2022-12-31-accounts

	Pages
Trustees' Annual Report	2 to 4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Accounts	8 to 16
Detailed Statement of Financial Activities	17 to 19

for the year ended 31 Decemb	er 2022
		Unrestricted	Restricted
		funds	funds	Totalfunds	Totalfunds
		2022	2022	2022	2021
	Notes
Income and endowments
from:
Donations and legacies	4	299,023		299,023	251,864
Charitableactivities	5		922	922	5,121
Other tradingactivities	6	10,981		10,981	1,140
Investments	7	49,075		49,075	50,545
Other	8	225		225	2,927
Total		359,304	922	360,226	311,597
Expenditure on:
Charitableactivities	9		922	922	5,121
Other	10	289,899		289,899	300,740
Total		289,899	922	290,821	305,861
Net gains on investments
Net income	11	69,405		69,405	5,736
Prior year adjustment	2	13,564		13,564
Net income before other gains/(losses)		82,969		82,969	5,736
Other gains and losses
Net movement in funds		82,969		82,969	5,736
Reconciliation of funds:
Total funds brought forward		2,992,163		2,992,163	2,986,427
Totalfunds carried forward					2,992,163

at 31December2022
Charity No. 295836		2022	2021
Fixed assets
Tangible assets	13	1,992,666	2,036,004
Investments		467,188	467,188
		2,459,854	2,503,192
Current assets
Stocks	15	270	270
Debtors	16	3,962	1,496
Cash at bank and in hand		699,798	544,889
		704,030	546,655
Creditors: Amount falling duewithin one year	17	(26,252)	(22,184)
Net current assets		677,778	524,471
Total assets less current liabilities		3,137,632	3,027,663
Creditors: Amounts falling due after more than one year	18	(62,500)	(35,500)
Net assetsexcluding pension asset or liability			2,992,163
Total net assets		3,075,132	2,992,163
The funds of the charity
Restricted funds	19
Unrestrictedfunds	19
General funds		3,075,132	2,992,163
		3,075,132	2,992,163
Reserves	19
Totalfunds		3,075,132	2,992,163

Fund accounting
Unrestricted funds	These are available for use at the discretion of the trustees in furtherance of the
	general objects of the charity.
Designated funds	These are unrestricted funds earmarked by the trusteesfor particular purposes.
Revaluation funds	These are unrestricted funds which include a revaluation reserve representing the
	restatementof investment assets at their market values.
Restricted funds	These are available for use subject to restrictions imposed by the donor orthrough
	terms of an appeal.

3 Statement of Financial Activities - prior year
	Unrestricted	Restricted
	funds	funds	Total funds
	2021	2021	2021
Income and endowments from:
Donations and legacies	251,864		251,864
Charitableactivities		5,121	5,121
Other tradingactivities	1,140		1,140
Investments	50,545		50,545
Other	2,927		2,927
Total	306,476	5,121	311,597
Expenditure on:
Charitableactivities		5,121	5,121
Other	300,739		300,739
Total	300,739	5,121	305,860
Net income	5,737		5,737
Net income before other gains/(losses)	5,737		5,737
Other gains and losses:
Net movement in funds	5,737		5,737
Reconciliation of funds:
Total funds brought forward	2,986,427		2,986,427
Totalfunds carried forward	2,992,164		2,992,164

4	Income from donations and legacies
		Unrestricted	Total	Total
			2022	2021
	Donations and Gift Aid	18,534	18,534	10,016
	Friday and Lillah Collections	87,569	87,569	88,082
	Madrasa's Student Fees	192,920	192,920	153,766
		299,023	299,023	251,864
5	Income from charitable activities
		Restricted	Total	Total
			2022	2021
	Donation Collected behalf of
	OtherCharities	922	922	5,121
		922	922	5,121
6	Income from othertrading activities
		Unrestricted	Total	Total
			2022	2021
	Children Book Sales	9,591	9,591
	Masjid Radio's Receiver Sales	1,390	1,390	1,140
		10,981	10,981	1,140
7	Income from investments
		Unrestricted	Total	Total
			2022	2021
	Solar Energy Income	2,840	2,840	1,142
	Rental Income	45,989	45,989	49,242
	Loyalty Reward	246	246	161
		49,075	49,075	50,545
8	Other income
		Unrestricted	Total	Total
			2022	2021
	Calendar Sales	225	225
	Job Retention Scheme			2,927
		225	225	2,927

