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2021-03-31-accounts

Report to the trustsesl Report to the trustsesl members of EALING MUSLIM WELFARE ASSOCIATION - Mas)td-e-Atsha
81-Mar-21
Cha"'y
I report to the trustees on my examination
ofIhe accounts ofthe above charity ("the Trust" )for the year
eflded
As the charity trustees,
you are responsibte
for the preparation
ofthe accounts
in accordance		 with the
Charities Act 2011/the Act ),
f I report in respect ofmy examination
ofthe Trust's accounts cerned out under section 146of
Act and in carrying
out my examination,
I have followed
all the applicable
Directions given by		 the
the		 201I 1I
Charity
Commission
under section 146(6)(b)ofthe Act,
The charity voluntarily
request an Independent
Examiners
Report and
I am qualified
to undertake		 the
examination
by being a qualified
member ofAssociation
ofChartered
Certified Accountants,
I have completed
my examination.
I confirm that no material
matters have come to my attention		 in
connection
with the examination
which gives me cause to believe that in, any material
respect, :
the accounting
records were not kept in accordance
with section 136ofthe Act; or
the accounts did nol accord with the accounting
records; or
the accounts did not comply with the applicable
requirements
concerning
the form		 and
content ofaccounts 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 ofan independent
examination.
I have no concerns and have come across no other matters
ln connection
with the examination
to which
attention
should be drawn
in this report in order to enable a proper understanding
ofthe accounts		 to be
reached.
Signed: 22NSI2021
Name: NARESH SETHI
Relevant
qualiTication(s)
or		 professionat
body (ifany):		 Fellow ofAssociation ofChartered
Certified Accountants
Address: Elizabeth
House, 64 Hi
h Street,
Ed ware HA87TT
Ealing Muslim Ealing Muslim Ealing Muslim Ealing Muslim MIlelfare ~~ssociation MIlelfare ~~ssociation MIlelfare ~~ssociation MIlelfare ~~ssociation Charity iio 293092 293092
Annual accounts for the period CC179
Period end
Period start date 1 April 2020 date 31 March 2021
a
4
~
Restricted
Recommended Details of own Unrestricted income Endowment Total last
categories
by activity		 analysis funds funds funds Total this year year
E F f f
Incoming resources (Note 3)
Incommg resources from		 F01 F02 F03 F04 F05
generated
funds
Voluntary
income		 S01 28,401 28,401 69,349
Activities for generating
funds		 S02
Investment
income		 S03
Incoming resources from
charitable
activities		 S04
Other incoming
resources		 S05
Total incoming resources s08 28,401 28,401 69,349
Resources expended (Notes 4-8)
Costs ofGenerating
Funds
Costs ofgenerating
voluntary
income SQ7
Fundrai sing trading costs S08
Investment
management
costs		 S09
Charitable
activities		 S10 13,000 13,000 18,800
Governance
coats		 S11 350 350 350
Other resources expended S12 5,306 5,306 5,301
Total resources expended s18 18,656 18,656 24,451
Net incomingl(outgoing) resources before
transfers s14 9,745 9,745 44,898
Gross transfers
between funds		 S15
Netincoming/(outgoing) resources before
other recognised gains/(losses) S18 9,?45 9,745 44,898
Other recognised
gainsl(losses)
Gains and losses on revaluation offixed assets
for the charity's
own uss		 S17
Gains and losses on investment assets S18
Net movementin funds s18 9,745 9,745 44,898
Total funds brought forward S20 637,751 637,751 592,853
Total funds carried forward s21 647,496 647,496 637,751
a a
es nce
Unrestricted income Endowment Total this Total last
funds funds funds year year
F
Fixed assets F01 F02 F03 F04 F05
Tangible assets (Note 9) 801 524,764 524,764 524,773
802
Investments (Note 10) 803
Total fixed assets 804 524,773
Current assets
Stock and work in progress 805
Debtors (Note 11) eo5
(Short term) investments 807
Cash at bank and in hand 808 113,328
Total current assets 808 113,328
Creditors: amounts falling due within
one year (Note 12) 810 350
Net current assetsl(liabilities) 811 112,978
Total assets less current liabilities 812 637,751
Creditors: amounts falling due after
one year (Note 12) 813
Provisions for liabilities and charges 814
Net assets 815 637,751
Funds ofthe Charity
Unrestricted funds e18 650,446 650,446 637,751
817
Restricted income funds (Note 13) 815
Endowment funds (Note 13) 819
Total funds 820 637,751
Signed by one or two
the trustees		 trustees
on		 behalf of all Signature Print Name Date of
a
roval
fp-0 -Zl
itI7 / . ~~ /O-~7-&
Note 2 Accottnting
policies		 Accottnting
policies
INCOMING RESOURCES
Recognitjon ofincoming These are included
in the Statement of Rnancial Activities (SoFA)when:
resources the charity becomes entitled tothe resources;
the trustees are virtually
certain they will receive the resources;
and
the monetary
value can be measured
with sufficient
