2025-03-31-accounts

CHARrrY REGISTRAnON NUMBER.. 1069987 ASIAN MUSLIM CULTURALASSOCIATION Unaudited Financial Statements Year Ended 31 March 2025

ASIAN MUSLIM CULTURAL ASSOCIATION Flnanclal Statements Year ended 31st March 2025 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities (including income and expenditure account) Statement of financial positlon io-ii Notes to the financial statements 12-20

ASIAN MUSLIM CULTURAL ASSOCIATION Trustees, Annual Report Year ended 31st March 2025 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2025. Reference and admlnlstratlve detalls Reglstered charlty name: ASIAN MUSLIM CULTARUL ASSOCIATION Charlty reglstratlon number; 1069987 Prlnclpal offlce and reglstered offl¢e: 145 Shadwell Place London EI 2QB The Trustees: Mr Ana Mlah- Chairman Mr Abdul Mushahld Kadlr- Vlce-chalrman Mr Jalal Rahman - General Secretary Mr Syed Slralul Islam- Jolnt Secretary MrTonu Mlah- Treasurer Mr Jewel Ahmed - Assistant Treasurer Mr Don MSah- Trustee Mr Dana Miah Trustee Mr Araz All - Trustee Mr Abdul Kalam- Trustee The trustees for the purposes of charlty law, have complied wlth the duty In sectlon 4 of the Charltles Aet 2006 to have due regard to publlc beneflt guldance published by the Commlsslon. Charlty Secretary Mr Jalal Rahman - General Secretary Independent Examlner Mahbub Murshed AFA MIPA, FMAAT, ICPA (Fellowl 388-390, Romford Road E7 8BS Strurturei governance and management Governlng Document The Charlty Is constituted as unlncorporated assoclatlon and Is therefore the charlty's objects and regulations that are regulated by the constltutlon adopted in 1994.

Appointment of trustees All member5 are requested to send nominations of trustees prior to the election day and are 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. Mr. Abdul Shahid passed away last year. The trustees are aware that trustees need to be appointed as soon as possible. Seven new trustees were appointed on 2￿ January 2025. Trustee induction ond troining New trustees are briefed on their legal obligatlon under charity and trustee deed. the committee and decision-makin8 processes and recent financial plan of the chority. This ensures that new trustees are aware of the scope of their responsibilities Orgonisation The board of trustees administer the charity. The board meets regularly and is assisted by a 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 renovatlon work. collection of fund5 and other matters arising from time to time. All the trustees and the management committee give their time freely and receive no remuneration or other financial benefits. Risk Monogement The charity trustees have considered the major risks to whlch the charity is exposed and have reviewed those risks and steps have been taken to address those risks as follows: 11 Health and safety discu$5ion at Board Meetings. 2} Flnancial policies and cash flow discussions with the bankers and frequent discussions With members. 31 Security and protertion of property. staff, volunteers. students and congregation wlth the police, security firm, and insurance brokers. Objectives and actlvltles The Charity's object and its principal activity is to provide educational and cultural facilities to the young and adult5 Muslims of Shadwell and its surroundings. To meet these objectives the charity seeks charitable donations and grants from the public at general and other institutions. Achlevements and perforniance The Asian Muslim Cultural Association {AMCAI is a community based cultural or8anization. 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 the capacity of 850 participants in each. The organizatlon runs Children Arabic Classes (supplementary education and development projects) that focuses on guiding and teaching young people up to the age of 16. Along with the regular classes we also run I hour Bengali studies a5 part of teachin8 a modern foreign language IMFLI. We arrange discussion meetings a drug awareness, Health Issues and Race relation5 once in every six months. In addition, AMCA also arrange workshops for the parents where they meet the teachers. discuss the progress and other valuable topics such as Community cohesion. AMCA also held 5e5sions weekly covering various social, cultural and personal matters such as family i55ue5 for the elderly people, Citizen responslbllities etc. The trustees consider the performance of the Charity this year has been satisfactory. Flnanclal revlew The net income durlng the year amounted to £55.262 (Year 2023: £55,262) following appeals to raise fvnd5 to repay loans and for the general upkeep of the mosque. Costs were contained wlthln budget. The trustees consider the financial positlon of the Charity* as shown in the Financial Statements, to be satisfactory. Plans for future perlods The aims of AMCA include- To connect students to authentic Islamic teachings. To build and augment 151amic 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. To instill confidence to respect others and their environments. There are a150 plans to develop community programmes with wider communlty 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. Consideration is being given to build another floor above the secondary hall in order to accommodate increasing numberof Madrasa attendees. AMCA is planrsing to introduce Hifz Classes to help in memorizing the Holy Quran which will run on the weekdays and the weekends as well. The Hifz course is structured to allow pupils to complete the memorization of the entire Qurfan wlthout compromising progress and attainment in other areas of study. The trustees, annual report was approved on 2o:L?fj:202 trustees by: and signed on behalf of the board of Mr. Jalal Rahman General Secretary

