Registered Charity Number 1085706

Epsom & Ewell Islamic Society Reports and Accounts For The Year Ended 30 September 2012

Epsom & Ewell Islamic Society Reports and accounts Contents

Page Trustees report Independent examiners report on the accounts Statement of Financial Activities Balance sheet Notes to the accounts 2 5 6 7 8

Epsom & Ewell Islamic Society Reports and accounts Trustees report for the year ended 30 September 2012

Reference and administration details Charity name Registered charity number Principal address Epsom & Ewell Islamic Society 1085706 Epsom Islamic Centre Hook Road Epsom Surrey KT19 8TU

Managing charity trustees Dr S U Rahman M M Abdul I Kaidoo A Dossani F Ahmed J Ahmed Dr A Raja R Uddin M Rasool I Kaidoo Chairman Vice Chairman Treasurer (resigned 27 March 2011) Treasurer (appointed 28 March 2011) Assistant Treasurer (appointed 28 March 2011) General Secretary Assistant Secretary (appointed 28 March 2011) General Co-optee (co-opted 27 August 2011) Co-optee (co-opted 28 March 2011)

Custodian charity trustees S Ali S Malik A Malek T Chowdhury M S Simreekheea M S Uddin Structure, governance and management Type of governing document How the charity is constituted Trustee selection method Constitution adopted 12 January 2001 and amended 17 March 2001 Association Seven members of the Executive Committee are elected at the Annual General Meeting. Two members of the Executive Committee are coopted by the Executive Committee.

Epsom & Ewell Islamic Society Reports and accounts Trustees report for the year ended 30 September 2012

Objects and activities Summary of the objects of the charity set out in its governing document To advance religion in accordance with the tenets and doctrines of Islam To provide and assist in the provision of education in the field of Islamic culture, history and practice To foster goodwill and harmonious relations with other ethnic groups

Summary of the main activities undertaken for the public benefit in relation to these objects In carrying out their review of our objectives, the trustees have considered the Charity Commissions general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit. The trustees consider that the following activities provide benefit to those who worship at our mosque.

Prayers: The mosque is open for daily and Friday prayers Festivals: The mosque prepares food during holy month of fasting called Ramadan for those attending our Mosque who wish to break their fast together. Tajweed and Hifdh classes: Recitation and memorisation of the Quran are important elements of religious
education and training. We continue to provide this facility in the mosque

Zakaat: It is part of our faith that all who are able should pay Zakaat which is collected in proportion to a persons
means according to Islam for a number of specific charitable purposes. We provide the opportunity for those attending our mosque to give zakaat which we distribute on their behalf. The mosque makes no charge for the collection and distribution of zakaat.

Special appeals: It is also part of our faith that all who wish to may supplement their zakaat with sadaqah, which
is optional giving for a wider range of charitable purposes. Again we provide the opportunity for those attending our mosque to give sadaqah, in the form of special appeals, which we distribute on their behalf. The mosque makes no charge for the collection and distribution of sadaqah. Achievements and performance The main achievements of the charity during the year were:

Prayers: During the week we had over 25 to 50 people regularly attend daily prayers and over 500 who regularly
attend Friday prayers

Tajweed and Hifdh classes: We are pleased this programme continues to run successfully with over 10 people
regularly attending these classes.

Zakaat: We collected and distributed zakaat of 2,650 on behalf of those attending our mosque Special appeals: We distributed 2,035 to designated causes such as 1,600 for Pakistani flood victims and 435
for the Bangladeshi flood victims.

Loan repayment: We continued to make good progress in repaying 15,000 interest-free loans lent by generous
individuals to purchase the freehold property at a cost of 866,176, leaving 67,000 loans outstanding at year end.

Epsom & Ewell Islamic Society Reports and accounts Trustees report for the year ended 30 September 2012 Charities policy on reserves The trustees have reviewed the reserves of the charity. Their policy is to hold enough funds to meet 2 months operating costs of the mosque. Declaration The trustees declare that they have approved the trustees report above. Signed on behalf of the charitys trustees

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Epsom & Ewell Islamic Society Reports and accounts Independent examiners report on the accounts for the year ended 30 September 2012

I report to the trustees of The Epsom & Ewell Islamic Society on the financial statements for the year ended 30 September 2012 set out on pages 6 to 13. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charitys trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and to state whether particular matters have come to my attention.

