Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM Trustees' Report and Financial Statements for the year ended 31 March 2024
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
for the year ended 31 March 2024
Contents
| Contents | Page |
| Legal and administrative information | |
| Trustees' report | 1 |
| Independent examiner's report | 9 |
| Statement of financial activities | 10 |
| Balance sheet | 11 |
| Notes to the financial statements | 12-15 |
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
Report of the Trustees for the year ended 31 March 2024
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.
The Trustees who served during the year and up to the date of this report are listed below.
Legal and administrative information
Charity Name THE MUSLIM ASSOCIATION OF WREXHAM Charity number 1045958 Office Address Wrexham Islamic Cultural Centre 6 Grosvenor Road Wrexham LL11 1DN Trustees Dr I U Shah Chairman Dr F Jishi Secretary Mr H Rami Dr K El-Fituri Dr H Khan Mr M Anowarul Karim Mr Iftikhar Sabir Dr T Elmagarbi Mr Zaffer Hussain Imams Sheikh Imran Imam Ahfeida Accountants Whitfield Accounting & Integrated Services Ltd Business First 23 Goodlass Road Liverpool Merseyside L24 9HJ Bankers Lloyds Bank plc.
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
Report of the Trustees for the year ended 31 March 2024
Structure, governance and management
Governing Document
The Muslim Association of Wrexham is a charity registered with the Charities Commission in April 1995 under Charity Number 1045958 The charity's working name is 'Wrexham Muslim Association' and is run by a Constitution adopted on 27th November 1994 and last amended on 31st March 1995.
Organisational Structure
The Muslim Association of Wrexham is an umbrella organisation of Muslims living in Wrexham and the surrounding areas of North East Wales. The charity trustees are responsible for the general control and management of the charity. The Trustees receive no remuneration or other financial benefits.
The Trustees meet together on a regular basis and are responsible for all decisions taken in relation to running of the Mosque and the Cultural Centre, and the other activities provided by the charity. To assist in the smooth runnig of the Charity, various sub committees have been set up by the Trustees
These sub-committees include Mosque Management Committee, Finance Committee, Education Committee, Events & Meeting Organisation Committee, Public Relations committee and Funeral & Marriage Services Committee. Each of these sub-committees has a Committee. Each of these sub-committees has a trustee attached to it and they report back to the full meeting of the Trustees.
Recruitment and appointment of trustees
In selecting the trustees, individuals who regularly attended events, meetings and functions organised by the charity are identified. The process of selection involves consideration of the person's eligibility, competence, specialised knowledge and skill. This year at the AGM two of the previous Turstees - Mr Nasim Khalid and Mr Majid Hussain stepped down for personal reasons. The community thanked both of them for their dedicated work and help for the charity over the last many years. Both of them were replaced by three Trustees - Mr. Iftekhar Sabir, Mr. Mokaddas Bhuiyan and Dr Tarek Elmagarbi with the agreement of the attendees at the AGM.
In the AGM this year on 01.03.2024 one of the trustees appointed previously, Mr. M. Bhuiyan stepped down. Instead of him Mr. Zaffer Hussain was appointed as a Trustee with unanimous agreement of the attendees.
Induction and Training of trustees
Following appointment the trustees were given details of their roles and were also provided with the policies and procedures adopted by our charity. Details of the charity commission were provided to the trustees and they were advised to go through the various publications of the charity commission including guidance on charities and public benefit. The trustees are aware of their responsibilities charities and public benefit. The trustees are aware of their responsibilities under the Charities Act.
Risk Management
The trustees regularly review the risks faced by the charity and the measures taken to manage these risks and reduce their occurrence. The trustees are satisfied that systems are in place to manage the risks that have been identified. Policies for Health and Safety are present. Full insurance cover for the mosque and its adjacent buildings is in place. Electricity, Gas and Fire Safety certificates have been obtained. Criminal Records Bureau (CRB) checks are carried out for all individuals working with the children.
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
Report of the Trustees for the year ended 31 March 2024
Objectives and Activities
Aims:
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To provide religious, educational and cultural services to the Muslims of Wrexham and the surrounding areas of North Wales.
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To provide other organisations and groups a point of contact for Muslims living in the area.
