CHARITY REGISTRATION NUMBER.. 701689 Noor Ul-lslam Mosque & Community Centre Unaudited Financial Statements For the year ended 31 December 2021 SAK2020 LTD. Chartered Certified Accountants Broadway House Broadway Cardiff CF24 1 PU
Noor Ul-lslam Mosque & Community Centre Financial Statements Year ended 31 Dacember 2021 Page Twstees, annual report (incorporating the directorfs report) Independent examinerfs report to the ttustees Statement of financial activities (including income and expenditure account) Statemenl of financial position Notes lo the financial statements The followlng pages do not forni part of tho financial Statements Detailed statement of financial adivrties 13 Nots8 to the detailed statement of financial activities 14
Noor Ul-lslam Mosque & Community Centre Trust•os' Annual Report (Incorporating the Director's Report) Year ended 31 December 2021 The trustees, present their report and the unaudipd fjnancwl stateryts of the charity Ihe year ended 31 DeCem1r 21r21. Referenee and administrall¥o detail¥ Reg18t•Ted charfty nam• NcK>r ur$laM Mosque & Community Centre 701889 Charlty r•gl8tration number Company regl8tratlon number Prlnclpal offke and reglstefed 17 mar Street ofllco Buletown Cardiff CF10 SHH UK 7h• tw$t9 MrOIYus MrA l Yusul Mr A Yusul Mr A M Bashir Mr M A D8hlr Ind•p•ndent examlnor SAK2020 Lld. BILdWaY HoLbse BroBdway Cardiff CF24 1PU ObJectlv•• and actlvltle• The Otl8clfve of the Noor Uplslam )Sque 8nd Community Centre is to serve the bcal Muslim Communlty pfimarity as o pl8co ol wt)rship and relgious teachings. OD the daily basis the building proviiles and lacilbtales worshippirvJ facih'ties kn local peop to wactice thoir Teliqion in homiony in Cl9regatIon or as in(lividuo1. R¢¥l¢w ol cullural centre Str4en £Fays o week young chihsren between the age of 5 arrfl 14 e to t* laught ihe recilalion of Hoty Qufan in ArgbK and atrt)ul their ligS and cultural beliets and praclice in En9ftsh. There are 200 odd chikjren Tegistered wrth Noor UkIarn M03que Tr buiklin9 is also used by teenager and the o1(lerly to hoki tolks 8boul education, eMtyOynl. training. sport aTrJ issues in genwal affectlrrfJ their (Jaity Ir¥es. As and when requested Noor V14sFam Mosque & Comnwnity Centre organises aThJ facllilies Faith visit wtMJrammes schods. Plans for futuro periods The present building c4nnol calftr Ihe needs of the 9rcwing CA)mmunity in the area. Management planning to build an extension lo inttease the rrwue caiiaty.
