**The Charity Registration Number is: - 278535**
**ANJUMAN- E- ISLAMIA, NEWHAM Report and Accounts**
**31 March 2021**
## **ANJUMAN- E- ISLAMIA, NEWHAM**
## **Report and accounts for the year ended 31 March 2021**
## **Contents**
|**Page**||
|---|---|
|**Reference and administrative details**|**1**|
|**Trustees' Annual Report**|**2**|
|**Funds Statements: -**||
|Statement of Financial Activities|**6**|
|**Balance sheet**|**7**|
|**Notes to the accounts**|**8**|
## **ANJUNIAN- E- ISLAMIA, NEWHAM**
## **Reference and administrative details**
**Charity name ANJUMAN- E- ISLAMIA, NEWHAM Charity registration number: 278535**
**Principal**
**266-268 High Street North E12 6SB**
**London**
**Registered**
**266-268 High Street North London E12 6SB**
**Bankers**
**HSBC Bank 118 High Street North London E6 2HX**
**Accountants:**
## **GM Professional Accountants**
**Unit14 Clements Court,**
**Clements Lane Ilford Essex IG1 2QY**
## **ANJUMAN- E- ISLAMIA, NEWHAM**
## **Trustees' Annual Report for the year ended 31 March 2021**
**The Trustees present their Report and Accounts for the year ended 31 March 2021. Objectives and activities of the charity**
**The purposes of the charity as set out in its governing document. The objects of the charity are set out in the charity's trust deed and are summarised as follows:**
**To advance the Islamic faith in the Newham area for the benefit of the public in particular through the holding of prayer meetings, lectures, the public celebration of religious festivals and distribute literature on the Islamic faith to enlighten others.**
**To advance the education of, and to provide facilities in the social welfare for leisure-time occupation with objective of improving the conditions of life for all residents of Newham and the neighbourhood by the provision, maintenance, and management of the community centre.**
**The main objects of the Charity are to provide**
**-Funeral services**
**-Religious education -Social and welfare -Religious facilities for the community**
**the main activities undertaken during the year to further the charity's purpose for the public benefit.**
**During the year we provided religious education, conducted marriage services, funeral services and provided the place of prayers to the members of community.**
**The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.**
**The Situation during the year 1[st] April 2020 to 31[st] March 2021**
**Due to Covid-19 and the fact that the charity had 5 trustees, who were unable to operate the masjid to full capacity. All masjid services were suspended in line with government guidelines, with the exception of funeral services.**
**The Internal development works of the mosque on-going; some snagging remains.**
**.**
**Fundraising activities during the year**
**The charity relies on gifts and donations from the donors, whose support is valued. There have been no other fundraising activities.**
## **ANJUMAN- E- ISLAMIA, NEWHAM**
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Governance, structure and management of the charity**
**The methods used to recruit and appoint new charity trustees.**
**New trustees are selected and recruited by advertising positions through the charity's network or head hunted from the pool of prominent personalities within the community and the potential candidates are interviewed by Chair and trustees. Successful candidate is asked to join the board and appointed officially**
**The policies and procedures for the induction and training of trustees.**
**All new trustees are given opportunity for sufficient training and to gain enough knowledge of their specific field to understand the nature of the Charity and fully comply with the Charity's current view of its progression. They are required to participate in an orientation day to ensure they are aware of both their legal and professional responsibilities under Charity Regulations. The trustees participate in security, hate crime and other relevant training offered by local Council to keep up and be able to tackle the social issues in community.**
**The charity's organisational structure.**
**The charity comprised of total 5 Trustees were responsible for the general control and management of the charity. The Trustees gave their time freely and receive no remuneration or other financial benefits.**
**The office bearers consist of President, Vice President, General Secretary, Assistant General Secretary, Finance Secretary and Assistant Finance Secretary.**
## **ANJUMAN- E- ISLAMIA, NEWHAM**
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Risk management**
