Charity registration number 1003212 {England and Wales)
SMETHWICK BANGLADESHI MUSLIM WELFARE ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

SMETHWICK BANGLADESHI MUSLIM WELFARE ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Moliqur Rahrnan
Mohammed Taj Uddin
Mohammed Ashraful Islam
Mohammed Abdul Hannan
(Appoinled 1 June 20251
(Appointed 1 June 20251
(Appointed 1 June 2025}
Charity number (England and Wales)
1003212
Principal address
253 Halfords Lane
Smethwick
Birmingham
UK
B661BD
Independent examiner
Mohammed Yaseen ACCA
Soho House
362 - 364 Soho Road
Birmingham
B21 gQL

SMETHWICK BANGLADESHI MUSLIM WELFAREASSOCIATION
CONTENTS
Page
Trustees report
Ind&pendent examiner's report
ststement of financial activities
Balance sheet
Notes to the financial statements
6-12

SMETHWICK BANGLADESHI MUSLIM WELFAREASSOCIATION
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustèes present th&ir annual report and financial statèments for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting
and Reporting by Charitie5= 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 IFRS 102)"
Objectives and activities
The charity's activities are governed by its Constitution. The charity's objects laid down in the Constilution include..
the advancement and preservation of the Islamic faith;
the advancement of education including instruction in the Islamic faith.,
to provide facilities for recreation or other leisure-time occupation in the interests of social welfare with the
object of irnproving the conditions of life for the inhabitants of the area of Smelhwick.
to advance and cater for the religious needs and educational activities.
lo undertake the day-to-day management of the Association in accordance with the Constitution., and
to foster goodwill and harmonious relations.
Public benefit
The trustees havo paid due regard to guidance issued by th8 Charity Commission in d8ciding what activities the
charity should undertake.
Activitl8S
The main activities include catering for the religious needs of the community and the provision of educational
activities.
The Mosqu8 is a centre for worship and activitl8s connected to the IslarniG faith. The Mosque is open to members of
public from outside of Smethwick.
Educational activit18s are open to children and adults. Activities range from basic classes to tutorials on everyday
manners to help create goodwill in public.
Achlevements and performance
Signific8nt activities and achievements against objectives
The charity received incoma of £290,030 during the year, thanks mainly to the generosity of donors within the area
and other parts of the UK.
It has been an extrernely challenging year with the ongoing renovation works to the charity building. Thi5 should
provide the public with improved facilities and services. Of the donations collected, £229,672 has been specifically
donated for the renovation work. The charity users and the public in general have been very generous in donating
lowards this project. We thank all those who hav8 supported the charity and hope to achieve continuing donations
lo progress Wlth the project.
The charity held a number of conferences during the year which had attendees from various parts of the Midlands.
The topics included the importance of family values, education, and good manners in society. On Fridays, an
increasin9 numbar of the public from outside Smethwick are using the charity's services.

SMETHWICK BANGLADESHI MUSLIM WELFAREASSOCIATION
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Flnancial review
The Trustees are satisfied with the financial position of the charity at the period end. There are sufficient cash funds
and relatively small liabilities.
At 31 December 2024 there were total unrestricted resarves of £762,649.
Reslricted reserves at this date wer& £44,259.
Reserves policy
There is no set policy on the level of unreslricted reserves other than to maintain any surpluses left from donalions
for the furtherance of ils Objecls.
Aseparate restricted reseNe was sel up for the continulng renovation work to the charity propety-
structure, governance and management
The charity's activities are govemed by ils Constitulion
The trustees who s&rved during Ihe year and up to the dale of signature of the financial statements were:
Moliqur Rahman
Mohammed Taj Uddin
Mohammed Ashraful Islam
Mohammed Abdul Hannan
{Appointed 1 June 2025)
{Appointed l June 20251
(Appointed 1 June 20251
Thé trustges report was approved by the Board of Trustees.
Mol
Truslee
ahman
29 October 2025

