2021-04-30-accounts - Hounslow Jamia Masjid And Islamic Centre

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HOUNSLOW JAMIA MASJID Financial Statements	HOUNSLOW JAMIA MASJID Financial Statements	AND ISLA	MIC CENTRE
Year ended 30April 2021
				Page
Trustee's annual report
Independent auditor's	report to the members
Statement offinancial	activities
Statement offinancial	position
Statement ofcash flows				10
Notes to the financial	statements
The following pages	do not form part of		the Snancial statements
Detailed statement of	financial activities			25
Notes to the detailed	statement	offinancial	activities	27


TruStee'S	Annual	Repert		Ironanvedl
Year ended 30April			2021
The trustee	presents	his	report		and the	finanaal			statements		of	the	chanty	for the	year ended
30 April 2021.
Reference and administrative				details
Registered	charity name				HOUNSLOW			JAMIA MASJID			AND	ISLAMIC		CENTRE
Charity registration		number			264824
Principal office
					367Wellington			Road South
					Hounslow
					Middlesex
					TW4 5HU
The trustee
					R G Ali				Chairman
					M Alaib				Vice	Chairman
					SRehman				General Secretary
					Z Awan				Joint	Secretary
					M Rashad				Treasurer
					N Akhtar				Joint	Treasurer
					J Akhter
					A Majid
					S Ali
					W Hussein
					T Masood
Auditor					Saleemi	Assoaates
					Chartered		accountants			& statutory		auditor
					792 Wickham			Road
					Croydon		CRO 8EA

Year ended $0April	202
				2021		2020
			Unrestr bled	Restritned
			funds	funds	Total funda	Total funds
		Note		E	E	E
Income and ondownmnls
Donasons amt legadas Charitable acfnnlies Other trading activities Other brooms		6 8 7	299,941 115,037 Sg,'S1S 7,028	47,695 801,673 50	347,636 716,710 59,5I5 7,028	~69,055 874.598 58.978 1,697
Total income			481.477	649,418	1,130,895	1.404,328
sxpendburs
Expenditure on raising funds'
Costs ofraising donations snd legacies Costs ofother trading activlbes Expenditure on chaNabb activities		8 9 10,11	1,820 89,464 439.506	30,740 852,727	32,380 69,484 1,092,233	181,050 68.032 1.187,677
Total expendltum			510.590	883,487	1,194,057	1,438.759
Not expendnure and net funds	movement	In	(29.069)	(34,049)	(63,118)	(32,431)
Reconciliation offunds
Total funds brought fonrsrd			5,385,510	90.513	5.456,023	5,488.454
Total funds cabled fonssnl			5,336,441	58,484	5,392.905	5,456,024

					2021	2020
				Note	E	E
Fixed assets
Tangible fixed	assets			17	5286,599	5,312,336
Current assets
Debtors				18	227,705	227,705
Cash at bank	and	in hand			117,657	127,801
					345,362	355,506
Creditors: amounts			falling due within one year	20	229,056	185,619
Netcurrentassets					116,306	169,887
Total assets	less	current liabilities			5,402,905	5,482,223
Creditors: amounts			falling due after more than one year	21	10,000	26,200
Net assets					5,392,905	5,456,023
Funds ofthe charity
Restricted funds					56,464	90,514
Unrestricted	funds				5,336,441	5,365,510
Total charity	funds			24	5,392,905	5,456,024

HOUNSLOW JAMIA MASJID Statement ofCash Flows Year ended 30April 2021	AND ISLAMI	C CENTR	E
		Nots	2621 6	2020 f
Cash flows from operating activities Net expenditure			(63,118)	(32,431)
Adjustments for. Depreciation oftangible fixed assets Government grant income Interest payable and similar charges Accrued expenses/(income)			32,473 (152,799) 6,487 8,830	41,586 11,038 (2,561)
Changes in: Trade and other debtors				38,312
Trade and other creditors			18,406	95,419
Cash generated from operations			(149,721)	151,343
Interest paid			(6,487)	(11,038)
Net cash (used in)/from operating activities			(156,208)	140,305
Cash flows from investing acttvatss Purchase oftangible assets			(6,736)	(117,614)
Net cash used in investing activities			(6,736)	(117,614)
Cash flows from gnancing activities Government grant income			152,799
Net cash from financing activities			152,799
Net (decrease)/increase in cash and cash Cash and cash equivalents at beginning	equivalents ofyear		(10,145) 127,801	22,691 105,110
Cash and cash equivalents at end ofyear		19	117,656	127,801

