?76994 lamme Masjid Readlng Report and Accounts 30 September 2021 lamme Maslid Readfing Charity Inforn]ation Board of Trust¢es Lrfe Trustees.. M Hussain {Deceased January 20231 Mohammed Arif Other Trustees.. Abdul Salam Rajput Shakeel Khan Fasil Mushtaq Re¥15tered offlce 46 Alexandra Road Reading RGI SPF Independent Examln¢rs Kamal & Co Chartered Management Accountants 5 Chiltern Crescent, Earley* Readln& Berkshire RG6 IAL Charlty Number 276994 lamme Masjid Reading Trustees, Report I begln wlth the name of Allah the most merciful and compasslonate and pea￿ and blessing be upon the best of creation and final messenger Sayedna Mohamrned SAW. Bellef of the Trust The fundamental belief ol the Trust is LA ILAHA ILL4LLAAH MU*fAMMADUR RASULALLAH that there Is no God but one God, ALL4H and Muhammed Ipeate be upon himl Is His Prophet. The Trust's main objective is to advan￿ Islam and In particula the Sunni Musiim faith. Sadaqat/Zakat The Trust has an open and transparent policy re8ardln8 dlstributbon of Sadaqatftakat monle5 donated by comrnunltv. Deen School Due to COVID19. the Government stlll had mandatory Testrictions In place for places of worshlp Thls was done frjr publlc health and safety reason reasons and it helped In stopping the Sp￿ad of COVID19 vlru5. These restrctlorts meant that capaclty wlthln the Maslld was reduced to adhere to the rules in place. Interfalth COV1019 pandemic meant that actfvriie5 and events were ojrtailed in the year. However, the Maslld normally play an artlve role In Interfaith actlvltles and attends functlons orBanlsed e¥ternalty and holds events lfi the Maslld. Funeral Servl¢es The Maslld run5 a complete funeral Se￿te$ for oll Musllms Imng In the 8orough and Its. surroundlnBS. It fulflls an essentlal need for the Muslims that would not have been otherw15e avallable to them. The COV1019 pandemlc led to an Sncreased demand for fvneral seNce5 due to the hlgher number death5 In the local area. Alhamdulillah. our dedlcaied volunteers put themsdves on the front line In provldln8 thls ￿tal service to the commut)Ity. The Trust Is lrnmen5ely proud and grateful to our volunteers for their selfles5 dedlcatlon in the hour of need for thelr communlty. Malnten•n¢e The Trust contlnues It's program to pro8resslvety Improve the MaIntenan￿ of the Maslld premise$. Rlsk Mana8emènt There are establlshed procedure5 for rlsk mana8ement whlch are re4iewed periodically. Trustees meetlngs are held to monitor the progress of policles of Fnanagement accounts. Risks are covered by Insurance with regard5 to Fire, Health & Safety, Bulldin& Equlpment and Public Liability. ccrv is operational to safe8uard the bulldlng and publi¢. Board ¢rf Trust•es The board of trustees are as lollows: Mehboob Hus5aln (D￿ased January 20231 Mohammed Arif Abdul Salam Rajput Shakeel Khan Fasil Mushtaq lamme Maslld Reading Trnstees. Report The Trust would like to thank 311 volunteers and Trust&5 who have enabled the Masjid to be ¢onceived from a Mu5allah when it was flrst initiated in the 1970$ to the present day and the development of Aisha Masjid & Islamic Centre. The outstanding balan￿ lor Qard*-Hassanah was £207,￿ as at 30th