SMETHWICK BANGLADESHI MUSLIM WELFARE ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SMETHWICK BANGLADESHI MUSLIM WELFARE
ASSOCIATION
I report to the trustees on my examination of the financial statements of Smethwick Bangladeshi Muslim Welfare
Association {the charity) for the year ended 31 December 2024.
Responsibilltles and basls of report
As the trustees of the Gharity you are responsible for Ihe preparation of the financial statements in accordance with
the requir6ments of the Charities Acl 2011.
report in respect of my examination of the charity's financial slatements carried out under seclion 145 of the
Charities Act 2011. In carrying out my examinalion I have followed the Directions given by the Charity Commission
under section 145(5){b) of the Charities Act 2011.
Independent examlnerfs statemenl
Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listed
in section 145 of the Charilies Act 2011. 1 confirm that l am qualified to undertake the examination because l am a
member ofACCA, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the
relevant version of the Statement of Recommended Practice applicable to charities preparing their financial
statemenls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1
April 2005 which is r8ferred to in the extant regulations but has now been withdrawn. l understand thal this ha5
been done in order for the financial statements to providè a true and fair view in accordance with UK Generally
Accepted AcGounting Practi￿.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
accounling records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
the financial slatements do not accord with those records- or
the financi81 statements do not cornply wilh the applicable requirements concerning the form and content of
financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requiremenl that Ihe financial ststem6nts give a true and fair view, which is not a matter considered as part of
an independent exarnination.
I have no concerns and have come across no other matters in connection with the examination to which attenlion
should be drawn in this report in order to enable a proper undersianding of the financial slatements to be reached.
Mohammed Yaseen ACCA
Soho House
362 - 364 Soho Road
Birmingham
B219QL
29 October 2025

SMETHWICK BANGLADESHI MUSLIM WELFAREASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unr8Strlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Notes
Income and endowments frorn:
Donations and legacies
other income
59,090
1,268
229,672
288,762
1,268
45.502
1,245
38,598
84,100
1,245
Total Incomg
60,358
229.672
290,030
46,747
38.598
85,345
Expendlture on:
Charitable activities
65,819
65,819
36.330
61
36,391
Total expendlture
65,819
65,819
36,330
61
36,391
Net incornel(expenditure)
15.4611
229,672
224,211
10,417
38.537
48,954
Transfers betsveen
funds
277,722
1277,722)
29,466
(29,4661
Not movament in
funds
272,261
148,050)
224,211
39,883
9,071
48,954
Reconciltation of funds:
Fund balances at 1 January
2024
490.388
92,309
582,697
450,505
83,238
533,743
Fund balances at 31
December 2024
762,649
44,259
806,908
490,388
92,309
582,697
The statement of financial activities includes all gains and losses recognised in the year. All income and 8xpenditure
derive from continuing activities.

SMETHWICK BANGLADESHI MUSLIM WELFARE ASSOCIATION
BALANCE SHEET
ASAT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
10
795,286
308,468
Current assets
Cash at bank and in hand
160,629
278,013
Creditor5: amounts falllng due withln
one year
11
11,0071
12,7841
Net currenl assets
159,622
275,229
Total assets less current liabilities
954,908
583,697
Credltors: amounts falling du8 after
more than one year
12
(148,000)
(1,000)
Nel assets
806,908
582,697
The funds of the charlty
Restricted income funds
Unrestricted funds
14
15
44.259
762,649
92,370
490,327
806,908
582,697
The fin
I stalements were approved by the trustees on 29 October 2025
Moliqur Rahman
Trustee

SMETHWICK BANGLADESHI MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcles
1.1 Basis of preparation
Th8 financial statements have been prepared in accordance with the charity's goveming documenl, the
Charities Act 2011, FRS 102 "The Financial Rèporting Standard applicable in the UK and Republic of Ireland"
and the Charitie5 SORP "Accounting and Roporting by Charities.. Slatem8nt of Recommended PractlC8
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102)" The charity is a Public Benefit Entity as defined by
FRS 102.
The charity has taken advantage of Ihe provisions in the SORP for charities not to prepare a statement of
cash flows.
The financial statements have departed from the Charities {Accounts and Reports) Regulations 2008 only to
the extent required lo provide a true and fair view. This departure ha5 involved following the Statement of
Recommended Practice for charities applying FRS 102 ralher than the version of the Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial stat8ments are prepared in sterling, which is th6 funGlional currency of the charity. Monetary
amounts in these financial statements are rounded lo the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concgm
At the time of approving the financial stslemenls, th8 trustees have a reasonable expectation that the charity
has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds arg 8vailable for LFse at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restrictod funds are set out in the notes to the financial statements.
1.4 Incomg
Income is recognised when the charity is legally enliued to it after any perfomiance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of IhB amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipl or othe￿1$0 if the charity has been notified of an impending dislribution,
Ihe amount is known, and receipt is expected. If the amount is not known. th8 legacy is treated as a
contingent asset.