			Unrestncted	Restricted	Total Funds
			Funds	Funds	2021
			E	E
	Donations
	Donations		147,142	47,695	194,837
	Grants
	Government	grant income	152,799		152,799
			299.941	47,695	347,636
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
			E	E	E
	Donations
	Donations		296,331	172,724	469,055
	Grants
	Government	grant income
			296.331	172.724	469,055
5.	Charitable	activities
			Unrestricted	Restricted	TotalFunds
			Funds	Funds	2021
			E	E	E
	Funeral Income		75,107		75,107
	Deen School		39.930		39,930
	Primary School			430,265	430,265
	Grants-LBH			171,408	171.408
			115.037	601,673	716,710

5.	Charitable a	ctivities (eonsnuee
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2020
			f	f	f
	Funeral Income		38,566		38,566
	Dean School		125,856		125,856
	Primary School Grants-LBH			474,498 235,678	474,498 235,678
			164,422	710,176	874,598
6.	Other trading acavities
			Unrestricted	Restricted	TotalFunds
			Funds f	Funds f	2021 f
	Sponsorships Fundraising	events	1,340	50	1,340 50
	Shop income
	Hall Rentals
	Catering		58,175		58,175
			59,515	50	59,565
			Unrestricted	Restncted	Total Funds
			Funds	Funds	2020
			f	f
	Sponsorships Fundraising events Shop income Hall Rentals		2,060 3,230 4,390	37	2,060 37 3,230 4,390
	Catering		49,261		49,261
			58,941	37	58,978
7.	Other income
			Unrestricted	Restricted	TotalFunds
			Funds f	Funds f	2021 f
	Other income		7,028		7,028
			Unrestricted	Restricted	Total Funds
			Funds f	Funds f	2020
	Other income		1,215	482	1,697

							Unrestncted	Restncted	Total Funds
							Funds	Funds	2021
							E	E	E
	Costs of raising		donations		and legacies	- Donations	1,620	30,740	32,360
							Unrestricted	Restricted	Total Funds
							Funds	Funds	2020
							E	E	E
	Costs of raising		donations		and legacies	- Donations		181,050	181,050
9.	Costs ofother		trading	activities
						Unrestricted	Total Funds	Unrestricted	Total Funds
						Funds	2021	Funds	2020
						E	E	E	E
	Costs of other		trading	activities		69,464	69,464	68,032	68,032
10.	Expenditure	on charitable			activities	by fund type
							Unrestricted	Restricted	TotalFunds
							Funds	Funds	2021
							E	E	E
	Suffah School							526,348	526,348
	Deen School						202,886		202,886
	Funerals						39,367		39,367
	Support costs						197,253	126,379	323,632
							439,506	652,727	1,092,233
							Unrestricted	Restricted	Total Funds
							Funds	Funds	2020
							E	E	E
	Suffah School							543,240	543.240
	Deen School						215,683		215,683
	Funerals						29,636		29,636
	Supporlcosts						321,993	77.124	399.118
							567.312	620,364	1.187.677

Expenditure	ctivities by activity type
	Activities
	undertaken	Support	Totalfunds	Total fund
	directly 5	costs 8	2021 f	2020
Suffah School	526,348		526,348	543,240
Dean School	202,886		202,886	215,683
Funerals Support costs Governance costs	39,367	304,470 19,162	39,367 304,470 19,162	29,636 378,953 20,165
	768,601	323,632	1,092,233	1,187,677

