**Registered Charity Number 293676**
**Forest Gate Central Masjid Trustees’ Reports and Accounts For The Year Ended 31 March 2023**
**Forest Gate Central Masjid Reports and accounts Contents**
||Page|
|---|---|
|Trustee's report|2|
|Independent examiner's report on the|5|
|accounts Statement of Financial Activities|6|
|Balance sheet|7|
|Notes to the accounts|8|
## **Forest Gate Central Masjid Reports and Accounts For The Year Ended 31 March 2023**
## **Reference and administration details**
Charity name Forest Gate Central Masjid Registered charity number 293676 Principal address 447-451 Romford Road Forest Gate London E7 8AB
## Managing charity trustees
Abdul Rokib Wahid Ali Sona Miah Gulam Mustafa
Trustee Trustee Trustee Trustee
Independent examiner M M Hossain
SF Accountant Limited Unit 20, 95 Miles Road, Mitcham, CR4 3FH
**Structure, governance and management** Type of governing document
Constitution adopted 29 Sep 1985 as amended on 06 Apr 1986 as amended on 21 Apr 2002 as amended on 03 Jun 2007 as amended on 31 March 2019 as amended on 21 Dec 2022.
How the Charity is constituted
Unincorporated charity
## **Forest Gate Central Masjid Reports and Accounts Trustees report for the year ended 31 March 2023**
## **Objects and activities**
## Summary of the objects of the Charity set out in its governing document.
- To advance the education of the Bengali community especially children
- To provide facilities for recreation or other leisure time occupation in the interest of social welfare.
- To advance the religion of Islam.
## Summary of the main activities undertaken for the public benefit in relation to these objects
In carrying out their review of our objectives, the trustees have considered the Charity Commission's general guidance on public benefit and, in particular, its supplementary public guidance on the advancement of religion for the public benefit.
The trustees consider that the following activities provide benefit to those who worship at our Mosque.
_Prayers:_ The Mosque is open for daily and Friday prayers
_Festivals:_ The Mosque prepares food during the holy month of fasting called Ramadan for those attending our Mosque who wish to break their fast together.
_Tajweed and Hifdh classes:_ Recitation and memorisation of the Qur'an are important elements of religious education and training. We continue to provide this facility in the Mosque.
_Zakat:_ It is part of our faith that all who are able, should pay Zakat, which is collected in proportion to a person's means according to Islam for a number of specific charitable purposes. We provide the opportunity for those attending our Mosque to give Zakat, which we distribute on their behalf. The Mosque makes no charge for the collection and distribution of Zakat.
_Special appeals:_ It is also part of our faith that all who wish to, may supplement their Zakat with sadaqah, which is optional giving for a wider range of charitable purposes. Again, we provide the opportunity for those attending our Mosque to give sadaqah, in the form of special appeals, which we distribute on their behalf. The Mosque makes no charge for the collection and distribution of sadaqah.
## **Forest Gate Central Masjid Reports and Accounts Trustees report for the year ended 31 March 2023**
## **Declaration**
The trustees dedare that they have approved the trustees' report above.
|Signed on behalf of the Charity's trustees.|Signed on behalf of the Charity's trustees.||
|---|---|---|
|Signature(s)|…..._Abdul Rokib............................................._|….........._Wahid Ali_..........................................|
|Full name(s)|….....Abdul Rokib...........................................|…...........Wahid Ali.........................................|
|Position|…......Trustee.......................................... …...........................Trustee.........................||
|Date|….....31/01/2024...........................................|…...............31/01/2024.....................................|
## **Forest Gate Central Masjid Reports and Accounts Independent examiner's report on the accounts for the year ended 31 March 2023**
I report to the trustees on my examination of the accounts of the above-named Charity ("the Trust") for the year ended 31 March 2023 set out on pages 6 to 14.
## **Responsibilities and basis of report**
As the Charity's trustees, 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 2011 Act and in carrying out my examination, I have followed all the 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 which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning 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.
Signed: …... _MM Hossain_ ........................................ Date: …...31/01/2024..............
