**REGISTERED CHARITY NUMBER: 274153**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020**
## **FOR**
## **CRAWLEY ISLAMIC CENTRE AND MOSQUE**
Berkeley Accountants Limited 30 Heaton Road London SE15 3NL
**CRAWLEY ISLAMIC CENTRE AND MOSQUE**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2020**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|10|
|**Detailed Statement of Financial Activities**||11||
## **CRAWLEY ISLAMIC CENTRE AND MOSQUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 December 2020**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The objects of the Centre are to serve the local Muslim community and to fulfil their religious, educational and charitable requirements. This includes organising the main religious festivals and prayers throughout the year.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
CICM continued its drive with its education facilities. Our regular classes and events continue to go from strength to strength.Our respected Imams provide education and deliver speeches three evenings per week. The children enrolments steadily increased throughout the year and new staff was employed to meet the demand.
During the year CICM also organised various other events for the benefit of the community including medical camps, youth educational events and first aid training courses. CICCM worked with local medical practices to raise awareness about various health issues.
Our fund raising activities for phase 2 continued during the year. Phased 2 construction work progressed steadily during the year.
The community cohesion work with Crawley Borough Council, Sussex Police and local schools continued throughout the year. We have started a process where our Imams visit local schools where children have an opportunity to ask questions about Islam and Muslim community.
## **FINANCIAL REVIEW**
The centre's results are as stated on page 4. In 2020 the Centre achieved net incoming resources of £53,679 (2019 - £238,420). CICM raise most of it's donations from worshippers who the attend the mosque. The centre was close most of the year due to covid restrictions and this had adverse impact on our fund raising. Centre ran into very difficult financial situation and management ran online fund raising campaign to continue providing vital community services during the lockdown.
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to approximately one year's expenditure. The trustees consider that reserves at this level will ensure that' in the event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised.
## **FUTURE PLANS**
Construction work on phase 2 project will continue during 2021. Next phase of the project has started where the contractor is working to make the building water tight. CICM has raised enough funds to complete this phase of the project.
Various community support projects will continue in the next year as well. We organised "Cancer awareness" classes during the year and would continue to work with local NHS to educate the community by offering special classes once the new building is complete.
CICM are thankful to the community for the support they have shown & are also grateful for the continued support.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Crawley Islamic Centre and Mosque is an association governed by its constitution adopted in April 1977. The charity was registered with the Charity Commission on 25 August 1977.
## **Recruitment and appointment of new trustees**
New trustees are elected by the members of the charity in election held after every 3 year, and are briefed on their legal obligations under charity law, the content of the charity's constitution, and its recent performance.
Page 1
## **CRAWLEY ISLAMIC CENTRE AND MOSQUE**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 December 2020**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure**
The board of trustees oversee the running of the charity on a day to day basis. All operational decisions are made at board meetings which are held frequently through the year.
Officers and Executive Committee members are elected every three years.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
274153
## **Principal address**
157 London Road Crawley West Sussex RH10 9TA
## **Trustees**
Tanveer Ulhaq Safir Ahmad Muhammad Imran Ashraf FCCA Ansar Mirza Arshulla Khan Mushtaq Khan Shahid Zaman Afzaal Hassan Mohammad Ayub Muhammad Kaleem Anwar
## **Independent Examiner**
Imran Khan Khakwani AAIA Berkeley Accountants Limited 30 Heaton Road London SE15 3NL
## **Property Trustees**
Ghulam Muhammad (Chairman) Zulfiqar Ahmed Z Rehman Mohammed Salim
## **ASSET COVER FOR FUNDS**
Balance sheet sets out an analysis of the assets attributable to the various funds and a description of the trusts. These assets are sufficient to meet the charity's obligations on a fund by fund basis.
Approved by order of the board of trustees on 30 June 2021 and signed on its behalf by:
Muhammad Imran Ashraf FCCA - Trustee
Page 2
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CRAWLEY ISLAMIC CENTRE AND MOSQUE**
## **Independent examiner's report to the trustees of Crawley Islamic Centre and Mosque**
I report to the charity trustees on my examination of the accounts of Crawley Islamic Centre and Mosque (the Trust) for the year ended 31 December 2020.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **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 giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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 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.