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13.	Net expenditure	Net expenditure	Net expenditure
	Net expenditure is stated after charging/(crediting):				2021	2020
					6	f
	Depreciation of tangible Operating lease rentals	fixed assets			32,473 103,515	41,586 77,126
14.	Auditors remuneration
					2021	2020
					9
	Fees payable for the audit ofthe financial statements				3,000	3,000
15.	Staffcosts
	The total staff costs and	employee	benefits for the	reporting	period are analysed as 2021	follows; 2020
					9	2
	Wages and salaries Social security costs Employer contributions	to pension	plans		606,096 29,628 3,141	679,505 31,555 10,718
					638,865	721,778

7.	Tangible fixed assets
				Freehold	Plant and	Motor
				property	machinery	vehicles	Total
				E	E	E	E
	Cost
	At 1 May 2020			5.189,179	414.227	70,692	5,674,098
	Additions				6,736		6,736
	At 30 April 2021			5,189.179	420,963	70.692	5,680,834
	Depreciation
	At 1 May 2020				308.423	53,339	361,762
	Charge for the year				28,135	4,338	32,473
	At 30 April 2021				336,558	57,677	394,235
	Canying amount At 30 April 2021			5,189,179	84,405	13,015	5,286,599
	At 30 April 2020			5,189,179	105,804	17,353	5,312,336
18.	Debtors
						2021	2020
						E	E
	Gidbaid receivable					227,705	227,705
19.	Cash and cash equivalents
	Cash and cash equivalents		comprise	the following:
						2021	2020
						E	E
	Cash at bank and in	hand				117,657	127,801
	Bank overdrafts					(1)
						117,656	127,801
20.	Creditors: amounts	falling	due within one year
						2021	2020
						E	E
	Bank loans and overdrafts					1
	Accruals and deferred income					19,170	10,340
	Social secunty and other taxes					107,976	72,070
	Other creditors					101.909	103.209
						229,056	185,619

Creditors: amounts falling due after more	than one year
	2021	2020
		E
Trade creditors		16,200
Qard-e-Hasna	10,000	10,000
	10,000	26,200

Government	Government	grants
The amounts		recognised	in the financial statements for		government	grants are as follows: 2021 2020
						E		E
Recognised Government		in income from donations grants income		and legacies:		152,799
Analysis of		charitable	funds
Unrestricted		funds
				Al				At
				1 May 2020	Income	Expenditure	30 April 2021
				E	E	E		E
Generalfunds				5,365,510	481,521	(510,590)		5.336,441
				At				At
				1 May 2019	Income	Expenditure		30 April 2020
				E	E	E		E
General funds				5,479,945	520,909	(635,344)		5,365,510
Restricted	funds
				At				At
				1 May 2020	Income	Expenditure	30Aprg 2021
				E	E			E
Restricted	Fund			90,513	649,418	(683.467)		56,464
				At				At
				1 May 2019	Income	Expenditure		30April 2020
				E	E	E		E
Restricted	Fund			8409	883,419	(801,414)		90,514

5.	Analysis	of net as	set	s between funds
					Unrestricted	Restricted TotalFunds
					Funds	Funds	2021
					8	6
	Tangible	fixed assets			5,273,584	13,015	5,286,599
	Current assets				301,913	43,449	345,362
	Creditors	less than	1 year		(229,056)		(229,056)
	Creditors	greater than		1 year	(10.000)		(10,000)
	Net assets				5,336.441	56,464	5,392,905
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2020
					8	t	t
	Tangible	fixed assets			5.294,983	17,353	5,312,336
	Current assets				282,345	73,161	355,506
	Creditors	less than	1	year	(185,619)		(185,619)
	Creditors	greater than		1 year	(26,200)		(26,200)
	Net assets				5,365,509	90,514	5,456,023
26.	Analysis	ofchanges		in net debt
					At		At
					1 May 2020 f	Cash flowst	30 Apr 2021 6
	Cash at	bank and	in	hand	127,801	(10,144)	117,657
	Bank overdrafts					(1)	(1)
					127,801	(10,145)	117.656