Basis of independent examiners statement My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in, any material respect, the requirements: 2. to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed: S A Rahman

Date:

Member of Institute of Chartered Accountants in England and Wales and Chartered Institute of Taxation 133 Nork Way Banstead Surrey SM7 1HR

Epsom & Ewell Islamic Society Reports and accounts Statement of Financial Activities for the year ended 30 September 2012

Incoming resources (Note 3)

Unrestricted funds

Restricted income funds 2,650 2,650

Endowment funds -

Total this year 3 64,444 240 20,653 85,340

Total last year 11 110,031 720 1,463 16,953 129,178

Interest income Donations legacies and grants Fundraising events Calendar sales Fees for charitable services Total incoming resources Resources expended (Notes 4-7) Wages, salaries, pensions and NI Cost of fundraising events Rent, rates and Insurance Repairs and maintenance Light and heat Telephone postage and stationery Donations and grants Legal and professional fees Bank charges and interest Depreciation Total resources expended Net movement in funds Total funds brought forward Total funds carried forward

3 61,794 240 20,653 82,690

21,198 4,203 3,028 (2,376) 4,252

21,198 4,203 3,028 (2,376) 4,252

47,233 4,245 2,460 4,522 4,501

1,574 2,962 30,776 639 3,577 69,833 12,857 890,823

2,655 2,655 (5) -

1,574 5,617 30,776 639 3,577 72,488 12,852 890,823

1,878 9,569 20,848 303 1,198 96,757 32,421 858,402

903,680

(5)

903,675

890,823

Epsom & Ewell Islamic Society Reports and accounts Balance Sheet for the year ended 30 September 2012

Note

Unrestricted funds

Fixed assets Tangible assets Total fixed assets 8

Restricted income funds -

Endowment funds -

Total this year 952,250 952,250

Total last year 939,968 939,968

952,250 952,250

Current assets Debtors Cash at bank and in hand Total current assets Creditors: amounts falling due within 1 year Net current assets/(liabilities) Total assets less current liabilities Creditors: amounts falling due after 1 year Net assets Funds of the charity Unrestricted funds Total funds

500 25,338 25,838

500 25,338 25,838 7,413

500 36,856 37,356 4,501

10

7,413

18,425

18,425

32,855

970,675 10

970,675

972,823

67,000 903,675

67,000 903,675

82,000 890,823

903,680 903,680

(5) (5)

903,675 903,675

890,823 890,823

Signed by 1 or 2 trustees on behalf of all the trustees

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Epsom & Ewell Islamic Society Reports and accounts Notes to the accounts for the year ended 30 September 2012 1. 1.1 Basis of preparation Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with Accounting and Reporting by Charities Statement of Recommended Practice (SORP 2005); and with Accounting Standards; and with the Charities Act. 1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year. 1.3 Changes to previous accounts

No changes have been made to accounts for previous years. 2. Basis of preparation

Incoming resources Recognition of incoming resources These are included in the Statement of Financial Activities (SoFA) when: the charity becomes entitled to the resources; the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability. Incoming resources with related expenditure Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA. Grants and donations Grants and donations are only included in the SoFA when received. Tax reclaims on donations and gifts Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. Contractual income and performance related grants This is only included in the SoFA once the related goods or services have been delivered. Gifts in kind Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable. Donated services and facilities These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees annual report. Investment income This is included in the accounts when received.

Epsom & Ewell Islamic Society Reports and accounts Notes to the accounts for the year ended 30 September 2012 2. Basis of preparation

Expenditure and liabilities Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Grants payable without performance conditions These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. Assets Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year, and cost at least 500. They are valued at cost or a reasonable value on receipt.

3.

Analysis of incoming resources This year 3 3 20,241 23,581 870 17,102 2,650 64,444 240 240 20,603 50 20,653 Last year 11 11 45,659 30,465 3,420 1,079 20,782 3,110 5,516 110,031 720 720 1,463 1,463 16,953 16,953

Bank interest Interest income Islamic appeal fund Jumuah collection Membership fees Miscellaneous donations Monthly donations Special appeal fund Zakaat & fitra collection Gift Aid Donations, legacies and grants Ramadan expenses' collection Eid salat collection Fundraising events Calendar sales Calendar sales Madrassa tuition fees Nikah fees Fees for charitable services

