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2021-09-30-accounts

Page
Trustees'
report		 1 to 4
Independent
examiners'		 report
Statement offinancial activities
Balance sheet
Statement ofCash Flows
Notes to the accounts 9 to16
Administrative
details		 Administrative
details
Charity Name: Mount Pleasant Islamic Trust Charity Number: 517670
Also known as: MPIT Charity Office: Madina Masjid,
Purlwell Lane
Custodian Trustees: Batley, WF17 7NQ
Ebrahim
H. Laher,
Esuf M. Karolia
Gula
m A Maniyar
Abdul
A Petal
Yusuf S.Petal
Yusuf Aswat
Trustees I Office Bearers:
Suleman
D Nana		 Chair
Shahid
M Mayet		 Vice Chair
Nazir SLorgat General Secretary
Muharnrnad
H. Mayst		 Assistant
Joint		 Secretary
Yusufl. Lunat Assistant Joint Secretary
Mohmad
Faruk A.		 Dabhad Madrasah
Secretary
Ahmed SSoni Treasurer
Vashiullah SBodiyat Assistant
Joint		 Treasurer
Mohammed
Nadim		 Y. Karolia Assistant Joint Treasurer
Ebrahim
A Laher		 Office Bearer
Yusuf H Pandor Office Bearer
Ahmed
G Maniyar		 Office Bearer
Other executive members:
Hafez Khalid A. Daji Rashid E.Soni Gulam Y. Laher
Ebrahim G. Karolia Zakir Soni Suleman MS. Motala
M. Hanif A. Mayet Yahya YAkudi Mohsin A Pandoor
Ebrahim G. Laher Mohammed
Ali		 Karolia Abdulhai F.Rajah
Anishahmed
i. Mayst		 Hanif Vallimulla Ahmed Navsarkar
Yusuf M. Kayat (Retired) Zakir Ahmed I.Lunat
Hafez Mohamed
Ali		 Rawat Irnran Seedat
Key Staff: Madrasah
Head Teacher:		 Z. Akudi
Advisers: Bankers: Virgin Money (Yorkshire Bank Pic), Lloyds Bank Pic, HSBC Bank Pic
Accountants: Forrest Burlinson
20		 Owl Lane, Dewsbury, WF12 7RQ
Solicitors: Disken 8 Co
20		 Bond Street, Dewsbury, WF13 1AT
Independent Examiner: Ebrahim
Suleman
ACA
Purpose and activities
The trustees
confirm that they		 have referred to the guidance contained in the Charity Commission's general guidance
on public benefit when reviewing the charity's aims and objectives and in planning future objectives, and have oomplied
with the Charities Act.
The purposes ofthe charity are:
~ The advancement ofthe Islamic faith primarily
in		 Mount Pleasant,
Batley and		 its surrounding areas by all
means consistent
with		 the teachings ofthe Quran and Hadith as interpreted by the Deobandi school of
thought,
and
in particular		 by the provision
and maintenance		 of Masjid (place ofworship)
and		 Madrasah
(place oflearning).
Our aims are:
~ Carrying
out religious,		 educational, social, civic, charitable, literary, research and visits from other
faiths to the trust.
~ Strengthening
unity		 and relations amongst
Muslim		 communities
and Non-Muslim		 communities promoting
harmony
and a cohesive society through
interfaith		 work.
~ To support agencies and individuals
and other charitable		 organisations involved in charitable work and the
relief ofpoverty or other social needs.

