Charity Registration Number: 280440 MASJID-E-ALI (A.S) Report and Accounts 31 December 2020 ## **MASJID-E-ALI (A.S)** ## **Report and accounts for the year ended 31 December 2020** ## **Contents** ||**Page**|| |---|---|---| |**Charity information**||1| |**Trustees' Annual Report**||1| |**Statement of trustees' responsibilities**||3| |**Independent Accountant's Report**||5| |**_Funds Statements:-_**||| |Statement of Financial Activities||6| |Statement of Financial Activities - Prior Year statement||7| |Movements in funds||9| |Income and Expenditure account||10| |**Balance sheet**||11| |**Notes to the accounts**||12| ## **MASJID-E-ALI (A.S)** ## **Trustees' Annual Report for the year ended 31 December 2020** The Trustees present their Report and Accounts for the year ended 31 December 2020. ## **Reference and administrative details** ## _**The charity name.**_ The legal name of the charity is:- MASJID-E-ALI (A.S) ## _**The charity's areas operation and UK charitable registration.**_ The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 280440 ## _**Legal structure of the charity**_ The charity is constituted as a charity established under a Charity Commission scheme.The governing document of the charity is the Special Scheme establishing the charity authorised by the Charity Commission in England & Wales (CCEW) . There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. The Trustees are; Syed Rahat Gilani Imran Haider Shah Waseem Yaseen Syed Mushtaq Shah Syed Zaheer Abbas Hasan Kazmi Abid Shah Syed Ali Raza President Vice President General Secretary Vice General Secretary Treasurer Vice Treasurer Information Technology Head of Security 1 ## **MASJID-E-ALI (A.S)** ## **Trustees' Annual Report for the year ended 31 December 2020** ## **The principal operating address, telephone number of the charity are:-** 2-32 Beehwood Road Luton Bedfordshire, LU4 8RB Phone: 078 3325 0207 **The Trustees in office on the date the report was approved were:-** Hasan Kazmi - Vice Treasurer Imran Haider Shah - Vice President **The following persons served as Trustees during the year ended 31 December 2020 :-** The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts. ## **Objects and activities of the charity** ## _**The purposes of the charity as set out in its governing document.**_ To provide religious education to muslim children and prepare islamic scholars, facilitate celebration of islamic religious and cultural events, assist and promote organisations established with similar objectives, visit sick at home and in hospitals and visit prisoners, provide wedding and funeral services, generally promote islamic faith and values and promote religious tolerance and harmony. ## **The main achievements and performance of the charity during the year.** In the trustees opinion charity performed satisfactorily to achieve its objectives. ## _**Fundraising activities during the year.**_ The charity relies on grant aid from the donors identified in the accounts , whose support is valued. There have been no other fundraising activities. ## **Financial review** ## _**The charity's financial position at the end of the year ended 31 December 2020**_ The financial position of the charity at 31 December 2020 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:- |**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2020**
**£**
83,122
2,135,204
2,135,204|**2019**
**£**
61,537
2,052,080
