2022-09-30-accounts - Mount Pleasant Islamic Trust

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			Page
Trustees' report		1	to 4
Independent examiners'	report
Statement offinancial activities
Balance sheet
Statement ofCash Flows
Notes to the accounts		9to16

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
	Gulam A Maniyar
	Abdul A Petal
	Yusuf S.Petal
	Yusuf Aswat
Trustees I	Office Bearenn
	Mohmad Faruk A. Dabhad				Chair
	Mohammed Nadim Y.			Karolia	Vice Chair
	Yusuf I.Lunat				General Secretary
	Muhammad H. Mayst				Assistant	Joint Secretary
	Ebrahirn A Laher				Assistant	Joint Secretary
	Yusuf H Pander				Madrasah	Secretary
	Ahmed SSoni				Treasurer
	Vashiullah S Bodiyat				Assistant	Joint Treasurer
	Nazir S Lorgat				Assistant	Joint Treasurer
	Yousuf C. Mulla				Office Bearer
	Mohsin A Pandoor				Office Bearer
	Suleman MS. Motels				Office Bearer
Other executive members:
	Hafez Khalid A. Daji				Rashid E.Soni			Gulam			Y.Laher
	Ebrahim G. Karolia				Zakir Soni			Abdul			Rehman YMayst
	Suhail Mayst				Yahya YAkudi			Zunaid			A. Katharada
	Ebrahim G. Laher				Moharnrned Ali Karolia				Ismail		H. Mamaniat
	Anish i. Mayst				Hanif Vallimulla				Fazal Ahmed Ali Novsarka
	Imran Seedat				Zakir Ahmed		I.Lunat	Moose Revet
	Hafez Mohamed	Ali	Rawat		Ismail Lunat
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
	Solicitonn			Disken	&Co	20	Bond Street,	Dewsbury,		WF13 1AT
Independent	Examiner:			Ebrahim	Sulernan ACA

			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	2022f	2022f	2022f	2021f
Income and endowments	from:
Donations			183,796		183,796	98,452
Grants			4,000	0	4,000	81,325
Chariiabie activities			94,792	564,375	659,168	591,674
Trading activities			60,295		60,296	43,578
Investment: bankinieresi			94		94	71
Total income			342,978	564,376	907,354	815,100
Expenditure on:
Charitable activities
Masjid		6	73,831		73,831	22,555
Madrasah		7		626,839	626,839	607,944
Darul-Arqum		8		201,882	201,882	189,847
Charitable donations		9	1,000		1,000	830
Trading activities		10	37,641		37,641	13,120
Other activity costs		11	25,068		25,068	15,166
Total expenditure			137,540	828,721	966261	849472
Net incomei(expenditure)		12	205,438	(264,345)	(58,907)	(34,372)
Transfers		20	(270,528)	270,528
Net movement in funds		13,20	(65,090)	6,183	(58,907)	(34,372)
Reconcilliation offunds:
Total funds brought forward			2,397,351	311,702	2,709,053	2,743,424
Fund funds carried forward			2 332 261	317889	2650 146	2709052

AS AT 30SEPTEMBER 20	22
			Unrestricted	Restricted	Total	Total
			Funds	Funds	Funds	Funds
					2022	2021
		Notes			6	6
FIXEDASSETS
Tangible assets		16	1,620,399		1,620,399	1,754,793
~CRRE~NT A Ega:
Stock			86,450		86,450	76,289
Debtors &Prepayments			291	22,878	23,169	16,665
Cash at bank and in hand		18	630,036	336,066	966,102	918,713
Total current assets			716,777	358,944	1,075,721	1,011,667
Creditors falling due
within one year		19	4,915	41,059	45,974	57,407
Net current assets			711,862	317,885	1,029,747	954,260
NET ASSETS:			2,332,261	317,885	2.656,446	2,709,053
F ND FTHEC		20
General purposes fund			372,559		372,559	336,325
Property fund			1,620,399		1,620,399	1,754,793
Madina Masjid fund			339,303		339,303	306,233
Madrasah Fund				25,000	25,000	25,000
Dsrul-Arqum Fund				266,234	266,234	240,539
Kind Connections				897	897	897
Musaga Carpet Fund				4,026	4,026	4,026
Wudhu Khane (washrooms)	Fund			21,728	21,728	41,240
			2,332,281	317,885	2,650,146	2,709,053

