ZAKARIA MA&IID AND TABLIGHI CENfRE'S TRUST ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 istered Charitv No: 1045869
ZAKARIA MA&JID AND TABLIGHt CEiYfRE'S TRUST TABLE OF CONfENTS Page Trustees and Professional Adviso Trust¢cs Report Statement of Ttust¢es' ffsponsiblities for the accounts Independent Review Statement of financial activities Balance Sheet Notes to the accounts
ZAKARIA MASJtD AND TABLIGHt CENTRE'S TRUS Page I TRUSTEES AND PROFESSIONAL ADVISORS TRUSTEES: Mr. Muhammed Ishaq (Chair) Mr. Mohammed Naeem Mugh. (Resignc Mr. Mohanunad Afral Mr. Mohammed Alam Mr. Fayyaz Arshad Ali . U1aM Mustafa O)eceased) MAIN OFFICE: 22-24 Clarendon Road Whalley Range Manchester M168LD BANKERS: Natwest Bank PIC 438 Barlow Moor Road Chorlton Manchester M21 ONW ACCOUNfANrs: Ferguson & Co Cbarterted Certified Accountants 651 Mauldeth Road West Chorlton Manch¢steT M217SA
ZélKARIA MA&JID AND TABLIGHI CKNTRE'S TRUST TRUSTEES REPORT FOR THE YEAR ENDED 31 MAR 2025 Page 2 The Trustees present their report and financial statements of the charity for the year ended 31 Mar 2025.. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to clwities preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland published (FRS 102) (effective l January 2015). STATUS Zakaria Masjid and Tablighi Centre's Trust is a registered charity under the clwity numbeT 1045869. It has no taxable activites and is therefore not liable to UK taxation. It is. however, unabl¢ to reclaim VAT on expenditure incurred. Trustees The trustees of the charity, under the trust d¢¢d, are known as Board members with voting rights. They have no beneficial interest in the charity. All trustees give their time voluntarily and receive no b¢nefits from the charity. Any expenses rlaiMed from the Charity are set out in note 9 to the accounls. The tneeS undertake a skills audit to id¢ntify gaps in Board experiences and new trustees ar¢ appointed on a 3-yeaT term to fill th¢se gaps. 'Ibere is an induction and training plan in place for all tntee8 to strengthen their role in strategic planning. Trustees are also able to access the organisational training plan and attend any that they feel would be beneficial to their role andlor understanding. Reernitment and Appolntment of Trustees The Trustees of the charity are known &8 members of the Management Committee. Under the r¢quirements of the de¢d, members of the Management Committ¢¢ shall hold office until the end of Annual General Meeting next following their election appointment or co-option and shall be eligible for re<lection or re-co-option. Trustee Induction and Training New truslees are Tecruited following all recruitment process and a successfid induction. All new tTUStees are given an induction when they start which gives them up to date infonnation on our services, finances, funding streams, organisational policies and procedures, code of conduct and training on our quality assurance standards. Training is provided for the management committe¢ on role5 and responsibtlities of a trustee and other relevant training identified to assist and support the work of the trustees. Achievement & Perfornianee The Charity provides education to chIldn and elders. The Charity helps individuals and organisations and provides space for religious events etc. The Charity s0 provides grant5 to other needy organisations and also Provide buman rsource services.
ZAKARIA MASJID AIYD TABLIGHI CENTRE'S TRUST TRUSTEES REPORT FOR THE YEAR ENDED 31 MAR 2025 (CONTINUED) Page 3 There are regular weekly study circles for men, women and children. These include classes on Quranic sciences and commentary, and T¢nets of Belief of the Islamic faith. These classes are led by the local Imams and invited gu¢st tcachers. Every monLh we invite a national or international guest speaker to attend the centr¢ to give a talk or seminar and these are very well attended, with over 100 delegates attending from all over Greater Man¢hester. During the weekend we have Arabi¢ learning classes and our ladies have their own circles which act as a platforni to discuss religious matters as well as any social issue5 they may be facing. Non-muslims are welcome to attend any of the centre activities as long as they conforn) to the expected behaviour and dress code wrtbin the mosque. In recent years we have specifically invited our Non-muslim n¢ighbours to the Masjid on numerous occasions to better our relationship with th¢rn and to socialise with them. We inviled our Non- Muslim fiiends and neighbours to participate in our celebration and feast for Eid-ul-Adha. We also took part in a nationwide initiative of welcorning non-muslims to Mosques as part of the "Visit My Mosque" day held during 2020. Since Mar 2018, we have teamed-up with the Myriad Foundation to help distribute food to the needy in the local are& The centr¢ has also been active in liaising with M8nchester City Council and Greater Manch¢ster Police (GMP) on community cohesion work MemlKrs of the trust and the Imam have been 1nstnjnnts1 in developing and delivering an Yslamic Awareness Course, suitable for persomkl within the public sector who come into contact with Muslims in the public aren4 for example tb¢ Police, Prison Service, NHS, Council. Senior Managers and Policy Makers. In addition th¢ centre has welcomed several high profile th,lItar1eS over the year, from both the local British community and the wider worldwide Muslim community There are times during the course of the year when the centre is busier than norn1. These listed below: (a) Friday Friday is the holiest day of the w¢¢k for Muslims and special prayers are offered around early afternoon on thi.s day. (b) Rxmadhatt The rnonth of Ramadhan is the period when membeTr of the Muslim community are fasting during the day. The nonnal prayers are attended by above average numbers and special prayers are offered in the evenings. Food and light refreshments are provided for the attendees in the evening ¢very nigbt of Ramadhan. During the last ten days of Ramadkn the centtr is open 24 hours of the day.
