2023-08-31-accounts - The Muslims Community Centre

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Charity number: 1055241

THE MUSLIMS COMMUNITY CENTRE

Report of the Trustees and Unaudited Financial Statements For the year ended 31 August 2023

THE MUSLIMS COMMUNITY CENTRE Contents Page For the year ended 31 August 2023

Report of the Trustees

Independent Examiner's Report to the Trustees 2 Statement of Financial Activities a Statement of Financial Position 4 Notes to the Financial Statements 5 to 7 Detailed Statement of Financial Activities 8

THE MUSLIMS COMMUNITY CENTRE Report of the Trustees | For the year ended 31 August 2023 The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 August 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims The trustees have considered the Charity Commision'’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’. REFERENCE AND ADMINISTRATIVE INFORMATION Name of Charity THE MUSLIMS COMMUNITY CENTRE Charity registration number 1055241 Principal address 4-5 Cowley Road Uxbridge Middlesex UB8 2QB

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Trustees
The trustees and officers serving during the year and since the year end were as follows:
Mr A Haque
Mr F Haque
Mr F K Malik
Mr A Mirza
Secretary Mr Mohammad Ishaq
Independent examiner Nesar Alli
Chartered Certified Accountant
121 Violet Avenue
Hillingdon
Middlesex
UB8 3PT
Bankers Lloyds Bank
21-22 High Street
Uxbridge
Middlesex
UB8 1JD
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Approved by the Board of Trustees and signed on its behalf by NWA > 92 June 2024 Mr Mohammad Ishaq/

THE MUSLIMS COMMUNITY CENTRE Independent Examiners Report to the Trustees For the year ended 31 August 2023 | report on the accounts of the charity for the year ended 31 August 2023, which comprise the Statement of Financial Activities, the Statement of Financial Position and the related notes. Respective responsibilities of trustees and examiner 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 2011 (the 2011 Act) and that an independent examination is required. It is my responsibility to: - examine the accounts under section 145 of the the 2011 Act: - to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and - to 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 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 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: - to keep accounting records in accordance with 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 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. 7NesamAliMaret __ 22June2024 Chartered Certified Accountant 121 Violet Avenue Hillingdon Middlesex UB8 3PT

examine the accounts under section 145 of the the 2011 Act: - to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act); and - to state whether particular matters have come to my attention.

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THE MUSLIMS COMMUNITY CENTRE Statement of Financial Activities For the year ended 31 August 2023

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Notes Unrestricted 2022
funds
£ £
Income and endowments from:
Donations and legacies 2 159,201 122,999
Investments 3 12,660 12,000
Total 171,861 134,995
Expenditure on:
Charitable activities 4/5 (60,347) 7 (39,600)
Total (60,347) (39,600)
Net income 111,514 95,395
Reconciliation of funds
Total funds brought forward 825,789 730,394
Total funds carried forward 937,303 825,789
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THE MUSLIMS COMMUNITY CENTRE statement of Financial Position As at 31 August 2023

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Notes 2023 2022
£ £
Fixed assets
Tangible assets 10 683,234 993,547
683,234 593,547
Current assets
Cash at bank and in hand 254,197 232,581
en OT 28ST
Creditors: amounts falling due within one year 11 (128) (339)
Net current assets 254,069 232,242
Total assets less current liabilities 937,303 825,789
The funds of the charity
Unrestricted income funds 12 937 303 825,789
Total funds 937,303 825,789
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The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mr A Mirza

Trustee

22 June 2024

THE MUSLIMS COMMUNITY CENTRE Notes to the Financial Statements For the year ended 31 August 2023 Accounting Policies Basis of accounting The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011. THE MUSLIMS COMMUNITY CENTRE meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

1. Accounting Policies

Going concern

The charity has a policy to maintain at least six months expenditure in its reserves. This is to ensure the charity has sufficient resources to be able to efficiently deliver its aims and objectives without encountering financial difficulties.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and machinery

Motor vehicles

25% Reducing balance 25% Reducing balance

Income from donations and legacies

Unrestricted funds Donations received Grants received 3. Investment income Unrestricted funds Income from investment properties

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2023 2022
f £
159,201 121,485
= 1,510
2023 2022
f £
12,660 12,000
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THE MUSLIMS COMMUNITY CENTRE Notes to the Financial Statements Continued For the year ended 31 August 2023

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4. Costs of charitable activities by fund type
2023 2022
£ £
Unrestricted funds
Support Costs 60,347 39,600
5. Costs of charitable activities by activity type
2023 2022
F £
Activities undertaken directly
support Costs 60,347 39,600
6. Net income/(expenditure) for the year
This is stated after charging/(crediting):
2023 2022
£ £
Depreciation of owned fixed assets 3,204 142
Staff pension contributions 438 423
7. Staff costs
Total staff costs for the year ended 31 August 2023 were:
2023 2022
£ £
Salaries and wages 27,369 29,014
Pension costs 438 423
2023 2022
Staff Z 3
8. Trustee remuneration and related party transactions
All trustees acted on a voluntary basis and therefore no remuneration or expenses were paid by the charity. There were
no related party transactions during the financial year.
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THE MUSLIMS COMMUNITY CENTRE Notes to the Financial Statements Continued For the year ended 31 August 2023

Comparative for the Statement of Financial Activities
The comparative year values on the Statement of Financial Activities are for unrestricted funds.

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10. Tangible fixed assets
Land and Fixtures and
Cost or valuation buildings fittings Total
£ £ £
At 01 September 2022 593,121 28,659 621,780
Additions 80,500 le eee
At 31 August 2023 673,621 28,659 702,280
Depreciation
At 01 September 2022 - 15,842 15,842
Charge for year - 3,204 3,204
At 31 August 2023 Te LO0K6 ——
Net book values
At 31 August 2023 673,627 1S «88284
At 31 August 2022 593,121 12,817 605,938
11. Creditors: amounts falling due within one year
2023 2022
£ £
Other creditors 128 339
12. Movement in funds
Unrestricted Funds
Balance at Incoming Outgoing Balance at
01/09/2022 resources resources 31/08/2023
£ f f £
General fund
General 825,789 171,861 (60,347) 937,303
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THE MUSLIMS COMMUNITY CENTRE Notes to the Financial Statements Continued For the year ended 31 August 2023

Unrestricted Funds - Previous year

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Balance at Incoming Outgoing Balance at
01/09/2021 resources resources 31/08/2022
f £ £ F
General fund
General 730,394 134,995 (39,600) 825,789
730,394 134,995 (39,600) 825,789
Purpose of unrestricted Funds
Rental Income
Support Costs
General
To provide services to the local community
13. Analysis of net assets between funds
Tangible Net current Net Assets
fixed assets assets/
(liabilities)
£ £ £
Unrestricted funds
General
General 683,234 254,069 937 ,303
«683,234 «=—s«-254,069 +~=—S>_ 937,303
Previous year
Tangible Net current Net Assets
fixed assets assets/
(liabilities)
£ £ £
Unrestricted funds
General
General 593 547 232,242 825,789
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THE MUSLIMS COMMUNITY CENTRE Detailed Statement of Financial Activities For the year ended 31 August 2023

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2023 2022
f £
INCOME AND ENDOWMENT
Donations and legacies
Donations 159,201 121,485
Grants Receivable - Tor
Investments
Income From Investment Properties 12,660 12,000
12,660 12,000
Total incoming resources
ssn[a conntanh
EXPENDITURE
Charitable activities
Cost Of Direct Charitable Activity (60,347) (39,600)
(60,347) (39,600)
Total resources expended (60,347) ae (39,600)
Savina 2 spun“oI
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