**LIVERPOOL MUSLIM SOCIETY Registered Charity No 503822** ## **ANNUAL REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31[ST] MARCH 2022** _**Prepared By: -**_ _**The Board of Trustees Liverpool Muslim Society 29/31 Hatherley Street Liverpool L8 2TJ**_ 1 ## LIVERPOOL MUSLIM SOCIETY REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022 |**Contents**|**Page**| |---|---| |Professional Advisers and Charity Information|3| |Trustees’ Annual Report|4 - 7| |Independent Examiner’s Report to the Trustees|8| |Statement of Financial Activities|9| |Summary Statement of Financial Activities|10| |Balance Sheet|11| |Notes Forming Part of the Financial Statements|12 - 16| 2 ## LIVERPOOL MUSLIM SOCIETY REFERENCE AND ADMINISTRATIVE DETAILS YEAR ENDED 31[ST] MARCH 2022 ## **Professional Advisers & Charity Information** Name: Liverpool Muslim Society Governing Document: The Society is governed by a constitution. The Charity registration was agreed on 2nd December 1974. The most recent revision of the constitution took place in 2010 and was adopted on 25th April 2010. Further amendments were made and approved on 24[th] of December 2017. Registered Office: 29-31 Hatherley Street Toxteth Liverpool L8 2TJ Trustees: (See page 7) Bankers: NatWest Bank Plc Liverpool City Office (B) Branch 2-8 Church Street Liverpool L1 3BG Independent Examiner: Mohammed Arshad Arshads Accounting & Tax Services 12 Olivetree Road Liverpool L15 7LL 3 ## LIVERPOOL MUSLIM SOCIETY TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31[ST] MARCH 2022 The Trustees have the pleasure in presenting their Annual Report and Financial Statements for the year ended 31st March 2022. ## **LEGAL AND ADMINISTRATIVE DETAILS** **Governing Instrument** . The Liverpool Muslim Society is constituted as a registered charity in the UK and governed by a constitution. **Membership** is open to interested individuals accepted into membership by the Trustees, following completion of a prescribed membership form. **Trustees.** The Society's work is directed by a board of Trustees, who approve the policy for the organisation. The activities of the Society are overseen by various sub-committees who meet as and when required and report to the Board [Management Committee]. The board is composed of not less than 5 nor more than 12 trustees. All trustees resign at the end of the term. All Co-optees between one AGM & Election and the following one, retire too. Elected & Co-opted retirees are eligible for reelection. On 15[th] of September 2019 the Society had an election for a new board of trustees to replace all the serving trustees. ## **Objects of the Project** . The Objects are: - (a) To promote Islam as a religion by means which are charitable according to the law of England and Wales. - (b) For the public benefit, to relieve need and advance education amongst Muslim residents in the North-West of England. - (c) In the interests of social welfare, to provide or assist in the provision of facilities for recreation and other leisure-time occupation. ## **PUBLIC BENEFIT STATEMENT** In planning our activities, we have considered guidance from the Charity Commission to ensure we meet our public benefit requirements. ## **REVIEW OF THE YEAR** ## **Activities conducted by LMS** Liverpool Muslim Society carried out a variety of activities in order to achieve its objectives during the year ended 31[st] March 2022. ## **Services provided by the Imams in the Masjid** The voluntary Imams continue to deliver the weekly Jumaa sermon and daily prayers. They also carry out marriage registrations, divorce services, marital consultations and bereavement support. ## **Schools Educational Visits** The Society hosted over 150 educational visits in the centre during the year facilitated by the Imams and volunteers. 