2023-03-31-accounts - Ahl-E-Sunnat Wa Jamaat Bareilvi Of Birmingham

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		Page
Trustees' report		3-8
Independent exantiner's report
Statement offinancial	activities	10
Balance sheet
Cash flow statemeut		12
Notes to the flinaucial	statements	13 —25
Become &expntditure	account	26

		Page
'I'rustees' report
Independent exasniner's report
Statetuent offinancial	activities	10
Balance sheet
Cash flotv statement		12
Notes to the Putancial	statements	13-25
Income &expenditure	account	26

				Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			Note	Funds	liunds	2023	Funds	Funds	2022
								f,
Income from:
Donations and legacies			2	134,567	185,618	320,185	254,714	674	255,388
Charitable activities			3	46&357		46,357	61,522		61,522
Activittrs for geneiating		funds		5,397		5,397	12,974		12974
Other income			5				453		453
Total income				186)321	185&618	371)939	329,663	674	330,337
Expendinu eon:
Raisiog funds			6	728		728	656		656
Charitable activities			7,8	237,571	450	238,021	207,626	1,405	209,031
Other expenditure			9				323		323
Total expenditure				238,299	450	238&749	208,605	1,405	210,010
Net income/(expenditure)
before transfer				(51rt78)	185,168	133,190	121,058	(731)	120,327
Transfers bettveeu	funds		18,19	185,143	(185,143)		53,947	(53,947)
Net movement iu fuuds				133,165	25	133,190	175,005	(54,678)	120,327
Reconciliation offunds:
Total funds brought
fotivard at Ol April 2022				1)521,699	1,909	1)523)608	l,346,694	56,587	1,403,281
Total funds carried
fomvard at 31March 2023				1,654,864	1,934	1,656)798	1,521,699	1,909	1,523,608

				2023		2022
		Note
Fixed assets
Tangible assets		14		1,796,371		1,080,015
Cuts ent assets
Debtors		15	5,875		9,704
Cash at bank and in	hand	26	142,412		445,612
			148,287		455,316
Liabilities
Creditors: amounts	falling due
witlun one year		16	(287,860)		(11,723)
Net current assets				(139,573)		443,593
Total net assets				1,656,798		1,523,608
Funds ofthe charity
Unrestricted funds:		18
General funds			(201,012)		389,181
Designated funds			1,855,876		1,132,518
				1,654,864		1,521,699
Restricted funds		19		1,934		1,909
Total charity funds		20		1,656,798		1,523,608

						Noie
							2023	2022
Cash floivs front operating		activities:
Net cash	provided by operating		activities			23	441,885	141,048
Cash flows from investing		activities:
Less; Purchase offixed assets additions				in the year		14	(745,085)	(74,069)
Net cash	provided by mvesting		activities				(745,085)	(74,069)
Increase I(decrease) in cash		and	cash equivalents		in the
reporting	period						(303,200)	66,979
Cash and	cash equivalents	at	the beginning		of the
reporting	period						445,612	378,633
Cash and	cash equivalents	at the end		ofthe
reporting	period					24	142,412	445,612

	Donations	&legacies	&legacies
						Unrestricted	Restricted	Total	Total
						Funds	Funds	2023	2022
	General donations		&gifts			63,082		63,082	166,558
	Friday collections Extension appeal					69,983	185,143	69,983 185,143	63,910
	Sadaqah Wajibah		donations				250	250
	Gia)vi sharif donations						225	225	674
	Gift aid					1,502		1,502	24,246
						134,567	185,618	320,185	255,388
3	Income from charitable			activities
						Unrestricted	Restricted	Total	Total
						Funds	Funds	2023	2022
	Mosque:
	Maniage, divorce and other Radio Azaan				advice services	2,430 810		2,430 810	3,330 1,450
						3,240		3,240	4,780
	Academy:
	School fees					33,242		33,242	44,193
						33,242		33,242	44,193
	Other:
	Memberslnp fees Rag collection					8,675 1,200		8,675 1,200	11,649 900
						9,875		9)875	12,549
	Total income	from	charitable		activities	46,357		46&357	61,522

4	Activities	for generating	funds
				Unrestricted	Restricted	Total	Total
				Funds	Funds	2023	2022
	Rental income			5)397		5,397	12,374
	Advertisements						600
				5,397		5,397	12,974
5	Other income
				Unrestricted	Restricted	Total	Total
				Funds	Funds	2023	2022
	lRS grant						453
6	Expenditure	on raisiug funds
				Unrestricted	Restricted	Total	Total
				Funds	Funds	2023	2022
	Fuudraising	feesk charges		728		728	656
7	Expenditure	on charitable	activities by fund
				Unrestricted	Restricted	Total	Total
				Funds	Funds	2023	2022
	Mosque			109,172	450	109,622	105,760
	Academy			128,399		128,399	103,271
				237,571	450	238,021	209,031

