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2021-07-31-accounts

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Contents Page
Basic information 3
Trustees’ annual report 4-7
Independent examiners report 8-9
Income and expenditure accounts
10-11
Notes to the accounts 12- 15

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Basic information

Address

Islamic Education Centre

27 North Road

Dewsbury

WF13 3AB

Bank

Yorkshire Bank 46 Market Place

Dewsbury

WF13 1DN

Accountants

Charity Assist Accountants Ltd

Unit 27 Batley Enterprise Centre

Batley

West Yorkshire

WF17 8LL

Charity registration number

515278

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period Trustees' Annual Report for the period
From Period start date To Period end date
01 Aug 2020 31 Jul 2021

Section A Reference and administration details

Pakistan Mosque Committee and Islamic Education Centre Charity name

Other names charity is known by

Registered charity number (if any) 515278

Charity's principal address

Islamic Education Centre 27 North Road

Dewsbury Postcode WF13 3AB

Names of the charity trustees who manage the charity

1
2
3
4		 Trustee name Office (if any)
Mohammed Basharat Hussain
Hasan Mahmood
Anwar Hussain
Sherbaz Khan

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document
(eg. trust deed, constitution)
How the charity is constituted
(eg. trust, association, company)
Trustee selection methods
(eg. appointed by, elected by)

Constitution Adopted 29 January 1984 as Amended 21 November 2004

Constitution

There shall be no more than five trustees of the society. The first trustees
shall be appointed by the society at an AGM or special AGM and the
property of the society shall be vested in them to be dealt with by them as
the society shall direct by resolution (of which an entry in the minute book
shall be conclusive evidence) at an AGM or special AGM.
I.
Trustee if required due to unforeseen circumstances or in an
emergency have been granted the authority to spend whatever is
necessary which would be accompanied by appropriate receipts
and documents.
II.
The trustees have been given the authority , if the elected
committee does not work according to its duties/ responsibilities,
does not present the annual accounts and any other important
related documentation etc, they will be allowed to take any
disciplinary action in accordance with policies against the members
, if necessary , they have the authority to either suspend or dismiss
the member(s) of the society and the trustees will be responsible
for the running of the organisation on behalf of the society until a
new body of members is elected , at an AGM or special AGM.
III.
The trustees shall hold office until death or resignation or until
removed from office by a resolution at an AGM or special AGM
who may for any reason which seem sufficient to 2/3rdmajority of
them present and voting at any meeting remove any trustee or
trustees from the office of trustees. Where by reason of any such
death resignation or removal it shall appear necessary to the
society that a new trustee or trustees shall be appointed or if the
society shall deem it expedient to appoint an additional trustee or
trustees the society shall by resolution nominate the person or
persons to be appointed the new trustee or trustees.

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Section C Objects and activities

Summary of the objects of the charity set out in its governing document

The object of the society shall be the advancement of Muslim religion in the Ravensthorpe area of Dewsbury by the provision of a mosque, education in the principles of the Muslim faith and in such other ways as the committee shall think fit.

Charity commission requires the trustees of a charity to:

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

The Trustees are responsible for the keeping of 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 Charity Act 2011. 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.

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Section D Achievements and performance

The charity has managed to put covid19 safeguards in place, to ensure Summary of the main the safety of everyone who visits the mosque. They also managed to achievements of the charity repair and renew parts of the mosque. during the year

Section E Financial review

The charity holds £20,000 in reserves in case of an emergency expense Brief statement of the and to cover 6 months running expenses. charity’s policy on reserves

Section F Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Pakistan Mosque Committee & Islamic Education Centre On accounts for the year 31[st] July 2021 Charity no 515278 ended (if any) Set out on pages 10– 11

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 07 / 2021.

