**CHARITY REGISTRATION NUMBER: 274095** 

# **EXETER MOSQUE AND CULTURAL CENTRE Unaudited Financial Statements** 

**30 June 2023** 



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## **EXETER MOSQUE AND CULTURAL CENTRE** 

## **Trustees' Annual Report** 

## **Year ended 30 June 2023** 

The Trustees present their report and the unaudited financial statements of the Charity for the year ended 30 June 2023. 

## **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 F Hakimi (Appointed – 31/12/2022) R Ahmed T Hassan ( Charity Secretary) M Saflo (Chairman) 

## **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 2023** 

## **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 2023** 

## **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** 

It was another very busy year and the EMCC continues to carry out many activities based on the Constitution objectives. These include, but are not restricted to the following: 

**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 recognition. 

**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, as follows: 

**1.Weekend Islamic School** : Students are enrolled and divided into seven classes, according to their age and educational needs. Students are taught the Holy Quran and its teachings, Seerah (life) of the prophet Mohammed (peace be upon him) and his teachings (hadith), the knowledge of faith, Fiqh, and Islamic manners and etiquette. The classes are held in a very relaxed, friendly, and enjoyable environment. 

**2** . **Weekdays Hifz Madrasah:** In this programme, Children memorize the Holy Quran along with learning Tajweed, Basic Islamic knowledge, Story of the Prophets, and Islamic manners. There are four total levels which include Beginners, Foundation, Pre-Hifz and Hifz. 

**3.Adult Lessons:** Currently, three adult classes are being conducted by three Imams weekly which are open to all brothers. Saturday: Foundation class for the Beginners, Sunday: Advance Tajweed Class and Tuesday: Tafseer Class. 

**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. 

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

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

**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, and refreshments are provided. School teaching and admin staff often express appreciation regarding the welcome they receive, and the opportunities made available to students and staff. The Imam answers many interesting questions put forwards by students, parents, and teachers about various 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 2,600 students and teachers stepped through our doors. 



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## **EXETER MOSQUE AND CULTURAL CENTRE** 

## **Trustees' Annual Report** _**(continued)**_ 

## **Year ended 30 June 2023** 

## **Activities and achievements (** _**continued**_ **)** 

**School Visits:** 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 2,600 students and teachers stepped through our doors. 


**----- Start of picture text -----**<br>
Numbers attended<br>School/College Name (students and staff)           Date attended<br>Otter Hampton Primary  63  05/07/2022<br>Newton Abbot Academy   48  05/07/2022<br>West Berry Federation  60  07/07/2022<br>South Dartmoor Community   64  20/07/2022<br>St Joseph School  18  19/09/2022<br>Robert Blake School  12  26/09/2022<br>Chaplaincy  20  16/11/2022<br>Queens College   32  27/09/2022<br>Scout visit  32  04/10/2022<br>Clyst St. Mary Primary  26  10/10/2022<br>Scout visit  25  10/10/2022<br>Bradford Primary  33  02/11/2022<br>Exeter University  50  07/11/2022<br>Exeter University  50  09/11/2022<br>High Bickington Primary  59  09/11/2022<br>Exeter University  50  15/11/2022<br>Exeter University  50  17/11/2022<br>Doddiscombsleigh Primary  38  29/11/2022<br>St. Sidwell Primary  32  05/12/2022<br>Broadclyst Primary 16  16/01/2023<br>The Castle School (2 visits) 120  18/01/2023<br>The Castle School (2 visits 120  19/01/2023<br>25/01/2023<br>120<br>Trinity Primary (2 visits)<br>**----- End of picture text -----**<br>




