2020-12-31-accounts

THE MUSLIM ASSOCIATION OF LEEDS (11)

Charity Number: 508738

Financial Statements

for the period ended

31 December 2020

Prepared by:

HLA & MARLEY ACCOUNTANTS CHARTERED CERTIFIED ACCOUNTS 21 HYDE PARK ROAD LEEDS, LS6 1PY Tel: [phone] Email:[e-mail]

THE MUSLIM ASSOCIATION OF LEEDS (11)

Charity Number: 508738

Report and Accounts

Contents

Legal and Administrative Information	1
Trustees Responsibilities	2
Trustees Report	3-4
Examiner's Report	5
Statement of Financial Activities	6
Summary of Income and Expenditure	7
Balance Sheet	8
Notes to the Financial Statements	9-13

THE MUSLIM ASSOCIATION OF LEEDS (11)

Legal and Administrative Information

Chatity's Registration Number: 508738 Charity's Registered Office: 4 Woodview Road Leeds LS11 6LE Chairman: Mr Mohammad Arif Butt Treasurer: Mr Shafaqat Alam Trustees: Mr Mohammad Arif Butt Mr Zafran Mohammed Razaq Mr Mohammed Asif Butt Mr Thierno Salman Diallo Mr Mohammed Rafi Butt Accountants: HLA & Marley Accountants . Chartered Certified Accountants 21 Hyde Park Road Leeds LS6 1PY Bankers: HSBC Queen Street, Morley Leeds LS27 8DX

THE MUSLIM ASSOCIATION OF LEEDS (11)

TRUSTEES RESPONSIBILITY

Respective responsibilities of the trustees in relation to the financial statements of THE MUSLIM ASSOCIATION OF LEEDS (11) for the period ended 31 December 2019.

Law applicable to charities in England and Wales requires the trustees to prepare financial statements of each financial year which give a true and fair view of the state of the charity's financial activities during the year and of its financial position at the end of the year.

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 responsible and prudent.

• Prepare the financial statements on the going concern basis, unless it is

• inappropriate to presume that the charity will continue in the business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charity Act 1993. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention of and detection of fraud and other irregularities.

Approved by the trustees on 15 July 2021 and signed on their behalf by:

Signature:

Mr Mohammad Arif Butt

THE MUSLIM ASSOCIATION OF LEEDS (11)

Trustees Annual Report for the year ended 31 December 2021

History, objectives and activities of the Trust

The Muslim Association was established about 42 years ago to provide a place of worship for the Muslim community of Beeston. The building was purchased entirely from the donations given by the Muslim community. Both the initial donations and additional amounts donated since have been under terms, which allow the trustees either to retain the amounts as capital or to spend them. The Trust deed gives the trustees the power to apply the funds in such a manner as they think fit to or for the benefit of any charitable object or purpose. The trustees currently have a policy of supporting following types of activity:

• 1 Maintaining the Mosque

• 2 Promoting Islam amongst Muslims

• 3 Providing supplementary classes for children

• 4 Community Cohesion Cafe for the ladies; and

• 5 Providing religious education to Muslim Children

Management and governance arrangements

The trust deed provides for a minimum of three and a maximum of eight trustees. Where there is a requirement for new trustees, these would be identified and appointed by the remaining trustees. The chair of trustees is responsible for the induction of any new trustee, which involves awareness of the trustee's responsibilities, the governing document, administrative procedures, the history, and philosophical approach of the charity. The existing trustees have held office for over 5 years.

Procedures and policy

The trustees normally meet once a month to consider, review and discuss any concerning or pressing matters involving the running of the Mosque. The trustees will also annually check and sign off the Child Protection and Equal Opportunities Policy. The trustees will also utilise this time to review any feedback that has been received over the course of the previous month. The trustees have various policies in place which are communicated to all concerned.

Achievements and performance of the Trust

The trustees always seek feedback on the actual use of the donations and the achievements made, including those given by individuals. During the year, the Trust has been able to continue its support for the Muslim community through various methods and resources, the continued support of the education of the Muslim Children and creating the awareness amongst Muslims in general of how they integrate within the British values. The trust have throughout the previous year created classes with the imam giving lectures on core beliefs of the Islamic way of life from the Quran. The trustees have also begun classes for the elderly to develop and practice their faith by encouraging them to engage with the imam and to learn and understand Arabic.

We have also recently appointed an external organisation to better and improve the extracurricular classes in Islamic Studies held every evening for boys and girls. We have seen a significant improvement in discipline, behaviour and punctuality since the appointment of external organisation.

Plans

The trustees have decided to develop the previous site and turn it into a rental facility which will help fund the running of the mosque. This year the mosque plan to maximise the new mosque by agreeing to open a nursery for the children between the age of 0 - 5 years old and are in advance negotiations with various independent partners.