Responsibilities and basis of report

As the charity trustees of the Trust, 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Income and expenditure accounts

Charity Name
Pakistan Mosque Committee and Islamic Education
Centre		 Charity Name
Pakistan Mosque Committee and Islamic Education
Centre		 Charity Name
Pakistan Mosque Committee and Islamic Education
Centre		 Charity Name
Pakistan Mosque Committee and Islamic Education
Centre		 Charity No
(if any)
 515278
Annual accounts for the period
Period start date 01.08.2020 To Period end
date		 31.07.2021
Section A Statement of financial activities
Recommended categories by
activity		 Guidance Notes Unrestricted
funds		 Restricted
income funds		 Endowment
funds		 Total funds Prior year
funds
(restated)
£ £ £ £ £
Incoming resources(Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations and legacies S01 143,611 1,404 - 145,015 98,203
Charitable activities S02 - - - - -
Other trading activities S03 20,590 - - 20,590 17,860
Investments S04 - - - -
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 164,201 1,404 - 165,605 116,063
Resources expended(Note 6)
Expenditure on:
Raising funds S08 7,724 - - 7,724 8,820
Charitable activities S09 118,276 1,404 - 119,680 104,658
Separate material item of expense S10 7 - - 7 -
Other S11 - - - - -
Total S12 126,007 1,404 - 127,411 113,478
Net income/(expenditure) before investment
gains/(losses)		 S13 38,194 - - 38,194 2,585
Netgains/(losses)on investments S14 - - - - -
Net income/(expenditure) S15 38,194 - - 38,194 2,585
Extraordinary items S16 - - - - -
Transfers between funds S17 - - - - -
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s
ow n use		 S18 - - - - -
Other gains/(losses) S19 - - - - -
Net movement in funds S20 38,194 - - 38,194 2,585
Reconciliation of funds:
Total funds brought forw ard S21 609,889 - - 609,889 607,304
Total funds carried forward S22 648,083 - - 648,083 609,889

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Section B Balance sheet Section B Balance sheet Section B Balance sheet
Guidance Notes Unrestricted
funds
Restricted
income
funds		 Endowment
funds
Total this
year		 Total last
year
(restated)
£ £ £ £ £
Fixed assets F01 F02 F03 F04 F05
Intangible assets(Note 15) B01 - - - - -
Tangible assets(Note 14) B02 571,879 - - 571,879 580,390
Heritage assets(Note 16) B03 - - - - -
Investments(Note 17) B04 - - - - -
Total fixed assets B05 571,879 - - 571,879 580,390
Current assets
Stocks(Note 18) B06 - - - - -
Debtors(Note 19) B07 5,000 - - 5,000 -
Investments(Note 17.4) B08 - - - - -
Cash at bank and in hand(Note 24) B09 127,407 - - 127,407 36,958
Total current assets B10 132,407 - - 132,407 36,958
Creditors: amounts falling due
within one year (Note 20)		 B11 11,203 - - 11,203 7,459
Net current assets/(liabilities) B12 121,204 - - 121,204 29,499
Total assets less current liabilities B13 693,083 - - 693,083 609,889
Creditors: amounts falling due
after one year (Note 20)		 B14 45,000 - - 45,000 -
Provisions for liabilities B15 - - - - -
Total net assets or liabilities B16 648,083 - - 648,083 609,889
Funds of the Charity
Endowment funds(Note 27) B17 - - -
Restricted income funds (Note 27) B18 - - -
Unrestricted funds B19 648,083 - 648,083 609,889
Revaluation reserve B20 -
Total funds B21 648,083 - - 648,083 609,889

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Section C Notes to the accounts

Note 3 Analysis of income
Analysis Unrestricte
d funds		 Restricted
income
funds		 Endowmen
t funds		 Total funds Prioryear
£ £
Donations
and
legacies:		 Donations and gifts 121,104 - - 121,104 86,413
Gift Aid 11,207 - - 11,207 -
Legacies - - - - -
General grants provided by
government/other charities		 - 1,404 - 1,404 1,096
Membership subscriptions and
sponsorships which are in substance
donations		 11,300 - - 11,300 10,694
Donatedgoods,facilities and services - - - - -
Other - - - -
Total 143,611 1,404 - 145,015 98,203
Other
trading
activities:		 Fees 20,590 - - 20,590 17,860
- - - - -
- - - - -
Other - - - - -
Total 20,590 - - 20,590 17,860
Income from
investments:		 Interest income - - - - -
Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 164,201 1,404 - 165,605 116,063