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**----- Start of picture text -----**<br>
School visits continued……..<br>Numbers attended<br>Date<br>School/College Name  (students and staff)<br>St. David’s Primary  53  26/01/2023<br>St. Marshwood Primary  20  26/01/2023<br>West Clyst Primary  32  06/02/2023<br>Musbury Primary  29  07/02/2023<br>Otterton C of E Primary  105  08/02/2023<br>Bishopsteignton Scout Club  20  14/02/2023<br>Clyst Hydon Primary  9  22/02/2023<br>Holyrood Primary  20  23/02/2023<br>Trinity Trainee Teachers   40  27/02/2023<br>Ladysmith Junior   30  28/02/2023<br>Exwick Heights Primary   100  01/03/2023<br>Exeter College  16  01/03/2023<br>Broadclyst Primary  32  06/03/2023<br>Yeo Valley Primary  22  07/03/2023<br>Ladysmith Junior  30  07/03/2023<br>Copplestone Primary   52  08/03/2023<br>West Clyst Primary  32  13/03/2023<br>Southbrook School  12  13/03/2023<br>Ladysmith Junior  30  14/03/2023<br>Southbrook School  12  16/03/2023<br>Stoke Canon Primary  54  16/03/2023<br>Broadclyst Primary  32  20/03/2023<br>All Saints Primary 37  27/04/2023<br>Littletown Academy Primary  65  03/05/2023<br>Manor School  37  10/05/2023<br>St Michael’s CofE Primary  64  15/05/2023<br>Rackenford Primary   20  15/05/2023<br>Copplestone Primary  52  17/05/2023<br>Stoke Hill Junior  90  22/05/2023<br>Newton Primary  54  13/06/203<br>South Molton CofE Primary  160  15/06/2023<br>Exeter School  17  19/06/2023<br>Torquay Primary   17  26/06/2023<br>**----- End of picture text -----**<br>




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**Trustees' Annual Report** _**(continued)**_ **Year ended 30 June 2023** 

## **EXETER MOSQUE AND CULTURAL CENTRE** 

## **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. 

|**Organisation/Individual**|**Context**|**Date(s)**<br>**attended**|
|---|---|---|
|Pre Ramadan talk by Imam<br>Shabbir Hassan.|An opportunity for the Muslim community to<br>understand the importance and blessings of<br>Ramadan.|17/03/2023|
|Imam Ahmed visited Exeter<br>College.|Meeting with Administration Head to discuss<br>Muslim Prayer facilities.|04/10/2022|
|Islamic Nikah arrangements with<br>Imam Ahmed|EMCC is often used as a venue for simple<br>nikah (wedding) events and the Imam<br>conducts the ceremony according to Islamic<br>traditions.|Various<br>dates|
|Individual visits.|36 individuals came to the Mosque to meet<br>Imam Ahmed .|Various<br>dates|
|New Muslim consultation with<br>Imam Ahmed|Imam Ahmed often meets with new Muslims as<br>and when requested – there are initiatives to<br>welcome new Muslims to the faith including<br>regular gatherings to support the needs of<br>those who have adopted Islam as a way of life,<br>including dinner events, coffee meetings and<br>trips to various places of interest.<br>Sixteen people have reverted/converted to<br>Islam at EMCC between 1 July 2022 and 30<br>June 2023, all of which were led and witnessed<br>by Imam Ahmed, and others.<br>EMCC and its staff and volunteers continue to<br>offer support and guidance to people who wish<br>to adopt Islam as a way of life.|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>Various<br>dates|





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## **EXETER MOSQUE AND CULTURAL CENTRE** 

**Trustees' Annual Report** _**(continued)**_ 

## **Year ended 30 June 2023** 

## **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. 

## **New Muslims** 

In the year, a total of 25 non-Muslims converted to Islam at the Exeter Mosque. 

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

**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. 

**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  5 May 2024, and signed on behalf of the Board of Trustees by: 

**Mr M Saflo Chairman** 

**Mr T Hassan Charity Secretary** 



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## **EXETER MOSQUE AND CULTURAL CENTRE Independent Examiner's Report to the Trustees of EXETER MOSQUE AND CULTURAL CENTRE** 

## **Year ended 30 June 2023** 

I report on the financial statements for the year ended 30 June 2023, 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:   6 May 2024 



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## **EXETER MOSQUE AND CULTURAL CENTRE** 

