CHARITY REGISTRATION NUMBER: 1069987
ASIAN MUSLIM CULTURAL ASSOCIATION
Unaudited Financial Statements
Year Ended
31 March 2024

ASIAN MUSLIM CULTURAL ASSOCIATION
Flnanclal Statement5
Year ended 31st March 2024
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities (including income and expenditure account)
Statement of financial position
Notes to the financial statements
11

ASIAN MUSLIM CULTURAL ASSOCIATION
Trustees, Annual Report
Year ended 31st March 2024
The trustees present their report and the unaudited financial statements of the charity for the
year ended 31 March 2024.
Reference and administrative detai15
Registered charity name:
ASIAN MUSLIM CULTURAL ASSOCIATION
Charlty registratlon number:
1069987
Prlncipal office and registered office: 145 Shadwell Place
London
EI 2QB
The Trustees:
Mr Mohammed Abdul Shahid- Chairman
Mr Ana Miah- Trustee
Mr Kazi Mohammad Gous Miah- Trustee
Mr Mohammed Jewel Ahmed -Trustee
Mr Mohammad Abdul Kalam- Trustee
The trustees for the purposes of charity law, have complied with the duty in section 4 of th
Charities Act 2006 to have due regard to public benefit guidance published by the Commisslon.
Charity Secretary
Mr Abdul Mushahid Kadir- General Secretsry
Mahbub Murshed AFA
388-390, Romford Road
E7 8BS
Independent Examlner
Structurei governance and management
Governing Document
The charity is constituted as an unincorporated association, and its objects and regulations gre
governed by the constitution adopted in 1994.
Appointment of trustees
All members are requested to send nominations of trustees prior to the election day and ar
informed of the outgoing trustees. Voting is by ballot and is supervised by three independent
commissioners appointed by the board. The trustees are eligible, in committee, to adopt
additional trustees under the terms of the constitution.

Trustee induction and training
New trustees are briefed on their legal obligation under charity and trustee deed, the
committee and decision-making processes and recent financial plan of the charity. This ensures
that new trustees are aware of the scope of their responsibilities
Organisation
The board of trustees administer the charity. The board meets regularly and is assisted by
management committee which is elected by members to assist the board in day-to-day
operations covering religious functions, education of all age groups, supervising maintenance
and renovation work, collection of funds and other matters arisin8 from time to time. All the
trustees and the management committee give their time freely and receive no remuneratipn or
other fina ncial benef its.
Risk Management
The charity trustees have considered the major risks to which the charity is exposed and have
reviewed those risks and steps have been taken to address those risks as follows:
l) Health and safety discussion at Board Meetings.
2) Financial policies and cash flow discussions with the bankers and frequent discussions with
members.
3) Security and protection of property, staff, volunteers, students and congregation with the
police, security firm, and insurance brokers.
Objectives and activities
The Charity's object and its principal actlvlty continues to be that of to provide educational and
cultural facilities to the young and adults Muslims of Shadwell and its surroundings. To achieve
these objectives, the charity seeks charitable donations and grants from the public and various
i nstitutions.
Achlevements and performance
The Asian Muslim Cultural Association (AMCA) is a mosque and a community based cultural
organisation. It works for the development of members of the local Muslim community.
During the year the development was satisfactory.
Islamic teachings are available in the mosque. The mosque offers five daily prayers along with
the two Eid prayers with a capacity of 450 participants in each.
The organisation runs Children's Quran Classes that focuses on guiding and teaching young
people up to the age of 16. Along with these regular classes we also run Arabic Language
studies as part of teaching a modern foreign language (MFL).

We arrange discussi¢]n meetings on drug awareness, health issues and race relations. In
addition, AMCA also arranges workshops for parents where they meet with teachers to discuss
their child's progres5 and other valuable topics such as community cohesion.
AMCA has introduced a Hifz class to help in memorising the Holy Quran from this year whièh
runs on weekdays. The Hifz course is structured to allow pupils to complete the memorisation
of the entire Quran without compromising progress and attainment in other areas of study
The trustees consider the performance of the Charity this year has been satisfactory.
Financial review
The net income during the year amounted to £55,262 (2023: £42,315) following appeals to
raise funds for the general upkeep of the mosque. Costs were contained within budget. The
trustees consider the financial position of the Charity, as shown in the Financial Statements, to
be satisfactory.
Plans for future periods
The aims of AMCA include: To connect students to authentic Islamic teachings; to build an
augment Islamic knowledge so as to understand how to live Islam practically. to enable a
positive atmosphere conductive to productive learning and development,. to increase student's
love of Allah and His Messenger,. to inspire students to embody the teachings of Islam and to be
productive community role models; and to instil confidence in our users to respect others and
their environments.
There are also plans to develop programmes with wider community and other organisations as
the trustees place great importance on sharing a good understanding of Islam with others
whilst gaining an understanding of other cultures and traditions.
The trustees, annual report was approved on
trustees by:
and signed on behalf of the boar
Mr Abdul Mushahid Kadir
General Secretary

