Trustees' Annual Report for the period
Period start date Period end date 01 January 2021 31 December 2021 From To
Charity name Raza Jamia Mosque & Islamic Centre
Registered charity number (if any) 702991
Charity's principal address 13 Grimshaw Street
Accrington Lancashire Postcode BB5 0AZ
Names of the charity trustees who manage the charity
----- Start of picture text -----
Name of person (or body)
Dates acted if not for
Trustee name Office (if any) entitled to appoint trustee
whole year
(if any)
1 Ashfaq Hussain Chairman
2 Abdul Qayum Vice Chair
3 Waheed Ahmed Secretary
Mohammed Treasury
4
Akram
Mohammed Joint Treasury
5
Yaqub
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year
Names and addresses of advisers (Optional information)
Type of adviser Name Address Name of chief executive or names of senior staff members (Optional information)
Section B Structure, governance and management
Description of the charity’s trusts
Constitution Type of governing document (eg. trust deed, constitution)
How the charity is constituted
- (eg. trust, association, company)
The trustees are elected by a committee at a special meeting Trustee selection methods A special meeting may be called to take place immediately after (eg. appointed by, elected by) or before a general meeting.
In selecting persons to be appointed as trustees, the trustees shall take into account the benefits of appointing a person who is able by virtue of his personal or professional qualifications to make a contribution to the objects or the managements of the Charity.
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about:
- policies and procedures adopted for the induction and training of trustees;
The additional governance within the charity are
-
Policies and Procedure to support the actions and decisions and the actions of the Mosque. The support the running of the day to day of the Mosque including managing the Mosque’s internal affairs.
-
the charity’s organisational structure and any wider network with which the charity works;
-
relationship with any related parties;
-
trustees’ consideration of major risks and the system and procedures to manage them.
Section C Objectives and activities
Summary of the objects of the charity set out in its governing document
The advancement of the Islamic religion in accordance with the Sunni-Hanfi- Brailivi Sufi school of thought. The advancement of the education of Muslim children and adults.
To promote throughout the community in the beneficial area, knowledge and understanding of the beliefs and institutions of Islam.
The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefits to those who worship at the mosque and the wider community of Accrington.
congregational prayers juma prayer and other Prayers like funeral and Eid prayers including Nikah and Funeral facilities, To hold monthly Islamic events Ghiarween and annual Milad events
Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)
Main Objective of Charity is to spread the knowledge of Deen Islam and to provide sufficient education to Muslim and wider community and promote harmony peace and cohesion among communities. Due to the Covid-19 pandemic, the Charity has faced many challenges as the Mosque was forced to reduce the services provided to the local community. Many events had to be postponed to when restrictions on the Covid-19 pandemic had lifted.
Due to the lockdown many provisions had to be made to allow the safe opening of the building. Social distancing measures were placed, the installation of hand sanitisers, closing certain parts of the building, reducing capacity and limiting events at the Mosque, which included having no classes.
Whist Closed the charity received the Job Retention Scheme grant for employees’ wages
Additional details of objectives and activities (Optional information)
The contributions made by the volunteers are the following:
-
The day-to-day running of the Masjid.
-
The maintenance and Cleaning of the Masjid
-
To create leaflet and poster to promote local events and talks.
You may choose to include further statements, where relevant, about:
-
To maintain Masjid social media pages e.g. Facebook, Instagram.
-
Policy on grantmaking;
-
Policy programme related investment;
-
Contribution made by volunteers.
Section D Achievements and performance
Summary of the main achievements of the charity during the year
Raza Jamia Mosque and Islamic Centre have throughout the year helped the advancement in Islamic knowledge for youths and adults in the local area and helped anybody wishing to learn about Islam.
We have also provided resources to the community through books, computers and general one to one advice. Throughout the year we have also raised funds for various charitable needs throughout the Muslim world.
During the year the trustees and mosque committee have had a number of meetings to ensure that adequate financial controls are being followed by all members involved on a daily basis, with adequate procedures and rules.
Section E Financial review
Brief statement of the charity’s policy on reserves
The free reserves are held to secure the long-term financial security of the charity.
The trustees consider that this level of reserves is required to enable the charity to fulfil its obligations and commitments.
Details of any funds materially in deficit
Further financial review details (Optional information)
You may choose to include additional information, where relevant about:
-
the charity’s principal sources of funds (including any fundraising);
-
how expenditure has supported the key objectives of the charity;
The principal for Raza Jamia Masjid & Islamic Centre is the following:
-
Student fees – Paid on Monthly basis
-
Annual membership donation
-
Community donations
-
Local business donations
-
Friday donations
-
investment policy and objectives including any ethical investment policy adopted.