Mr. M M Hossain Senior Partner & Director SF Accountant Limited Unit 20, 95 Miles Road Mitcham, CR4 3FH
Member of Association of Accounting Technicians
## **Forest Gate Central Masjid Reports and Accounts**
## **Statement of Financial Activities for the year ended 31 March 2023**
|**Incoming resources (Nota 3)**
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**Funds**
**£**
**Total this**
**year**
**£**
**Total last**
**year**
**£**
Income and endowments from:
Donations and legacies
284,395
-
284,395
253,169
Charitable activities
18,827
-
18,827
23,620
Separatematerial itemof income
-
-
-
-|**Incoming resources (Nota 3)**
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**Funds**
**£**
**Total this**
**year**
**£**
**Total last**
**year**
**£**
Income and endowments from:
Donations and legacies
284,395
-
284,395
253,169
Charitable activities
18,827
-
18,827
23,620
Separatematerial itemof income
-
-
-
-|**Incoming resources (Nota 3)**
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**Funds**
**£**
**Total this**
**year**
**£**
**Total last**
**year**
**£**
Income and endowments from:
Donations and legacies
284,395
-
284,395
253,169
Charitable activities
18,827
-
18,827
23,620
Separatematerial itemof income
-
-
-
-|**Incoming resources (Nota 3)**
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**Funds**
**£**
**Total this**
**year**
**£**
**Total last**
**year**
**£**
Income and endowments from:
Donations and legacies
284,395
-
284,395
253,169
Charitable activities
18,827
-
18,827
23,620
Separatematerial itemof income
-
-
-
-|**Incoming resources (Nota 3)**
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**Funds**
**£**
**Total this**
**year**
**£**
**Total last**
**year**
**£**
Income and endowments from:
Donations and legacies
284,395
-
284,395
253,169
Charitable activities
18,827
-
18,827
23,620
Separatematerial itemof income
-
-
-
-|
|---|---|---|---|---|
|**Total**|**303,222**|**-**|**303,222**|**276,789**|
|Resources expended (Note 5)
Expenditure on:
Charitable activities
81,129
-
81,129
281,666
Total
81,129
-
81,129
281,666|||||
|**Net income/(expenditure)**|**222,093**|**-**|**222,093**|**(4,877)**|
|Transfers between funds
-
-
-
-
Net movement in funds
(54,769)
-
(54,769)
-
Total funds brought forward
1,130,128
-
1,130,128
1,130,128
**Total funds carried forward**
**1,297,452**
**-**
**1,297,452**
**1,130,128**|||||
## **Forest Gate Central Masjid Reports and Accounts**
## **Balance Sheet for the year ended 31 March 2023**
|**Fixed Assets**
Tangible assets|**Note**
9|**Unrestricted**
**funds**
**£**
1,322,420|
**Restricted**
**income**
**funds**
**£**|**Total**
**This**
**Year**
**£**
1,322,420|
**Total last**
**Year**
**£**
826,711|
|---|---|---|---|---|---|
|**Total fixed assets**||**1,322,420**||**1,322,420**|**826,711**|
|**Current assets**
Debtors
Cash at bank and in hand|10
12|-
322,889|-|-
322,889|-
440,273|
|**Total Current assets**||**322,889**|**-**|**322,889**|**440,273**|
|Creditors: amounts falling due within one
year
Net current assets/ (liabilities)|11|26,857|-
-|26,857|19,856
-|
|**Total assets less current liabilities**||**1,618,452 **|**-**|**1,618,452 **|**420,417**|
|Creditors: amounts falling due after one year|
11|321,000|-|321,000|117,000|
|**Net assets**||**1,297,452**|**-**|**1,297,452**|**1,130,128**|
|Funds of the Charity
Unrestricted funds
Restricted funds|13|1,297,452|-|1,297,452|1,130,128
-|
|**Total funds**||**1,297,452**|**-**|**1,297,452**|**1,130,128**|
|Signed by 1 or 2 trustees on behalf of all trustees
Signature(s)
….........**_Abdul Rokib_**.......................................
…..............**_Wahid Ali_**......................................
Full name(s)
….........Abdul Rokib....................................
