2022-06-30-accounts

CHARITY REGISTRATION NUMBER: 274095

EXETER MOSQUE AND CULTURAL CENTRE Unaudited Financial Statements

30 June 2022

P a g e | 1

EXETER MOSQUE AND CULTURAL CENTRE

Trustees' Annual Report

Year ended 30 June 2022

The Trustees present their report and the unaudited financial statements of the Charity for the year ended 30 June 2022.

Reference and administrative details:

Registered charity name EXETER MOSQUE AND CULTURAL CENTRE

Charity registration number

274095

Principal office

12-13 York Road Exeter Devon EX4 6PG England

The Trustees

S Hassan (Charity Secretary) R Ahmed T Hassan M Saflo F Hakimi (Appointed – 31/12/2022) A Al Jannati (Retired – 23/08/2021)

Independent Examiner

Simon J. Gould FCCA Chartered Certified Accountant 6 Lower Shillingford Shillingford Abbot EXETER Devon EX2 9QD

P a g e | 2

EXETER MOSQUE AND CULTURAL CENTRE Trustees' Annual Report Year ended 30 June 2022

Structure, governance and management

The Trustees have oversight of the Charity and work tirelessly to protect the reputation of Exeter Mosque and Cultural Centre (EMCC). They give of their time freely and receive no remuneration or other financial benefits. They ensure that staff and volunteers are working together in order to achieve the objectives set out in the governing document, the ‘Constitution’. The Trustees are responsible for general control and management of the Charity. They regularly meet together as a body and are responsible for all decisions in relation to running the Mosque and community facilities.

The Trustees are responsible for the appointment of new Trustees, and in making new appointments they seek to identify people who are dedicated and willing to volunteer their skills and time to help with work in the broader community. Following their appointment, the Trustees are introduced to their new role and given copies of the ‘Constitution’ and a guide to the policies and procedures adopted by our Charity.

The Trustees continue to review risks regularly and they are satisfied that systems are in place to manage any risks identified. In particular, insurance cover is in place and the finances of the EMCC are kept under review. Appropriate DBS checks, supported by regularly reviewed policies are made for all those who work with children or other vulnerable groups within the EMCC premises.

The EMCC has written policies in respect of safeguarding Charity assets, staff conduct, school admissions, behaviour, whistleblowing and school equalities, and continues to broaden its policy range to become an even more effective organisation. A new Trustee has been appointed whose individual expertise and experience will be blended with the existing Board.

Governing document

Exeter Mosque and Cultural Centre (formerly Islamic Centre of the South West (Exeter)) is constituted as a Charitable Trust with the Charity Commission. The Constitution was adopted on 1 December 1976, and amended subsequently on 10 July 1977, 17 December 1991 and 24 February 2014.

Objectives and activities

The mission of the EMCC is to:

a) Advance the religion of Islam in accordance with the tenets and doctrines of the Holy Quran and Sunnah, (the actions and sayings of the Prophet Mohammed, peace be upon him).

b) Advance the education of Muslim children in accordance with the tenets and doctrines of Islam.

c) Provide relief of such Muslims who are poor and needy.

Strategies

The objects of the Constitution are translated into a whole range of activities, including services which are planned and delivered to engage the community of worshippers and the wider community of stakeholders. The EMCC ensures that it can benefit as many people as possible. Therefore, various projects and activities are organised in order to achieve this objective. Education is a fundamental aspect of the Constitution and the work it does reflects this. There are regular children and adult classes which teach the basic tenets of Islamic faith, and the civic responsibility towards the welfare and prosperity of the wider community, in which they live.

The EMCC works tirelessly to raise awareness about Islam and dispel misconceptions about the faith, through hosting visits from various educational institutions, faith groups, and community based organisations and individuals. The visitors are generally given a brief overview about Islam and offered a chance to ask questions and participate in discussions.

The EMCC offers social activities for the children, youth and adults. During the month of Ramadan, daily Iftar is arranged, as well as a larger Iftar for the whole community together with Eid celebrations. During term-time, weekly football activity is organised for the youth and during half-term holidays and various activities are prepared for the children.