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Raise awareness about Islam amongst the wider community and removing any misconceptions, by dispelling any negative myths and rumours.
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Create an environment where dialogue between various faith groups is encouraged and respect for each others' beliefs is promoted.
Objectives:
Our objectives are set to reflect our faith and community aims. The trustees review the objectives on a regular basis ensuring they reflect our aims. We aim to provide a facility where Muslims can worship and perform their other religious activities, and where the wider community can interact with the Muslims of the area. This will help to build self-confidence in Wrexham's Muslims in their faith. This will also help to make bridges between the Muslims and the wider community, resulting in a harmonius and vibrant and peaceful community.
Strategies:
We want to make our Centre a place where Muslims of the area can learn more about their faith and can worship together. Our Centre encourages women to participate in the various religious and community activities. There is a separate prayer hall for women in keeping with our faith. The mosque is open for daily prayers, but the focus of activities is the weekly Friday prayer. This year the Mosque continued to arrange the 'Visit My Mosque' open day and the two Eid parties.
Grant-making Policy
This year there was a collection of £ 11375 for other charities and appeals. The main collection was for the Libyan Floods, Palestine, Burma and Yemen. We also collected £5000 for an Algerian brother who passed away. His family wanted the body to be transported to Algeria for burial, for which this amount was collected. The Zakat ul Fitr collected during the year has been distributed amongst the needy people in our community, in accordance with Islamic teachings. This year again a few members of the community have also specifically donated to the charity for 'Zakat' distribution to needy persons in the local community, including refugees.
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
Report of the Trustees for the year ended 31 March 2024
Activities and Achievements:
Activities delivering Public Benefit
Our charity carries out a wide range of activities in pursuance of its chartiable aims. We feel that the activities listed below benefit both the community members attending the mosque and the wider community of Wrexham.
Religious Activities
Our Centre provides a venue for prayers and other religious activities to the Muslims living in Wrexham and its surrounding areas. The various religious activities are listed below;
Prayers: The Prayer Hall at our centre is open for the congregational prayers, including the daily five prayers and the weekly Friday prayers, for both men and women. About 20 -25 people attend the daily prayers whereas about 300 attend the weekly prayers. The Centre also arranges the two annual Eid Prayers and the evening Taraweeh prayers during the holy month of Ramadhan.
Festivals: The Centre arranges daily Iftaar meals (Breaking the Fasts) during Ramadhan. The food is prepared in the mosque kitchen by volunteers and served to all those people who wish to break their fasts together at the mosque. Eid days are celebrated by arranging a family day at the Centre, during which meals and sweets are also served. The children are entertained by arranging activities including bouncy castles, face painting & 'henna' tattoos. These occasions are also used by various agencies, e.g. Public health, Police, Fire service etc. to provide useful information to the community members by putting up stalls with information leaflets etc. in the WICC premises. The local dignitaries, council representatives, Police officers and other faith group leaders are invited for an Iftaar meal and for the Eid celebration days.
Funeral Services: Our Centre provides a funeral service. The funeral prayers are arranged at the centre led by our Imam. The ritual washing of the deceased's body was previously performed at the Mortuary in the local hospital, but since last year we have established a special funeral wash room at our Centre, where the ritual washing of the community members who passed away during the year, has taken place according to Islamic teachings.
Nikkah (Islamic Marriage): The Centre provides a location for Muslim couples to have their Nikkah (Islamic marriage) according to the teachings of Islam.
Qur'an Teaching: The Centre organises teaching of Qur'an for both men and women. The children also have separate classes with the Resident Imam where they are taught reading and recitation of the Quran..
Arabic Lessons: The Sunday School at the Wrexham Islamic Cultural Centre provides Arabic language lessons to children They are also introduced to the basic principals of the Muslim faith. These lessons run during the the school term on Sundays. This year the Arabic school has remained suspended.
Donations from the Community: The community collected £ 11375 for other charities this year. This year WMA collected for the affectees of the Libyan Floods and for the needy people in Burma, Yemen and Palestine. The Zakat ul Fitr collected on Eid day was distributed amongst the poor and needy people locally according to Islamic teachings. Similar to the previous year, this year again a few of the community members paid donations in the form of 'ZAKAT' to WMA for onward distribution to the needy people from the community.
