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**Charity number: 1064305**
## **Canterbury Muslim Cultural Centre**
**Trustees' Report and Financial Statements for the Year Ended 31 December 2023**
Docusign Envelope ID: CD402774-1FAB-4D1C-AFE3-078137EAA063
Canterbury Muslim Cultural Centre
Contents of the Financial Statements for the Year Ended 31 December 2023
||Page|
|---|---|
|Reference and administrative details of the Charity|1|
|Trustees Report|2-5|
|Independent Examiner's Report|6|
|Statement of Financial Activities|7|
|Statement of Financial Position|8|
|Notes to the Financial Statements|9-16|
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Canterbury Muslim Cultural Centre Reference and Administrative Details of the Charity for the Year Ended 31 December 2023
**TRUSTEES:** Dr Sinan Rawi Dr Nazir Bashir Dr Nihad Tamimi Mr Ramazan Altun **CHARITY REGISTERED NUMBER:** 1064305 **REGISTERED OFFICE:** 1 Giles Lane Canterbury Kent England CT2 7LT **INDEPENDENT EXAMINER:** Matthew Bugby ACCA A.K. & Co (Accountancy Services) Ltd 19 Victoria Terrace Hove East Sussex BN3 2WB
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Page 1 Canterbury Muslim Cultural Centre Trustees' Report for the Year Ended 31 December 2023
The Trustees present their annual report together with the financial statements of the Charity for the 1 January 2023 to 31 December 2023.
## **OBJECTIVES AND ACTIVITIES**
The main activities of the charity were, but not limited to:
1. To serve the religious needs of Muslims in Canterbury and the surrounding areas in accordance with the Quran and Hadith.
2. Provide and advance the education of Muslims and local communities in accordance with the tenets and teachings of Islam according to the Quran and Hadith.
3. To cultivate and promote understanding between the Muslims and the Community of Canterbury.
Additional activities, included but were not limited to:
To provide social, cultural and faith-based needs to the Muslim community.
To provide social and cultural contacts for the students and the visitors from home and abroad.
To hold the daily prayers and the Friday Service for men, women and children.
To provide a Sunday school and Arabic language classes
To co-ordinate advice and support to the local stakeholders including Local Police Force, the City Council, the Prison Services, the Local Hospitals, the University of Kent, Cadma, Candifa and other statutory and voluntary bodies. To encourage social inclusion by bringing the Muslim community in contact with the wider community.
To give advice and provide support to the bereaved families, to hold prayer and to arrange the burial, with the help of the Imam and the committee.
To generate funds only from donations and charitable events and only use them for peaceful purposes. To raise funds towards extending the building at the mosque.
## **FINANCIAL REVIEW**
## **Achievement and Performance**
The total incoming resources for the year were £781,684 (2022 : £187,861). Total resources expended were £94,845 (2022: £106,729), leaving net incoming resources of £686,839 (2022: £81,132) before transfers.
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Page 2 Canterbury Muslim Cultural Centre Trustees' Report for the Year Ended 31 December 2023
## **Going Concern**
The trustees have reviewed the charity's forecasts and, considered the current economic position and its impact on the charity's ability to remain operational, and the trustees are confident the charity will have sufficient resources to continue for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## **Reserves Policy**
The charity intends to hold reserves to cover at least 3 or 6 months of the running costs of the charity.
## **Principal Funding**
The charity’s main source of income is donation from members of the congregation.
## **Principal Risks and Uncertainties**
The principal risks facing the Mosque are:
Reputational risk - mitigated by regular review and assessment by the trustees Financial risk - the risk of a decline in donations and funding, however this has been mitigated by proactiveness towards fundraising towards the Mosques projects and wider social outreach in the community.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Constitution**
Canterbury Muslim Cultural Centre is governed by constitution adopted on 19th May 1997 and amended 3rd July 1997
## **General Overview**
The Mosque continues to enjoy good relationships and partnerships with local communities and stakeholders around the Canterbury and South-East region.
The first phase of the mosque extension project was completed in the year giving the mosque a larger space for the communion to gather. To fund this project a significant effort was made in the year to raise funds which is to explain for the significant increase in donations received.
## **Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the constitution.
## **Policies adopted for the induction and training of Trustees**
The policies adopted are those of the Charity Commission publications as per the website. Trustees are reminded Periodically to review these documents, and new trustees are issued with access to copies for perusal.