reliability.
Incoming resources with Where incoming
resources have related expenditure
(as with fundraising
or contract income)
related expenditure the incoming resources and related expenditure
are reported gross in the SoFA.
Grants and donations Grants and donations
are only included
in the SoFA when the charity has unconditional
entitlement
to the resources,
Incoming resources from tax reclaims are included
in the SoFA at the same time as the		 gift to
which they relate.
This is only included
in the SoFA once the related goods or services have been delivered,
Gifts iin kind Gifts in kind are accounted
for at 8reasonable
estimate oftheir value to the charity orthe
afnoUAt BctUally realised.
Gifts in kind for sale or distribution
are included
in the accounts as gifts only when sold or
distributed
by the charity,
Gifts in kind for use by the charity are included
in the SoFAas incoming resources when
receivable.
Donated services and These are only included
in incoming
resources
(with an equivalent
amount
in resources
facilities expended)
where the benefit to the charity is reasonably
quantifiable,
measurable
and
material.
The value placed on these resources
is the estimated
value to the charity ofthe
sefvlce of facIIIty I'ecelved.
The value ofany voluntary
help received is not included
in the accounts but is described		 in the
trustees
BAAUBI I'BPoft.
This is included
in the accounts when receivable.
Investment gains and losses This includes any gain or loss on the sale ofinvestments
and any gain or ioss resulting		 from
revaluing
investments
to market value at the end ofthe year.
EXPENDITURE AND LIABILITIES
ILiabilities are recognised as soon as there isa legal or constructive
obligation
committing		 the
charity to pay out resources.
Include costs ofthe preparation
and examination
ofstatutory accounts, the costs oftrustee
meetings
and cost ofany legal advice to trustees on governance
or constitutional
matters.
Grants with performance Where the charity gives a grant with conditions
for its payment
being a specific level ofservice
conditions ol' oUtpU't to be provided,
such gfaAts Bf8CAly recognised
in the SCFAonce the recipient		 ofthe
grant has provided
the specified service or output.
Grants payable without These are only recognised
in the accounts when a commitment
has been made and there		 are
performance conditions no conditions
to be met relating to the grant which remain
in the control ofthe charity.
Support Costs Support costs include central functions
and have been allocated to activity cost categories		 on
a basis consistent
with the use ofresources, eg allocating
property costs by floor areas,		 or per
capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use These are capitalised
ifthey can be used for more than one year, and costat least RGOO.
by charity They are valued atcost or 8reasonable
value on receipt,
Investments Investments
quoted on a recognised
stock exchange are valued at market value at the year
end,
Other investment
assets are included at trustees'
best estimate of market value,
Stocks and work in progress These are valued at the lower ofcost ormarket value,
~ ~ ~
Note 3 Analysis of incoming resources
Incoming resources may be further analysed if this would help the reader ofthe accounts.
Analysis This year Last year
f
Voluntary income Re ular donors 6,734 6,504
Irre ular donors 7,945 20,658
Juma Frida Collection 13,722 42,187
Total 28,401 69,349
Activities for generating funds
Total
Investment income
Total
Incoming resources from
charitable activities
Total
Note 4 Analysis ofresources expended Analysis ofresources expended
Resources expended may be further analysed ifthis would help the reader ofthe accounts.
This year Last year
Analysis E E
Costs ofgenerating Priest 13,000 18,800
voluntary income
Total 13,000 18,800
Fundraising trading
costs
Total
Investment
management costs
Total
Charitable activities Rates 503 1,013
Insurance 998 624
Li hta heat 3,496 3,417
Tele hone 299
De reciation 12
Total 5,305 5,302
Governance costs Accountanc 350 350
Total 350 350

This year Last year
'I QQ 100
25Q 250

Freehold land Other land & Plant, Fixtures, Payments on Total
& buildings buildings machinery and fittings and account and
motor vehicles equipment assets under
construction
Balance brought 524,737 2,529 527,266
forward
Additions
Revaluations
Disposais
Transfers "
Balance carried 524,737 2,529 527,266
forward
9.2Accumulated depreciation and impairment provisions
**Basis SLor RB SLor RB SLor RB RB SL or RB
**Rate 25%
Balance brought 2,493 2,493
forward
Depreciation charge
for year
Impairment provisions
Revaluations
Disposals
Transfers*
Balance carried 2,502 2,502
forward
9.3Net book value
Brought forward 524,737 36 524,773
Carried forward 524,737 27 524,764

This year Last year
f.