|||||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|
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