ECCLES & SALFORD MOSQUE & ISLAMIC CENTRE INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023
SHENKMAN ACCOUNTANCY SERVICES LLP Battersea House Battersea Road Heaton Mersey Stockport SK4 3EA
Independent examiner's report to the trustees of Eccles and Salford Mosque and Islamic Centre Trust.
I report on the accounts of the Trust for the year ended 31 December 2023, which are set out on pages 2 to 4.
Respective responsibilities of trustess and 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 (2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the 2011 Act
to follow the procedures laid down in the General Directions given by the commission under section 145(5)(b) of the 2011 Act
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 present a "true and fair view" and the report is limited to those matters set out in the next statement.
Independent examiner's statement
In connection with our examination, no matter has come to my attention:
(1) which gives us reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 130 of the 2011 Act and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met or
(2) to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Shenkman Accountancy Services LLP Battersea House Battersea Road Heaton Mersey Stockport SK4 3EA
1
ECCLES & SALFORD MOSQUE & ISLAMIC CENTRE INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023
| INCOME Friday Collections Special Collections Rental Income Donations for Major Works Madrashah Funerals Total Receipts PAYMENTS Teachers Wages Imam Wages Repairs on Mosque Light and Heating Rates Depreciation No 9/11 Repairs Funeral Costs Motor Expenses Postage and Stationery Subscriptions Security Telephone Charges Insurance Legal and Professional |
2023 £ 49676 22465 28200 66580 2620 25190 194731 761 21317 60262 2738 4469 2400 580 11385 517 149 1415 1092 1037 3415 |
2022 £ 52141 13561 33750 18980 20740 139172 13626 22315 34011 4056 970 0 1239 9530 1031 76 2151 2028 701 3144 |
||
|---|---|---|---|---|
2
| Accountancy Charges Cleaning Bank charges Sundry Expenses Depreciation Donations Total Payments Excess of Income over Expenditure |
960 4077 187 3396 5766 125923 68808 |
1032 4925 71 2588 103494 35678 |
|---|---|---|
ECCLES & SALFORD MOSQUE & ISLAMIC CENTRE STATEMENT OF ASSETS AND LIABILITIES
AT 31 DECEMBER 2023
| Notes | 2023 | 2022 | |||
|---|---|---|---|---|---|
| £ FREEHOLD PROPERTIES -Owned and controlled by the charity; |
£ | £ | £ | ||
| 5 Liverpool Road - Mosque | |||||
| 7 Liverpool Road | |||||
| 9 Liverpool Road - Bought in December 2015 | |||||
| 11 Liverpool Road | |||||
| 13 Liverpool Road | |||||
| 4 Gleaves Road | |||||
| Investments | 298717 | 298717 | |||
| EQUIPMENT | |||||
| Addition: van | 12000 | 12000 | |||
| Less Depreciation | 2400 | 0 | |||
| CURRENT ASSETS | 9600 | 0 | |||
| Natwest Bank | 112588 | 87226 | |||
| HSBC Bank | 23185 | 22711 | |||
| Cash in Hand | 5644 | 285 | |||
| Prepayment | 0 | 0 | |||
| 141417 | 110222 | ||||
| CURRENT LIABILITIES | |||||
| - Interest free loan | 95500 | 135500 |
3
| - Taxes and Social Security Costs - Other Creditors 2. NET CURRENT ASSETS/LIABILITIES Represented by:- Accumulated fund 3. |
3707 980 100187 |
41230 349547 349547 |
3720 980 140200 |
-29978 280739 280739 |
|---|---|---|---|---|
ECCLES & SALFORD MOSQUE & ISLAMIC CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical convention and in accordance with applicable accounting standards.
| 2. 3. |
CREDITORS Accruals ACCUMULATED FUND Movements in the year were as follows Balance at 1st January Surplus for the year Balance at 31st December |
2023 £ 980 2023 280739 68808 349547 |
2022 £ 980 2022 245061 35678 280739 |
|---|---|---|---|
4
ECCLES AND SALFORD MOSQUE AND ISLAMIC CENTRE STATEMENT OF TRUSTEES' RESPONSIBILITES FOR THE YEAR ENDED 31 DECEMBER 2023
In approving these financial statements as a member of the charity's committee I hereby confirm:
a) that we acknowledge our responsibility for ensuring that the charity keeps accounting records which comply with the Charitites Act 1993 and
b) that for the year in question the charity was entitled to prepare accounts on accruals basis under the provisions of Part VI of the Charties Act 1993.
Approved by the Commiteee on ……………………………………………. and signed on its behalf by
…………………………………………………………….. ALI ANEES General Secretary