Company registrdrioll number. 00961846
Charity registration number.. 259545
The Birn]ingham Mosque Trust Limited
{A compaoy limited by 8uwt¢e)
Ann￿1 Reportatsd Financial Statements
for the Year Ended 31 March 2022

The Birmingham Mosque Trust Limited
Contents
Rdercncc and Adminxsttative Detsits
1tt>2
Tntstees and Directors, Re￿rt
3to8
Sraiement of Trustees, R￿[A)nsibili[1eS
Ittdependellt Auditor Report
10
Sra¢ement of Financial Acrivities
13
Balance Sheet
14
Notes to the Financial Statemen¢$
15to27

The Birmingham Mosque Trnst Limited
Reference and Administrative Details
Trnstees
Abdul Rakeeb Yahia
Abdul Razaq
Abdul Rehman MaluniM)d
Ahmad Makbdoom Chisbti (Appointed 01110122)
Dr Khurram B&shir (Resigned 01110,'22)
Dr Mahmoud Akh¢ar (AppoiTht¢d 01110122)
Dr Molwnmed Hanif
Jav¢d Iqbal Aziz
Mahmood Ahmed
Maqbool Ahmed
Mohammed Akram (Appoillt￿ 01,'I0122}
ol)anuned Hasham
Mohammed Najib
Mohammed Najib
Mr Abdul Mannan Bhatti (R¢sign¢d 01110122)
Mr Allah Ditta (Resigna 01,10122)
Mr Muhammad Sarfraz Madni (Resigned 01110122)
Muharnmad Afzal (Chair)
Muhammad Mohiuddin Qamar
Munir Ahmed Raza
N&ss8r Mahmood (Ap￿)Inted 01110122)
Niaz Ahm¢d
Sajawal Khan
Tahir Mahm(x)d Alam
Tariq Hu&sain
PTln¢lp41 Offlc¢
180 B¢lwdV¢ Middl¢wiy
Highgate
Birniinghg
West Midlands
B120XS
CompaDy Reglstr•tloll.Yumber
OC861846
Cts&rlty RegIJtr8tlo￿ Llllmber
259545
Page I

The Birminghydm Mosque Trust Limited
Reference and Administrative Detalis
B¥nktrs
Al Rayan Bank
24a ca1th0￿e Road
E4Jgb￿ton
Birningham
West Midlands
B15 IRP
United Bal￿ UK
391-393 Stratford Road
Sparkhi]I
BirniinEham
Westmidlandg
B114JZ
Independent Audltor
Naeem Shareef
Shareef & Co
Charfered Accountants
18-22 Stoney Lan¢
y￿dleY. Bim)in8hom
B25 8YP

The Birmingham Mosque Trust Limited
Trustees and Directors, Report
The trusrees, who are directors for the purywseJ of company law, present the annual report together with the
rinartcial statements and audiiors, report of the charitable company for the y¢ar ended 31 March 2022.
The BlnnlnghAm Mosque Tru&t Llmlt¢d
Th¢ BinninghBm Mosque TnL8t Limited (BMfL). maoages tbe Bmingham Central M05qu¢, which is located
in th¢ heart of ETLgland's Second biggest city BirtninghAm. Birmitigham Cenrrdl Mosqu¢ is the sec<)lld purpose
buili Mosqu¢ in the L￿. In early 1970 it opened its doors for the Binningham community as a place of wors￿"p.
Birmingham Central Mosque is n￿10nd]lY known for feference and advocacy of Muslimi and Islamic issues,
Since lh¢ mosque was builL li has become a focal point for the Bimiingham Muslirn cornmuniLy. Over ihe years,
Muslim$ and Non-muslims have used ihe mo4ue's premises for events such &5 rn¢¢ting5, lectures. studies,
¢ommunity And edUc￿lOnal purpos￿.
Objectivei *lld Aetivltle8
Objects andaims
to advance th¢ reli8iott of l$18m for th¢ bett¢fii of the public by. but nor limired to. the holdiD8 of prayer
meetings. l¢cture3. publi¢ ¢elebr4ti0n of religious festivaLs. weddin8s. exhibitions and luneral 5ervice5
. the provision ond nwintenatt¢e of pl&¢¢s ofpubii¢ religious worship by persons professing the rehgion of Isijm
. the provision And m4irt*ttatt¢e offfli8iou$. ￿￿¢1¢19￿&1, so¢ial and cultural centres and otherplaces of study
. the proi'ision and maitltertance of cemeteries and burial Pla￿S for the burial. in xcor(lanc¢ *ith Islatnie rites,
of persons profe$$in¥ the religioo of Islam
producin8 andlor distributing lileraiure on Islamic belief and practice to belp eDligbteft oibers Abo￿ the
religion of Islam: the advancetnent of religious educ￿10￿ in accordaTrce ￿'1th the twbings of l$lAm
. the promotion of religious harniony for the benefit of the publi
. thc rcli¢f of tK)verty grtd those in n¢¢d in a¢¢oYdallce with the teacbings of Islam in such w8ys as MAY be
thou8ht fit
Publle bthefif
The tsustces confirni that they have complied with the rcquirerncnts of s¢cIioD 17 of the Charities Act 2011 to
bave due regard to the public benefir guidance published by the Charity Commission for England and Wales.
Page 3

The Birmingham Mosque Trust Limited
Trustees and Direetors, Report
A¢hlev¢m¢nt5 &nd performance
ort
ervie
This departtnenl deals with family problerns and rnaTitsi issues. It endeavows to resolv¢ problematic iSgU¢S &8 b¢$t
4$ it ¢&n through mediation and Coul￿111n8.
SI￿1￿￿ Council
The Shariah Council is tbe fiKal point for thice and ￿lStance for seeking r¢ligiou8 ond theological
petspective on social. domestic and gen￿1 i59U&%.
Facts￿-face and in person meeiirt8s which w¢re $￿pend￿l during the Covid-19 lockdown restriciions have now
resumed betwttn the panel of $cholars and affected individuals. The number of s¢holars volLknteering for the face-
t￿raCe and in person meetings and the frequency of the rnonihly meeiing5 have been significanily incre￿￿ io
manage c4s¢s outstanding due ￿ rhe Coyid-19 lockdown backlog and any new cases regisiered.
BMTL facilitates a social 5UPPOrt network for new Muslims. The service 1$ being develo￿1 to cat¢T for th¢ ne¢ds of
ttew Mwylim8.
Post liftiDg of the Covid-19 lockdowij r¢strictton5, on-site support servic¢s m¢¢tings bas resiarted at th¢ rn04U¢
twice a week. The bupport fuDCtion over Zoom developed duriD¥ the Covi&19 lockdowll is rnaintJined for ease of
remote 8cee$s.
Interfaith fonjms
BMTL participates and intern¢LS O¢tiv¢ly with other f¥ith networks the wrder ¢ommuoity to promote ham)ony.
$afeiy and community cohesiott. In r¢¢ogAition of these works. th¢ inmm of th¢ Birmingham Central Mosque -
Shaykh Muhammad Asad was awarded OBE as part of th¢ Platirtum Jubile¢ by Her Majesty th¢ Queen.
The Birmingham Central Mosque has contirnued to en8&8e actively in ihe tornmuDity beyond. BMTL hosted
8rond itlaar during Ramadan 2022. high profile visits from Jaguar Land Rover (a major employer in ihe city). thc
West Midland8 Police Inclusion & DIv￿51[Y lead i¢am 8nd th¢ World Minisierial Sununit on Freedom ofReligion
or Belief.
i¥
BirtL provides att introduction s¢rvi¢¢ for Muslim men 8nd women of any h¢ritag¢ (British Citiz¢ns or Ind¢fiDitr
L¢ave to Stay holders only). Cli¢nts fiAd th¢ir id¢al sP(Fus¢ th¢ Marria8c Bur¢au s¢rvic¢s at thc mosque.
Voluni¢¢rs u$¢ a databas¢ of r¢gister¢d pro5p¢rtiV¢ men and wom¢n for ithtrodu¢tions and to initiat¢ m¢¢ting5.
Th¢ mosque also provid¢$ rn8rriag¢ r¢gi5trntion s￿]¢¢$ ¢￿¢nting partncrships &ccording to Lslamic and civil
matrimony. The mosque is linked with the Registrar of marriage$ for eonthietirtg l¢gall> re¢ognised civil Muslim
marriages and issues certificate$ ort behalf of the Regi$trAr.
The Marriage Bureall and marrlage registration 8erri¢es it the mosque have now fully re5urn￿ following the lifting
of Cowd-19 lockdown re8tri¢tion$.
uneral
ervices
Central Futteral SeNi¢es are specialists in Islamic fimeral rn8ements. The majority of provssions that ar¢ r4uired
by the eommunxty are c&trred for.
ducation & Tra
ices
BMTL run$ a supplementary s¢h¢)ol under the umbrella of Birmingham Community &lucation and Training
Servi¢¢s {BCETS). Our S¢hiK)l is sthffed with t&ichers experienced in working wth young Children. The
supplementary whool C￿entlY teaches Qur'an, Arabic as spoken language, Islamic Studies, and Hifz e Qurf￿.
Stsff backgrounds vary to Main￿1￿ diversiry for pupils who must 0￿crI00k differences to underswid the pea￿ful
BCETS

