's ability to continue. ## **Judgements and key sources of estimation uncertainty** The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. **6** **Lammack Community Association** ## **Notes to the Financial Statements** _**(continued)**_ ## **Period ended 31 March 2021** **3. Accounting policies** _**(continued)**_ ## **Incoming resources** All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## **Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. ## **Financial instruments** A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. **7** **Notes to the Financial Statements** _**(continued)**_ ## **Lammack Community Association** ## **Period ended 31 March 2021** ## **3. Accounting policies** _**(continued)**_ ## **Financial instruments** _**(continued)**_ Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. ## **4. Donations and legacies** |||Unrestricted|**Total Funds**| |---|---|---|---| |||Funds|**2021**| |||£|**£**| ||**Donations**||| ||Donations receivable|6,655|6,655| |||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶| |**5.**|**Expenditure on charitable activities by fund type**||| |||Unrestricted|**Total Funds**| |||Funds|**2021**| |||£|**£**| ||Charitable activities|4,166|4,166| |||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶| **8** **Notes to the Financial Statements** _**(continued)**_ ## **Lammack Community Association** ## **Period ended 31 March 2021** ## **6. Expenditure on charitable activities by activity type** |||Activities|| |---|---|---|---| |||undertaken|**Total funds**| |||directly|**2021**| |||£|**£**| ||Charitable activities|4,166|4,166| |||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶| |**7.**|**Analysis of support costs**||| |||Analysis of|| |||support costs|| |||activity 1|**Total 2021**| |||£|**£**| ||Staff costs|4,050|4,050| ||General office|116|116| |||ৄৄৄৄৄৄৄ|ৄৄৄৄৄৄৄ| |||4,166|4,166| |||৶৶৶৶৶৶৶|৶৶৶৶৶৶৶| ## **8. Staff costs** The average head count of employees during the period was 1. No employee received employee benefits of more than £60,000 during the year (2020: Nil). ## **9. Trustee remuneration and expenses** No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. ## **10. Analysis of charitable funds** ## **Unrestricted funds** ||||||**At**| |---|---|---|---|---|---| ||At||||**31 March 202**| ||1 April 2020|Income|Expenditure|Transfers|**1**| ||£|£|£|£|£| |General funds|–|6,655|(4,166)|27,128|29,617| ||৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶| |**Analysis of net assets between funds**|||||| |||||Unrestricted|**Total Funds**| |||||Funds|**2021**| |||||£|**£**| |Current assets||||29,617|29,617| |||||৶৶৶৶৶৶৶৶|৶৶৶৶৶৶৶৶| ## **11. Analysis of net assets between funds** **9**