9	Expenditure on charitable activities
		Restricted	Total	Total
			2022	2021
	Expenditure on charitable
	activities
	Donation Collected behalf of
	OtherCharities	922	922	5,121
	Governance costs
		922	922	5,121
10	Other expenditure
		Unrestricted	Total	Total
			2022	2021
	Purchase of Book	3,791	3,791	7,491
	Radio Licence Fees	1,169	1,169	614
	Employee costs	190,131	190,131	188,863
	Premises costs	24,345	24,345	40,412
	Amortisation, depreciation,
	impairment, profit/loss on	43,338	43,338	43,338
	disposal offixed assets
	General administrative costs	24,745	24,745	15,277
	Legal and professional costs	2,380	2,380	4,745
		289,899	289,899	300,740
11	Net income beforetransfers
		2022		2021
	This is stated after charging:
	Depreciation ofowned fixed assets	43,338		43,338
12	Staff costs
		2022		2021
	Salaries and wages	189,198		167,454
	Social security costs	933
		190,131		167,454
	Noemployee received emoluments in excess of €60,000.
	The average monthly number of full time equivalent employees during the year		was asfollows:
		2022		2021
		Number		Number
	Employed for Charitable	28		27
	Activities
		28		27

		Land and	Computer	Fixtures and	Total
		buildings	Equipment	Fittings
	Cost or revaluation
	At 1 January 2022	2,287,894	18,782	216,116	2,522,792
	At 31 December 2022	2,287,894	18,782	216,116	2,522,792
	Depreciation and
	impairment
	At 1 January 2022	280,300	13,876	192,612	486,788
	Depreciation charge for the	19,847	1,879	21,612	43,338
	year
	At 31 December 2022	300,147	15,755	214,224	530,126
	Net book values
	At 31 December 2022	1,987,747	3,027	1,892	1,992,666
	At 31 December 2021	2,007,594	4,906	23,504
14	Investments
				Freehold
				Investment
				Property	Total
	Cost or revaluation
	At 1 January 2022			467,188	467,188
	At 31 December 2022			467,188	467,188
	Net book values
	At 31 December 2022			467,188	467,188
	At 31 December 2021			467,188	467,188
15	Stocks
			2022		2021
	Finished goods		270		270
			270		270
	Carrying value analysed by activities		2022		2021
	Children Book Sales		270		270
			270		270
16	Debtors
			2022		2021
	Other debtors		3,962
	Prepayments and accrued income				1,496
			3,962		1,496

17	Creditors:
	amounts falling due within one	year
					2022			2021
	Othertaxes and social security				552			934
	Othercreditors				24,260		19,809
	Accruals				1,440		I	,441
					26,252		22,184
18	Creditors:
	amounts falling due after more	than	one year
					2022			2021
	Other loans				62,500		35,500
					62,500		35,500
19	Movement in funds
				Incoming
		At 1 January		resources (including other	Resources expended	Prior year adjustments	At 31 December 2022
			2022	gains/losses)
	Restricted funds:
	Restrictedincome funds:
	Donation Collected behalf of
	OtherCharities			922	(922)
	Total			922	(922)
	Unrestricted funds:
	General funds	2,992,163		359,304	(289,899)	13,564	3,075,132
	Totalfunds	2,992,163		360,226	(290,821)	13,564	3,075,132