2,052,080| |---|---|---| 2 ## **MASJID-E-ALI (A.S)** ## **Trustees' Annual Report for the year ended 31 December 2020** ## _**Financial review of the position at the reporting date, 31 December 2020 .**_ The trustees consider the financial performance by the charity during the year to has been satisfactory. ## _**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. ## **Details of The Independent Examiner** AMA ACCOUNTANTS LIMITED CHARTERED CERTIFIED ACCOUNTANT 114 GREYHOUND LANE STREATHAM LONDON UNITED KINGDOM SW16 5RN ## **Statement of Trustees' Responsibilities** The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), . In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :- - to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). - select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year. 3 MASJID-EAU (A.S) Trustees, Annual Report ft)r the year ended 31 December 2020 The TrusteeB are d¥0 re¥FQNtAe marlaming ad&w* accounting reoJrd8 ￿lch dtsdos• th reaSona￿e accuracy at any Ime the financial pc6itiw of the chawty and vthich are $uffirAent to show and exFlain the thartys transacts)￿ and enatrAe them to en8uie that the financial slalements cc4mply wth regu￿t￿)r% made under the Charities Ad 2011 They ale ¥180 regportsiL4e for saleguardI￿ the ￿ets ol the charity arbj Ikgnce for taknrvJ r&7sonaLle step5 for the prevention deteotion ol fraud othef in&Jularitie& Th• Trusts•s ore alw r88powble forlho cont•rrts oltr* Tn￿•#. repor( th• 8tsbJbry T88F¢)n>￿ItyQI th• Ind•ynd•nt Examinèr in relation ID Iho Truiitts. r•port r• to •x•min¢rvJ tho ro￿rta￿S th•t. on the f4co ol Ihe rnPDrt tr*r• 4r• Th) matyii•l ir*omi*￿10O *ith th• figw•s d￿*￿•d irt tr• fin•p6r•l st•t•monts. This [v￿rty￿1 *FvDwd by bo•rd oflru*•e*¢n Hasan Ka2ml Tr￿• ## **MASJID-E-ALI (A.S)** ## **Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 December 2020** We report on the financial statements of MASJID-E-ALI (A.S) for the year ended 31 December 2020, as set out on pages 6 to 19, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet , the Cash Flow Statement and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 12, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice. ## **Respective responsibilities of the trustees' and the accountant** As described on page 3, you, the charity's Trustees are responsible for the preparation of the accounts. The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination. Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny. ## **No statement of opinion** We have not carried out any audit procedures and have relied upon information supplied to us by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts. **Signed:-** AMA ACCOUNTANTS LIMITED - Independent Accountant CHARTERED CERTIFIED ACCOUNTANT 114 GREYHOUND LANE STREATHAM LONDON SW16 5RN This report was signed on 30 October 2021 5 ## **MASJID-E-ALI (A.S) - Statement of Financial Activities for the year ended 31 December 2020** ## _**Statement of Financial Activities for the year ended 31 December 2020**_ |**Current year**
**Unrestricted**
**Funds**
**2020**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
234,664
Investments
A4
7,449
**Total income**
**A**
**242,113**
**Expenditure on:**
Charitable activities
B2
158,991
**Total expenditure**
**B**
**158,991**
**Net income for the year**
**83,122**
**Net income after transfers**
**A-B-C**
**83,122**
**83,122**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
2,052,080
**Total funds carried forward**
**2,135,202**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Restricted**
**Funds**
**2020**
**£**
-
-
**-**
-
**-**
**-**
**-**
**-**
-
**-**|**Current year**
**Total Funds**
**2020**
**£**
**234,664**
**7,449**
**242,113**
**158,991**
**158,991**
**83,122**
**83,122**
**83,122**
**2,052,080**
**2,135,202**|**Prior Year**
**Total Funds**
**2019**
**£**
249,949
728
**250,677**
189,140
**189,140**
**61,537**
**61,537**
**61,537**
1,990,544
**2,052,081**| |---|---|---|---| The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet. A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses. All the prior year transactions were unrestricted items, and no further analysis is required All activities derive from continuing operations ## **The notes attached on pages 12 to 19 form an integral part of these accounts.** 6 ## **MASJID-E-ALI (A.S) - Statement of Financial Activities for the year ended 31 December 2020** |**Income from:**
Donations & Legacies