Noor U14slam Mosque & Community Centre Tru8tee8' Annual Report {Incorporatin9 the Directorfs Report) {¢oDllnvedJ Year ended 31 December 2021 Small company provislons This rep has be8n prepared in ac(x)rdan with the provisKKbS applKabte to companies enlilled to Ihe small Compan exernpn. Tre Iru8tees' annual report was apwovod on 3 J.- .l¢r.Zo.ZLand signed on behall of the boa(d of trusiees ty.. Mr O l Yusuf Trustse Mr A l Yusuf
Noor Ul-lslam Mosque & Community Centre Independent ExamineV8 Report lo the Trustees of Noor Ul-jslam Mosque & Community Centre Year ended 31 December 2021 repxl to the trustees on our examinatKJn of the financial stalennls ol Noor Uklslam Mosque & Community Centre Ilhe charity.) lor the year ended 31 Decemter 2021. Rosponslbllltles and ba818 of report As the charivs trus18es you are iesponsble for the prepara1h ol the account. The charity's Iruslees Cth6ider an audrt is nol required lor Ihe yoar lundeJ $43 (3) of the Charhles Acl 1993 Ilhe Act)11 bs our respcnsibility lo Examine the accoLnls <undeT $43 {3118l ol the 1993 A¢tl Folh)w the procedures laid <knwn In It Gerwal Directfsns gNen by the Charity Comissionefs under seclkn 4317) {b) ol the Acl, and To Slate whether particular matters l)ave come to our 8ttenllon. Indopendent examlner's 8tstement In Conne¢tSon wrth our exarrinalrftr. no mattw has come lo our allenlion'lil which glven us reasonable couse lo believe that in any material resp¢1 the requiiements. lo keep accounting recoTds in accoidance wrth sectlon 41 rf th8 Acl; and lo ppare account whh 8rd wilh Ihe 8ccwnting record and lo Compty with Ihe accounting requifemenls of the ACL have not been mel lo whh in our on10ft. attention Shou be drawn in uder lo enable understsndiThJ of the accounts lo be leached. o*L 2020 Ltd. Chartered Certlfied Accountants Broadway House Broadway Cardiff CF24 IPU
Noor Ul-lslam Mosque & Communlty Centre Statsment of Financial Activities (including income and expenditure account) Year •nd8d 31 December 2021 2021 Unrestricted funds Total funds Total funds 2020 Note Income and endowm•nts Donallons and Wies Investrrnnt incorre 58.082 39.186 58.082 39.186 43,591 16,720 60.311 Total Incom• 97268 97.268 Expendlture Expensjilure on charltable aL#lvllles Total expenditure 73.464 73,465 73.465 49.140 49,140 Net income and not mo¥omont In lunds 23,804 23.803 11,171 R•conciliation of funds Total Ivnds brought fOard Total lund• carrled fonvard 951,627 975,431 951.827 975.431 940.456 951.626 The SlaleftnI of finar181 xtlvklies Includes all gal and losses recogn1 In Ihe year, Al Income and expendiluie derr¥8 from cont6nuiNJ athit*8. The not•s on p•ge$ 6 to 11 form ofthes• Ilnanclal $tst¢men
Noor Ul-lslam Mosque & Community Centre Statement of FinancSal Position 31 December 2021 2Q21 2IY20 N¢t Fixed agts Tangible W assets 11 897,779 900,963 Current 08•ots Cash al bank and kn har 77.651 77,651 975,430 50,664 Net curfent a8sets Total amet8 les8 cufT•nt Ilabilitles 951,627 Funds of the CrIty Unreslricted fttnds 975.431 975,431 951.626 951,628 Tolal charlty lund6 13 For the year endlng 31 December 2021 Ihe d)arity bfds ented to extrnyion from 8udll under Section 477 of the Ccmpanies Act 21x6 r81aling to small coryanies. Tru8lees' reSp0n6knrrtJ'. The members have Th)1 required the covr¢)any lo obtain an audit of it8 ftn8n¢ial stal&menls lor Ihe year in que8tJn in accordance wllh seCtn 476; The trustees ackn¥ge their Tespon6ibllllb8 for comptying wrth Ihe requlrements of the Acl with Tespecl lo accounllng rerdS and the PparatIOn of financral $lalemenl$. These finan¢i81 slateffthts have been preped fft a¢dance with the yO¥{Si0n$ applScabl8 to C(Ynpanle8 6utye¢t lo the small companles, regime. The68 fln8nclal slalemenl8 were approved by the bowd ol Ifuslees arKI authcff5sed issue on ..3 k. Io.2oLZ. . , and are sned behamolthe board by: Mro l Yusuf Tnrntee Mr A l Yusuf Trustee Thè n•¥ on page$ 6 to 11 fomi part of Ihese financial slatompnts,
