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|Trustees|Mr A Mohmed|||
|---|---|---|---|
||Mr E M Seth|||
||Mr
I M Seth|||
||Mr EA isa|||
||Mr SGiga|||
||Mr H Rashid|||
||Mr M N Kathrada|||
||MrSKola|||
||Mr M Hussein|||
||Mr A Limbada|||
||Mr FChapti|||
||Mr MAAtcha|||
||Mr
I M Mangera|||
||MrAEAtcha|||
||Mr
I Umarji|||
||Mr A Petal|||
||Mr M Kazi|||
|Charity number|258624|||
|Auditor|AMS Accountants|Corporate|Limited|
||Chartered Accountants|||
||Statutory Auditor|||
||Floor 2|||
||9 Portland Street|||
||Manchester|||
||M1 3BE|||
|Bankers|Barclays Bank PLC|||
||The Wellsprings|||
||Victoria Street|||
||Bolton|||
||BL1 1BY|||
||Natwest
Bank PLC|||
||NatWest Bank PLC|||
||24 Deansgate|||
||Bolton|||
||BL1 1BN|||
|Solicitors|Wrigleys Solicitors|LLP||
||19Cookridge Street|||
||Leeds|||
||Yorkshire|||
||LS23AG|||
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|||Page|
|---|---|---|
|Trustees report||1-3|
|Statement
oftrustees|responsibilities||
|Independent
auditor's|report|5-6|
|Statement
offinancial|activities||
|Balance sheet|||
|Notes to the financial|statements|9-16|
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|||||Unrestricted|Restricted|Total Unrestricted|Total Unrestricted|Restricted|Total|
|---|---|---|---|---|---|---|---|---|---|
|||||funds|funds||funds|funds||
||||Notes|2020
6|2020f|2020|2019|2019
6|2019
6|
|Income from:||||||||||
|Charitable|activities||3|355,084|19,962|375,046|421,351|15,706|437,057|
|~E*
ra||||||||||
|Charitable|activities||4|529,234||529,234|531,261||531,261|
|Net (expenditure)/income|||for|||||||
|the year/||||||||||
|Net movement||in funds||(174,150)|19,962|(154,188)|(109,910)|15,706|(94,204)|
|Fund balances||at 1 December||||||||
|2019||||447,111|3,645,109|4,092,220|557,021|3,629,403|4,186,424|
|Fund balances||at 30||||||||
|November|2020|||272,961|3,665,071|3,938,032|447,111|3,645,109|4,092,220|
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|1|Accounting
policies|||||(Continued)|(Continued)|
|---|---|---|---|---|---|---|---|
||Basic financial assets|||||||
||Basic financial
assets,
which
include
debtors
and
cash
and
bank
balances,|||are
initially||measured|at|
||transaction
price
including
transaction
costs and are subsequently|carried|at|amortised|cost using||the|
||effective interest
method
unless the arrangement
constitutes
a financing
transaction,
where the|||||transaction|is|
||measured
at the present value of the future receipts discounted
at a|market rate||of interest.
Financial assets||||
||classified as receivable
within one year are not amortised.|||||||
||Basic financial liabilities|||||||
||Basic financial
liabilities,
including
creditors and bank loans are initially recognised|||at transaction
price unless||||
||the arrangement
constitutes
a financing
transaction,
where the debt|instrument||is measured||at the present||
||value ofthe future payments
discounted
at a market rate of interest.|Financial|liabilities
classified as payable|||||
||within one year are not amortised.|||||||
||Debt instruments
are subsequently
carried at amortised
cost, using the effective||interest rate method.|||||
||Trade creditors are obligations
to pay for goods or services that have|been acquired
in the ordinary
course of||||||
||operations
from suppliers.
Amounts
payable
are classified as current|liabilities|if|payment
is|due within||one|
||year or less.
If not, they are presented
as non-current
liabilities.
Trade creditors|||are recognised
initially|||at|
||transaction
price and subsequently
measured
at amortised
cost using|the effective||interest method.||||
||Derecognition offinancial liabilities|||||||
||Financial
liabilities
are derecognised
when
the Charity's
contractual|obligations|expire or are|||discharged|or|
||cancelled.|||||||
|1.10|Employee
benefits|||||||
||The cost of any unused
holiday
entitlement
is recognised
in the period
in which the employee's|||||services|are|
||received.|||||||
||Termination
benefits are recognised
immediately
as an expense when|the Charity||is demonstrably
committed||||
||to terminate
the employment
ofan employee
orto provide termination|benefits.||||||
|1.11|Funds|||||||
||The funds
of The Islamic
Cultural
Centre,
Zakaria
Mosque
Bolton|consists|of|unrestricted||and
restricted||
||funds.|||||||
||A restricted
fund was created
and
all donations
received
for charitable
causes,|||other than Zakaria
Mosque||||
||Bolton Charity
have been duly treated as restricted,
and thus the resulting
donations
are held|||||as a restricted||
||fund.|||||||
||Unrestricted
funds are donations
and other incoming
resources receivable
for the|||object of the|Charity without|||
||further specified purpose
and are available as general funds.|||||||
|1.12|Donated services|||||||
||Where services are provided
to the Charity as a donation
that would|normally|be purchased||from suppliers,|||
||this contdibution
is included
in the financial
statements
at an estimate|based on|the value ofthe|||contribution|to|
||the charity.|||||||
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|4|Grants|payable||||
|---|---|---|---|---|---|
|||||Donations|Donations|
|||||2020|2019f|
||Grants|to individuals|and institutions|226,313|268,455|
|||||226,313|268,455|
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|The average|monthly
number ofemployees
during th|e year was:||
|---|---|---|---|
|||2020|2019|
|||Number|Number|
|Staff||||
|Imam||||
|Total||||
|Employment|costs|2020|2019|
|||6|6|
|Wages and salaries||81,769|90,990|
|Social security costs||3,928||
|||85,697|90,990|
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|8|Tangible fixed assets|||||
|---|---|---|---|---|---|
||||Land and|Fixtures,|Total|
||||buildings|fittings &||
|||||equipment||
|||||6||
||Cost|||||
||At 1 December 2019||3,593,467|84,541|3,678,008|
||At 30 November 2020||3,593,467|84,541|3,678,008|
||Depreciation
and impairment|||||
||At 1 December 2019||142,301|81,564|223,865|
||Depreciation
charged|in the year|69,023|744|69,767|
||At 30 November 2020||211,324|82,308|293,632|
||Carrying
amount|||||
||At 30 November 2020||3,382,143|2,233|3,384,376|
||At 30 November 2019||3,451,166|2,977|3,454,143|
|Debtors||||||
|---|---|---|---|---|---|
|||||2020|2019|
|Amounts
falling due||within one year:||6|6|
|Other debtors||||15,000|15,001|
|Creditors: amounts||falling due within|one year|||
|||||2020|2019|
||||||6|
|Other taxation|and social security|||1,234|830|
|Other creditors|||||17,633|
|Accruals and deferred||income||3,000||
|||||4,234|18,463|
##
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|11|Analysis
of net assets|between funds||||||
|---|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|||funds|Funds||funds|Funds||
|||2020
6|2020
6||2019f|2019
f|2019f|
||Fund balances at 30|||||||
||November
2020 are|||||||
||represented
by:|||||||
||Tangible assets|3,384,376||3,384,376|3,454,143||3,454,143|
||Current assets/(liabilities)|553,656||553,656|638,077||638,077|
|||3,938,032||3,938,032|4,092,220||4,092,220|
##