SMETHWICK BANGLADESHI MUSLIM WELFAREASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policles
(Continued)
1.5 Expenditurè
Expenditure is recognised onoe there is a legal or constructive obligation to Iransfer economic benefit to a
third party, it is probable that a Iransfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and
shared costs, including 5UPPOrt costs involved in undertaking each activity. Direcl costs attributable to a single
activily are allocaled directly to that activity. Shared costs which contribute to more than one activity and
support Costs which are not attributable to a single activity are apportioned between thoso activities on a basis
consistent wilh the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocaled on th8 portion of the asset's sjse.
1.6 Tangible fixed assets
Tangible fixed assets are initially maasured al cost and subsequently measur8d al c05t or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Plant and equipment
20¥0 on cost
Th8 gain or loss arising on the disposal of an asset is determined as the difference between the sa18 proceeds
and the carrying value of the asset, and is recognised in the staternent of financial activities.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, Other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Employee beneflts
The cosl of any unused holiday entitlement 15 recognised in the period in which the employee's services are
rèceived.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee OT to provide termination benefits.
1.9 Retirement beneflts
Paymenls to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Income from donations and legacies
Unrestricted Re5trlcted
funds
funds
2024
2024
Total Unrestricted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
59,090
229,672
288.762
45,502
38,598
84,100

SMETHWICK BANGLADESHI MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Other income
Unrestricted Unrestrl¢ted
funds
funds
2024
2023
Olher income
1,268
1,245
Expenditure on charitable activilies
Charitable
actlvities
2024
Charltable
activities
2023
Direct costs
Share of support and governance costs (see note 5>
Support
Governance
65,099
720
35,791
600
65,819
36,391
Analysis by fund
Unrestricted funds
65.819
36,391

SMETHWICK BANGLADESHI MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support costs allocated to activitios
2024
2023
Staff costs
Depreciation
Cleaning
Equipment expensed
Events
Insurance
JustGiving service chargés
Light and heat
other legal and prof
Rales
stationery and printing
Bank charges
Repairs and maintenanc8
Scanners
Telephone and internet
Temps and recruitment
Governance costs
19,363
814
240
1,240
9,382
1,077
6,619
8,983
380
1,287
1,018
12,922
814
251
200
8,870
942
8,412
75
1,149
154
1,323
529
150
393
359
13,760
720
600
65,819
36,391
Analysed betweèn:
Charitable activities
65,819
36,391
Nel movement In funds
2024
2023
The net movement in funds is stated after chargingllcrediting}'.
Depreciation of own8d tangib18 fixed assets
814
814
Trustees
None of the trustees lor any persons connected with them) received any remuneration or benefits from the
charity during Ihe year.
Employees
The average monthly number of employees during the year was=
2024
Number
2023
Number

SMETHWICK BANGLADESHI MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
Other pension costs
19,363
12,905
17
19.363
12,922
There were no employees whose annual remuneration was moro than £60.000.
Remuneration of key management personnel
The rernuneration of key management personnel was as follows..
Taxatlon
The charily is exempt from taxation on its activities because all its income is applied for charitable purposes.
10 Tangible fixed assets
Freehold land
and buildlngs
Plant and
equipmant
Total
Cost
At 1 January 2024
Additions
305,620
487.632
11.263
316,883
487,632
At 31 December 2024
793,252
11.263
804,515
Depreclation and impairment
Al 1 January 2024
Deprecialion charged in the year
8,415
814
8,415
814
At 31 December 2024
9,229
9.229
Carrying amount
Al 31 December 2024
793.252
2,034
795,288
At 31 December 2023
305,620
2,848
308,468
10-

SMETHWICK BANGLADESHI MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Creditors: amounts falling due within one year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
277
90
640
257
1,887
640
1,007
2,784
12 Creditors: amounls falling du8 after more than one yoar
2024
2023
Loans (Qarze Hasana)
148,000
1,000
13 Retirement beneflt schemes
2024
2023
Deflned contrlbution schemes
Charge to profil or loss in resp8Ct of defined contribution schemes
17
The charity operates a defined contribution pension schem6 for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administ8red fund.
14 R8strictÈd funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donors as to how Ihey may b8 used.
At 1 January
2024
Incoming
resouTces
Resourc88
expended
Transfers
At31
December
2024
92,309
229,672
{277,722)
44,259
Previous year:
At 1 January
2023
Incoming
resources
Resources
expended
Transfers
At31
December
2023
83,238
38,598
161}
129,466)
92,309
11

SMETHWICK BANGLADESHI MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 January
2024
Incomlng
resources
Resources
expended
Transfers
At31
December
2024
General funds
490,388
60,358
(65,819)
277,722
762,649
Previous year:
At 1 January
2023
Incomlng
resources
Resources
expended
Transfers
At31
December
2023
Ggn8ral funds
450,505
46.747
136,330)
29,466
490,388
16 Related party transactlons
There were no disclosable related party transactions during the year (2023 - none}.
12-