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2025-07-31-accounts

Company registration number 3228543 Registered charity number 1057193

UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD Company limited by guarantee Trustees' Report and Financial Statements for the year ended 31 July 2025

1

UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD Company limited by guarantee

Contents

Page
Reference and Administrative information
Trustees' annual report 4-5
Independent examiners' report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9-12

2

UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD Company limited by guarantee

Charity information

Trustees who served during the year

Chairman Mr Zymer Salihi Myfti Secretary Mr Bahri Bojaj Trustee Mr Orhan Ramaxhiku Trustee Mr Ibrahim Mikullovci Trustee Mr Berzat Abdurrahmani Company registration number 3228543 Charity number 1057193 Registered office 88-90 Carlton Vale London NW6 5DA UK Independent Examiner Meer & Co Chartered Accountants No.1 Cochrane House Admirals Way Canary Wharf London E14 9UD Bankers HSBC

(appointed on 21 May 2023) (appointed on 21 May 2023) (reappointed on 21 May 2023) (appointed on 21 May 2023) (appointed on 21 May 2023)

3

UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD Company limited by guarantee

Report of the Trustees' UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD for the year ended 31 July 2025

The Trustees present their annual report together with the financial statements of UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD for the year ended 31 July 2025. The Trustees confirm that the report has been prepared in accordance with the requirements of the Companies Act 2006, the Charities Act 2011, the Charity’s governing document, and the Charities SORP FRS(102).

Structure, governance and management

Governing document

documentThe Charity is a charitable company limited by guarantee, incorporated on 23 July 1996 and registered as a charity on 30 July 1996. It is governed by its Memorandum and Articles of Association, which set out the Charity’s objects and powers.

Organisational structure

The Board of Trustees is responsible for the overall governance, strategic direction, and management of the Charity. Trustees meet monthly and are responsible for major decisions relating to the Charity’s activities.The Board consists of not fewer than five and not more than nine trustees, elected by the Members. Day ‑ to ‑ day management of the Community Centre is delegated to staff and volunteers under Trustee supervision.

Recruitment and appointment of trustees

Trustees are elected by Members at the Annual General Meeting in line with the Articles of Association. Prospective trustees are encouraged to engage with the Charity and attend meetings as observers prior to appointment.

Risk management

The trustees have identified key risks including funding uncertainty, regulatory compliance, and operational delivery risks. Mitigation strategies include maintaining diversified income streams, robust internal controls, and regular risk reviews.

Objectives and activities

Our aims

The Charity’s objects are to advance the Islamic religion, advance education in Islam, relieve poverty, and assist persons in need by charitable means as determined by the Trustees.

Objectives and public benefit

Objectives are reviewed annually by the Trustees to ensure alignment with the Charity’s purposes and Charity Commission public benefit guidance. The Charity aims to provide suitable facilities for worship and to operate an inclusive community centre benefitting the wider local population, fostering a peaceful and cohesive community.

Activities undertaken

The Community Centre is open daily for worship, with Friday prayers as the focal point. Educational events, interfaith engagement, welfare initiatives, and pastoral support are provided throughout the year. Activities are largely free and supported by donations. Where charges apply, concessions are offered and no fees are charged to elderly people or pensioners.

Use of volunteers

Volunteers play a vital role in supporting religious services, community welfare, education, and events.

Achievements and performance

During the year, the Charity delivered religious, educational, and welfare services providing clear benefit to both worshippers and the wider community.

Religious activities

The Community Centre is open daily for prayers, with up to 100 attendees daily and over 500 attending Friday prayers. Ramadan and Eid celebrations included communal meals and family events.

Funeral facilities

The Charity provides Islamic burial guidance and a community funeral service, including collection, ghusl, prayers, and transportation. Community and welfare activities

Food banks, community meals, health awareness sessions, Qur’an classes, and educational lectures were delivered throughout the year.

4

Financial review

Reserves policy

The Trustees aim to hold reserves sufficient to cover approximately three months’ operating costs. Free reserves at 31 July 2025 were £150,673 (2024: £169,530).

Principal funding sources

Income is derived primarily from voluntary donations, membership contributions, and weekly collections.

Plans for future periods

The Trustees are in the advanced stages of the planning application process with Brent Council for the proposed development of a new Community Centre. Subject to planning approval being granted, the Trustees will prioritise progressing funding strategies and applications to support the construction of the new centre. Once rebuilt, the new facility will provide increased capacity and improved space, enabling the Charity to expand its range of religious, educational, and community activities and better meet the needs of both its members and the wider community.

Statement of Trustees' responsibilities

The charity trustees (who are also directors of the Charity for the purposes of company law) are responsible for preparing an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Act 2006 and 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:

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 Companies Act 2006, Charities Act 2011 and the provisions of the trust deed.

