CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examiner's Report Report to the trustoesl members of CHAThAM AND ROCHESTER MUSLIM COMMirrEE On accounts for the year ended 3010612022 Charity no (If any) 1193321 Set out on pages I report to the trustees on my examination of the xctsunts of the atrtwe afity {Ihe Trusf) for the year ended 3010612022. Responslbllftles and As the tharity trustees of the Trust. you are resp)nsible for the preparation basis of report of the a￿Unts in accordan￿ with the requirements of the Charities Act 2011 (Ihe A(Y}. I report in resped of my examination of the Trust's accounts carried out under se(#ion 145 of the 2011 AGI and in carrying out my examinats'on. I have foltowed the applicable Directions given by the Charity Commission under section 145(5){b) of the Ad. I have ￿rn￿ed my examination. I confim that no material matters have come to my attention in connectM)n with the examinalion which gives me cause to believe that in. any material respeGt'. accounting records were not kept in accordance %Mth section 130 of the Act or the accounts not ￿0[d with the accounting records Independent examiner's ststement I have no c￿rns ￿K1 have come ￿rosS no other matters in connectbon wrth the examination to whth attention should be drawn in order to enable a proper understanding of the accounts to be reached. ' Please delete the wo￿$ in brdd(ets if they do not apply. Slgned: Dats: Name: owz Relevant professional quallficatlonlsl or body (rfany): Address: RYALLS HMB CF14ATEReDCERnFleDACCCXMAPIts 97 EV1P￿rON D ESTER LE55VH Ttl *AX 011625)If Section B Disclosure Onty complète rf the examiner needs to hwjh1￿ht matters of conGem (see CC32. Independent examination of charty accounts: dIrect￿nS and gumlance for examiners). IER October 2018 Glve here brlef details of any Items that the examiner wishes to disclos•. NONE IER October 2018 # **CHARITY REGISTRATION NUMBER 1193321 CHATHAM AND ROCHESTER MUSLIM COMMITTEE** **FINANCIAL STATEMENTS 30 JUNE 2022** ## **CHATHAM AND ROCHESTER MUSLIM COMMITTEE** ## **FINANCIAL STATEMENTS PERIOD TO 30 JUNE 2022 CONTENTS PAGE** Trustees Annual Report Statement of Financial Activities 4 Balance Sheet 5 Notes 6-9 ## **CHATHAM AND ROCHESTER MUSLIM COMMITTEE** ## **TRUSTEES ANNUAL REPORT PERIOD TO 30 JUNE 2022** The Trustees have pleasure in presenting their report and the unaudited financial statements of the Charity for the period to 30 JUNE 2022. ## **REFERENCE AND ADMINISTRATIVE DETAILS** **Registered charity name** CHATHAM AND ROCHESTER MUSLIM COMMITTEE ## **CHARITY REGISTRATION number** 1193321 **Registered office:** 77 DALE STREET, CHATHAM, KENT ME4 6QG ## **THE Trustees** The Trustees who served the charity during the period were as follows: Shahidur Rahman Amir Ahmed Shereif Quraishi Ikbal Ahmed Abdul Hamid Monjur Ahmed Resigned 18/09/2022 ## **Charity advisors** Fusion Consulting Services Ltd 398A East Park Road, Leicester, LE5 5HH ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** CHATHAM AND ROCHESTER MUSLIM COMMITTEE is a Charitable Incorporated Organisation (CIO) governed by its constitution dated 29[th] January 2021 and was registered with the Charity Commission on the 29[th] January 2021. ## **OBJECTIVES AND ACTIVITIES** The objectives of the organisation, as set out in its governing document are: ## (1) To advance the religion of Islam, by means of, but not exclusively, promoting the teachings and tenets of Islam, provision of facilities for worship and provision of facilities for Islamic education, in accordance with the teachings of the Qur’aan and the Sunnah of the Prophet Muhammad (Peace Be Upon Him) as defined and interpreted by the Hanafi Deobandi School of Thought (“Doctrine”); ## (2) To relieve financial hardship among the poor, the underprivileged, victims of natural and manmade disasters and people in need, by means of, but not exclusively, making grants or loans for providing or paying for items, equipment, treatment, services and facilities for the benefit of the said persons. The charity aims to advance the religious needs of local Muslim community via the operation of a Mosque and Maktab facility, and also aims to relieve hardship of needy persons. **- 1 –** ## **CHATHAM AND