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← North West Kent Muslim Association

2025-06-30-accounts

NORTH WEST KENT MUSLIM ASSOCIATION

Report of the Trustees FOR THE YEAR ENDED 30 JUNE 2025

The trustees present their report with the financial statements of the charity for the year ended 30 June 2025 ~~.~~ 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 Republic of Ireland (FRS 102) effective 1 January 2019) ~~.~~

ACHIEVEMENT AND PERFORMANCE

Charitable activities

During the pandemic a 24/7 helpline was set up to help and support diverse community and _ residents of Dartford Borough Council and Borough of Bexley Council.

The services included:

We worked in liaison with;

Bexley Help line (Bexley council services), rethink mental health (helping Syrian refugee family),Healthy Living Centre (Dartford), daily Bazar halal grocery shop, Help the aged, Kent together(Dartford council services), Age UK (North West Kent), Crayford Baptist Church, Age UK (Bexley)Samaritans 24 hour Help line counselling ~~.~~

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1073906

Principal address

NORTH WEST KENT MUSLIM ASSOCIATION 60 CRAYFORD HIGH STREET

DARTFORD DA1 4EF

Page 1

NORTH WEST KENT MUSLIM ASSOCIATION

Report of the Trustees FOR THE YEAR ENDED 30 JUNE 2025

Trustees

The trustees present their report and financial statements for the year ended 30 June 2025 ~~.~~

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities Act 2011 and“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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The charity exists for the benefit of the public, especially Muslim inhabitants of North West Kent (which includes Dartford, Crayford, Swanley, Bexley and surrounding areas). T here has been no change to thisduring the year ~~.~~

The specific aims of the charity are: ~~-~~

a) To advance the Islamic religion.

b) To advance the education in accordance with the tenets and doctrines of Islam.

c) To relieve Muslims and others who are in need by reason of poverty, sickness and/or distress.

d) To provide and assist in the provision of facilities for recreation and other leisure time occupations in the

interest of social welfare and with the objective of improving conditions of life of the said inhabitants ~~.~~ The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities

the charity should undertake ~~.~~

Achievements and performance

Financial review

During the year the charity raised donations of £101,603(2024: £134,729 ) ~~.~~ The total resources expended amounted to £78,292 (2024: £76,494) ~~.~~

There was a net surplus, that increases the reserves held by the charity of £23,311(2023: £58,235) ~~.~~

This year sees the continuation of a programme of improvements, and alterations to the property. Over a 6 year period, from 2017, it is envisaged that approximately £150,000 will be spent on the internal space andexternal look of the premises ~~.~~ All of this expenditure is viewed as revenue expense and will be met in partfrom donations and also a reduction in the unrestricted fund balance.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year ~~.~~

The trustees has assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

The trustees who served during the year and up to the date of signature of the financial statements were:

Page 2

Independent Examiner's Report to the Trustees of North West Kent Muslim Association

Independent examiner's report to the trustees of North West Kent Muslim Association | report to the charity trustees on my examination of the accounts of North West Kent Muslim Association (the Trust) for the year ended 30 June 2025 ~~.~~

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’).

| report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

| have completed my examination. | 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:

| 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 ~~.~~

Adams & Moore

Adams and Moore Chartered Certified Accountants Adams and Moore House Instone Road Dartford KENT DA1 2AG

Date: oo... cccccceccceceesteeeeeeeeaeeeeeeenes

Page 4

NORTH WEST KENT MUSLIM ASSOCIATION

Balance Sheet 30 JUNE 2025

2025 2024 2024
Unrestricted Total
fund funds
Notes £ £
FIXED ASSETS
Tangible assets 5 481,543 462,684
Investment property ~~-~~ 10,000
CURRENT ASSETS 481,543 472,684
Debtors 6 5,000 5,000
Cash at bank and in hand 170,337 155,883
CREDITORS 175,337 160,883
Amounts falling due within one year
7		 (10,000) (10,000)
NET CURRENTASSETS 165,337 150,883
TOTAL ASSETS LESS CURRENT
LIABILITIES 646,880 623,567
NETASSETS 646,880 623,567
FUNDS 9
Unrestricted funds 646,880 623,567
TOTAL FUNDS 646,880 623,567

The financial statements were approved by the Board of Trustees and authorised for issue on lsttsestestsssesssesstsssssssssssssseees and Were signed on its behalf by:

Sa RS

The notes form part of these financial statements

Page 6

NORTH WEST KENT MUSLIM ASSOCIATION

Notes to the Financial Statements FOR THE YEAR ENDED 30 JUNE 2025

ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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 financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably ~~.~~

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 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. Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Investment property

Investment property is shown at most recent valuation ~~.~~ Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities ~~.~~

Related party exemption

The charity has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’, not to disclose related party transactions with wholly owned subsidiaries within the group.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees ~~.~~

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 ~~.~~

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements ~~.~~

Page 7

continued...