They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection 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 charity information page.

Approved by the Trustees and signed on 14 April 2026 its behalf by:


Mr Orhan Ramaxhiku Trustee 14/04/2026

5

UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD Company limited by guarantee

Independent examiners' report to the trustees of UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD for the year ended 31 July 2025

I report to the trustees (who are also Directors for the purpose of company law) on my examination of the financial statements of UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD for the year ended 31 July, 2025.

This report is made solely to the charity's trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and Basis of Report

As the trustees of charitable company you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act') and Charities Act 2011.

Having satisfied myself that the financial statements of the charitable company are not required to be audited under Part 16 of the Act and are eligible for independent examination, I report in respect of my examination of the charitable company's financial statements carried out under section 145 of the Charities Act 2011 ('the 2011 Act') and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a 'true and fair' view and my report is limited to those specific matters set out in the independent examiner's statement.

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:

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 financial statements to be reached.


Haroon Rafique- ACA, For and on behalf of Meer & Co Chartered Accountants and Registered Auditor 14/04/2026

No 1 Cochrane House Admirals Way Canary Wharf London E14 9UD

6

UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD

Company limited by guarantee

Statement of financial activities

UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD

for the year ended 31 July 2025

Notes
Income and endowments from:
Members/Individuals/Collections
2
Rent receivable
Expenditure on:
Raising funds
3
Charitable activities
4
Governance cost
7
Net gains/(losses) on investments
Reconciliation of funds:
Net movement in funds
Total funds brought forward
Total funds carried forward
Total expenditure
Net income/(expenditure)
Transfers between funds
Total incoming resources
Unrestricted
funds
Restricted
income funds
Total funds
Unrestricted
funds
Restricted
income funds
Total funds
2024/25
2024/25
2024/25
2023/24
2023/24
2023/24
£
£
£
£
£
£
213,656
-
213,656
209,837
-
209,837
33,073
-
33,073
34,500
-
34,500
246,729
-
246,729
244,337
-
244,337
-
-
-
-
-
-
(243,837)
-
(243,837)
(342,516)
-
(342,516)
(1,090)
(1,090)
(1,118)
(1,118)
(244,927)
-
(244,927)
(343,634)
-
(343,634)
-
-
-
-
-
-
1,802
-
1,802
(99,297)
-
(99,297)
-
-
-
-
-
-
1,802
-
1,802
(99,297)
-
(99,297)
-
-
554,531
-
554,531
653,828
-
653,828
556,333
-
556,333
554,531
-
554,531

The notes on the following pages form an integral part of the accounts

7

UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD

Company limited by guarantee

Balance Sheet

UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD

for the year ended 31 July 2025

Unrestricted Restricted Unrestricted Restricted
funds income funds Total funds funds income funds Total funds
Notes 2024/25 2024/25 2024/25 2023/24 2023/24 2023/24
£ £ £ £ £ £
Fixed Assets
10 408,528 - 408,528 394,387 - 394,387
Total Fixed Assets 408,528 - 408,528 394,387 - 394,387
Current Assets -
Debtors 11 1,001 - 1,001 - - -
Stock 2,418 2,418 - -
Cash and cash equivalents 150,673 - 150,673 169,530 - 169,530
Total Current Assets 154,092 - 154,092 169,530 - 169,530
Liabilities - -
Creditors falling due within one year 12 (6,287) - (6,287) (9,386) - (9,386)
Net current assets/(liabilities) 147,805 - 147,805 160,144 - 160,144
Total assets less current liabilities 556,333 - 556,333 554,531 - 554,531
Creditors falling due after more than one year - - - - - -
Total net assets or liabilities 556,333 - 556,333 554,531 - 554,531
The fund of the charity 13 - -
Restricted income funds - - - -
Unrestricted income funds 556,333 556,333 554,531 554,531
Total charity funds 556,333 - 556,333 554,531 - 554,531

The notes on the following pages form an integral part of the accounts

The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with the Charities Statement of Recommended Practice (FRS 102).

Signed by the trustees/directors on behalf of all the trustees/directors


Mr Orhan Ramaxhiku Date 14/04/2026 Trustee Registration number 03228543

8

UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD Company limited by guarantee

Notes to the accounts

UK ALBANIAN MUSLIM COMMUNITY & CULTURAL CENTRE LTD

for the year ended 31 July 2025

1 GENERAL INFORMATION

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 88-90 Carlton Vale, London, NW6 5DA UK.

2 Accounting policies

Accounting convention

The financial statements have been prepared under the historical cost convention. Any investments are included at fair value.

The financial statements have been prepared in accordance with 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) and the Charities Act 2011.