Wrexham Mosque Food Bank: The food bank is well established now. The organisers and community volunteers have provided regular food provisions to the needy people in our community and also to those in need amongst other communities. These include refugees and assylum seekers. The Food Bank is organised by two members of the community (husband and wife) with support from the trustees. It is in its second year and is running successfully. The community members have continue to donate generously for the separate Food Bank collection.
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
Report of the Trustees for the year ended 31 March 2024
Community Activities:
Wrexham Islamic Cultural Centre has three halls which have been used for various educational, recreational and cultural activities, which have benefitted both the local Muslim population and the wider community.
' Visit My Mosque' Open Day: This year 'Visit My Mosque' open day was arranged at our mosque on Sunday 24th September 2023 . Over 200 Mosques in the UK participated in this year's open day.
Eid Celebrations: Eid Celebrations / party for the kids was arranged during this year, both at Eid ul Fitr and Eid ul Adha. Bouncey castle, Slide, paddle cars, face and henna painting was arranged for the children. Cooked food and drinks were provided to all who attended.
Inter-faith Meetings: Wrexham Muslim Association is a member of TCC - Together Creating Communities and also has very good working relationship with the other faith groups. The Association representatives attended the TCC Meetings. One of the meeting during year hosted at the mosque by WMA.
Library Services: A room adjacent to the prayer hall has been designated as a small library for our Centre. The room has been furnished and stocks a vast number of books, audio CDs & DVDs. We plan to add further material to our collection including translation of the Qur'an in different languages. This library is also open to visitors to the Centre.
Arabic lessons: The Sunday school has remain suspended this year as we were unable to arrange suitable teachers. Since the apppointment of our new Resident Imam - Br. Ihfaeida Quran teaching classes for children are taking place at the Centre, three time a week.
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
Report of the Trustees for the year ended 31 March 2024
Financial Review:
Principal Funding Sources:
The principal sources of funding for our charity are as below;
1. Donations: The community has continued to donate generously over the year. These donations have helped us in the day to day running of the mosque. 2. Gift Aid Repayment: The association has claimed gift aid repayment from HMRC on the donations received from individuals who are UK tax payers during the previous year. We received £ 13027 as gift aid repayment for this year.
3. Dental surgery Rent: The Association receives a rent of £ 2400 per month from the dental surgery at 4 Grosvenor road, and £ 165 per month as rent of three extra parking spaces to the dentist.
4. Flat rent: The flat refurbishment was completed this year after which three of the flats were rented out from November 2023. The fourth flat was allocated for the use of the Resident Imam. This will increase the income of our association which will help towards paying off the Interest-Free loan.
Qardh -e-Hasana (Interest Free Loan):
This year we were able to pay back £ 5000 to one of the lenders. The Loan has reduced to £ 73,100. Now that refurbishment of the flats has completed and three of the flats have been rented out, our income for the coming years should increase which will help us to further reduce the loan. We aim to finish off the loan over the next two years.
Refurbishment Work at the Centre:
Refurbishment of the remainder part of the main building ( first and second floors) and converting it into four self contained flats was completed this year. There was additional work required in the building which was completed during this year. An additional amount of £ 51506 was spent for completion. Tenants have started residing in these flats since November 2023.
Future Plans:
The plan is to refurbish the toilets and ablution area in the Mosque, once we have completely paid off the Qardhe Hasana (Interest-free Loan)
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
Report of the Trustees for the year ended 31 March 2024
Partnership working and performance review:
Wrexham Muslim Association has continued to work in close partnership with Wrexham County Borough Council. WMA also is an active member society of TCC and one of our trustees, is also a trustee of TCC.
Wrexham Muslim Association has a good working relationship with the Muslim Council of Wales.
Representatives from our association regularly attend the meetings orgainised by the North Wales police at their headquarters in Colwyn Bay, with all the other Islamic associations/societies in North Wales. The Police Liason officer is a regular visitor to our mosque, who acts as a point of police contact for the community.
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
Report of the Trustees for the year ended 31 March 2024
Statement of Trustees' Responsibilities:
The charity trustees are responsible for preparing an annual report and financial statements in accordance with applicable law and UK Accounting Standards.
