## **Cambridge Muslim Welfare Society**
**Annual Report and Financial Statements**
## **For**
**The Year Ended 31[st] March 2023**
Charity number: 273568
2
## **CONTENTS**
LEGAL AND ADMINISTRATIVE INFORMATION ...................................................................................................................................................... 3 TRUSTEES’ ANNUAL REPORT ................................................................................................................................................................................. 4 INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS .................................................................................................................................... 6 FINANCIAL STATEMENTS....................................................................................................................................................................................... 8 Statement of Financial Activities ...................................................................................................................................................................... 8 Balance Sheet ................................................................................................................................................................................................... 9 Notes to the Financial Statements ............................................................................................................................................................10-12
## **LEGAL AND ADMINISTRATIVE INFORMATION**
## Trustees
## **New Committee appointed – date below**
Shamim Ahmed (Chairman) – 21 November 2022 Muhammad Naveed Khalid (General Secretary) – 21 November 2022 Hazir Miah (Treasurer) – 28 November 2022 Sahistha Miah (Assistant Secretary) – 28 November 2022 Mohammed Angur Ullah (Member) – 28 November 2022 Zarrar Arshad (Member) – 28 November 2022 Younis Jan (Member) – 28 November 2022
## **Committee dissolved – 21 November 2022**
Muhammad Pervaiz Malak (Chairman) Muhammad Azam Bhatti (General Secretary) Mahomed Rafique Amode (Assistant Secretary) Mohammed Bazlur Rashid (Treasurer) Mohammed Mahmood Mohammed Irfan Kamaluddeen Abdullahi Ibrahim
## **Principal Office**
Abu Bakr Jamia Mosque 1A Mawson Road Cambridge CB1 2DZ, UK Telephone: +44 (0)1223 501012 Website: www.cambridgemosque.com
## **Principal Bankers**
Lloyds Bank plc 90A Mill Road Cambridge CB1 2BE, UK
## **Public Contact**
Shamim Ahmed 214A Mill Road Cambridge CB1 3NF
Email: abubakrcambridgemosque@gmail.com Website: www.cambridgemosque.com
4
## **TRUSTEES’ ANNUAL REPORT**
Trustees are pleased to present their report together with the financial statements for the year ended 31 March 2023.
Cambridge Muslim Welfare Society is a registered charity and is governed by its constitution. The charity was established with the following aims and objectives:
- a) advance the Muslim religion in Cambridge
- b) advance religious education of the Muslims residing in Cambridge
- c) give relief to the Muslims residing in Cambridge who are in financial need.
The Charity’s work is supported by a number of volunteers and it has an _Imam_ and a _khateeb_ who are employed for arranging prayers and educational activities in the mosque.
Day to day activities of the Charity are operated by the Executive Trustees.
The Charity is dependent on donations from individuals for its funding. It also receives rental income from its property at 175 Chesterton Road, Cambridge.
## **REVIEW OF PROGRESS AND ACHIEVEMENTS**
We are pleased to say we have recovered very well since the impacts of the Covid Pandemic, the activity of the Charity has remained focused in meeting the aims and objectives of the organisation. We continuously endeavoured to provide improvements in the facilities for congregational prayers, education and other activities in the mosque for Muslims living in Cambridge and the surrounding areas both by face-face events or online. Our regular classes and events continue to go from strength to strength.
Being a university town, Cambridge hosts a large number of Muslim students from all over the World every year. The Society plays a unique role in Cambridge for a diverse Muslim community.
The Society promotes inter-faith dialogue and social cohesion. From time to time the Society had dialogues with the representatives of various faith groups in order to establish good relationship with the Christians and people of other faiths of this area. The Society also arranged orientation courses in the form of mosque open days, neighbour’s tea invitations and organizing mosque tours to help understand the religious and cultural aspects of Muslim life. The Society regularly facilitates visits by students from various schools. During the year, the Society organized open days and various other activities for the wider community to visit the mosque and have a first-hand knowledge of Islam and Muslim culture.
Upon requests from the Addenbrookes Hospital Chaplaincy, visits were made for counselling the patients coming from outside areas
5
## **Reserves policy**
The Trustees regard the equivalent of three months operational expenses as an appropriate level of reserves. The present level of funding is adequate to support the continuation of the current level of our mosque activities and the Committee considers the financial position of the charity to be satisfactory.