The Birmingham Mosque Trnst Limited
Trustees and Directors, Report
message of Islam and leam differeni languages and values.
EducRiion for children with hearin
him
irment
BfvrrL offer special educational Classes for children havins hearing aod sp￿h irnpainn¢rtt. with an Islamic
perspective, in parniership with Al-munir FoundaiioD.
Fundrnisin
for disasters and emer
eneies
BMTL partners with major UK r¢gisteTed charities to aU¢Niate th¢ suff¢ring of peoplc ttffected by n&tural disasters
all around rhe world.
Food bank and outreach serviccs
BMTL has a food bonk lo¢al¢d olltside on its Premises. The food b8ok h&s s¢¢JJ a si8nxficant risc ill its users during
the I￿¢ year and continues ¢0 sUPPQrt the vulner4bl¢ th¢ mosl n¢edy in the heart of Birniingham Ci(y Centre
reaching the most needy.
A8 part of the outreach projeci iftaar packages were provided throughout the month of Ramadan 2022.
F*elMtles
M&irt prayer h&ll
ClasArooms
Library
Mortuary
Comtnunity. ball
Lddies. prayer gallery
Lift for disabled a¢cMs
Visitors, 88llery
Covld-19 Rel•t¢d Actlvttlei:
t￿¢ ¢0 the ongoing ¢hallengo of Covid-19 and 8$ a priority to keep ail of BCM safe, BCM has continued to
engage witrl all its usets and s¢akehold¢r5 ill cr￿ltig awar¢n¢$$ and ¢A￿urn81￿8 ¢on8r¢8aiion lo tske all medical
precauiions for themselves, their families and the comrnuDity'5 safety.
Capltal ProJe¢t upd•te:
The BMTL has embarked on a largc and extensive constTUrtion project which iuvolvryl th¢ ¢omplct¢ dcmolilion of
the froni section of the existing mosque and erection of a Indep￿dent anDU¢ buildEng (with its owu f¥iliti¢s)
abutting the exi51ing mosque.
The new developrn¢nl provid¢ fa¢ili¢ies for lrninin& eAJu¢4tion, ¢ommunity IN￿raction and ablution f￿111t1eS
for I￿leS and gentlemen.
Planning pemiission and I￿1]ding regul￿10n5 approvals were granted in 2019 and 2020 respectively &rtd the
construction work will be cofflpleted in 5 or 6 phases as follows..
Phase l - Enabling Work {CoDtract £31,570 + VAD - ALL paid bo Retention
Ph&8e 2 - Demolition (Contrart £l11,465)- ALL paid No ReteDTiO
Phage 3 - Piling, Foundation. Drdittage. Hoors. Stairs & Skeleton Frame.
This Phase is fiffther split In￿ 3 sub-phases A. B & C
Phw 3A- Piling (Contract £4].0￿)- ALL paid No Retention
Page S

The Birmingham Mosque Trust Limited
Trustees and Directors, Report
Phas¢ 3B- Foundation & Drainage1£83,7591- ALL paid No Rerention
(Contr￿¢ £171,773- omitted work £88.014)
Phase 3C- Attenuation Drainage, Floor5, Stsir5 & Frame (Contrdci £376,255 pluy additioMI work of £28,324)
At 31413-2021, £332,160.19 was paid and the r¢t¢nlion h¢ld is £17.482.
Phase 4 - External. Internal. Roof & Extcrnai D￿r51w1nd0Ws (£1.57l.739)
Ph￿ 5 - MechallicaL ElectrI￿L Finishas & External Work
Phase 6- Itnprovcrnent to the Existing M05que
To date. Phases 1, 2. 3A & 3B are complete and paid in full.
Work on Ph&¥¢ 3C is alm051 ¢0mpl¢* and Ph￿4 work 1$ on-going and il is s¢heduled to be completed by January
2021TrebTuary 2022. Work on Phasery5 is yet to Commence.
FlnAn¢l*l revkw
DuTing the year. the Mo8qlle rjised £1.34m (2021.. £0.98m) and spent £0.5m {2021'. £0.38ml on charitsble activities,
r¢sulting in a net income of ££0.84m (2021: £0.61m). The Mo4ue spent £1.45m (2021.. £0.7m) on fixed asset
oddition$.
The Mosques total reserves stood At £5.5m (2021: £4.6m), this include geDernl reserves o(£2.7m (2021.. £2.7rn).
Poll¢y on ru¢rv¢s
After reviewing the immediate medium tern) Tequtrements of The Binningham Mosque Trust Limited
(BMTLI, the present level of fundio8 is adeq￿le ts) sup]x)n the coniinuation of the current acriTriti¢s.
Plan$ for future perlodj
Tbe Chariry will coThtillue its cot)sttvction project and if there are no supply chain issue& the proje¢t is expected to
complete in 2023.
P4e6

