CHARrrY REGISTRATION NUMBER: 701689 Noor Ul-lslam Mosque & Community Centre Unaudited Financial Statements For the year ended 31 December 2022 SAK2020 LTD. Chartered Certified Accountants Broadway House Broadway Cardiff CF24 1 PU
Noor U14slam Mosque & Community Centre Financial Statements Year ended 31 December 2022 Page Trustees, annual report (InrpOrating the directorfs report) Independent examinerfs report to the trustees statement of financial activities (indudirvJ in(x)me and expenditur8 account) ststement of financial position Notes to the financial statements The followlng pages do not forni part of the flnanclal statements Detai18d statement of financial acllvities 13 Notes to the detailed ststement of financial activits'es 14
Noor Ul-lslam Mosque & Communlty Centre Trustees, Annual Report (InGorporatlng the DireGtorfs Report) Year ended 31 December 2022 The trustees, who are also th8 directors for the purr#)ses of company law. present their report and th8 unaudited financlal statements of the charity for the year end 31 December 2022. Referenc• and adminlstrativ• dotails Reglstered charlty name NC Uklslam Mosqu8 & Cmunty Centre Charlty reglstratlon numbor 701689 Company r•glslratlon numb•r Prlnclpal offl¢o and rnglstored 17 Maria Street offl¢e Buteto Cardiff CF10 SHH UK Th• trustee8 Mr O l Yusul Mr A l Yusuf MrA Yusuf Mr A M Bashir MrMADahk Ind•p•nd•nt •xamln•r SAK2020 Ltd. Broadway Hcx Broa¢thvay Cardlff CF24 1PU ObJ8ctfvo4 and actlvllhs The Objectfve of the Noor Uklslam Mosque and Cc4nmunty Centre 18 to serve tha local Musllm Communlty pdmarlly as a place of worship and r8ligiou5 t8achings.on tho daily basis the bulding provid89 and faclitales worshippwig facilie8 fcr local poople to iyactico th81r re1J10n in hamiony In congregation or as Indmdual. Rwlow ol cultural contro Seven days a week young children between the of 5 and 14 ar& lo be tsughl the recltalion of Holy Quran in abiC and about ther relijious and c#JltsJral beliefs and pra¢6 in English. Ther8 aro 200 odd children registerèd with Noor Ukl$lam Mosque The buildlng is also uged by leenager and the elderly to hold talks aboul education, employment, training, SFK*t and i&sues in the general affecting their daily I88. As and when requested N[ Uklslam mosq & Communty Centre organises and facilltles Falth wsti progrBmm8s for scknls. Plans for futuro p.erlod6 The present building cannot cater Ihe needs of kn growiThJ commwty In the area. Management 1$ planning to buikl an extension to in¢ase th8 mosque capacity.
Noor Ul-lslam Mosque & Community Centre Trustees. Annual Report (Incorporating the Dlrectofs Report) (eonUnii•lJ Year ended 31 December 2022 Small company provlslons Thls repcrt has been prepared in accordance with the provisions apF4icabb to cCpanIeS entitled to the 8mall compantes exemption. The trustees. annual report was approved on .l.i.-oZ-...Tr>z¥....... and signed on behalf ofthe board of tnJst8e$ by: Mr O l Yusuf Trustee Mr A l Yusuf Trustse
Noor U14slam Mosque & Community Centre Indopondent Examinerfs Report to tho Trustees of Noor U14slam Mosque & Communlty Centre Year ended 31 December 2022 We report to th8 trustees on our exaMation of the financial statements of Noor Ul-lslam Mosque & Communlty Centrellhe charity.) fv Ihe year ended 31 Dmber 2022. Re8ponslbllltles and basls of report As tha charivs trustees you aro r6sponsibl8 for Ihe wePara1k ol the account The charitys tusteeg consider an audit ts not requlred for the year (under $43 (31 of th8 Charities Act 1993 (the Act) It is my responsiblllty to Examine th8 accounts (under s43 (3) (a> of Ih6 1993 Act) Follow the procedures laid tknln in tha Gen6ral DIrectIcS gN8n by the Charity Ccrfnmissi)ners under se¢ti)n 43171 {bl of the Act. and To stat8 wh&ther particular matters hav8 come to our attontlon. Ind6p¢nd•nt oxomlnorfs •tatement In Conne¢Yon with our 8xamination. no matter has CO to our attentson:(i) whlch gNen us asonable Cause lo believe that in any matsdal respect the requiremonts. to keep accounting reJrds In accordance wilh séction 41 rf the Act.'and to prepare acc4)unt whth accord vAth th8 accounting record and to cOMY with th8 accoling r4ukements of the ACL hav8 not b8en mel lo vthich Sn our opinlon, attentlon shoutd b8 drawn in ordor to enabl8 WKlerslandlng of the acc4)unts lo ba raached. *(2020£ 'J L/J 21 SAK2020 Ltd. Chartered Certifled Accountsnts Broadway House Broadway Cardiff CF24 1PU