The law applicable to charities in England and Wales requires the charity trustees to prepare 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 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 prudent; state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 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 to enable them to ensure that the financial statements comply with the Charities Act 1993, the Charity (Accounts and Reports) Regulations 2008 and the provision of the trust deed. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detedtion of fraud and other irregularities.
The trustees for the purposes of charity law who served during the year and up to the date of this report are set out on Page 1 of the trustees report.
Approved by the trustees and signed on its behalf by
Dr. Hamid Khan Trustee - Wrexham Muslim Association
Registered Charity No. 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
for the year ended 31 March 2024
I report on the accounts for The Muslim Association of Wrexham for the year ended 31 March 2024.
Respective responsibilities of trustees, members and examiner
As the charity members you are responsible for the preparation of the accounts: you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by The Charity Commissioners under section 43(7)(B) of the Act, 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 Commissioners. 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
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
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to keep accounting records in accordance with section 41 of the Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
………………………………………………. Date: 26/01/2025 Cheryl P Agorom Business First Independent Examiner 23 Goodlass Road Liverpool L24 9HJ
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
| Statement of Financial Activities | |||||
|---|---|---|---|---|---|
| for the year ended 31 March 2024 | |||||
| Unrestricted | Restricted | 2024 | 2023 | ||
| Notes | £ | £ | £ | £ | |
| Incoming resources | |||||
| Incoming resources from generated | |||||
| funds: | |||||
| Voluntary income: | |||||
| Gift Aid | 13,027 | 13,027 | 10,304 | ||
| Donations and gifts | 2 | 19,455 | 37,386 | 56,841 | 44,360 |
| Cash donations | 23,904 | 23,904 | 13,191 | ||
| Cheques donations | 1,620 | 1,620 - | |||
| 2 | 4,933 | 4,933 - | |||
| Rental income: Dental Surgery Rent | 28,800 | 28,800 | 24,400 | ||
| : Dentist Parking Space Rent | 3 | 1,980 | 1,980 | 2,310 | |
| : Flat rent | 16,574 | 16,574 - | |||
| Total incoming resources | 110,293 | 37,386 | 147,679 | 94,565 | |
| Resources expended | 4 | ||||
| Charitable activities | 34,574 | 36,676 | 71,250 | 29,530 | |
| Refurbishment work | 50,256 | 50,256 | 67,680 | ||
| Religious Works | 64,905 | 64,905 | 77,017 | ||
| Governance costs | 250 | 250 | 250 | ||
| Total resources expended | 149,985 | 36,676 | 186,661 | 174,477 | |
| Donation carried to next year 2024 | (39,692) | 710 | (38,982) | (79,912) | |
| Net incoming/outgoing resources | |||||
| before transfers | - | ||||
| Gross transfers between funds | 10 | (39,692) | 710 | (38,982) | (79,912) |
| Reconciliation of funds | - | ||||
| Total funds brought forward | 531,302 | 611,214 | |||
| Total funds carried forward | 492,320 | 531,302 |
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
BALANCE SHEET AS AT 31 MARCH 2023
----- Start of picture text -----
2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 7 542,107 556,850
Current assets
8
Cash at bank and in hand 23,563 53,802
Creditors: amounts falling
due within one year 9 (73,350) (79,350)
Net current (liabilities)/assets
(49,787) (25,548)
Net assets 492,320 531,302
Income funds
Unrestricted funds: 491,610 527,553
Restricted funds 710 3,749
492,320 531,302
Total charity funds 492,320 531,302
----- End of picture text -----
Approved by the trustees on ......................... and signed on their behalf by:
Dr. Hamid Khan Trustee
THE MUSLIM ASSOCIATION OF WREXHAM
Notes to the financial statements for the year ended 31 March 2024
1. (a) Basis of preparation
The financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2005) issued in March 2005, and applicable UK Accounting Standards and the Charities Act 2011.
The financial statements have been prepared on a going concern basis that assumes that the charity will continue to receive the support of its bankers, creditors and funders.
The charity is aware of the deficit incurred and is in the process of addressing this including actions to secure more funding and implement efficiency strategies.
(b) Funds structure
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include all funds that the trustees use at their discretion, and have set aside resources for a specific purpose.