A1
Investments
A4
**Total income**
**A**
**Expenditure on:**
Charitable activities
B2
**Total expenditure**
**B**
**Net income for the year**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
**SORP**
**Ref**|**Prior Year**
**Unrestricted**
**Funds**
**2019**
**£**
**249,948**
728
250,676
189,140
**189,140**
61,536
61,536
**61,536**
1,990,544
**2,052,080**

|**Prior Year**
**Restricted**
**Funds**
**2019**
**£**
-
-
-
-
**-**
-
-
**-**
-
**-**|**Prior Year**
**Total Funds**
**2019**
**£**
**249,949**
**728**
250,677
**189,140**
**189,140**
**61,537**
61,537
**61,537**
**1,990,544**
**2,052,081**| |---|---|---|---| **All activities derive from continuing operations** 7 ## **MASJID-E-ALI (A.S) - Statement of Financial Activities for the year ended 31 December 2020** ## **MASJID-E-ALI (A.S) - Resources applied in the year ended 31 December 2020 towards fixed assets for Charity use:-** |Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
**Net resources available to fund charitable activities**|**2020**
**£**
83,122
(82,355)
**767**|**2019**
**£**
61,537
(24,879)
**36,658**| |---|---|---| **The notes attached on pages 12 to 19 form an integral part of these accounts.** 8 ## **MASJID-E-ALI (A.S) - Statement of Financial Activities for the year ended 31 December 2020** ## **Movements in revenue and capital funds for the year ended 31 December 2020** ## **Revenue accumulated funds** |Accumulated funds brought forward
**Closing revenue funds**
**Summary of funds**
Revenue accumulated funds
Recognised gains and losses before transfers|**Unrestricted**
**Restricted**
**Funds**
**Funds**
**2020**
**2020**
**£**
**£**
2,052,080
-
83,122
-
**2,135,202**
**-**
**2,135,202**
**-**
**Unrestricted**
**Restricted**
**and**
**Funds**
**Designated funds**
**2020**
**2020**
**£**
**£**
2,135,202
-|**Total**
**Funds**
**2020**
**£**
2,052,080
83,122
**2,135,202**
**2,135,202**
**Total**
**Funds**
**2020**
**£**
**2,135,202**|**Last year**
**Total Funds**
**2019**
**£**
**1,990,544**
61,537
**2,052,081**
**2,052,081**
**Last Year**
**Total Funds**
**2019**
**£**
2,052,081| |---|---|---|---| **The notes attached on pages 12 to 19 form an integral part of these accounts.** 9 ## **MASJID-E-ALI (A.S) - Statement of Financial Activities for the year ended 31 December 2020** ## **MASJID-E-ALI (A.S)** ## **Income and Expenditure Account for the year ended 31 December 2020 as required by the Companies Act 2006** |**_Income_**
Income from operations
Income from investments, other than interest receivable
Interest receivable
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Interest payable
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
All activities derive from continuing operations
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income and interest|**2020**
**£**
234,664
7,362
87
**242,113**
**242,113**
**122,875**
**21,082**
**15,034**
-
**158,991**
83,122
-
**83,122**
**83,122**|**2019**
**£**
249,949
358
370
**250,677**
**250,677**
**148,869**
**26,037**
**14,234**
-
**189,140**
61,537
-
**61,537**
**61,537**| |---|---|---| In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities. ## **The notes attached on pages 12 to 19 form an integral part of these accounts.** 10 mA￿lD-EALl {A.S). 8alanu Sh¢ot as at 31 Dwnber 2020 202Q 2019 Flx•d ass•ts Tang*l• •¥gets 2.￿),427 1539.1$4 Cumint •M•ts D•￿T8 CaEh at ￿nk •nd 26.￿7 72.C64 28,144 48.184 Total curr•nt a•••ts 98.￿1 76,3 CrndbtOf*: amounts f•llng du• TAIthkn on• ￿ar 29.048 N•t Gurr•nt Is••ts 17.779 47.Tr) T•W••Mt# ¢unwtll•bllllf•• 2.618. 