Noor Ul-lslam Mosque & Community Centre Statement of Flnancial Actlvities (Including income and expendlture account) Year ended 31 December 2022 2022 Unrestrrted fijnds Totsl funds Total nIts 2021 In¢ome and endowmonts Donations and legaGies Investment Income 119,241 40.800 119.241 40,800 58,082 39,186 Total Incomo I.041 160,041 97,268 Expandltur• Expenditure on charllable activiti08 Total •xwndlturo 89.709 89,709 89,709 73.465 89,709 73,465 Net Income and n•t movemont In funds 70,332 70,332 23,803 Roconclllatlon of funds Total funds brought forward Total funds Can[ foAYard 975.430 975,430 1,045,762 951,627 975,431 1,045.762 Th8 ststemenl of fln8nclal athltl8s Inc4udeg all galns and losses recwSsgd In tho year, All Income and expendtture derfv8 from o)ntinulng actiwtios. The notes ¢Jn page5 6 to 11 fomi pal of these financial statamwts.
Noor U14slam Mosque & Community Centre Statement of Financlal Position 31 December 2022 2022 2021 Flxed assets Tangible fKxed assets 911,231 897.779 Current a8sets Cash al bank and In hand 157.531 77,651 Not current assds 157.531 77,651 975,430 Total assets curnnt Ilabllhlog 1,068,762 Credltors: amounts falung duo after morn than ono year Not asse18 12 23,000 1.045,762 975,430 Fund8 of the tharlty Unrestrfcted fijnds 1.045,762 13 1,045,762 975.431 Total charlty funds 975,431 For th8 year ending 31 DeCber 2022 th8 charlty was entitlad to exemption from 8udit under secli 477 of tho Compani88 Act 2006 relating lo Small mles. Trv5tee8' responslbS1tti88.' The members have not requlred th8 cornpany to obtaln an audit of Its financlal statements for the year In qu8stion in accordance wSth sectlon 478,. The trust86s a¢knod98 thelr respcrflsibilibes for o)mptywvJ vAlh Iha wulrements of the Act with resi)8ct to aCun11ng fO)rdS the Fwaratlon of financlal statements. Thése financlal staleménts have been prepared in a¢¢CanC¥ wllh th& provisions appllcabla to companles subject to the smo11 companies. reglm?. These fhan¢lal $18tements were approved by the toard of INSt arbd authorised for i$$ue on 1.1•3-. .ailV............ and are slgned on beh4[ of the board by.. Mr O l Yusuf Truste8 Mr A l Yusuf Trustea
Noor Ul-lslam Mosque & Community Centre Notes to the Financlal Statements Year ended 31 December 2022 General Infomiallon The Charity is registered in Ensland and Wales and th6 address of the register office is 17 Maria Street. But8town,Cardiff CF10 SHH. ststomgnt of compll8nGe These finaM¥al statements have been wepared in 0)mlanCe with FRS 102, 'The Fln8noi81 Reporting Standard applicable In the UK and the Republic of Ireland,, the Statement of Recomm8nded Practice applKatl8 to charftw preparirYJ Ihelr acCnts in accordan¢e with the Financlal Reportin9 Standard applicable in the UK and Republic of Ireland (FRS 1021 IChaTiti88 SORP IFRS 10211 and the Companw Ad 2006. Accountlng pollcles Bas1• of pr•paratlon The financld stat6ments hav6 b66n prepared on the historical cost basis, as modified by th& revaluallon ol certaln financial assets and liabllititis and investrtht prop8rtb8s measured al falr value through income OT expendibjre. The financial stalemenis are prepared tn $iertlng. which Is the furKtlonal currency of the entity. Golw COnM Ther6 are Tr) malerfal UncalntIe9 about tha charlvs ability to continue. Fund acGountlng Unrestrlcted funds 8r6 avallable us8 at lh8 dlscretson of tha Irusl688 lo fijrther any of the charlty's purp)$es. Deshanated fund8 are unrestrld8d fund$ eannarked by the tn18$ for parthjjlar fvrturo prolact or commitm6nL Restricted funds are subjecled to restrictions on their expenditure dedared by the donor or Ihrough the terms of an appeal. and fall Into on6 ot Iwo suklas$6s.' reslricted income funds or endowment fund$.