ZAKARIA MASJID AND TABLIGHI CENfRE'S TRUST TRUSTEES REPORT FOR THE YEAR ENDED 31 MAR 2025 (COIYTtNUED) Page 4 (c) Eids The Eid festival is celebrated twice every year by the MusIim community and once again the centre plays its full role in serving the need of the community. The first Eid is celebrated at the end of Ram&kn to mark the p&ssing of the holy month and the second one is held approximately two and ljalf months later to celebrate the end of the annual pilgrimage to Mecci the Hail. On Eid days du¢ to the laTge numbers att¢nding the ¢entre for special morning prayers. we hold three separate prayers to accommodate the ¢Xtrd attendees. The first prayer in Urdu is held at 8.30am, the sccond in English is held at 9.30am and the third in Arabic is held at 10.30am. Charltable Objeectives i) rhe objectoive of the charity is to promotc Tabligh work in the muslimcommunity and advance education aparticularly arno muslim children by the following means and by other means as th¢ trustee shall think fit by: a) provide. zn<iintain and admister a place of Worship (Masjid) for all muslims. b) provide Islamic education for all muslim children" c) provid¢ tuition in arabic language for all muslims with a view to promoting the teachings of Holy Quran; d) provide facilities for the publication of periodicals on the muslim faith and to members of other faiths 2) The land described in part l of the schedule to this scheme shall be members of others fatAths.
ZAKARIA MASJID AND TABLIGHI CENTRE'S TRusr TRUSTEES REPORT FOR THE YEAR ENDED 31 MAR 2(125 (CONTINUED) PAge S Financial Revlew In the year to 31 Mar 2025 the charity had a total income of £74,365 (£80,051- 2024) and tot expenditur¢ of-£601 (£14.386 - 2024). This resulted in a net (loSsysU]uS for the year of £74,966 (£65,665 - 2024). DuTing thts period the clwity have used funds collected in the current period to maintain activity l¢vels. At the end of the fu1claI year unrestricted reserves Stood at £597.793 (£522.827 - 2024). Investment powers And policy The cash balance held in unrestricted ra8erves at 31 Mar 2025 was £78.858 (£183,272 - 2024). The trustees aim to maintsin free reserves in unrestrACted funds at a level which equates to approximately 2 years of unrestricted charitable expenditure. In addition Charity has a reserve funds of £1 00.000 always saved in building account for any contigencies. The Trustees consider, having regard to the budget for the next tw¢lvc month& that the charity is a going concern. Risk Management The trustees have conducted a review of th¢ major risks to which the charity is exposed and systems have ell established to mitigate those risks.