2,596,434 Cr•ditrn.' •mountsi*lkw *lknr rmr• tr•n on• y••r 10 C2 1483.LWI {$34.Wl Th• totsl n•t I•￿tr ofth• ¢h* 2.1￿.204 Th• ttstal n•t a•••ts ofth• ¢hwlty•r• fvnd•d by th•fvnd• o¢th• ¢h•rtty. •• ltsU(ph*:. R••¢rf¢*d fvnd• lknr••ttht•d Fund• Unr••trictyd ROV•n￿ Fund• 13 D3 2,135204 2,052,C D••lgn•l•d Funds Total ¢harltyfvnd• The 'SORP R•f irdic•tsd *bov• Yè th• da*fic4Ioft of 811*n￿ Str••t it•m• as 8•tout in Ihe form•1 SORP (kxum•nts. A8 r•quired by ￿rn￿ph 4 W ofth• SORP. the txowfmrd •nd ¢•rn•d towrd •b)v• h•v• h•n •w••d to th• SOFA.. Th• Tru8ts•• ack￿￿ th•ir r•sp)rwblth kJic¢ff•lwn9 vith th• r•wir•rMntsof ￿9￿1•￿"¢n with r•sp•d to accounting r•u)¢d• •nd th¢ weparn1￿ of •ctounl Th• ¢fAirty 1$ s￿#i¢¢ttO In¢•F•TrJwrt upthrc*•fity *thion, and tho r•portof th• Ind•p•nd•rt Ex•rniThJr is on p49• 5. The TN•t•o• •r• IMt •thugh IthD dwftty i• rp)t r•gthr•d urKl•r th• ConynMA(ts, rf rtw•r• 80 r•gi*•r•d, it￿uld b• olTgitl• to propwr• •¢¢•unts In *ct0rd•r￿o wth th• in P•rt 15 01 Ih• Compxnie8 Act 3))6. 4pplica￿e to cornpanies subJècA to tr* •m•ll wrrpgni08 *nr*n Hdd•r Sh*h rov•d by ts Lw)•rdofln•tses ¢Jn to-LI Th• nol•$ all¥th•d on p•9•$ 12 tt* 19 forn) pvtof th•s• •GGount& 11 ## **MASJID-E-ALI (A.S)** ## **Notes to the Accounts for the year ended 31 December 2020** ## **1 Accounting policies** ## _**Policies relating to the production of the accounts.**_ ## **Basis of preparation and accounting convention** The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year. ## **Risks and future assumptions** The charity is a public benefit entity. ## _**Policies relating to categories of income and income recognition.**_ ## **Nature of income** Voluntary income is received by way of donations at Friday prayers and individual & group donations, and in included in full in the Statement of Financial Activities when receiveable. ## **Income recognition** Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably. Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met. All income is accounted for gross, before deducting any related fees or costs. ## **Membership subscriptions** The income and any associated Gift Aid or other tax refund from a membership subscription received by the charity in the nature of a gift, is accounted for on the same basis as a donation. The income from a membership subscription received by the charity where the subscription purchases the right to services or benefits is recognised as income from charitable activities. ## _**Policies relating to expenditure on goods and services provided to the charity.**_ ## **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.. Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates. ## **Allocating costs to activities** Direct costs that are specifically related to an activity are allocated to that activity. Shared direct costs and support costs are apportioned between activities. The basis for apportionment, which is consistently applied, and proportionate to the circumstances, is :- **Staffing** - on the basis of time spent in connection with any particular activity. **Staffing** - on a per capita basis, based on the number of of people employed within any partiular activity. **Premises related costs** - on the proportion of floor area occupied by a particular activity. **Non specific support costs** - on the basis of the usage of resources, in terms of time taken, capacity used, request made or other measures 12 ## **MASJID-E-ALI (A.S)** ## **Notes to the Accounts for the year ended 31 December 2020** ## **Volunteers** In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity. However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note0. ## _**Policies relating to assets, liabilities and provisions and other matters.**_ ## _**Tangible fixed assets**_ Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition. If there is a minimum amount below which items are not capitalised. Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over estimated useful lives. |Freehold premises|0 % Reducing balance| |---|---| |Plant and machinery|20 % Reducing balance| |Motor vehicles|20 % Reducing balance| ## **Debtors** Debtors are measured at their recoverable amounts at the balance sheet date. ## **Fund Accounting** Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the chari ## **2[Liability to taxation]** The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. ## **3 Net surplus before tax in the financial year** |Depreciation of owned fixed assets
Pension costs