ASIAN MUSLIM CULTURAL ASSOCIATION
Trustees, Report
Year ended 31st March 2024
Trustees, Responslbllltles and basls of report
The trustees are responsible for preparing the Trustees, Annual Report and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards (
GAAP).
In preparing these flnancial statements, the trustees are required to:
Select suitable accounting policies and then apply them consistently•
Observe the methods and principles in the Charities SORP 2015 (FRS 102)
Make judgements and estimates that are reasonable and prudent;
stste 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 operation.
The trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financlal position of the charity and enable them to ensure
that the financial statements comply with the Charities Act 2011, the Charity (Accounts an
Reports) Regulations 2008 and the provisions of the trust deed. 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.
Independent examiner's statement
Mahbub Murshed AFA of Mahbub & Co Accountants Ltd were appointed as the independeot
examiner for the year ended 31st March 2024. The report has been prepared in accordance with
the statement of Recommended Practice: Accounting and Reporting by Charities (20111. The
report was approved by the trustees on
.and signed on behalf of the board of trustee
Mr Abdul Mushahid Kadir
General Secretary

ASIAN MUSLIM CULTURAL ASSOCIATION
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF
ASIAN MUSLIM CULTURAL ASSOCIATION
FOR THE YEAR ENDED 315T MARCH 2024
I report to the trustees on my examination of the financial statements of ASIAN MUSLIM
CULTURAL ASSOCIATION for the year ended 31st March 2024.
Responsibilities and basis of report
As the trustees of the company (and also Its directors for the purposes of company law) yoy are
responsible for the preparation of the financial statements in accordance with the
requirements of the Companies Act 2006 {'the 2006 Act,).
Having satisfied myself that the accounts of the company are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my
examination of the charity's accounts as carried out under section 145 of the Charities Act 7011
{'the 2011 ACV). In carrying out my examination I have followed the Directions given by the,
Charity Commission under section 14515){b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe:
accounting records were not kept in respect of the charity as required by section 386 of
the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396
of the 2006 Act 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; or
4. the financial Statements have not been prepared in accordance with the methods and
principles of the Statement of Recommended Practice for accounting and reporting.by
charities applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examinotion
to which attention should be drawn in this report in order to enable a proper understanding of
the accounts to be reached.
Mahb
urshed AFA, FMAAT,ICPA(FELLOW)
Independent Examiner
388-390, Romford Road
London, E7 8BS
23.04. ZOZ

ASIAN MUSLIM CULTURAL ASSOCIATION
Statement of Flnancial Actlvltles
(includlng income and expenditure account)
Year ended 31st March 2024
2024
202
Unrestricted Restricted
Fund
Fund
Total Funds Total Funds
Note
Income and endowments
Donations and legacies 4
Govt Grant
102,142
102,142
79,3é6
Total income
102,142
102,142
79,386
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies
Governance & Support costs 7
Total expenditure
42,381
4,499
42,381
4,499
31,
12
5,959
Net income
Other recognised gains and10sses
Net movement In funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
55,262
55,262
42,315
632 225
687 487
632 225
589 910
632 225
The statement of financial activities includes all gains and losses recognised in the year. All
income and expenditure derive from continuing activities.

ASIAN MUSLIM CULTURAL ASSOCIATION
Balance Sheet
For the year ended 31 March 2024
2024
2023
Note
Flxed assets
Tangible fixed assets
Total fixed assets
655,464
655.464
626,181
626,181
Current assets
Debtors
Cash at bank
79,710
54,27
Credltors.. amounts falling due withln one year
Other creditors including taxation and social security
Accruals and deferred income
10
2,087
600
2,026
1,20
Total creditors
Net current assets
Creditors: amounts falling due more than one year
Qa rd-e-hasa na
10
45,000
45,000
Total assets less current Ilabilities
Net assets
Funds of the charlty
Unrestricted funds general
Restricted Funds
12
687,487
632,225
Total funds
687 487
632 225
10

ASIAN MUSLIM CULTURAL ASSOCIATION
Balance Sheet (continued)
These financial statements were approved by the board of trustees and authorised for issu¢ on
and are signed on behalf of the board by:
Mr Abdul Musahid Kadir
General Secretary
11