The Birmingham Mosque Trust Limited
Trnstees 2nd Directors, Report
Golng concern
The trysiees consider the Mosque to be a going concenL The position of the year end general reseryes and the
ongoing fundraising ￿tiVitieS is sU￿1¢ient to meet the short temi and mediEm) needs ofthe Mosque.
Structure, gDvernAnee and man*Eemtttt
Induciion 4rtdtr41rt1118 offrysrees
ew Trustees undergo a briefing on their legal commitments under chariry law. the content of the Memorandum
and Arricles of Association. the Managemeni Committee and decision makjng processes, the businc8s plan and
rcc¢ni financial perfornianc¢ of ihe Chariry. New Trusiees ￿50 meet key employees and other Ttustee5. TtU5tees
are encouraged w attend appropriate extemal trainin8 events wh¢r¢ th￿e will facilita￿ the undertaking ol. their
Tole.
Organlsailonalstr4¢thYe
Tlte Trust was InCOIPOTated as a lirnited company on I I September 1969. Lt is 8ovemed by a Mernorandum aud
Arti¢les of As￿l8tion and is regisier¢d At the Companies House under number 00961846.
The Trusttts li.¢. m￿agement Council) are elected by the members of the IDJSt at the Annual Generpl Meeting.
They are responsible for the d4y ¢0 day ruuDing of the BMTL.
The overall management and control of the ¢lwity 15 the r¢sp)nsibility of the T￿￿t#S who giv¢ their time
freely and receive no remuneration or oih¢r b¢nefLts for carryirt8 Out their role.
The T￿￿teeS meet on a monthly basis to make op¢rntio￿l de¢i5lOIL% r¢latin8 to the odministration and
mana¥emeni of tke mosque ond ¢ommunity ¢¢nire.
Key Management Persottn¢l
The office bearers of the Charity ar¢ four tristtts ¢le¢t¢d by th¢ Board of TO￿te¢S. Th¢y work with th¢ Mosque
Managcr and variou5 Head of dep8rtments for the day to d¥y responstbiliiies of the BMTL. The rcrnuncr3ti￿ ofthe
stsff i5 sd bydKOffK¢be￿.
Fundrilslng dts¢logure
The Mosque rnises fimd9 from its ¢ongregation #tt¢nding weekly Friday prayeT6 and during the month of
RamadAn. The IMo8que held spe¢ifi¢ fundrnsing eveots for the building pmject. The Mosqu¢ ￿80 raises
fith(ts ttwough its web$it¢.
During th¢ y¢8r, the charity has been succ￿h]I in raising fijnds for the building project.
Th¢ ¢harity r¢¢¢ived no complaints thiring th¢ year frorn don0￿.
Uie of volunteers
The Mo4u¢ re￿lar worshipper's volunteers in many of the otWlin8 activities. The Mosque currently around
25 volunteers who partÉcipate in Yarious activities.
Finall£i41 instruments
Objvclives ￿ndpO&cl

The Birmingham Mosque Trnst Limited
Trustees and Directors, Report
The charity's activities expose it io a Thumber of ftnancial risks includtng ¢r¢dtt risk, ￿5h flow risk and liquidity
risk. The use of financial deriyalives is governed by ihe chariry's policies approved by the board of trusiees,
which provide written principles on the use or rioancial derivatives io manage these risks. The ch￿ty does not
use deriyatiye financial instnunents for speculative Purpo￿9.
Credit Tislt
The ¢harity'6 prin¢ipai financial &wt$ I￿ bank balan¢e$ and c&slL trade and other receivables, and iDvestrnents.
The charity's C￿111 risk is prirnarily attributable to its trade receiY&bl¢s. The amounts presented in the balance
sheet ar¢ net of 41[0￿.an¢¢5 for doubrful r¢¢¢ivabl¢s. An allowance for impairn)eni is made where there is an
identified1058 event which. b*sed on previous experi¢n¢e. is evidence of a reduetion in the recoverability of the
c&ksb flow5.
The credit risk on liquid Ojnds and derivative financial itmumellts 18 limiied because Ibe count¢Tpartie5 are
banks with high eredit•ratings assigned by inlernatiottal credi14aiin8 a8ellcie8.
The charity has no significant ￿ncentratIOn of credit risL witb ¢xpoyur¢ spread over & large number of
counterparties and customers.
LlqHldlty rfsk
tn order to maintain liquidity to ensure that $utTicient funds are available ftsr ODgoin8 operation5 and futtLt¢
developments, the charity uses a rniiture of long-terni and short-iem) dd)t fitwice.
Further detsi]5 regarding ￿"quIdity risk cyn be found ill the Statement of accouDtin8 policies in the financial
Statemellts.
Disclo$ur¢ of informitlon to •uditor
E&Lh trustee has idken steps that they ougbt io have thkeD as a in OTder to themselves 4w4r¢ of wy
relevant audii inforn]aiion and to estsblisb thai the cbarily's aUdI￿r is aware of that information. Th¢ tru5t¢¢$
confjrni that there is no relevaDI Infom￿tiOn that they know o(and o(which they know the auditor is unaware.
30.11.
The Rnttual rep)n was approved by the trusitts of the charity on..........
and signed on its behalf by..
Muham
Truste¢
Page 8

The Birmingh4m Mosque Trust Limited
Statement of Trustees. Responsibilities
The trusiee5 (who are also the directors of The Birniingham Mosque Trust Limitrd for the pujposes of company
law) are responsible for preparing the trnsiees, repon and the financial swements in accordance with the Unit&l
Kingdom Accounting Standards (United Kingdom Generally Accep*d Accountin8 Practice) and applicable law
and re8UtatioDS.
Company law requires the ttwtees to prepore finaneial 5tstements for each financial year. Under company law
the ttwtees must not approvc the fjnallcial statetDents unless th¢y ar¢ sarisfi¢d that they give a trn¢ and fair Yiew
of the stste of affairs of the eharitsblc cornpany and of its incoming T¢sources and applic8tion of r¢source8.
including its income and expendiiure, for that period. In preparing thes¢ financial siatements, th¢ tNstees are
required to:
sel¢¢t suitable accounring policies and apply them consistently.
obsetrrye the meih(MJs alld principle5 in the ch￿1￿¢$ SORP.
make jud8ements and estimates that are reasonable and pnthn(
stale wherher applicable UK Aecouniin8 Standards hav¢ been followrt Subject to any material departures
disclosed and explained in the financi￿ slatemcnis.. and
prepaTe the financial ststements on the 80ill8 cott¢em basi$ unless it LS inappropriate to pr¢sum¢ thai the
chaTitable company will continue in business.
The trustees are responsible for keeping ad¢qu8te accounting records rhat Ere sUtTicieni ro show and explain th¢
Charl￿b]e eompany's tran8action5 and di%los¢ with reasonable accuracy al any time the fmancial Posiiion of th¢
charitable company and enable th¢m to ensure that th¢ fin8ncia] ststements comply with the Companies A¢t
2006. They are Also responsible for saf¢8uarding the assets of the charitable company and hence for thking
reAsonable steps for the preventron ond d¢t¢¢tion of fraud and other irregularities.
Page 9