## **Going Concern**
Despite the drop in weekly collection from the congregation gathering, the charity has maintained its financial sustainability by means of continuous donation being received via standing order donation and face-face collection, together with income from rental of charity property. This has and has resulted in regular inflow of funds to maintain charity activity. The Executive Committee continues to explore options for generating additional income from its current premises and will hand over findings to the incoming executive committee (election pending) for final resolution.
## **Significant Events (post year-end)**
There were several community meetings held during 2022, following which was an Annual General Meeting. Subsequently, there was a decision made to dissolve the old Administration and run an Election process to Appoint a new Committee. The New Committee, listed on page 3 came into power in November 2022.
**Shamim Ahmed**
Chairman
6
## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS**
## **Independent examiner’s report to the trustees of ‘Cambridge Muslim Welfare Society’**
I report on the accounts of the Society for the year ended 31 March 2023, which are set out on pages 8 to 12.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit
is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I 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.
7
**Signed: Date:** 10[th] January 2024
**Name:** Moin Uddin
**Relevant professional qualification:** Associate member of Chartered Institute of Management Accountants **Address:** 283 Campkin Road, Cambridge, CB4 2LD
8
## **FINANCIAL STATEMENTS**
## **Statement of Financial Activities**
**For year ended 31[st] March 2023**
|**Incoming resources from**
**generated funds:**
Notes
Voluntary - Donations
Voluntary - Zakah
Voluntary - Zakah al-Fitr
Other income
2
**Total income**
**Resources expended**
Charitable activities
3
Costs of generating funds
**Total resources expended**
**Movement in total funds for**
**the year**
Net Income (Expenditure) for
the year
Transfer between funds
Net movement in funds
_Reconciliation of funds:_
Funds brought forward at 01.04.2022
**Funds carried forward at 31.03.2023**||Unrestricted
Funds
£
55,091
-
-
25,469
**80,560**
84,294
-
**84,294**
(3,734)
-
(3,734)
420,707
**416,973**||Restricted
Funds
£
-
3,471
668
3,503
**7,642**
4,421
-
**4,421**
3,221
-
3,221
4,573
**7,794**||March 2023
Total
Funds
£
55,091
3,471
668
28,972
**88,202**
88,715
-
**88,715**
(513)
-
(513)
425,280
**424,767**||March 2022
Total
Funds
£
52,522
1,438
2,474
42,983|
|---|---|---|---|---|---|---|---|---|
|||||||||**99,417**|
|||||||||85,615
-|
|||||||||**85,615**|
|||||||||13,802
-|
|||||||||13,802
411,478
**425,280**|
9
## **Balance Sheet**
## **As at 31[st] March 2023**
|**Fixed Assets**
Tangible Fixed Assets
**Current Assets**
Investments
Debtors
Cash and bank balances
**Creditors**
Amounts falling due within
one year
**Net Current Assets**
**NET ASSETS**
**REPRESENTED BY:**
Restricted funds
Unrestricted funds
**TOTAL FUNDS**|Notes
5
6
7
8|March
**2023**
£
1,738
1,935
96,560
**100,233**
(4,724)
**(4,724)**|March
**2023**
£
329,258
95,509
**424,767**
7,794
416,973
**424,767**|March
**2022**
£
1,738
3,535
106,840
**112,113**
(10,957)
**(10,957)**|March
**2022**
£
324,124|
|---|---|---|---|---|---|
||||||**324,124**
101,156|
||||||**425,280**|
||||||4,573
420,707|
||||||**425,280**|
The accounts were approved and authorised for issue by the Board of Trustees on and signed on its behalf by:
Shamim Ahmed Chairman Date: 10[th] January 2024
Muhammad Naveed Khalid General Secretary Date: 10[th] January 2024
10
## **Notes to the Financial Statements**
## **1. Accounting Policies**
## **Basis of preparation of financial statements**
The financial statements have been prepared under the historical cost convention, and in accordance with the Statement of Recommended Practice (SORP), 'Accounting and Reporting by Charities' published in March 2005.