**4 Interest payable**
Bank interest payable
**5 Staff costs and emoluments**
**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
Employer's National Insurance for all staff
**Total salaries, wages and related costs**
Employer's operating costs of defined contribution pension schemes
The net surplus before tax in the financial year is stated after charging:-|**2020**
**£**
21,082
312
**2020**
**£**
15,034
**2020**
**£**
25,790
105
312
**26,207**|**2019**
**£**
26,037
-
**2019**
**£**
14,234
**2019**
**£**
33,183
-
-
**33,183**| |---|---|---| Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year. No employees received emoluments (excluding pension costs) in excess of £60,000 per annum. 13 ## **MASJID-E-ALI (A.S)** ## **Notes to the Accounts for the year ended 31 December 2020** ## **6 Remuneration and payments to Trustees and persons connected with them** No trustees or persons connected with them received any remuneration from the charity, or any related entity. ## **7 Tangible fixed assets** |**Cost**
At 1 January 2020
Additions
**At 31 December 2020**
**Depreciation**
At 1 January 2020
Charge for the year
**At 31 December 2020**
**Net book value**
At 31 December 2020
At 31 December 2019
**8 Debtors**
Other debtors
**9 Creditors: amounts falling due within one year**
Accruals
PAYE, NIC VAT and other taxes
Other creditors
**10 Creditors: amounts falling due after one year**
Bank loans and overdrafts
Other creditors
**11 Income and Expenditure account summary**
**At 1 January 2020**
Surplus after tax for the year
**At 31 December 2020**|**Land and**
**Buildings**
£
2,435,007
81,095
**2,516,102**
-
-
**-**
**2,516,102**
**2,435,007**|**F&F &**
**Equipment**
£
186,608
1,260
**187,868**
83,485
20,877
**104,362**
**83,506**
**103,123**|**Motor**
**Vehicles**
£
2,500
-
**2,500**
1,476
205
**1,681**
**819**
**1,024**
**2020**
**£**
26,607
**2020**
**£**
**3,500**
**1,211**
**76,171**
**80,882**
**2020**
**£**
**367,448**
**115,554**
**483,002**
**2020**
**£**
2,052,081
83,122
**2,135,203**|**Total**
£
2,624,115
82,355
**2,706,470**
84,961
21,082
**106,043**
**2,600,427**
**2,539,154**
**2019**
**£**
28,144
**2019**
**£**
**10,500**
**-**
**18,548**
**29,048**
**2019**
**£**
**398,255**
**136,099**
**534,354**
**2019**
**£**
1,990,544
61,537
**2,052,081**| |---|---|---|---|---| 14 ## **MASJID-E-ALI (A.S)** ## **Notes to the Accounts for the year ended 31 December 2020** ## **12 Particulars of how particular funds are represented by assets and liabilities** |**At 31 December 2020**
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
**At 1 January 2020**
Tangible Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities|**Unrestricted**
**funds**
**£**
2,600,427
98,661
(80,882)
(483,002)
**2,135,204**
**Unrestricted**
**funds**
**£**
2,539,154
76,328
(29,048)
(534,354)
**2,052,080**|**Designated**
**funds**
**£**
-
-
-
**-**
**Designated**
**funds**
**£**
-
-
-
-
**-**|**Restricted**
**funds**
**£**
-
-
-
-
**-**
**Restricted**
**funds**
**£**
-
-
-
-
**-**|**Total**
**Funds**
**£**
**2,600,427**
**98,661**
**(80,882)**
**(483,002)**
**2,135,204**
**Total**
**Funds**
**£**
**2,539,154**
**76,328**
**(29,048)**
**(534,354)**
**2,052,080**| |---|---|---|---|---| ## **13 Change in total funds over the year as shown in Note 12 , analysed by individual funds** |**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**Total charity funds**|**£**
2,052,080