Expenditure

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources

Financial Instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Fund accounting

Unrestricted funds are donations and other incoming resources receivable or granted for the objects of the charity without further specified purpose and are available as general funds.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Tangible fixed assets and depreciation

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life.

Fixtures, fittings and equipment -20% reducing balance

Motor vehicles -15% reducing balance

Debtors

Debtors are amounts owed to the charity. They are measured on the basis of their recoverable amount.

Cash and cash equivalents

Cash at bank and in hand is held to meet the day to day running costs of the charity as they fall due.

Creditors

Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to have to pay to settle the debt. Amounts which are owed in more than a year are shown as long-term creditors..

Taxation

The charity is exempt from corporation tax on its charitable activities

Pensions

The pension costs charged in the financial statements represent the contribution payable by the company during the year. The regular cost of providing retirement pensions and related benefits is charged to the profit and loss account over the employees' service lives on the basis of a constant percentage of earnings

2 Income

Members/Individuals/Collections
Rent receivable
Unrestricted
funds
Restricted
income funds
Total funds
Unrestricted
funds
Restricted
income funds
Total funds
2024/25
2024/25
2024/25
2023/24
2023/24
2023/24
£
£
£
£
£
£
213,656
-
213,656
209,837
-
209,837
33,073
-
33,073
34,500
-
34,500
246,729
-
246,729
244,337
-
244,337

9

3 Analysis of Expenditure on Raising funds

Unrestricted Unrestricted Restricted Total Unrestricted Restricted Total
funds income funds funds income funds
2024/25 2024/25 2023/24 2023/24 2023/24
£ £ £ £ £ £
Raising funds - - - - - -
Support Costs - - - - - -
Total - - - - - -
Analysis of Expenditure on Charitable Expenditure
Unrestricted Restricted Total Unrestricted Restricted Total
funds income funds funds income funds
2024/25 2024/25 2024/25 2023/24 2023/24 2023/24
£ £ £ £ £ £
Charitable Expenditure 91,140 - 91,140 109,563 - 109,563
Support Costs 152,697 - 152,697 232,953 - 232,953
Total 243,837 - 243,837 342,516 - 342,516

4 Analysis of Expenditure on Charitable Expenditure

5 Allocation of Support Costs and overheads

Wages and salaries
Employer's NI contributions
Employers pension
Rates
Equipment Leasing
Water Charges
Insurance
Light and heat
Cleaning, upkeep and repair
Repairs and maintenance
Printing, postage, stationery
Telephone
Motor expenses
Travelling and subsistence
Legal and professional
Bank charges
Credit card charges
Subscriptions
Sundry Expense
Loss on Disposal of motor vehicles
Depreciation on FF & Equipment
Depreciation on motor vehicles
Staff cost
Raising Funds
Charitable Activites
Total Raising Funds Charitable Activities
2024/25
2023/24
2024/25
2023/24
2024/25
2023/24
£
£
£
£
£
£
99,799
111,814
-
-
99,799
111,814
1,600
5,594
-
-
1,600
5,594
1,614
1,651
-
-
1,614
1,651
327
273
-
-
327
273
1,118
1,118
-
-
1,118
1,118
3,509
4,145
-
-
3,509
4,145
2,735
2,521
-
-
2,735
2,521
9,311
10,628
-
-
9,311
10,628
2,610
1,343
-
-
2,610
1,343
3,579
4,828
-
-
3,579
4,828
6,600
3,117
-
-
6,600
3,117
1,453
1,396
-
-
1,453
1,396
-
4,459
-
-
-
4,459
1,684
3,245
-
-
1,684
3,245
3,401
68,404
-
-
3,401
68,404
1,512
85
-
-
1,512
85
-
2,100
-
-
-
2,100
5,850
4,788
-
-
5,850
4,788
86
-
-
-
86
-
903
-
-
-
903
-
314
343
-
-
314
343
3,292
1,101
-
-
3,292
1,101
1,400
-
-
-
1,400
-
152,697
232,953
-
-
152,697
232,953
Unrestricted
funds
Restricted
income funds
Total
Unrestricted
funds
Restricted
income funds
Total
2024/25
2024/25
2024/25
2023/24
2023/24
2023/24
£
£
£
£
£
£
-
-
-
-
-
-
152,697
-
152,697
232,953
-
232,953
152,697
-
152,697
232,953
-
232,953