Noor U14slam Mosque & Community Centre Notes to the Flnancial Statements (GODlthuod) Year ended 31 December 2022 Accounting pollclo$ (¢•nlthii Incomlng resourc•$ All incoming resourc8s are induded in th8 stslernent of financial acuvities when entittement has passed to the charity," it is probable that the en0M¢ beneffts associated with the transaction will Ilow lo the tharity and the amount can be reliably nasUred. The following specific policies are appli8d to P8rtitwlar cateLJrie8 of Sn¢(#ne: come from donations or grants b rwnlsed when Ihere ts evklence of entitlement to the glft, recelpt Is probab18 and Its arnount be measured reliabty. 1&3acy Incom8 Is rwnlsed when receSpt18 probabl6 and 8ntiU8m&nt ts established. Income Irom dsated goods Is me88ur8d at the falr value of the unl&s$ this is ImpraGlical to measure re118bly. In which case the value is derived from the cost to the donor or the e8timat8d resale value. Donated facilrtltss and seiceS reo)gnised in the accounts wh8n recefved if the v4ue can be reliably measured. No amounts ar8 incbjdgd th& contdbudon of general volunteers. Ino)mo from contracts the tsupp of seN13 Is recognised with tre dellvery of the ¢onlracted servlce. Thls b cjasslfied as unrestrfcted fvnds unless there 1$ a contraclual requlrement for it to be spent on a Partl•r purpose and retumod if unspent, in lch case il may be regarded as restrlcted. Resources expond•(I Expenditure is recognis8d on an acc81$ ba$l$ a Ilabllity [8 Incurr&J. Expendlture Snclud6s any VAT which cannot be fully recover. and Lg ¢lassifi8d under headlrwjs of the statement of flnancial activities to whlch it relates: expenditure on raising fund8 indL&Jes the c£ssts of all ftJndraL8lng acube8, events, nOraritable trading activiti6s. and the s816 ofdcmated goods. expendibJre on tharitable actNibes incJdes all costs Incurred by a charity In underlaklng athilies that further its charitable alm$ for the benefit of its benefi¢iaries, Èncluding thos8 support (¥stS 8fKI costs relaung to the govomance of the tharrty apportioned to charitable tlvities. other expenditure Indudes all 8xpenditure that Is neither r81ated to ratglng funds fN the charity nor part of Its expendilure C Charilable actwlbes. All costs are alk#ted to expgnditure categories reflecting the use of the r690ur¢e. Direct costs attributable to a single aclNity are alk)cted directty lo that aclivty. Shared costs are apportioned between the actNitses they contribute io on a reasonable, lustifrable and consistent basls. Tanglble assets Tanglble assets are initlalty recorded at cosL aThl subsequenty stated at cost less any aCCulated depreuation and impaimient losse5. Any tangible assets ¢arried al revalued amounts arg recorded at Ihe fair valu6 at the dat8 of r9valuation less any subsequent acCUlated depreciation and subsequent aCmUlated tmpairment losses.