## **During the year**
**The trustees and office bearer have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees and office bearer were at the year end satisfied that systems were in place, or arrangements in hand to manage the risks that have been identified. In particular, insurance cover was in place and finances of the Mosque were kept under review. Appropriate Criminal Records Bureau (CRB) checks, supported by regularly reviewed policies, were made for all those who work with children or other vulnerable groups within the Mosque or community centre.**
**As per Charity Commission's visit and followed up with their directions and recommendations to hold elections and follow Governing Documents, trustees wish to hold elections to form new Executive Council.**
**.**
## **ANJUMAN- E- ISLAMIA, NEWHAM Trustees' Annual Report for the year ended 31 March 2021**
**Financial review of the position at the reporting date, 31 March 2021. The trustees are satisfied with the financial statements as at the year end**
## **Policies on reserves.**
**The trustees are committed to maintain an adequate, justified and reasonable level of reserve in line with the guidance from the Charity Commission and governing documents. It is trustees' aim to ensure that reserves are available equivalent to three month's running cost.**
## **Availability and adequacy of assets of each of the funds**
**The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.**
## **Statement of Trustees' Responsibilities**
**The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.**
**The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.**
**In preparing these financial statements, the trustees are required to:**
- **select suitable accounting policies and apply them consistently.**
- **observe the methods and principles in the Charities SORP.**
- **make judgments and accounting estimates that are reasonable and prudent.**
- **state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.**
- **prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate.**
**The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011.They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the board of trustees on**
## **ANJUMAN- E- ISLAMIA, NEWHAM - Statement of Financial Activities for the year ended 31 March 2021**
## **Statement of Financial Activities for the year ended 31 March 2021**
|**Recommended categories by activity**
**Incoming resources**
**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Separate material item of income
Other
**_Total_**
**Resources expended**
**Expenditure on:**
Raising funds
Charitable activities
Separate material item of expense
Other
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
Net gains/(losses) on investments
**Net income/(expenditure)**
**Extraordinary items**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the
charity’s own use
Other gains/(losses)
**_Net movement in funds_**
**_Reconciliation of funds:_**
Total funds brought forward
**_Total funds carried forward_**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
2021
2021|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**£**
**£**
2021
2021|**Total funds**
**£**
2021|**Prior year funds**
**£**
2020|
|---|---|---|---|---|
||85,925|9,712|95,636|69,766|
||-|
-|
-|46,843|
||-|
-|
-||
||67,595|-|
67,595|69,600|
||-|
-|
-|-|
||38,636|-|
38,636|-|
||192,156|9,712|201,867|186,209|
||||||
||-|
-|
-|-|
||105,540|73,902|179,442|142,065|
||-|
-|
-|-|
||-||-|-|
||105,540|73,902|179,442|142,065|
||||||
||86,616|- 64,190|22,426|44,144|
||-|
-|
-|-|
||86,616|-64,190|22,426|44,144|
||-|-|-|
-|
||-|-|-|
-|
||||||
||-|-|-|
-|
||-|-|-|
-|
||86,616|-64,190|22,426|44,144|
||||||
||-|-|-|
4,434,859|
||86,616|- 64,190|22,426|4,479,003|
## **ANJUNIAN- E- ISLAMIA, NEWHAM - Balance Sheet as at 31 March 2021**
|**ANJUMAN- E- ISLAMIA, NEWHAM**
**Name:**
**Fixed assets**
**Intangible assets**
**Tangible assets**
**Heritage assets**
**Investments**
**_Total fixed assets_**
**Current assets**
**Stocks**
**Debtors**
**Investments**
**Cash at bank and in hand**
**_Total current assets_**
**Creditors: amounts falling due within one year**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after one year**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds**
**Restricted income funds**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all the trustees|**Unrestricted**
**funds**
**£**
2021|**Restricted**
**income funds**
**£**
2021|**Total this year**
**£**
2021|**Total this year**
**£**
2021|
|---|---|---|---|---|
|||-|
-|
-|
||4,381,635|-|
4,381,635|4,374,049|
||-|
-|
-|
-|
||-|
-|
-|
-|
||4,381,635|-|
4,381,635|4,374,049|
||||||
||-|
-|
-|
-|
||3,566|-|
3,566|3,833|
|||-|
-|
-|
||147,637|-|
147,637|145,845|