NORTH WEST KENT MUSLIM ASSOCIATION

Notes to the Financial Statements ~~-~~ continued FOR THE YEAR ENDED 30 JUNE 2025

2. RAISING FUNDS

Raising donations and legacies

2025 2024
£ £
Support costs 44,825 41,922
Investment management costs
Property repairs & maintenance 2025
£
12,822		 2024
£
8,277
Aggregateamounts 57,647 50,199

3 ~~.~~ TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024 ~~.~~

Trustees’ expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

4 ~~.~~ STAFF COSTS

The average monthly number of employees during the year was as follows:

Average number ofemployees 2025
2024
1
1
Noemployeesreceivedemolumentsinexcessof£60,000~~.~~

Page 8

continued...

NORTH WEST KENT MUSLIM ASSOCIATION

Notes to the Financial Statements ~~-~~ continued FOR THE YEAR ENDED 30 JUNE 2025

----- Start of picture text -----
|||||||||| |---|---|---|---|---|---|---|---|---| |5.|TANGIBLE|FIXED|ASSETS| |Freehold|Plant|and|Computer| |property|machinery|equipment|Totals| |£|£|£|£| |COST| |At|1|July|2024|461,297|-|37,594|498,891| |Additions|6,200|-|3,670|9,870| |At|30|June|2025|467,497|-|41,264|508,761| |DEPRECIATION| |At|1|July|2024|-|26,207|-|26,207| |Charge|for|year|-|-|734|734| |At|30|June|2025|-|26,207|734|26,941| |NET|BOOK|VALUE| |At|30|June|2025|467,497|(26,207)|40,530|481,820| |At|30|June|2024|461,297|(26,207)|37,594|472,684| |6|.|DEBTORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR| |2025|2024| |£|£| |Other|debtors|5,000|5,000| |7|.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR| |2025|2024| |£|£| |Other|creditors|10,000|10,000| |8.|LOANS| |An|analysis|of the|maturity|of|loans|is|given|below:| |2025|2024| |£|£| |Amounts|falling|due|within|one|year|on|demand:| |Other|loans|10,000|10,000|

----- End of picture text -----

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continued...

NORTH WEST KENT MUSLIM ASSOCIATION

Notes to the Financial Statements ~~-~~ continued FOR THE YEAR ENDED 30 JUNE 2025

9.
MOVEMENT IN FUNDS		 9.
MOVEMENT IN FUNDS		 9.
MOVEMENT IN FUNDS		 9.
MOVEMENT IN FUNDS		 9.
MOVEMENT IN FUNDS		 9.
MOVEMENT IN FUNDS		 9.
MOVEMENT IN FUNDS
Net
movement At
At 1/7/24 in funds 30/6/25
£ £ £
Unrestricted funds
General fund 623,567 23,313 646,880
TOTAL FUNDS 623,567 23,313 646,880
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds £ £ £
General fund 101,604 (78,291) 23,313
TOTAL FUNDS 101,604 (78,291) 23,313
Comparatives for movement in funds Net
movement		 At
At 1/7/23 in funds 30/6/24
Unrestricted funds £ £ £
General fund 565,332 58,235 623,567
TOTAL FUNDS 565,332 58,235 623,567
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
Unrestricted funds £ £ £
General fund 134,729 (76,494) 58,235
TOTAL FUNDS 134,729 (76,494) 58,235
Page10 continued...

NORTH WEST KENT MUSLIM ASSOCIATION

Notes to the Financial Statements ~~-~~ continued FOR THE YEAR ENDED 30 JUNE 2025

9. MOVEMENT IN FUNDS ~~-~~ continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1/7/23
in funds		 30/6/25
£ £ £
Unrestricted funds
General fund 565,332 81,548 646,880
TOTAL FUNDS 565,332 81,548 646,880
A current year 12 months and prior year 12 months combined net movement in funds,
included
in the above are as follows:		 included included
Incoming
Resources		 Movement
resources
expended		 in funds
Unrestricted funds £ £ £
General fund 236,333
(154,785)		 81,548
TOTAL FUNDS 236,333
(154,785)		 81,548

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

10 ~~.~~ RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2025 ~~.~~

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NORTH WEST KENT MUSLIM ASSOCIATION

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Detailed|Statement|of|Financial|Activities| |FOR|THE|YEAR|ENDED|30|JUNE|2025| |2025|2024| |£|£| |INCOME|AND|ENDOWMENTS| |Donations|and|legacies| |Donations|101,604|133,604| |Other|income|-|1,125| |101,604|134,729| |Total|incoming|resources|101,604|134,729| |EXPENDITURE| |Investment|management|costs| |Property|repairs|&|maintenance|12,822|8,277| |Charitable|activities| |Rent|&|Rate|2,085|3,243| |Light|and|Heat|12,877|16,002| |Telephone|342|73| |Grants|to|individuals|3,010|5,200| |18,314|24,518| |Support|costs| |Management| |Legal|and|professional|-|2,107| |Bank|charges|-|13| |-|2,120| |Human|resources| |Wages|44,825|39,815| |Depreciation|of tangible|fixed|assets|1,011|347| |45,836|40,162| |Other| |Premises|Expenses|1,319|1,417| |Total|resources|expended|78,291|76,494| |Net|income|23,313|58,235|

----- End of picture text -----

This page does not form part of the statutory financial statements

Page 12

NORTH WEST KENT MUSLIM ASSOCIATION

Contents of the Financial Statements FOR THE YEAR ENDED 30 JUNE 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 11
DetailedStatement of FinancialActivities 12