September 2021. Due to COVID19 pandemic, the refurbishment programme was paused as per the dosure of Pla￿ of worship advlsed by the Govemment. The ￿fUrb1$hrnent works recommenced in 2021. All those voluntews and Tfustees that are no longer with u5, we continuè to remember them in our prayers. May Allah SAW contlnue to shower His Mercy and Compassion on our community and the wlder Urnmah and make this Masjld the means of rLwiving the deen and bringing people closerto the deen. Reserve Poll The trustees aim Is to mèlntaln reserves In unrestrlcted ftJnd5 at a level whlch they conslder will provide suffioent funds to meet appllcatlon for donations. to Cover supporr and governance costs and to ensure that the charity has enough resources to fund programme5 it Is supportlrtg. The restricted fvnds held by the ¢harity are used for speclfic purposes and are kept for as long as It Is necessary to or8ani%e the use of fvnds for such purposes. Structure, Governance and Management The trust is an unln¢oTporated trust and 15 a registered charlty, number 276994. The charlty trustees are selectèd to serve for ve years after whith period they may put themselves fon¥ard for a further term of S years. The constltutlon provldes for th￿e Holdln8 Tru5tee5 and 4 Charfty Trustees. At the trustees. meetlfi& the trustees agree the strategy and area5 of artlvlty for the Trust. Indudln8 Conslderatlon of donatbon makin& reserNes and r55k mana8ernent pollcles and perfomiance. Sl•t•ment of Trust￿4. Respon51bllltles The Charlty Art 2006 requlres the Trustees to prepare flnandal statement5 for each fftnandal year whlch 8lve a true and falr vlew of the state of affalrs of the charlty and of the surplus or defidts of the charlty for that year. In preparln8 these the Trustees are requbred to - 5eled suitable accountlng pollcles and then apply them cons1stent￿. make judgements and estimates that are reasonable and prudent,. and - prepare ihe accounts on the 8olng concert) basts unless ￿1$ Inapproprfate to presume that the tharlty wlll not contlnue io ex15t. The Trustees are responslble for malntalnlng proper accounting records which disdose with reasonable accuracy at any tlme the ftnanclal posltlon of the charlty and to enable them to ensure that the accounts comply with the Charlty Ac¢ 2006. They are also respon51ble for safeguarding the assets of the tharity and for takin8 reasonable steps for the preventlon and detectlon of fraud and other iTre8ularities. Charlty Status The Trust is a reglstered ¢harlty under Charftles Art 2Q)6. F3511 Mvshtaq General Secretary lamme Masjid Reading Independent Examiner's Report I report on the accounts of the Charity for the year ended 30 September 2021. which are set out on pages 5 to 9. Respectlve re5ponslbllltles of Trustees and Examlner The Charlty trustees are responsible for the p￿paratiOn of the accounts. They consider that an audr( Is not required for this year (under Section 144 of the Charrties Act 2011 Ithe Charfitles Actll and that an independent examination Is needed. It is my respon5ibillty to.. Examine the accounts (under Section 145 of the Charities Actl- - To follow the proce(Jures lald down