**2,052,080**
**2,052,080**
**Funds brought**
**forward from**
**2019**|**See Note 14**
**£**
83,122
**83,122**
**83,122**
**Movement in**
**funds in 2020**|**See Note 0**
**£**
**-**
**-**
**-**
**Transfers**
**between**
**funds in 2020**|**£**
**2,135,202**
**2,135,202**
**2,135,202**
**Funds carried**
**forward to**
**2021**| |---|---|---|---|---| ## **14 Analysis of movements in funds over the year as shown in Note 13** ||||**Other**||| |---|---|---|---|---|---| ||**Income**|**Expenditure**|**Gains &**||**Movement**| ||||**Losses**||**in funds**| ||**2020**|**2020**|**2020**||**2020**| ||**£**|**£**|**£**||**£**| |**_Unrestricted and designated funds:-_**|||||| |Unrestricted Revenue Funds|**242,113**|**(158,991)**||**-**|**83,122**| ## **15 The purposes for which the funds as detailed in note 13 are held by the charity are:-** ## _**Unrestricted and designated funds:-**_ Unrestricted Revenue Funds These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. ## **16 Ultimate controlling party** The charity is under the control of its legal members. 15 ## **MASJID-E-ALI (A.S)** **Detailed analysis of income and expenditure for the year ended 31 December 2020 as required by the SORP 2015** ## _**This analysis is classsified by conventional nominal descriptions and not by activity.**_ ## **17 Donations and Legacies** |**Donations and gifts from individuals**
**Total Donations and Legacies**
**A1**
**18 Investment income**
Bank Interest Receivable
Other Income
**Total investment income**
**A4**
**19**
**_Employee costs not included in direct costs_**
**_Premises Expenses_**
**_Administrative overheads_**
Defined contribution pension cost -
administrative staff
Salaries - Administrative staff
**Support costs for charitable activities**
Temporary staff and recruitment
Employers' NI - Administrative staff
Premises repairs, renewals and maintenance
Room Hire
Light heat and power
Cleaning and waste management
Telephone, fax and internet
Property insurance
Small donations individually less than £1000
**Total donations and gifts from individuals**
Rates and water charges
Travel and subsistence - staff|**Current year**
**Unrestricted**
**Funds**
**2020**
**£**
234,664
**234,664**
**234,664**
**Current year**
**Unrestricted**
**Funds**
**2020**
**£**
87
7,362
**7,449**
**Current year**
**Unrestricted**
**Funds**
**2020**
**£**
24,000
312
105
1,790
-
3,005
7,275
10,020
2,000
11,956
5,419
869|**Current year**
**Restricted**
**Funds**
**2020**
**£**
-
**-**
**-**
**Current year**
**Restricted**
**Funds**
**2020**
**£**
-
-
**-**
**Current year**
**Restricted**
**Funds**
**2020**
**£**
-
-
-
-
-
-
-
-
-
-
-
-|**Current year**
**Total Funds**
**2020**
**£**
**234,664**
**234,664**
**234,664**
**Current year**
**Total Funds**
**2020**
**£**
**87**
**7,362**
**7,449**
**Current year**
**Total Funds**
**2020**
**£**
**24,000**
**312**
**105**
**1,790**
**-**
**3,005**
**7,275**
**10,020**
**2,000**
**11,956**
**5,419**
**869**|**Prior Year**
**Total Funds**
**2019**
**£**
249,949
**249,949**
**249,949**
**Prior Year**
**Total Funds**
**2019**
**£**
370
358
**728**
**Prior Year**
**Total Funds**
**2019**
**£**
-
-
-
33,183
2,037
4,491
625
11,374
1,565
17,368
5,292
622| |---|---|---|---|---| 16 ## **MASJID-E-ALI (A.S)** ## **Detailed analysis of income and expenditure for the year ended 31 December 2020 as required by the SORP 2015** |1,592
-
3,151
-
669
-
361
-
2,980
-
21,533
-
-
-
599
-
**_Professional fees paid to advisors other than the auditor or examiner_**
3,500
-
-
-
6,058
-
**_Financial costs_**
495
-
21,082
-
15,034
-
**Support costs before reallocation**
**143,805**
**-**
**Total support costs**
**143,805**
**-**
Motor expenses
Stationery and printing
Bank charges
Donation
Accountancy fees other than examination or
audit fees
Legal fees
Consultancy fees