8	Analysis ofexpen&liture	Analysis ofexpen&liture	on	charitable	activities
					Basis of	Mosque	Acadeiuy	Total	Total
				A	llocation			2023	2022
	Direct costs:
	Activities				Direct	1,477		1,477	4,882
	Salaries and wages	(inch	contractors)		Direct	29,355	94,753	124,108	I 11,263
	Non-salaiy staff &	volunteer		costs	Diieet	75		75	600
	Office costs				Direct	4,069	1,656	5,725	2,268
						34,976	96,409	131,385	119,013
	Support costs:
	Salaries wages			70%/30%		19,619	8,408	28,027	22,755
	Office costs			70%/30%		12,256	5,252	17,508	2,547
	Premises costs			70%/30%		21,791	9,339	31,130	57,507
	Governance costs			70%/30%		18,636	7,987	26,623	6,119
	Other costs			70%/30%		2,344	1,004	3,348	1,090
						74,646	31,990	106,636	90,0 I8
	Total expenditure	on
	charitable activities					109,622	128,399	238,021	209,031
9	Other expenditure
					Unrestricted Restricted			Total	Total
						Funds	Funds	2023	2022
	Flat related service charges								323
10	Net iucoining resources for the year							2023	2022
This	is stated after charging:-
Independent examiner fees								1,305	1,305
Depreciation and Impaument		Giarges						28,729	28,675

Employees			2023	2022
			Head	Head
			Count	Count
Nuiuber ofemployees
The average nuniber ofemployees,	analysed	by function was;
Mosque lmams &staff
Academy staff
Caretakers
			12	10
			2023	2022
Employment costs
Employed staff costs			116,768	99,532
Social security costs				602
			116,768	100,134

Fixed Assets
	WIP	Land &	Furniture &	Fixtures &	Total
	Building	buildings	equipment	fittings
Cost
At 31 March 2022	72,995	1,122,095	1,074	86,465	1,282,629
Additions	745,085				745,085
At 31 March 2023	818,080	1,122,095	1,074	86,465	2,027,714
Depreciation
At 31 March 2022		140,868	161	61,585	202,614
Charge in the year		11,221	215	17/93	28,729
At 31March 2023		152,089	376	78,878	231,343
Net book value
At 31March 2023	818,080	970,006	698	7,587	1,796,371
At 31 March 2022	72,995	981,227	913	24,880	1,080,015


Debtors	2023	2022
Membership fees receivable	4,800	2,800
Academy fees receivable	1,075	3,645
Gift aid receivable		3,259
	5,875	9,704

16	Creditors: amounts	falling	falling	due ivithin	one year				2023	2022
	PAYE/N I									2,431
	Accmals								1,905	2,017
	Mad& assah deposits								3,455	7,275
	Kaiz-e-Hasna (interest-0'cc			loans fiom donor community)					282,500
									287,860	11,723
17	Financial instruments								2023	2022
	Financial assets
	Financial assets measured		at	fair value through profit			&loss:
	- Cash at bank and in	hand							142,412	445,612
	—Membership fees receivable								4&800	2,800
	- Academy fees receivable								1,075	3,645
	—Gilt aid receivable									3,259
									148,287	455,316
	Finaucial liabilities
	Financial assets measured		at	fair' value tbrougir profit			&9loss:
	- PAYE/NI									2,431
	—Madrassah deposits								3,455	7,275
	- Karz-e-Hasana (interest-fic			loans from	donors)				282,500
	Financial liabilities measured			at amartised cost:
	—Accruals								1&905	2017
									287,860	I I,723
18	Unrestricted funds
Current year (2022/23):				Balance at					Transfer	Balance at
				31	March	Incoming		Resources	Behveen	31March
					2022	resources		expended	Funds	2023
General funds				389,181			186,321	(238,299)	(538,215)	(201,012)
Designated funds: lr'ixed assets				1,080,015					716,356	1,796,371
Designated funds: Reserves		policy			52,503				7)002	59,505
Total	Unrestricted funds			1,521,699			186,321	(238&299)	1S5,143	1)654,864