The trustees will also issue tenders for the refurbishment of the facility. The tender will include of painting and decorating, retiling wudu facilities, replacing seating in wudu areas all due to general wear and tear.

We are hoping to begin the process of youth committee appointments by the end of the year. The objectives are to involve youngsters in the organisation.

Statement of trustees' responsibilities

Charity law requires the trustees to prepare financial statements for each financial year, which show a true and fair view of the state of affairs of the charity, and its financial activities for that period. In preparing those 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;

• state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993. 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.

Independent Examiner

The trustees intend to ask the existing accountants to undertake the independent examination of the Trust in the following year.

Approved by the trustees on 30 July 2021 and signed on their behalf by:

Signature:

Mr Mohammad Arif Butt

THE MUSLIM ASSOCIATION OF LEEDS (11)

Independent examiner's report

We report on the accounts for the period ended 31 December 2020 set out on page 6 to 13.

Respective responsibilities of the trustees and independent examiner

The charity's trustees are responsible for the preparation of accounts. The charity's trustees consider that an audit is not required for this period under section 43(2) of the Charities Act 1993 and that an independent examination is needed.

It is our responsibility to:

• examine the accounts (under section 43(3) (a) of the 1993 Act)

• to follow the procedures laid down in the General Direction given by the Charities Commission (under section 43(7)(b) of the 1993 Act); and

• to state whether particular matters have come to my attention.

Basis of Independent Examiner's Report

Our examination was carried out in accordance with the General Directions given by the Charities 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 items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion in the view given by the accounts.

Independent Examiner's Statement

In connection with our examination, no matter has come to our attention: which give us reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 41 of the 1993 Act: and

• to prepare accounts which accord with the accounting records and comply with

• the accounting requirements of the 1993 Act have not been met.

HLA & Marley Accountants. Certified Accountants, 21 Hyde Park Road , Leeds , LS6 1PY

16 July 2021

THE MUSLIM ASSOCIATION OF LEEDS (11) Statement of Financial Activities For the period ended 31 December 2020

	Notes	Unrestricted Funds	Restricted Funds	Total Funds 2020	Total Funds 2019
		£	£	£	£
Incoming resources
Incoming resources from generated
funds:
Voluntary income:
Donations	2	11,105	-	11,105	44,125
Activities for generating funds:
Fund raising events		-	-	-	-
Incoming resources from charitable
activities:					-
Other income	3	28,650	-	28,650	43,065
Total incoming resources		39,755	-	39,755	87,190
Resources expended
Costs of generating funds
Charitable activities	4	22,346	-	22,346	28,184
Governance costs	5	27,200	-	27,200	76,107
Total resources expended		49,546	-	49,546	104,291
Net incoming/(outgoing) resources
before transfers		(9,791)	-	(9,791)	(17,101)
Transfers between funds		-	-	-	-
Net incoming resources before other
recognised gains and losses		(9,791)	-	(9,791)	(17,101)
Gains/(losses) on investment assets		-	-	-	-
Net movement in funds		(9,791)	-	(9,791)	(17,101)
Total funds at 31 December 2019		796,945	-	796,945	814.046
Total funds at 31 December 2020		787,154	-	787,154	814,046

THE MUSLIM ASSOCIATION OF LEEDS (11) Summary of Income & Expenditure Account For the period ended 31 December 2020

	Continuing Operations Discontinued Operations Funds 2020 Funds 2019
Income Income from grants, donations and trading Investment Income Surplus/(deficit) on the disposal of tangible fixed assets Net realised gains/(losses) on the disposal of investments Transfer from endowment fund Total Income Total Expenditure Surplus/(deficit) for the year	£ £ £ £ 39,755 39,755 87,190 - - - - - - - - - - - -
	39,755 - 39,755 87,190 49,546 49,546 104,291
	(9,791) - (9,791) (17,101)

THE MUSLIM ASSOCIATION OF LEEDS (11) Balance Sheet As At 31 December 2020

Notes Fixed assets Tangible fixed assets 6 Current assets Debtors (Dewsbury Maraz) Cash at bank (current a/c) Cash in hand Current liabilities Creditors : amount falling due within one year 7 Net current assets Total assets less current liabilities Long Term liabilities Creditors : amount falling due after more than one year 8 Net Assets Funds Restricted 9 Unrestricted 10 Total funds	2020 £ £ 772,911 - 31,477 12,236 43,713 - 43,713 816,624 (29,470) 787,154 - 787,154 787,154	2020 £ £ 772,911 - 31,477 12,236 43,713 - 43,713 816,624 (29,470) 787,154 - 787,154 787,154	2020 £ £ 772,911 - 31,477 12,236 43,713 - 43,713 816,624 (29,470) 787,154 - 787,154 787,154	2019 £ £ 789,656 1,500 17,448 17,811 36,759 ---- 36,759 826,415 (29,470) 796,945 - 796,945 796,945	2019 £ £ 789,656 1,500 17,448 17,811 36,759 ---- 36,759 826,415 (29,470) 796,945 - 796,945 796,945
	43,713 -			36,759 ----
			816,624 (29,470)		826,415 (29,470)
			787,154		796,945
			- 787,154		- 796,945
			787,154		796,945

THE MUSLIM ASSOCIATION OF LEEDS (11)

Notes forming part of the Financial Statements for the period ended 31 December 2019

1. Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

(a) Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Companies Act 2006 and the Statement of Recommended Practice : Accounting and Reporting by the Charities issued in March 2005.