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Note 6 Analysis of expenditure Analysis of expenditure
Analysis Unrestricted
funds
Restricted
income
funds		 Endowmen
t funds		 Total funds Prioryear
£ £
Expenditure on
raising funds:		 Incurred seeking donations - - - - -
Incurred seeking legacies - - - - -
Incurred seeking grants
Rent collection, property repairs and
maintenance charges		 7,724 - - 7,724 8,820
- - - - -
Total expenditure on raising funds 7,724
-		 - 7,724 8,820
Expenditure on
charitable
activities		 Accountancy fees 425 - - 425 -825
Adminstration and governance costs 776 776 155
Annual return 100 - - 100 -
Books 1,260 - - 1,260 837
Charity donations 1,337 - - 1,337 -
Commissions paid 1,395 - - 1,395
Council 1,400 - - 1,400 -
Depreciation 9,456 - - 9,456 10,402
Independent examination 250 - - 250 -
Insurance 1,959 - - 1,959
Legal fees - - - - 250
License - - - - 300
Light and heat 7,871 - - 7,871 11,225
Miscellaneous -30 - - -30 -3,222
PAYE 3,493 - - 3,493 631
Pension 126 - - 126 734
Printing & stationery 220 - - 220 22
Telephone 606 - - 606 700
Wages 87,202 1,404 - 88,606 82,833
Waste 12 - - 12 334
Water 418 - - 418 282
Total expenditure on charitable
activities		 118,276 1,404 -
119,680		 104,658
Separate
material item of
expense		 Justgiving charges 7 - - 7 -
- - - - -
- - - - -
- - - - -
Total 7 - - 7 -
TOTAL EXPENDITURE 126,007 1,404 - 127,411 113,478

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021
Note 14 Tangible fixed assets
Please complete this note if the charity has any tangible fixed assets
14.1 Cost or valuation
Freehold land
& buildings
Other land &
buildings		 Plant,
machinery
and motor
vehicles		 Fixtures,
fittings and
equipment		 Total
£ £ £ £ £
At the beginning of
the year		 - 486,771 - 93,619 580,390
Additions - - - 945 945
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - 486,771 - 94,564 581,335
14.2 Depreciation and impairments
**Basis SL or RB SL or RB SL or RB RB SL or RB Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate 10%
At beginning of the
year		 - - - - -
Disposals - - - - -
Depreciation - - - 9,456 9,456
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - 9,456 9,456
14.3 Net book value
Net book value at the
beginning of the year		 - 486,771 - 93,619 580,390
Net book value at the
end of the year		 - 486,771 - 85,108 571,879

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2021

Note 19 Debtors and prepayments Note 19 Debtors and prepayments Note 19 Debtors and prepayments Note 19 Debtors and prepayments Note 19 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
19.1 Analysis of debtors This year Last year
£ £
Trade debtors - -
Prepayments and accrued income - -
Other debtors(gift aid) 5,000.0 -
Total 5,000.0 -
Note 20 Creditors and accruals
Please complete this note if the charity has any creditors or accruals.
20.1 Analysis of creditors
Amounts falling due
within one year		 Amounts falling due
after more than one year
Thisyear Lastyear Thisyear Lastyear
£ £ £ £
Accruals forgrantspayable - - - -
Bank loans and overdrafts - 45,000 -
Trade creditors - - - -
Payments received on account for contracts or
performance-related grants		 - - - -
Accruals and deferred income 11,203 7,459 - -
Taxation and social security - - - -
Other creditors - - - -
Total 11,203 7,459 45,000 -
Note 24 Cash at bank and in hand
Thisyear Lastyear
£ £
Short term cash investments(less than 3 months maturity date) - -
Short term deposits - -
Cash at bank and on hand 127,407 36,958
Other - -
Total 127,407 36,958

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