ROCHESTER MUSLIM COMMITTEE TRUSTEES ANNUAL REPORT** _**(continued)**_ **PERIOD TO 30 JUNE 2022** ## **ACHIEVEMENTS AND PERFORMANCE** During the year, CHATHAM AND ROCHESTER MUSLIM COMMITTEE has taken over the operation and activities from the unincorporated charity, including: - the Mosque and Maktab facility for local public - Tarawih prayers during Ramadhan, as well as multiple sessions of Eid-ul-Fitr and Eid-ul-Adha prayer congregations. - fundraising for Masjid renovation and, should sufficient funds allow, repayment of the Masjid loan facility. - renovation works in the 2021-2022 period, which were subsequently fully completed to the required standards in the 2022-2023 period. A full breakdown for accounts purposes will be provided in the 2022-2023 annual accounts. - renovation works, including improvements to our conservatory area, along with adequate insulation to minimise heat loss. The works have ensured that the new layout is more flexible and user-friendly for both our worshippers and Maktab classes. Full top to bottom painting and decoration works were undertaken and finished off with new higher quality carpets throughout the Masjid, for the comfort of our worshippers and attendees. - Distribution of Sadaqah, Zakaat and Fitrah grants to those in need and eligible to receive such funds. The activities have helped us to advance Islam for public benefit and support those in financial hardship. ## **PUBLIC BENEFIT STATEMENT** The activities have helped us to advance Islam for public benefit and support those in financial hardship. The trustees have considered the general guidance on public benefit issued by the Charity Commission and has taken due regard of that guidance. The trustees consider that they are satisfied that they are acting in accordance with that guidance and are making a real difference for the benefit of the public. ## **FINANCIAL REVIEW** CHATHAM AND ROCHESTER MUSLIM COMMITTEE had secured incoming funds totalling £551,345 during the year from public donors, maktab fees, rental income, and gifts from the transfer of activities and assets from unincorporated charity CRMC (Charity No. 1173229). As part of the transfer, the charity took over the assets (£564,933) liabilities of all creditors (£46,355) of the unincorporated charity. This resulted in a net grant of £518,578 recorded as income for the period. The gifts to the charity were unrestricted for the general use of the charity and to further the purposes of the charity. During the year, the charity had expenditure of £11,147, the majority of which (£8,857) was staff costs. This level of expenditure was reasonable for the period as the expenditure was only incurred after the date of the transfer (06 April 2022) of all activities from the unincorporated charity. The charity had unrestricted reserves (excluding the fixed assets) of £37,242 at the end of the year, of which the charity intends to retain £10,000 for administration and operational costs for 3 months. - **2 -** CHATHAM AND ROCHESTER MUSLIM COMMirrEE TRUSTEES ANNUAL REPORT Icontlnu•dJ PERIOD TO 30 JUNE 2022 PLANS FOR FUTURE PERIODS Future plans are to continue lo provide the Masjid and Maklab facililies. and to distribute the charitable funds lo the needy as and when funds are raised for this purpos6. RESPONSIBILITIES OF THE TRUSTEES The charity's trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance wlh applicable law and United Kin9dom AGcounling Standards (United Kingdom Generally Accepted Accounting Practice). Th8 law applicable to charities in England and Wales requires the trustees lo prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for Ihat period. In preparing these financial stat6menls, the trustees ar6 required lo.. select suitable accounting policies 8nd then appty them consislenlty. observe the methods and principles in the Charities SORP: makejudgements and estimates that are reasonable and prudent; slate whether applicable accounting standards have been followed. subject lo any material departures disclosed and explained in the financial statements., prepare Ihe financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation. The Iruslees are responsible for keeping proper