P a g e | 3

EXETER MOSQUE AND CULTURAL CENTRE Trustees' Annual Report (continued) Year ended 30 June 2022

Volunteers

Volunteers are an important human resource in both our faith and community. They play an important role by keeping the EMCC clean and ensuring that it runs smoothly. We rely heavily upon them, most notably for open days and at Iftar gatherings. The Trustees also give of their time freely during these events.

Activities and achievements

Prayers: The EMCC holds five daily prayers and Friday Prayers catering for between 800 and 1,000 people. These include khutbahs (sermons) which encourage worshippers to follow Islamic principles of acceptance, responsibility and .

Festivals: There are biannual Eid prayers which are attended by over 1,200 people at the start of each festival.

Quran classes: The EMCC continues to conduct regular classes for children and adults. Students are enrolled and divided into seven classes, according to their age and educational needs. Students are taught the Holy Quran and its teachings, the seerah (life of the prophet Mohammed (peace be upon him)) hadith, the knowledge of faith, fiqh, and Islamic manners. The classes are held in a relaxed and friendly environment. From October 2021, the EMCC conducts a new hifz (Quran memorisation) programme, and this is a very popular and much needed initiative.

Sunday Halaqah: The Imam regularly conducts the Sunday halaqah after dhuhr prayer, which is open to all brothers and sisters.

Youth Club : The EMCC holds weekly sports activities and this is a great opportunity for the youth to participate in indoor sports, and also to encourage the use of its services.

Holiday Club: During the school holidays, the holiday club is organised for the children where they can socialise and participate in varied and engaging activities, managed by our volunteers.

Girls’ Club: This is organised on Sundays with the presence of volunteer mothers.

Cleaning: Volunteers regularly clean the EMCC premises with various groups coming in, some on a weekly basis, others less frequently.

Open Days: The EMCC hosts open days three to four times a year. These events are well attended by neighbours, members of various community organisations, the Police, and many individuals. The feedback from these events is very positive and offers an opportunity for the wider community to find out about the events and activities that are hosted throughout the year at the EMCC.

ISOC Barbecue: This is held annually and is organised by Exeter University students.

Fundraising: T he community has been active in raising funds for good causes. Members were encouraged to donate to UK charities. The month of Ramadan is particularly busy for charities and donors alike.

P a g e | 4

EXETER MOSQUE AND CULTURAL CENTRE Trustees' Annual Report (continued) Year ended 30 June 2022

Activities and achievements ( continued )

School Visits: Many schools and colleges visited the EMCC during the year. Children are offered a general understanding of Islam including the challenges facing Muslims living in the West. Refreshments are provided. School teaching and admin staff often express appreciation regarding the welcome they receive and the opportunities that are made available to student and staff. The Imam answers many interesting questions put forwards by students, parents, and teachers about different aspects of faith, culture and society. Below is a list of schools that have visited the EMCC, and there have been multiple visits by some schools and colleges. This year over 2,000 students and teachers stepped through our doors.

----- Start of picture text -----
Numbers attended
School/College Name (students and staff) Date attended
The Link Academy 28 05/10/2021
St Mary Primary school 27 20/10/2021
Cornerstone Digital Academy 20 04/11/2021
St Mary Primary School 29 11/11/2021
Cornerstone Digital Academy 22 11/11/2021
Exeter School 34 29/11/2021
St Luke’s School 40 01/12/2021
Lady Seaward School 43 01/12/2021
Lady Seaward School 48 02/12/2021
Ladysmith Junior School 34 02/12/2021
Ladysmith Junior School 34 6/12/2021
St Leonards Primary School 35 06/12/2021
Ladysmith Junior School
35 07/12/2021
Lady Seawards School 46 09/12/2021
St Leonards Primary 65 09/12/2021
Cornerstone Digital Academy 70 07/02/2022
Old Cleeve First School 45 09/02/2022
Ladysmith Infant School 95 16/02/2022
----- End of picture text -----

P a g e | 5

EXETER MOSQUE AND CULTURAL CENTRE Trustees' Annual Report (continued) Year ended 30 June 2022

