Trustees. Annual Report for the period
' Period slwE dale
01
.. Period end dale
| Oetember | 2020
From
Jai-IU3ry
Charlty nam•
Raza Jamla Masjkl &18lamic Centre
Reg18terod charlty number (If any)
702991
Charlty'8 prfncipal address
13 Grim$haw Street
Accrlngton
Lancashire
Po4tcodo
BB5 OAZ
Name8 of the charlty tru•te•s who manago the charlty
Tiu•t•• n•m•
Offlc• Ilf inyi
D4t•• a¢t•d If not fov whol•
Chalmian
Vlce Chalr
Secr•tary
Treasury
Jolnt Treasury
Nwn• of p•rnon lor bodyl •nllll•d
Int tru•ts•
ABhfaq Hu88aln
Abdul Qayum
Waheed Ahmed
Mohammed Akram
Mohammed Yaqub
10
12
13
14
15
16
17
18
19
20
Nam•$ of the trustses for the charlty, If any* (for example, any custodlan t8¢$)
Name
Dates a¢igd If not for whole
Names and addre$swd of advi8ern Ioptlonal Infom)atlon)
of advl8ar
Nam•
Addrnss
Name of chlef execullve or nam88 01 s•nlor staff m•mbgrs {Optlonal Informatlon)
Section B
Structure,
overnance and mana
ement
Doscrlptlon of the charfty's trujts
Con8tltution
Type of governing document
How the d)arlty18 const5tuted
It.(J t.'i141 &ss0.'"ialinn r.nniDaiiii I
Trustee s•l•ction methods
The trustees are elected by a commlttee at 8 8peclal meeting
A 8peclal meeting rnay be called to take place immedlatoly after or bofore
general mèetlng.
In 861•dlng persons to be appolnted as trusteg8, the trustees shall take
Into account the benefits of appointing a person who 18 able by vlrtue of
h18 personal or profe881onal qualifiGation8 to mak• a conlrlbutlon to the
objècts or the managements of the Charlty.
Addltlonal governa013$UM {Optlonal InforniatloTh)
You may choo89 to Include
additlonal Informatlon, wher
relevanl. about:
The addltlonal govamance wlthln the charlty are
Pollcles and Procedure to support the actlon8 and do¢181on8 and
the actlons of the Masjid. The Support the Nnning of the day to day
of the Ma8Jld.
pollcles and procedures
adopted for the induction and
tralning of trustee8',
the charity's organisatKJnal
8lruGture and any wid•r
network wilh which the charity
YrkS.
• relationship with any related
parties.,
trustees, consideralion of
major rlsk8 and the system
and procedures to manage
them.
Section C
Ob'ectives and activities
The advancement of the Islamic rel10n in accordance with the
sni-H8nfi- Brailm Sufi school of thought. The advancement of
the edurAtion of Muslmn chiklren and adults.
Summary of th• objects of the
charlty t out In Its
governlng documont
To promots througfKxrt c¢)mmLmty kn the b8neficlal area,
kredge and urKler8tandirvJ of the beliefs and Imtitutions of Islam.
tharity carwies wt a wide range of adivitles In pursuarKe of tts
witable aims. The trustees conslder that these activftSo8,
swnmarised below, provido benefrts to those wor8hlp at the
mosque and wider community of Ac(¥inglon.
congregational wayers luma prayer and other Prayers Ilkg funeral and
Eid prayers induding Nikah and F8raI facllltM,
To hold monthty Islamlc events Ghlaeft and anrKJal Mllad eventj
Main Owive of Charty 18 to 8FYead the knothge of Deen Islam and
to provide suff[ant edueal#)n to Mustim and wldor community and
promote hamw peace a1 coheslon amorg communttles.
Summary of th• maln
actlvltle8 undortaken for th•
publlc beneflt In relatlon to
th•8• objects (Includo wlthln
th18 8ecllon the 8latutory
d•¢laratlon that trustees have
had regard to the guldanc•
188ued by th• Charlty
Comml8•lon on publle
b•n•flt)
Due to the cOvkl9 pandemic, the Charfty has faced many ¢halleng88
as th• M08que was forced to clo89 for majorlty ol the year due to the
restr1th8 placed by thè Govemment lo tackle the spread of th• viru8.
The mosque was forced to ckne kn arourKI March 2020 and tt opened on
Ilmiied basis when the Governnnt guid•lln•s allowed.