accounting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them to ensure that the financial statements comply with the regulations made under the Charities Act 2011. The trustees are also responsible for safeguarding the assets of the Charity and hence for tsking reasonable steps for Ihe prevention and detection of fraud and other irregularities. APPROVAL Thls report was approved by the Trustees on 2610612023 and is signed on their behaw by trustee(s)'. Name.. fig/ 4•/64/- Signature- ## **CHATHAM AND ROCHESTER MUSLIM COMMITTEE STATEMENT OF FINANCIAL ACTIVITIES (SOFA) PERIOD TO 30 JUNE 2022** |||||**Total Funds**| |---|---|---|---|---| |||**Unrestricted**|**Restricted**|**Period to**| |||**Funds**
|**Funds**|**30 Jun 22**| ||**Note**|**£**|**£**|**£**| |**INCOME from**||||| |donations and legacies|
**2**|**543,279**|**-**|**543,279**| |charitable activities|
**3**|**5,657**|**-**|**5,657**| |other trading activity||||| |Investment income|
**4**|**2,409**|**-**|**2,409**| |Other income||**-**|**-**|**-**| |**Total**||**551,345**|**-**|**551,345**| |**EXPENDITURE**||||| |on raising funds|**5**|**145**|**-**|**145**| |charitable activities|**6**|**11,926**|**-**|**11,926**| |other expenditure|**7**|**960**|**-**|**960**| |**Total**||**13,031**|**-**|**13,031**| |Net Income before Tax||**538,314**|**-**|**538,314**| |Tax payable||**-**|**-**|| |Net income after Tax||**538,314**|**-**|**538,314**| |Net gains/losses on assets||||| |
**NET INCOME**||**538,314**|**-**|**538,314**| |Transfers between funds||||| |||**-**|**-**|**-**| |Net movement in funds||||| |||**-**|**-**|**-**| |**Reconciliation of funds**||||| |Total funds brought forward||**-**|**-**|**-**| |**Total funds carried**||**538,314**|**-**|**538,314**| |**forward**||||| **-4-** CHATHAM AND ROCHESTER MUSLIM COMMITTEE BALANCE SHEET PERIOD TO 30 JUNE 2022 Total Fund8 Porlod to 30 Jun 22 Unrestrlcted Restrlctod Fund8 Funds Nolo FIXED ASSETS Freehold Properties Fixtures, Fillings & Equipment 500,000 1,072 500,000 1,072 501,072 501,072 TOTAL FIXED ASSETS CURRENT ASSETS Cash in hand and bank 73,119 73,119 Totsl 73,119 73,119 LIABILITIES Creditors falling due within 10 one year 35,877 Net curr8nt assets 37,242 Totsl assets less current 37,242 Total Not Assots 538,314 The funds of tho charity Unrestricted funds Reslricled funds 538,314 Total 538,314 Thes8 accounts were approved by the Trustees on 2610612023 and are signed on their behalf by Iruslee{sl.' Name.. Signature: 2 70*/23 26106/702J CHARITY REGISTIUTION Number. 1193321 ## **CHATHAM AND ROCHESTER MUSLIM COMMITTEE NOTES TO THE FINANCIAL STATEMENTS PERIOD TO 30 JUNE 2022** ## **1. ACCOUNTING POLICIES** ## **a) Basis of accounting** The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. The accounting policies are relevant to the size and nature of the charity's income for the period. The charity constitutes a public benefit entity as defined by FRS 102. ## **b) Fund accounting** Unrestricted funds are general funds that are available for use at the trustees' discretion in furtherance of any of the objectives of the charity. Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose and the restriction means that the funds can only be used for specific projects or activities. ## **c) Incoming resources** Voluntary income, including donations, gifts and legacies and grants that provide core funding or are of a general nature, are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. ## **d) Resources expended** Expenditure is recognised when a liability is incurred. Costs of raising funds are those costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds. ## **e) Depreciation** Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: - 20% per year of the cost of the tangible fixed asset. **-6-** ## **CHATHAM AND ROCHESTER MUSLIM COMMITTEE NOTES TO THE FINANCIAL STATEMENTS (continued) PERIOD TO 30 JUNE 2022** ## **2. INCOME - DONATION & LEGACIES** ||**Unrestricted Restricted**|**Unrestricted Restricted**|**Total Funds**| |---|---|---|---| ||**Funds**|**Funds**|**2022**| ||**£**|**£**|**£**| |**Donations**|||| |Donations|24,701|-|24,701| |**subtotal**|**24,701**|**-**|**24,701**| |**Grants**|||| |CRMC (Trust)|||| |Assets – Properties & Cash|
564,933|-|| |at bank and in hand|||| |Less Liabilities|46,355|-|| |**subtotal**|**518,578**|**-**|**518,578**| ||**__________**|**_________**|**__________**| |**TOTAL**