## **Statement of Financial Activities** 

## **30 June 2023** 

|||**2023**|**2023**|2022|
|---|---|---|---|---|
|||Unrestricted|||
|||funds|**Total funds**|Total funds|
||**Note**|**£**|**£**|£|
|**Income and endowments**|||||
|Donations and legacies|**4**|88,787|**88,787**|54,866|
|Grants|**5**|18,300|**18,300**|8,840|
|Other activities|**6**|125,656|**125,656**|110,305|
|||`─────────`|**`─────────`**|`─────────`|
|**Total income**||232,743|**232,743**|174,011|
|||`═════════`|**`═════════`**|`═════════`|
|**Expenditure**|||||
|Expenditure on charitable activities|**7,10**|73,972|**73,972**|57,642|
|Other expenditure|**8**|148,898|**148,898**|107,914|
|||`─────────`|`─────────`|`─────────`|
|**Total expenditure**||222,870|**222,870**|165,556|
|||`═════════`|`═════════`|`═════════`|
|||`─────────`|**`─────────`**|`─────────`|
|**Net income and net movement in funds**||9,873|9,873|8,455|
|||`═════════`|**`═════════`**|`═════════`|
|**Reconciliation of funds**|||||
|Total funds brought forward||1,968,767|**1,968,767**|1,960,312|
|||`────────────`|`────────────`|`────────────`|
|**Total funds carried forward**|**16**|1,978,640<br>`════════════`|**1,978,640**<br>`════════════`|1,968,767<br>`════════════`|



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.** 



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## **EXETER MOSQUE AND CULTURAL CENTRE** 

## **Statement of Financial Position** 

## **30 June 2023** 

|||**2023**||2022|
|---|---|---|---|---|
|||**£**|**£**|£|
|**Fixed assets**|||||
|Tangible fixed assets|**13**||**1,999,727**|1,927,321|
|**Current assets**|||||
|Debtors|**14**|–||–|
|Cash at bank and in hand||**22,206**||57,260|
|||`────────`||`────────`|
|||**22,206**||57,260|
|**Creditors: amounts falling due within one year**|**15**|**43,293**||15,814|
|||`────────`||`────────`|
|**Net current liabilities**|||**(21,087)**|41,446|
||||`────────────`|`────────────`|
|**Total assets less current liabilities**|||**1,978,640**|1,968,767|
||||`────────────`|`────────────`|
|**Net assets**|||**1,978,640**|1,968,767|
||||`════════════`|`════════════`|
|**Funds of the charity**|||||
|Unrestricted funds|||**1,978,640**|1,968,767|
||||`────────────`|`────────────`|
|**Total charity funds**|**16**||**1,978,640**<br>`════════════`|1,968,767<br>`════════════`|



These financial statements were approved by the Board of Trustees and authorised for issue on 5 May 2024, and are signed on behalf of the Board by: 

**Mr T Hassan Charity Secretary** 

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



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## **EXETER MOSQUE AND CULTURAL CENTRE** 

## **Notes to the Financial Statements** 

## **Year ended 30 June 2023** 

## **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 2023** 

## **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 2023** 

## **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 reducing balance 

Fixtures, fittings and equipment - 

15% per annum reducing balance 

## **4. Donations and legacies** 

||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2023**|Funds|2022|
||£|**£**|£|£|
|**Donations**|||||
|Donations (page 17)|88,787<br>`════════`|**88,787**<br>`════════`|54,866<br>`════════`|54,866<br>`════════`|



## **5. Grants** 

||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2023**|Funds|2022|
||£|**£**|£|£|
|Exeter City Council|8,500|**8,500**|–|–|
|Natural England|9,800|**9,800**|–|–|
|Coronavirus Job Retention Scheme|–|–|7,840|7,840|
|Devon County Council|–|–|1,000|1,000|
||`────────`|`────────`|`────────`|`────────`|
||18,300<br>`════════`|**18,300**<br>`════════`|8,840<br>`════════`|8,840<br>`════════`|



## **6. Other activities** 

||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|---|---|---|---|---|
||Funds|**2023**|Funds|2022|
||£|**£**|£|£|
|Rental income – 15 York Road|58,635|**58,635**|67,839|67,839|
|Rental income – 14 York Road|15,601|**15,601**|13,000|13,000|
|School visit fees|716|**716**|–|–|
|Madrassa fees|50,704|**50,704**|29,466|29,466|
||`────────`|`────────`|`────────`|`────────`|
||125,656|**125,656**|110,305|110,305|
||`════════`|`════════`|`════════`|`════════`|