4 ## LIVERPOOL MUSLIM SOCIETY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] MARCH 2022 ## **Activities and services carried out by volunteers in the Masjid** Throughout the week, the activities delivered by members of the community both males and females continue. Example of these activities are as follows: - Ladies learning sessions on Wednesdays between 11:00AM and 1:00PM. - Ladies Quran classes on Saturdays between 3:00PM and 5:00PM. - Madrasah classes for boys and girls on Saturdays between 10:30AM to 2:30PM. - Madrasah classes for boys and girls on Sundays between 10:30AM to 2:30PM. - Seerah classes for ladies on Sundays between 6:00PM and 8:00PM. - Mother and toddler programs every Wednesday between 11:00AM and 2:30PM - Advice sessions on jobs and careers every Friday after Jumah prayer. - Access to higher education sessions every Friday after Jumah prayer. - Established Al-Rahma Tahfeedh. - Quran classes for boys and girls every Monday to Wednesday between 6:00PM to 8:00PM. - Established Al-Rahma Youth Club. - Al-Rahma Youth Club activities/sessions every Sunday at 6:00PM to 8:00PM. - Invited renowned guest speakers and scholars to deliver sessions on various topics. Some of these topics include health issues, mental health as well as religious matters. - Held Eid prayers at Sefton Park for the first time ever in Liverpool on 20[th] July 2021. - Refurbishment of Mosque’s car park. - Upgrade of CCTV system. The Mosque is now equipped with over 30 modern smart cameras. - Digitalisation of the Mosque’s transmission system. The Mosque is now equipped with a digital transmitter where Mosque broadcast can now be listened to globally on mobile applications and on LMS’s website. - Specialised day events were also delivered at Al-Rahma Mosque such as Hijamah on 6[th] July 2021. - Held two vaccination pop-up clinics at the Mosque on 8[th] April 2021 and on 23[rd] May 2021. ## **Humanitarian Appeal** Al-Rahma Mosque continues to support charities deliver services to disadvantaged communities both in the UK and abroad. Collections were made for more than 15 different UK registered charities during the blessed month of Ramadan and at different occasions. ## **Awards and Recognition** LMS was awarded the prestigious British Beacon Mosque Award 2021 for the Best Outreach Category for its services during the pandemic. 5 LIVERPOOL MUSLIM SOCIETY TRUSTEES’ ANNUAL REPORT (continued) FOR THE YEAR ENDED 31[ST] MARCH 2022 ## RESULTS FOR THE YEAR The results for the year are set out on the finance pages following this report. ## RESERVES POLICY The trustees maintain a buffer of free reserves equivalent to at least two months of annual core expenditure. The average monthly expenditure is estimated to be approximately £15,000 therefore the target reserve is approximately £30,000. This target is now met and will form the baseline for any future spending program. LMS is always on the look out to maximize the organization’s income. The board regularly reviews the financial position of the organization to ensure the optimum utilization of the charity’s funds to maintain financial stability. Several new venues of generating income have been introduced to support the fund-raising mechanism at the society. ## RISK The major challenge the organization faces is raising sufficient funds to pay for its expenses. The trustees have procedures in place designed to mitigate these potential risks. The financial position of the Society and the level of risk are assessed on regular bases. ## FINANCIAL REVIEW During the period, the Society continued to raise funds to meet its financial commitments and to support ongoing and new projects. The organization actively sought new venues to maximize on its income generating activities during the period. Examples of such venues are new approaches to better engage with the donors and facilitating new ways of collecting donations. This has enabled the Society to raise funds to refurbish the flats in properties 94 and 96 Princes Road. Donations were also collected to enable the refurbishment of the property No 29 Hatherley Street. ## THE FUTURE The board of trustees continued to explore venues to increase income, reduce expenses and enhance services provided to the community in line with the activities of the old board of trustees. Listed below are projects planned for the next financial year but some of them have already been started. - LMS purchased the property No 27 Hatherley Street in January 2020 and plans to refurbish it fully in the next financial year. - LMS owns the previously derelict property No 3 Hatherley Street. There is a plan to fully furbish the property and rent it out. - LMS has already started the refurbishment of the 13 flats in properties 94 and 96 Princes Road which it owns. The project started in late 2019 and is ongoing to improve the condition of the flats. 