The Birmingham Mosque Trust Limited
Independent Auditovs Report lo the Members of THE BtRMtNGHAM MOSQUE TRUST LIMITED
Opinion
We have audited the financial starements of THE BIRMtNGHAM MOSQUE TRUST LIMrrED (the'charitable
parent company) and its subsidiaries lthe'group.) for the J'eaT ended J l March 2022. ￿'hICh Comprise the
Consolidated Ststem¢nt of Financial A¢tiviti4 Consolidated Balance Sheet, and Not¢5 to th¢ Financial Ststemeuts,
ill¢luding a summary of significant a¢counring polictes. The financial rewning framew'ork that been applied in
their prepardtion is United Kingdom Accounting Stanijards, comprising ChaTiti¢s SORP- FRS 102 The financial
Reporting Stand8rd appli¢8ble in the UK and Republi¢ of Irclgud, and appIl￿ble law (Uni￿1 Kingdom Gencrnlly
Accepted Accounting Prdrtice).
In OUT OPLnion th¢ financial ytit¢rnents-.
give a true and fair view of the Sta￿ ofthe groups and pareTht charity's affair5 at 31 March 2022 and of
its incoming resources and appllcation of resources. includin8 Lts iftcom¢ and expenditure. for the year then
ettded;
h&vc been properly prepaTed iu Accord8ttce with United Kingdom Genernlly Aceepted Aecourtting Prnctice:
hJ&'¢ b¢¢n pr¢pur¢d in accordance with the requirements of th¢ Companies Act 2¢￿.
Bi$ii for oplnlon
Wc ¢onduci¢d our audit in accordance with Int¢mational StllndaTd5 on Audiring (UK) (ISAS (UKI) applicable
law. Our responsibiliti¢s under those stand&rd$ are further descrtbed in th¢ Auditor'$ responsibilities for the audit o
the finAn¢ial statements section of our report W¢ are independeni of th¢ group irt o¢eordance with the ethical
requirements thAt are relevant to our audit ofthe financi￿ statements in the LL includin8 the FRC'S Ethical
Standard, attd we have fulfilled our oih¢r ¢thÉ¢al responsibiliti¢$ ln a¢¢ordoD¢e with th¢se ￿quIrementS. W¢ believe
that tbe gudit evid¢ne¢ w¢ hav¢ obtsined is sutTi¢ient and appropriate to provide a b&si$ for our opinion.
Other MAtter
We were appointed Audi￿1$ of the Cbuity for the year ended 31 March 2022. The comparative figures for
2020 were not audiied by ourselves or any other audi¢ors, os this H'as not required in accordance with Company Law
and th¢ Chaiiti¢5 A¢t. Out audit opinion 1$ not modified in re$pe¢t of thi5 matter.
C(*rt¢lu$lonJ relatlng to golng toncern
Wc hav¢ nothin8 to report in rcspect of the followits8 illalt¢rs in r¢latioo w which th¢ ISA$ (UK) r¢quir¢ us to
rcport to you wh¢r¢'.
the tNst¢¢s use of the going basis of accounting in the prepaTation of the financial 5tstcments 15 not
appropriate; or
the rnjstees Flave not disclosed in the fjnancial ststements any identified malerial uncertainties that may casi
sigThificanr doubt aboui the group's ability to contin￿¢ to adopi the going concern basis of accounting for a
period of at le&gt twelve months ftom ihe date when lhe financial sta*ments are authoriseA for issue.
Other Inform*do
The tnjsiees are responsilTrle for the other infonnation. The other inforniation comprises the information included
in the annual report, other than the financial slatements and our audits)r's repon ihereon. Our opinion on the
fuLancial ststements does Dot cover the other inf0m￿tion an(L excepr ro the extent otherwise explicitly stated in
our reporr. we do not exptess any form of assurance conclusi¢)n theteo
tn conjiection with our audit of tbe financial 51atements, our respoLsibility is to read the other Inforn￿tion and. in
doing so, coDsider whether the other infomYdtioD is materially illconSLStent with the financial ststements or our
knowledge obtsined in the ￿di1 or othen¥ise appears ￿ be materially misstated. Ifwe ideniify sueh material
inconsi#tencies or apparent ma￿rial missts*ments. we are requitrd to de*rniine whether there is a material
Missta￿Mertt in the financial 8iatements or a material misstatement of the other infornmtion. If, b￿ed on the work
we hav¢ perfornie¢ we eonetude that there is & matertal mi&swement of this other infornmtion, we Are wu1￿1 to
Page 10

The Birmingham Mosque Trust Limited
report rhat fact. We have nothing to report in this rega
Oplnlon ou other matters pre5erlbed by the Companlej Act 2006
In our opinion, based on the work undeEtsken in the ¢our5e of the audir..
the infomiatton given in th¢ Strdt¢gi¢ Report and Trusttts, Repon for the financial year ftir which the
financial statetnents are p￿pared Is wns1￿¢nt wilh the financial s￿￿Ments. and
the Strdtegic Report and Tru5tee5' Repyrt have been prepared ill accordall¢e with appIl￿ble legal
requirements.
Matterg on whicb Trve #re required to report by exceptiDn
In the light of our knowledge and uDder5randing of the group and the parent Clwitablc eomp&lly and its
ellvirontnent obtsined in the course of the audiL we have not identified ma*rial mimtatemenis in the Stratesic
Report and the TnLStee5' Rcport.
W¢ have nothing ¢0 report in respect of the following m￿ley$ where the Companies A¢¢ 2(X)6 rquires io report to
you if, in our opinion..
adequate accounuug records have not been kep( by the parni clwithble company. OT retums adequate for
our audit have not been recei&'ed from branches not visited by ￿8. or
the pareni chariroble company frnancial statement8 9T¢ not in agreement with the acCO￿ltill8 records and
rettwns.. or
certaitl disclosures of trustCC5 rcmuneration Specifi￿ by law are not made: or
we have not received 011 th¢ infonnalion and e.xp]aDaiions we require for our audii.
Responslbultles of trnstees
As eKplainvd more fully in the Sta*m¢ttt of Truste¢s' Respon5ibiiiries {set oui on ￿Se 10), the t￿￿teeS are
responsible for the preparation of ih¢ flnancial ststements and for beiog saiisfied that they give a true and fair
view. and for such ititernal ¢ontrol as the trust¢¢s deternLiDe is necessary to enable the preparation ofiinan¢ial
ststemetjts thai are free from material mi5Stat¢m¢n( whether due to fraud OT error.
In preparin8 the finfftncial $￿teMents. the trusttts are respoosibl¢ lor asses5iU8 the charitys ability io C4JDlinue as a
going concern, disclosing, as applicable. mattrrs relaied ￿ going ¢oucern and using the going concern basis of
couniin8 unless the trnsiees either intend to ILquidaLe the charity or to cease opetaiions, or knave no realistic
altematiye but to do so.
Audltor's responslbllldel ffrr the *udlt of the lknan¢l#l $tAtemen¢J
Our objectives are to obtain reaso[￿ble a55urdnc¢ aboui wh¢theT the f￿ancial ststements as a whole are fr¢¢ from
material misst8tcmcn( whcth¢r du¢ to fraud or uror. and to issue gn audiwi's report thai includes our opinion.
Reasollable assuranc¢ is a hi8h Iw¢l of a$5ufdn¢¢. bui is not g guarantee that an audit conducted in accordan¢c with
ISAS {UK) will always d¢t¢ct a mat¢rial mi5Stat¢m¢nt when it exists. Missratetnents can arise from fraud or ¢rror
nd arc eon$id¢rd tnatcriai if. individually or in the 3ggregate, they could Teasonibly b¢ upeci¢d to influ¢nc¢ the
economic decisions of u8ers taken on the b&%is of these financial staiements.
As part of an audii in aceordanee wilh ISAS (UKI. we ¢x¢r¢ise profession￿ jud8emeni and mainthin professiottal
gceptieism throughout the audit. Ive also..
Identify and a&w the risks of matrri#l misstatement of th¢ financial statements. whether due to fraud or error,
design and perfomi audit pr(Kedures re4K>Lsive ￿ tbose risks, and obtsin audit evidence that is sutTtcient and
appropriate to proYAde a basis for our opitkion. The risk of not d¢t¢ctiDg a tnaterial missratement resulting from
fraud is hi8ber tlmn for one resuliiug from error. as fraud may involve collwion. forgery. inten¢ional otnis5ions.
misrepresentations. or the overrtde of Ill*rn￿ eontrol.
Obtain an widerstanding of internal control relevant to the audit in order to design audit procedureg th&1 are
appropriate in the circumstance4 but not for the Purp￿ of expr¢ssing an opinion on the effectiveness of
the group's internal control.
P#g¢ll

## **The Birmingham Mosque Trust Limited** 

- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. 