----- Start of picture text -----
School visits (continued):
School/College Name Numbers attended Date
(students and staff)
Woodbury Primary 30 17/02/2022
Yeo Valley Primary 30 01/03/2022
St Joseph School 37 01/03/2022
Bideford College (3 visits) 148 02/03/2022
Bideford College (3 visits) 153 03/03/2022
Wadham School 30 07/03/2022
Silverstone C of E Primary 35 07/03/2022
St Thomas School 25 08/03/2022
Ladysmith Infant School
100 09/03/2022
The Link Academy
45 14/03/2022
3 [rd] Exeter Cub 35 14/03/2022
Tipton St John School 38 15/03/2022
Westbury Primary 66 17/03/2022
The Castle School 65 22/03/2022
The Castle School 65 23/03/2022
An Adult group 7 24/03/2022
Wynstream Primary 48 11/05/2022
Axminster Men’s Group 18 17/05/2022
Teignmouth Adult Group 14 18/05/2022
Powerstock C of E Primary 39 13/06/2022
Goodleigh Primary 30 15/06/2022
Brenton Primary 30 16/06/2022
Exeter School 23 20/06/2022
Colyton Primary 66 21/06/2022
Colyton Primary 69 22/06/2022
Ellen Tinkham College 12 27/06/2022
Willow Brook School 67 30/06/2022
----- End of picture text -----

P a g e | 6

EXETER MOSQUE AND CULTURAL CENTRE

Trustees' Annual Report (continued)

Year ended 30 June 2022

Activities and achievements ( continued )

Group visits: Many groups have visited this year and there has been an increase in the number of engagements. A list of organisations and individuals includes the following, and some have visited more than once.

----- Start of picture text -----
Organisation/Individual Context Date(s)
attended
Ed Pawson (Devon SACRE Adviser) Discussion about school visits 22/11/2021
and 3 guests meeting with Imam
Ahmed at the Mosque.
Pre Ramadan talk by Imam Shabbir An opportunity for the Muslim community to 01/04/2022
Hassan. understand the importance and blessings of Ramadan.
Youth Q&A session by Imam Shabbir An opportunity for the Muslim youth to ask questions 01/04/2022
Hassan. about any topic and gain an understanding of the
Islamic perspective with the objective of offering sound
advice and finding ways of supporting the youth in the
local community.
Muslim community gathered at the Children’s Quran Competition 23/04/2022
Mosque.
Deputy head of Wonford Hospital
Visit the Mosque and to meet Imam Ahmed 04/05/2022
Chaplaincy
Imam Ahmed was invited to the
The Holocaust memorial 27/01/2022
Cathedral
Islamic Nikah arrangements with Imam EMCC is often used as a venue for simple nikah
Ahmed (wedding) events and the Imam conducts the ceremony Various dates
according to Islamic traditions.
A group of 42 people visited the EMCC to meet Imam
Group visit 15/06/2022
Ahmed.
Imam Ahmed often meets with new Muslims as and
when requested – there are initiatives to welcome new
Muslims to the faith including regular gatherings to
support the needs of those who have adopted Islam as a
way of life, including dinner events, coffee meetings and
New Muslim consultation with Imam trips to various places of interest.
Ahmed Sixteen people have reverted/converted to Islam at Various dates
EMCC between 1 July 2021 and 30 June 2022, all of
which were led and witnessed by Imam Ahmed, and
others.
EMCC and its staff and volunteers continue to offer
support and guidance to people who wish to adopt Islam
as a way of life.
An opportunity for Muslims families, students and
Eid Lunch event for the local
workers to celebrate the end of Ramadan, including
Muslim community 1/05/2022
lunch and children’s activities.
.
----- End of picture text -----

P a g e | 7

EXETER MOSQUE AND CULTURAL CENTRE

Trustees' Annual Report (continued)

Year ended 30 June 2022

Activities and achievements ( continued )

Counselling : The Imam has helped many individuals and families with issues that they face in their lives. This involved occasionally dealing with external organisations as well.

Frequently, Imam is asked to visit Muslim patients at the Royal Devon and Exeter Hospital.

Communication : The Mosque has dealt with many e-mails, letters and telephone queries throughout the year. We were able to offer guidance, direction, and answer questions.

Reserves policy: The Trustees' policy is to aim to hold sufficient funds to meet three months’ operating costs. We have struggled in this respect this year because of the legal costs that have been incurred in defending the reputation of the EMCC.

Principal funding resources: Our main sources of income are donations by the members of the community, Madrassa fees and rental income from the properties at 14/15 York Road.