Noor U14slam Mosque & Community Centre NotOS to tho Financial Statements (conthu Year ended 31 December 2022 Accountlng pollcles (c0nrfn) Tanglbl• ats (coiiun An IneaSe in the caryiig amount of an asset as a resutt of a revaluation. Is regnISed in other recognised gains and losses. unless It reverses a charge impaient that has pr&viously been rec(MJnised as expenditure wilhin the statement of finandal activiks. A decrease In the c8rying amount of an asset as a result of revaluation. is re¢ognlsed in other recognised gains and losses, except to which il offsets any preVu$ revaluation gain, in whlch case the loss is Sho within other reniSed galns and losses on Ihe statement of finala1 activities. Dopveclatlon Depreciatlon L9 calc#JLqted so as to write off the Cost or v81uallon of an assec loss its r8sldual value. over the useful eccfiomic life of that asset a5 follows: knpakni•nt of Ilxod ass•ts A revlaw indicators of Impainnent is carried out at ea( r8pNting dat8, wllh the recoverabl8 amount being estimated ere such indicators exi8L INhere the carying value exceeds the recoverable amount, the assel is impaired aGcordin9ly. PrK)r impaInents are also revigwed for posslJl8 reversal at each reporting date. For Ihe purpos88 of IMmnI t8slkng, vA)en It ts not possi18 to estimate tho rècoverable amount of an indmdual ass6t. an e5bmate 18 made of the recoverabl8 amount of the Ca8generatIng unit to which tho asset bebngs. The caslFgenerating unll 1$ the smallest Identrfsa group of assets that includes the asset and generatss cash inflows that largely Indopendent of the Gash Inflows from other assets (r groups of assets. For ImpalmnI 18sllrvJ of gcthvMI, the gocthill a¢qulred In a busine ¢ombinatSon Is, from th& cquisltlon d81e, allocated lo each of the ¢asheneratsng unlts that are expected to benefit from the syn8rgl8s of Ihe comblnatton. krespecfve of vthether other assets or liabAities of the charlty ar6 as$hJned to th088 unlts. Flnan¢lal Instrumonts A financl81 asset or a fmanclal liability is recognlsed onty when the tharity be¢om6s a paty lo th8 Contractual pfovisions of the ThtNmenL Basic flnandal InstnThents are initialty re¢ognised at the amount receNable or payable In¢ludlng any related trS8¢11cM costs. Current assets and rrent liabillties are subsequenty mèa$ured at the cash or other considerallon expected to be pald Feceived and not dIscnted. Debt instruments are subsequenty measured at 8mortlsed c£6L re investments in shares are publicly traded or their falr value can othetWi8e be measur8d reliabfy, the investment is subsequenty measured at feir value with tharvJes in fair value recognised in income and expenditure. All other such investments are subsequendy measured at cost less ImpawmenL
Noor U14slam Mosque & Communlty Centre Notes to the Financial Statements (wJth(MdJ Year ended 31 December 2Q22 Accountlng pollclés Flnanclal In8tswmonts (condnu&• Oth8r financial instrum6nts, incI1ng derwatrves, are wiitialty reC3sed at fair value, unless payment for an asset 18 deferred beyond rn81 buslness tem financed at a rate of interest Ihat Is not a mark6t rate. In which cage the asset Is measured at the present value of the future paym8nts discounted at a market re of Interest f(¥ a similar debt instrumerrt. Other financial instrum8nts we subsequenty measured at fair value, wlth any changes recognised in the ststement of fmand81 actsvhies. wilh the exception of hedging Instruments In designated hedging relationshlp. Financial assets that are measured at oisl or amortis&Y cost are revl8w8d for Dblective evldenc of impaimienl at the end of each Trwbng date. If there Is objective evidence of Impalnnent, an impaimenl loss Is recognised under the approats heading in the statement of flnanclal activities in which th8 initial gain was r8cognised. For all equlty Instruments regardess of signlfiCanr. aThJ other financial assets that are Indlvijually signifThnl. these are assessed indivAYualty for npairmenL Other financk41 assets are etther 888e8ged IndfvldLfdNy or