2022-07-31-accounts

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

Charity Assist Accountants Ltd

Certified Public Accountants and Charity Independent Examiners

Unit 27 Batley Enterprise Centre

513 Bradford Road Batley West Yorkshire

WF17 8LL

1

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

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

2

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

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

3

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

	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	2021		31	Jul	2022

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

4

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

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.

5

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

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:

• Select suitable accounting policies and then apply them, consistently;

• Observe the methods and principles in the charities SORP;

• • Make judgement and accounting estimates that are reasonable and prudent;

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)

• State whether applicable accounting standards have been followed subject to any material departures disclosed and explained in the financial statements;

• Prepare the financial statements on the going concern basis unless there is a reason to believe that the Association will not continue for the foreseeable future.

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.

6

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

Section D Achievements and performance

The charity was able to raise funds to use for their charitable objects. Summary of the main They were also able renew and repair their building. achievements of the charity 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

7

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

----- Start of picture text -----
Report to the trustees/ Pakistan Mosque Committee & Islamic Education Centre
members of
On accounts for the year 31 [st] July 2022 Charity no 515278
ended (if any)
Set out on pages 10– 11
----- End of picture text -----

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/07/2022.

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.

8

st 22 I have comWed my exarninalion. I confim Ihal no material matters have come lo my attention in connection with the examination whtch gr¥es m• use to believe that In, any material re8pecl'. Indop•nd•nt •xamin•r'• •14t•m•nt aCC￿nI1￿1 i•cords wer• ￿1 ke0 in accordanc• ¥Ath sed￿n 130 01 the Ad or th8 auounts (k) ncl attord wth xco(wrtiThJ records I have no GOn￿m8 WKI hw• come no othgr matteri in G￿ne￿ with Ihe examinatlon to Ythich atte￿.On slb)uhl te drwm in Orderto enable PT¢)por underntanding rAlha acCI￿nts lo be reared. Slgn•d: Dat•: . Lt,2025 Nam•: AQKhan FNi4AT R•levnt prof•sslonal quallllutionl•l or body FCPA Addr•M: Urit 27. 8thy Enterwse Centre 513 Br*Jfonl Ro•J WF178LL

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

	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		01.08.2021	To	Period end date	31.07.2022
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	122,139	-	-	122,139	145,015
Charitable activities		S02	470	-	-	470	20,590
Other trading activities		S03	-	-	-	-	-
Investments		S04	-	-		-	-
Separate material item of income		S05	-	-	-	-	-
Other		S06	-	-	-	-	-
Total		S07	122,609	-	-	122,609	165,605
Resources expended (Note 6)
Expenditure on:
Raising funds		S08	7,097	-	-	7,097	7,731
Charitable activities		S09	144,625	-	-	144,625	119,680
Separate material item of expense		S10	-	-	-	-	-
Other		S11	-	-	-	-	-
Total		S12	151,722	-	-	151,722	127,411
Net income/(expenditure) before investment gains/(losses)		S13	29,113 -	-	-	29,113 -	38,194
Netgains/(losses)on investments		S14	-	-	-	-	-
Net income/(expenditure)		S15	29,113 -	-	-	29,113 -	38,194
Extraordinary items		S16	-	-	-	-	-
Transfers between funds		S17	-	-	-	-	-
Other recognised gains/(losses):
Gains and losses on revaluation of fixed assets for the charity’s own use		S18	-	-	-	-	-
Other gains/(losses)		S19	-	-	-	-	-
Net movement in funds		S20	29,113 -	-	-	29,113 -	38,194
Reconciliation of funds:
Total funds brought forward		S21	648,083	-	-	648,083	609,889
Total funds carried forward		S22	618,970	-	-	618,970	648,083

10

st 22 Section B CHARITY COMM155ION FOR INGIANO ANO YIAIES Balance sheet TL4•l kl•l ra Flx•d 88018 tnqlbk• Ass•ts FDI Fro F04 F05 INol• 101 (Not• 141 {N•ts 161 INot• in 5468 585468 571879 H•ril•o• Invesim•nts 585.488 571 879 Current ass•ts INot• 181 DebtOTS IN•t• 191 Inv05tm•nts (Not• 11A1 C• at ￿nkI￿rt In hnd IN•t• Tothi¢urrnnt•A••ts el• 18C( 18.(NJD 72 288 72 2e8 127.407 Cr•dor5: •m•uThtstsMln9 the wKhln ￿ y•ar {Not• 201 11.7e 11 7e6 11.203 78.502 78,S)2 121.204 e*3.970 3970 893 083 Cr•dIl0￿.. amounts f4111ng ¢ne year (Not• 20) Provlslon5 lor IlabllKIvs 45.0 Totslnet•ss•ts vrll•bHItI•• V1• 818.970 618.970 Funds Of th• Charlty Er+d•¥•Trt•ntfun￿ INol• 271 R•strf¢t•d In¢•m• fvndj Illoi• 271 Unrn$trl¢t•d lund5 Reyaiuallon r•#•ry• 618.Q70 S18.970 84B 0$3 B2t 818.970 618 970 848.0 by or• ttr b•W clal Print N• %¢A 04 li