…...............Wahid Ali................................
Position ….......................Trustee.........................
…........................Trustee............................
Date
…...........31/01/2024.....................................
….....................................31/01/2024...............||||||
## **Forest Gate Central Masjid Reports and Accounts Notes to the accounts for the year ended 31 March 2023**
## **1 Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with the Statement of Recommended Practice: 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 and with the Charities Act 2011.
## **1.2 Going concern**
There are no material uncertainties related events or conditions that cast significant doubt on the Charity's ability to continue as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view, and the accounting policies adopted are those outlined in Note 2.
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period.
## **2 Accounting policies**
## **2.1 Income**
Recognition of incoming resources
These are included in the Statement of Financial Activities (SoFA) when:
- the Charity becomes entitled to the resources;
- it is more likely than not that the trustees will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## Offsetting
There has been no offsetting of assets and liabilities or income and expenses unless required or permitted by the FRS 102 SORP or FRS 102.
## Grants and donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met.
## Government grants
The Charity has received government grants in the reporting period.
## Tax reclaims on donations and gifts
Gift Aid is included in income when received and there is a valid declaration from the donor.
## **Forest Gate Central Masjid Reports and Accounts**
**Notes to the accounts for the year ended 31 March 2023**
## **2.2 Expenditure and liabilities**
## Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the Charity to pay out resources, and the amount of the obligation can be measured with reasonable certainty.
## Governance costs
Governance costs comprise all costs involving public accountability of the Charity and its compliance with regulation and good practice.
## Redundancy cost
The Charity made no redundancy payments during the reporting period. Deferred income
No material item of deferred income has been included in the accounts.
## Creditors
The Charity has creditors, which are measured at settlement amounts less any trade discounts.
## **2.3 Assets**
## Tangible fixed assets for use by the Charity
These are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost. The depreciation rates and methods are disclosed in Note 8.2
## Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the Charity. Subsequently, they are measured at the cash or other consideration expected to be received.
## **3 Analysis of income**
|**Unrestricted**
**funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**funds**
**£**
**Last year**
**£**
Donations and gifts
284,395
-
284,395
253,169
Membership subscriptions and sponsorships
whichareinsubstance donations
18,827
18,827
23,620|**Unrestricted**
**funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**funds**
**£**
**Last year**
**£**
Donations and gifts
284,395
-
284,395
253,169
Membership subscriptions and sponsorships
whichareinsubstance donations
18,827
18,827
23,620|**Unrestricted**
**funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**funds**
**£**
**Last year**
**£**
Donations and gifts
284,395
-
284,395
253,169
Membership subscriptions and sponsorships
whichareinsubstance donations
18,827
18,827
23,620|**Unrestricted**
**funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**funds**
**£**
**Last year**
**£**
Donations and gifts
284,395
-
284,395
253,169
Membership subscriptions and sponsorships
whichareinsubstance donations
18,827
18,827
23,620|**Unrestricted**
**funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**funds**
**£**
**Last year**
**£**
Donations and gifts
284,395
-
284,395
253,169
Membership subscriptions and sponsorships
whichareinsubstance donations
18,827
18,827
23,620|
|---|---|---|---|---|
|**Donations and legacies**|**303,222**|**-**|**303,222**|**276,789**|
**Forest Gate Central Masjid Reports and Accounts Notes to the accounts for the year ended 31 March 2023**
## **4 Analysis of receipts of government grants: None**
## **5 Analysis of expenditure**
|Accountancy
Bank charges and
Books for madrassa
Rates & water
Depreciation
Insurance
Legal and professional
Light and heat
Sundry expenses
Printing postage
and stationery
Advertising
Repair and maintenance
Telephone
Wages
**Total**
**expenditure on**
**Charitable**
**activities**|**This year**
**Last Year**|
|---|---|
||**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**funds**
£
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**funds**
**Total**
**funds**
2,100
2,100
2,100
2,100
1,469
1,469
2,927
2,927
652
652
15,690
15,690
-
-
984
984
-
-
6,613
6,613
3,743
3,743
3,896
3,896
-
-
2,560
2,560
9,751
9,751
7,586
7,586
-
-
14,201
14,201
1,456
1,456
5,000
5,000
-
-
15,000
15,000
5,912
5,912
147,000
147,000
1,165
1,165
967
967
54,881
54,881
57,142
57,142|
||**81,129**
**-**
**81,129**
**281,666**
**-**
**281,666**|
## **Forest Gate Central Masjid Reports and Accounts. Notes to the accounts for the year ended 31 March 2023**
|**6**|**Details of certain items of expenditure**|
|---|---|
|**6.1**|**Fees for examination of the accounts**|
|**6**
**Details of certain items of expenditure**
**6.1**
**Fees for examination of the accounts**||
|---|---|
|Independent examiner's fees
Other fees paid to the independent examiner
**7**
**Paid employees**
**7.1**
**Staff costs**
Salaries and wages
**Total staff cost**|**This Year**
**Last year**
500
500
-
**500**
**500**
**This Year**
**Last year**
54,881
57,142|
||**54,881**
**57,142**|
No employee received employee benefits (excluding employer pension costs) for the reporting period of more than 60,000.