- Conclude on the appropriateness of the trustees use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the group's or the parent charitable company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the group or the parent charitable company to cease to continue as a going concern. 

- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 

- Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the group to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the group audit. We remain solely responsible for our audit opinion. 

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 

## **Use of our report** 

This report is made solely to the charitable parent company's trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the group's trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable parent company and its trustees as a body, for our audit work, for this report, or for the opinions we have formed. 


...................................... Naeem Shareef (Senior Statutory Auditor) For and on behalf of 

Shareef & Co Chartered Accountants 18-22 Stoney Lane Yardley, Birmingham B25 8YP 

Date: 30 December 2022 

Page 12 



The Birmingham Mosque Trust Limited
Statement of Fln2ncial Activities for the Year Ended 31 March 2022
ncluding Income and Expenditure Account 2nd Statement of Total Recognised Gains
nd Losses)
Umrestricted
nds
Restrieted
funds
2022
Nots
Ineome and EndowmeDts from:
Donations and legacies
Investment income
Other income
392.012
12.147
L51,759
783295
1.175,307
12,147
151,759
Toial income
555.918
783.295
,339,213
Expendlture on:
Chariidbl¢ aLtii'i¢ies
(475.4341
(27.386)
1502,8201
Totwl ex[￿dIture
(475.4341
(27J86)
1502.8201
Net income
80.484
755.909
836.393
Net movement in ￿ndS
80.484
755.909
836.393
Reconclllatlon Off￿ndS
Total fund5 brought forwJrd
Total hjnth cajyied forwan
2.683.972
1.947.094
4.631,066
17
2.764.456
2.703.003
5.467,459
Ullrnstrlcted
funds
Rejtrlcted
funds
Tot£l
2021
Ineome and Endowments from:
Don8tion5 and l¢gacie5
Investment income
Other income
324.765
14.144
132,800
515.428
840,193
14.144
132,8(M)
Total income
471.709
515.428
987,l37
Expendlture on:
Charitable activitles
(362,9991
{13,fA)5)
1376,6041
Totyl expenditu
(362.9991
{13,605}
1376,6041
N¢t income
108.710
501,823
610,533
Nei movemeni in fun
108,710
501,823
610,533
Reconcllladon of funds
Total fun(L8 brou8ht forward
TO1￿ ￿ndS carried forward
2,575,262
1,445,271
4,020,533
17
2,683.972
1.947,094
4,631,066
All of the ¢harity'5 activities derive from continuing ijperations during the aknve two period5.
Page 13

The Birmingham Mosque Trust Limited
(Registration number: 00961846)
Balance Sheet as at 31 March 2022
Z022
21121
Nol¢
Flxed Assets
Tangjble assets
14
4,129.023
2,785,380
Current a58ets
Cuh ai bonk and in ha￿1
15
I,448.2(￿)
2,019,436
Credltors: Amounts falllng due Trlthin one ye*r
16
(109.824)
1173,7501
Net eurrent assets
1.338,436
1.845.686
Nel asyets
Futtdj of the ¢hAriry:
Restrlcted Incorne fvttd$
R¢stricred fiuKIy
2.703,003
1.947.094
Unreitrl¢ted Income
UnTcslri¢led
2.764.456
2.683,972
Total fundi
17
For the fmaueial year elldin¥ 31 March 2022 the chariry was entitled to ex¢nwtion from audil UDder seetiott 477
of the Companies Act 2(M)6 relatiDg lo small companies.
Dire¢tor5' responsibilities."
The meinber5 have no¢ rffjuirgj the charity to obthin an audit of accowits for the year ill que51ion ID
accordllnce with sxtion 476; and
The directors aeknowled8e their restx>nsibiliiies for complyin8 with the requirements ofthe A¢t with r¢$r¢¢¢
to accounting records and tb¢ pr¢pardtigD of x¢oullts.
These accounts bAve been prep&rtd in 4¢¢ordon¢e with the provisions 4)plicable to componies subject to the
small componies regime.
The fin4n¢i41 statem¢ttL8 on pa8es I I to 25 were approved by the trusice5, and authorised for issue on
signol ort Iheir behalfby..
Muham
Tnjstee
fzai
Pa8e 14

The Birmingham Mosque Trnst Limited
Notes to the Financial Statements for the Year Ended 31 March 2022
I Charlty gtatUS
The charity is lirnited by guarantee. incorpofdted in . and ￿nseqUentlY doe5 not have share capithl. Each of the
twst¢es is liable to contribute an amount not exceeding £1 O towards the ￿Sets of the Charity in the event of
liquidatioll.
2 Accounllng PDM¢les
Summary of slgThlficant 8ccountlng poll¢iu and ktv acrouDtinE estimates
The principal accounting polici¢i applied in th¢ preparaiion of these financial sw¢men(s ar¢ s¢t out below.
These policies have been consistently applied io all the yearn presenied. unless othenvise stated.
Statemettt of eompllAoee
The financial sraiemenrs have beert prepared in ac¢ordan¢e with Accounting and R￿ortIng by Ch4Tities'.
Si£1tement of Recommended Practice applicable ro ¢b4rities prepaTing their accounts in 4ccord4ll¢e with the
Finfjncial Reporting S¢andgrd applicable in the UK and Republic of lTel8nd (FRS 102) {e(feetive l JaDUary
2015) - (Chariiies SORP IFRS 102)). th¢ Financial Reportillg Staniknrd applic4ble in the UK aud Republic of
Ireland (FRS 102). Thty also comply with the Comp￿leS Aet 2006 and Ch8riLie$ A¢t 2011.
B#slJ ofprep*rAtIoTr
The Binningham Mo8quc T￿￿1 Limiwd meets the defioiLion of y public b¢n¢fi¢ eniity undeT FRS 102. Assets
and li&biliti¢s arc iniiially recognised 41 hi$toric41 co$t or transaction value unless othernvis¢ Stated in the
relevani ac¢ouniin8 policy notes.
Golng coDcerD
Th¢ trust¢¢s consid¢r that th¢r¢ 2r¢ no material uncertainties about th¢ ¢hariry's Abiliry to continue as a going
concern nor any significant areas of uncertJinty that aff¢ct th¢ canying v&lue of ￿sCr5 h¢ld by th¢ charity.
Exemptlon frnm prep*rlrtg * c*sh flow statement
The charity opted to earl). adopt Bulletin I published on 2 February 2016 and have ther¢f¢)re not included a cash
flow statement in these financial statements.
In¢ome *rtd endowments
All income is recognised once the charity hos ¢rttitlem¢ni to the income, it is probabl¢ ¢ha¢ the in¢om¢ will be
received and the amounr of the incornc r¢¢eivable Can b¢ m¢Jsur¢d reliably.
Don4tioKst7ndleg4ci
Donations ore r¢cognis¢d when th¢ ¢h&rity h&% been notified in writin8 of both the amount and 8ettlement dale.
In Ihe event that a donatÉon is subject to conditions ihat require a level of perfomiance by ihe charity befor¢ th¢
charity is en¢iil¢d to the fvnds. the income is deferred and not reco8ni8ed until either Lhose eonditions are fully
met, or the fuifilment of those conditioos is wholly M'ithin the control of the clwity and tl is probable that these
ondilions will be fulfilled iti the rep(*titi8 period.
Page IS