Unrestricted Restricted Total Total
funds funds funds funds
Notes 2021 2021 2021 2020
6 6 6 6
Income and endowments from:
Donations 98,452 98,452 114,388
Grants 33,943 47,382 81,325 125,497
Charitable
activities		 82,965 508,709 591,674 565,200
Trading activities 43,578 43,578 28,067
Investment:
bankinterest		 71 71 257
Total income 259,009 556,091 015 100 833409
Expenditure
on:
Charitable
activities
Masjid 6 22,565 22,565 36,839
Madrasah 7 607,944 607,944 626,794
Darul-Arqum 8 189,647 189,847 172,272
Charitable
donations		 9 700 130 830 2,000
Trading
activities		 10 13,120 13,120 25,419
Other activity costs 11 13,989 1,177 15,166 10,609
Total expenditure 50,374 799,098 849,472 873,933
Net income/(expenditure) 208,635 (243,007) (34,372) (40,524)
Transfers 20 (277,449) 277,448
Net movement
in funds		 13,20 (68,814) 34,441 (34,373) (40,524)
Reconcilliation
offunds:
Total funds brought forward 2,466,164 277,261 2,743,425 2,783,949
Fund funds carried forward 3,397,300 311,702 2,709,052 2,743,425
AS AT 30SEPTE MBER 202 1
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2021 2020
Notes E
FIXEDASSETS:
Tangible assets 16 1,754,793 1,754,793 1,889,187
~ERRERTSSSETSr
Stock 76,289 76,289 63,000
Debtors &Prepayments 349 16,316 16,665 13,109
Cash at bank and in hand 18 570,482 348,231 918,713 824,486
Total current assets 647,120 364,547 1,011,667 900,595
LIABILITIES:
Creditors
falling due
within one year 19 4,562 52,845 57,407 46,357
Net current assets 642,558 311,702 954,260 854,238
NET ASSETS: 2,397,351 311,702 2,709,053 2,743,425
FUNDS OF THE CHARITY: 20
General purposes fund 336,325 336,325 301,320
Property fund 1,754,793 1,754,793 1,889,187
Madina
Masjid fund		 306,233 306,233 275,657
Madrasah
Fund		 25,000 25,000 25,000
Darul-Arqum
Fund		 240,539 240,539 204,921
Kind Connections 897 897 2,074
Musalla
Fund		 4,026 4,026 4,026
Masjid Roof Fund
Madrasah
Carpet		 Fund
Wudhu
Khana (washrooms)		 Fund 41,240 41,240 41,240
2,397,351 311,702 2,709,053 2,743,425
Total Total
2021 2020
Notes K
Cash flows from operating activities 22 94,227 84,727
Purchase of property,
plant and equipment
Change
in cash and cash equivalents		 in the reporting period 94,227 84,727
Cash and cash equivalents at the beginning ofthe period 824,486 739,759
Cash and cash equivalents at the end ofthe period 918,713 824,486
Reconciliation
ofcash and		 cash equivalents
Bank and cash in hand 918,713 824,486
Total cash and cash equivalents 918,713 824,486
Accounting
Policies
The Charity is a public benefit entity as defined
by FRS 102.
The principal
accounfing
policies adopted, judgements
and key sources ofestimation		 uncertainty in the
preparation
ofthe financial statements
are as follows:
Basis ofpreparation
ofaccounts
The accounts are prepared
under the historical cost convention
and include the results ofthe		 charity's
operations
which are described
in the Trustees'
Report and all ofwhich are continuing.
The accounts have been prepared
in accordance
with the Statement ofRecommended		 Practice: 'Accounting
and Reporting
by Charities
preparing
their accounts
in accordance
with the Financial		 Reporting Standard
applicable
in the UK and Republic of Ireland (FRS 102)', applicable
regulations,
and		 the Charities Act2011.
The financial statements
are prepared
in sterling,
which is the functional
currency of
amounts
are rounded
to the nearest f.		 the charity and monetary
1.2 Funds structure
Restricted
funds are funds which are to be used
in accordance
with specific restrictions		 imposed by the donor,
legator, grant provider,
or trust deed.
Restricted
funds are those relating
to monies donated
and fees collected
in running		 and supporting
the
Madressa
and Darul-Arqum,
as well as appeals and donations
for specific purposes		 explained in the notes below.
Unrestricted
income funds comprise those funds which the trustees are free to use for any purpose
in the
furtherance
ofthe charitable objects. Unrestricted
funds include designated
funds where		 the trustees,
at their
discretion,
have created a fund for a specific purpose.
Designated
funds are the Property
Fund that represents
the 'bricks-and-mortar'
ofassets that		 would have to be
disposed offor these funds to be realised and the Madina
Masjid fund which is the operating		 capital ofthe Masjid.
1.3 Income
All incoming
resources are recognised once the charity has entitlement
to the resources,		 it is certain that the
resources
will be received
and the monetary
value of incoming
resources can be measured
with		 sufficient
reliability
and are stated before all expenses.
1.4 Expenditure
Liabilities are recognised as resources expended as soon as there is a legal or constructive
obligation
committing
the charity to the expenditure.
All expenditure
is accounted
for on an accruals basis		 and has been
classified under headings
that aggregate
all costs related to the category.
Where expenditure
has been allocated between activities this has been done on the		 basis of the utilization of
facilities approximating
to the amount ofspace occupied.
All expenditure
is shown
inclusive of VAT which the charity is not entitled to reclaim.
1.5 Allocation ofoverhead
and support costs
Overhead
and support costs have been allocated as included
in note 12below.
Tangible fixed assets for use by the charity and depreciation
Tangible fixed assets for use by the charity are stated at cost less depreciation.
Depreciation
is provided at rates calculated
to write offthe cost or valuation
offixed		 assets less their estimated
residual
value over their expected useful lives on the following bases:
Land
NIL
Buildings
straight
line over 25years
Fixtures,
Fittings
& Equipment
straight
line over 5 years
1.7 Stock
Stocks are stated at lower ofcost and estimated
selling price less costs to complete		 and sell. Cost comprises
direct materials
and, where applicable,
other direct costs incurred
in bringing
the stocks		 to their present condition.
1.8 Debtors and prepayments
Trade and other debtors are recognised at the settlement
amount due after any discount.
Prepayments
are the amount ofexpenditure
prepaid as at the period end after taking		 account ofany discount.
1.9 Creditors and provisions
Creditors and provisions are recognised
where the charity has a present obligation as a		 result ofa past
transaction
or event that will probably
result
in the transfer offunds and the amount due		 to settle the obligation
can be measured
or estimated
reliably, these are recognised
after any discount due.