6 LIVERPOOL MUSLIM SOCIETY TRUSTEES’ ANNUAL REPORT (continued) FOR THE YEAR ENDED 31[ST] MARCH 2022 ## BOARD OF TRUSTEES The trustees who were elected, co-opted, resigned. retired and/or served during the year are as follows: Dr Badr Abdullah (Chairman) Mr Shams ul Haque Khan Mr Ismail Saleh (Vice Chairman) Mrs Asmaa Al-Thubhani Mr Marwan Gawher (Treasurer) Mr Ethiyan Aseem Ahmad Dr Mohamed Mahyoub (Secretary) Dr Thamir Ismail ## TRUSTEES’ RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations. Charity law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of its net incoming or outgoing resources for that period. In preparing these financial statements the trustees are required to: - Select suitable accounting policies and then apply them consistently; - Make judgements and estimates that are reasonable and prudent; - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with SORP 2005. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## APPROVAL The report was approved by the Board of Trustees and signed on its behalf on 19[th] February 2023. Badr Abdullah Trustee (Chairman) Marwan Gawher Trustee (Treasurer) _Registered Office: 29/31 Hatherley Street_ Liverpool L8 2TJ 7 Independent Examinerfs Report To the board of trustees of ￿VerpoOl Muslim Sotlety on the financial statements for the year ended 31 March 2022. I report on the accounts of the charity for the year ended 31# March 2022.which are Set out on Pages 9-16. Respective responsibllltle5 of tntstees and examiner The Chariws trustees are responsible for the preparation of the occounts. The charitys trustees consider that an audit is not required for thls year under section 14412) of the Charttses Act 2011 and that an independent examination is requi￿d. It is my responsibility to: al examine the accounts under section 145 of the 2011 Act bl to follow the procedures laid down in the general directions given by the Charity Commission under sertion 14515llbl of the 2011 Act- and tl to state whether particular matters have come to my attention Basis of Inde￿￿ertt Examinerfs report My examination was carried out in accordance with the general direction5 given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual ttems or disclosures in the accounts and seeking explanations from you as trustees Con￿rning any such matters. The procedures undertaken do not provide all the eviden￿ that would be required in an audit and consequently no opinion is given as to whether the accounts p￿sent a "true and fair Vie￿ and the report is limited to those matters set out in the statement below: Independent Examinerfs Statement In tonnection with my examination. no rnatter has come to my attention- I I I which gives me reasonable cause to believe that in any material re5pett the requirements: to keep accounting record5 in accordance with section 130 of the 2011 Act to prepare accounts which accord the accounting records and comply with the accounting requirements of the 2011 Act have not been met: or { 21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mohammad Arshad Arshads Accounting & Tax 5ervlces IZ Olivetree Road Liverpool L15 7LL 23.02.2023 ## LIVERPOOL MUSLIM SOCIETY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2022 |||**Note**||**UNREST**
**(£)(1)**|**UNREST**
**(£)(1)**||**REST**
**(£)(2)**|**Total (£)**|**Total (£)**|Total (£)|Total (£)| |---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||**2022**||2021| |**INCOMING RESOURCES**||||||







|**-**
**167,872**
**167,872**
**-**
**127,613**
**127,613**
**40,259**
**440,845**
**481,104**|
|**59,681**
**337,094**
**396,775**
**19,544**
**267,015**
**286,559**
**110,216**
**1,758,764**
**1,868,980**|


|46,020
176,744
222,764
54,114
172,341
226,455
(3,691)
1,752,455