Epsom & Ewell Islamic Society Reports and accounts Notes to the accounts for the year ended 30 September 2012 4. Analysis of resources expended This year 16,083 3,900 1,215 21,198 4,203 4,203 853 1,971 204 3,028 744 830 1,574 927 2,035 2,655 5,617 600 2,981 1,380 24,243 1,572 30,776 Last year 36,730 4,225 6,278 47,233 3,295 150 200 600 4,245 1,120 1,250 90 2,460 648 1,230 1,878 1,385 2,668 5,516 9,569 750 2,654 673 14,356 2,415 20,848

Maulana services Caretaker Employer's NICs Wages, salaries, pensions and NI Ramadan expenses Advertising and subscriptions Travelling Sundry expenses Cost of fundraising events Rates Insurance Hiring of halls Rent, rates and insurance Telephone Printing postage and stationery Telephone postage and stationery Madrassa books Special appeal Zaka'at & fitrah Donations and grants Accountancy Caretaker and admin staff Legal and professional Madrassah teacher Maulana services Legal and professional

5. 5.1

Details of certain items of expenditure Trustee expenses

No payments or reimbursement of outof-pocket expenses were made to trustees or third parties for expenses incurred by trustees.

10

Epsom & Ewell Islamic Society Reports and accounts Notes to the accounts for the year ended 30 September 2011 5. 5.2 Details of certain items of expenditure Fees for examination or audit of accounts This year 500 100 600 Last year 500 250 750

Independent examiners fees for reporting on the accounts Other fees paid to the independent examiner

6. 6.1

Paid employees Staff costs This year 19,983 1,215 21,198 Last year 40,955 6,278 47,233

Gross wages, salaries and benefits in kind Employers National Insurance costs

6.2

Average number of full-time equivalent employees in the year This year Number 1 1 Last year Number 1 1

Charitable activities (Mosque)

7.

Grant making

Grants made to institutions Total amount of grants paid 1,600 435 528 2,563

Names of institutions Pakistan Recovery Fund Zam Zam Charitable Trust Zam Zam Charitable Trust

Purpose Pakistan Flood Appeal Bangladesh Flood Appeal Zakaat & Fitrah

11

Epsom & Ewell Islamic Society Reports and accounts Notes to the accounts for the year ended 30 September 2011 8. 8.1 Tangible fixed assets Cost or valuation Freehold land & buildings Balance brought forward Additions Balance carried forward 8.2 932,214 Other land & buildings Plant, machinery & motor vehicles Fixtures, fittings & equipment 8,952 15,859 932,214 24,811 Payment on account and assets under construction Total

941,166 15,859 957,025

Accumulated depreciation and impairment provisions Freehold land & buildings Other land & buildings Plant, machinery & motor vehicles Fixtures, fittings & equipment 1,198 3,577 4,775 Payment on account and assets under construction Total

1,198 3,577 4,775

Balance brought forward Depreciation charge for the year Balance carried forward

8.3

Net book value Freehold land & buildings Other land & buildings Plant, machinery & motor vehicles Fixtures, fittings & equipment 7,754 20,036 Payment on account and assets under construction Total

939,968 952,250

Balance brought forward Balance carried forward

932,214 932,214

Debtors and prepayments Amounts falling due within one year This year Last year 500 500 Amounts falling due after more than one year This year Last year -

Analysis of debtors

Other debtors Total

12

Epsom & Ewell Islamic Society Reports and accounts Notes to the accounts for the year ended 30 September 2011 10 Creditors and accruals Amounts falling due within one year This year Last year 4,631 1,248 2,782 3,253 7,413 4,501 Amounts falling due after more than one year This year Last year 67,000 82,000 67,000 82,000

Analysis of creditors

Loans and overdrafts Trade creditors Other creditors Total

11

Endowment and restricted income funds

11.1 Funds held Zakaat and fitrah collection fund is a restricted income fund established to collect obligatory charitable donations from individuals for distribution for specified purposes. 11.2 Movement of major funds Fund names Fund balances brought forward Incoming resources Resources expended Transfers Gains and losses Fund balances carried forward (5) (5)

Zaka'at & fitrah Total

2,650 2,650

(2,655) (2,655)

12

Transactions with related parties

12.1 Loans due to trustees and related parties Amount owing This year Last year 2,000 2,000 7,500 12,500 9,500 14,500

Name of Trustee or related party Dr Shakil Rahman Mannan Abdul

Legal authority Trustee Trustee

13