Polite Request : We encourage everybody to come forward, suggest, participate, support and give feedback, as we strive to improve all the time. We are also looking forward to more volunteers who can commit themselves to work for EMCC with a view to building a sustainable future for the Mosque, as a key stakeholder in the community it serves. The Trustees and Management of the EMCC asks everyone to pray for Allah to reward all those who organise, participate and support the range of activities which it provides. It is truly remarkable how well the Mosque is embedded in the wider community, engaging with so many stakeholders, and this is reflected in the diverse activities that have been established by the EMCC.

The Trustees' annual report was approved on 29 April 2023, and signed on behalf of the Board of Trustees by:

Mr M Saflo Trustee

Mr S Hassan Charity Secretary

P a g e | 8

EXETER MOSQUE AND CULTURAL CENTRE Independent Examiner's Report to the Trustees of EXETER MOSQUE AND CULTURAL CENTRE Year ended 30 June 2022

I report on the financial statements for the year ended 30 June 2022, which comprise the statement of financial activities, statement of financial position and the related notes.

Respective responsibilities of Trustees and Examiner

The Trustees are responsible for the preparation of the financial statements. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the 2011 Act;

• to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• to state whether particular matters have come to my attention.

Basis of Independent Examiner's report

My examination was carried out in accordance with the 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 you as 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 next statement.

Independent Examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me reasonable 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 do not accord with the accounting records; or

• the accounts do 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 no concerns and have come across no 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.

SIMON J. GOULD - FCCA Chartered Certified Accountant 6 Lower Shillingford Shillingford Abbot EXETER Devon EX2 9QD

Date: 29 April 2023

P a g e | 9

EXETER MOSQUE AND CULTURAL CENTRE

Statement of Financial Activities

30 June 2022

		2022	2022	2021
		Unrestricted
		funds	Total funds	Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	4	54,866	54,866	23,392
Grants	5	8,840	8,840	40,410
Other activities	6	110,305	110,305	83,477
		─────────	─────────	─────────
Total income		174,011	174,011	147,279
		═════════	═════════	═════════
Expenditure
Expenditure on charitable activities	7,10	57,642	57,642	56,670
Other expenditure	8	107,914	107,914	84,937
		─────────	─────────	─────────
Total expenditure		165,556	165,556	141,607
		═════════	═════════	═════════
		─────────	─────────	─────────
Net income and net movement in funds		8,455	8,455	5,672
		═════════	═════════	═════════
Reconciliation of funds
Total funds brought forward		1,960,312	1,960,312	1,954,640
		────────────	────────────	────────────
Total funds carried forward	16	1,968,767	1,968,767	1,960,312
		════════════	════════════	════════════

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure is derived from continuing activities.

The notes on pages 11 to 15 form part of these financial statements.

P a g e | 10

EXETER MOSQUE AND CULTURAL CENTRE

Statement of Financial Position

30 June 2022

		2022		2021
		£	£	£
Fixed assets
Tangible fixed assets	13		1,927,321	1,949,988
Current assets
Debtors	14	–		1,491
Cash at bank and in hand		57,260		22,302
		────────		────────
		57,260		23,793
Creditors: amounts falling due within one year	15	15,814		13,469
		────────		────────
Net current liabilities			41,446	10,324
			────────────	────────────
Total assets less current liabilities			1,968,767	1,960,312
			────────────	────────────
Net assets			1,968,767	1,960,312
			════════════	════════════
Funds of the charity
Unrestricted funds			1,968,767	1,960,312
			────────────	────────────
Total charity funds	16		1,968,767 ════════════	1,960,312 ════════════

These financial statements were approved by the Board of Trustees and authorised for issue on

29 April 2023, and are signed on behalf of the Board by:

Mr S Hassan Charity Secretary

The notes on pages 11 to 15 form part of these financial statements.

P a g e | 11

EXETER MOSQUE AND CULTURAL CENTRE

Notes to the Financial Statements

Year ended 30 June 2022

1. General information

The Charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is 12-13 York Road, Exeter, Devon, EX4 6PG, England.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Going concern

There are no material uncertainties about the Charity's ability to continue.

(c) Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the Trustees for particular future projects or commitments.

Restricted funds are subject to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

P a g e | 12

EXETER MOSQUE AND CULTURAL CENTRE Notes to the Financial Statements (continued) Year ended 30 June 2022

3. Accounting policies (continued)

(d) Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

• legacy income is recognised when receipt is probable and entitlement is established.