P a g e | **14** 

## **EXETER MOSQUE AND CULTURAL CENTRE** 

## **Notes to the Financial Statements** _**(continued)**_ 

## **Year ended 30 June 2023** 

## **7. Expenditure on charitable activities by fund type** 

||||Unrestricted|**Total funds**|Total funds|
|---|---|---|---|---|---|
||||funds|**2023**|2022|
||||£|**£**|£|
||Governance costs - Salaries||72,862|**72,862**|56,842|
||||`════════`|`════════`|`════════`|
|**8.**|**Other expenditure**|||||
|||Unrestricted|**Total Funds**|Unrestricted|Total Funds|
|||Funds|**2023**|Funds|2022|
|||£|**£**|£|£|
||Other resources expended (page 18)|148,898|**148,898**|107,914|107,914|
|||`═════════`|`═════════`|`═════════`|`═════════`|
|**9.**|**Net (expenditure)/income**|||||
||Net (expenditure)/income is stated after charging/(crediting):|||||
|||||**2023**|2022|
|||||**£**|£|
||Depreciation of tangible fixed assets (note 13)|||**22,863**|22,667|
|||||`════════`|`════════`|
|**10.**|**Independent examination fees**|||||
|||||**2023**|2022|
|||||**£**|£|
||Fees payable to the independent examiner for:|||||
||Independent examination of the financial statements|||**1,110**<br>`════`|800<br>`════`|



## **11. Staff costs** 

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

||**2023**|2022|
|---|---|---|
||**£**|£|
|Wages and salaries|**72,862**<br>`════════`|56,842<br>`════════`|



The average number of employees during the year was 4, (2022: 3). 

No employee received employee benefits of more than £60,000 during the year (2022: Nil). 

## **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 2023** 

## **13. Tangible fixed assets** 

|||Land and|Fixtures and||
|---|---|---|---|---|
|||buildings|fittings|**Total**|
|||£|£|**£**|
||**Cost**||||
||At 1 July 2022|2,129,699|46,978|**2,176,677**|
||Additions|95,269|–|95,269|
|||`────────────`|`────────`|`────────────`|
||**At 30 June 2023**|2,224,968|46,978|**2,271,946**|
|||`════════════`|`════════`|`════════════`|
||**Depreciation**||||
||At 1 July 2022|221,219|28,137|**249,356**|
||Charge for the year|20,037|2,826|**22,863**|
|||`────────────`|`────────`|`────────────`|
||**At 30 June 2023**|241,256|30,963|**272,219**|
|||`════════════`|`════════`|`════════════`|
||**Carrying amount**||||
||**At 30 June 2023**|1,983,712|16,015|**1,999,727**|
|||`════════════`|`════════`|`════════════`|
||At 30 June 2022|1,908,480|18,841|1,927,321|
|||`════════════`|`════════`|`════════════`|
|**14.**|**Debtors**||||
||||**2023**|2022|
||||**£**|£|
||Debtors (Rent)||–|–|
||||`═══════`|`═══════`|
|**15.**|**Creditors:** **amounts falling due within one year**||||
||||**2023**|2022|
||||**£**|£|
||Creditors||**10,460**|3,486|
||Social security and other taxes||**733**|853|
||Accruals||**800**|800|
||Other creditors||**31,300**|10,675|
||||`────────`|`────────`|
||||**43,293**<br>`════════`|15,814<br>`════════`|



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** 

|General funds<br>General funds|1 July 2022<br>£<br>1,968,767<br>1 July 2021<br>£<br>1,960,312|Income<br>Expenditure **30 June 2023**<br>£<br>£<br>**£**<br>232,743<br>(222,870)<br>**1,978,640**<br>Income<br>Expenditure **30 June 2022**<br>£<br>£<br>**£**<br>174,011<br>(165,556)<br>**1,968,767**|
|---|---|---|