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Page 3 Canterbury Muslim Cultural Centre Trustees' Report for the Year Ended 31 December 2023
## **Pay policy for key management personnel**
Pay reviews for all staff are conduced annually by the Trustee board
## **Trustee's appointment and resignations during the year**
During the year Mr Zayed Zaheer resigned as a trustee. No further trustees were appointed in the year
## **FUTURE PLANS**
Key targets for the forthcoming year are to develop our work under three strategic themes:
## **Infrastructure Support**
Improving our buildings and services and we will:
Continue to offer a good quality and professional service to our members Maintain a diverse membership
Utilise a broad range of communication channels to engage a more responsive service with our members Provide regular opportunities for our members to network with others with a view to collaborative working Provide relevant information in a timely and succinct way so it is accessable to all.
Keep up to date with legislative changes and our members are kept informed of developments
## **Community engagement and development**
Continue to promote, represent and advocate for the Voluntary and Community sector on various strategic local and national partners
Develop our youth programmes and continue to support interfaith projects locally and nationally
Develop theme programmes for awareness of health and wellbeing, utilising experts from the membership
## **Core**
To ensure CMCC is sustainable that can support its members and the wider muslim and non-muslim community of Canterbury
## **Extension**
The final works in relation to the Mosque extension are due to be completed in the early part of 2024
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Page 4 Canterbury Muslim Cultural Centre Trustees' Report for the Year Ended 31 December 2023
## **Statement of Trustees' responsibilities**
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.
select suitable accounting policies and then apply them consistently; observe the methods and principles of the Charities SORP (FRS 102); make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going conern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
…......................................................... OFF34236606441E...
…............................................................
Trustee Sinan Rawi
Nihad Timimi Trustee
Date: 11/3/2025
Date: 11/3/2025
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Page 5 Canterbury Muslim Cultural Centre Independent Examiner's Report for the Year Ended 31 December 2023
I report to the trustees on my examination of the accounts of Canterbury Muslim Cultural Centre for the year ended 31 December 2023.
## **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 concerning 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.
Signed …....................................................
Dated ….................................
Matthew Bugby ACCA A.K. & Co (Accountancy Services) Ltd 19 Victoria Terrace
Hove East Sussex BN3 2WB
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## Page 6 Canterbury Muslim Cultural Centre Statement of Financial Activities for the Year Ended 31 December 2023
||||Unrestricted|Restricted|2023|2022|
|---|---|---|---|---|---|---|
||||Fund|Fund|£|£|
||Notes||||||
|**INCOME FROM:**|||||||
|Donations and legacies||3|309,594|460,321|769,915|173,166|
|Charitable activities||4|11,410|-|11,410|14,575|
|Investment||5|359|-|359|120|
|Total|||321,363|460,321|781,684|187,861|
|**EXPENDITURE ON:**|||||||
|Charitable activities||6|71,335|23,510|94,845|106,729|
|Total|||71,335|23,510|94,845|106,729|
|**NET INCOME/(EXPENDITURE)**|||250,028|436,811|686,839|81,132|
|**RECONCILIATION OF FUNDS**|||||||
|Total funds bought forwards|||421,734|405,497|827,231|746,099|
|**TOTAL FUNDS CARRIED FORWARD**|||671,762|842,308|1,514,070|827,231|
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Page 7 Canterbury Muslim Cultural Centre Statement of Financial Position for the Year Ended 31 December 2023
|||2023|2022|
|---|---|---|---|
||Notes|£|£|
|**FIXED ASSETS**||||
|Tangible Assets|7|1,525,291
655,293||
|**CURRENT ASSETS**||1,525,291
655,293||
|Debtors|8|4,238|22,131|
|Cash at bank and in hand||96,542|149,952|
|**CREDITORS**||100,780|172,083|
|Amounts falling due within one year|9||-
-145|
|**NET CURRENT ASSETS/LIABILITIES**||100,780|171,938|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**||1,626,071
827,231||
|**CREDITORS**||||
|Amounts falling due after one year|10|-112,000
-||
|**NET ASSETS**||1,514,071
827,231||
|**FUNDS**||||
|General funds|11|671,762|421,734|
|Restricted funds||842,309|405,497|
|**Total funds**||1,514,071
827,231||
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…......................................................... OFF34236606441E...
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….......................................................
Trustee Sinan Rawi
Trustee Nihad Timimi
Date: 11/3/2025
Date: 11/3/2025
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Page 8 Canterbury Muslim Cultural Centre Notes to the Financial Statements for the Year Ended 31 December 2023
## 1 **GENERAL INFORMATION**
Canterbury Muslim Cultural Centre is an unincorporated charity, registered at the Charities Commission, registered charity number 1064305. The principal address is 1 Giles Lane, Canterbury, Kent , CT2 7LT.
## 2 **ACCOUNTING POLICIES**
## **Basis of preparation of the financial statements**
The financial statements have been prepared 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" and the Charities Act 2011.