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

(e) Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure incurred in raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by the charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

(f) Tangible assets

All fixed assets are initially recorded at cost and are capitalised if they are used for more than one year and cost at least £500.

The Trustees consider that the rental generating element of the property at 14/15 York Road is an integral part of the Mosque as a whole, and the ownership is governed by Sharia Law. Therefore, the value of the land and buildings owned is irrelevant because these will never be sold, as the Charity could not continue its activity without them. The Charity will therefore continue to account for their buildings at cost less annual depreciation.

P a g e | 13

EXETER MOSQUE AND CULTURAL CENTRE

Notes to the Financial Statements (continued)

Year ended 30 June 2022

3. Accounting policies (continued)

(g) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Land and Property - Buildings - 1% per annum straight line

Fixtures, fittings and equipment - 15% per annum reducing balance

4. Donations and legacies

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2022	Funds	2021
	£	£	£	£
Donations
Donations (page 17)	54,866 ════════	54,866 ════════	23,392 ════════	23,392 ════════

5. Grants

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2022	Funds	2021
	£	£	£	£
Coronavirus Job Retention Scheme	7,840	7,840	34,694	34,694
Devon County Council	1,000	1,000	5,716	5,716
	────────	────────	────────	────────
	8,840	8,840	40,410	40,410
	════════	════════	════════	════════

6. Other activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2022	Funds	2021
	£	£	£	£
Rental income – 15 York Road	67,839	67,839	59,303	59,303
Rental income – 14 York Road	13,000	13,000	11,072	11,072
Madrassa fees	29,466	29,466	13,102	13,102
	────────	────────	────────	────────
	110,305	110,305	83,477	83,477
	════════	════════	════════	════════

P a g e | 14

EXETER MOSQUE AND CULTURAL CENTRE

Notes to the Financial Statements (continued)

Year ended 30 June 2022

7. Expenditure on charitable activities by fund type

			Unrestricted	Total funds	Total funds
			funds	2022	2021
			£	£	£
	Governance costs - Salaries		56,842	56,842	55,870
			════════	════════	════════
8.	Other expenditure
	Unrestricted		Total Funds	Unrestricted	Total Funds
		Funds	2022	Funds	2021
		£	£	£	£
	Other resources expended (page 18)	107,914	107,914	84,937	84,937
		═════════	═════════	═════════	═════════
9.	Net (expenditure)/income
	Net (expenditure)/income is stated after charging/(crediting):
				2022	2021
				£	£
	Depreciation of tangible fixed assets (note	13)		22,667	23,395
				════════	════════
10.	Independent examination fees
				2022	2021
				£	£
	Fees payable to the independent examiner for:
	Independent examination of the financial statements			800 ════	800 ════

11. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2022	2021
	£	£
Wages and salaries	56,842	55,870
	════════	════════
The average number of employees during the year was 3, (2021: 3).

12. Trustee remuneration, expenses and benefits

No remuneration, expenses or other benefits from employment with the Charity or a related entity were received by the Trustees.

P a g e | 15

EXETER MOSQUE AND CULTURAL CENTRE Notes to the Financial Statements (continued) Year ended 30 June 2022

13. Tangible fixed assets

		Land and	Fixtures and
		buildings	fittings	Total
		£	£	£
	Cost
	At 1 July 2021	2,129,699	46,978	2,176,677
	Additions	–	–	–
		────────────	────────	────────────
	At 30 June 2022	2,129,699	46,978	2,176,677
		════════════	════════	════════════
	Depreciation
	At 1 July 2021	201,941	24,748	226,689
	Charge for the year	19,278	3,389	22,667
		────────────	────────	────────────
	At 30 June 2022	221,219	28,137	249,356
		════════════	════════	════════════
	Carrying amount
	At 30 June 2022	1,908,480	18,841	1,927,321
		════════════	════════	════════════
	At 30 June 2021	1,927,758	22,230	1,949,988
		════════════	════════	════════════
14.	Debtors
			2022	2021
			£	£
	Debtors (Rent)		–	1,491
			═══════	═══════
15.	Creditors: amounts falling due within one year
			2022	2021
			£	£
	Creditors		3,486	4,069
	Social security and other taxes		853	600
	Accruals		800	800
	Other creditors		10,675	8,000
			────────	────────
			15,814	13,469
			════════	════════

Other creditors relates to loans made to the Charity by private individuals under Qard-eHasana agreements in order to assist with the funding of the improvements to 15 York Road, Exeter, and with legal fees re the defamation proceedings.

