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2023-07-31-accounts

Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2023

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 2023

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 2023

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 2023

Trustees' Annual Report for the period

Period start date Period start date Period end date Period end date
From 01 Aug 2022 31 Jul 2023
To

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 ~~a~~ Charity's principal address Islamic Education Centre 27 North Road Dewsbury Postcode WF13 3AB ~~—~~ Names of the charity trustees who manage the charity Trustee name Office (if any) 1 Mohammed Basharat Hussain 2 Hasan Mahmood 3 Tahir Ayub 4 Sherbaz Khan ~~————~~

Names of the charity trustees who manage the charity

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2023

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 2023

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 2023

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

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2023

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 2023 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 31/07/2023.

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 2023

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2023

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 180,104 - - 180,104 122,140
Charitable activities S02 6,420 - - 6,420 470
Other trading activities S03 - - - - -
Investments S04 - - - -
Separate material item of income S05 - - - - -
Other S06 - - - - -
Total S07 186,524 - - 186,524 122,610
Resources expended(Note 6)
Expenditure on:
Raising funds S08 6,564 - - 6,564 7,097
Charitable activities S09 174,198 - - 174,198 136,115
Separate material item of expense S10 - - - - -
Other S11 7,690 - - 7,690 8,511
Total S12 188,452 - - 188,452 151,723
Net income/(expenditure) before investment
gains/(losses)		 S13 1,928
-		 - - 1,928
-		 29,113
-
Netgains/(losses)on investments S14 - - - - -
Net income/(expenditure) S15 1,928
-		 - - 1,928
-		 29,113
-
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 1,928
-		 - - 1,928
-		 29,113
-
Reconciliation of funds:
Total funds brought forw ard S21 618,970 - - 618,970
617,042		 648,083
Total funds carried forward S22 617,042 - - 618,970

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2023

Gp CHARITYCOMMISSION
FOR ENGLAND AND WALES		 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 619,949 - - 949 - - 949 - - 619,949 585,468
Heritage assets(Note 16) B03 - - - - - - - - - - -
Investments(Note 17) B04 - - - - - - - - - - - - - - - - -
Total fixed assets B05 619,949 - - 949 - - 949 - - 619,949 585,468
Current assets
Stocks(Note 18) B06 - - - - - - - - - - -
Debtors(Note 19) B07 3,500 - - 3 500 - - 3 500 - - 3 500 - - 3,500 3,000
Investments(Note 17.4) B08 - - - - - - - - - - -
Cash at bank and in hand(Note 24) B09 26,359 - - 26,359 - - 26,359 - - 26,359 72,268
Total current assets B10 29,859 - - 859 - - 859 - - 29,859 75,268
Creditors: amounts falling due
within oneyear(Note 20)		 B11 15,165 - - 15 165 - - 15 165 - - 15 165 - - 15,165 11,766
Net current assets/(liabilities) B12 14,694 - - 694 - - 694 - - 14,694 63,502
Total assets less current liabilities B13 634,643 - 634,643 - - 634,643 648,970
Creditors: amounts falling due
after oneyear(Note 20)		 B14 17,601 - - 17 601 - - 17 601 - - 17 601 - - 17,601 30,000
Provisions for liabilities B15 - - - - - - - - - - -
Total net assets or liabilities B16 617,042 - - 042 - - 042 - - 617,042 618,970
Funds of the Charity
Endowment funds(Note 27) B17 - -
-
- 617,042
-		 -
Restricted income funds (Note 27) B18 - -
Unrestricted funds B19 617,042 - 617,042 618,970
Revaluation reserve B20
Total funds
B21
617,042 - - 617,042
618,970
Signed by
one of two
trustees on
behall of
ry
Date
of
a@ the trustees
Signature
Pov Name
a

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2023

Section C Notes to the accounts

----- Start of picture text -----
Note 3 Analysis of income
Restricted
Unrestricte income Endowmen
d funds funds t funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 156,716 - - 156,716 117,531
and Gift Aid 6,238 - - 6,238 4,489
- - - - -
legacies: Legacies
General grants provided by
- - - -
government/other charities
Membership subscriptions and
sponsorships which are in substance
donations 17,150 - - 17,150 120
Donated goods, facilities and services - - - - -
Other - - - - -
Total 180,104 - - 180,104 122,140
Charitable Fees
- -
activities: 6,420 6,420 470
- - - - -
- - - - -
Other - - - - -
Total 6,420 - - 6,420 470
TOTAL INCOME 186,524 - - 186,524 122,610
----- End of picture text -----

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2023

Note 6 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 - - - - -
Rent collection, property repairs and
maintenance charges		 6,564 - - 6,564 7,097
- - - - -
Total expenditure on raising funds 6,564
-		 - 6,564 7,097
Expenditure on
charitable
activities		 Accountancy fees 650 - - 650 475
Adminstration and governance costs 164 164 -
Annual return 125 - - 125 100
Books 247 - - 247 1,387
Building work - 405
Charity donations - - - 891
Commissions paid - - - 670
Council 385 - - 385 489
DBS check - 360
Equipment expensed - - 470
Events 1,605 1,605
Food and refreshments - - 995
Gift aid work 400 - 400 362
HMRC PAYE 5,222 5,222 4,274
Independent examination 300 - - 300 250
Insurance 2,296 - - 2,296 1,973
Legal fees - - - 4,500
Light and heat 21,611 - - 21,611 13,352
Miscellaneous 200 - - 200 35
Payroll charges 170 170 250
Pension 274 - - 274 49
Printing & stationery - - - 414
Subscriptions 60 60
Telephone 780 - - 780 926
Trampoline - 270
Wages 139,204 - 139,204 103,075
Water 506 - - 506 143
Total expenditure on charitable
activities		 174,198 - -
174,198		 136,115
Other
Depreciation 7,690 - - 7,690 8,511
Total other expenditure
 7,690 - - 7,690 8,511
TOTAL EXPENDITURE 188,452 - - 188,452 151,723

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2023

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 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		 - 508,871 - 76,597 585,468
Additions - 41,871 - 300 42,171
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - 550,742 - 76,897 627,639
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 - - - 7,690 7,690
Impairment - - - - -
Transfers* - - - - -
At end of the year - - - 7,690 7,690
14.3 Net book value
Net book value at the
beginning of the year		 - 508,871 - 76,597 585,468
Net book value at the
end of the year		 - 550,742 - 69,207 619,949

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Pakistan Mosque Committee & Islamic Education Centre

Income and Expenditure Accounts for the year ended 31[st] July 2023

----- Start of picture text -----
Note 19 Debtors and prepayments
Please complete this note if the charity has any
debtors or prepayments.
This year Last year
19.1 Analysis of debtors
£ £
Trade debtors -
Prepayments and accrued income - -
Other debtors (gift aid) 3,500.0 3,000.0
Total 3,500.0 3,000.0
----- End of picture text -----

----- Start of picture text -----
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 Amounts falling due
within one year after more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - -
Bank loans and overdrafts - 17,601 30,000
Trade creditors - - - -
Payments received on account for contracts or
performance-related grants - - - -
Accruals and deferred income 15,165 11,766 - -
Taxation and social security - - - -
Other creditors - - - -
Total 15,165 11,766 17,601 30,000
----- End of picture text -----

----- Start of picture text -----
Note 24 Cash at bank and in hand
This year Last year
£ £
Short term cash investments (less than 3 months maturity date) - -
Short term deposits - -
Cash at bank and on hand 26,359 72,268
Other - -
Total 26,359 72,268
----- End of picture text -----

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