MECCA MOSQUE
FINANCIAL STATEMENTS
FOR THE YEAR ENDING 31 MAY 2022
CHARITY NUMBER: 515359
ABBEY & CO ASSOCIATES 1ST FLOOR ABBEY HOUSE 270-272 LEVER STREET BOLTON BL3 6PD
MECCA MOSQUE
CONTENTS INFORMATION
FOR THE YEAR ENDING 31 MAY 2022
Index to Financial Statements
| Page | |
|---|---|
| Legal & Administrative Listing | 3 |
| Accountants Report | 4 |
| Report of the Trustees | 5 |
| Statement of Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Accounts | 8 - 10 |
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MECCA MOSQUE
CHARITY INFORMATION
FOR THE YEAR ENDING 31 MAY 2022
Trustees
Mumtaz Ali (Resigned on 20/10/2021) Mohammed Yasin Khan Mohammed Shabbaz Khan (Resigned on 30/12/2022) Aseid Mashood Malik Mohammed Rafiq Khan
Charity Secretary
Mumtaz Ali (Resigned on 20/10/2021) Aseid Mashood Malik (Appointed on 20/10/2021)
Registered Office
110 Grecian Crescent Bolton BL3 6QU
Bankers
Natwest Bank 24 Deansgate Bolton BL1 1BN
Accountants
Abbey & Co Associates 1st Floor, Abbey House 270-272 Lever Street Bolton BL3 6PD
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MECCA MOSQUE
INDEPENDENT EXAMINERS' REPORT YEAR ENDED 31 DECEMBER 2022
TO THE TRUSTEES AND MEMBERS OF MECCA MOSQUE
I have examined the financial statements for the year ended 31 May 2022 as set out on the annexed pages which have been prepared under the historical cost convention and the accounting policies set out below:
Respective responsibilities of the Trustees and Independent Examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income does not exceed £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Financial Accountants (IFA).
Having satisfied myself that the charity is not subject to an audit under company law and is eligible for an independent examination; it is my responsibility to:
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examine the accounts under section 145 of the Charities Act 2011,
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to follow the procedures laid down in the general Directions given by the Charity Commission
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(under section 145(5)(b) of the Charities Act 2011, and
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to state whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records.
It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts a 'true and fair' view and the report is limited to those matters set out in the statement below.
Independent Examiner's Statement
In connection with our examination, no matter has come to my attention:
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Which gives us reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act 2011; and
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to prepare accounts which accord with the accounting records and comply with the accounting
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requirements of the Charities Act 2011 have not been met; or
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To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
__________ Honorary Independent Examiner
Faruk Patel FFA FFTA Abbey & Co Associates 1st Floor, Abbey House 270-272 Lever Street Bolton BL3 6PD
31st July 2023
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MECCA MOSQUE
FOR THE YEAR ENDING 31 MAY 2022
STATEMENT OF TRUSTEES RESPONSIBILITIES
Charity Law requires the Trustees to prepare financial statements and statements of assets and liabilities for each financial year which give a true and fair view of the state of affairs of the charity and of its financial activities for that period together with its assets and liabilities at the end of the period and adequately distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:
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(a) Select suitable accounting policies and then apply them consistently
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(b) make judgements and estimates that are reasonable and prudent
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(c) state whether the policies adopted are in accordance with the appropriate SORP on Accounting by Charities and the Accounting Regulations and with applicable standards subject to any material departures disclosed and explained in the financial statements
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(d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue its activities
The Trustees are responsible for keeping 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 applicable Accounting Standards and Statements of Recommended Practice and the regulation made under S44 of the Charity Act 1993 as amended by Charity Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention of fraud or other irregularities.
Approved by the Trustees and signed on their behalf by:
Aseid Mashood Malik (Charity Secretary)
31st July 2023
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MECCA MOSQUE
STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND EXPENDITURE STATEMENT
FOR THE YEAR ENDING 31 MAY 2022
| INCOME Voluntary Income Donations New Building Appeal Grants Investment Income Income from Charities Activities Other Income Membership Fees Gift Aid Payments Madressa Fees Student Fees Transport Fees TOTAL INCOME RESOURCES EXPENDED Cost of Generating Funds Charitable Activities NET INCOMING RESOURCES Fund Balances Brought Forward FUND BALANCES CARRIED FORWARD |
Unrestricted Funds £ 94,878 90,730 - - 12,951 47,256 - 23,770 - - 269,585 105,963 163,622 1,621,490 1,785,112 |
Restricted Funds £ - - - - - - - - - - - - - - - |
Totals 2022 £ 94,878 90,730 - - 12,951 47,256 - 23,770 - - 269,585 105,963 163,622 1,621,490 1,785,112 |
Totals 2021 £ 20,158 57,818 - - 23,396 39,682 - 3,156 - - |
|---|---|---|---|---|
| 144,210 | ||||
| 80,086 | ||||
| 64,124 1,557,366 |
||||
| 1,621,490 |
Continuing Operations
None of the charities activities were acquired or discontinued during the above financial period.
Total Recognised Gains and Losses
The charity has no gains or losses other than the profit or loss for the above financial period.
