## **Trustees’ Annual Report for the period**
**From** 13 September 2021 **to** 31 August 2022
**Charity name:** Masjid Ilyas Trust
**Charity registration number:** 1195802
## **Objectives and Activities**
**----- Start of picture text -----**
SORP reference
Summary of the Para 1.17 To advance the Islamic religion as
purposes of the charity preached and exemplified by the
as set out in its Quran and Sunnah of the Prophet
governing document Mohammed (PBUH).
To advance the Islamic education.
To promote the unity of Muslims
Trust has appointed Imams who
ensure that it is run according to Fiqa
Hanfia
Summary of the main Para 1.17 and Daily five-time prayers
1.19
activities in relation to Weekly Friday speech and prayer
those purposes for the Complete Quran recitation in month
public benefit, in of Ramadhan.
particular, the activities, Lectures by scholars
projects or services Islamic functions and festivals for all
identified in the age group
accounts.
Statement confirming Para 1.18 Trustees have followed the Guidance
whether the trustees from the Charity Commission
have had regard to the
guidance issued by the
Charity Commission on
public benefit
**----- End of picture text -----**
## **Additional information (optional)**
You may choose to include further statements where relevant about:
SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related
investment Para 1.38 Contribution made by volunteers Other
## **Achievements and Performance**
**----- Start of picture text -----**
SORP reference
Summary of the main The Charity has held the lectures to
achievements of the promote the religion awareness
charity, identifying the
difference the charity’s Para 1.20
work has made to the
circumstances of its
beneficiaries and any
wider benefits to society
as a whole.
**----- End of picture text -----**
## **Additional information (optional)**
You may choose to include further statements where relevant about:
**----- Start of picture text -----**
Achievements against Para 1.41
objectives set
Performance of
fundraising activities Para 1.41
against objectives set
Investment performance Para 1.41
against objectives
**----- End of picture text -----**
Other
## **Financial Review**
**----- Start of picture text -----**
Review of the charity’s Para 1.21 The charity has the adequate cash
financial position at the balance to run its activities.
end of the period
Statement explaining the Para 1.22 The funds are held to pay for the
policy for holding activities which will be carried out to
reserves stating why they achieve the object of the charity.
are held
Amount of reserves held Para 1.22 £454,262
Reasons for holding zero Para 1.22 NA
reserves
Details of fund materially Para 1.24 NA
in deficit
Explanation of any Para 1.23 NA
uncertainties about the
charity continuing as a
going concern
**----- End of picture text -----**
## **Additional information (optional)**
You may choose to include further statements where relevant about:
**----- Start of picture text -----**
The charity’s principal Donations
sources of funds Para 1.47
(including any
fundraising)
Investment policy and
objectives including any Para 1.46 There is no investment policy and
social investment policy funds will be utilised to pay for the
adopted activities of the charity to achieve the
objectives.
A description of the Para 1.46 There are no such risks.
principal risks facing the
charity
Other
**----- End of picture text -----**
## **Structure, Governance and Management**
**----- Start of picture text -----**
Description of charity’s
trusts:
Type of governing Para 1.25 Trust Deed
document
(trust deed, royal
charter)
How is the charity Para 1.25 CIO
constituted?
(e.g unincorporated
association, CIO)
Trustee selection Para 1.25 Trustee selection is done by Chair after
methods including details consultation with other trustee
of any constitutional members.