Dlhry lo the lod(dwi many w0v18k3 had to ba made to allow the Safe
opening of t building. Social distanciffj moa8ure6 were placed, the
installation of hand sanitisers, ¢1091 certaln parts of the bulldlng,
redudn9 capaclty arKI ImititYJ èvents at thè M08que. wlmch Snduded
having no dasses.
Only funeral $ervlce$ eontlnued throughout the pondemlc ai th1$ wa8
allowed by the Govemment.
Whlst Closed the tharity reced a Rates Grant from the local ¢ounGS1 a8
well as the Job Retention Scheme
rant for em
lo
ees wa
Addltlonal delalls of objecuves and acllvftles (Opfjonal Infornwtion)
The Contributions made by the volunteers are the following:
The day4¢Fday runniffj of the MasjTrd.
The maintWW arKI Clearung of the Masjld
To create leallet and poster to pr<*note local events arKI lalks.
To maintain Masjid social media pages e.g. Facebook. Instagram.
You may choose to incbjde
further statements, where
relevant. about..
Policy on grantrnaklng:
Policy programme related
investment.
Contribulion made by
voluntee
Section D
Achievements and performance
Raza Jamia Mosque and Islami¢ Centre have throughoul Ihe year
helped the advancement In Islamic knowledge for youths and adults In
the local area and helped anybody wishirvJ to leam about18lam.
We have also provided re8ource8 to tho communty through books,
computers and general one to one advl¢e. Throughout the year we have
also raised funds for various charitable needs throughout the Muslim
yr1d.
Summary ofth• maln
achlevemants of the charfty
durlng the year
During the year the tru8te88 and mo8que MMItt have had a number
of meetlngs to ensure that adequate financial contro18 are belng followed
by all members Involved on a dally ba818, wlth adequ8 procadures and
rule8.
Section E
Financial review
Brlof 8talement ol th•
charlty'• polley on rgurv
The free reserves are held lo $e¢ure the long-t9 finandal sewrity of
the charity.
The trustee8 consider that this level of re88rve8 18 requlred to
enable the charlly to fuini Its oblSgatlon8 and commitment8.
Dotalls of any fund• mat•rlally
In d•ficlt
Further tjnanclal r•vl•w d•tall• (Optlonal Infomiatlon)
You may ch0080 to Indud•
additlonal Information, where
relevanl about:
the Gharfty's prfnclpal
Sources of funds (Includlng
any fundra181ng);
how expendlture h88
supported the key obJeclSves
of the charity.
Investment policy and
objectives includlng any
eihical investment poll¢y
adopted.
The principal for Raza j18 Ma8lld & Islam1¢ Centre 1$ the followlng:
Stud8nt fe88~ PaEd on Monthty ba818
Annual member8hlp donatlon
Communlty donatlon8
Local buslness donallon8
Friday donallons
Section F
Other optional information
The Charity Is now evolved and more focusing in the education side.
Section G
Declaration
Tho trustae8 doclare that thay have approved the trustees, report abovè.
Signed on b•half of the charlty'8 Iru8to0•
Slgnaturo(s)
Full nam•($)
Po8ltlon l•g S•cretary. Chalr,
otc
fiSHFAQ 140¢gAJ
Dats
io
021
Charity registration number: 702991
## Raza Jamia Mosque & Islamic Centre
Annual Report and Financial Statements for the Year Ended 31 December 2020
Kingham Accountants Ltd Kingham House
161 College Street
St Helens Merseyside WA10 1TY AYA Accountants 82 Blackburn Road Accrington Lancashire BB5 1LL
## **Raza Jamia Mosque & Islamic Centre**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Statement of Trustees' Responsibilities|2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6 to 12|
## **Raza Jamia Mosque & Islamic Centre**
||**Reference and Administrative Details**|
|---|---|
|**Chairman**|Mr Ashfaq Hussain|
|**Trustees**|Mr Waheed Ahmed|
||Mr Mohammed Akram|
||Mr Mohammed Yaqub|
||Mr Ashfaq Hussain|
||Mr Abdul Qayoom|
|**Secretary**|Mr Waheed Ahmed|
|**Principal Office**|13 Grimshaw Street|
||Accrington|
||Lancashire|
||BB5 0AZ|
|**Charity Registration Number**|702991|
|**Bankers**|Lloyds Bank|
||Church Street|
||Blackburn|
||Lancashire|
||BB2 1JQ|
||Barclays Bank|
||Leicester|
||LE87 2BB|
|**Independent Examiner**|Kingham Accountants Ltd|
||Kingham House|
||161 College Street|
||St Helens|
||Merseyside|
||WA10 1TY|
|**Accountants**|AYA Accountants|
||82 Blackburn Road|
||Accrington|
||Lancashire|
||BB5 1LL|
Page 1
## **Raza Jamia Mosque & Islamic Centre**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on 27 April 2021 and signed on its behalf by:
......................................... Mr Waheed Ahmed Secretary and Trustee
Page 2
## **Raza Jamia Mosque & Islamic Centre**
## **Independent Examiner's Report to the trustees of Raza Jamia Mosque & Islamic Centre**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020 which are set out on pages 4 to 12.