2 Donations
and gifts
Unrestricted Restricted 2021 2020
Funds Funds Total Total
6 6 6 5
General
donations		 98,452 98,452 109,793
Kind Connections 4,595
Madrasah
Carpet fund
Masjid Roof fund
98,452 98,452 114,388
3 Grants
Unrestricted Restricted 2021 2020
Fundsf Funds
6		 Total
6		 Total
8
KMC - Covid-19 Grant 33,943 33,943 25,000
HMRC JRS Funding 47,382 47,382 100,497
33,943 47,382 81,325 125,497
4 Income from charitable activities
Unrestricted Restricted 2021 2020
Funds Funds Total Total
Members fees 71,501 71,501 74,456
Madrasah fees 317,771 317,771 303,449
Bookshop (Kutub-Khanaj income 9,770 9,770 8,429
Darul-Arqum
funding		 179,071 179,071 169,159
Darul-Arqum
other income		 2,097 2,097 1,512
Hall booking and equipment hire 3,745 3,745 5,489
Marriage fees 2,945 2,945 955
Income from solar panels 3,064 3,064
Kafan Fee 1,710 1,710 1,751
Insurance
Claim
Madrasah
other income
508,709 591,674 565,200

Income from charity trading
activit		 ies
Unrestricted Restricted 2021 2020
Funds Funds Total Total
Islamiyah
Series Publications		 43,578 43,578 28,067
43578 43.578
Madlna Masjid costs
Unrestricted Restricted 2021 2020
Funds Funds Total Total
lrlsurallce 2,802 2,802 2,853
Heat and light 11,261 11,261 10,741
Repairs and renewals 1,731 1,731 13,402
Miscellaneous
expenses		 330 330 1,060
Printing,
postage and		 stationery 66 66 165
Water rates 599 599 2,842
Support costs (note 12) 5,776 5,776 5,776
22,565 22,565 36,839
Madrasah costs
Unrestricted Restricted 2021 2020
Funds Funds Total Total
Wages and national insurance 423,210 423,210 433,951
Insurance 4,202 4,202 4,280
Heat and light 22,674 22,674 17,044
Repairs and renewals 17,639 17,639 20,714
Madrasah
(carpet) expenses		 29,660
Madrasah
Wudhu
Khana expenses
Printing,
postage and		 stationery 1,505
Business rates 20,121 20,121 6,801
Water rates 2,019 2,019 3,713
Telephone 729 729 1,158
Teaching materials 0
Bookshop purchases 8,127 8,127 5,895
Management
software		 2,400 2,400 3,000
Miscellaneous
expenses		 0 135
Professional
fees
Madrasah
Prizes		 7,885 7,885
Support costs (note 12) 98,938 98,938 98,938
607,944 607.944 626,794
8 Darul-Arqum costs costs
Unrestricted Restricted 2021 2020
Funds Funds Total Total
Wages and national insurance 130,202 130,202 115,800
Staff training 1,309 1,309 779
Repairs and renewals 14,608 14,608 13,224
Printing,
postage and		 stationery 231 231 912
Business rates
Telephone 162 162 238
Teaching materials 7,660 7,680 4,683
Miscellaneous expenses 1,961 1,961 1,215
Professional
fees		 414 414 452
Support costs (note t2) 33,280 33,280 33,280
Depreciation - fixtures & fittings 1,689
189,847 189,847 172,272
9 Charitable
donations
Unrestricted Restricted 2021 2020
Funds Funds Total Total
8 2 6
Mid Yorkshire NHS 2,000
Kirkwood
Hospice		 700 700
One Nation 130 130
700 130 830 2,000
10 Expenditure
on trading		 activities
Unrestricted Restricted 2021 2020
Funds Funds Total Total
8 2
Publishing
costs		 13,007 13,007 25,404
Bank charges 113 113 15
13,120 13,120 25,419
11 Other activity costs
Unrestricted Restricted 2021 2020
Funds Funds Total Total
Repairs and renewals 12,363 12,363 5,838
Business rates 614 614 745
Printing,
postage and		 stationery
Telephone 697 697
Miscellaneous expenses 315 315 1,505
Kind Connections Expenses 1,177 1,177 2,521
13,989 1,177 15,166 10,609