Bank interest payable
Depreciation & Amortisation in total for the
Funeral services
Software licences and expenses
Cleaning Services
Sundry expenses
Relegious functions and seminars|**1,592**
**3,151**
**669**
**361**
**2,980**
**21,533**
**-**
**599**
**3,500**
**-**
**6,058**
**495**
**21,082**
**15,034**
**143,805**
**143,805**|372
985
759
1,414
3,375
55,953
2,201
409
3,500
1,530
-
1,814
26,037
14,234
**189,140**
**189,140**| |---|---|---| The basis of allocation of costs between activities is described under accounting policies ## **20 Total Charitable expenditure** |**Current year**
**Unrestricted**
**Funds**
**2020**
**£**
Total grantmaking costs
**B2c**
15,186
Total support costs
**B2d**
143,805
**Total charitable expenditure**
**B2**
**158,991**|**Current year**
**Current year**
**Prior Year**
**Restricted**
**Funds**
**Total Funds**
**Total Funds**
**2020**
**2020**
**2019**
**£**
**£**
**£**
-
**15,186**
-
-
**143,805**
189,140
**-**
**158,991**
**189,140**| |---|---| 17 ## **MASJID-E-ALI (A.S)** ## **Activity analysis of Income and expenditure for the for the year ended 31 December 2020** _**This analysis is classsified by activity and not by conventional nominal descriptions.**_ |**21 Analysis of income by activity**
**SOFA ref**
**_Summary of Total Income, including the items above_**
Donations & Legacies
**A1**
Investment income
**A4**
**Total income as shown in the SOFA**
**A**
**_Categories of income_**
Income from exchange transactions
**22 Analysis of charitable expenditure by activity**
**Direct**
**costs**
**Support**
**costs**
**2020**
**2020**
**£**
**£**
**_Primary purpose and ancillary trading1_**
Employee costs not included in direct costs
-
26,207
Premises expenses
-
39,674
Administrative overheads
-
10,221
Professional fees
-
9,558
Financial costs
-
36,611
Relegious functions and seminars
-
21,533
**-**
**143,804**
**Direct**
**costs**
**Support**
**costs**
**2020**
**2020**
**£**
**£**
Total Primary purpose and ancillary trading1
-
143,804
Total Other charitable activities
-
-
**-**
**143,804**
**Summary of charitable costs by**
**activity**
**Total charitable expenditure**
**Total Primary purpose and ancillary**
**trading1**
**Activity**
**Activity**|**Grant**
**funding of**
**activities**
**2020**
**£**
-
-
-
-
-
15,186.00
**15,186**
**Grant**
**funding of**
**activities**
**2020**
**£**
15,186
-
**15,186**|**2020**
**£**
234,664
7,449
**242,113**
242,113
**Total**
**2020**
**£**
**26,207**
**39,674**
**10,221**
**9,558**
**36,611**
**36,719**
**158,990**
**Total**
**2020**
**£**
**158,990**
**-**
**158,990**|**2019**
**-**
249,949
728
**250,677**
250,677
**Total**
**2019**
**£**
35,220
40,715
10,137
5,030
42,085
55,953
**189,140**
**Total**
**2019**
**£**
189,140
-
**189,140**| |---|---|---|---| The basis of allocation of costs between activities is described under accounting policies The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 20 18 ## **MASJID-E-ALI (A.S)** ## **Activity analysis of Income and expenditure for the for the year ended 31 December 2020** **Analysis of support and governance costs by charitable activities** |**Activity**
Primary purpose and ancillary trading1
Other charitable activities
**Grand Total**|**Governance**
-
-
-|**Finance**
36,611
-
36,611|**Human**
**Resources**
26,207
-
26,207|**Other**
**Overheads**
80,986
-
80,986|**Total**
143,804
-
143,804| |---|---|---|---|---|---| ## **23 Analysis of non charitable expenditure by activity** |**Activity**
**_Fundraising activities_**
**Indirect fundraising costs:-**
Administrative overheads
**_Total non charitable expenditure_**
Total costs of Fundraising activities
**Total non charitable expenditure**|**Fundraising**
**activities**
**2020**
**£**
21,533
**2020**
**£**
21,533
**21,533**|**Fundraising**
**activities**
**2019**
**£**
55,953
**2019**
**£**
55,953
**55,953**| |---|---|---| 19