Section F Other optional information
The Charity is now evolved and more focusing in the education side.
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date
Charity registration number: 702991
Raza Jamia Mosque & Islamic Centre
Annual Report and Financial Statements for the Year Ended 31 December 2021
AYA Accountants 82 Blackburn Road Accrington Lancashire BB5 1LL
Raza Jamia Mosque & Islamic Centre
Contents
| 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 13 |
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
Charity Registration Number
702991
Principal Office
13 Grimshaw Street Accrington Lancashire BB5 0AZ
Independent Examiner
Butterworth Barlow Chartered Accountants Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG
Accountants
AYA Accountants 82 Blackburn Road Accrington Lancashire BB5 1LL
Bankers
Lloyds Bank Church Street Blackburn Lancashire BB2 1JQ Barclays Bank Leicester LE87 2BB
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 10 May 2022 and signed on its behalf by:
Mr Waheed Ahmed 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 trustees on my examination of the accounts of Raza Jamia Mosque & Islamic Centre for the year ended 31 December 2021.
Responsibilities and basis of report
As the charity 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:
-
accounting records were not kept in respect of Raza Jamia Mosque & Islamic Centre as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
...................................... Gavin Butterworth
Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG
10 May 2022
Page 3
Raza Jamia Mosque & Islamic Centre
Statement of Financial Activities for the Year Ended 31 December 2021
| Unrestricted Total |
|
|---|---|
| funds Restricted funds 2021 |
|
| Note | £ £ £ |
| Income and Endowments from: | |
| Donations and legacies | 46,987 5,261 52,248 |
| Charitable activities | 24,317 - 24,317 |
| Other income | 16,906 - 16,906 |
| Total income | |
| 88,210 5,261 93,471 |
|
| Expenditure on: | |
| Charitable activities | (82,399) (1,189) (83,588) |
| Total expenditure | |
| (82,399) (1,189) (83,588) |
|
| Net income | |
| 5,811 4,072 9,883 |
|
| Net movement in funds | |
| 5,811 4,072 9,883 |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 454,055 6,161 460,216 |
|
| Total funds carried forward 11 |
|
| 459,866 10,233 470,099 |
|
| Unrestricted Total |
|
| funds Restricted funds 2020 |
|
| Note | £ £ £ |
| Income and Endowments from: | |
| Donations and legacies | 18,573 650 19,223 |
| Charitable activities | 25,417 - 25,417 |
| Other income | 32,981 - 32,981 |
| Total income | |
| 76,971 650 77,621 |
|
| Expenditure on: | |
| Charitable activities | (63,759) (795) (64,554) |
| Total expenditure | |
| (63,759) (795) (64,554) |
|
| Net income/(expenditure) | |
| 13,212 (145) 13,067 |
|
| Net movement in funds | |
| 13,212 (145) 13,067 |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 440,843 6,306 447,149 |
|
| Total funds carried forward 11 |
|
| 454,055 6,161 460,216 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 11.
