**REGISTERED CHARITY NUMBER: 288864** ## **Report of the Trustees and** ## **Unaudited Financial Statements** **for the Year Ended 30 November 2021** **for Ghausia Committee Aylesbury (Aylesbury Mosque)** Danton Partners 7 Merlin Courtyard Gatehouse Close Aylesbury Buckinghamshire HP19 8DP **Ghausia Committee Aylesbury (Aylesbury Mosque)** **Contents of the Financial Statements for the Year Ended 30 November 2021** **----- Start of picture text -----**
Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 14
**----- End of picture text -----**
**Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Report of the Trustees for the Year Ended 30 November 2021** The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The charity aims to advance the religion of Islam and, the advancement of the education of Muslim children according to the tenets and doctrines of Islam. ## **Significant activities** The charity is actively providing Islamic education and religious activity for the local community. ## **Public benefit** The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. ## **Grantmaking** The charity raises the majority of its income through donations from the local community. The charity is managed voluntarily by the management committee apart from the remuneration detailed in the accounts. Additional income is received from government authorities. ## **FINANCIAL REVIEW** ## **Financial position** The statement of financial activities shows net income of £27,862 (2020: expenditure of £6,532) for the year. Total funds as at 30 November 2021 stand at £1,340,200 (2020: £1,312,338). The trustees consider the state of the charity's affairs to be satisfactory. ## **Principal funding sources** The charity's main income arises from the provision of facilities in the interest of Islamic education and religious activities. ## **Investment policy and objectives** The Committee has the power to invest money in the security of such stocks funds, securities or other investments or property in accordance with the Trustees Investment Act 1961. ## **Reserves policy** The charity ensures that reserves are kept at a sufficient level in order to carry out its charitable objectives. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust dated 29 December 1983 and constitutes an unincorporated charity. ## **Recruitment and appointment of new trustees** Apart from the first charity trustees, every trustee is appointed by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the charity. ## **Decision making** The Committee's decisions shall be determined by reference to a majority of the members present and voting. In case of an equality of votes, the President shall have a second casting vote. ## **Principal risks and uncertainties** The trustees regularly consider key risks the charity is exposed to and ensure to take corrective action to implement measures to manage and mitigate identified risks to an acceptable level. Page 1 **Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Report of the Trustees** ## **for the Year Ended 30 November 2021** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Risk management** The trustees 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. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 288864 ## **Principal address** Aylesbury Mosque Havelock Street Aylesbury Buckinghamshire HP20 2NX Page 2 ## **Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Report of the Trustees for the Year Ended 30 November 2021** ## **Trustees** W Khan (appointed 6.11.22) Z H Khan (appointed 6.11.22) N Mohammed (resigned 6.11.22) A Mohammed (resigned 6.11.22) S W Khan (appointed 6.11.22) I M Khan (resigned 6.11.22) M A Khan (resigned 6.11.22) A Khan (resigned 6.11.22) I Zada (resigned 6.11.22) N Kayani (resigned 6.11.22) M Shah (resigned 6.11.22) O Hamid (resigned 6.11.22) S Rahman (resigned 6.11.22) A Mohammed (resigned 6.11.22) A Arif (appointed 6.11.22) M Akram (resigned 6.11.22) M Ashraf (resigned 6.11.22) N Gulraiz (resigned 6.11.22) A Dar (resigned 6.11.22) M Zaheer (resigned 6.11.22) M Saqib (resigned 6.11.22) M Jamil (resigned 6.11.22) K Hussain (appointed 6.11.22) M Azam (resigned 6.11.22) M Ul Haq (appointed 6.11.22) M Khan (appointed 6.11.22) S Rehman (appointed 6.11.22) I Raja (appointed 6.11.22) R A Khan (appointed 6.11.22) W Raja (appointed 6.11.22) Z Shah (appointed 6.11.22) M Khan (appointed 6.11.22) M N Khan (appointed 6.11.22) M Zeb (appointed 6.11.22) M Junaid (appointed 6.11.22) K Khan (appointed 6.11.22) Y Khan (appointed 6.11.22) Q Gul (appointed 6.11.22) S Khan (appointed 6.11.22) M Altaf (appointed 6.11.22) Z Anwar (appointed 6.11.22) T Hussain (appointed 6.11.22) M Nazakat (appointed 6.11.22) T Hussain (appointed 6.11.22) I Ahmed (appointed 6.11.22) A Gulzar (appointed 6.11.22) M Hussain (appointed 6.11.22) M Hussain (appointed 6.11.22) M S Ahmed (appointed 6.11.22) M Zaheer (appointed 6.11.22) M Jamil (appointed 6.11.22) T