## **Respective responsibilities of trustees and examiner**
As the charity’s trustees of Raza Jamia Mosque & Islamic Centre you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Raza Jamia Mosque & Islamic Centre's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of Raza Jamia Mosque & Islamic Centre as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... Paul Kingham
Kingham House
161 College Street
St Helens Merseyside WA10 1TY
27 April 2021
Page 3
## **Raza Jamia Mosque & Islamic Centre**
## **Statement of Financial Activities for the Year Ended 31 December 2020**
|**Note**
**Income and Endowments from:**
Donations and legacies
Charitable activities
Other income
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13
**Note**
**Income and Endowments from:**
Donations and legacies
Charitable activities
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net expenditure
Gross transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
13|**Unrestricted**
**funds**
**£**
18,573
25,417
32,981
76,971
(63,759)
(63,759)
13,212
440,843
454,055
**Unrestricted**
**funds**
**£**
14,022
69,815
83,837
(89,394)
(89,394)
(5,557)
(8,722)
(14,279)
455,122
440,843|**Restricted**
**funds**
**£**
650
-
-
650
(795)
(795)
(145)
6,306
6,161
**Restricted**
**funds**
**£**
2,367
-
2,367
(4,783)
(4,783)
(2,416)
8,722
6,306
-
6,306|**Total**
**2020**
**£**
19,223
25,417
32,981|
|---|---|---|---|
||||77,621|
||||(64,554)|
||||(64,554)|
||||13,067
447,149|
||||460,216|
||||**Total**
**2019**
**£**
16,389
69,815|
||||86,204|
||||(94,177)|
||||(94,177)|
||||(7,973)
-|
||||(7,973)
455,122|
||||447,149|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2019 is shown in note 13.
Page 4
## **Raza Jamia Mosque & Islamic Centre**
## **(Registration number: 702991) Balance Sheet as at 31 December 2020**
|**Note**
**Fixed assets**
Tangible assets
10
**Current assets**
Stocks
11
Cash at bank and in hand
**Creditors: Amounts falling due within one year**
12
**Net current assets**
**Net assets**
**Funds of the charity:**
**Restricted funds**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
13|**2020**
**£**
426,882
435
37,164
37,599
(4,265)
33,334
460,216
6,161
454,055
460,216|**2019**
**£**
428,103
430
22,750|
|---|---|---|
|||23,180
(4,134)|
|||19,046|
|||447,149|
|||6,306
440,843|
|||447,149|
The financial statements on pages 4 to 12 were approved by the trustees, and authorised for issue on 27 April 2021 and signed on their behalf by:
......................................... Mr Waheed Ahmed Secretary and Trustee
Page 5
## **Raza Jamia Mosque & Islamic Centre**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Raza Jamia Mosque & Islamic Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Exemption from preparing a cash flow statement**
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
Page 6
## **Raza Jamia Mosque & Islamic Centre**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £0.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
## **Depreciation and amortisation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
|**Asset class**|**Depreciation method and rate**|
|---|---|
|Fixture and Fittings|20% reducing balance|
|Office Equipment|20% reducing balance|
## **Stock**
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 7
## **Raza Jamia Mosque & Islamic Centre**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **Pensions and other post retirement obligations**
The charity operates a defined benefit pension scheme.Typically defined benefit plans define an amount of pension benefit that an employee will receive on retirement, usually dependent on one or more factors such as age, years of service and compensation.
The liability recognised in the Balance Sheet in respect of defined benefit pension plans is the present value of the defined benefit obligation at the reporting date minus the fair value of plan assets. The defined benefit obligation is measured using the projected unit credit method. The present value of the defined benefit obligation is determined by discounting the estimated future payments by reference to market yields at the reporting date on high-quality corporate bonds that are denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating to the terms of the related pension liability.
