## |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.| ##