ZAKARJA MASJID AND TABLIGHI CENTRE'S TRUST TRUSTEES REPORT FOR THE YEAR ENDED 31 MAR 2025 (CONTINUED) Page 6 Trustees responsibilities in relation to the finan¢ial statements The charity trustees are responsible for preparing the annual report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom GeneTally Accepted Practice). The law applicable to Charities in EDgland and Wales r¢quAres the charity trustees to prq)are financial statements for each 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 the accounts, the Trustees are required to: I Select suitsble accounting principles and th¢n apply them consistently. 2 Observe the methods and principles in the applicable Charities SORP. 3 Make judgements and estimates thai are reasonable and prudent. 4 Stste whether applicable accounting standards have been followed, subject to any material departures that must disclosed and explained in the financial statcments. 5 Prepare the financial statements on a going concern basis unless it is appropriate the presume that the chlty will continue in business. The trustees are reswnsible for keepin8 proper accounting records that disclose with reasonable accurate at any titne th¢ financial position of the clwity and to enable them to ensure that the fiTJancial statements comply with the Charities Art 2011, the applicable Charities (Ac£ounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detention of fraud and other irregularities. Approved by the trust¢es and signed on their behalf by. Mr. Muhammed Ishaq Trustee
Pag¢ 7 Independent Examlner'8 Report to the Trnstees of Zakaria Masjid & Tablighi Centre's Trust Z report on the accounts of the charity for the year ended 31 March 2025 which are set out on pages 7t0 15 Resp¢ctive respollsibfillti of trustees and exalniner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 201 I (the 2011 Act) and that an independent examination is need It is my responsibility to.. examine the accounts under section 145 of the 2011 ACL follow th¢ pmcedures laid dowii in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act: and state whether particular matters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a compaxison of the ac£owits presentsd with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees Concerni any such matters. The procedures undertAken do not provide all the evidence that would be required in an audit and consequently no opjnion is given as to whether the a¢llts present a 'lrue and fair vitw,. attd the report is limited to those ttiattets set out iti the statement below. Independent examinels statement In cojmection with my einatIOn, no matter Iw come to my attention: which gives me r¢asonable rAuse to believe that, in any material respec¢ the requirements. to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not b¢¢n met. or to whic1¥ in my Opinio attention should be drawn in order to enable a proper understallding of the accounts to be reached. Muhammad TayyAb (FCCA) Ferguson & Co 651 Mauldeth Road West. ChorltOD, Manchester, M217SA Date:
ZAKARIA Trt4&lID AIWD TABLIGHI CENTRE'S TRUST Page 8 Statement of Financial Activities For the year ended 31 March 2025 Notes 2025 2024 INCOMING RESOURCES Restricted General Restricted General INCOME FOR THE YLIR 74.365 80,051 74.365 80.05 I LESS: RESOURCES EXPEIYDED Cost of gen¢rathig lunds Expenditure on cl)aritable activites (1,064) 13,837 Governance costs Support costs 549 TOTAL RESOIJRCES EXPENI)ED 14,386 NET INCOME FOR THE YEAR 74,966 65,665 BALANCE BROUGHT FORWARD 522,827 457.162 BALANCE CARRIED FORWARD 597,793 522027 The staten]ent of financial activities includes all gains and loss¢s in the year. All incoming resources and resources eXnd derive from continuing activities. Tbe llotes on pages l O to 15 forn) part of these accounts.
Page 9 BALANCE SHEET At 31st Mareb 2025 No 2025 2024 FIXED ASSETS Tangible Assets 418.935 239.555 CIJRRENT ASSETS Debtors Reserve account Cash at bank and in hand i 00,000 78,858 178.858 100.000 183272 283.272 CREDITORS.. AMOUTrITS FAILING DUE 11 Creditors NET CIJRREI¥T ASSETS 178.858 283272 TOTAL ASSETS LESS CtIRREIYT tIABILrriES 597,793 52U27 UDTestrict¢d fimds brought forward Unrestricted K8erves for current year 522.827 74,966 597,793 457,162 65.665 522027 W¢ approve thes¢ accounts and confjrni that we have mad¢ available all the infornution and explanations for their preparation. Trustee Mr. Fayy4z Arshad Ali Mr. Muhanuxed Ishaq The notes on pages 10 to 15 forni p8rt of these accounts.
li ZAKARLI MASJID AND TABLIGHI CENTRE'S TRUST NOTES TO THE ACCOUNTS For the year ended 31 March 2025 Pagc 10 I. ACCOUNTING POLICIES The principal accounting policies adopted, judwents and key sources of estimatson uncertainty in the preparation of the financial statements are as follows: Basis of accounting The financial statements have been prepared in accordance with Accounting and Reporting by Clwftties: Statement of Recommended Practice applicable to chAriti¢s Preping their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (as updated through Update bulletin I published on 2 February 2016) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and Charities Act 2011. PreparatlOD of the aceounts on a going ¢oucern basis The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant iisk of causing a niaterial adjustment to the rarrying amoL]nt Df assets and liabilities within the next reporting period. Income recognition Income is recognised wh¢n the charity has entitl¢mcnt to the fimd& any perforniance conditions attached to the item(s) of income have been m¢( it is probable that the income will be received and the amount can be measured reliably. Donated serviees ind facilities Donated professional seryices and donated facilities are recognised as income when the charity h&8 control over the item, any conditions associated with the donated it¢m have been meL the receipt of economic benefit from th¢ use by the charity of the item is probable and that economic benefit can Ec m¢&8ured reliably. In attordance with the Charities SORP (FRS 102), general volunt¢¢r time is not recognised. refer to the trustees annual report for more infomiation about On receipt, donated professional senTices and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain s¢rvices or facilities of equivalent economic benefit on the open market; a corresponding amount is then recogni[ in expenditure in the period of receipt.