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MECCA MOSQUE
BALANCE SHEET AS AT 31 MAY 2022
| NOTES FIXED ASSETS As per Fixed Asset Schedule 4 CURRENT ASSETS Debtors & Prepayments 5 Cash at Bank Cash in Hand CURRENT LIABILITIES Bank Overdraft Accurals & Creditors 6 Other Creditors & Loans Net Current Assets / (Liabilities) TOTAL ASSETS LESS CURRENT LIABILITIES LONG-TERM CREDITORS Creditors due after one year 7 NET ASSETS REPRESENTED BY: ACCUMULATED FUNDS Net Assets B/fwd 01/06/2021 Surplus for the Year Net Assets C/fwd 31/05/2022 |
£ - 837,459 3,014 |
|
|---|---|---|
| 840,473 | ||
| - 734 - |
||
| 734 | ||
Approved by the Trustees and signed on their behalf by:
Aseid Mashood Malik (Charity Secretary)
20th February 2023
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MECCA MOSQUE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDING 31 MAY 2022
1. Accounting Policies
(a) Basis of Preparation These financial statements have been prepared under historical cost convention and in accordance with applicable accounting standards. The financial statements have been prepared in accordance with the statement of recommended practice (SORP) and accounting and reporting by charities' published in October 2005.
(b) Fund Accounting General funds are unrestricted funds which are available for the use of discretion of the Trustees in furtherance of the general objectives of the charity and has not been put aside for other purposes.
Restricted Funds are funds which are to be used in accordance with specific restrictions which has been raised by the charity for a specific purpose. The cost of raising and administering such funds are charged against the specific fund.
(c) Investment Income Income from investment and from rental income is included in the SORP in the year in which it is receivable.
(d) Incoming Resources All incoming resources are included in the SORP when the charity is legally entitled to the income and the amount can be can quantified with reasonable accuracy. Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. For legacies, entitlement is the earlier of the charity been notified of and impending distribution of the legacy being received. Donated facilities are included at the value to the charity when this can be quantified and a third party is bearing the cost.
(e) Resources Expended All expenditure is accounted for on an accruals basis and has been classified under the heading that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on the basis consistent with use of resources.
(f) Tangible Fixed Assets Tangible fixed assets costing more than £ 1000 are capitalised and included at cost including incidental expenses of acquisitions.
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MECCA MOSQUE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDING 31 MAY 2022
(g) Depreciation
Depreciation is calculated on all tangible fixed assets on straight line basis at rates calculated on the cost of the asset over the useful economic life of the asset as follows:
| Freehold Land | 0% |
|---|---|
| Freehold Building | 0% |
| Motor Vehicles | 20% |
| Fixtures & Equipment | 10% |
(h) Investment Revaluation
None of the charity's functional fixed assets have been revalued during the year.
2. Cost of Charitable Activities
| Wages, PAYE & Pension Costs Rent, Rates & Insurance Heat & Light Utilities (Weston House) Repairs & Renewals Assets & Equipment Rental Costs Functions & Activities Costs Funeral Expenses Advertising Telephone Postage, Stationery & Materials Subscriptions, Licenses & Training Costs Professional Fees Motor & Travelling Costs Bank Charges Donations Uniform Expenses Cleaning Expenses Sundry Expenses Loss on Disposal of Investments Depreciation |
2022 41,360 3,363 8,195 3,034 33,726 1,350 1,393 3,912 - 408 844 - 900 - - - - 5,666 400 - 1,412 105,963 |
2021 35,462 228 10,708 6,891 1,129 - 285 2,560 - 315 846 - 18,006 - - - - 2,038 206 - 1,412 |
|---|---|---|
| 80,086 |
3. Trustees' - Related Party Transaction
There were no related party transactions nor were any payments made to trustees for any services rendered during the year.
| 2022 - - - - |
2021 - - - |
|---|---|
| - |
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MECCA MOSQUE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDING 31 MAY 2022
4. Tangible Fixed Assets
| Land & Total Property £ Cost As at 1 June 2021 991,562 728,503 Additions - Disposals - - As at 31 May 2022 991,562 728,503 Depreciation As at 1 June 2021 44,777 - Charge for year 1,412 - Disposals - - As at 31 May 2022 46,189 - Net book value As at 31 May 2022 945,373 728,503 As at 31 May 2021 946,785 728,503 . Debtors & Prepayments Gift Aid Payments Prepayments . Creditors: Amounts falling due within one year Trade Creditors Accruals & Other Creditors . Creditors: Amounts falling due after one year Loans |
Land & Total Property |
Capital Motor Improvements Vehicles |
Fixtures & Equipment |
|---|---|---|---|
| £ 991,562 728,503 - - - |
£ 210,209 - - - - - |
£ 52,850 - - |
|
| 991,562 728,503 |
210,209 - |
52,850 | |
| 44,777 - 1,412 - - - |
- - - - - - |
44,777 1,412 - |
|
| 46,189 - |
- - |
46,189 | |
| 945,373 728,503 |
210,209 - |
6,661 | |
| 946,785 728,503 |
210,209 - |
8,073 | |
| 2022 - - - 2022 - 734 734 2022 - |
2021 - - |
||
| - | |||
| 2021 9,875 420 |
|||
| 10,295 | |||
| 2021 - |
5. Debtors & Prepayments
6. Creditors: Amounts falling due within one year
7. Creditors: Amounts falling due after one year
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