Noor Ul-lslam Mosque & Community Centre Notss to the Financial Statements Year ended 31 December 2021 Gengral inlormati¢)n The Charity Is regled n England and Vdte8 the Jdress of Ihe register office 1$ 17 Maria Street, Butet(r•vn.Caftliff CF10 SHH. St•tem•nt of compliance These fm8nckg1 slatemenls hwe ten wepared tn c£mphance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Rewblic of IrelaThl'. Ihe Statement ol Recomrnended Practice ap1¢ale to thari15es preparir& Iheir accounts ¥1 accordance with the Financlal Reporting SlaNlard applKab in UK and Repubk of Ireland {FRS 102) (Chariltes SORP IFRS 102)) and the Companies Act 2006. Accountlng poll¢lo• Ba81• of Pfep•ration The financial slatemts have teen prepared on the hlstorfc31 cost bast8. a8 modffied by the revalvalion of certain financ assets and liabililies and inveslmenl propprti8s measured at fair vol thrcwh inwnw or expendrture. The finan¢iel slateentS are wepared In slerllng, whrh is the functijnal currency of the entity. Golng ¢oncem There are no malerHI ertaInlieS about the ¢h8rity'J abilty lo Cont•. Fund aOUntIng Unresirlcled lunds are available for u80 81 the dlscrelit)n ol the trustee8 lo furiher any ol Ihe harity's purposes. D&Sn81ed funds unfeslrrted funds eam)arked by Iruslees for partlcular future woJe¢t or commilmenL R8slricted lunds are sub lo re6trkt)n8 on thelr expenditur8 deCTed by the donor or through the terms ol an appeal, and fal into of lr subdasses.. restricted income funds or endowment lunds.
Noor Ul-lslam Mosque & Community Centre Notes to the Financial Ststements {¢onth7u Year ended 31 December 2021 Accountlng pollcles f¢onnts• Incomlng re80ur¢es Atl incoming resour$ are included in the slatemenl of financial activit when enlrtlement has passed to the charty.. il is probable that the economic benefits associated with the transaction will flow lo the charty and the amount can be reliabty nwsured. The followng specific pleS are applied to particular tegorieS of yKome: me from donatK)ns or grants is fecognised when there evhjence of enlltlement lo the gift, relp1 probable and ts aff#)unl can be ffa$ured reliabty. gacy Income ks recognised when receipl ig prc4)able and enliilemenl 18 established. i10me from th)naled goods Is measured al Ihe lair value of Ihe )0d8 unl¢s5 this is wlwractical lo measure reliabty. in whh case the value Is derwed from the cost lo the donor or the eslknaled resale vak. Donated la111$ and service8 8re re¢oonlsed in the coun1$ when received rf the value can te reli8bty nwsured. No amourts are Included for the conlfitxjlion ol general volunteers. income from conlracl8 for Ihe suppty of selee5 is wnised wth Ihe detivery of the contrted service This is classifd as unreslitled lunds unless there 13 a contractual requirement for il to be spent on a partlcut¥ PUTpc6e aThJ returned rf unspfrnl, in whh c8se It may be re9arded as ie$lricled. Resourc exp•nded Expenditu recognised M an ac¢ruals basi3 as a liaknlty is incur. ExpeIlure includes any VAT which cannot be lully recovered, and Is ¢ia$srfied under headings of Ihg statement ol financlal aclivtties to il relates.. expenollure on raL81ng fiJnd$ IyeS the costs of am furKlrai8ing aclNth8, events. rn<harItable IradiivJ actt¥ilies, and the sale of dlated gc#)d expendfture on charitabfe aclivits Irdudfrs 811 costs incurred by a charity in undertaking 8clivliies that further fts ¢harilal)le IOT the benefil of ils beneflarieS, includlng those support Costs and costs relating to the governance ol the Charity apportKffied lo charilable 8clivllk8. otsr expenditure irtIleS all exFre thal Is neither reL8ted lo raising funds for the charity nor part of its eXnditure on chariLqble aclmtles. Ail ¢osts are allct*ed to expendilure catsg0 refteclirrfJ the use ol Ihe resoLir. DI¢1 costs alliil)uloble lo a single ¥tivity are alkncaled difectly to thal aclivity. Shared Costs are appoTlioned befvleen Ihe adivilies Ihey conlrilyjie to on a reasonable, juslifiable and c$181&nI basis. Tangibl• 988•ts Tangib assets ere ini1181ty recotded al cost, and subsequenlty slaled al cost $8 any accumuialed deprecBb'on and impairnwnt h)3ses. Any langible assels ca[[d al revae amounts are recofded al Ihe fail value al Ihe dale of revaluation kss any subsequent accunwlated depcIall0n a1 subsequenl ac¢umulaled irrnnI b)sses.