ASIAN MUSLIM CULTURAL ASSOCIATION Trustee5' Report Year ended 31st March 2025 Trustees. Responslbllltles and basls of report The trustees are responsible for preparin8 the Trustees, Annual Report and the flnanclal Statements In accordance with appllcable law and United Kln8dom Accounting Standards (UK GAAPI. In preparlng these flnanclal statement5, the trustees are requlred to,, Select sultable accountln8 pollcles and then apply them consistentlv, Observe the methods and prlnclples In the Charltles SORP 2015 IFRS 1021 Make lud8ements and e5tlmates that are reasonable and prudent; State whether appllcable accountln8 Standards have been followed, sublect to any materlal departures d15closed and explalned In the flnanclal statements; Prepare the flnanclal statements on the 8oln8 concern basls unless It Is Inapproprlate to presume that the charlty wlll contSnue In operation. The trustees are respon51ble for keepln8 proper accountlng records that dlsclose wlth reasonable accuracy at any tlme the financlal posltlon of the charlty and enable them to ensure that the financial statements comply with the CharltSes Act 2011, the Charlty (Account5 and Report51 Regulatlons 2008 and the provislon5 of the trust deed. They are also responslble for safeguardln8 the assets of the charlty and hence for takSn8 reasonable steps for the preventlon and detectlon of fraud and other Irregularltles, Independent examlner's statement Mèhbub Murshed AFA MIPA. FMAAT, ICPA (Fellow) of Mahbub & Co Accountants Llmlted were appolnted as the Independent examlner for the year ended 31, March 2025. The report has been prepared In accordance wlth the statement of Recommended Practice: Accountlng and Reportlng by Charlties120111. The report was approved by the trustees on*Af,u.and s18ned on behalf of the board of trustees, Mr Jalal Rahman General Secretary

ASIAN MUSLIM CULTURAL ASSOCIATION INDEPENDENT EXAMINERS REPORTTO THETRUSTEES OF ASIAN MUSLIM CULTURAL ASSOCIATION FOR THE YEAR ENDED 31ST MARCH 2025 I report to the trustees on my examlnatlon of the flnanclal statements of ASIAN MUSLIM CULTURAL ASSOCIATION for the year ended 31st March 2025. Responslbllltles and basls of report As the trustees of the Company land also Its dlrectors for the purposes of company lawl you are responsible for the preparation of the financlal statements In accordance wlth the requirement5 of the Companles Act 20061.the 2006 Act'l. Havln8 satlsfled myself that the accounts of the company are not requlred to be audlted under Part 16 of the 2006 Act and are elSglble for Independent examlnatlon, I report In respect of my examinatlon of the charity's accounts as carried out under section 145 of the Charltles Act 2011 I'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charlty Commlsslon under section 14515llbl of the 2011 Act. Independent examlner's statement I have completed my examlnatlon. I conflrm that no matters have come to my attentlon In connection wlth the examlnatlon 8lvln8 me cause to believe.. l. accountlng records were not kept In respect of the charlty as requlred by sectlon 386 of the 2006 Act,. or 2. the flnanclal statements do not accord wlth those records; or 3. the flnanclal statements do not comply wlth the accountlng requlrements of sectlon 396 of the 2006 Act other than any requlrement that the accounts glve a 'true and fair, vlew which is not a matter consldered as part of an Independent examlnatlon; or 4. the flnanclal statements have not been prepared In accordance with the methods and prlnclples of the Statement of Recommended Practlce for accounting and reportln8 by charlties appllcable to charitles preparln8 thelr accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021.