provisions e.g. election to
post or name of any
person or body entitled
to appoint one or more
trustees
**----- End of picture text -----**
## **Additional information (optional)**
You may choose to include further statements where relevant about:
**----- Start of picture text -----**
Policies and procedures
adopted for the induction Para 1.51
and training of trustees
The charity’s
organisational structure Para 1.51
and any wider network
with which the charity
works
Relationship with any Para 1.51
related parties
Other
**----- End of picture text -----**
## **Reference and Administrative details**
**----- Start of picture text -----**
Charity name MASJID ILYAS TRUST
Other name the charity
uses
Registered charity 1195802
number
**----- End of picture text -----**
**----- Start of picture text -----**
Charity’s principal 1 Stamford Hill
address London
N16 5TU
**----- End of picture text -----**
## **Names of the charity trustees who manage the charity**
**----- Start of picture text -----**
Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
Shokatalli
1 Dawood Valli
Maljee
Ibrahim Ahmed
2
Shaikh
Solad Sakandar
3
Mohammed
Molvi Noorul
4
Haque
5 Aqeel Abid Lone
Muhammad
6
Abdur Rahman
7 Nasir Kanchwala
Muhammad Ata-
8
Ullah
9
10
11
12
13
14
15
16
17
18
19
20
**----- End of picture text -----**
Corporate trustees – names of the directors at the date the report was approved **Director name**
Name of trustees holding title to property belonging to the charity
**Dates acted if not for whole**
**Trustee name**
## **year**
## **Funds held as custodian trustees on behalf of others**
**----- Start of picture text -----**
Description of the assets NA
held in this capacity
Name and objects of the NA
charity on whose behalf
the assets are held and
how this falls within the
custodian charity’s
objects
Details of arrangements NA
for safe custody and
segregation of such
assets from the charity’s
own assets
**----- End of picture text -----**
## **Additional information (optional)**
**Names and addresses of advisers (Optional information) Type of Name Address adviser**
**Name of chief executive or names of senior staff members (Optional information)**
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
NA
## **Other optional information**
## **Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Signature(s) Full name(s)** Shokatalli Dawood Valli Maljee **Position (eg** Chair **Secretary, Chair, etc)**
**Date** 05/07/2023
||MasjidIlyas trust|MasjidIlyas trust|MasjidIlyas trust|1195802|||
|---|---|---|---|---|---|---|
||Annual accounts for theperiod||||||
||Period start
date:13/09/2021||**To**|Period end date:
31/08/2022|||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
1
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||454,310|-|-|454,310|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-||-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||454,310|-|-|454,310|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||298|-|-|298|-|
|||298|-|-|298|-|
||||||||
|||454,012|-|-|454,012|-|
|||-|-|-|-|-|
|||454,012|-|-|454,012|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||454,012|-|-|454,012|-|
||||||||
|||-|-|-|-|-|
|||454,012|-|-|454,012|-|
||||||||
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01|
**Restricted**
**income**
**funds**
**£**
F02|**Endowment**
**funds**
**Total this year**
**£**
**£**
F03
F04|**Endowment**
**funds**
**Total this year**
**£**
**£**
F03
F04|**Total last year**
**£**
F05|
|---|---|---|---|---|---|---|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||454,262|-|-|454,262|-|
|||454,262|-|-|454,262|-|
||||||||
|||250|-|-|250|-|
||||||||
|||454,012|-|-|454,012|-|
||||||||
|||454,012|-|**-**|454,012|-|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||||||||
|||454,012|-|-|454,012|-|
||||||||
|||-|||-|-|
||||-||-|-|
|||454,262||-|454,262|-|
||||||-||
|||454,262|-|-|454,262|-|
||||||||
|||Signature||Print Name||Date of
approval|
|||||Shokatalli Dawood Valli Maljee .
Chair||05/07/2023|
||||||||
CC17a (Excel)
07/07/2023
2
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* 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* Ireland (FRS 102)the Financial Reporting Standard applicable in the United Kingdom and Republic of
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**The Charity does not have much expenditure and all the**_ the conclusion that the charity is a going _**activies are met by the donations.**_ concern;
Disclosure of any uncertainties that make the _**NA**_ going concern assumption doubtful; Where accounts are not prepared on a going _**NA**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
|Yes*
No*||* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**|No change in accounting policies|
|**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable a_**|**_ying the new accounting policy_**
**_nd more relevant information;_**|**_NA_**|
|**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before_**|**_of the ad_**
**_eriod, eac_**
**_mount of_**
**_those pre_**|**_justment for each line affected_**
**_h prior period presented and_**
**_the adjustment relating to_**
**_sented, 3.44 FRS 102 SORP._**|**_NA_**|
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*||* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_any chan_**|**_ges;_**|**_NA_**|
|**_(ii) the effect of_**
**_assets and liabi_**|**_the chan_**
**_lities for t_**|**_ge on income and expense or_**
**_he current period; and_**|**_NA_**|
|**_(iii) where pract_**
**_more future per_**|**_icable, th_**
**_iods._**|**_e effect of the change in one or_**|**_NA_**|
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*
**_Please disclose_**||* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
||**_:_**|||
|**_(i) the nature of_**|**_the prior_**|**_period error;_**|**_NA_**|
|**_(ii) for each prio_**
**_amount of the c_**
**_affected; and_**|**_r period_**
**_orrection_**|**_presented in the accounts, the_**
**_for each account line item_**|**_NA_**|
|**_(iii) the amount_**
**_earliest prior pe_**|**_of the co_**
**_riod pres_**|**_rrection at the beginning of the_**
**_ented in the accounts._**|**_NA_**|
CC17a (Excel)
07/07/2023
3
## **Section C Notes to the accounts**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
**2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE Please provide a description of the nature of each change NA in accounting policy** _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_ **Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_ **Fund balance as restated** _**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_ **End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
CC17a (Excel)
07/07/2023
4
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
## **2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
These are included in the Statement of Financial Activities (SoFA) when:
• the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
• the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor.