Actuarial gains and losses are charged or credited to other comprehensive income in the period in which they arise.
## **2 Income from donations and legacies**
|Donations and legacies;
Zakat
New Mosque Project
Legacies
General Donations
General Donations
Funeral Donations
Annual Membership
Portland St Community Centre Income
**3**
**Income from charitable activities**
Islamic Books Income
Radio Income
Nikkah/Wedding Income
Student Fees|**Unrestricted**
**funds**
**General**
**£**
-
-
8,662
-
2,751
3,791
3,369
-
18,573|**Restricted**
**funds**
**£**
650
-
-
-
-
-
-
-
650
**Unrestricted**
**funds**
**General**
**£**
647
100
-
24,670
25,417|**Total**
**2020**
**£**
650
-
8,662
-
2,751
3,791
3,369
-
19,223
**Total**
**2020**
**£**
647
100
-
24,670
25,417|**Total**
**2019**
**£**
-
450
8,171
1,917
-
2,866
2,530
455|
|---|---|---|---|---|
|||||16,389|
|||||**Total**
**2019**
**£**
1,670
60
800
67,285|
|||||69,815|
Page 8
## **Raza Jamia Mosque & Islamic Centre**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **4 Other income**
General Fund E - Incoming resources
|**Unrestricted**
**funds**
**General**
**£**
32,981|**Total**
**2020**
**£**
32,981|
|---|---|
## **5 Analysis of governance and support costs**
## **Governance costs**
|Staff costs
Wages and salaries
Pension costs
Independent examiner fees
Examination of the financial
statements
Rent and rates
Events
Light, heat and power
Insurance
Ghosia Committee Expenses
Repairs and maintenance
Telephone and fax
Printing, postage and stationery
Islamic Books and Radio
Islamic Books and Radio
Sundry expenses
Legal and professional fees
Depreciation of fixtures and fittings
Depreciation of office equipment
Charitable donations|**Unrestricted**
**funds**
**General**
**£**
43,763
1,021
2,050
2,960
-
4,572
3,059
-
464
256
295
-
3,824
184
75
782
439
15
63,759|**Restricted**
**funds**
**£**
-
-
-
-
-
-
-
795
-
-
-
-
-
-
-
-
-
-
795|**Total**
**2020**
**£**
43,763
1,021
2,050
2,960
-
4,572
3,059
795
464
256
295
-
3,824
184
75
782
439
15
64,554|**Total**
**2019**
**£**
63,694
945
2,000
4,074
600
7,216
2,902
4,783
2,472
209
373
850
1,690
325
-
977
548
519|
|---|---|---|---|---|
|||||94,177|
## **6 Trustees remuneration and expenses**
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
Page 9
## **Raza Jamia Mosque & Islamic Centre**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **7 Staff costs**
The aggregate payroll costs were as follows:
|The aggregate payroll costs were as follows:|||
|---|---|---|
|**Staff costs during the year were:**
Wages and salaries
Pension costs|**2020**
**£**
43,763
1,021
44,784|**2019**
**£**
63,694
945|
|||64,639|
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
|Average number of employees|**2020**
**No**
10|**2019**
**No**
10|
|---|---|---|
No employee received emoluments of more than £60,000 during the year
## **8 Independent examiner's remuneration**
|**8**
**Independent examiner's remuneration**|||
|---|---|---|
||**2020**|**2019**|
||**£**|**£**|
|Examination of the financial statements|2,050|2,000|
## **9 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
Page 10
## **Raza Jamia Mosque & Islamic Centre**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **10 Tangible fixed assets**
|**Cost**
At 1 January 2020
At 31 December 2020
**Depreciation**
At 1 January 2020
Charge for the year
At 31 December 2020
**Net book value**
At 31 December 2020
At 31 December 2019
**11 Stock**
Stocks
**12 Creditors: amounts falling due within one year**
Other taxation and social security
Other creditors
Accruals|**Land and**
**buildings**
**£**
422,000||**Furniture and**
**equipment**
**£**
29,820
29,820
23,717
1,221
24,938
4,882
6,103
**2020**
**£**
435