Noor Ul-lslam Mosque & Community Centre Notes to the Financial Statements Year èndad 31 December 2021 Accountlng polkle8 PoJthu¢dJ Tangibl• assets feoniinu An increase in Ihe carrying aThUlrt of an asset as a resu d a revaluation. Is recognised in other reCOgned gains and k)sses, unless rt reverses a charge for impaifmenl that has preVY been reCOgned as expendrture within the slatemenl of financKg1 aclivits. A decrease In the carryiNJ amount of asset as a result of reva1uakn"c. Js recognised in other lenised gain8 and h)sse5, except lo which il offsets any prevths revaluation gain. in whth case the ths is shown wrthin other regntsed 9ans 8nd k)5ses on the statement of fN)artèl actNrties. Dwrg¢l•tlon Deprecih)n Is calcu&led so as to write off the cost or valuation of an awl, les$ ils f8shJuo1 value. cwer the useful econon Irle of th81 assel 8$ folk)ws: ImlMI9nt of Ilxed avts A review lor indThtors of Thpairmenl Is carrled out at each reporti)g dale, wllh the recovefBble amounl be estimaled where such indicators exist. Where the carrying value exceeds the recoverable amount, t1 asset is impaired accordirKJty. Pr imwrments ale 8180 revlewed for possible reversal at each retIng dale. For the PwF0 of impairmenl tling. when it is nol possble lo estimale the reooveTable amounl ol an irKINidual asset. an estimate is made of the r0Verable amount ol the cash-generaling unit lo whbch the 88s01 belmgs. The CashenefatIng unit is the Smal$1 identifi'able group of assets that Include$ 11)e asset and generates cash inliows that lar9ety indopendent of the cash iftfkms from other assets or groups of assets. For imp8iimenl le81ing of gothill. the 9t17 ap4ulred kn 8 bune$S Cortjinatlon 18, trom Ihe acqui$ilb)n date, allocated lo each of the cash¥eneratiThJ unils that are expected to benefit Irom the sywies of th8 combinalion. irre8PeCtiva ot whelher other 888ets or liabilit$ ol the chaiity are 888lgned lo unts. Gov•inm•nt grants Government grants a recognised al Ihe falr value ol the asset recefved OT receivable. Granls 81e ognIsed unlli Iheie is reasonable assurance that t1 chaTily 11 compty wTrlh the wlt10r$ allachu to them and the gT8nl8 wlll be received. ere the grant does not imFose spwfwd fvtLFfo perforrnance-ielated ndItsOn0 on thg recipienl, il Is recognised in inconE when the grant prcceeds afe Teceive(I receivable. Where the grant does impose speci fthure perfOrMan-rela1ed ccrf)dilM)ns on the recpienl, it 18 re¢ognlsed In income onty when the performance-relale(I conditions have been niel. Where granis leiVed awe ¥r lo o8li$fying th¢ tevenue recognilh)n criter, they are reco9ni38d as liability. Flnancial Instrumènts A financial 85gel OT a (alabiIty Is rwnlsed onty when the charlty becomes a paty to the conlraclual pmisw)ns of the inStrumL