Any Gift Aid amount recovered on a donation is considered to be part of that gift and is
treated as an addition to the same fund as the initial donation unless the donor or the
terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
|**2.4 ASSETS**
**Intangible fixed assets**
**Heritage assets**
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or n
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable
based on the service potential provided by items of stock.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**||Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|---|
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
||et
value||||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|||Yes
No
N/a|||
||||||
|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
**Current asset investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|||||
||Yes
No
N/a|||
|||||
||
|||
||Yes
No
N/a|||
|||||
**POLICIES ADOPTED All the standard policies have been adopted. Where the policy is not releant, it is ticked as N/A ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Donations andgifts
454,310
-
- 454,310
-
Gift Aid
- -
- - -
Legacies
- -
- - -
General grants provided by government/other
charities
- - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donatedgoods,facilities and services
- -
- - -
Other
- -
- -
**Total** 454,310 - - 454,310 -
- - - - -
- -
- - -
- -
- - -
Other
- - - - -
**Total** - - - - -
- - - - -
- -
- - -
- -
- - -
Other
- -
- - -
**Total** - - -- -
Interest income
- -
- - -
Dividend income
- -
- - -
Rental and leasingincome
- -
- - -
Other
- -
- - -
**Total** - - -- -
- -
- - -
- -
- - -
- -
- - -
- -
- - -
**Total** - - -- -
Conversion of endowment funds into income
- -
- - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- -
- - -
**Total** - - -- -
454,310 - - 454,310 -
**TOTAL INCOME**
**Other:**
**Other trading**
**activities:**
**Income from**
**investments:**
**Separate**
**material item**
**of income:**
**Analysis**
**Donations**
**and legacies:**
**Charitable**
**activities:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|
|---|---|---|---|---|---|---|
||Donations andgifts|454,310|-|
-|454,310|-|
||Gift Aid|-|-|
-|-|-|
||Legacies|-|-|
-|-|-|
||General grants provided by government/other
charities|-|-|-|-|-|
||Membership subscriptions and sponsorships
which are in substance donations|-|-|-|-||
||Donatedgoods,facilities and services|-|-|
-|-|-|
||Other|-|-|
-|-||
||**Total**|454,310|-|-|454,310|-|
||||||||
|||-|-|-|-|-|
|||-|-|
-|-|-|
|||-|-|
-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|-|-|-|
|||-|-|
-|-|-|
|||-|-|
-|-|-|
||Other|-|-|
-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Interest income|-|-|
-|-|-|
||Dividend income|-|-|
-|-|-|
||Rental and leasingincome|-|-|
-|-|-|
||Other|-|-|
-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||-|-|
-|-|-|
|||-|-|
-|-|-|
|||-|-|
-|-|-|
|||-|-|
-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|
-|-|-|
||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|
-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||454,310|-|-|454,310|-|
**Other information:**
**All income in the prior year was unrestricted except for: (please provide description and amounts)** This is first year of accounts **Where any endowment fund is converted into income in the reporting period, please give the reason for the conversion.** NA **Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.** NA **Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)** NA
CC17a (Excel)
07/07/2023
8
**Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
|**Analysis**
**Expenditure on raising funds:**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|**Unrestricted**
**funds**
**Restricted**
**income funds**
**Endowment**
**funds**
**Total funds**
**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**£**
**£**
**This year**
**Last year**|
|---|---|---|---|---|---|---|---|---|
|Incurred seeking donations|-|-|-|-|-|-|-|-|
|Incurred seeking legacies|-|-|-|-|-|-|-|-|
|Incurred seeking grants|-|-|-|-||||-|
|Operating membership schemes and
social lotteries|-|-|-|-||||-|
|Staging fundraising events|-|-|-|-||||-|
|Fudraising agents|-|-|-|-||||-|
|Operating charity shops|-|-|-|-||||-|
|Operating a trading company
undertaking non-charitable trading
activity|-|-|-|-||||-|
|Advertising, marketing, direct mail and
publicity|-|-|-|-|-|-|-|-|
|Start up costs incurred in generating
new source of future income|-|-|-|-|-|-|-|-|