The notes on pages 6 to 13 form an integral part of these financial statements. Page 4
Raza Jamia Mosque & Islamic Centre
(Registration number: 702991) Balance Sheet as at 31 December 2021
| 2021 2020 |
|
|---|---|
| Note | £ £ |
| Fixed assets | |
| Tangible assets 7 |
427,509 426,882 |
| Current assets | |
| Stocks 8 |
295 435 |
| Cash at bank and in hand 9 |
45,889 37,164 |
| 46,184 37,599 |
|
| Creditors: Amounts falling due within oneyear 10 |
|
| (3,594) (4,265) |
|
| Net currentassets | |
| 42,590 33,334 |
|
| Netassets | |
| 470,099 460,216 |
|
| Funds of the charity: | |
| Restricted income funds | |
| Restricted funds | 10,233 6,161 |
| Unrestricted income funds | |
| Unrestricted funds | 459,866 454,055 |
| Total funds 11 |
|
| 470,099 460,216 |
The financial statements on pages 4 to 13 were approved by the trustees, and authorised for issue on 10 May 2022 and signed on their behalf by:
Mr Waheed Ahmed Trustee
The notes on pages 6 to 13 form an integral part of these financial statements. Page 5
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom 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. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
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 2021
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:
| Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off residual value, over their expected useful economic life as follows: |
the cost or valuation, less any estimated |
|---|---|
| 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 2021
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
| 2 Income from donations and legacies |
|||
|---|---|---|---|
| Unrestricted | |||
| funds | Restricted | Total | |
| General | funds | funds | |
| £ | £ | £ | |
| Donations and legacies; | |||
| Legacies | 17,280 | - | 17,280 |
| Regulargivingand capital donations | 29,707 | 5,261 | 34,968 |
| Total for 2021 | 46,987 | 5,261 | 52,248 |
| Total for 2020 | 18,573 | 650 | 19,223 |
3 Other income
Total funds £
4 Expenditure on charitable activities
| 4 Expenditure on charitable activities |
|
|---|---|
| Unrestricted | |
| funds Restricted Total |
|
| General funds funds |
|
| Note | £ £ £ |
| Governance costs | 82,399 1,189 83,588 |
| Total for 2020 | |
| 63,759 795 64,554 |
Page 8
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
| Total expenditure |
|
|---|---|
£ |
|
| 5 Staff costs |
|
| The aggregate payroll costs were as follows: | |
| 2021 2020 |
|
| £ £ |
|
| Staff costs during the year were: | |
| Wages and salaries | 49,328 43,763 |
| Pension costs | 976 1,021 |
| 50,304 44,784 |
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| charity during the year expressed as full time equivalents was as follows: | |
|---|---|
| 2021 2020 |
|
| No No |
|
| Average number of employees | 9 10 |
No employee received emoluments of more than £60,000 during the year
6 Taxation
The charity is a registered charity and is therefore exempt from taxation.
Page 9
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
7 Tangible fixed assets
| 7 Tangible fixed assets |
7 Tangible fixed assets |
|---|---|
| Land and buildings Furniture and equipment Total |
|
£ £ £ |
|
| Cost | |
| At 1 January 2021 422,000 29,820 451,820 |
|
| Additions - 2,004 2,004 |
|
| At 31 December 2021 422,000 31,824 453,824 |
|
| Depreciation | |
| At 1 January 2021 - 24,938 24,938 |
|
| Charge for theyear - 1,377 1,377 |
|
| At 31 December 2021 - 26,315 26,315 |
|
| Net book value | |
| At 31 December 2021 422,000 5,509 427,509 |
|
| At 31 December 2020 422,000 4,882 426,882 |
|
| 8 Stock |
|
| 2021 2020 |
|
| £ £ |
|
| Stocks | 295 435 |
| 9 Cash and cash equivalents |
|
| 2021 2020 |
|
| £ £ |
|
| Cash on hand | 522 - |
| Cash at bank | 45,367 37,164 |
| 45,889 37,164 |
|
| 10 Creditors: amounts falling due within one year |
|
| 2021 2020 |
|
| £ £ |
|
| Other taxation and social security | 1,046 2,135 |
| Accruals | 2,548 2,130 |
| 3,594 4,265 |
Page 10
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
| 11 Funds |
11 Funds |
|---|---|
| Balance at 1 January 2021 Incoming resources Resources expended Balance at 31 December 2021 |
|
£ £ £ £ |
|
| Unrestricted funds | |
| General 454,055 88,210 (82,399) 459,866 |
|
| Restricted funds 6,161 5,261 (1,189) 10,233 |
|
| Total funds 460,216 93,471 (83,588) 470,099 |
|
| Balance at 1 January 2020 Incoming resources Resources expended Balance at 31 December 2020 |
|
£ £ £ £ |
|
| Unrestricted funds | |
| General 440,843 76,971 (63,759) 454,055 |
|
| Restricted funds 6,306 650 (795) 6,161 |
|
| Total funds 447,149 77,621 (64,554) 460,216 |
|
| 12 Analysis of net assets between funds |