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 accounts to be reached. Mahbub Murshed AFA MIPA, FMAAT, ICPA (Fellow) Independent Examiner 388-390, Romford Road London, E7 8BS DATE ...

ASIAN MUSLIM CULTURAL ASSOCIATION Statement of Flnanclal Artlvltles {in¢ludin8 Income and expendlture account) Year ended 31st March 2025 2025 2023 Unrestricted Restricted Fund Fund Total Funds Total Funds Note Income and endowments Donations and legacies 4 Govt Grant 117.532 117,532 102,142 Totsl Income 117,532 117,532 102,142 Expendlture Expenditure on raising funds: Costs of ralslng donations and legacies Governance & Support costs 7 Totsl expenditure 48,804 15,461 48,804 15,461 42,381 4,499 Net Income Other recognlsed galns and losses Net movement In funds Reconclllatlon of funds Total funds brought forward Totsl funds carrled forward 53.267 53,267 55,262 687 487 687 487 632 225 The statement of financial activitie5 includes all gains and losses recogni5ed in the year. All income and expenditure derive from contlnuing activities.

ASIAN MUSLIM CULTURAL ASSOCIATION Balance Sheet As on 31 Marth 2025 2025 2024 Note Flxed assets Tangible flxed assets Totsl flxed assets 686,732 686.732 655,464 655,464 Current assets Debtors Cash at bank 102.364 79,710 Credltors: amounts falllng due wfthln one year Other creditors Includlng taxatlon and soclal securlty Accruals and deferred Income io 2,142 1,2 2.087 600 Totsl Credltors Net current assets Credltors: amounts fallln8 due more than one year Qard-e-hasana io 45.(#XI 45,000 Total assets less Current Ilabllltles Net assets Funds of the charlty Unrestrlrted funds general Restricted Fund5 12 740.754 687,487 Totsl Funds io

ASIAN MUSLIM CULTURAL ASSOCIATION Balance Sheet Icontlnuedj These flnancial statements were approved by the board of trustees and authorlsed for issue on :4%..., and are slgned on behalfof the board by: Mr Jalal Rahman General Secretary li

ASIAN MUSLIM CULTURAL ASSOCIATION Notes to the Flnanclal Statements Year ended 3tst Marth 2025 l. General Information The charity is a public benefit entity and an unincorporated organiiation. 2. Statement of compllan 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 IFRS 1021 (Charities SORP IFRS 10211. A¢¢ountln8 pollcles Basls of preparatlon The financial statements have been prepared on the historical cost basis, as modrfied by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterlin& whlch is the functional currency of the entity. Golng concem There are no material uncertainties about the charity's ability to continue. D15closure exemptlons No cash flow statement has been presented for the company. Judgement5 and key sources of estlmation uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affert the amounts reported. These estimates and judgement5 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 accountlng Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Deslgnated funds are unrestricted fund5 earrnarked by the trustees for particular future project or commttment. Restrirted fund5 are Subjected to restrictions on their expenditure declared by the donor or through the temis of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. 12