|Database development costs|-|-|-|-|-|-|-|-|
|Other trading activities|-|-|-|-||||-|
|Investment management costs:|-|-|-|-||||-|
|Portfolio management costs|-|
-|-|-|-|-|-|-|
|Cost of obtaining investment advice|-|-|-|-|-|-|-|-|
|Investment administration costs|-|-|-|-|-|-|-|-|
|Intellectual property licencing costs|-|-|-|-|-|-|-|-|
|Rent collection, property repairs and
maintenance charges|-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on raising funds**|-|-|-|-|-|-|-|-|
|**Expenditure on charitable activities:**|||||||||
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total expenditure on charitable**
**activities**|-|-|-|-|-|-|-|-|
|**Separate material item of expense**|||||||||
||-|
-|-|-|-|-|-|-|
||-|
-|-|-|-|-|-|-|
||-|-|-|-|-|-|-|-|
|**Total**|-|-|-|-|-|-|-|-|
|**Other**|||||||||
|Bank Charges|48|-|-|48|-|-|-|-|
|Account Examination fee|250|-|-|250|-|-|-|-|
||-|
-|-|-|-|-|-|-|
||-|
-|-|-|-|-|-|-|
|**Total other expenditure**
**TOTAL EXPENDITURE**|298|-|-|298|-|-|-|-|
||298|-|-|298|-|-|-|-|
CC17a (Excel)
07/07/2023
9
## **Other information:**
## **Analysis of expenditure on charitable activities**
|**Analysis of expenditure on charitable**|**activities**|**activities**|**activities**|**activities**|||||
|---|---|---|---|---|---|---|---|---|
||**Thisyear**||||**Lastyear**||||
|**Activity or programme**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total this**
**year**|**Activities**
**undertaken**
**directly**|**Grant**
**funding of**
**activities**|**Support**
**Costs**|**Total last**
**year**|
||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|Activity1|-|
-|-|-|-|-|-|-|
|Activity2|-|
-|-|-|-|-|-|-|
|Other|-|
-|-|-|-|-|-|-|
|**Total**|-|
-|-|-|-|-|-|-|
||||||||||
CC17a (Excel)
07/07/2023
10
## **Section C Notes to the accounts**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||250|-|
||-|-|
||-|-|
||-|-|
CC17a (Excel)
07/07/2023
11
## **Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**oneyear**|**Amounts falling due within**
**oneyear**|
**Amounts falling due after**
**more than oneyear**|
**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|
-|
||-|-|-|
-|
||-|-|-|
-|
||-|-|-|
-|
||-|-|-|
-|
||-|-|-|
-|
||250|-|-|
-|
||250|-|
-|
-|
## **20.2 Deferred income**
|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|**_Please explain the reasons why income is deferred._**
**_Movement in deferred income account_**
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
**_Please complete this note if the charity has deferred income._**
**This year**|||
|---|---|---|---|
||
**This year**|**Last year**||
|||||
|||||
|||**This year**
**£**|**Last year**
**£**|
|||-|
-|
|||-|
-|
|||-|
-|
|||-|
-|
CC17a (Excel)
07/07/2023
12
# **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
**Report to the trustees/directors/ members of**
MASJID ILYAS TRUST
**On accounts for the** 31/08/2022 **year ended**
## **Charity no.:**
> 1195802 Company no.:
## **Set out on pages**
(remember to include the page numbers of additional sheets)
I report to the charity trustees on my examination of the accounts of the Company for the year ended **31 / 08 / 2022** .
**Responsibilities and basis of report**
As the charity’s trustees of the Company (who are also the directors of the company 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 for this year 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** The company’s gross income exceeded £250,000 and I am **examiner's** qualified to undertake the examination by being a qualified **statement** member of ICAEW.
I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) which gives me cause to believe that:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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
- •the accounts have not been prepared in accordance with the Charities SORP (FRS102).
**October 2018**
1
**IER**
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.
* _Please delete the words in the brackets if they do not apply._
**Signed:**
**Date:** 06/07/2023
**Name:** Hafiz Junaid Khaliq
**Relevant** ACA (ICAEW) **professional qualification(s) or body (if any):**
**Address:** Suite 4, Cranbrook House 61 Cranbrook Road, Ilford, Essex IG1 4PG
## **Section B Disclosure**
Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**October 2018**
2
**IER**
**----- Start of picture text -----**
Give here brief No Such items
details of any items
that the examiner
wishes to disclose .
**----- End of picture text -----**
**October 2018**
3
**IER**