The Birmingham Mosque Trust Limited
Notes to the Flnanclal Statements for the Yevdr Ended 31 March 2022
Grnnts r¢eeiMthle
Grallts are recoglli5ed w'hen tbe charity h&s an eDtitlernent to the fiwd5 and any conditions linked to the wts
have been tnet. Where perfortttance condition5 are attached to the grant and are yet to be the income is
recogt115ed a5 a liability and iucluded on the balance sheet &8 d¢ferred income to be released.
Deferredinctsme
Deferred income represents amounts received for fjjture pertods and is relewd to inwrning resou￿¢$ ID the
period for wbtch. it h&s been received. Such income is only deferrtd when..
- The donorspecifies that the grant or donation musr only be used in future aecounting periods. or
- The donor h&s imposed condiiions which rnust be met before the chariiy has unconditiort&l entitiemenL
Expendlbjre
All expenditure is reco￿ls¢d on¢e there ￿ a I¢Bal or ¢O￿trU￿1Ve obligation to thai expendirure. it is probable
settlement is required and the amount ean be m¢4sur¢d reliabl).. All costs aTe ailocatrd to the applicable
expendittwe trLe&ding that ag8tf8ate similar costs to that catcgory. Where costs ￿mor be directly attribuied to
particular headin88 they have been allocaied on a basis consistent with the u5¢ of r¢sourc¢s. w'ith c¢nrral staff
costs allocated ots the basis of time spent. and depreciation eharBes &llout¢d on the portion of th¢ 48set's use.
Other supw)rt cosis are allocated based on (he spread of sthff costs.
Ch4rlf4bl¢ 4cdvlrfes
Charitable expenditure wmpri5e6 thos¢ cosls incurred by the clwity in the delivery of its activities and services
for its benefioiyri¢s. li include5 both Costs tha¢ ¢an b¢ ailoca*d diTecily to such aci1viti￿ and those costs of an
indirect n8¢ure D¢C¢S58ry to 5UPPOtr them.
Provisions for grants are made when the intention io make a grant has been eommuniea¢¢d ¢0 th¢ r¢¢ipieni but
there is uncenainiy aboui either the timin8 of the 8rani or the amount of grant payablc.
Governance colts
These include the costs attributable to the charity'$ ¢omplianc¢ with consiitutional and S￿￿tOry requirements,
including audit. siralesic mana8eTn¢nt and tnLStees's meetings and reimbursed expenses.
Government grgnts
Qovernmcnt 8ratLts are r¢¢o8ni%d bas¢d QD th¢ ¥¢rual rnod¢l and aT¢ measured at the fair Yalue of the a5S
r¢ceiv¢d or rcc¢ivabl¢. Grants ar¢ ¢la55ificd as ￿lating ¢ithcr to rcvenue or to assets. Grallts relating io ffv¢nu¢
are in iD¢om¢ ov¢r th¢ ￿riod in whicb th¢ rclatcd costs are reco￿lsed. Grattts relatin8 to ass¢ts ar
Eccogt115cd ov¢r th¢ us¢fid lifr of th¢ ass¢L Wh¢r¢ p¥rt of a grant retstmg ￿ an asset is defern￿, it is
recognised as deferred income.
Taxatlon
The charity is considered to pass the tests set out in Paragraph I S¢hethle 6 of the Finance Act 2010 and
thereforc it meets the deflnition of a ¢tr￿lIable wrnpany for UK corporation thx purposes. Accordingly. the
charity is potefttially exewt frorn taxation in r¢sp¢cl of income or capital gains recetved within categori¢$
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxatioll of Chargeable
Gains Act 1992, to the extent that such iDcome or gains are applied exclusively to c]witable purposes.
Page 16

The Birmingham Mosque Trnst Limited
Notss to the Financial Statements for the Year Ended 31 March 2022
Tanglble fixed a￿ets
Individual fixed assets wstin8 £0.(M) or more are initially r¢COrd￿ at cosL less any subsequent aecumulated
d¢preci*ion and subs¢qu¢nt aceumulated impaiment losses.
Deprecl*tloD and amortlsatlon
Depreciation is provided on tangible fixed Ls5ets w &$ ￿ WTite off the ¢ost or valuation. less any estimat¢d
residual valu¢, ov¢r their expected ￿leful ¢eonomie life ￿ follows=
As8et elASS
Land buildings
Fixturts and fillin
Depreclatlon method aDd rate
SO years straight liu¢
21Y/o reducing ￿anCe
C45h c8sh equlvAlenL5
Cash and cash equivalents comprise casb on hand and call deposits. and other short-terni bighly liquid
investments are reodily convertible to a known amount of t￿h and are subject to an ingignificant risk of
hjnge in value.
Borrowlngi
Interest-bearing borrowin85 are initially record￿ 81 fair value. nei of transacuon costs. Interest-bearin8
borrowings are subsequendy cArried Af amortised COSL with the ditTerence beiween the prcKeeds. net of
transaction costs, and thc amouD¢ due on redcmption b¢in8 T￿08n15ed as a charge to the Ststement of Financial
Activiiics 0￿.er the period of ihe relevaDi trf)rrowin8.
Interest expense is reco8ni8ed on the basi8 of the etfective interest method and 1$ included in intere51 payable
and sitnilar charge5.
Borrowings are classified as current li4biliiie5 UAle&s the Charity ha5 An unconditior￿1 rigbi (o defer settlement of
the liabiltty for al least twelve months after the ￿e￿Ill8 dak.
Page 17

The Birmingham M05que Trust Limited
Noles to the Financial Statements for the Year Ended 31 March 2022
Foreign exchange
Transactions in foreign currencies are recortsj #i the rn¢e of exchange at the dat¢ of the trAnsaetion. Monetary
assets and liabilities denorninared in foreign awrencies ￿ the b414n¢e sheet date are reported at the rates of
cxchange prevjiliog ai that date.
The results of overseas operation$ are translAted at the average rates of exch8nge during the period artd their
balance sheets at the rates ruling at the balance sheei date. Exchange differences arising on Lrdnslation of the
opening net assets and resulrs of overseas operolions are reported in otheT compreh¢n$ive income and
cumulated in ¢quity (8tttibuied to uondwntrolliDg Èllterots ￿ appropriate).
Oth¢r ¢xcb8ng¢ diff¢r¢n¢e5 are rwognised in the Stst¢m¢nt of FinaDcial Artivities in the period in which they
arise except for..
11 exchange differences on transActions eniered into to hedge certain foreign CUTTency risks (see &t4)ve):
2) exchange differences arising on gains or losses on nonnmone¢ary items which are recogui5ed in other
comprehensive income: and
3) in thc ¢88¢ of the consolidai¢d financial swements. ex¢h8ng¢ differenc¢s on rnon¢t4ry items rweivabl¢ from
or pg4yabl¢ ¢0 & for¢i¥n OP¢Talion for which 5¢tilem¢n¢ 15 neither pl4Dned nor lik¢ly ¢0 ijccur Ith¢r¢for¢ forniin¥
part of th¢ net inveskn¢nt itt the foreL8ll operaiionl. whi¢b are wo8nised iti other ¢omprebensive in¢orne And
ported under w4uity.
Fund Structure
Unr¢8tri¢ied in¢ome fiubds 8r¢ general futsds th91 are gv4ilable for use ￿ the trusteeg's dis¢re¢ion in (urtheTan¢e
of th¢ obj¢¢¢ives of the eharlty.
RestriLted income funds are those don8kd for use in A particular area or for specific puwises. the use ofwhi¢h
is restricted to that area or Pu￿5¢.
PeTrsloni ind other post retlremen¢ oblig4ti0Tr5
The charity operates a defined contribution pension scheme which is a pension plan under which fixed
contribulions are paid In￿ a pension fund and the charity h&s no legal or construciive obligation to pay further
¢ontribulion$ even if the fund does not hold $utTicient &wts to pay 011 wloyees the benefit8 relating
employee service in the currettt and prior pertod%.
Contributions to defin¢d eontribution plans are ￿08Th1$ed in the Ststemettt ofFinAll¢ial Aetivities when they are
du¢. If ¢ontribution payments ¢x¢eed the ¢ontribution due for service. the ¢x¢ess 15 wogftised a$ a P￿payrnenL
Flnanclal Instruments
Financial &8sets and finarteial liabiliii&% are reco8nised when the charity becomes a party to the contractual
provisions of the instrument.
Financial liabilities and equity in$trumertts gre clssified aecording to the subSts￿e of th¢ ¢ontrdCtual
arrangements entered into. An equity instrument t% any ¢ontract that evidenee$ 4 r¢3idwal interest in the assets of
the charity after deducting all of ils liabililies.
Page 18