||151,203|-|
151,203|149,678|
||||||
||13,259|11,178|24,437|44,724|
||||||
||137,944|- 11,178|126,766|104,954|
||||||
||4,519,579|- 11,178|4,508,401|4,479,003|
||||||
||3,172|3,800|6,973|-|
||-|
-|
-|
-|
||||||
||4,516,406|- 14,978|4,501,428|4,479,003|
||||||
||-||-
-
-
-|
-|
|||||
79,168|
|||||
2,251,837|
|||||
2,147,998|
||-|
-|
-|
4,479,003|
||**Signature:**||||
|||||Date of
approval
29/01/2022|
||||**Date:**||
## **Notes to the Accounts for the year ended 31 March 2021**
## **1 Accounting policies**
## **Basis of preparation and accounting convention**
**The accounts have been prepared on the accruals basis, in accordance with the Statement of Recommended Practice: Accounting and Reporting by Chanties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015**
**"The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a *true and fair view'. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. " The trust constitutes a public benefit entity as defined by FRS102.**
## **Going concern**
**The Trustees' Annual Report indicates that the trustees have divided opinions as to how the charity is managed. The Charity Commission has given guidance to the trustees to hold elections to form a new Executive Council which is not yet held due to lack of consensus among the trustees. These events or conditions along with the other matters in the Trustees' Annual Report indicate that a material uncertainty exists that may cast significant doubt on the charity's ability to continue as a going concern.**
## **Income recognition**
**Donations are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.**
## **Investment income is recognised on a receivable basis.**
**Income from charitable activities include income recognised as earned (as the related goods or services are provided) under contract, and recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.**
## **All income is accounted for gross, before deducting any related fees or costs.**
## **Recognition of liabilities and expenditure**
**A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated**
**Charitable expenditures comprise those costs incurred by the charity in the delivery of its activities and sentences for its beneficiaries. It includes both costs that can be directly allocated to such activities and those costs of an indirect nature necessary to support them**
## **Fixed asset**
## **Individual fixed assets costing 61,000 or more are capitalised.**
**Fixed asset including Land and Building are shown initially at cost upon acquisition and at their market value at the balance sheet date at the end of the financial period.**
**Land and building is not depreciated as the residual value of the building is at least that m the accounts due to continued repairs and maintenance.**
**Afi gains on fixed asset revaluations, whether realised or unrealised, are included in of the Statement of Financial Activities.**
**Depreciation**
**Depreciation is provided on tangible fixed assets so as to write off the cost less any estimated residual value, over their expected useful economic life as follows:**
**Plant & machinery: Motor vehicles:**
**25% reducing balance basis 25% reducing balance basis**
## **ANJUMAN- E- ISLANIIA, NEWHAM**
## **Notes to the Accounts for the year ended 31 March 2021**
## **Debtors**
**Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect ag amount due according to the original terms of receivables.**
## **Cash and cash equivalents**
**Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.**
## **Creditors**
**Trade creditors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective method. Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured at fair value, net of transaction costs, and are measured subsequently at amortised cost using effective interest method.**
## **Fund accounting**
**Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the chanty.**
**Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.**
## **2 Liability to taxation**
**The Trustees consider that the chanty satisfies the Charity is potentially exempt from taxation in respect of income or capital gains of the charity Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.**
## **3 Staff costs and emoluments**
## **Salary costs**
**Gross salaries excluding trustees and key management personnel Employers National Insurance for ag staff**
## **11.1 Staff Costs**
|**Gross Salaries excluding trustees and key management personnel**
**Employer's National Insurance for all staff**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||65,466|91,145|
||3,090|1,341|
||2,941||
||-|
-|
||71,497|92,486|