in the General Directions given by the Charitv Commissioners (under Section 14515llbl of the Charrties Act),. and - To state whether partlcular matters have come to my attention. Basls of Independenl Examlner's report My examlnatlon was carried out in accordance wtth the General Direct￿nS given by the Charlty Commissioners. An examination includes a review of the accountin8 records kept by the Group/Di5trict and a comparison of the accounts presented with those record5. It also includes consideration of any unusual item5 or disclosures In the accounts, and seeking explanatlons from you as trusiees concernin8 any such matters. The procedures undertaken do not provide all the evldence that would be required in an audit. and consequently no opinion i$ 8iven as to whether the accounts present a 'true and falr. vlew and the reportls Ilmlted to those matters set out In the statement below. Independent Examlner's statement In connection with my examlnation, no matter has come to my attentlon.. whlch qlves m• r&a£onabl• Causo to bÈll•v• that in any rnat•Tial r•sp•ct thè reovir•mehts . to keep accounting records in accordance with Sectlon 130 of the Charities Act;and to prepa￿ accounts which accord wr(h the ac¢ountin8 records and comply with the ccounting requlrements of the Charltles Act have not been met: or 2. to which, in my opinion, attention should be drawn In order to enable a proper understanding of the accounts to be reached. Kamal&Co Chartered Management Accountants 5 Chiltern Crescent. Earley, Readingi Berkshi RG6 IAL 27 March 2023 IAMME MASJID READING STATEMENT OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 30 SEvfEMBER 2021 Nore Total fvnds 2021 Total l￿d$ 2020 n05 nds Incomlnu Re50UfttS Incomln8 resources frcfft generated funds.. Donattons- General - Specollc 588.691 588,691 16,435 395,742 41A81 16A35 Income ¢harktable ￿ti￿tIes.. Deen sthool fee 109,868 6391 109,868 6,391 104,039 7,830 Funernl don*ion5 Tot•1 Incornl￿ Resourrys 704.950 16A35 721J85 549,492 Re50urcw Exptnded Cost of generatin8 funds.. Donations- Speclf Fundralsln8 Costs I4￿n 14,673 5.504 49,534 5,0(J) Chailtable attl￿tI Deen schcd tosts 81285 81,285 85,853 Funerjl costs 5.996 5,996 4.620 Governance and support costs 971A42 971.442 185,350 Totsl Re8our¢es Exp•nd•d 1,064227 14.673 1,078,900 330J57 N•t lnuxn1n￿l0yt1o1n8l r•sourus 13592771 1,762 1357.5151 219,135 Recon¢lllatlon of Funds Total Funds BrnL4ht Forward li 3.295.637 6,070 3.301,707 3,082,572 Total Funds C•Yrf•d Forward 2336360 7.832 2,944192 3JOI,707 JAMME MASJID READING BALANCE SHE AS AT 30 SEIryEMBER 2021 Unrestrlaed Funts Funds Tot41 Funds 2021 Total Funds 2020 Flxed Asset Tan8lble assets 2.588,240 2,588.240 3,205.174 Totsl Flxad Assets 2.588.240 2,588,240 3,205.174 Debtors Cash at bank and In hand 5.308 577.912 4,265 311,185 570,080 7,832 T¢)tal Current Assets 575,388 7,832 583,220 315,450 rr•nt Uabllltles Credltors fallin8 due wlthln one year 1227.2681 1227,2681 1218,9171 Net Current Assets 348,120 7,832 355,952 96,533 N•1 Ass•ti 2.936360 7A32 2,944.192 3,301.707 Th• funds otthe charlty Unrestrlcted In¢ome fund Re$trl¢ted Income Fund 2.936,360 2,936.360 7,832 