The charity is a Public Benefit Entity as defined by FRS 102.
## **Going concern**
The financial statements are prepared on a going concern basis and there are no material uncertainties that cast significant doubt on the Charity's ability to continue as a going concern.
## **Income**
Income is measured at the fair value of the donation or funding received or receivable, once the charity has entitlement to the income and it is probable it will be received.
Grants are included on a receivables basis.
Income tax recoverable in relation to investment income is recognised at the time the investment income is received.
## **Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure on charitable activites is incurred on directly undertaking the activites which further the Charity's objectives, and is inclusive of irrecoverable VAT.
## **Depreciation**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings
- 25% on reducing balance
## **Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
## **Taxation**
The charity is exempt from corporation tax on charitable activities.
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Page 9 Canterbury Muslim Cultural Centre Notes to the Financial Statements for the Year Ended 31 December 2023
## **Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **Liabilities and provisions**
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Provisions are measured at the best estimate of the amounts requires to settle the obligation. Where the effect of time value money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability.
## **Pensions**
The charity does not operate any pension scheme for its employees.
## **Fund accounting**
General funds are unrestricted funds which are available for use at the discrection of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes of the financial statements.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These assessments and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **Average number of employees**
The average number of employees during the year was as follows:
**2023 2022** No. No. Employees 2 3
No employee received remuneration amounting to more than £60,000 in either year.
No trustees were remunerated for the year under review, nor did they receive any benefits
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## Page 10 Canterbury Muslim Cultural Centre Notes to the Financial Statements for the Year Ended 31 December 2023
## **3 DONATIONS AND LEGACIES**
|General Donations
Extension Donations
Funeral Donations
Jumuah Donations
Zakat Donations
Gift aid income
**4**
**CHARITABLE ACTIVITES**
Space Rental
Arabic School
**5**
**INVESTMENT INCOME**
Bank interest received|Unrestricted
Restricted
2023
2022
Fund
Fund
£
£
163,191
-
163,191
92,283
-
446,275
446,275
39,919
-
633
633
240
80,136
-
80,136
38,419
13,413
13,413
2,305
66,267
66,267
309,594
460,321
769,915
173,166
-
-
-
8,355
11,410
11,410
6,220
11,410.00
-
11,410
14,575
Unrestricted
Restricted
2023
2022
Fund
Fund
£
£
359
-
359
120|
|---|---|
## **6 EXPENDITURE ON CHARITABLE ACTIVITIES**
|Costs of charitable activities
**Direct Costs**
Costs of fundraising
**Administrative costs**
**Premises costs**
Rent and venue hire
Rates and water
Light and heat
Household and cleaning
**Employee costs**
Wages and salaries
Temporary staffing|Unrestricted
Restricted
2023
2022
Fund
Fund
£
£
71,335
23,510
94,845
106,729
Unrestricted
Restricted
2023
2022
Fund
Fund
£
£
1,501
1,767
3,268
8,492
0
6,325
6,325
-
1,575
-
1,575
1,310
3,908
-
3,908
5,021
1,156
-
1,156
4,400
28,279
-
28,279
34,113
985
-
985
847|
|---|---|
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## Page 11 Canterbury Muslim Cultural Centre Notes to the Financial Statements for the Year Ended 31 December 2023
|**General Administrative costs**
Insurance
Hire of equipment
Equipment expensed
Telephone
Print and stationary
Fundraising costs
Repairs and renewals
Website costs
Sundry expenses
One-off costs to Imam
Subscriptions
Depreciation of fixed assets
**Legal and professional costs**
Accountancy
Advertising and PR
Legal and professional fees
**Charitable costs**
Donations and refugee support costs
Voucher costs
**Finance costs**
Bank and Enthuse charges|-
-
-
1,339
241
-
241
290
467
-
467
275
219
-
219
388
109
-
109
168
2,688
-
2,688
89
2,357
-
2,357
5,345
2,406
-
2,406
-
84
-
84
164
1,100
-
1,100
-
126
-
126
500
594
-
594
593
600
-
600
600
-
289
289
6,919
401
290
691
28
13,783
500
14,283
19,848
0
14,339
14,339
13,825
8,757
-
8,757
2,175
71,335
23,510