## **7.2 Average headcount in the year**
|**.2 Average headcount in the year**||
|---|---|
|Charitable activities (Mosque)|**This Year**
**Last year**
10
18|
||**10**
**18**|
## **8 Grant-making: None**
## **Forest Gate Central Masjid Reports and Accounts. Notes to the accounts for the year ended 31 March 2023**
|**9**
**Tangible fixed assets**
**9.1**
**Cost or valuation**
**At the beginning of the year**
**At the end of the year**
**9.2 Depreciation and impairment**
**At the beginning of the year**
**At the end of the year**
**9.3 Net book value**
**Net book value at the beginning of**
**the year**
**Net book value at the end of the**
**Year**
**10 Debtors and prepayments**
**Analysis of debtors**
Total debtors
**Total**|||**Freehold land &**
**Buildings**
**£**
**Fixtures,**
**fittings &**
**Total**
**equipment**
**£**
**Total**
807,966
130,504
938,470
**1,303,675**
**130,504 1,434,179**
**Freehold land &**
**Buildings**
**£**
**Fixtures,**
**fittings & Total**
**equipment**
**£**
**Total**
-
111,759 111,759|
|---|---|---|---|
|||||
|||||
||||**-**
**111,759 111,759**|
||||**Freehold land &**
**Buildings**
**£**
**Fixtures,**
**fittings &**
**Total**
**equipment**
**£**
**Total**
807,966
18,745
826,711
**1,303,675**
**18,745 1,322,420**
**This year**
**£**
**Last year**
**£**
-
-
**-**
**-**|
|||||
|||||
|||||
## **11 Creditors and accruals Analysis of creditors**
|**11 Creditors and accruals**
**Analysis of creditors**|||
|---|---|---|
|Taxation and social security
Qard-e-Hasana
**12 Cash at bank and in hand**
Cash at bank and in hand
**Total**|**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**
This Year
£
Last year
£
This
Year
£
Last year
£
26,857
19,856
-
-
-
-
321,000
117,000||
|||**26,857 **
**19,856**
**321,000**
**117,000**|
|||**This year**
**Last year**
322,889
440,273
**322,889**
**440,273**|
**13 Events after the end of the reporting period: None**
**14 Charity funds**
## **14.1 Funds held**
Special appeal fund is a restricted income fund established to collect voluntary charitable donations from individuals for distribution for specified purposes.
Zakat and fitrah collection fund is a restricted income fund established to collect obligatory charitable donations from individuals for distribution for specified purposes.
Help a Muslim family fund is a restricted income fund established to collect charitable donations from individuals for distribution to Muslim families within the UK, with either very low incomes or refugee status.
## **Forest Gate Central Masjid Reports and Accounts. Notes to the accounts for the year ended 31 March 2023**
## **15 Transactions with trustees and related parties**
## **15.1 Trustee Remuneration and benefits**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their Charity or a related entity this year or last year.
## **15.2 Trustees' expenses**
No trustee expenses have been incurred.