Noor Ul-lslam Mosque & Community Centre Notes to the Financial Statements (¢onUnv•d) Year ended 31 December 2021 Aceounting policles Financlal Instrum•nt8 (¢Oftllfiued) k fina1 instrvmenls are inrtially rwnised at the amunl receivable or payaèle IrjdiThj any related tran3aclion cnsts. Current assets and curr•)I lakn'lilks are sub8equentty measured 81 the cash or other c0n5J8ratJn expected lo be paid or r8ceNed and not dISc1nted. Debt Instruments are 8ubsequenlty measured at amortised Cost Where InveStnnIS in shares we publkfy tr&led OT Ihelr fak value can ovie189 be measured reIrab, Ihe Inyeslmenl is suLwuenUy asured at laii value wilh chaThJes in falr value recognised in income and eX1Lu[e. All other rAKh invasiffnts arè subsequently nAasuied al cost les8 impaiTmenl. Other financial irthm8n¢s, induding derriative8. are inlik7i1y reo)gnised al f8lr value, unless payment for an asset * deferred beyond norffkgl business terms crf financed al a rate ol interest that 1$ not a market ral¢, in which c4¥e the assel m¢a$uted al the present valw ol Iht future payments dtscounled at a market rate of inleresl for a simi18T debt nstrumenl. Cxher tlnandal irJ8lrynwrt8 are SeqnIty nSured at fair value. with any ¢hange$ rewgn158d the slatemenl of financial aclNilig8. wffth Ihe exception of Wging InStrunts wi 8 desion8t8d hedging relalbonship. Flnancial assets Ihat are $Ted al cosl amortised eosl are reviewed lor objeclNe evidence of Impairment 8t Ihe end of each repoFb'ThJ date. If Ihere 1$ ctyctsve evidence of impairmenL an Impairment ts$ is re¢¢)Jni8ed under the approwl8le headin9 in the stslemenl ol financlal actIv$ in which th• Inltlal gain VAS reeogThsed. For all equity Instruments reoardfess of significance, and 011 financkgl assets thal are individualty si9nifunC these are asse88ed lThJividualty lor Bnpairment. Other fbnancial assets are eilher assessed indlvhlually or grouped on the bas¢s of sirilar uedil risk characlerisli¢s Any reversals of iwyairnnI are recogn18ed wnmedi8lely, to the exlènt Ihai Ihe reversal does not Tesull in a carrying amount of the fmancial asset that xceeds what the carrying amount wouk havg been hal the iryairmonl not pievwty been recc¥Jnised. Llmlted by gu•rantso Don&tloM and legacl68 UnTe5t[ted Total Funds UnresiTicled Total Funds Funds 2021 Funds 2020 Donatlonfy Donalior Friday Colleclbns Tuition Fee 10.516 10.516 8,560 39,OC6 24.950 1,950 9,150 24,950 1,950 9.150 39.OC6
Noor Ul-lslam Mosque & Community Centre Notss to the Financial Statsments i¢ooiinu•dJ Year ended 31 December 2021 Donallons and legacl•8 (ConiinuQ Unrestth Total Funds Unreslrthd Total Funds Funds 2021 Funds 2020 Gr•nts Governm8nt grant I0 7.541 7,541 58,082 43,591 43,591 Inv08tment Income unreStrted Total Funds Unrestricted Total Funds Funds 2021 Funds 2020 Furlough Granl Rent recefv 8,796 30,390 39,186 8.796 30.3 16.720 16,720 16,720 16,720 Expendltule on charStablo actfvlt1 by fund typ• Unrestricted Total Fund8 Unreslrided Totsl Funds Funds 2021 Funds 2020 8upF(Yt costs 73,464 73,485 49.141 49,140 Exp•ndllur• on ¢hiYltable a¢tlvltlo8 by 4¢tlvlty ty Support Total funds 2021 70181 fjJnd 2020 Go¥eman¢e costs 73,465 73,465 49,14Q Not Income Net inct¥ne is $181ed after ChargIn(editIn9). 2021 21Y20 Deprecl6tth of18TrJible fixed assets 3.184 3,981 10. Stsff ¢o•ts The avfjfagg hèad ¢ounl of empk>yeos dvTin9 the year ¥rns Ml (202tr. Nil). No empbyee receNed benefits ol than £60,C(IO during Ihe year (2020 Nil). 10
