**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
1
## **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|
2
**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
3
## **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**
4
## **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.|
5
## **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:
- 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 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**
7
## **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.
8
**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:
* accounting records were not kept in accordance with section 130 of the Act or * the accounts do not accord with the accounting records
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.
9
## **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|
10
## **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|||||||
11
## **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 -----**
12
## **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|
13
## **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||
14
## **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 -----**
15