Hussain (appointed 6.11.22) N Shaid (appointed 6.11.22) Page 3 ## **Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Report of the Trustees** ## **for the Year Ended 30 November 2021** S Ahmed (appointed 6.11.22) **Independent Examiner** Sajjad Rajan FCCA Danton Partners 7 Merlin Courtyard Gatehouse Close Aylesbury Buckinghamshire HP19 8DP Approved by order of the board of trustees on 10 February 2023 and signed on its behalf by: Z H Khan - Trustee Page 4 ## **Independent Examiner's Report to the Trustees of Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Independent examiner's report to the trustees of Ghausia Committee Aylesbury (Aylesbury Mosque)** I report to the charity trustees on my examination of the accounts of Ghausia Committee Aylesbury (Aylesbury Mosque) (the Trust) for the year ended 30 November 2021. ## **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** 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. Sajjad Rajan FCCA Danton Partners 7 Merlin Courtyard Gatehouse Close Aylesbury Buckinghamshire HP19 8DP 16 February 2023 Page 5 ## **Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Statement of Financial Activities for the Year Ended 30 November 2021** |**Notes**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
Advancement of education
Other income
**Total**
**EXPENDITURE ON**
**Charitable activities**
4
Advancement of education
Social welfare
Other
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|**Unrestricted**
**fund**
**£**
**161,922**
**3,710**
**-**
**165,632**
**133,370**
**-**
**4,400**
**137,770**
**27,862**
**1,312,338**
**1,340,200**|**Restricted**
**funds**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**30.11.21**
**Total**
**funds**
**£**
**161,922**
**3,710**
**-**
**165,632**
**133,370**
**-**
**4,400**
**137,770**
**27,862**
**1,312,338**
**1,340,200**|**30.11.20**
**Total**
**funds**
**£**
121,441
3,491
12,617
137,549
136,974
5,307
1,800
144,081
(6,532)
1,318,870
1,312,338| |---|---|---|---|---| The notes form part of these financial statements Page 6 ## **Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Balance Sheet** ## **30 November 2021** |**Notes**
**FIXED ASSETS**
Tangible assets
10
**CURRENT ASSETS**
Debtors
11
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
12
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
13
Unrestricted funds
**TOTAL FUNDS**|**Unrestricted**
**fund**
**£**
**1,038,416**
**4,350**
**301,670**
**306,020**
**(4,236)**
**301,784**
**1,340,200**
**1,340,200**|**Restricted**
**funds**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**30.11.21**
**Total**
**funds**
**£**
**1,038,416**
**4,350**
**301,670**
**306,020**
**(4,236)**
**301,784**
**1,340,200**
**1,340,200**
**1,340,200**
**1,340,200**|**30.11.20**
**Total**
**funds**
**£**
1,042,584
4,350
279,158
283,508
(13,754)
269,754
1,312,338
1,312,338
1,312,338
1,312,338| |---|---|---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 10 February 2023 and were signed on its behalf by: Z H Khan - Trustee The notes form part of these financial statements Page 7 **Ghausia Committee Aylesbury (Aylesbury Mosque)** **Notes to the Financial Statements for the Year Ended 30 November 2021** ## **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) (second edition issued in October 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. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and fittings - 20% on reducing balance Computer equipment - 20% on reducing balance ## **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 8 **Ghausia Committee Aylesbury (Aylesbury Mosque)** **Notes to the Financial Statements - continued for the Year Ended 30 November 2021** ## **2. DONATIONS AND LEGACIES** |Donations|**30.11.21**
**£**
**161,922**|**30.11.20**
**£**
121,441| |---|---|---| Included in the income is the amount of £Nil (2020: £2,260) attributable to restricted funds, and £161,922 (2020: £119,181) attributable to unrestricted funds. ## **3.** ## **4.** ## **INCOME FROM CHARITABLE ACTIVITIES** |||**30.11.21**|**30.11.20**| |---|---|---|---| ||**Activity**|**£**|**£**| |Grants|Advancement of education|**3,710**|3,491| |Grants received, included in the above, are as follows:|||| |||**30.11.21**|**30.11.20**| |||**£**|**£**| |Government grant||**3,710**|3,491| |**CHARITABLE ACTIVITIES COSTS**|||| **Direct Costs £ 133,370** Advancement of education Included in the direct costs is the amount of £Nil (2020: £2,260) attributable to restricted funds, and £133,370 (2020: £140,021) relates to unrestricted funds. ## **5. GRANTS PAYABLE** |**GRANTS PAYABLE**||| |---|---|---| ||**30.11.21**|**30.11.20**| ||**£**|**£**| |Social welfare|**-**|1,047| |The total grants paid to institutions during the year was as follows:||| ||**30.11.21**|**30.11.20**| ||**£**|**£**| |Grants to other charities|**-**|1,047| Included within Grants payable under social welfare was the amount of £Nil (2020: £1,047) to Muslim Hands UK. continued... Page 9 ## **Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Notes to the Financial Statements - continued for the Year Ended 30 November 2021** ## **6. SUPPORT COSTS** |**SUPPORT COSTS**||| |---|---|---| |||**Governance**| |||**costs**| |||**£**| |Other resources expended||**4,400**| |Support costs, included in the above, are as follows:||| ||**30.11.21**|**30.11.20**| ||**Other**|| ||**resources**|**Total**| ||**expended**|**activities**| ||**£**|**£**| |Independence examination fee|**300**|**300**| |Accountancy and legal fees|**4,100**|**1,500**| ||**4,400**|**1,800**| Support costs, included in the above, are as follows: ## **7. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 30 November 2021 nor for the year ended 30 November 2020. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 30 November 2021 nor for the year ended 30 November 2020. ## **8. STAFF COSTS** |**STAFF COSTS**||| |---|---|---| ||**30.11.21**|**30.11.20**| ||**£**|**£**| |Wages and salaries|**62,249**|67,790| |Social security costs|**1,185**|1,732| |Other pension costs|**1,084**|1,118| ||**64,518**|70,640| |The average monthly number of employees during the year was as follows:||| ||**30.11.21**|**30.11.20**| |Employees|**4**|4| No employees received emoluments in excess of £60,000. continued... Page 10 ## **Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 30 November 2021** |**9.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**Unrestricted**
**fund**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
119,181
**Charitable activities**
Advancement of education
3,491
Other income
12,617
**Total**
135,289
**EXPENDITURE ON**
**Charitable activities**
Advancement of education
136,974
Social welfare
3,047
Other
1,800
**Total**
141,821
**NET INCOME/(EXPENDITURE)**
(6,532)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
1,318,870
**TOTAL FUNDS CARRIED FORWARD**
1,312,338|**Restricted**
**funds**
**£**
2,260
-
-
2,260
-
2,260
-
2,260
-
-
-|**Total**
**funds**
**£**
121,441
3,491
12,617
137,549
136,974
5,307
1,800
144,081
(6,532)
1,318,870
1,312,338| |---|---|---| continued... Page 11 **Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Notes to the Financial Statements - continued for the Year Ended 30 November 2021** ## **10. TANGIBLE FIXED ASSETS** |**Freehold**
**property**
**£**
**COST**
At 1 December 2020
**1,019,718**
Additions
**-**
At 30 November 2021
**1,019,718**
**DEPRECIATION**
At 1 December 2020
**-**
Charge for year
**-**
At 30 November 2021
**-**
**NET BOOK VALUE**
At 30 November 2021
**1,019,718**
At 30 November 2020
1,019,718
**11.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other debtors
**12.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors
**13.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Fixtures**
**and**
**fittings**
**£**
**82,267**
**-**
**82,267 **
**60,339**
**4,386**
**64,725**
**17,542**
21,928

**At**
**1.12.20**
**£**
**1,312,338**
**1,312,338**|**Computer**
**equipment**
**£**
**4,236**
**507 **
**4,743**
**3,298**
**289**
**3,587**
**1,156**
938
**30.11.21**
**£**
**4,350**
**30.11.21**
**£**
**136**
**4,100**
**4,236**
**Net**
**movement**
**in funds**
**£**
**27,862**
**27,862**|**Totals**
**£**
**1,106,221**
**507 **
**1,106,728**
**63,637**
**4,675**
**68,312**
**1,038,416**
1,042,584
**30.11.20**
**£**
4,350
**30.11.20**
**£**
1,571
12,183
13,754
**At**
**30.11.21**
**£**
**1,340,200**
**1,340,200**| |---|---|---|---| continued... Page 12 ## **Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 30 November 2021** ## **13. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
**165,632**
**(137,770)**
**27,862**
**165,632**
**(137,770)**
**27,862**| |---|---| ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
**TOTAL FUNDS**|**At**
**1.12.19**
**£**
1,318,870
1,318,870|**Net**
**movement**
**in funds**
**£**
(6,532)
(6,532)|**At**
**30.11.20**
**£**
1,312,338
1,312,338| |---|---|---|---| Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Community food parcels
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
135,289
(141,821)
(6,532)
2,260
(2,260)
-
137,549
(144,081)
(6,532)| |---|---| continued... Page 13 ## **Ghausia Committee Aylesbury (Aylesbury Mosque)** ## **Notes to the Financial Statements - continued** ## **for the Year Ended 30 November 2021** ## **13. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|**At**
**1.12.19**
**£**
1,318,870
1,318,870|**Net**
**movement**
**in funds**
**£**
21,330
21,330|**At**
**30.11.21**
**£**
1,340,200
1,340,200| |---|---|---|---| 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**
Community food parcels
**TOTAL FUNDS**|**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
300,921
(279,591)
21,330
2,260
(2,260)
-
303,181
(281,851)
21,330| |---|---| Food parcels provided for the benefit of the local community during the COVID-19 pandemic. ## **14. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 30 November 2021. Page 14