ASIAN MUSLIM CULTURAL ASSOCIATION
Notes to the Financial Statements
Year ended 31st March 2024
l. General information
The charity is a public benefit entity and an unincorporated organisation.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable In the UK and the Republic of Ireland,, the 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) {Charitles
SORP IFRS 102)).
Accounting pollcles
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by th
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's abillty to continue.
Disclosure exemptlons
No cash flow statement has been presented for the company.
Judgements and key sources of estimatlon uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates 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.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for
particular future project or commitment. Restricted funds are subjected to restrictions on t
eir
expenditure declared by the donor or through the terms of an appeal, and fall into one of two
sub-classes.. restricted income funds or endowment funds.
12

Incoming resources
All incoming resources are included in the statement of financial activlties when entitlement
has passed to the charity," it is probable that the economic benefits associated with the
transaction will flow to the charity and the amount can be reliably measured. The followin
specific policies are applied to particular categorles of income:
income from donations o
grants is recognised when there is evidence of entitlement to the gift, receipt is probable and
its amount can be measured reliably. legacy income is recognised when receipt Is probable
and entitlement is established. income from donated goods Is measured at the fair value
the goods unless this is impractical to measure reliably, in which case the value is derived
the cost to the donor or the estimated resale value. Donated facilities and services are
recognised in the accounts when received if the value can be reliably measured. No amounts
are included for the contribution of general volunteers.
income from contracts for the supply
of services is recognised with the delivery of the contracted service. This is classified as
unrestricted funds unless there is a contractual requirement for it to be spent on a particul
purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure include
VAT which cannot be fully recovered, and is classifled under headings of the statement of
fi nancia l activities to which it relates:
expenditure on raising funds includes the costs of all
fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities. other expenditure includes all expenditure that is neither related to raising funds for
the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activlty. Shared costs are
apportioned between the activities they contribute to on a reasonable, justifiable and
consistent basis.
rom
any
Tangible assets
leasehold Property is not depreciated as it is maintained to such a standard that the estima
residual value is not li kely to be less than the cost.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Fixtures and Fittings
15Yo Straight line
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fajr
value. If fair value cannot be reliably measured, assets are measured at Cost less impairment.
13

Listed investments are measured at fair value with changes in fair value being recognised in
income or expenditure.
Investment property
Investment property is Initially recorded at cost, which includes purchase price and any dirpctly
attributable expenditure. Investment property is revalued to its fair value at each reporting
date and any changes in fair value are recognised in income or expenditure. If a reliable
measure of fair value is no longer available without undue cost or effort for an item of
investment property, it shall be transferred to tangible assets and treated as such until it is
expected that fair value will be reliably measurable on an on-going basis.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date. For the purposes of Impairment testing, when it is not
possible to estimate the recoverable amount of an individual asset, an estimate is made of the
recoverable amount of the cash-generating unit to which the asset belongs. The cash-
generating unit IS the smallest identifiable group of assets that includes the asset and generates
cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefil
from the synergies of the combination, irrespective of whether other assets or liabilities of',the
charity are assigned to those units.
Financlal Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the
contractual provisions of the instrument. Basic financial instruments are Initially recognise¢ at
the amount receivable or parable including any related transaction costs, unless the
arrangement constitutes a financing transaction, where it is recognised at the present value of
the future payments discounted at a market rate of interest for a similar debt instrument.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Defined contribution plans
Contributions to defined contributlon plans are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund. When
contributions are not expected to be settled wholly within 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured
discounted present value basis. The unwinding of the discount is recognised as an expense
the period in which it arises.
14

Donations and legacies
Unrestricted
Fund
Total funds
2024
Unrestricted
Fund
Total funds
2023
Donations
Appeals & donations
Membership & nomination fees
102,142
102,142
79,386
79,386
102,142
102,142
79,386
79,386
Charitable activities
Unrestricted
Fund
Total funds
2024
Unrestricted
Fund
Total funds
2023
Fees for educational activities
15

Charitable Activities Costs:
Restricted
Fund
Unrestrlcted Fund
2024
Total Fund
2024
Tota
2023
Wages
23,573
23,573
23,573
Pension costs
Water & rates
797
797
797
Repair & maintenance
3,107
3,107
,107
Light & heat
3,175
3,175
,175
Sundries
Bonus
Telephone
460
460
460
Events and Refreshment
31,112
31,112
31,112
Governance /Support costs:
Bank Charge
309
309
309
Accountancy
600
600
600
Depreciation
3,875
3,875
3,875
Printing & Stationery
1,175
1,175
1,175
5,959
5,959
5,959
16