(b) Fund accounting

· Unrestricted funds are available for the use at the discretion of the trustees in furtherance of the general objectives of the charity.

• Designated funds are unrestricted funds earmarked by the Management Committee for particular

• purposes.

• Restricted funds are subjected to restrictions on their expenditure imposed by the donor or

• through the terms of an appeal.

(c) Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

(d) Resources expanded

Expenditure is recognised on the accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered, and is reported as part of the expenditure to which it relates:

· Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

· Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the costs linked to the strategic management of the charity.

· All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. floor areas, per capita or estimated usage.

(e) Fixed Assets and Depreciation

Fixed assets are stated at cost less accumulated depreciation. The cost of minor additions are not capitalised. Depreciation is provided at reducing balance method calculated to write off the cost of assets over its useful life at the following rates:

Land & Buildings 2% Office Equipment 18% Fixtures & Fittings 18%

THE MUSLIM ASSOCIATION OF LEEDS (11)

Notes forming part of the Financial Statements for the period ended 31 December2020

2 Grants & Donations Public Donations 3 Other Income Rent (27-29 Stratford St) Children Fee HMRC Jtrs	Unrestricted Funds Restricted Funds	Total Funds 2020 Total Funds 2019
	£ £ 11,105	£ £ 11,105 44,125
	11,105 -	11,105 44,125
	10,065 8,425 10,160	10,065 13,040 8,425 10,160 30,025 -
	28,650 -	28,650 43,065

THE MUSLIM ASSOCIATION OF LEEDS (11)

Notes forming part of the Financial Statements for the period ended 31 December 2020

4 Direct Charitable Expenditure Salaries & Pension costs Support Costs: Volunteers Training & Expenses Management and Administration Premises Costs Rent, Rates & Water Charges Light & Heat Insurance Repairs & Renewals (general) Repairs & Renewals (building) Office Costs Telephone, Fax, Mb, Internet Advertising, Printing, Marketing, Promotion Books, Stationery & Printing Cleaning & Consumables Professional Fees Membership/Subcription/Licences Depreciation Land & Building Office Equipment Fixtures & Fittings 5 Total Operating Cost Total Resources Expanded	Unrestricted Funds Restricted Funds	Total Funds 2020 Total Funds 2019
	£ £ 22,346 -	£ £ 22,346 28,184 - -
	22,346 -	22,346 28,184
	4,846 1,153 1,780 1,375 -	4,846 5,304 1,153 14,446 1,780 - 1,375 2,913 - 34,340
	9,154 -	9,154 57,003
	276 1,000 0 25 -	276 448 - 1,000 340 0 296 25 720 - -
	1,301 -	1,301 1,804
	15,674 788 283	15,674 15,994 788 960 283 346
	16,745 -	16,745 17,300
	27,200 -	27,200 76,107
	49,546 -	49,546 104,291

THE MUSLIM ASSOCIATION OF LEEDS (11)

Notes forming part of the Financial Statements for the period ended 31 December 2020

6 7 8	Schedule of tangible fixed assets As At 31 December 2019 Additions As At 31 December 2020 Depreciation As At 31 December 2019 Charge for the period As At 31 December 2020 Net book value As At 31 December 2020 As At 31 December 2019 Creditors: Amount falling due within one year PAYE Creditors: Amount falling due after more than one year Karz-a-Hasna (Interest free loan)	Land & Buildings £ 913,274 - 913,274 129,566 15,674 145,240 768034 783,708	Office Equipment £ 8,423 - 8,423 4,049 788 4,837 3,586 4,374	Fixtures & Fittings £ 7,639 - 7,639 6,065 283 6,348 1,291 1,574 2019 £ - - 2019 £ 29,470 29,470	Total £ 929,336 - 929,336	Total £ 929,336 - 929,336
					139,680 16,745 156,425
					772,911 789,656 2018 £ 93
						93
						2018 £ 29,470 29,470

THE MUSLIM ASSOCIATION OF LEEDS (11)

Notes forming part of the Financial Statements for the period ended 31 December 2020

9 Restricted Funds Balance as at 31 December 2018 Incoming resources Outgoing resources Balance as at 31 December 2019 10 Unrestricted Funds Balance as at 31 December 2019 Incoming resources Outgoing resources Balance as at 31 December 2019		£ - - - - £ 796,945 39,755 836,700 (49,546) 787,154