The Birmingham Mosque Trust Limited
Notes lo the Financial Statements for the Year Ended 31 March 2022
Recognition and￿e￿urem¢AÉ
All financial &sscts alld liabilitie5 are initially n￿asUred at tran5actioll price {includiug transaction costs), except
for those fU￿iCIal ￿ets classified as at fair Yalue through profit or loss. which are initially measured at fair
value (which is nortDBlly the transactioD price cxcludjng traT￿tion costs), ullle&s the arran¥ement ¢onstiwtes a
linancing transaction. If an mngement constituies a financing transxtion, the financiai asset or financial
liability is measured at the present y￿Ue of the future paymertts discounted ai a markei rale of interest for a
Similar debt instrument.
Financial aysets and liabilities are only offiet in the st￿ement of financial position when, and only when there
exist5 a legally enforceable right to set off the reeognised amourtts and the Charity intends eiiher to settle on a
nct basis. or to realise the asset at￿ settle the liabdity simuitslleously.
Financial 88s¢ts ar¢ d¢r¢cogni5ed wben and ordy whell a) the contrdctual rights to the cash flows from the
finall¢ial &%s¢t expire or ar¢ settled. b) the charity trdDsfer5 to another party substaniiaily &ll of the risks and
rewards of ownership of the fwancial weL or c) the charity. despit¢ havin8 tetaiDed some. but not all,
Si8nifican¢ T15ks aud rewar(b of owneThh1￿ has transfe￿d wntrol of the asset to wther party.
FinJnci31 liabilities are der¢¢o8ttis¢d only when the obli8atiOD sp￿lfIed rti the ¢ontr8et is discharged, cancelled
or expires.
Page 19

The Birmingham Mosque Trust Limited
Notes to the Financial Statsments for the Year Ended 31 Mareh 2022
Debi inslnuments
Debt insttuments wbich tneet the followin8 conditions are 5ub5equently nieasured at cost usin8 the
effective itkterest meth￿.
(a) The contraciuai return to the holder is (i) a fiKed amourtt. {iil a rrf)sitive fixed rate or a positive varithle rate;
or {iii) a combination of a positive OT a ne8auve fixed rate and a positive variable rat¢.
Ibl The contrdct may provide for repayments of the principal or ihe return to th¢ holder (bu¢ not boihl to be
linked to a single releYan¢ observable index of general price inflaiion of th¢ ¢wrency in which the debi
instnunenr is denominaied provided such links are rtot ]everns￿L
{c) The contrdct may provide for a determinable variaiion of thc rcftun to th¢ holdcr during thc life of the
instnunertt. provided That {1) the Dew rale satisf￿$ condition181 and the variation is aot C4)niingent Oll ￿tUre
events oiher than {11 a change of a contr&iual variable rdte. (2) to pro*ci the holder againsl credit delerioralion
of the issuer,'13) changes in levies applied by a central bank or arising from Cbanges in rel¢vani taxariou or law;
or {ii) the new rale is a market raie of interest and Wi$fi¢s ¢ondition {a).
(dl There is no contractual provision that could. by its t¢mis, re5uIi in the holder losing the principal amount or
any interest attributhble kn the current period csr prior p¢rityJ&
{e) Contractual provisions that perniii the issu¢r to pryy a debt inst￿ment OT pennii the holder ro pui li back to
the issuer before maturity noi cot)iitt8ent on fuiur¢ ev¢ttts. otheT Ihan w proie¢t the t￿Ider agAinst the credit
deterioration of the i¥suer or A chan8e in control of th¢ issu¢r. or to proiect the bolder OT issuer against changes
in levies applied by A central bank or arisin8 from ¢han8es in r¢lev8nt taxation or law.
(O Contractual provisions may pemiii the exiensiott of the trrni of the debt illstrum¢Dt. provided that the re¢urn
to the holder and any other coolrnctual provisions applicable durin8 the ¢x*nfyJ *ttll 881isfy the conditions of
paragraphs la) to (c).
D¢bt in$trntn¢nL5 that ￿ c1855ifi¢d as payable or receivjble withill one year on initial r¢¢o8ttition and which
meet the aboye condiiions are measured at the undis¢oull*d amount of the c8sh or other consideration exp¢¢t¢d
to be paid or received. net of impairment.
Wilh the exception of some hedging insiruments, other debi in$tNm¢nts noi meeting these ¢ondiiions are
measured ai fair value throu8h pmfii or loss.
CoinmirmeThts 10 make alld receive loans which meet the conditions Mention￿ alKJve ate rneasu￿d at cost
(which may be nil) less ltDpairn￿lll.
Investments in nonwconvertible preference shares and Don-puttable ordinary or preference shares (where shares
arc publicly traded or their fair value is reliably measurable) are measured at fair value through profit or loss.
Wher¢ fair value rAnnot be measured reliably, investments are measured at eost less impairni¢nt.
Investtnents in subsidiaries and &55￿1¥1¢$ measured at cost less impainnellL FOT invesltnents in subsidiaries
acquired for consideration including th¢ issu¢ of shares qualifying for merger relief. cost is rnwured by
reference to the nominal value of th¢ shar¢s issued plus fair value of other coLsider¥tioll. Any premium is
ignor
Page 20

The Birmingham Mogque Trust Limited
Note5 to the Financial Statements for the Year Ended 31 March 2022
Deriv4tiv¢fmwi¢ialinsfru•ents
Th¢ charity uses d¢rii'ative financial insttuments io reduce exposure to foteigll exchange risk and illterest ratc
movements. The charity do¢8 not hold or issue dert¥￿1Ve financial illstrU￿nts for speculative PUEyoses.
Dersvatives are initially rw0gniS￿ ai fair value ￿ the da￿ a deriV￿1ve contraci is entered into and are
subsequently rcrneasur¢d to th¢ir fair value Y4t each reporting d￿e. The resulting gain or loss is reco8ni5ed in
statetnent of fill&ncial activiries imrncdiatcly UDle5s the d¢Tivativ¢ is d¢signat¢d and ¢ff¢ctiYe a5 a hedgiL8
instnltnent, in w'hich event the timing of th¢ r￿ogniti￿ in sta*ment of fU￿¢la1 activities dcp¢nds on the
nature of the bedge relationship.
Fdlr meosuremeni
Th¢ best ¢viden¢e of fair value is a quoted price for an identical a&set in an active market. When quoted priees
unavttilable. the price of a recenl trdnsaclion for an identical asset provides evidence of fair value as long Lq
there has not been a significant change in economic circumstsnces or a significani lapse of time since the
transactiort took place. If the market is not active and receni tran￿￿onS of an Identic￿ asset on their own ar¢
not a good e￿]matC of fair valu¢, th¢ fair Y8lu¢ 13 e81]matL￿ by using a valuation rechnique.
3 In¢om¢ from doD*tion$ and legacleg
2022
21121
BuildRng- Extension PrO1￿t
GiftAid
IIMRC Grants
GeneTal collections
Events
742.434
14.474
22,333
283,059
46,590
40,861
25.556
495.831
122,396
76,389
102.591
12.521
19,597
10,868
840,193
Edueation
1,175,307
4 Investment Ineome
Uorutrfcted
Total
2021
Genernl
21122
Other investment income
5 Otber Income
2D22
2021
Funeral seTrices
FatnilyCounsellin8 s¢rvice
Marriag¢ services
Wedding hall rent
61,380
40,270
41,939
8,170
59,141
57.560
15.899
Page21

