Charity registration number: 1003475 MUSLIM ASSOCIATION OF BRADFORD TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 H Raja Associates
Muslim Association of Bradford Contents Page Trustees. Report Independent Examinerfs Report Statement of Financial Activities Statement of Financial Position Notes to the Financial Statements The following pages do not form part of the statutory accounts: Detailed Statement of Financial Activities 12
Muslim Association of Bradford Trustees. Report For The Year Ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. Objectives and Activities Aims and Objectives The aims and objectives of the charity are to advance the teachings of Islam to existing Muslims and Non Muslims by providing access to the Mosque. library and other facilities as well as providing individual guidance and support. Public Benefit The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit. Achievements and Performance Main Achievements During the year the charity provided the services of congregational prayers to the community, regular spiritual and motivational talks, subsidised islamic education to children and day centre facilities to the elderly. Counselling services were also provided as and when required by members of the community. Financial Review Reserves Policy It is the policy of the charity to maintain a minimum level of reserves equivalent to one years worth of expenditure of the chairty which currenlt is £53,768. Reference and Administrative Details Trustees Mr SherAzam Mr Ghulam Murtaza Mr Daud Awan Khan Charity Number 1003475 Principal Address 30 - 32 Howard Street Bradford West Yorkshire BD5 OBP Independent Examiner Haroon Raja AAT H Raja Associates 2 Fieldhead Street Page 1
Muslim Association of Bradford Trustees. Report (continued) For The Year Ended 31 March 2025 Fieldhead Business Centre Bradford West Yorkshire BD7 1LW Page 2
Muslim Association of Bradford Trustees. Report (continued) For The Year Ended 31 March 2025 The trustees, report was approved by the board of trustees and signed on its behalf by: Mr Daud Awan Khan Trustee 6 March 2026 Page 3
Muslim Association of Bradford Independent Examiner's Report to the Trustees of Muslim Association of Bradford For The Year Ended 31 March 2025 I report to the trustees on my examination of the accounts of Muslim Association of Bradford (the Trust) for the year ended 31 March 2025. Responsibilities and Basis of Report As the charity trustees of the Trust 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 Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination. I have followed 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 the Trust 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 applicable requirements conmIng the form and contents 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. Haroon Raja AAT 6 March 2026 2 Fieldhead Street Fieldhead Business Centre Bradford West Yorkshire BD7 1LW Page 4
Muslim Association of Bradford Statement of Financial Activities For The Year Ended 31 March 2025 2025 2024 Unrestricted Unrestricted funds funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 48,316 64,935 EXPENDITURE ON: Raising funds (53.768) {49.076) NET (EXPENDITURE)IINCOME {5.452) 15.859 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward (5.452) 15,859 18,653,646 18,637,787 TOTAL FUNDS CARRIED FORWARD 12 18.648,194 18,653,646 The notes on pages 7 to 11 form part of these financial statements. Page 5
Muslim Association of Bradford Statement of Financial Position As At 31 March 2025 2025 2024 Unrestricted Total funds funds Notes FIXED ASSETS Tangible Assets 18,585.648 18.574,572 18,585.648 18.574,572 CURRENT ASSETS Cash at bank and in hand 63,386 79,914 63.386 79,914 Creditors: Amounts Falling Due Within One Year 10 (840) (840) NET CURRENT ASSETS (LIABILITIES) 62.546 79.074 TOTAL ASSETS LESS CURRENT LIABILITIES 18,648.194 18.653.646 NET ASSETS 18,648,194 18,653.646 FUNDS OF THE CHARITY Unrestricted Funds 18,648.194 18,653,646 TOTAL FUNDS 12 18,648,194 18,653,646 On behalf of the board Mr Daud Awan Khan Trustee 6 March 2026 The notes on pages 7 to 11 form part of these financial statements. Page 6