|**543,279**|**-**|**543,279**| |**3. INCOME – Charitable Activities**|||| ||**Unrestricted Restricted**||**Total Funds**| ||**Funds**|**Funds**|**2022**| ||**£**|**£**|**£**| |**Charitable Activities**|||| |Maktab Fees|5,657|-|**5,657**| ||______|______|**______**| |**Total**|**5,657**|**-**|**5,657**| ## **4. INCOME – Investment Income** ||**Unrestricted**|**Restricted**|**Total Funds**| |---|---|---|---| ||**Funds**|**Funds**|**2022**| ||**£**|**£**|**£**| |**Investment Income**|||| |Rent|2,400|-
|2,400| |Bank Interest|9|-|9| ||______|____|**______**| |**Total**|**2,409**|**-**|**2,409**| **-7-** ## **CHATHAM AND ROCHESTER MUSLIM COMMITTEE NOTES TO THE FINANCIAL STATEMENTS (continued) PERIOD TO 30 JUNE 2022** ## **5. EXPENDITURE – On Raising Funds** ||**Unrestricted**|**Restricted**|**Total Funds**| |---|---|---|---| ||**Funds**|**Funds**|**2022**| ||**£**|**£**|**£**| |**On Raising Funds**|||| |Property Repairs|145|-|**145**| |**Total**|**145**|**-**|**145**| ## **6. EXPENDITURE - Charitable Activities** ||**Unrestricted**|**Restricted**|**Total Funds**| |---|---|---|---| ||**Funds**|**Funds**|**2022**| ||**£**|**£**|**£**| |**Charitable Activities**|||| |Wages & Salaries|8,857|-|8,857| |Repairs & Maintenance|1,616|-|1,616| |Utilities & Rates|814|-|814| |Telephone & Internet|307|-
|307| |Depreciation|268|-
|268| |Bank Charges|38|-
|38| |Sundries|26|-|26| ||**________**|**_______**|**_______**| |**TOTAL**|11,926|**-**|11,926| ## **7. EXPENDITURE – Other Expenditure** ||**Unrestricted**|**Restricted**|**Total Funds**| |---|---|---|---| ||**Funds**|**Funds**|**2022**| ||**£**|**£**|**£**| |**Governance Costs**|||| |Accountancy|960|-|960| ||**_____**|**____**|**_____**| |**TOTAL**|**960**|**-**|**960**| ## **8. Staff Disclosures** The charity contracted with several part-time staff to assist in the delivery of charitable activities which is attributable across all the projects equally. The total cost of staff for the period was £8,857. Total number of staff employed during the period is 6. No staff member was paid more than £60,000 during the period. **-8-** ## **CHATHAM AND ROCHESTER MUSLIM COMMITTEE NOTES TO THE FINANCIAL STATEMENTS (continued) PERIOD TO 30 JUNE 2022** ## **9. FIXED ASSETS** |**9. FIXED ASSETS**||||||| |---|---|---|---|---|---|---| ||**Unrestricted**|**Restricted**||**Period**||**to**| ||**Funds**|**Funds**||**30 Jun**||**22**| ||**£**|**£**||||**£**| |Freehold Property|500,000|||500,000||| |Fixtures, Fittings & Equipment|1,072||||1,072|| |**TOTAL FIXED ASSETS**|**501,072**|**-**||**501,072**||| |**10. LIABILITIES: Amounts falling due**|**within one year**|||||| ||**£**|||||| |Loans|32,000|||||| |Taxation & Social Security Costs|920|||||| |Trade creditors|2,700|||||| |Other creditors|257|||||| ||=====|||||| ||35,877|||||| |**11. DEPRECIATION**||||||| ||**Freehold Buildings**||**Fixtures, Fittings**||
**Total**|| ||||**& Equipment**|||| ||**£**||**£**||**£**|| |**Cost**||||||| |As at 29/01/2021|**-**||**-**||**-**|| |Additions|**500,000**||**1,340**|||**1,340**| |As at 30 June 2022|**500,000**||**1,340**||**501,340**|| |**Depreciation**||||||| |As at 29/01/2021|||**-**||**-**|| |Charge for the year 20%|||**268**|||**268**| |As at 30 June 2022|||**268**|||**268**| |**Net Book Value**||||||| |As at 29/01/2021|**-**||**-**||**-**|| |As at 30 June 2022|**500,000**||**1,072**||**501,072**|| **- 9 -** ## **CHATHAM AND ROCHESTER MUSLIM COMMITTEE NOTES TO THE FINANCIAL STATEMENTS (continued) PERIOD TO 30 JUNE 2022** ## **12. CONNECTED PARTY TRANSACTIONS** There were no payments made to any trustee or connected person during the period for any remuneration or expenses. During the period the Charity received donations/gift of assets (including freehold property) from the unincorporated charity as part of the transfer to this charity totalling £518,578. This amount was net of liabilities taken over by the charity as part of the transfer. The trustees also acted as trustees of the unincorporated charity during the transfer. The donation/gift of 2 freehold properties were valued at market value. **- 10 -**