ZAKARIA MASJID AI¥D TABLIGHI CENTRE'S TRUST NOTES TO THE ACCOUNTS (CONTINUED) For th¢ year ended 31 March 2025 Page 11 Current asset Investments Th¢ charity holds no inveslments Taxation The charity is exempt from corporation tax on its charitable activities Fund aecounting Unrestrict¢d funds are available to spend on activities tbat further &ny of the purposes of charity. Designated funds are unrestricted funds of the charity which the tnteeS have decided at their discretion to set aside to use for a specific purpose. Restricted f'unds are donations Trvhich the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to third paty, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Exp¢nditure is classified under the following activity headings: Expenditure on charitable activites includes the costs undertaken to further the process of the charity and their associated support costs. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred, Alloeation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, fllwice, personnel, payroll and governance costs which support the charity's programnS and activitics. Operating leases Operw leases are leases in Nthich the title to the assets, and the risks and rewards of OwTheip, remaiu with th¢ lessor. Rental charges are charg¢d on a straight line basis over the terni of.the Tangible rued assets Individual fixed assets costing £500 OT more are capitslised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: Fixtures & Equipment 250/0 on cost Computers & Equipment 250/0 on cost Play Equipment 250/0 on Cost
ZAKARIA MASJID AND TABLIGHI CENTRE'S TRUST NOTES TO THE ACCOUNTS For the year ended 31 Mareh 2025 Page 12 Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and at hand The cbarily's cash at bank and in hand includes the availability of funds as at 31. March 2025. Creditors aDd provislons Creditors and provisions are recognised wher¢ the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third paity and the amount due to s¢ttle the obligation can be measured or estimated reliably. Creditors and provisions are nom]ally recognised at their settlement amowit after allowing for any trade discounts due. FiDan¢lal knstrnments Th¢ charity only has financial assets and financial liabiliti¢s of a kind that qualify as basic financial lnStrnmen Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the cffective interest method. Pensions Employees of the charity have b¢¢n auto enrolled onto a nsI0Th scheme to which the charity contributes. 2.STAFF COSTS 2025 2024 Staff salaries, E'er NIC & Pensiun 7,709 The average nutnber of employee during the Number Number Administrdtion Volunteers
ZAKARIA MA&IID AND TABLICHI CENTRE'S TRUST Page 13 NOTES TO THE ACCOUNTS For the year ended 31 Mareh 2025 3. TANGIBLE FIXED ASSETS Other Equipment Land & TOTAL Building COST At I April 2024 2,977 236.578 239.555 Additions 179.380 179,380 At 31 Match 2025 2,977 415,958 418.935 NET BOOK VALUE At 31 March 2025 2,977 415.958 418,935 At l April 2024 2.977 236,578 239,555 talld & building includes 22-24 Clarendon Road and 90 College Road. 4.DEBTORS 2025 2024 There are no debtors 5.CREDfTORS 2025 2024 Creditors & accruals
ZAKARIA MA&IID AIID TABLIGHI CENTRE'S TRUST Page 14 NOTES TO ACCOUNTS For the year ended 31 Marth 20ts ANALYSIS OF INCOME AND EXPENDITURE 31 Mareb 2025 Cemeral R45tr- 31 Marcb 2024 Restr- Icted Total Ceneral Total Ineon Donations & Lega¢ies {incFridHywJety*iNI Rental income Ieome from Charftable activitie8 Fitrana & other collection 65,965 65.965 &400 70,091 8,400 70,091 8.400 1,560 80,051 1.560 80.051 74.365 74J65 Expendlture on charltsble AetlvAtle8; Wages & Salaries and Pension Heat and light Telephone, water & 8round rent 7.709 5,193 935 13.837 7,709 5,193 935 13,837 (1,064) (1,064) (1.064) 1,064 GoveTAT ave Costs,. Support C08ts; 463 463 74,966 463 463 549 549 65,665 549 549 65.665 NET INCOME FUNDS BROUGHT FORWARD 522.827 522.827 457,162 457,162 FUNDS CARRIED FORWARD 597,793 522,827 522027
li ZAKARIA MA&IID AIYD TABLIGHI CENTRE'S TRUST NOTES TO THE AccouNrs For the year ended 31 Mareh 2025 7. ACCUMULATED FUNDS GEIYERAL RESTRICTED TOTAL Balance at 31 March 2024 Net income Balance at 3 l March 2025 522,827 74.966 597,793 522,827 74,966 597.793 8. CONfROLLING PARTY Charity in under the shaTr control of Trustees named on page l of the accounts. 9. RELATED PARTY TRANSACTION There has been no transaction with the trustess during the year in any forni. (2024 - nil)