(c) 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. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.
(d )Resources expended
Expenditure is recognised on an actual basis as a liability is incurred. Expenditure includes any VAT which cannot fully recovered, and is reported as part of the expenditure to which it relates.
(e ) Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
(f) Tangible fixed assets and depreciation
Tangible fixed assets other than freehold land are stated at cost or valuation less depreciation.
Depreciation is provided at rates calculated to write off the cost or valuation less estimated residual value of each asset over its expected useful life, as follows:
Freehold buildings 2% per annum on a straight line basis Property improvements 2% per annum on a straight line basis
(g) Taxation
The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions.
THE MUSLIM ASSOCIATION OF WREXHAM
Notes to the financial statements
for the year ended 31 March 2024
| 2. Incoming resources from voluntary income | UnrestricteRestricted | UnrestricteRestricted | Total | Total |
|---|---|---|---|---|
| funds | funds | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Donations and gifts | 19,455 | 37,386 | 56,841 | 44,360 |
| 19,455 | 37,386 | 56,841 | 44,360 | |
| 3. Investment income | ||||
| Rental income: Dental Surgery Rent | UnrestrictedRestricted funds funds £ £ - - |
Total 2024 £ 28,800 |
Total 2023 £ 24,000 |
|
| : Dentist Parking Space Rent | 1,980 | 2,310 | ||
| Flat rent | - | - | 16,574 | |
| - | 47,354 | 26,310 | ||
| 4. Total resources expended | ||||
| Refurbishment work | Depreciatiother costs £ £ 14,743 36,676 |
Total 2024 £ 35,513 |
Total 2023 £ 18,734 |
|
| Religious works | - | - | 64,905 | 49,934 |
| Activities undertaken directly | 34,574 | |||
| Governance costs | - | - | 250 | 250 |
| 14,743 | 36,676 | 135,242 | 68,918 | |
| Governance costs includes payments to the accountancy fees of £250. | ||||
| 5. Activities undertaken directly | 2024 £ |
2023 £ |
||
| Imam and Volunteers expenses | 39,200 | 31,200 | ||
| Premises costs | ||||
| Office costs | ||||
| 39,200 | 31,200 |
Registered charity number 1045958
THE MUSLIM ASSOCIATION OF WREXHAM
THE MUSLIM ASSOCIATION OF WREXHAM Notes to the Financial Statements for the year ended 31 March 2024
6. Trustees
None of the trustees (or any persons connected with them) received any remuneration during the year and none of them was reimbursed expenses.
7. Tangible fixed assets
| Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for the period At 31 March 2024 Net Book Values At 31 March 2024 At 31 March 2023 |
Land and Building buildings improvements Total £ £ £ 551,616 185,537 737,153 551,616 185,537 737,153 143,417 36,886 180,303 11,032 3,711 14,743 154,449 40,597 195,046 397,167 144,940 542,107 408,199 148,651 556,850 |
|---|---|
THE MUSLIM ASSOCIATION OF WREXHAM
Notes to the financial statements for the year ended 31 March 2024
£
£
8. Debtors
| Other debtors Other creditors :interest free loan paid Accruals |
- - 2024 2023 £ £ 78,350 82,100 -5,000 -3,500 -250 73,350 78,350 |
|---|---|
9. Restricted funds INFORMATION ONLY
The income funds of the charity include restr comprising
There were restricted funds during the year were
| Balance at Incoming Resources Transfers Balance at 1 April 2023resources expended 31 March 2024 £ £ £ £ £ Zakat distribution 27,588 27,588 - - Ramadhan Iftaar Meal expenditure 4,463 4,463 - - Wrexham Mosque Food Bank 1,875 3,460 5,335 710 - |
Balance at Incoming Resources Transfers Balance at 1 April 2023resources expended 31 March 2024 £ £ £ £ £ Zakat distribution 27,588 27,588 - - Ramadhan Iftaar Meal expenditure 4,463 4,463 - - Wrexham Mosque Food Bank 1,875 3,460 5,335 710 - |
|---|---|
| 1,875 35,511 37,386 710 - |
Cash collected for different charities at Wrexham Islamic Cultural Centre which amounted to £ 11375 during the year. These do not form part of these financial statements.