**REGISTERED CHARITY NUMBER: 274153** **REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022** ## **FOR** ## **CRAWLEY ISLAMIC CENTRE AND MOSQUE** Sigma Accountants Limited Kelvin House Kelvin Way Crawley West Sussex RH10 9WE **CRAWLEY ISLAMIC CENTRE AND MOSQUE** **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2022** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|3| |**Independent Examiner's Report**||4|| |**Statement of Financial Activities**||5|| |**Balance Sheet**||6|| |**Notes to the Financial Statements**|7|to|11| |**Detailed Statement of Financial Activities**||12|| ## **CRAWLEY ISLAMIC CENTRE AND MOSQUE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 December 2022** The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. 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** During the 2nd year, CICM management have achieved certain milestones in their tenure. One of the significant ones was the completion of the watertight shell of the 2nd phase. The final snags were being worked on in the following year during the defect period agreed by the principal contractor. Funding remained steady and support for charities raising vital funds for their projects was supported during the blessed month of Ramadan. The Masjid House was revamped and complete refurbishment works took place to get the house to standard level as set by the local authority requirements. A comprehensive Education review took place that included the input all of the teachers at the Masjid, Alhamdulillah agreement was established for a way forward to improve the setup offering further opportunities for development. The waiting list was attended to and a significant reduction was achieved Alhamdulillah. An AGM was conducted as per constitution and members of the community participated giving their valuable opinions. Overall a successful year for CICM the community and the team and we strive to continue to focus our attention where needed, next year will be a challenging year as we will be starting our next phase of the development of our blessed project. ## **FINANCIAL REVIEW** The centre's results are as stated on page 4. The Centre achieved net incoming resources of £187,791 (2021 - £150,840). CICM raise most of it's donations from worshippers who attended the mosque. The centre, after opening up post lockdown restrictions, focused on reviving it's fundraising campaign in-order to achieve the completion of Phase 2. 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 works on phase 2 water tight shell completed during 2022 and work on internal fit outs will start in the coming months. Various community support projects will continue in the next year as well. "Cancer awareness" classes were organised during the year and the team would continue to work with local NHS in educating the community by offering special classes once the new building is complete. CICM are much grateful to the community for the continued support they have shown amid difficult times & circumstances. CICM will continue to engage with the community keeping them informed of progress for Phase 2 & will also look into restructuring the Madrassah classes to cut down waiting lists for students and offering more places for prospective students. ## **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. Page 1 ## **CRAWLEY ISLAMIC CENTRE AND MOSQUE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 December 2022** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT 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. ## **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** Arshulla Khan Mushtaq Khan Afzaal Hassan Farakh Jamal Insaf Ahmed Khawaja Tahir Jamil Mainul Hossain (resigned 31.5.23) Imran Javed Imran Iqbal Imran Mehboob (resigned 31.10.22) Nassar Rana Mohammed Imran (appointed 10.5.23) ## **Independent Examiner** M I Ashraf FCCA Sigma Accountants Limited Kelvin House Kelvin Way Crawley West Sussex RH10 9WE ## **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. Page 2 **CRAWLEY ISLAMIC CENTRE AND MOSQUE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 December 2022** Approved by order of the board of trustees on 27 October 2023 and signed on its behalf by: Farakh Jamal - Trustee Page 3 ## **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 2022. ## **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** Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. 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. M I Ashraf FCCA Sigma Accountants Limited Kelvin House Kelvin Way Crawley West Sussex RH10 9WE 27 October 2023 Page 4 ## **CRAWLEY ISLAMIC CENTRE AND MOSQUE** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 December 2022** |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
£
**352,685**
**44,180**
**396,865**
**1,780**
**112,070**
**40,750**
**154,600**
**242,265**
**442,826**
**685,091**|Restricted
fund
£
**-**
**-**
**-**
**-**
**54,474**
**-**
**54,474**
**(54,474)**
**2,400,460**
**2,345,986**|**31.12.22**
**Total**
**funds**
**£**
**352,685**
**44,180**
**396,865**
**1,780**
**166,544**
**40,750**
**209,074**
**187,791**
**2,843,286**
**3,031,077**|31.12.21
Total
funds
£
289,838
28,362| |---|---|---|---|---| |||||318,200| |||||1,980
147,408
17,972| |||||167,360| |||||150,840
2,692,446| |||||2,843,286| The notes form part of these financial statements Page 5 ## **CRAWLEY ISLAMIC CENTRE AND MOSQUE** ## **BALANCE SHEET 31 December 2022** |Notes
**FIXED ASSETS**
Tangible assets
6
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
7
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
funds
£
**567,172**
**111,114**
**6,805**
**117,919**
**685,091**
**685,091**|Restricted
fund
£
**2,345,986**
**-**
**-**
**-**
**2,345,986**
**2,345,986**|**31.12.22**
**Total**
**funds**
**£**
**2,913,158**
**111,114**
**6,805**
**117,919**
**3,031,077**
**3,031,077**
**685,091**
**2,345,986**
**3,031,077**|31.12.21
Total
funds
£
2,583,471
259,815
-| |---|---|---|---|---| |||||259,815| |||||2,843,286| |||||2,843,286| |||||442,826