1,758,764| |Incoming resources from generated funds||**2**|||**59,681**||||||| |Incoming resources from Charitable
Activities||**3**|||**169,222**||||||| |**TOTAL INCOMING RESOURCES**|||||**228,903**||||||| ||||||||||||| |**RESOURCES EXPENDED**|||||||||||| |Costs of generating funds||**9**|||**19,544**||||||| |Charitable activities||**10**|||**139,402**||||||| |**TOTAL RESOURCES EXPENDED**|||||**158,946**||||||| |**NET (OUTGOING)/INCOMING**
**RESOURCES**|||||**69,957**||||||| ||||||||||||| ||||||||||||| |Balances brought forward||||**1,317,919**|||||||| ||||||||||||| |Balances carried forward||||**1,387,876**|||||||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| |1 - Unrestricted fund
2-Restricted fund|||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| ||||||||||||| 9 ## LIVERPOOL MUSLIM SOCIETY SUMMARY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2022 |
INCOMING RESOURCES
RESOURCES EXPENDED
TOTAL SURPLUS/(DEFICIT)|**2022**
**2021**
**£**
£
**396,775**
222,764
**(286,559)**
(246,455)
**110,216**
(3,691)| |---|---| ||| _All of the activities of the charity are classed as continuing_ 10 ## LIVERPOOL MUSLIM SOCIETY BALANCE SHEET AS AT 31ST MARCH 2022 |**FIXED ASSETS**
Tangible Assets
**CURRENT ASSETS**
Debtors
Prepayments
Cash at bank and in hand
**CREDITORS**: amounts falling due
within one year
Sundry
**NET CURRENT ASSETS**
**TOTAL ASSETS**
**FUNDS**
Restricted
Unrestricted
**TOTAL FUNDS**|**Note**
**11**
**12**
**13**
**5**
**5**|**2022**
**£**
**£**
**1,650,926**
**12,608**
**1,624**
**210,806**
**225,038**
**(6,984)**
**218,054**
**1,868,980**
**481,104**
**1,387,876**
**1,868,980**|2021
£
£
1,689,861
8,382
1,321
78,799
88,502
(19,599)
68,903
1,758,764
440,845
1,317,919
1,758,764| |---|---|---|---| ||||| For the financial year ended 31st March 2022, the Society is entitled to be examined by an independent examiner. The governing instrument of the parent charity does not require an audit to be carried out and members have not asked for one. The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act. The accounts were approved by the board of trustees on 19[th] February 2023 and signed on its behalf by: **Badr Abdullah** **Marwan Gawher** **Trustee (Chairman)** **Trustee (Treasurer)** 11 LIVERPOOL MUSLIM SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022 ## **1.** ## **ACCOUNTING POLICIES** ## _(a) Accounting Convention_ The financial statements have been prepared under the historical cost convention, and in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2005) issued in March 2005 and applicable UK Accounting Standards and the Charities Act 1993. ## _(b) Depreciation_ Depreciation is calculated to write off the cost of fixed assets, less estimated residual value, over their estimated useful economic lives on the following basis: - |Properties|2%|straight line| |---|---|---| |Portacabin|10%|reducing balance| |Equipment, Furniture, Fixtures & Fittings|20%|reducing balance| |Books & Reference Materials|15%|reducing balance| ## _(c) Incoming Resources_ Investment income is recognized on a receivable basis. Income from charitable activities includes donations from members, zakat and hall hire. Income from charitable activity is deferred when a payment is received in advance for the following financial period. ## _(d) Resources Expended_ Expenditure is recognized when a liability is incurred. - Charitable activities include expenditure associated with Masjid activities, education, health, sports, social, welfare and recreation activities and include both the direct costs and support costs relating to these activities. - Management and Administration costs include those incurred in the management and administration of the Masjid, including governance of the parent charity and its assets and are primarily associated with constitutional and statutory requirement. ## _(e) Fund Accounting_ Funds held by the charity are either: - Unrestricted general funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees. - Restricted funds – these are funds that can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for a particular restricted purpose. Further explanation of the nature and purpose of each fund is included in the notes to the accounts. ## _(e) Taxation_ The Society is a registered charity and is not subject to UK corporation tax ## _(f) Value Added Tax_ The Charity is registered for value added tax but may de-registering in the near future. 12 ## LIVERPOOL MUSLIM SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022 ||||**UNREST**