|
| Unrestricted Total funds at 31 |
|
| funds Restricted December |
|
| General funds 2021 |
|
| £ £ £ |
|
| Tangible fixed assets | 425,505 - 425,505 |
| Current assets | 40,023 6,161 46,184 |
| Current liabilities | (3,594) - (3,594) |
| Total net assets | |
| 461,934 6,161 468,095 |
|
| Unrestricted Total funds at 31 |
|
| funds Restricted December |
|
| General funds 2020 |
|
| £ £ £ |
|
| Tangible fixed assets | 426,882 - 426,882 |
| Current assets | 31,438 6,161 37,599 |
| Current liabilities | (4,265) - (4,265) |
| Total net assets | |
| 454,055 6,161 460,216 |
Page 11
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
13 Analysis of net funds
| 13 Analysis of net funds |
||
|---|---|---|
| At 1 January | At 31 December | |
| 2021 | 2021 | |
| £ | £ | |
| Cash at bank and in hand | 37,164 | 37,164 |
| Net debt | 37,164 | 37,164 |
| At 1 January | At 31 December | |
| 2020 | 2020 | |
| £ | £ | |
| Cash at bank and in hand | 22,750 | 22,750 |
| Net debt | 22,750 | 22,750 |
14 Analysis of governance and support costs
Governance costs
| Governance costs | |||
|---|---|---|---|
| Unrestricted | |||
| funds | Restricted | Total | |
| General | funds | funds | |
| £ | £ | £ | |
| Staff costs | |||
| Wages and salaries | 49,328 | - | 49,328 |
| Pension costs | 976 | - | 976 |
| Independent examiner fees | |||
| Examination of the financial statements | 2,130 | - | 2,130 |
| Othergovernance costs | 29,965 | 1,189 | 31,154 |
| Total for 2021 | 82,399 | 1,189 | 83,588 |
| Total for 2020 | 63,759 | 795 | 64,554 |
| 15 Independent examiner's remuneration |
|||
| 2021 | 2020 | ||
| £ | £ | ||
| Examination of the financial statements | 2,130 | 2,050 | |
| 16 Income from charitable activities |
Page 12
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
| Unrestricted | ||
|---|---|---|
| funds | Total | |
| General | funds | |
| £ | £ | |
| Islamic Books Income | 147 | 147 |
| Radio Income | 320 | 320 |
| Nikkah/Wedding Income | 360 | 360 |
| Student Fees | 23,490 | 23,490 |
| Total for 2021 | 24,317 | 24,317 |
| Total for 2020 | 25,417 | 25,417 |
17 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
Page 13
Raza Jamia Mosque & Islamic Centre
Statement of Financial Activities by fund for the Year Ended 31 December 2021
| Total Total |
|
|---|---|
| Unrestricted Unrestricted |
|
| Funds Funds |
|
| 2021 2020 |
|
| £ £ |
|
| Income and Endowments from: | |
| Donations and legacies | 46,987 18,573 |
| Charitable activities | 24,317 25,417 |
| Other income | 16,906 32,981 |
| Total income | |
| 88,210 76,971 |
|
| Expenditure on: | |
| Charitable activities | (82,399) (63,759) |
| Total expenditure | |
| (82,399) (63,759) |
|
| Net income | |
| 5,811 13,212 |
|
| Net movement in funds | |
| 5,811 13,212 |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 454,055 440,843 |
|
| Total funds carried forward | |
| 459,866 454,055 |
This page does not form part of the statutory financial statements. Page 14
Raza Jamia Mosque & Islamic Centre
Statement of Financial Activities by fund for the Year Ended 31 December 2021
| Total Total |
|
|---|---|
| Restricted Restricted |
|
| Funds Funds |
|
| 2021 2020 |
|
| £ £ |
|
| Income and Endowments from: | |
| Donations and legacies | 5,261 650 |
| Total income | |
| 5,261 650 |
|
| Expenditure on: | |
| Charitable activities | (1,189) (795) |
| Total expenditure | |
| (1,189) (795) |
|
| Net income/(expenditure) | |
| 4,072 (145) |
|
| Net movement in funds | |
| 4,072 (145) |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 6,161 6,306 |
|
| Total funds carried forward | |
| 10,233 6,161 |
This page does not form part of the statutory financial statements. Page 15
Raza Jamia Mosque & Islamic Centre
Detailed Statement of Financial Activities for the Year Ended 31 December 2021
| Total Total |
|
|---|---|
| 2021 2020 |
|
| £ £ |
|
| Income and Endowments from: | |
| Donations and legacies (analysed below) | 52,248 19,223 |
| Charitable activities (analysed below) | 24,317 25,417 |
| Other income(analysed below) | 16,906 32,981 |
| Total income | |
| 93,471 77,621 |
|
| Expenditure on: | |
| Charitable activities(analysed below) | (83,588) (64,554) |
| Total expenditure | |
| (83,588) (64,554) |
|
| Net income | |
| 9,883 13,067 |
|
| Net movement in funds | |
| 9,883 13,067 |
|
| Reconciliation of funds | |
| Total funds brought forward | |
| 460,216 447,149 |
|
| Total funds carried forward | |
| 470,099 460,216 |
This page does not form part of the statutory financial statements. Page 16
Raza Jamia Mosque & Islamic Centre
Detailed Statement of Financial Activities for the Year Ended 31 December 2021