Imran Khan Khakwani AAIA Berkeley Accountants Limited 30 Heaton Road London SE15 3NL
30 June 2021
Page 3
## **CRAWLEY ISLAMIC CENTRE AND MOSQUE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 December 2020**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
2
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Charitable activities
Other
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
**51,911**
**34,620**
**86,531**
**1,501**
**80,773**
**17,569**
**99,843**
**(13,312)**
**453,650**
**440,338**|Restricted
fund
£
**105,986**
**-**
**105,986**
**-**
**38,995**
**-**
**38,995**
**66,991**
**2,185,117**
**2,252,108**|**31.12.20**
**Total**
**funds**
**£**
**157,897**
**34,620**
**192,517**
**1,501**
**119,768**
**17,569**
**138,838**
**53,679**
**2,638,767**
**2,692,446**|31.12.19
Total
funds
£
350,641
44,443|
|---|---|---|---|---|
|||||395,084
1,984
135,044
19,636|
|||||156,664|
|||||238,420
2,400,347|
|||||2,638,767|
The notes form part of these financial statements
Page 4
## **CRAWLEY ISLAMIC CENTRE AND MOSQUE**
## **BALANCE SHEET 31 December 2020**
|Notes
**FIXED ASSETS**
Tangible assets
6
**CURRENT ASSETS**
Cash at bank and in hand
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
7
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
funds
£
**261,568**
**178,770**
**178,770**
**440,338**
**440,338**|Restricted
fund
£
**1,782,469**
**469,639**
**469,639**
**2,252,108**
**2,252,108**|**31.12.20**
**Total**
**funds**
**£**
**2,044,037**
**648,409**
**648,409**
**2,692,446**
**2,692,446**
**440,338**
**2,252,108**
**2,692,446**|31.12.19
Total
funds
£
2,082,723
556,044|
|---|---|---|---|---|
|||||556,044|
|||||2,638,767|
|||||2,638,767|
|||||453,650
2,185,117|
|||||2,638,767|
The financial statements were approved by the Board of Trustees and authorised for issue on 30 June 2021 and were signed on its behalf by:
Tanveer Ulhaq - Trustee
Safir Ahmad - Trustee
The notes form part of these financial statements
Page 5
**CRAWLEY ISLAMIC CENTRE AND MOSQUE**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2020**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Tangible fixed assets other than freehold land are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Freehold land is not depreciated Freehold buildings Straight line over fifty years
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
||**31.12.20**|31.12.19|
||**£**|£|
|Rental income|**15,230**|21,485|
|Madrassah fee|**19,390**|22,958|
||**34,620**|44,443|
Page 6
continued...
**CRAWLEY ISLAMIC CENTRE AND MOSQUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 December 2020**
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
## **4. STAFF COSTS**
The average monthly number of employees during the year was as follows:
## **5.**
|Imams
Teaching staff
Cleaner
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
Charitable activities
Other
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**ACTIVITIES**
Unrestricted
funds
£
86,002
44,443
130,445
1,984
96,164
19,636
117,784
12,661
440,989
453,650|**31.12.20**
**2**
**6**
**1**
**9**
Restricted
fund
£
264,639
-
264,639
-
38,880
-
38,880
225,759
1,959,358
2,185,117|31.12.19
2
6
1
9
Total
funds
£
350,641
44,443|31.12.19
2
6
1
9
Total
funds
£
350,641
44,443|
|---|---|---|---|---|
|||||395,084
1,984
135,044
19,636|
|||||156,664|
||||238,420
2,400,347||
||||2,638,767||
continued...