**(£)**|**UNREST**
**(£)**|**UNREST**
**(£)**|**UNREST**
**(£)**|||**REST**
**(£)**|**Total**
**Funds (£)**|**Total**
**Funds (£)**|**Total**
**Funds (£)**|**Total**
**Funds (£)**|**Total**
**Funds (£)**|**Total**
**Funds (£)**|**Total**
**Funds (£)**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||||||||**2022**|||**2021**||| ||**INCOMING RESOURCES**|||||||||||||||| |**2**|**Incoming resources from**
**generated funds**|||||||||||||||| ||Investment Income|||||**59,681**|||**-**|||**59,681**|||46,020|| |||||||**59,681**|||**-**|||**59,681**|||46,020|| |||||||||||||||||| |**3**|**Incoming resources from**
**Charitable Activities**|||||||||||||||| ||Humanitarian Appeal Fund|||||**-**|||**21,639**|||**21,639**|||16,005|| ||Building Project Fund|||||**-**|||**15,860**|||**15,860**|||844|| ||Zakat Fund|||||**-**|||**19,237**|||**19,237**|||6,200|| ||Education & Daawah|||||**-**|||**55,389**|||**55,389**|||4,695|| ||Ramadan Iftar Fund|||||**-**|||**8,856**|||**8,856**|||-|| ||General Donations||||**169,222**||||||**169,222**||||71,441|| ||Funeral Fund||||**-**||||**46,891**|||**46,891**|||77,558|| ||||||**169,222**|||**167,872**|||**337,094**|||176,744||| |||||||||||||||||| ||**TOTAL INCOMING RESOURCES**||||**228,903**|||**167,872**|||**396,775**|||222,764||| |||||||||||||||||| |**4**|**NET INCOMING RESOURCES**||||||||||**2022**|||2021||| ||The net incoming resources is stated after charging:|||||||||||**£**|||£|| ||Depreciation|||||||||||**39,770**|||40,887|| |||||||||||||||||| |**5**|**ANALYSIS OF FUND BALANCE**
**BETWEEN**|||||||||||||||| ||**THE NET ASSETS**|||**UNREST**
**(£)**||||**REST**
**(£)**|||**Total**
**Funds**
**(£)**||Total
Funds (£)|||| ||||||||||||**2022**||2021|||| |||||||||||||||||| ||Tangible fixed asset|||**1,254,243**||||**396,683**||**1,650,926**|||
1,689,861|||| ||Current asset|||**140,617**||||**84,421**||
**225,038**||||88,502||| ||Current liabilities|||||**(6,984)**||**-**||||**(6,984)**||(19,599)||| ||FUND BALANCE|||**1,387,876**||||**481,104**||
**1,868,980**|||
1,758,764|||| 13 LIVERPOOL MUSLIM SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022 |**6**||||||**2022**|**2022**|**2022**|**2022**|||2021||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||**STAFF COSTS(including trustees)**||||||||||||||| |||||||**£**||||||£||||| |||Salaries & wages|||||**-**|||||5,550||||| |||||||**-**||||||5,550||||| |||||||||||||||||| |||The average number of employees (including trustees) employed by the charity
were:-|||||||||||during the year|||| |||||||**2022**||||2021||||||| |||||||**8**||||13||||||| |||||||||||||||||| |**7**||**VOLUNTEERS EXPENSES**||||||||||||||| |||||||**2022**||||2021||||||| |||Volunteers Expenses||||**58,208**||||9,109||||||| |||||||||||||||||| |**8**||**TRUSTEES REMUNERATIONS AND EXPENSES**||||||||||||||| |||No remuneration or reimbursement of expenses has
trustees in respect of the period.||||been made or is due to be|||||||made to any of the|||| ||||**UNREST**
**(£)**|||**REST**
**(£)**||**Total**
**Funds (£)**|||||Total
Funds (£)|||| |||**RESOURCES EXPENDED**||||||**2022**|||||2021|||| |**9**||**Costs of generating funds**||||||||||||||| |||Repairs & Renewal||**11,318**||**-**||**11,318**|||||50,531|||| |||Cleaning & Sanitation|||**283**|**-**||||||**283**|561|||| |||Council tax|||**5,586**|**-**||||||**5,586**|1,794|||| |||Heating & Lighting|||**1,001**|**-**||||||**1,001**|242|||| |||Insurance|||**1,356**|**-**||||||**1,356**|986|||| |||||**19,544**||**-**||**19,544**|||||54,114|||| 14 ## LIVERPOOL MUSLIM SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022 |||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |||**UNREST**