10

6 Support Costs and Overheads

Wages and salaries
Employer's NI contributions
Employers pension
Rates
Equipment Leasing
Water Charges
Insurance
Light and heat
Cleaning, upkeep and repair
Repairs and maintenance
Printing, postage, stationery
Telephone
Motor expenses
Travelling and subsistence
Legal and professional
Bank charges
Credit card charges
Subscriptions
Sundry Expense
Loss on Disposal of motor vehicles
Depreciation on FF & Equipment
Depreciation on motor vehicles
Staff cost
Unrestricted
funds
Restricted
income funds
Total funds
Unrestricted
funds
Restricted
income funds
Total funds
2024/25
2024/25
2024/25
2023/24
2023/24
2023/24
£
£
£
£
£
£
99,799
-
99,799
111,814
-
111,814
1,600
-
1,600
5,594
-
5,594
1,614
-
1,614
1,651
-
1,651
327
-
327
273
-
273
1,118
-
1,118
1,118
-
1,118
3,509
-
3,509
4,145
-
4,145
2,735
-
2,735
2,521
-
2,521
9,311
-
9,311
10,628
-
10,628
2,610
-
2,610
1,343
-
1,343
3,579
-
3,579
4,828
-
4,828
6,600
-
6,600
3,117
-
3,117
1,453
-
1,453
1,396
-
1,396
-
-
-
4,459
-
4,459
1,684
-
1,684
3,245
-
3,245
3,401
-
3,401
68,404
-
68,404
1,512
-
1,512
85
-
85
-
-
-
2,100
-
2,100
5,850
-
5,850
4,788
-
4,788
86
-
86
-
-
-
903
-
903
-
-
-
314
-
314
343
-
343
3,292
-
3,292
1,101
-
1,101
1,400
-
1,400
-
-
-
152,697
-
152,697
232,953
-
232,953

7 Governance cost

Governance cost
Unrestricted
funds
Restricted
income funds
Total funds
Unrestricted
funds
2024/25
2024/25
2024/25
2023/24
Total
1,090
-
-
1,118
Admin staff
Employment Costs
Wages and salaries
Social security costs
Employers pension contribution
The average `monthly number of employees (including the Trustees) during the year
Employees
Unrestricted
funds
Restricted
income funds
Total funds
Unrestricted
funds
2024/25
2024/25
2024/25
2023/24
Restricted
income funds
Total funds
2023/24
2023/24
1,090
-
-
1,118
-
-
10
10
2024/25
2023/24
99,799
111,814
1,600
5,594
1,614
1,651
103,013
119,059

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

Mr Zymer Salihi Myfti and Mr Bahri Bojaj, who are trustees of the charity, were also employed by the charity during the year. Total remuneration paid to these trustees was £58,295 (2024: £59,597). No other trustees received any remuneration or benefits from the charity during the year.

9 Pension costs

The charity operates a defined contribution pension scheme in respect of the employees. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £1,614 (2024 - £1,651)

11

10 Tangible Fixed Assets

Land and
buildings
Fixture,
Fittings and
equipment
Motor Vehicles
Total
£
£
£
£
COST
Brought forward
388,612
21,700
10,749
421,061
Additions
200
21,950
22,150
10,749
-
Carried forward
388,612
21,900
21,950
443,211
0
COST
-
Brought forward
-
20,328
6,346
26,674
Additions
314
3,292
3,606
6,346
Carried forward
-
20,642
9,638
30,280
NET BOOK VALUE
As at 31 July 2025
388,612
1,258
12,312
408,528
As at 31 July 2024
388,612
1,372
4,403
394,387
11
2024/25
2023/24
£
£
Trade debtors
1,001
-
12
2024/25
2023/24
£
£
Social security and other taxes
3,571
1,634
Other creditors
2,716
7,752
6,287
9,386
13
Brought
Income
Expenditure
Transfers
Carried
£
£
£
£
£
FUNDS- CURRENT YEAR
Analysis of unrestricted funds movement
General funds
554,531
246,729
244,927
-
-
556,333
Analysis of restricted funds movement
Restricted funds
-
-
-
-
-
Summary of Funds- Current year
554,531
246,729
244,927
-
-
556,333
FUNDS- PRIOR YEAR
Analysis of unrestricted funds movement
General funds
653,828
244,337
343,634
-
-
554,531
Analysis of restricted funds movement
Restricted funds
-
-
-
-
-
Summary of Funds- Prior year
653,828
244,337
343,634
-
-
554,531
Creditors: Amounts falling due within one year
Funds movement
Debtors
Land and
buildings
Fixture,
Fittings and
equipment
£
£
388,612
21,700
200
Motor Vehicles
Total
£
£
10,749
421,061
21,950
22,150
10,749
-
388,612
21,900
21,950
443,211
-
20,328
314
0
-
6,346
26,674
3,292
3,606
6,346
-
20,642
9,638
30,280
388,612
1,258
12,312
408,528
388,612
1,372
4,403
394,387
2024/25
2023/24
£
£
1,001
-
2024/25
2023/24
£
£
3,571
1,634
2,716
7,752
6,287
9,386

12