| Total | Total | |
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Donations and legacies | ||
| General Donations | 5,261 | - |
| General Donations | 7,620 | 2,751 |
| Funeral Donations | 17,607 | 3,791 |
| Zakat | - | 650 |
| Jummah Collection | 17,280 | 8,662 |
| Annual Membership | 3,830 | 3,369 |
| Portland St CommunityCentre Income | 650 | - |
| 52,248 | 19,223 | |
| Charitable activities | ||
| Islamic Books Income | 147 | 647 |
| Radio Income | 320 | 100 |
| Nikkah/Wedding Income | 360 | - |
| Student Fees | 23,490 | 24,670 |
| 24,317 | 25,417 | |
| Other income | ||
| UK Government grants | 16,906 | 27,981 |
| Grants - other agencies | - | 5,000 |
| 16,906 | 32,981 | |
| Charitable activities | ||
| Wages and salaries | (49,328) | (43,763) |
| Staff pensions | (976) | (1,021) |
| Rent and rates | (2,194) | (2,960) |
| Events | (357) | - |
| Light, heat and power | (6,034) | (4,572) |
| Insurance | (3,065) | (3,059) |
| Ghosia Committee Expenses | (629) | (795) |
| Repairs and maintenance | (719) | (464) |
| Telephone and fax | (285) | (256) |
| Printing, postage and stationery | - | (295) |
| Islamic Books and Radio | (875) | (3,824) |
| Sundry expenses | - | (184) |
| Accountancy fees | (2,000) | (1,550) |
| The audit of the charity's annual accounts | (130) | (500) |
| Legal and professional fees | - | (75) |
| Depreciation of fixtures and fittings | (1,026) | (782) |
| Depreciation of office equipment | (351) | (439) |
This page does not form part of the statutory financial statements. Page 17
Raza Jamia Mosque & Islamic Centre
Detailed Statement of Financial Activities for the Year Ended 31 December 2021
| Total Total |
|
|---|---|
| 2021 2020 |
|
| £ £ |
|
| Charitable donations | (560) - |
| Charitable donations | (15,059) (15) |
| (83,588) (64,554) |
This page does not form part of the statutory financial statements. Page 18
Charity registration number: 702991
Raza Jamia Mosque & Islamic Centre
Annual Report and Financial Statements for the Year Ended 31 December 2021
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 13 |
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
Charity Registration Number
702991
Principal Office
13 Grimshaw Street Accrington Lancashire BB5 0AZ
Independent Examiner
Butterworth Barlow Chartered Accountants Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG
Accountants
AYA Accountants 82 Blackburn Road Accrington Lancashire BB5 1LL
Bankers
Lloyds Bank Church Street Blackburn Lancashire BB2 1JQ Barclays Bank Leicester LE87 2BB
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 10 May 2022 and signed on its behalf by:
Mr Waheed Ahmed 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 trustees on my examination of the accounts of Raza Jamia Mosque & Islamic Centre for the year ended 31 December 2021.
Responsibilities and basis of report
As the charity 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:
-
accounting records were not kept in respect of Raza Jamia Mosque & Islamic Centre as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
...................................... Gavin Butterworth
Butterworth Barlow House 10 Derby Street Prescot Merseyside L34 3LG
10 May 2022
Page 3
Raza Jamia Mosque & Islamic Centre
Statement of Financial Activities for the Year Ended 31 December 2021
| Note | Unrestricted funds Restricted funds Total 2021 |
|---|---|
| £ £ £ |
|
| Income and Endowments from: | |
| Donations and legacies | 46,987 5,261 52,248 |
| Charitable activities | 24,317 - 24,317 |
| Other income | 16,906 - 16,906 |
| Total income | 88,210 5,261 93,471 |
| Expenditure on: | |
Charitable activities |
(82,399) (1,189) (83,588) |
| Total expenditure | (82,399) (1,189) (83,588) |
| Net income | 5,811 4,072 9,883 |
| Net movement in funds | 5,811 4,072 9,883 |
| Reconciliation of funds | |
| Total funds brought forward | 454,055 6,161 460,216 |
| Total funds carried forward 11 |
459,866 10,233 470,099 |
| Note | Unrestricted funds Restricted funds Total 2020 |
| £ £ £ |
|
| Income and Endowments from: | |
| Donations and legacies | 18,573 650 19,223 |
| Charitable activities | 25,417 - 25,417 |
| Other income | 32,981 - 32,981 |
| Total income | 76,971 650 77,621 |
| Expenditure on: | |
| Charitable activities | (63,759) (795) (64,554) |
| Total expenditure | (63,759) (795) (64,554) |
| Net income/(expenditure) | 13,212 (145) 13,067 |
| Net movement in funds | 13,212 (145) 13,067 |
| Reconciliation of funds | |
| Total funds brought forward | 440,843 6,306 447,149 |
| Total funds carried forward 11 |
454,055 6,161 460,216 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2020 is shown in note 11.