**(£)**|||**REST**
**(£)**||**Total Fund (£)**
**2122**||||Total Fund (£)
2121|||| |**10**|**Charitable Activities**|||||||||||||| ||Humanitarian Appeal||**-**|||**26,079**|||**26,079**||||10,572|| ||Hardship Relief||**-**|||**1,883**|||**1,883**||||1,450|| ||Wages and Salaries||**-**|||**-**|||**-**||||5,550|| ||Subscriptions||**375**|||**-**|||**375**||||622|| ||Volunteers'Expenses||**29,754**|||**-**|||**29,754**||||5,569|| ||Zakat & Eid Gifts||**-**|||**17,666**|||**17,666**||||6,954|| ||Volunteers'Expenses Maddressah||**-**|||**28,454**|||**28,454**||||3,540|| ||Food & Serving Materials for Iftar||**-**|||**6,783**|||**6,783**||||-|| ||Heating & Lighting||**5,312**|||**-**|||**5,312**||||4,684|| ||Repairs & Renewals||**25,468**|||**-**|||**25,468**||||9,577|| ||Professional & Legal||**1,046**|||**-**|||**1,046**||||1,244|| ||Education & Daawah||**-**|||**11,776**|||**11,776**||||1,880|| ||Printing and Stationery||**2,222**|||**-**|||**2,222**||||1,860|| ||Insurance||**5,559**|||**-**|||**5,559**||||4,508|| ||Business & Water Rates||**2,042**|||**-**|||**2,042**||||-|| ||Cleaning & Sanitation||**1,967**|||**-**|||**1,967**||||1,902|| ||Bank Service Charges||**2,601**|||**-**|||**2,601**||||1,329|| ||Sundries||**3,696**|||**-**|||**3,696**||||2,005|| ||Telephone & Internet||**1,148**|||**-**|||**1,148**||||715|| ||Bad Debts||**3,945**|||**-**|||**3,945**||||17,225|| ||Compensation||**8,000**|||**-**|||**8,000**||||-|| ||Depreciation||**39,770**|||**-**|||**39,770**||||40,887|| ||Equipment Hire||**2,120**|||**-**|||**2,120**||||-|| ||Computer & IT costs||**660**|||**-**|||**660**||||-|| ||Expenses for Eid in the park||**1,770**|||**-**|||**1,770**||||-|| ||Visitors & Volunteers refreshments||**1,947**|||**-**|||**1,947**||||-|| ||Funeral Services||**-**|||**34,972**|||**34,972**||||50,268|| ||||**139,402**||**127,613**|||**267,015**||||172,341||| |||||||||||||||| ||**TOTAL EXPENDED RESOURCES**||**158,946**||**127,613**|||**286,559**||||226,455||| 15 ## LIVERPOOL MUSLIM SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2022 |**11**|**TANGIBLE FIXED**
**ASSETS**|**Properties**|**Properties**|**Properties**|**Portacabin**|**Portacabin**|**Books &**
**Ref**
**Materials**|**Books &**
**Ref**
**Materials**|**Books &**
**Ref**
**Materials**|**Equipment**
**Fixtures &**
**Fittings**|**Equipment**
**Fixtures &**
**Fittings**|**Equipment**
**Fixtures &**
**Fittings**|**Equipment**
**Fixtures &**
**Fittings**||**Total**|**Total**|**Total**|**Total**| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||**COSTS**||**£**|||**£**||**£**|||**£**||||**£**|||| ||**At 1st April 2021**||**1,689,944**|||**15,813**||**11,362**|||**203,671**||||**1,920,790**|||| ||**Additions**||||||||||**835**||||**835**|||| ||**At 31st March 2022**||**1,689,944**|||**15,813**||**11,362**|||**204,506**||||**1,921,625**|||| |||||||||||||||||||| ||**DEPRECIATION**|||||||||||||||||| ||**At 1St April 2021**|||**33,799**||**10,851**|||**2,514**||**183,765**|||||**230,929**||| ||**Charge for the year**|||**33,799**||**496**|||**1,327**||||**4,148**||||**39,770**|| ||
**At 31st March 2022**|||**67,598**||**11,347**|||**3,841**||**187,913**|||||**270,699**||| |||||||||||||||||||| ||**NET BOOK VALUE**|||||||||||||||||| ||**At 31st March 2022**||**1,622,346**|||**4,466**|||**7,521**||**16,593**||||**1,650,926**|||| |||||||||||||||||||| ||**At 31st March 2021**||**1,656,145**|||**4,962**|||**8,848**||**19,906**||||**1,689,861**|||| |||||||||||||||||||| ||||||||||||**2022**||||2021|||| |**12**|**DEBTORS**|||||||||||£||||||£| ||**Sundry Debtors**|||||||||||**12,608**||||||8,382| ||**Prepayments**||||||||||||**1,624**|||||1,321| |||||||||||||**14,232**||||||9,703| |||||||||||||||||||| ||||||||||||||**2022**|||||2021| |**13**|**CREDITORS**||||||||||||£|||||£| ||**Amount falling due within**
**one year**|||||||||||||||||| ||**Salaries & Wages**||||||||||||1,500|||||2,525| ||**Sundry Creditors**||||||||||||1,658||||17,074|| ||**Accruals**||||||||||||3,826||||-|| ||||||||||||||**6,984**||||19,599|| |**13**|**TAXATION**|||||||||||||||||| ||No provision for taxation has been made as the Society is a registered charity.|||||||||||||||||| |||||||||||||||||||| |**14**|**GENERAL FUND**|||||||||||||||||| ||As the Charity is an un-incorporated entity, the liabilities of trustees are unlimited.|||||||||||||||||| 16