**2020**
**£**
2,135
-
2,130
4,265|**Furniture and**
**equipment**
**£**
29,820
29,820
23,717
1,221
24,938
4,882
6,103
**2020**
**£**
435
**2020**
**£**
2,135
-
2,130
4,265|**Total**
**£**
451,820
451,820
23,717
1,221
24,938
426,882
428,103
**2019**
**£**
430|
|---|---|---|---|---|---|
||422,000||29,820|||
||-
-||23,717
1,221|||
||-||24,938|||
||422,000||4,882|||
||422,000||6,103|||
||||**2020**
**£**
435
**2020**
**£**
2,135
-
2,130
4,265|||
||||||**2019**
**£**
904
(2)
3,232|
||||||4,134|
Page 11
## **Raza Jamia Mosque & Islamic Centre**
## **Notes to the Financial Statements for the Year Ended 31 December 2020**
## **13 Funds**
|**Unrestricted funds**
General
**Restricted funds**
**Total funds**
**Unrestricted funds**
General
**Restricted funds**
**Total funds**|**Balance at 1**
**January 2020**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Balance at 31**
**December**
**2020**
**£**
(440,843)
(76,971)
63,759
(454,055)
(6,306)
(650)
795
(6,161)
(447,149)
(77,621)
64,554
(460,216)
**Balance at 1**
**January**
**2019**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance at**
**31**
**December**
**2019**
**£**
(455,122)
(83,837)
89,394
8,722
(440,843)
-
(2,367)
4,783
(8,722)
(6,306)
(455,122)
(86,204)
94,177
-
(447,149)|**Balance at 31**
**December**
**2020**
**£**
(454,055)
(6,161)|**Balance at 31**
**December**
**2020**
**£**
(454,055)
(6,161)|
|---|---|---|---|
||||(460,216)|
||||**Balance at**
**31**
**December**
**2019**
**£**
(440,843)
(6,306)|
||||(447,149)|
## **14 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
**15 Analysis of net funds**
Cash at bank and in hand
Net debt||**Unrestricted**
**funds**
**General**
**£**
426,882
31,438
(4,265)
454,055
**At 1 January**
**2020**
**£**
22,750
22,750|**Restricted**
**funds**
**£**
**Total funds**
**£**
-
426,882
6,161
37,599
-
(4,265)
6,161
460,216
**Cash flow**
**£**
**At 31 December**
**2020**
**£**
14,414
37,164
14,414
37,164|**Total funds**
**£**
426,882
37,599
(4,265)|
|---|---|---|---|---|
|||||460,216|
||||||
|||||37,164|
Page 12
## **Raza Jamia Mosque & Islamic Centre**
## **Statement of Financial Activities by fund for the Year Ended 31 December 2020**
|**Income and Endowments from:**
Donations and legacies
Charitable activities
Other income
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net income/(expenditure)
Gross transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Unrestricted**
**funds**
**2020**
**£**
18,573
25,417
32,981
76,971
(63,759)
(63,759)
13,212
-
13,212
440,843
454,055|**Unrestricted**
**funds**
**2019**
**£**
14,022
69,815
-|
|---|---|---|
|||83,837|
|||(89,394)|
|||(89,394)|
|||(5,557)
(8,722)|
|||(14,279)
455,122|
|||440,843|
Page 13
## **Raza Jamia Mosque & Islamic Centre**
## **Statement of Financial Activities by fund for the Year Ended 31 December 2020**
|**Income and Endowments from:**
Donations and legacies
Total income
**Expenditure on:**
Charitable activities
Total expenditure
Net expenditure
Gross transfers between funds
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Restricted**
**funds**
**2020**
**£**
650
650
(795)
(795)
(145)
-
(145)
6,306
6,161|**Restricted**
**funds**
**2019**
**£**
2,367|
|---|---|---|
|||2,367|
|||(4,783)|
|||(4,783)|
|||(2,416)
8,722|
|||6,306
-|
|||6,306|
Page 14
## **Raza Jamia Mosque & Islamic Centre**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020**
|**Income and Endowments from:**
Donations and legacies (analysed below)
Charitable activities (analysed below)
Other income (analysed below)
Total income
**Expenditure on:**
Charitable activities (analysed below)
Total expenditure
Net income/(expenditure)
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2020**