Incomlng resources All incoming resources are included in the statement of finoncial activities 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 following specific policies are applied to particular categories of income: _ income from donations or 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 falr value of the goods unless this is impractical to measure reliably. in which case the value is derived from 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 seNice. This is classified as unrestrlrted funds unless there is a contractual requirement for it to be spent on a particular 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 Ilability is incurred. Expenditure includes any VAT which cannot be fully recovered. and is classified under heading5 of the statement of financlal activities to which it relates- expenditure on raising funds include5 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 raisin8 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 dirertly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable. justifiable and consistent bas1S. Tan8lble assets Leasehold Property is not depreciated as it is maintained to such a standard that the estimated residual value is not likely to be less than the cost. Depreclatlon Depreciation is calculated so as to write off the cost or valuation of an asset. less it5 residual value, over the useful economic life of that asset as follows: Fixtures and Fittings 15% straight line Investments Unlisted equity investments are initially recorded at cost and subsequently measured at fair 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 directly 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 uniil it IS expected that fair value will be reliably measurable on an on-going basis. Impalrment of fixed assets A review for indicators of impalrment 15 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 lar8ely independent of the cash inflows from other assets or groups of assets. For impaimient testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the ca5h-generating units that are expected to benefit from the synergies of the combination. irre5perttve of whether other assets or liabilities of the charity are assigned to those units. Financlal Instruments A financial asset or a financial liability is reco8nised only when the entity becomes a party to the contractual provisions of the Instrument. Basic financial instruments are initially recognised at the amount receivable or parable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is reco8nised 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 re￿IVed and not discounted. Defined ¢ontrlbutlon plans Contributions to defined contribution 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 sep4ice. the liability is measured on discounted present value basis. The unwinding of the discount is recognlsed as an expense in the period in which it arises. 14

Donatlons and le8acles Unrestricted Fund Totsl Funds 2025 Unrestricted Fund Total Funds 2024 Donatlons Appeals & donations Membershlp & nomination fees 117.532 117.532 102.142 102,142 117,532 117.532 102.142 102.142 Charltsble artlvftles Unrestricted Fund Total Funds 2025 Unrestricted Fund Total Funds 2024 Fee5 for educatlonal actNities 15

Charltable Actlvftles Costs: Restricted Fund Unrestricted Fund Total Fund 202S 2025 Totsl Fund 2024 Wages 25.576 25,576 25.480 Pension costs 20 Water & rates 747 747 28 Repair & maintenance 10,076 10.076 9,612 Light & heat 11,756 11.756 6.833 Sundries Bonus Telephone [phone] Events and Refreshment 42,381 Governance Isupport Costs: Bank Charge 235 Accountancy Depreciatlon 14,561 14,561 3.294 Printing & Stationery 31]) 3W 370 15,461 15,461 4,499 16

8.Tan8lble flxed assets Leasehold Property Fixture & Flttlngs Totsl Cost At 1st April 2024 Additions At 31st March 2025 604,220 604,220 100,114 704,334 145,971 750,191 Depreclatlon At 1st April 2024 Charge for the year At 31st March 2025 48,870 48,870 14 63,431 63.431 Carryln8 amount At 31$t March 2025 604 22 At 31st March 2024 9. Oebtors 2025 2024 Prepayment5 and accrued Income 17

1. Other credltors Includlng taxatlon and soclal se¢urlty falllng due wlthln one year 2025 2024 Accruals Qard- e- Hasana 1,200 600

2. Staff Emoluments: 2025 2024 Total Wages and Salarles 25,576 25,480 25.576 25,480 Olrert Charltable 2S,576 25,480 Avg No of Employees Employees pald In excess of £60,LK)O durlng the flnanclal year Is nll. The trustee5 nelther recelved nor walved any remuneratlon durln8 the year.12024: £nill 18

3. Movements In funds: Unrestricted Restrirted Total Fund Fund As at l April 2024 687,487 687.487 Current Year 740,754 687.487 Totsl Fund 740.754 687.487 13 Taxatlon The entity is a registered charity and does not undertake non-charitable actlvitle5 and are entitled for tax exemption by the Inland Revenue.

4. Post Balance Sheet Events: There were no significant post balance sheet events. IS. Transactlon wfth Trustees: There were no transartions with the trustees during the year.
5. Contlngent Llabi1Stles: The Charity had no contlngent liabilities as at 31 March 2025 norat 31 March 2024.

6. Related Partles Tran5artlon: There were no disclosable related party transartions during the year 19

7. Glfts In Klnd and Volunteers.. Durlng the year the charlty benefited from unpaid work performed by volunteers. 20