**There is no key management compensation and no employees received remuneration over £60,000**
## **ANJUMAN- E- ISLAMIA NEWHAM**
## **Notes to the Accounts for the year ended 31 March 2021**
|**Cost or valuation**
At the beginning of the year
Additions
Revaluations
Disposals
Transfers *
At end of the year
**Depreciation and impairments**
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
**Net book value**
Net book value at the beginning of the year
Net book value at the end of the year
**Impairment**||||||
|---|---|---|---|---|---|
||**Freehold land &**
**buildings**
**£**|**Other land**
**&**
**buildings**
**£**|**Plant,**
**machinery**
**£**|**Motor vehicles**
**£**|**Total**
**£**|
||-|
4,353,024|77,552|19,577|4,450,153|
||-||17,116|-|
17,116|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
||-|
4,353,024|94,668|19,577|4,467,269|
|||||||
||Reducing
Balance|RB|RB|RB|RB|
||25%|||||
|||||||
||-|
-|
57,997|18,107|76,104|
||-|
-|
9,168|362|9,530|
||-|
-|
-||-|
||-|
-|
-|
-|
-|
||-|
-|
-|
-|
-|
||-|
-|
67,165|18,469|85,634|
|||||||
||-|
4,353,024|19,555|1,470|4,374,049|
||-|
4,353,024|27,503|1,108|4,381,635|
|||||||
_**This year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
_**Last year: Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
|**Revaluation**
**_If an accounting policy of revaluation is adopted, please_**
**_provide:_**
**_the effective date of the revaluation_**
**_the name of independent valuer, if applicable_**
**_the methods applied and significant assumptions_**
**_the carrying amount that would have been recognised had the assets been carried under_**
**_the cost model._**
**Other disclosures**
**_(i) Please state the amount of borrowing costs, if any, capitalised in the construction of_**
**_tangible fixed assets and the capitalisation rate used._**
**_(ii) Please provide the amount of contractual commitments for the acquisition of tangible_**
**_fixed assets._**
**_(iii) Details of the existence and carrying amounts of property, plant and equipment to which_**
**_that are pledged as security for liabilities._**
**Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**|**This year**|**Last year**|**Last year**|
|---|---|---|---|---|
||||||
||||||
||||||
||-||
-||
||||||
||**Thisyear**||**Lastyear**||
||**£**||**£**||
||-||
-||
||-||
-||
||**_the charity has restricted title or_**
**This year**
**Last year**
**£**
**£**
275.0
275.0
3,558.0
3,558.0
-
3,833.0
3,833.0||||
|||**This year**
**£**||**Last year**
**£**|
|||275.0||275.0|
|||3,558.0||3,558.0|
|||-|||
|||3,833.0||3,833.0|
## **Analysis of creditors**
|**Accruals for grants payable**
**Bank loans and overdrafts**
**Trade creditors**
**Payments received on account for contracts or performance-**
**related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due within**
**one year**|**Amounts falling due within**
**one year**|**Amounts falling due after more**
**than one year**|**Amounts falling due after more**
**than one year**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
|||-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||28,237|44,724|-|-|
||28,237|44,724|-|-|
|
**Donations and**
**legacies:**
**Charitable activiti**
**Other trading acti**
**Income from**
**investment**
**Separate materia**
**Other:**
**TOTAL INCOME**|**Analysis of income**
**Analysis**|**Unrestricted**
**funds**|**Restrict**
**income**
**funds**|**Total funds**
**£**|**Prior year**
**£**|
|---|---|---|---|---|---|
||Donations and gifts|44,295|-|44,295|5,066|
||Eid Collection|2,170|-|2,170|54,040|
||Fitrana and Sadqa|-|9,712|9,712|10,660|
||General grants provided by government/other
charities|38,636|-|38,636|-|
||Funeral Services|-|-|-||
||Donatedgoods,facilities and services|-|-|-|-|
||Other|-|-|-||
||**Total**|85,101|9,712|94,812|69,766|
|||||||
||**es:**|-|-|-|-|
||Education|-|-|-|25,265|
||Nikkah Fees|750|-|750|950|
||Funeral Services|38,710|-|38,710|18,128|
||Fees for hiringcommunityspace|-|-|-|2,500|
|||||||
|||||||
||Other|-|-|-|-|
||**Total**|39,460|-|39,460|46,843|
|||||||
||**vities:**|-|-|-|-|
|||-|-|-|-|
|||-|-|-|-|
||Other|-|-|-|-|
||**Total**|-|-|-|-|
|||||||
||Interest income|-|-|-|-|
||Dividend income|-|-|-|-|
||Rental and leasingincome|67,595|-|67,595|69,600|
||Other|-|-|-|-|
||**Total**|67,595|-|67,595|69,600|
|||||||
||**l item of income:**|-|-|-|-|
|||-|-|-|-|
|||-|-|-|-|
|||-|-|-|-|
||**Total**|-|-|-|-|
|||||||
||Conversion of endowment funds into income|-|-|-|-|
||Gain on disposal of a tangible fixed asset held for
charity's own use|-|-|-|-|
||Gain on disposal of a programme related investment|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|
||Other|-|-|-|-|
||**Total**|-|-|-|-|
|||||||
|||192,156|9,712|201,867|186,209|