P a g e | **16** 

## **EXETER MOSQUE AND CULTURAL CENTRE** 

## **Management Information** 

**Year ended 30 June 2023** 

**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 2023** 

|**30 June 2023**|||
|---|---|---|
||**2023**|2022|
||**£**|£|
|**Income and endowments**|||
|**Donations and legacies**|||
|Collection Box/Sundry donations|**53,459**|27,749|
|Donations for the funeral of Mr H Nofal|**4,928**|–|
|Friday Jummah|**30,400**|27,117|
||**88,787**|54,866|
||**`────────`**|`────────`|
|**Grants**|||
|Natural England|<br>**9,800**|–|
|Exeter City Council|**8,500**|–|
|Devon County Council|–|1,000|
|Coronavirus Job Retention Scheme|--|7,840|
||**18,300**|8,840|
||**`────────`**|`────────`|
|**Other activities**|||
|Rental income – 15 York Road, Exeter|**58,635**|67,839|
|Rental income – 14 York Road, Exeter|**15,601**|13,000|
|School visit fees|**716**|–|
|Madrassa fees|**50,704**|29,466|
||`────────`|`────────`|
||**125,656**|110,305|
||`────────`|`────────`|
||`─────────`|`─────────`|
|**Total income**|**232,743**|174,011|
||`═════════`|`═════════`|
|**Expenditure**|||
|**Expenditure on charitable activities**|||
|Wages and salaries|**72,862**|56,842|
|Independent Examiner’s fees|**1,110**|800|
||`─────────`|`─────────`|
||**73,972**|57,642|
||`─────────`|`─────────`|
|**Other expenditure**|||
|Other resources expended (page 18)|**148,898**|107,914|
||`─────────`|`────────`|
||`─────────`|`─────────`|
|**Total expenditure**|**222,870**|165,556|
||`═════════`|`═════════`|
||`─────────`|`─────────`|
|**Net income for the year**|**9,873**|8,455|
||`═════════`|`═════════`|



```
This statement is unaudited
```



P a g e | **18** 

## **EXETER MOSQUE AND CULTURAL CENTRE** 

## **Notes to the Detailed Statement of Financial Activities** 

## **30 June 2023** 

## **OTHER RESOURCES EXPENDED** 

|||**Unrestrict-**|**Total Funds**|<br>Total Funds|
|---|---|---|---|---|
|||**ed Funds**|**2023**|2022|
|||**£**|**£**|£|
||**Other resources expended**|**148,898**|**148,898**|107,914|
|||═══════════════════════|||
||**Other resources expended comprises:-**||||
|**a)**|Water|**2,958**|**2,958**|292|
|**b)**|Electricity|**12,346**|**12,346**|3,153|
|**c)**|Gas|**2,313**|**2,313**|956|
|**d)**|Council tax – 14/15 York Road|**449**|**449**|4,385|
|**e)**|Lift maintenance|**468**|**468**|2,229|
|**f)**|Property maintenance and repairs - Mosque|**14,319**|**14,319**|15,277|
|**g)**|Property maintenance – 14/15 York Road|**8,574**|**8,574**|1,276|
|**h)**|Utilities – 14/15 York Road|**1,384**|**1,384**|4,030|
|**i)**|Funeral expenses – Mr H Nofal|**3,262**|**3,262**|–|
|**j)**|Charitable Donations**(see note below)**|**13,039**|**13,039**|9,093|
|**k)**|Insurance|**10,337**|**10,337**|8,819|
|**l)**|Security services|**271**|**271**|2,335|
|**m)**|Cash & Carry|**1,002**|**1,002**|1,178|
|**n)**|Telephone and Internet|**1,635**|**1,635**|2,178|
|**o)**|Catering|**2,546**|**2,546**|635|
|**p)**|Office expenses|**1,526**|**1,526**|630|
|**q)**|Bookkeeping (Including payroll maintenance)|**1,296**|**1,296**|1,296|
|**r)**|Letting agent fees|**9,489**|**9,489**|6,702|
|**s)**|Teaching fees|**29,780**|**29,780**|8,688|
|**t)**|Legal fees|**7,335**|**7,335**|8,444|
|**u)**|Sundry expenses|**541**|**541**|654|
|**v)**|Bank charges|**973**|**973**|913|
|**w)**|Freehold property depreciation|**20,037**|**20,037**|19,278|
|**x)**|Fixtures, fittings & equipment depreciation|**2,826**|**2,826**|3,389|
|**y)**|Other professional fees|–|–|1,057|
|**z)**|Teaching materials|**192**|**192**|1,027|
|||_______|_______|_______|
|||**148,898**<br>______|**148,898**<br>_______|107,914<br>_______|



## **Notes:** 

1.Charitable donations: Islamic Relief UK - (Emergency funds – Afghanistan emergency, East Africa emergency,  Bangladesh flood, Pakistan flood and Syria/Turkey earthquake. 

**2** . Property maintenance and repairs – Mosque: includes expenditure of £11,681 on the Mosque Garden which was assisted by a grant of £9,800 from Natural England.