18 Unrestricted funds (cont.)	18 Unrestricted funds (cont.)
Prior year (2021/22):		Balance at			Transfer	Balance at
		31 March	Incoming	Resoiuces	Between	31 March
		2021	resources	expended	Funds	2022
General funds		f,346,694	329,663	(208,605)	(l,078,571)	389,I81
Designated funds:	Fixed assets				1,080,015	1,080,015
Designated funds:	Reserves policy				52,503	52,503
Total Umestricted	funds	1,346,694	329,663	(208,605)	53,947	1,52],699

Current year	(2022/23):	(2022/23):	Balance at	Balance at	Balance at			Transfer	Balance at	Balance at
			31March			Incoming	Resources	Between	31March
				2022		resources	expended	Funds		2023
Giarvi sherif Sadaqah Wajtbah				1,909		225 250	(450)			1,684 250
Extension appeal						185,143		(185,143)s
Total				1,909		185,618	(450)	(185,143)		1,934
*Extension funds		transfen'ed	into unrestricted	funds	from restricted		funds due to	these funds	having	been u
and capitalised	into the WIP		Building categoiy ofFixed			assets.
Prior year (2021/22):			Balance at					Transfer	Balance at
			31 March			Incoming	Resources	Between	31	March
				2021		I'csoiil'ces	expendedf	Funds		2022
Gian i sharif				2,640		674	(1,405)			1,909
Extension appeal IRS grant				21,380 32,567				(21,380)" (32,567)a
Total				56,587		674	(1,405)	(53,947)		1,909

Analysis ofnet assets between	funds
End ofcurrent period (2022/23):		Unrestricted	Restricted
		funds	funds	Total
Fund balances at 31March 2023 are
represented by:
Fixed assets		1,796371		1,796,371
Net current assets		(141,507)	1,934	(139,573)
		1,654,864	1,934	1,656,798
End ofprior period (2021/22):		Vnresndcted	Restricted	Total
		fimds	funds
Fund balances at 31March 2022	are
represented by:
Fixed assets		1,080,015		1,080,015
Net cmrent assets		441,684	1,909	443,593
		1,521,699	1,909	1,523,608

	Land and buildings	Land and buildings
	2023	2022
		f.
Within one year		5,833
Between one and three years

23	Reconciliation of cash flows	Reconciliation of cash flows	from	operating	2023	2022
	activities
	Net income / (expendiha e) for the		reporting	period	133,190	120,327
	Add; Depreciation charge				28,729	28,675
	(Increase) / decrease in debtors				3,829	(9,704)
	Increase / (decrease) in creditors				276,137	1,750
	Net cash provided by operating	activities			441,885	141,048
24	Analysis ofcash and cash equivaleuts				2023	2022
	Cash at bank and in hand				142,412	445,612
	Total cash and cash equivalents				142&412	445,612

Analysis
	Start	Cashflovvs	End
	ofyear	in year	ofyear
Cash	445,612	(303,200)	142,412
	445,612	(303,200)	142,412

				2023		2022
INCOME
General donatiotts			63&082		f66,558
Iununah collecnons			69,983		63,910
Extension appeal			185,143
Giarvi collections			225		674
Sadaqah Wajibah			250
Gift aid claimed			1&502		24,246
C&l'slits lllcolnc					453
Madiassah fees			33,242		44,193
Membership fees			8,675		I l,649
Mamage &.advice sen ices			2&430		3,330
Rag collection			1,200		900
Azaan mdios income			810		1,450
Advertisiug uicome					600
Reotal incoiue			5,397		12,374
TOTAL INCOME				371,939		330,337
EXPENDITURE
Salaries &wages			116&768		100,134
Contmct wages			35,367		33,884
Staff travel &other costs			75		600
Events: Giarvi expenses			450		1,405
Events: Talks &Speakers fees					2,527
Office: Depreciation			17&508		17,454
Office: Equipment &ITcosts			3,969		1,212
Office: Printing &stationery			626		658
Office. Accountancy &consultancy			526		647
Office: Telephone &internet			604		I, I74
Office: Subsisience &refieslnnents			1,477		963
Premises: Depreciation			11/21		I 1,221
Premistu: Insutance			3,750		3,350
Premises: Utilities			9&221		9,543
Premises. Repaiis & maintenance			5,552		l4,577
Premises: Cleaning					972
Premises. ' Service charges					323
Premises: Other			1,386		552
Goveniance: Legal &professional		fees	25/18		4,814
Governance: Audit/Examination		fees	1,305		1,305
Other; Grants &disbursements	paid				150
Other: Fundiaising costs			728		656
Other: Hank charges			1,276
Other: Publicity &,promotion			475		999
Other: Radio costs			1,147		800
Otlier: Miscellaneous expenses					90
TOTAL EXPENDITURE				(238&749)		(210,010)
NET INCOME				133,190		120,327