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

Section C Notes to the accounts

Note 3	Analysis of income
	Analysis	Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prioryear
					£	£
Donations and legacies:	Donations and gifts	117,530	-	-	117,530	121,104
	GiftAid	4,489	-	-	4,489	11,207
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-		-	-	1,404
	Membership subscriptions and sponsorships which are in substance donations	120	-	-	120	11,300
	Donated goods, facilities and services	-	-	-	-	-
	Other	-	-	-	-
	Total	122,139	-	-	122,139	145,015
Charitable activities:	Fees	470	-	-	470	20,590
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	470	-	-	470	20,590
TOTAL INCOME		122,609	-	-	122,609	165,605

12

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

Note 6	Analysis of expenditure	Analysis of expenditure
	Analysis		Unrestricted funds	Restricted income funds	Endowment funds	Total funds	Prioryear
						£	£
Expenditure on raising funds:	Incurred seeking donations		-	-	-	-	7
	Incurred seeking legacies		-	-	-	-	-
	Rent collection, property repairs and maintenance charges		7,097	-	-	7,097	7,724
			-	-	-	-	-
	Total expenditure on raising funds		7,097	-	-	7,097	7,731
Expenditure on charitable activities	Accountancy fees		475	-	-	475	425
	Adminstration and governance costs		-			-	776
	Annual return		100	-	-	100	100
	Books		1,386	-	-	1,386	1,260
	Building work		405			405
	Charity donations		891	-	-	891	1,337
	Commissions paid		670	-	-	670	1,395
	Council		489	-	-	489	1,400
	DBS check		360			360
	Depreciation		8,511	-	-	8,511	9,456
	Equipment expensed		470		-	470
	Food and refreshments		995		-	995
	Gift aid work		362		-	362
	Independent examination		250	-	-	250	250
	Insurance		1,973	-	-	1,973	1,959
	Legal fees		4,500	-	-	4,500	-
	License		-	-	-	-	-
	Light and heat		13,352	-	-	13,352	7,871
	Miscellaneous		35	-	-	35	-30
	PAYE		4,274	-	-	4,274	3,493
	Payroll charges		250			250
	Pension		49	-	-	49	126
	Printing & stationery		414	-	-	414	220
	Telephone		926	-	-	926	606
	Trampoline		270			270
	Wages		103,075		-	103,075	88,606
	Waste		-	-	-	-	12
	Water		143	-	-	143	418
	Total expenditure on charitable activities		144,625	-	-	144,625	119,680
TOTAL EXPENDITURE			151,722	-	-	151,722	127,411

13

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets	Note 14 Tangible fixed assets
Please complete this note ifthe 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	-	508,871	-	85,108	593,979
Additions	-	-	-		-
Revaluations	-	-	-	-	-
Disposals	-	-	-	-	-
Transfers *	-	-	-	-	-
At end of the year	-	508,871	-	85,108	593,979
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	-	-	-	8,511	8,511
Impairment	-	-	-	-	-
Transfers*	-	-	-	-	-
At end of the year	-	-	-	8,511	8,511
14.3 Net book value
Net book value at the beginning of the year	-	508,871	-	85,108	593,979
Net book value at the end of the year	-	508,871	-	76,597	585,468

14

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2022

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			15,000.0	-
Prepayments and accrued income			-	-
Other debtors (gift aid)			3,000.0	5,000.0
Total			18,000.0	5,000.0

Note 20 Creditors and accruals
Please complete this note ifthe charity has any creditors or accruals.
20.1 Analysis of creditors
	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year	Last year	This year	Last year
	£	£	£	£
Accruals for grants payable	-	-	-	-
Bank loans and overdrafts	-		45,000	45,000
Trade creditors	-	-	-	-
Payments received on account for contracts or performance-related grants	-	-	-	-
Accruals and deferred income	11,766	11,203	-	-
Taxation and social security	-	-	-	-
Other creditors	-	-	-	-
Total	11,766	11,203	45,000	45,000

Note 24Cash at bankand in hand
			This year	Last year
			£	£
Short term cash investments (less than 3 months maturity date)			-	-
Short termdeposits			-	-
Cash at bankand on hand			72,268	127,407
Other			-	-
Total			72,268	127,407

15