The notes on pages 6 to 13 form an integral part of these financial statements. Page 4
Raza Jamia Mosque & Islamic Centre
(Registration number: 702991) Balance Sheet as at 31 December 2021
| Note | 2021 2020 |
|---|---|
| £ £ |
|
| Fixed assets | |
| Tangible assets 7 |
427,509 426,882 |
| Current assets | |
| Stocks 8 |
295 435 |
| Cash at bank and in hand 9 |
45,889 37,164 |
| 46,184 37,599 |
|
| Creditors: Amounts falling due within oneyear 10 |
(3,594) (4,265) |
| Net currentassets | 42,590 33,334 |
| Netassets | 470,099 460,216 |
| Funds of the charity: | |
| Restricted income funds | |
| Restricted funds | 10,233 6,161 |
| Unrestricted income funds | |
| Unrestricted funds | 459,866 454,055 |
| Total funds 11 |
470,099 460,216 |
The financial statements on pages 4 to 13 were approved by the trustees, and authorised for issue on 10 May 2022 and signed on their behalf by:
Mr Waheed Ahmed Trustee
The notes on pages 6 to 13 form an integral part of these financial statements. Page 5
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom 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. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
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 2021
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:
| Depreciation and amortisation Depreciation is provided on tangible fixed assets so as to write off residual value, over their expected useful economic life as follows: |
the cost or valuation, less any estimated |
|---|---|
| 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 2021
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
| 2 Income from donations and legacies |
||||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Restricted | Total | ||
| General | funds | funds | ||
| £ | £ | £ | ||
| Donations and legacies; | ||||
| Legacies | 17,280 | - | 17,280 | |
| Regulargivingand capital donations | 29,707 | 5,261 | 34,968 | |
| Total for 2021 | 46,987 | 5,261 | 52,248 | |
| Total for 2020 | 18,573 | 650 | 19,223 |
3 Other income
| 3 Other income |
|
|---|---|
| Total | |
| funds £ |
|
| 4 Expenditure on charitable activities |
|
| Unrestricted funds Restricted Total |
|
| Note | General funds funds |
| £ £ £ |
|
| Governance costs | 82,399 1,189 83,588 |
| Total for 2020 | 63,759 795 64,554 |
Page 8
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
| Total expenditure £ |
|
|---|---|
| 5 Staff costs |
|
| The aggregate payroll costs were as follows: | |
| 2021 2020 |
|
| £ £ |
|
| Staff costs during the year were: | |
| Wages and salaries | 49,328 43,763 |
| Pension costs | 976 1,021 |
| 50,304 44,784 |
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| charity during the year expressed as full time equivalents was as follows: | |
|---|---|
| 2021 2020 |
|
| No No |
|
| Average number of employees | 9 10 |
No employee received emoluments of more than £60,000 during the year
6 Taxation
The charity is a registered charity and is therefore exempt from taxation.