**£**
19,223
25,417
32,981
77,621
(64,554)
(64,554)
13,067
13,067
447,149
460,216|**Total**
**2019**
**£**
16,389
69,815
-|
|---|---|---|
|||86,204|
|||(94,177)|
|||(94,177)|
|||(7,973)|
|||(7,973)
455,122|
|||447,149|
Page 15
## **Raza Jamia Mosque & Islamic Centre**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020**
|**_Donations and legacies_**
General Donations
General Donations
Funeral Donations
Zakat
Jummah Collection
New Mosque Project
Annual Membership
Portland St Community Centre Income
**_Charitable activities_**
Islamic Books Income
Radio Income
Nikkah/Wedding Income
Student Fees
**_Other income_**
UK Government grants
Grants - other agencies
**_Charitable activities_**
Wages and salaries
Staff pensions
Rent and rates
Events
Light, heat and power
Insurance
Ghosia Committee Expenses
Repairs and maintenance
Telephone and fax
Printing, postage and stationery
Islamic Books and Radio
Islamic Books and Radio
Sundry expenses
Accountancy fees
The audit of the charity's annual accounts
Legal and professional fees
Depreciation of fixtures and fittings|**Total**
**2020**
**£**
-
2,751
3,791
650
8,662
-
3,369
-
19,223
647
100
-
24,670
25,417
27,981
5,000
32,981
(43,763)
(1,021)
(2,960)
-
(4,572)
(3,059)
(795)
(464)
(256)
(295)
-
(3,824)
(184)
(1,550)
(500)
(75)
(782)|**Total**
**2019**
**£**
1,917
-
2,866
-
8,171
450
2,530
455|
|---|---|---|
|||16,389|
|||1,670
60
800
67,285|
|||69,815|
|||-
-|
|||-|
|||(63,694)
(945)
(4,074)
(600)
(7,216)
(2,902)
(4,783)
(2,472)
(209)
(373)
(850)
(1,690)
(325)
(1,400)
(600)
-
(977)|
Page 16
## **Raza Jamia Mosque & Islamic Centre**
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020**
|Depreciation of office equipment
Charitable donations|**Total**
**2020**
**£**
(439)
(15)
(64,554)|**Total**
**2019**
**£**
(548)
(519)|
|---|---|---|
|||(94,177)|
Page 17
Raza Jamia Mosque & Islamic Ceiitre
Indepeiident Examtner's Report to the trustees of Raza JamiA Mosqiie & Islamie
Centi'e
I repori to Ilie cliarity trLislees oil Iny exai)iiiiaiioii of tlie accouiits of the cliariiy for the year elided 31 December
2020 wlii¢h are sel oiit oil pages 4 to 12.
R¢$pe¢liv¢ Ye$pon$ibilities of trust¢¢$ and ¢.i#Jniner
As Ilie chariry s trustees of Raza Jainia fvlosque & Islaiiiie C.enlTe you are respoi)sible for the PTeparalioii of the
a¢¢ounts iii a¢¢ord&n¢e with the ¥¢qiiirein¢nlg of the Chaiilie5 Aci 2011 {'th¢ Acl'l.
I r¢pori in respect of niy exaiilination of Ihe Raz& JAliiiI MosqLi¢ & Is111¢ Ceiitre's accouiits cairied out under
sectioji 145 of tlic 201 l Act alid iti tarryin8 nut rny examination I have followed all tlie applicabl¢ Directiojis
giveii by Ilie Cliarity Coijiiiiissioti under se¢iiot1 14515llbl of the A¢1.
Indep*iid¢nt examln¢r's $t8tement
I hav¢ completed my exaiiiinaiion. I confiTm that no iiiaterial Inatte liave c4)me to my atteiition in conne£lion
aceoiinting records were not kept ITh r¢sp¢¢r of Raza Jainia Mosque & Islarni¢ Cenire as required by
s¢ctlgti 130 of tlie Act. or
2. the accounts do not accord with those records. oi
3. tlie accouiil5 do nol cornply with Ili¢ accDUnting reqiiireiiienis ¢oiiceniiiig the form aiid conteiil of accoiiiits
set oiir in ilie Chariries {Ac¢ounis and Repoitsl RegLilation$ 2008 other than any r¢quiTeni¢nl that the
a¢¢ouiit$ give a 'true and fair view, wliich is iiot a matter considered as part of ali ijidepelldellt
have no concern5 and have conie across iio other niatters in connectioii iviili the exwninalion to which atteniion
shoiild be drawn iii iliis rcport in order to enable a proper ui)derslandiiig of the accoiinis to be reached.
Paul Kiiigliaiii
Kiiigl)aiii House
161 Coll¢ge Stsect
St Helens
Mrrseyside
WAIO ITY
27 April 2021
Pa8e 3