				2021 8	2020f
Expenditure
Costs of raising donations			and legacies
Donations —cost of raising		fund		1.620
Donations - Zakat &sadaqat			distributed	30,740	181,050
				32,360	181,050
Costs of other trading	activities
Purchases				69,464	68,032
Expenditure on charitable			activities
Purchases				101,141	91,593
Wages and salaries				606,096	679,505
Employer's NIC				29,628	31,555
Pension costs				3.141	10,718
Operating leases Rates and water				103,515 913	77,126 6,612
Light and heat				29,808	36,731
Repairs and maintenance				15,556	9,182
Insurance				10,826	8,982
Other establishment				484	12,141
Legal and professional Telephone Other office costs	fees			19,162 7,038 12,235	20,165 6,659 6,819
Oepremation				32,473	41,587
Interest on bank loans	and		overdrafts	5,037	8,082
Interest on HP and finance			leases	1,450	2,956
Advertisement					594
Training and development			school	3,333	2,852
Grave charge				7,464	6,582
School trip					8,597
Cleaning				30,662	35,094
Administrative costs				29,274	42,953
Subscription				7,054	15,644
Postage and stationery Disclosure report				3,627 413	693 1,201
Funeral Cost				31,903	23,054
				1,092,233	1,187,677
Total expenditure				1,194,057	1,436,759
Net expenditure				(63,118)	(32,431)

Detailed Sta Year ended	tement of Financial Activities 30April 2021
		2021	2020
		8	5
Income and endowments
Donagons and Donations	legacies	194,837	469,055
Government grant income		152,799
		347,636	469,055
Charitable activities
Funeral Income		75,107	38,566
Deen School		39,930	125,856
Primary School Grants-LBH		430,265 171,408	474,498 235,678
		716,710	874,598
Other trading activities Sponsorships Fundraising events Shop income Hall Rentals		1,340 50	2,060 37 3,230 4,390
Catering		58,175	49,261
		59,565	58,978
Other income Other income		7,028	1,697
Total income		1,130,939	1,404,328

Year en	ded 30 April 20	21
				2021	2020
				6	5
Costs of	raising donations	and legacies	- Donations
Donabons	—cost of raising fund			1,620
Donations	-Zakat &sadaqat	distributed		30,740	181,050
				32,360	181,050
Costs of	raising donations	and legacies		32.360	181,050
Costs of	other trading activities
Other trading activities				69,464	68,032
Costs of	other trading activities			69,464	68,032

			2021	2020
			8	K
Expenditure on charitable		activiaes
Suffah School
Actividea underatken Purchases	dirsctiy		101,141	91,593
Wages/salaries Employer's NIC Pension costs			371,486 20,474 2,197	403,390 19,068 4,279
Repairs &maintenance Insurance			15,556 5,270	9,182 800
IT&computer expenses Advertisement			6,478	1,684 594
Training and development School trip Disdosure report		school	3,333 413	2,852 8,597 1,201
			526,348	543,240
Deen School
Activities undertaken	direct/fr
Wages/salaries Employer's NIC Pension costs			195,049 7,308 529	205,241 9,162 1,280
			202,886	215,683
Funerals
Activities undertaken	direct/i/
Grave charges Funeral costs			7,464 31,903	6,582 23,054
			39,367	29,636
Supportcosta
Supportcosts Wages/salaries Employer's NIC Pension costs			39,561 1,846 415	70,874 3,325 5,159
Operating leases Rates &water			103,515 913	77,126 6,612
Light &heat Insurance			29,808 5,556	36,731 8,182
Other establishment			484	12,141
Telephone Other oflice costs			7,038 5,757	6,659 5,135
Depreciation Interest on bank loans and		overdrafts	32,473 5,037	41,587 8,082
interest on HP and finance		leases	1,450	2,956
Cleaning Administrative Costs			30,662 29,274	35,094 42,953
Subscriptions			7,054	15,644
Canied forward			300,843	378,260

Year ended	30 April 2	021
			2021	2020
			E	E
Brought forward			300,843	378.260
Postage and	stauonery		3,627	693
			304,470	378,953
Governance	costs
Accountancy	fees		16,162	17,167
Audit fees			3.000	2,998
			19.162	20.165
Expenditure	on charitable	activities	1.092,233	1,187,677