					Total	Total
					2022	2021
				Notes	8
Cash flows from operating	activities			22	47,389	94,227
Purchase of property, plant and equipment
Change in cash and cash equivalents		in the	reporting	period	47,389	94,227
Cash and cash equivalents	at the beginning		ofthe period		918,713	8&,486
Cash and cash equivalents	at the end	ofthe	period		966,102	918,713
Reconciliation ofcash and	cash equivalents
Bank and cash in hand					966,102	918,713
Total cash and cash equivalents					966,102	918,713

2	Donations	and gifts	and gifts	and gifts
							Unrestricted	Restricted	2022	2021
							Funds	Funds	Total	Total
							8	8	8	8
	General donations						183,796		183,796	98,452
							183,796		183,796	98,452
3	Grants
							Unrestricted	Restricted	2022	2021
							Funds	Funds	Total	Total
							8	8	6	6
	KMC Grant						4,000		4,000	33,943
	HMRC JRS		Funding					0	0	47,382
							4,000	0	4,000	81,325
4	Income from			charitable	activities
							Unrestricted	Restricted	2022	2021
							Funds	Funds	Total	Total
	Members fees						74,371		74,371	71,501
	Madrasah	fees						359,326	359,326	317,771
	Bookshop	(Kutub-Khana)			income			10,753	10,753	9,770
	Darul-Arqum			funding				191,905	191,905	179,071
	Darul-Arqum			other income				2,392	2,392	2,097
	Hall booking		and equipment			hire	17,536		17,536	3,745
	Marriage fees						1,920		1,920	2,945
	Income from		solar panels							3,064
	Kafan Fee						965		965	1,710
							94,792	564,376	659168	591 674

5	Income from charity trading activities	Income from charity trading activities
			Unrestricted	Restricted	2022	2021
			Funds	Funds	Total	Total
	Islamiyah Series Publications		60,296		60,296	43,578
			60,296		60,296	43,578
6	Madina Masjid costs
			Unrestricted	Restricted	2022	2021
			Funds	Funds	Total	Total
	Insurance		2,389		2,389	2,802
	Heat and light		15,010		15,010	11,261
	Repairs and renewals		44,769		44,769	1,731
	Miscellaneous expenses		3,390		3,390	330
	Panting, postage and	stationery			0	66
	Water rates		2,497		2,497	599
	Support costs (note 12)		5,776		5,776	5,776
			73,831		73,831	22,565
7	Madrasah costs
			Unrestricted	Restricted	2022	2021
			Funds	Funds	Total	Total
	Wages and national	insurance		431,665	431,665	423,210
	Insurance			3,584	3,584	4,202
	Heat and light			21,745	21,745	22,674
	Repairs and renewals			11,946	11,946	17,639
	Madrasah Wudhu Khana expenses			19,512	19,512
	Printing, postage and	stationery		417	417
	Business rates			13,418	13,418	20,121
	Water rates			4,295	4,295	2,019
	Telephone			796	796	729
	Teaching materials			652	652
	Bookshop purchases			7,307	7,307	8,127
	Management software			2,400	2,400	2,400
	Miscellaneous expenses			839	839
	Madrasah Prizes			9,325	9,325	7,885
	Support costs (note 12)			98,938	98,936	98,938
				626,839	626,839	607,944

8	Dural-Arqum costs	Dural-Arqum costs	Dural-Arqum costs
					Unrestricted	Restricted	2022	2021
					Funds	Funds	Total	Total
	Wages, Nl and	pension		costs		148,870	148,870	130,202
	Staff training					701	701	1,309
	Repairs and renewals					4,750	4,750	14,608
	Printing, postage and stafionery					652	652	231
	Telephone					172	172	162
	Teaching materials					11,111	11,111	7,680
	Miscellaneous	expenses				2,248	2,248	1,961
	Professional fees					98	98	414
	Support costs	(note 12)				33,280	33,280	33,280
						201 882	201,882	9999
9	Charitable donations
					Unrestricted	Restricted	2022	2021
					Funds	Funds	Total	Total
						6	6	6
	Forget Me Not	Chrildrens		Hospice	1,000		1,000	700
	One Nation							130
					1,000		1,000	830
10	Expenditure on trading			activities
					Unrestricted	Restricted	2022	2021
					Funds	Funds	Total	Total
	publishing costs				37,611		37,611	13,007
	Bank charges				30		30	113
					37,641		37,641	13,120
11	Other activity	costs
					Unrestricted	Restricted	2022	2021
					Funds	Funds	Total	Total
	Repairs and renewals				17,086		17,086	12,363
	Business rates				1,237		1,237	614
	Printing, postage and stationery				150		150
	Telephone				456		456	697
	Miscellaneous	expenses			3,967		3,967	315
	Syllabus sundries				2,172		2,172
	Kind Connections		Expenses					1,177
					25068		25 068	15,166

