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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those 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 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...
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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...
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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...
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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...
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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.
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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
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