2,400,460| |||||2,843,286| The financial statements were approved by the Board of Trustees and authorised for issue on 27 October 2023 and were signed on its behalf by: Farakh Jamal - Trustee Mohammed Imran - Trustee The notes form part of these financial statements Page 6 ## **CRAWLEY ISLAMIC CENTRE AND MOSQUE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2022** ## **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. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. continued... Page 7 **CRAWLEY ISLAMIC CENTRE AND MOSQUE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 December 2022** ## **2. OTHER TRADING ACTIVITIES** |**OTHER TRADING ACTIVITIES**||| |---|---|---| ||**31.12.22**|31.12.21| ||**£**|£| |Rental income|**4,730**|8,650| |Madrassah fee|**39,450**|19,712| ||**44,180**|28,362| ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021. ## **4. STAFF COSTS** The average monthly number of employees during the year was as follows: ||**31.12.22**|31.12.21| |---|---|---| |Imams|**2**|2| |Teaching staff|**10**|6| |Cleaner|**1**|1| ||**13**|9| No employees received emoluments in excess of £60,000. ## **5.** |**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
84,309
Other trading activities
28,362
**Total**
112,671
**EXPENDITURE ON**
Raising funds
1,980
**Charitable activities**
Charitable activities
90,231
Other
17,972
**Total**
110,183
**NET INCOME**
2,488|Restricted
fund
£
205,529
-
205,529
-
57,177
-
57,177
148,352|Total
funds
£
289,838
28,362| |---|---|---| |||318,200| |||1,980
147,408
17,972| |||167,360| |||150,840| continued... Page 8 **CRAWLEY ISLAMIC CENTRE AND MOSQUE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 December 2022** |**5.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -**
Unrestricted
funds
£
**RECONCILIATION OF FUNDS**
Total funds brought forward
440,338
**TOTAL FUNDS CARRIED FORWARD**
442,826
**6.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 January 2022
Additions
At 31 December 2022
**DEPRECIATION**
At 1 January 2022
Charge for year
At 31 December 2022
**NET BOOK VALUE**
At 31 December 2022
At 31 December 2021
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
**8.**
**MOVEMENT IN FUNDS**
At 1.1.22
£
**Unrestricted funds**
General fund
**229,822**
Designated fund
**213,004**
**442,826**
**Restricted funds**
Restricted fund
**2,400,460**
**TOTAL FUNDS**
**2,843,286**|**continued**
Restricted
fund
£
2,252,108
2,400,460
**31.12.22**
**£**
**(6,805)**
Net
movement
in funds
£
**242,265**
**-**
**242,265**
**(54,474)**
**187,791**||Total
funds
£
2,692,446| |---|---|---|---| ||||2,843,286| ||||Freehold
property
£
**2,960,179**
**394,759**
**3,354,938**
**376,708**
**65,072**
**441,780**
**2,913,158**
2,583,471
31.12.21
£
-
At
31.12.22
£
**472,087**
**213,004**
**685,091**
**2,345,986**
**3,031,077**| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| continued... Page 9 **CRAWLEY ISLAMIC CENTRE AND MOSQUE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 December 2022** ## **8. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |Incoming
resources
£
**Unrestricted funds**
General fund
**396,865**
**Restricted funds**
Restricted fund
**-**
**TOTAL FUNDS**
**396,865**
**Comparatives for movement in funds**
At 1.1.21
£
**Unrestricted funds**
General fund
227,334
Designated fund
213,004
440,338
**Restricted funds**
Restricted fund
2,252,108
**TOTAL FUNDS**
2,692,446
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
112,671
**Restricted funds**
Restricted fund
205,529
**TOTAL FUNDS**
318,200||Resources
expended
£
**(154,600)**
**(54,474)**
**(209,074)**
Net
movement
in funds
£
2,488
-
2,488
148,352
150,840
Resources
expended
£
(110,183)
(57,177)
(167,360)|Movement
in funds
£
**242,265**
**(54,474)**
**187,791**
At
31.12.21
£
229,822
213,004
442,826
2,400,460
2,843,286
Movement
in funds
£
2,488
148,352
150,840| |---|---|---|---| ||||| ||||| ||||| continued... Page 10 **CRAWLEY ISLAMIC CENTRE AND MOSQUE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 December 2022** ## **8. MOVEMENT IN FUNDS - continued** 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 1.1.21
£
227,334
213,004
440,338
2,252,108
2,692,446|Net
movement
in funds
£
244,753
-
244,753
93,878
338,631|At
31.12.22
£
472,087
213,004| |---|---|---|---| ||||685,091
2,345,986| ||||3,031,077| 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
£
509,536
205,529
715,065|Resources
Movement
expended
in funds
£
£
(264,783)
244,753
(111,651)
93,878
(376,434)
338,631|Resources
Movement
expended
in funds
£
£
(264,783)
244,753
(111,651)
93,878
(376,434)
338,631| |---|---|---|---| ||||338,631| ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2022. Page 11 ## **CRAWLEY ISLAMIC CENTRE AND MOSQUE** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 December 2022** ||31.12.22|31.12.21| |---|---|---| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations and gifts|**318,327**|249,873| |Gift aid|**34,358**|25,959| |Grants|**-**|14,006| ||**352,685**|289,838| |**Other trading activities**||| |Rental income|**4,730**|8,650| |Madrassah fee|**39,450**|19,712| ||**44,180**|28,362| |**Total incoming resources**|**396,865**|318,200| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Radio costs|**1,449**|1,800| |Advertising|**331**|180| ||**1,780**|1,980| |**Charitable activities**||| |Staff costs|**72,434**|70,669| |Pensions|**3,024**|2,575| |Education and events costs|**4,458**|1,717| |Donations paid|**20,780**|15,270| |Depreciation of tangible fixed assets|**65,072**|57,177| ||**165,768**|147,408| |**Support costs**||| |**Management**||| |Rates and water|**2,439**|2,799| |Insurance|**-**|2,200| |Light and heat|**16,556**|8,684| |Printing, Postage & stationery|**1,076**|2,125| |Property repairs & maintenance|**19,126**|1,260| ||**39,197**|17,068| |**Finance**||| |Bank and creditcard charges|**2,329**|904| |Total resources expended|**209,074**|167,360| |**Net income**|**187,791**|150,840| This page does not form part of the statutory financial statements Page 12