Page 9
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
| 7 Tangible fixed assets |
7 Tangible fixed assets |
|---|---|
| Land and buildings £ Furniture and equipment £ Total £ |
|
| Cost | |
| At 1 January 2021 422,000 29,820 451,820 |
|
| Additions - 2,004 2,004 |
|
| At 31 December 2021 422,000 31,824 453,824 |
|
| Depreciation | |
| At 1 January 2021 - 24,938 24,938 |
|
| Charge for theyear - 1,377 1,377 |
|
| At 31 December 2021 - 26,315 26,315 |
|
| Net book value | |
| At 31 December 2021 422,000 5,509 427,509 |
|
| At 31 December 2020 422,000 4,882 426,882 |
|
| 8 Stock |
|
| 2021 2020 |
|
| £ £ |
|
| Stocks | 295 435 |
| 9 Cash and cash equivalents |
|
| 2021 2020 |
|
| £ £ |
|
| Cash on hand | 522 - |
| Cash at bank | 45,367 37,164 |
| 45,889 37,164 |
|
| 10 Creditors: amounts falling due within one year |
|
| 2021 2020 |
|
| £ £ |
|
| Other taxation and social security | 1,046 2,135 |
| Accruals | 2,548 2,130 |
| 3,594 4,265 |
Page 10
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
| 11 Funds |
11 Funds |
|---|---|
| Balance at 1 January 2021 £ Incoming resources £ Resources expended £ Balance at 31 December 2021 £ |
|
| Unrestricted funds | |
| General 454,055 88,210 (82,399) 459,866 |
|
| Restricted funds 6,161 5,261 (1,189) 10,233 |
|
| Total funds 460,216 93,471 (83,588) 470,099 |
|
| Balance at 1 January 2020 £ Incoming resources £ Resources expended £ Balance at 31 December 2020 £ |
|
| Unrestricted funds | |
| General 440,843 76,971 (63,759) 454,055 |
|
| Restricted funds 6,306 650 (795) 6,161 |
|
| Total funds 447,149 77,621 (64,554) 460,216 |
|
| 12 Analysis of net assets between funds |
|
| Unrestricted funds Restricted Total funds at 31 December |
|
| General funds 2021 |
|
| £ £ £ |
|
| Tangible fixed assets | 425,505 - 425,505 |
| Current assets | 40,023 6,161 46,184 |
| Current liabilities | (3,594) - (3,594) |
| Total net assets | 461,934 6,161 468,095 |
| Unrestricted funds Restricted Total funds at 31 December |
|
| General funds 2020 |
|
| £ £ £ |
|
| Tangible fixed assets | 426,882 - 426,882 |
| Current assets | 31,438 6,161 37,599 |
| Current liabilities | (4,265) - (4,265) |
| Total net assets | 454,055 6,161 460,216 |
Page 11
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
13 Analysis of net funds
| 13 Analysis of net funds |
|||
|---|---|---|---|
| At 1 January | At 31 December | ||
| 2021 | 2021 | ||
| £ | £ | ||
| Cash at bank and in hand | 37,164 | 37,164 | |
| Net debt | 37,164 | 37,164 | |
| At 1 January | At 31 December | ||
| 2020 | 2020 | ||
| £ | £ | ||
| Cash at bank and in hand | 22,750 | 22,750 | |
| Net debt | 22,750 | 22,750 |
14 Analysis of governance and support costs
Governance costs
| Governance costs | ||||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Restricted | Total | ||
| General | funds | funds | ||
| £ | £ | £ | ||
| Staff costs | ||||
| Wages and salaries | 49,328 | - | 49,328 | |
| Pension costs | 976 | - | 976 | |
| Independent examiner fees | ||||
| Examination of the financial statements | 2,130 | - | 2,130 | |
| Othergovernance costs | 29,965 | 1,189 | 31,154 | |
| Total for 2021 | 82,399 | 1,189 | 83,588 | |
| Total for 2020 | 63,759 | 795 | 64,554 | |
| 15 Independent examiner's remuneration |
||||
| 2021 | 2020 | |||
| £ | £ | |||
| Examination of the financial statements | 2,130 | 2,050 |
16 Income from charitable activities
Page 12
Raza Jamia Mosque & Islamic Centre
Notes to the Financial Statements for the Year Ended 31 December 2021
| Unrestricted | |||
|---|---|---|---|
| funds | Total | ||
| General | funds | ||
| £ | £ | ||
| Islamic Books Income | 147 | 147 | |
| Radio Income | 320 | 320 | |
| Nikkah/Wedding Income | 360 | 360 | |
| Student Fees | 23,490 | 23,490 | |
| Total for 2021 | 24,317 | 24,317 | |
| Total for 2020 | 25,417 | 25,417 |
17 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
Page 13
Raza Jamia Mosque & Islamic Centre
Statement of Financial Activities by fund for the Year Ended 31 December 2021
| Total Total |
|
|---|---|
| Unrestricted Unrestricted |
|
| Funds Funds |
|
| 2021 2020 |
|
| £ £ |
|
| Income and Endowments from: | |