3,295,637 6,070 Ilb 7B32 Toial Charlty Funds 2,936J60 >￿92 2,944.192 3,301.707 Mr Trustee amm•d Mr. Shake•l Khan Treasurer Approved byth* 8oard on 27 Marth 2023 The notes on pays 7 to 9 fomi part ofthese accounu lamme Ma5jld Readlng Notes to the accounts for theyearended 30 Septen)ber ZOZI lal8aslsof prepardtlon The accountsh￿t*rt prepjred underthehtstorlcal costcorhEnkn. Ibl Fund5 str￿re Restrlcted fundsarefuThJswthich ère used in a(£ordan￿wrth spe0r￿ rests1￿5 IrnPDsed byfhe don¢f ortrust deed.TheSadwat arx#Zatst Ivnd5aresuth reStrkted1ts￿ts. unresth(iedfundsare thos¢fundswhlChthetwsteesa￿fr*tto use INanyrwK￿￿fvrthtffiXO￿the￿jfl1lt1￿obJx Icl Incomin8rtsJurces All Incomln8resourcesgrtrecwW Inthefin•nthi staterrwtson￿th*L￿dty￿SentItle￿nrlO rtsourtes. Idl Resoureesexpend All eipendlture li I￿o￿nted foron inaurual ba￿sand ￿$911￿j ar•mthèteht•dlW. UablI￿leS artle￿￿5$e￿aS resources e¥r*nded ￿ 500n isthere l$•*pl orc0nstnKlhY¢tylqat￿n t0mmtt1￿thar￿tothtexpend￿Ur1. {•) Allo¢atlon oftrrtrheadand su(wicosts QverhÈ$4Jand supportWStsbèh*t*n allocated beMenthartt*4eat1￿ry•KI￿￿rTr4ru L))#S. The ollocition ofrnrh••d ond gJpportcoJtsJre in•tysed In noMstékx. Irrecov•iableVATisnot stparitetyanalyséJand lsch•ry•diolhestaieiwtolfin•ncwi •¢#￿r*S when the eXpen1￿Ure1a*fikh It rnlaies15 InCU￿d and Is alSrKJted ispartof lhetNF•￿1ture to¥Jhkh 11 ftlète& Tai rKov•rabl• from volunt•rylncorne ￿nderg￿l41d t5reMnlsedwth¢nth• t•i*t•d IrK¢m¢ igr4ciiTrAd •nd 1s11￿￿¢•￿ toln(omet•twyto th•IrK(M￿leII1ts. Depr•cl•tl¢n h¥sbe•n prtrA•d rntes InardÈrtowrlt•¢4lth14tyetsth*th¢lr éstimatsd uieful Ilw Ffeehold propErty Mèni and mathlnery ￿￿01 ¥ehlrl* YAon cost 20% reduclnib•li¥Ke 20% rtduChwb8￿nceffiet 3 Donatlons & Collectlws Incomlntresourc•slrom Wn*M•d iunth.. Don*ions- Unrt*rleted.. Genernl . Resirtrted..Speule. 5othqat Zakat 588,691 16.435 6,126 3%,742 41,881 437.625 Incorr* from charttstye Unre*ricted.. Deen sctho￿ fee Unrestritted.. Funeral Incorr 1(8, 6.391 116,260 111,869 Toi•l 721J85 549,491 Thedonètk)ns f*K*è5entslh•8enoral and$￿t￿n￿de￿￿￿￿n*er$art￿ theynual o￿l￿a$an IndIcab￿ oftheirsUPPOrtforthewk. 87,281 TOtsI 87,281 90.4n EmpWeco#&" 49.225 49,225 49,010 Pr*￿5¢5 W5t&' Utht*ndhe•t Oe*)Ini Propemfe¥pendttuie& nWInrena￿e X6W2 3.255 11761 8,713 S￿￿30 34.143 G¢nernlgdmlnlstrJtl%Y •XFthses.' 740 recw 4710 042 3.139 79.282 Lq•l*nd ¢0* Imurnnce iO,C65 li 22.915 21155 Tth41 18%350 r•n￿N•fl1•dl$¥•Il Mrrt •ntaThl lar*•NI At I (￿0t*2020 AddWon5 At30Septernbei 2021 75M9 3.rA,755 3,781,384 17,Q)) 384 17.IX 17,(KX) Ati£ktobw2020 Char8e f¢ithe ytar Impil￿Dents At 30september￿1 19) 13A39 514020 41J65 575,630 576.210 5&3(4 575.sau 1210 144 N•1 bookv•M* AtJQSEPt•Mb•i 2021 At305ept2mber2020 3 191.735 lamme Maslld Readlng Notes to theaccounts roTtheye&rended 30 September 2021 9 D•btws Ctherdebtors 1633 Qar&trHasna ot*erueditors 217.SiXI L417 21&91y 19,768 227.268 T•iil At I I￿t¢￿er 20è) fteiaiTred suwusllde￿j At305epiwthr2021 3395,637 &070 3,301,707 357 1944,192 7A32 114 Unr•Arkted.. nernl ReseThw 2.W&) 3J95.637 95.637 Ilb Rewicted.. daqat&tsk•t 6.OYO 6.070 7*32 T•t41 4Y4J92 Atl ¢Jctober 2020 Rètalned Sur￿￿5 3JOL707 1783,227 13575151 323,319 At305ept•nber2011