Noor Ul-lslam Mosque & Community Centre Notes to the Flnancial Statements (con&ft¢w? Year ended 31 December 2021 11. Tangible flxed a86•ts Freehold Plant and FlureS and propety nwhinery fillings Total C1 At 1 January 2021 and 31 Docember 2021 487.240 397.800 43.346 W28,386 Depreclatknn Al 1 January 2021 Charge lor Ihe yeaf At 31 D•cember 2021 27,423 3.184 27.423 3,184 30.607 30.607 Cairylng amount Al 31 December 2021 487.24D 397.800 7,800 12,739 15.923 897,779 9CKI,963 At 31 December 2W20 487.240 12. Government grants The amounts recwnbed In the fina191 slatements 1019ovemmenl grants are 88 101 2021 2020 R0ged In Income from donallons and legadel: Gc*dernmnt grants kKo 7,541 13. Analy81s ol ehofltsble fund• Unr68trlctod fund8 At 31 Dgcomb8 T 2021 1 January 20 21 In¢tyrn Expendilure Genefal funds UnTe8tricled lund 2 - deac In ¥es 97.288 173,464) 57.888 917,543 975,431 917.543 951.627 97,268 173,464) Al 310e¢effA)er 2020 1 January 20 20 Income Expenditure General fund5 VnTeslricled fund 2- desc in alcs 22,913 917.543 940.456 60,311 {49.141) 34.083 917.543 951.626 60.311 149,1411 11
Noor Ul-lslam Mosque & Community Centre Management Infomiation Year ended 31 December 2021 The followlng page8 do not form part of th6 Ilnanclal statements. 12
Noor Ul-lslam Mosque & Community Centre Detailed Statement of Financial Activities Year ended 31 December 2021 2021 2020 Ineome and endowments Donation8 and legacles Donations Frid•y Collec¢ths Tuition Fee Governmenl grant incoTh 10,516 8,560 39.OC6 24.950 1,950 9,150 7,541 43,591 58.082 Inv•$tm•nt Income Furlough Grant Renl received 8,796 30.39) 39.186 16.720 Total Income 60,811 Exp8nditure Expendlluro on char6tsbl• a¢tivlts Wa9e$l$alariès Rales 8 waler Heat & Lighl Repairs & malntenanr InsuRnce Funeral & Events Expen88S Relreshment for chlldren Telephone Sundry Exno$ Depfedalicn Posla9e, StolM)r*ry & Bk$ Cleanin9 8 R¢lyse 46,497 3,135 S,025 3.086 2,269 21,319 2.188 6,0)4 6,663 2,320 1,020 2.120 609 2.362 3.981 540 1.018 2,649 535 5,341 3,184 932 812 73.465 49.140 Total •xpendltuffo 73,465 49,140 Not Incom• 23,803 11,171 13
Noor Ul-lslam Mosque & Community Centre Notss to the Detailed Ststsment of Financial Activilies Year ended 31 December 2021 2021 2D20 Expendlturo on ¢harktable activities Govemanct tosts Wageslsalafies Rates & water Heat & Light R8pairs & maintenan Insurance Funeral & Events Expenses Refreshment for chlhjren Telephone Sundry Expenses Depreciaiion Postage, Stsltonery & Books Cleanin9 8 Reluse 46,497 3,135 5,025 3,086 2,269 21,319 2.186 5,004 6,663 2.320 1,020 2,120 609 2,382 3,981 540 1.018 49.140 2,849 535 5,341 3,184 932 812 73.465 Expendlture on charilable actlvltle• 73.465 49.140 14