Analysis of net assets betweenfunds
		Unrestricted
			Total
		funds
Fixed assets		1,992,666	1,992,666
Investments		467,188	467,188
Net current assets		677,778	677,778
Creditors due in more than one year and provisions		(62,500)	(62,500)
		3,075,132
Reconciliation of net debt
			At 31
	At 1 January		December
	2022	Cash flows	2022
Cash and cash equivalents	544,889	154,909	699,798
	544,889	154,909	699,798
Borrowings	(35,500)	(27,000)	(62,500)
	(35,500)	(27,000)	(62,500)
Net debt	509,389	127,909	637,298

for the year ended 31 December 2022
	Unrestricte	Restricted
	d funds	funds	Totalfunds	Totalfunds
	2022	2022	2022	2021
Income and endowments from:
Donations and legacies
Donations and Gift Aid	18,534		18,534	10,016
Friday and Lillah Collections	87,569		87,569	88,082
Madrasa's Student Fees	192,920		192,920	153,766
	299,023		299,023	251,864
Charitableactivities
Donation Collected behalf of
		922	922	5,121
OtherCharities
		922	922	5,121
Other tradingactivities
Children Book Sales	9,591		9,591
Masjid Radio's Receiver Sales	1,390		1,390	1,140
	10,981		10,981	1,140
Investments
Solar Energy Income	2,840		2,840	1,142
Rental Income	45,989		45,989	49,242
Loyalty Reward	246		246	161
	49,075		49,075	50,545
Other
Calendar Sales	225		225
Job Retention Scheme				2,927
	225		225	2,927
Total income and endowments	359,304	922	360,226	311,597
Expenditure on:
Charitableactivities
Donation Collected behalf of		922	922	5,121
OtherCharities
		922	922	5,121
Total ofexpenditure on charitable		922	922	5,121
activities
Otherexpenditure
Purchase of Book	3,791		3,791	7,491
Radio Licence Fees	1,169		1,169	614
	4,960		4,960	8,105
Employee costs
Salaries/wages	189,198		189,198	167,454
Employer's NIC	933		933
Temporarystaff				21,409

Markaz-Ud-Dawat-WalIrshad Detailed Statement of Financial Activities
	190,131		190,131	188,863
Premises costs
Rates	152		152	94
Light, heat and power	14,417		14,417	6,788
Premises repairs and maintenance	8,990		8,990	22,648
Otherpremises costs	786		786	10,882
	24,345		24,345	40,412
General administrative costs,
including depreciation and
amortisation
Depreciation of land and
buildings	19,847		19,847	19,847
Depreciation ofComputer Equipment	1,879		1,879	1,879
Depreciation ofFixtures and
Fittings	21,612		21,612	21,612
Bank charges	1,198		1,198	1,246
Equipment expensed				6,204
General insurances	5,732		5,732	4,569
Postage and couriers	150		150	38
Software, IT supportand related costs	505		505	1,499
Subscriptions	1,118		1,118	420
Sundry expenses	15,411		15,411	700
Telephone, fax and broadband	631		631	601
	68,083		68,083	58,615
Legal and professional costs
Audit/lndependent examination fees	1,440		1,440	1,080
Consultancy fees				2,280
Other legal and professional	940		940	1,385
costs
	2,380		2,380	4,745
Total ofexpenditure ofother costs	289,899		289,899	300,740
Total expenditure	289,899	922	290,821	305,861
Net gains on investments
	69,405		69,405	5,736
Net income
Prior year adjustment	13,564		13,564
Net income before other	82,969		82,969	5,736
gains/(losses)
Other Gains

Markaz-Ud-Dawat-WaI Irshad
Detailed Statement of Financial Activities
Net movement in funds	82,969	82,969	5,736
Reconciliation of funds:
Total funds brought forward	2,992,163	2,992,163	2,986,427
Totalfunds carried forward	3,075,132	3,075,132	2,992,163