94,845
106,729|
|---|---|
|**7**
**TANGIBLE FIXED ASSETS**
**COST**
At 1 January 2023
Additions
Disposals
At 31 December 2023
**DEPRECIATION**
At 1 January 2023
Charge for the year
Disposals
At 31 December 2023
**NET BOOK VALUE**
At 31 December 2023
At 31 December 2022|**Land and**
**Plant and**
**Buildings**
**Machinery**
**Total**
£
£
£
652,919
16,458
669,377
870,592
-
870,592
-
-
-
1,523,511
16,458
1,539,969
-
14,084
14,084
-
594
594
-
-
-
-
14,678
14,678
1,523,511
1,780
1,525,291
652,919
2,374
655,293|
|---|---|
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## Page 12 Canterbury Muslim Cultural Centre Notes to the Financial Statements for the Year Ended 31 December 2023
|**8**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Enthuse Debtor
**9**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
**10**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Loan payable|2023
2022
£
£
4,238
22,131
2023
2022
£
£
0
145
0
145
2023
2022
£
£
112,000
-
112,000
-|
|---|---|
## **10 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
## **11 RECEIPT & PAYMENT ACCOUNT**
|At 1 January 2023
Excess of Receipts over Payments
At 31 December 2023|2023
£
827,231
686,840
1,514,071|
|---|---|
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## Page 13 Canterbury Muslim Cultural Centre Detailed Income and Expenditure for the Year Ended 31 December 2023
## **13 MOVEMENT IN FUNDS**
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted funds
**Unrestricted funds**
General fund
**Restricted funds**
Restricted funds|Incoming
Resources
Movement in
Resources
Expended
Funds
£
£
£
321,363
71,335
-
250,028
460,321
23,510
-
436,811
781,684
94,845
-
686,839
At
Movement
At
01/01/2023
in funds
31/12/2023
£
£
£
421,734
250,028
671,762
405,497
436,811
842,308
827,231
686,839
1,514,070|
|---|---|
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Page 14 Canterbury Muslim Cultural Centre Notes to the Financial Statements for the Year Ended 31 December 2023
## **Income and Expenditure by Restricted Fund**
## **Burial Fund**
**----- Start of picture text -----**
Account 2023 2022
Income
Funeral Fund 633 240
Total Income 633 240
Expenditure
Burial and funeral expenses 500 -
Total Overhead Costs 500 0.00
Total Surplus/(Deficit) 133 240
**----- End of picture text -----**
## **Mosque Extension Fund**
**----- Start of picture text -----**
Account 2023 2022
Income
Mosque's Extension Fund 446,275 39,919
Total Income 446,275 39,919
Expenditure
Advertising & Marketing 289 6,300
Legal and professional fees 291 -
Auction costs 297 -
-
Qari expenses 1,470
Venue Hire 6,324 -
Total Overhead Costs 8,671 6,300
Total Surplus/(Deficit) 437,604 33,619
**----- End of picture text -----**
## **Zakat Fund**
**----- Start of picture text -----**
Account 2023 2022
Income
Donations 13,413 2,304
Total Income 13,413 2,304
Expenditure
Vouchers & gifts 14,339
Total Overhead Costs 14,339 -
Total Surplus/(Deficit) - 925 2,304
**----- End of picture text -----**
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## Page 15 Canterbury Muslim Cultural Centre Notes to the Financial Statements for the Year Ended 31 December 2023
## **General fund**
**----- Start of picture text -----**
Account 2023 2022
Income
Arabic School fund 11,410 6,220
Donations 163,191 95,413
Gift Aid 66,267
Interest Income 359 120
Rental Income 0 8,355
Card Donations - Square 7,633 698
Jumuah - Cash Donations 24,326 25,363
Jumuah - Paypal Donations 48,177 12,359
Total Income 321,363 148,527
Expenditure
Advertising & Marketing 0 619
Audit & Accountancy fees 600 650
Bank Fees 239 1
Charitable Donations 13,783 16,943
Cleaning 1,156 5,700
Competition Prizes 85 610
Depreciation Expense 594 594
Employers National Insurance 102 1,089
Equipment expensed 467 275
Equipment hire 241 290
Events and Workshops 2,688 1,704
Afghan Refugee Support costs 0 3,124
Vouchers and Gift Cards (0) 13,606
General Expenses 2,105 3,560
Insurance 0 1,339
Online quiz platform 0 160
Legal and professional fees 400 0
Light, Power, Heating 3,908 5,021
Postage, Freight & Courier 9 18
Cards 100 150
Rates 30 0
Rent and venue hire 0 825
Repairs & Maintenance 136 1,785
Salaries 30,377 36,925
Staff Training 0 28
Subscriptions 126 500
Telephone & Internet 219 388
Fundraising 401 89
Water rates 1,545 1,310
Iftar costs 0 7,080
Auction costs 0 0
Enthuse charges 8,633 2,174
Website 2,406 0
Gifts to Arabic School Teachers 985 0
Total Overhead Costs 71,335 106,559
Total Surplus/(Deficit) 250,028 41,968
Page 16
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