## **Tangible fixed assets and depreciation**
Fixed assets held by the charity consists of freehold properties. Depreciation of these properties is not provided. Purchase of equipment are treated as revenue expense and those are written off in the year of purchase in full. Purchase and installation of other large expenditure such as Carpets and Air conditioning will be capitalised and depreciated over a useful life of 4 years.
## **Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of Trustees in furtherance of general activities of the charity which have not been designed for other purposes. Restricted funds are to be used in accordance with particular purposes for which the funds were raised by the charity. Any difference in expenditure and income is to be transferred to the general fund except for Zakah Fund.
## **2. Other Income**
|Rental Income
Tuition fees
Dividends received
HMRC JRS Grant
Local Restriction Support Grant
Turkey & Syria Appeal
Special Appeal
**Total**|**Unrestricted**
**Funds**
**£**
25,137
270
62
-
-
-
-
**25,469**|**Restricted**
**Funds**
**£**
-
-
-
-
-
1,247
2,256
**3,503**|**Total Funds**
**2023**
**£**
25,137
270
62
-
-
1,247
2,256
**28,972**|**Total Funds**
**2022**
**£**
24,505
260
18
6,200
12,000
-
-
**42,983**|
|---|---|---|---|---|
11
## **3. Charitable Activities**
|Salaries and NIC
Rates and water
Light and heat
Insurance
Cleaning
Repairs and maintenance
Office costs
Bank Charges
Events and celebrations
Sundries
Grants
Ramadan arrangements
Air-conditioning
Carpets
Zakah
Zakah al-Fitr
Special Appeal
Professional fees
Renovations
Equipment
Election expense
**Total**
**4. Analysis of Employee costs**
Salaries
Social security costs
Total
The average number of employees|**Unrestricted**
**Funds**
**£**
60,403
3,613
5,703
2,365
1,985
2,197
788
525
-
80
110
2,075
-
-
-
-
-
1,789
50
923
1,688
**84,294**
**2023**
**£**
55,996
4,407
**60,403**
**3**|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,300
668
453
-
-
-
-
**4,421**
**2022**
**£**
53,292
3,502
**56,794**
**3**|**Total Funds**
**2023**
**£**
60,403
3,613
5,703
2,365
1,985
2,197
788
525
-
80
110
2,075
-
-
3,300
668
453
1,789
50
923
1,688
**88,715**|**Total Funds**
**2022**
**£**
56,794
2,781
4,713
2,110
2,051
4,652
45
528
716
25
100
1,700
1,521
262
3,600
2,154
-
1,863
-
-
-
**85,615**|
|---|---|---|---|---|
12
## **5. Fixed Assets**
|**5. Fixed Assets**||||||
|---|---|---|---|---|---|
|**Cost**
Valuation/Cost 1 April 2022
Additions
**Depreciation**
Balance 1 April 2022
Charge for the year
**Net Book Value 31 March 2023**
**Net Book Value 31 March 2022**
**6. Investments**
800 Ordinary shares with British Telecom
Market value £1,166 (2022 £1,458)
**7. Restricted Funds**
Zakah
Zakah al-Fitr
Funeral appeal
Turkey & Syria Appeal
Special Appeal
- Transfer to unrestricted funds
**Total**
**8. Unrestricted Funds**
**Unrestricted funds**
- Transfer from unrestricted funds|**Fixtures**
**& Fittings**
**£**
29,385
5,184
**29,385**
29,385
50
**29,435**
**5,134**
**-**
**Balance 1**
**April 2022**
**£**
-
-
4,573
-
-
-
**4,573**
**Balance 1**
**April 2022**
**£**
420,707
-
**420,707**|**Fixtures**
**& Fittings**
**£**
29,385
5,184||**Freehold**
**Properties**
**£**
324,124
-|
|
|||**29,385**||**324,124**||
|||29,385
50||-
-||
|||**29,435**||**-**||
|||||**324,124**
**324,124**
**2023**
**£**
1,738
**Incoming**
**Resources**
**£**
3,471
668
-
1,247
2,256
-
**7,462**
**Incoming**
**Resources**
**£**
80,560
-
**80,560**||
|||||||