groupod on the basis of sknllar crwjit risk ctsr8cterfsC$. Any r8v6r8al$ ol impairm8nl ar6 renISed imm&Jialety. to the 8xt8nl that th6 rovorsal do85 not result In a rying amount of the financial asset that exceeds vthat th6 carySng amount would have been had the Impairment not prevk)usly been recognised. Llmltod by guarant•• Donatlons and legacles Unr8strlct8d Totsl Funds Unrestrlcted Total Funds Funds 2022 Funds 2021 Donallons Donation5 Friday Coll8cUons Tuillon Fee 66,104 18.347 34.79J 66,104 18,347 34,790 119,241 10,516 8,560 39,006 10,516 8,560 39,006 58,082 119.241 58,082 eslment Incomo Unrestrkbj Total Fund• Unrestrkled Totsl Fwds Funds 2022 Funds 2021 Furfough Grant Rent 8,796 30,3 8,796 30,390 40.8IXI 40,800 40,8 40,8 39,186 39.186
Noor U14slam Mosque & Community Centre Notes to the Flnanclal Statements (conllnu¥ Year ended 31 December 2022 Expendlture on chaTilabh activltiés by fund typg Unr8slricled Total Funds UnrestricteAI Total Funds Funds 2022 Funds 2021 Support costs 89.709 89,709 73.464 73.465 Expenditura on charhabh actlvilios by actlvlty typo Supp(1 Total funds 2022 Total tund 2021 Govemance costs 89,709 89,709 73,465 Not Inc¢x Nel Income IS 81ated after chargIn(credNlng). 2022 2021 D8precEatlon of tsThJlble ed a8sets 2,548 3,184 10. Staff costs Th6 averag8 head count of emtdoyeeg during the year was Nil {2021: NII). No omployoa employ80 bOffits of than £60,000 durlThJ the yoar12021: NII). 11. Tanglble flx•d assets Fièehold Flant and Flthres and property mathinery fithngs Total Cost At 1 January 2022 and 31 Docember 2022 487.240 413,800 43,346 944,386 Dopro¢latlon At 1 January 2022 Charge for th8 year At 31 D•cémber 2022 30,607 2,548 30,607 2,548 33.155 33,155 Carrylng amount At 31 Decembor 2022 487.240 413.800 10.191 911,231 At 31 Decernbar 2021 487.240 413.800 12,739 913,779 10
Noor U14slam Mosque & Communlty Centre NotOS to the Financial Statem•nts (con8nts Year ended 31 December 2022 11 Credttors: amounts falllng due after more than on• y•ar 2022 2021 Bank loans and overdrafts 23,000 13. Analysls of charltsble fvnds UnreJtrl¢tod funds At 1 January 20 At 31 De¢embe r 2022 Income Exp8nditurg General funds Unrestricted fund 2- desc In alcs 57.887 917,543 18AI.041 189.709) 128,219 917,543 189.709} 1,045.762 975.430 180,041 At 31 D8cemb8r 2021 1 January 20 21 IOrne Expondlture General funds Unrestricted fund 2- desc n alc8 97.288 (73.4841 57,888 917,543 975,431 917,543 951,627 97.268 (73,4641
Noor Ul-lslam Mosque & Community Centre Management Inforniatlon Year ended 31 December 2022 Tho followlng pay8 do not f¢ymi part of the fknanclal $latemgnts. 12
Noor U14slam Mosque & Community Centre Dètailed Statement of Financial Activitios Year ended 31 December 2022 2022 2021 Income and endowmonts Donatlons and legacles Donalions Friday Colledons Tuition Fee 66,104 18,347 34,790 10,516 8,560 39.006 119.241 58,082 Invoslment In¢ome Furlough Grant Rent receNed 8,796 30,39) 39,186 40,800 40.800 Total Income 160,041 97,268 Expondtturo Expendlturo on charltablo actfvttl Wageslsalaries Rates & water Heal & Llght R6paSrs & malnlenance Insurance Funeral & Events Exp8nses Refr8shment for children Telephone Sundry Exp6nse8 DepreCtIOn Postage, Slatlonery & Books Cle8nlng & Rebjse 52.190 2,631 4.866 8,946 2,451 8,662 3,010 588 2,569 2,548 446 802 46,497 3,135 5,025 3,086 2,269 2,649 535 5,341 3,184 932 812 89.709 73,465 Totsl 8xpondlturo 89.709 73,465 Net Income 70.332 23,803 13
Noor Ul-lslam Mosque & Community Centre Notes to the D8tail8d Statemont of Financial Activities Year ended 31 December 2022 2022 2021 Expendlluro on charltabh actlvitl•s Govèmancè costs Wageslsalaries Rates & wat6r Heat & LwJht Repairs & maint6nanc8 Insurance Funeral & Events Expenses Refreshment for children Telephone Sundry Expenses Depreclallon Po8t2ge, Statlonery & Book8 Cleanlng & Refvse 52.190 2,631 4,866 8,946 2,451 8,662 3,010 588 2.569 2.548 446 802 46,497 3,135 5,025 3,086 2,269 2,649 535 5,341 3,184 932 812 89,709 73,465 Expendlturo on charltable actfvlll6• 89,709 73,465 14