The loans are unsecured, interest free and repayable on demand.

16. Analysis of charitable funds

Unrestricted funds

Total charity funds Total charity funds	1 July 2021 £ 1,960,312 1 July 2020 £ 1,954,640	Income Expenditure 30 June 2022 £ £ £ 174,011 (165,556) 1,968,767 Income Expenditure 30 June 2021 £ £ £ 147,279 (141,607) 1,960,312

P a g e | 16

EXETER MOSQUE AND CULTURAL CENTRE

Management Information

Year ended 30 June 2022

The following pages do not form part of the financial statements.

P a g e | 17

EXETER MOSQUE AND CULTURAL CENTRE

Detailed Statement of Financial Activities

30 June 2022

30 June 2022
	2022	2021
	£	£
Income and endowments
Donations and legacies
Collection Box/Sundry donations	27,749	20,108
Friday Jummah	27,117	3,284
	54,866	23,392
	────────	────────
Grants
Devon County Council	1,000	5,716
Coronavirus Job Retention Scheme	7,840	34,694
	8,840	40,410
	────────	────────
Other activities
Rental income – 15 York Road, Exeter	67,839	59,303
Rental income – 14 York Road, Exeter	13,000	11,072
Madrassa fees	29,466	13,102
	────────	────────
	110,305	83,477
	────────	────────
	─────────	─────────
Total income	174,011	147,279
	═════════	═════════
Expenditure
Expenditure on charitable activities
Wages and salaries	56,842	55,870
Independent Examiner’s fees	800	800
	─────────	─────────
	57,642	56,670
	─────────	─────────
Other expenditure
Other resources expended (page 18)	107,914	84,937
	─────────	────────
	─────────	─────────
Total expenditure	165,556	141,607
	═════════	═════════
	─────────	─────────
Net income for the year	8,455 ═════════	5,672 ═════════

P a g e | 18

EXETER MOSQUE AND CULTURAL CENTRE

Notes to the Detailed Statement of Financial Activities

30 June 2022

OTHER RESOURCES EXPENDED

		Unrestrict-	Total Funds	Total Funds
		ed Funds	2022	2021
		£	£	£
	Other resources expended	107,914	107,914	84,937
		═══════════════════════
	Other resources expended comprises:-
a)	Water	(832)	(832)	2,340
b)	Electricity	3,153	3,153	2,560
c)	Gas	956	956	1,858
d)	Council tax – 14/15 York Road	4,385	4,385	2,448
e)	Lift maintenance	2,229	2,229	1,262
f)	Property maintenance and repairs - Mosque	15,277	15,277	3,797
g)	Property maintenance – 14/15 York Road	1,276	1,276	2,339
h)	Utilities – 14/15 York Road	4,030	4,030	114
i)	Utilities – Mosque	1,124	1,124	1,013
j)	Charitable Donations(see note below)	9,093	9,093	–
k)	Insurance	8,819	8,819	8,684
l)	Security services	2,335	2,335	1,158
m)	Cash & Carry	1,178	1,178	268
n)	Telephone and Internet	2,178	2,178	1,732
o)	Catering	635	635	–
p)	Office expenses	630	630	597
q)	Bookkeeping (Including payroll maintenance)	1,296	1,296	720
r)	Letting agent fees	6,702	6,702	8,084
s)	Teaching fees	8,688	8,688	2,213
t)	Legal fees	8,444	8,444	17,264
u)	Sundry expenses	654	654	658
v)	Bank charges	913	913	423
w)	Freehold property depreciation	19,278	19,278	19,472
x)	Fixtures, fittings & equipment depreciation	3,389	3,389	3,923
y)	Other professional fees (incl.Accountancy)	1,057	1,057	1,897
z)	Teaching materials	1,027	1,027	113
		_	_	_
		107,914 ______	107,914 _	84,937 _

Note: Charitable donations: Islamic Relief UK - (Emergency funds - Afghanistan and Syria)