The Birmingham Mosque Trust Limited
Notes to the Financial Statements for the Year Ended 31 March 2022
6 Expendlture on charlt#ble ￿tIvItIeS
Activity
undert*ken
dlrec¢ly
Grant fundlng
of actfvlty
Attlvlty
support Costs
To
21122
T(tytsl
2021
Emplo￿llent Cost
Deprecittion
Facilities C05t
Prof¢55ionabLegai
F¢¢s
Office Expenses
Mosque Services
Sundry
Grants
154,561
105224
55,607
154,561
105,224
55.607
146,779
80.446
56.185
52.076
30.811
25.665
23,127
lJ42
27,021
79,097
30,811
25,665
23,127
28.7*8
37,838
16,356
10,217
5.244
23.537
27.386
7 AD*ly8ls of gov¢rnADe¢ #Dd 8UPPlIrt ¢(pJts
Governgttee £￿ts
Unre8trleted
funds
Total
2022
Tot
2021
GeDeral
Audit fees
Audit of th¢ finat2¢i81 fdt¢m¢Ats
Independeni examiner fe&8
Examination of Lhe finan¢ial st4i¢men
Legal and professiot￿l fees
4,200
7,531
22.021
22.021
Page 22

The Birmingham Mosque Trust Limited
Notes to the Finaneial Statements (or the Year Ended 31 March 2022
8 Crantwm*klng
Below are details of rnateriai grants made io ill51ilutions
2022
2021
Name of Instltutlon
151aTDic Relief
Saba Relief
Mercy International
Al Hijrah Educaiion Foundation
Syria Relief
Al Munir Foundation
Food Bank
Central Funerat Services
Al-Shif&Trust
Al Ihsan Foundation
Etth Relitf
Other ¢hariti¢s below £l,O
COVID 19 Support
Pak Fri¢Dds Ltd
5,090
5,000
4,500
3.000
2,500
1.500
1.398
1.020
1.000
3,(W7
353
3,IlX)
1,193
378
1.241
3,370
1.3(M)
13.605
27.386
9 Net IDcomlDgloutgoffing reyourc
N¢t in¢omin8 TS50urre8 for the y¢#r tnclude..
2022
2021
Audit fees
Depr¢¢iation offixed assds
10 Trust¢*$ remUnerA￿On 4nd ¢xpenJes
During the y¢ar th¢ ¢hartry tllade th¢ following ttattwtii)ns with trustees:
No Imstees, nor Any persons connecied with them, have received any remuneration from the charity durin8 the
year.
Page 23

The Birmingham Mosque Trusl Limited
Notes to the Financial Statements for the Year Ended 31 March 2022
I I Statr e05t$
The &ggre8ate payroll costs were Lq follows:
2022
2021
Staff cost5 durlng the yeAr were:
Wages and salaries
Social securiry Costs
Pension costs
142237
9.019
3.305
133,542
10.680
2,558
The monthly avera8e numberof per8ons (including gertior m4nag¢ment team) employed by the charity durin8
the year expressed 09 fijil time equivalents WA8 &8 follows..
2022
2021
.Yo
Staff
No employee recei%'ed emolymcnts of more than £00,￿ durin8 the year.
12 Independent examlTrer'$ remuner*tlott
2021
ExAmination olthe f￿aTr¢Ial sratemen
Page 24

The Birmingham Mosque Trust Limited
Notes to the FiDaDcial Statements for the Year Ended 31 March 2022
13 Txxatlon
The charity is & registrred chtirrty and is therefoTe exempt from raxation.
14 Tanelble fixed
L#Dd xttd
bulldlngs
Furnlture #nd
equlpment
Total
At l April 2021
Athiitions
3,188,652
1.448.868
421.851
3,610,503
.448.868
At 3 1 March 21Y22
4.637.520
421.851
5.059.371
D¢prKlatlon
At l April ?021
Charge for the year
47lJ62
91.607
353,761
13.618
825,123
105.225
Ai 31 M￿h 2022
562.969
367,379
930.348
Net book value
At 31 March 2022
4.074.551
54.472 4.129,023
At 31 March 2021
2.717290
68.090 2.785.380
15 Cash aDd cajh equlvAlents
2022
2021
Cash ott hatsd
Cash ai bank
Short-t¢nn deposits
801
421.194
1.026,265
425
719,011
1,300,000
16 Credltors: amounts falllng due Tvlthlo yur
2022
2021
Other Credi￿[8
Accruals
Deferred income
74,694
35,130
17,485
41,585
114,680
Pag¢ 25

The Birmingham Mosque Trust Limited
Notes to the Financial Statements for the Year Ended 31 March 2022
17 Fund5
Balanee at I
Aprll 2021
Incomlng
Resourees
expended
Balanee At 31
March 2022
Unrestrleted fund$
Genernl
2,683,972
555,918
(475,434)
(27.386)
2,764,456
Restrlcted futtds
1.947.094
783.295
2.703,003
Totil fuad#
ResDur¢e5
expended
Ba]Anee ¥Lt 31
March 2021
Aprll 2020
rests￿ree$
Unrestrlcted ful￿*
Genwal
2,575.262
471.709
(362,999)
(13.605)
2,683,972
Restrlcted funds
1.445.271
515,428
1,947.094
Total fundl
Res¢rictedfynds
The Mogque5 restri¢¢¢d fimds mainly relak to the builditig projeet and Zakat funds. The Y￿￿lld bal￿¢¢
includes only £6k of Zakat funds.
Page 26

The Birmingham Mosque Trnst Limited
Notes to the Flnancial Statements for the Year Ended 31 March 2022
18 Analysls ofnet assets betweett funds
Total funds at
31 March
2022
Unrestrirted Rutrirttd
GeDer*l
ruDds
Tangible fixed a$s￿S
Current a&gets
Current tiabilities
1,426,020
1,448,260
(104.824)
2,703.003
4,129,023
1,448,260
1104,8241
Total net assets
Total furtdi ot
31 Mareh
2021
Unrestrlcted
Generil
Restrleted
fuDdi
Tangible fixed as8¢ts
cu￿¢￿ta&sets
CuTr¢nl li8bilities
838286
2.019.436
(173,750)
1.947.094
2.785.380
2.019.436
1173,7501
Tota] net assets
19. Related party
There w'as nil (2021.. nil) related party ¢raDsactiODS durin8 the year.
20. C*pltxl Commltments
A5 at year end. th¢ Mosque had either completed or w&$ close (o th¢ ¢ompl¢tion of stag¢5 up ¢0 $tsge 4. The Mosque
is yet to Commit to Ihe srase 5 for the Mechanical, Electrical. Fillish¢s & Ex*mai Wor
Page 27