Muslim Association of Bradford Notes to the Financial Statements For The Year Ended 31 March 2025 General Information Muslim Association of Bradford is an unincorporated charity registered with the Charity Commission, registered charity number 1003475. The principal address is 30 - 32 Howard Street, Bradford, West Yorkshire, BD5 OBP. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared in accordance with the Charities SORP {FRS 102) "Accounting and Reporting by Charities.. Statement of Recommended Practi 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 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011. The charity is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. 2.3. Resources Expended Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure. 2.4. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value. over their expected useful lives on the following bases- Freehold Fixtures & Fittings Computer Equipment 300/0 Reducing balance 250/0 Straight Line 2.5. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-tenn highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. Income from Donations and Legacies 2025 2024 Unrestricted Unrestricted funds funds Donations and gifts 48,316 64,935 Page 7
Muslim Association of Bradford Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 Net Incomel(Expenditure) The net (expenditure)lincome is stated after chargingl(crediting)= 2025 2024 Depreciation of tangible fixed assets - owned 1,424 1,267 5. Analysis of Expenditure 2025 Support costs (see note 6) Raising funds 53,768 2024 Support costs (see note 6) Raising funds 49,076 6. Support Costs 2025 Raising funds Employee costs Premises expenses General administration 28.256 13,193 10,895 1.424 Depreciation 53.768 Page 8
Muslim Association of Bradford Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 2024 Raising funds Employee costs Premises expenses General administration Depreciation 24,463 8,939 14,407 1,267 49,076 7. Staff Costs Staff costs were as follows.. 2025 2024 Wages and salaries Social security costs Other pension costs 25.998 1,400 858 22.627 1,132 704 28,256 24,463 No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60.000. Average Number of Employees Average number of employees during the year was: 2 (2024: ) Tangible Assets Land & Property Freehold Fixtures & Fittings Computer Equipment Total Cost As at 1 April 2024 Additions 18,570,031 12,111 5.808 18.575,839 12.500 389 As at 31 March 2025 18.582.142 5.808 389 18.588.339 Depreciation As at 1 April 2024 Provided during the period 1.267 1.394 1,267 1,424 30 As at 31 March 2025 2.661 30 2.691 ..CONTINUED Page 9
Muslim Association of Bradford Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 Net Book Value As at 31 March 2025 18,582,142 3.147 359 18,585,648 As at 1 April 2024 18,570,031 4.541 18,574,572 10. Creditors: Amounts Falling Due Within One Year 2025 2024 Trade creditors 840 11. Pension Commitments The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. During the year the charge to the statement of financial activities in respect of defined contribution schemes was £858 (2024: £704). At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors. 12. Movement in Funds As at 1 April 2024 Asat31 Expenditure March 2025 Income Unrestricted funds General: General unrestricted fund 18.653.646 48.316 (53,768) 18,648,194 Total funds 18.653,646 48.316 (53,768) 18,648,194 As at 1 April 2023 Asat31 Expenditure March 2024 Income Unrestricted funds General: General unrestricted fund 18.637.787 64.935 (49.076) 18.653.646 Total funds 18,637,787 64,935 (49,076) 18.653,646 13. Transactions with Trustees During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows: Page 10
Muslim Association of Bradford Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 2025 2024 14. Related Party Disclosures Page 11
Muslim Association of Bradford Detailed Statement of Financial Activities For The Year Ended 31 March 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts 48,316 64.935 48,316 64.935 48,316 64,935 EXPENDITURE ON: Raising funds Wages and salaries Employers Nl Employers pensions - defined contributions scheme Light and heat Water rates Repairs and maintenance Cleaning Repairs, renewals and maintenance Insurance (25,998) (1,400) (858) (10,645) (1,950) (585) (13) (3,735) (2,078) (132) (1,054) (840) (308) (450) (304) (1,994) (1.394) (30) {22,627) {1,132) (704) {7,630) {1,241) (68) {10,228) (1,933) Advertising and marketing costs Telecommunications Accountancy fees Professional fees Royalties and licence fees payable Bank charges Charitable donations Depreciation of fixtures and fittings Depreciation of computer equipment (964) (420) (170) (300) (392) {1.267) {53,768) {49,076) {53,768) {49,076) NET {EXPENDITURE)IINCOME (5,452) 15.859 Page 12