Page 7
## **CRAWLEY ISLAMIC CENTRE AND MOSQUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 December 2020**
## **6. TANGIBLE FIXED ASSETS**
|**COST**
At 1 January 2020
Additions
At 31 December 2020
**DEPRECIATION**
At 1 January 2020
Charge for year
At 31 December 2020
**NET BOOK VALUE**
At 31 December 2020
At 31 December 2019|Freehold
property
£
**2,357,009**
**6,559**|
|---|---|
||**2,363,568**|
||**274,286**
**45,245**|
||**319,531**|
||**2,044,037**|
||2,082,723|
## **7. MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
Designated fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|At 1.1.20
£
**240,646**
**213,004**
**453,650**
**2,185,117**
**2,638,767**
Incoming
resources
£
**86,531**
**105,986**
**192,517**||Net
movement
in funds
£
**(13,312)**
**-**
**(13,312)**
**66,991**
**53,679**
Resources
expended
£
**(99,843)**
**(38,995)**
**(138,838)**|At
31.12.20
£
**227,334**
**213,004**|At
31.12.20
£
**227,334**
**213,004**|
|---|---|---|---|---|---|
|||||**440,338**
**2,252,108**||
|||||**2,692,446**||
|||||Movement
in funds
£
**(13,312)**
**66,991**
**53,679**||
||||||**53,679**|
continued...
Page 8
**CRAWLEY ISLAMIC CENTRE AND MOSQUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 December 2020**
## **7. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Designated fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|At 1.1.19
£
227,985
213,004
440,989
1,959,358
2,400,347|Net
movement
in funds
£
12,661
-
12,661
225,759
238,420|At
31.12.19
£
240,646
213,004|
|---|---|---|---|
||||453,650
2,185,117|
||||2,638,767|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|Incoming
resources
£
130,445
264,639
395,084|Resources
Movement
expended
in funds
£
£
(117,784)
12,661
(38,880)
225,759
(156,664)
238,420|Resources
Movement
expended
in funds
£
£
(117,784)
12,661
(38,880)
225,759
(156,664)
238,420|
|---|---|---|---|
||||238,420|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
Designated fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|At 1.1.19
£
227,985
213,004
440,989
1,959,358
2,400,347|Net
movement
in funds
£
(651)
-
(651)
292,750
292,099|At
31.12.20
£
227,334
213,004|
|---|---|---|---|
||||440,338
2,252,108|
||||2,692,446|
continued...
Page 9
## **CRAWLEY ISLAMIC CENTRE AND MOSQUE**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 December 2020**
## **7. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted fund
**TOTAL FUNDS**|Incoming
resources
£
216,976
370,625
587,601|Resources
Movement
expended
in funds
£
£
(217,627)
(651)
(77,875)
292,750
(295,502)
292,099|
|---|---|---|
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2020.
Page 10
## **CRAWLEY ISLAMIC CENTRE AND MOSQUE**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 December 2020**
||31.12.20|31.12.19|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations and gifts|**139,718**|328,056|
|Gift aid|**-**|22,153|
|Grants|**17,737**|-|
|Membership subscriptions|**442**|432|
||**157,897**|350,641|
|**Other trading activities**|||
|Rental income|**15,230**|21,485|
|Madrassah fee|**19,390**|22,958|
||**34,620**|44,443|
|**Total incoming resources**|**192,517**|395,084|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Radio costs|**1,055**|1,653|
|Advertising|**446**|331|
||**1,501**|1,984|
|**Charitable activities**|||
|Staff costs|**73,182**|66,266|
|Education and events costs|**1,341**|6,381|
|Donations paid|**-**|17,284|
|Depreciation of tangible fixed assets|**45,245**|45,113|
||**119,768**|135,044|
|**Support costs**|||
|**Management**|||
|Rates and water|**2,195**|2,193|
|Insurance|**2,306**|2,482|
|Light and heat|**9,660**|8,298|
|Printing, Postage & stationery|**395**|3,526|
|Property repairs & maintenance|**2,351**|2,269|
||**16,907**|18,768|
|**Finance**|||
|Bank charges|**662**|868|
|Total resources expended|**138,838**|156,664|
|**Net income**|**53,679**|238,420|
This page does not form part of the statutory financial statements
Page 11