Support cos ts
Property Admin
&
costsf governance
f		 Total
f
Masjid 4,876 900 5,776
Madrasah 97,138 1,800 98,938
Darul-Arqum 32.380 900 33,280
134,394 3,800 137,994
Support costs - prior year
Property Admin
&
costsf governance
f		 Total
f
Mas)id costs 4,676 900 5,776
Madrasah costs 97,136 1,800 98,938
Darul-Arqum costs 32360 906 33.280
134394 3600 13T994

2021 2021 2020
This is stated after charging: Totalf Totalf
Depreciation 134,394 136,083
Independent Examiner for services of: -examination 1,710 1,710
-accountancy 1,690 1,890
14 Staff costs
The average monthly number ofstaff employed by the group during the reporting period and an estimate ofthe
full-time
equivalent		 (FTE)number ofstaff:
Average no. FTE no. Average no. FTE no.
2021 2021 2020 2020
Madrasah 81 33 73 30
Darul-Arqum 18 13 18 13
91 43
2021 2020f
Wages and salaries Madrasah 422,920 428,873
Darul-Arqum 130,011 113,644
Pension contributions Madrasah
Darul-Arqum
Social security costs Madrasah 290 5,077
Darul-Arqum 191 2,166
553,412 549,750
16 Tangible Fixed Assets
Freehold Fixtures
Land and and
Buildings Fittings Totalf
Cost
At 1 October 2020 3,659,832 101,147 3,760,979
Additions
Disposals
At 30September 2021 3,659,832 101,147 3,760,979
Depreciation
At 1 October 2020 1,770,645 101,147 1,871,792
Charge for the year 134,394 134,394
On disposals
At 30September 2021 1,905,039 101,147 2,006,186
Net book value
At 30September 2021 1,754,793 1,754,793
At 30September 2020 1,889,187 1,889,187
17 Stock Unrestricted Restricted 2021 2020
Funds Funds Total Total
as restatedf
Stock ofsyllabus books 76289 76289 63,000
18 Cash at bank and in hand Unrestricted Restricted 2021 2020
Funds Fundsf Total Totalf
Cash at bank 569,072 343,388 912,460 816,867
Cash in hand 1,410 4,843 6,253 7,619
570,482 348,231 918,713 824,486
19 Liabilities Unrestricted Restricted 2021 2020
Fundsf Funds
f		 Total Totalf
Creditors and accruals 4,562 37,528 42,090 30,369
Prepaid income 12,931 12,931 15,385
Taxes and social security costs 2,386 2,386 603
4 562 52845 57407 63

Analysis ofnet asse ts be tween fund s
Unrestricted Unrestricted Unrestricted Restricted Total
General Property Other Funds Funds
Fundsf Fund
E		 Funds
E		 f
Tangible lixed assets 1,754,793 1,754,793
Current assets 340,587 - 306,233 364,547 1,011,667
Creditors falling due within one year 4,562 52,845 57,407
336,325 1,754,793 306,233 311,702 2,709,053
Analysis ofnet assets between funds - previous year
Unrestricted Unrestricted Unrestricted Reslricled Total
General Property Other Funds Funds
Fundsf Fund Funds
2
Tangible fixed assets 1,889,187 1,889,187
Cunenl assets 306,989 - 275,657 317,949 900,595
Creditors falling due within one year 5,669 40,688 46,357
301320 1889187 275857 277,261 2 743,425
Reconciliation
of net		 movements in funds to net cash flow from operating
activities
Total Total
2021 2020
6 6
Net movement
in funds		 (34,372) (40,524)
Add back depreciation charge 134,394 136,083
Decrease (increase) in stock (13,269) (11,481)
Decrease (increase) in debtors (3,555) 7,654
Increase (decrease) in creditors 11,049 (7,005)
Net cash used in operating activities 94,227 84,727