Support c	os	ts
						Pmperly	Admin 8
						costs	governance	Total
						E	E	E
Masjid						4,876	900	5,776
Madrasah						97,138	1,800	98,938
Darul-Atqum						32380	900	33480
						134,394	3,600	137994
Support costs - prior year
						Property	Admin &
						costsf	governance	Total
Masjid costs						4,876	900	5,776
Madrssah	costs					97,138	1,800	98,938
Carol-Arqum		costs				32380	900	33280
						134394	3600	137994
Net movements			in	funds for the year
								2022	2021
This is stated		after		charging:				Total	Total
								E	E
Depreciation								134,394	134,394
Independent		Examiner			forservices of:	- examination		1,710	1,710
						-accountancy		1,890	1,890
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.
						2022	2022	2021	2021
Madrasah						76	33	81	33
Darul-Arqum						16	13	18	13
						92	46	gg	46
						2022		2021
						E		E
Wages and	salaries				Madrasah	429,218		422,920
					Darul-Arqum	146,047		130,011
Pension contributions					Madrasah	119
					Darul-Arqum
Social security costs					Madrasah	2,328		290
					Darul-Arqum	2,823		191
						580,535		553,412

16	Tangible Fixed Assets	Tangible Fixed Assets
			Freehold		Fixtures
			Land and		and
			Buildingsf		Fittings	Totalf
	Cost
	At 1 October 2021		3,659,832		101,147	3,760,979
	Additions
	Disposals
	At 30September	2022	3,659,832		101,147	3,760,979
	Depreciation
	At 1 October 2021		1,905,039		101,147	2,006,186
	Charge for the year		134,394			134,394
	On disposals
	At 30September	2022	2,039,433
	Net book value
	At 30September	2022	1,620,399
	At 30September	2021	1,754,793			1,754,793
17	Stock		Unrestricted	Restricted	2022	2021
			Funds	Funds	Total	Total
						as restatedf
	Stock ofsyllabus	books	86,450		86,450	76,289
16	Cash at bank and in hand		Unrestricted	Restricted	2022	2021
			Funds f	Funds f	Total f	Totalf
	Cash at bank		622,301	333,993	956,294	912,460
	Cash in hand		7,735	2,073	9,808	6,253
			630,036	336,066	966,102	918,713
19	Liabilities		Unrestricted	Restricted	2022	2021
			Funds f	Funds f	Total f	Totalf
	Creditors and accruals		4,915	34,265	39,180	42,090
	Prepaid income			14,112	14,112	12,931
	Taxes and social	security costs		(7,318)	(7,318)	2,386
			4,915	41,059	45,974	57,407

Analysis	of net	asse	ts	be	tween fu	nds
						Unrestricted	Unrestricted	Unrestricted	Restricted	Total
						General	Property	Other	Funds	Funds
						Funds	Fund	Funds
						E	2	2
Tangible fixed assets							1,620,399			1,620,399
Current assets						377,474	-	339,303	358,944	1,075,721
Creditors	falling	due within			one year	4,915			41 059	45974
						372,559	1,620,399	339,303	317,885	2,650,146
Analysis	ofnet assees bebveen funds - previous year
						Unrestricted	Unrestricted	Unrestricted	Reslricted	Total
						General	Pmperty	Other	Funds	Funds
						Fundsf	Fund 6	Funds	f
Tangible	fixed assets						1,754,T93			1,754,793
Cunent assets						340,887	-	306,233	264,547	911,667
Creditors	failing	due	within		one year	4562			5 845	57407
						336,325	1 754 793	306233	211702
Reconciliation		ofnet		movements		in funds to net cash flow from operating activities
								Total		Total
								2022		2021
								6		6
Net movement		in funds						(58,907)		(34,372)
Add back	depreciation			charge				134,394		134,394
Decrease	(increase)		in	stock				(10,161)		(13,289)
Decrease	(increase)		in	debtors				(6,504)		(3,555)
Increase	(decrease)		in	creditors				(11,433)		11,049
Net cash	used	in operating			activities			38		94,227