| Donations and legacies | 46,987 18,573 |
| Charitable activities | 24,317 25,417 |
| Other income | 16,906 32,981 |
| Total income | 88,210 76,971 |
| Expenditure on: | |
Charitable activities |
(82,399) (63,759) |
| Total expenditure | (82,399) (63,759) |
| Net income | 5,811 13,212 |
| Net movement in funds | 5,811 13,212 |
| Reconciliation of funds | |
| Total funds brought forward | 454,055 440,843 |
| Total funds carried forward | 459,866 454,055 |
This page does not form part of the statutory financial statements. Page 14
Raza Jamia Mosque & Islamic Centre
Statement of Financial Activities by fund for the Year Ended 31 December 2021
| Total Total |
|
|---|---|
| Restricted Restricted |
|
| Funds Funds |
|
| 2021 2020 |
|
| £ £ |
|
| Income and Endowments from: | |
| Donations and legacies | 5,261 650 |
| Total income | 5,261 650 |
| Expenditure on: | |
Charitable activities |
(1,189) (795) |
| Total expenditure | (1,189) (795) |
| Net income/(expenditure) | 4,072 (145) |
| Net movement in funds | 4,072 (145) |
| Reconciliation of funds | |
| Total funds brought forward | 6,161 6,306 |
| Total funds carried forward | 10,233 6,161 |
This page does not form part of the statutory financial statements. Page 15
Raza Jamia Mosque & Islamic Centre
Detailed Statement of Financial Activities for the Year Ended 31 December 2021
| Total Total |
|
|---|---|
| 2021 2020 |
|
| £ £ |
|
| Income and Endowments from: | |
| Donations and legacies (analysed below) | 52,248 19,223 |
| Charitable activities (analysed below) | 24,317 25,417 |
| Other income(analysed below) | 16,906 32,981 |
| Total income | 93,471 77,621 |
| Expenditure on: | |
Charitable activities(analysed below) |
(83,588) (64,554) |
| Total expenditure | (83,588) (64,554) |
| Net income | 9,883 13,067 |
| Net movement in funds | 9,883 13,067 |
| Reconciliation of funds | |
| Total funds brought forward | 460,216 447,149 |
| Total funds carried forward | 470,099 460,216 |
This page does not form part of the statutory financial statements. Page 16
Raza Jamia Mosque & Islamic Centre
Detailed Statement of Financial Activities for the Year Ended 31 December 2021
| Total | Total | ||
|---|---|---|---|
| 2021 | 2020 | ||
| £ | £ | ||
| Donations and legacies | |||
| General Donations | 5,261 | - | |
| General Donations | 7,620 | 2,751 | |
| Funeral Donations | 17,607 | 3,791 | |
| Zakat | - | 650 | |
| Jummah Collection | 17,280 | 8,662 | |
| Annual Membership | 3,830 | 3,369 | |
| Portland St CommunityCentre Income | 650 | - | |
| 52,248 | 19,223 | ||
| Charitable activities | |||
| Islamic Books Income | 147 | 647 | |
| Radio Income | 320 | 100 | |
| Nikkah/Wedding Income | 360 | - | |
| Student Fees | 23,490 | 24,670 | |
| 24,317 | 25,417 | ||
| Other income | |||
| UK Government grants | 16,906 | 27,981 | |
| Grants - other agencies | - | 5,000 | |
| 16,906 | 32,981 | ||
| Charitable activities | |||
| Wages and salaries | (49,328) | (43,763) | |
| Staff pensions | (976) | (1,021) | |
| Rent and rates | (2,194) | (2,960) | |
| Events | (357) | - | |
| Light, heat and power | (6,034) | (4,572) | |
| Insurance | (3,065) | (3,059) | |
| Ghosia Committee Expenses | (629) | (795) | |
| Repairs and maintenance | (719) | (464) | |
| Telephone and fax | (285) | (256) | |
| Printing, postage and stationery | - | (295) | |
| Islamic Books and Radio | (875) | (3,824) | |
| Sundry expenses | - | (184) | |
| Accountancy fees | (2,000) | (1,550) | |
| The audit of the charity's annual accounts | (130) | (500) | |
| Legal and professional fees | - | (75) | |
| Depreciation of fixtures and fittings | (1,026) | (782) | |
| Depreciation of office equipment | (351) | (439) |
This page does not form part of the statutory financial statements. Page 17
Raza Jamia Mosque & Islamic Centre
Detailed Statement of Financial Activities for the Year Ended 31 December 2021
| Total Total |
|
|---|---|
| 2021 2020 |
|
| £ £ |
|
| Charitable donations | (560) - |
| Charitable donations | (15,059) (15) |
| (83,588) (64,554) |
This page does not form part of the statutory financial statements. Page 18