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2025-03-31-accounts

Charity registration number: 1076268

MUSLIM EDUCATION CENTRE AND WELFARE TRUST TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

MK Tax & Accountancy Ltd P/A Kamal Hossain & Co Chartered Accountants Suite 2-3, Fitzroy House Lynwood Drive Worcester Park Surrey KT4 7AT

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Contents

Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities 12

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Trustees' Report For The Year Ended 31 March 2025

The trustees present their report and the financial statements for the year ended 31 March 2025.

Objectives and Activities

Aims and Objectives

To serve the local Muslim community by promoting a greater understanding of Islam through charitable, educational, and social means.

To contribute towards building and preserving bridges between communities and people at all levels through the pursuit of common values and interests. Our focus is split over 3 different ages/gender groups:

Qur’anic Studies- Reciting the Holy Quran with tajweed (correct grammar and pronunciation) is taught for both girls and boys seven days a week. Classes are aimed at the youth between the ages of 5 and 18. However, there has been a demand to teach these classes to adults in the evenings and women from the Asian community who may not have access to just classes.

Significant Activities

We have a variety of formal and informal classes set up to cope with the extra demands from the local community. The classes for the children are particularly in demand with the MECAWT having a huge waiting list for the 6th year running.

Hifz classes – Memorisation of the Holy Qur’an is seen as a rewarding and important part of the Islamic faith. We have regular number of youngsters and adults taking part in the classes which are running most evenings and weekends. Islamic studie s- In addition to the daily classes, we also provide the children with practical advice on morality, how to be good citizens and how to be of benefit to the local community. We feel this goes hand in hand with being a good Muslim.

Language classes - Basic Urdu/Arabic language classes are held over the weekend. These are predominantly for adults and older children who wish to learn.

English and Math tuition classes - There was a need highlighted a number of years ago for younger students who were struggling with their daily school work. They would struggle to get help from home where often English wasn’t the main language. The BME gap is increasing and The MECAWT is continually looking at ways to reduce this. We have enlisted the help of local professionals who are attendees of the MECAWT to help provide both English and Maths classes.

Lectures- Every month a renowned scholar is invited to deliver an influential speech to the youth, discussing current topics and issues. In addition, we have regular lectures which are held during the week, these are aimed mainly at the older youth and adults within the community. Separate bi-monthly lectures are held for ladies covering a variety of subjects.

Counselling services - The MECAWT provides guidance and counselling to the local community via a variety of methods such as personal interviews, meetings, email correspondence and telephone. The overwhelming demand for this service has led to longer opening hours to ensure time is made to these important guidance and counselling needs. We are often called into mediate marital and other disputes which take place within the family environment, all in a confidential manner.

Social Contribution - MECAWT has been active Addressing key health issues common amongst the local Asian community such as thalassemia, diabetes and high blood pressure. We hold seminars throughout the year to discuss issues commonly affecting the local community. We also offer Matrimonial Services i.e. performing Marriages (Nikah), counselling, and Study Circles – addressing Social Issues for both men and women. Inaddition to this we have teams who help out local charities such as helping with aid being collected for oversees disasters.

Youth – The centre recognises the need to help guide younger Muslims understand the issues that affect them. Group sessions are conducted in English and encourage open and frank discussions. Issues such as racism, drugs, alcohol and respect for others are discussed and are aimed at social reform on an individual as well as communal level. By focusing this attention to youngsters we are hoping to build an integrated community where young Muslims grow up understanding and contributing the culture and society around them.

Young adults who are either studying at university or working provide a vital role in guiding and providing nonjudgemental confidential sounding boards. Youngsters who find it difficult to approach parents with questions are able to discuss issues such as s e x and drugs in a relaxed atmosphere. These young adults are also offering free tutoring to teenagers to help them with their studies.

We have in the last year set up a Youth Group which looks at bringing the youth back in and off the streets. Currently we have a number football sessions, sewing classes and youth nights to provide the youth with a place to socialise and discuss their issues. We hope to expand our efforts over the coming year.

Page 1

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Trustees' Report (continued) For The Year Ended 31 March 2025

Public Benefit

Charitable Contributions - As part of the Welfare work the charity has been doing we have fundraised to support a number of local and international organisations responding to international disasters in Pakistan, Syria, Palestine, and Africa to mention a few. We have also become more involved with local charities and projects which aim to send out aid to those most in need.

Bookshop – is run 7 days a week and is open to all. We stock a large range of classical as well as modern day books and clothing.

MECAWT also collaborates with the local community in interfaith projects and has representation on the Wycombe Muslim Communication Forum, a platform setup to actively.

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.

Financial Review

Reserves Policy

The charity maintains a reserves policy to ensure sufficient working capital is available to meet its ongoing operational commitments. The trustees consider it appropriate to hold reserves equivalent to approximately three months’ operating expenditure in order to provide financial stability and to manage short-term cash flow requirements.

Reference and Administrative Details

Trustees

Mr NAVEED HUSSAIN BSC - Chair Mr Irfan Akbar Khan - Trustee Mr Mazhar Shah - Trustee Mr A M Rahman - Trustee Mr JAVED ANWAR - Trustee Mr ABDUL RASHID - Trustee Mr SHABBIR JOGIAT - Trustee

Charity Number

1076268

Principal Address

3 & 4 The Parade Totteridge Drive High Wycombe Bucks HP13 6UH

Independent Examiner

Ts Khan MK Tax & Accountancy Ltd P/A Kamal Hossain & Co Chartered Accountants Suite 2-3, Fitzroy House Lynwood Drive Worcester Park Surrey KT4 7AT

Page 2

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Trustees' Report (continued) For The Year Ended 31 March 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr NAVEED HUSSAIN BSC Trustee 28/01/2026

Page 3

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Independent Examiner's Report to the Trustees of MUSLIM EDUCATION CENTRE AND WELFARE TRUST For The Year Ended 31 March 2025

I report to the trustees on my examination of the accounts of MUSLIM EDUCATION CENTRE AND WELFARE TRUST (the Trust) for the year ended 31 March 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”).

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

Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

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.

Ts Khan 30/01/2026 MK Tax & Accountancy Ltd P/A Kamal Hossain & Co Chartered Accountants Suite 2-3, Fitzroy House Lynwood Drive Worcester Park Surrey KT4 7AT

Page 4

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Statement of Financial Activities For The Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
Investments
4
EXPENDITURE ON:
Raising funds
6
NET INCOME
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward as previously stated
Prior year adjustment
Total funds brought forward as restated
TOTAL FUNDS CARRIED FORWARD
16
2025
Unrestricted
funds
£
276,781
12,000
2024
Unrestricted
funds
£
301,166
11,300
288,781 312,466
(189,562) (201,168)
99,219 111,298
99,219
1,044,351
(8,347)
1,036,004
111,298
933,053
-
933,053
1,135,223 1,044,351

The notes on pages 7 to 11 form part of these financial statements.

Page 5

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Balance Sheet As At 31 March 2025

2025 2024
Unrestricted Total
funds funds
Notes £ £
FIXED ASSETS
Tangible Assets 11 1,124,182 1,005,712
1,124,182 1,005,712
CURRENT ASSETS
Stocks 12 3,000 3,000
Debtors 13 1,658 -
Cash at bank and in hand 74,628 79,030
79,286 82,030
Creditors: Amounts Falling Due Within One Year 14 (68,245) (43,391)
NET CURRENT ASSETS (LIABILITIES) 11,041 38,639
TOTAL ASSETS LESS CURRENT LIABILITIES 1,135,223 1,044,351
NET ASSETS 1,135,223 1,044,351
FUNDS OF THE CHARITY
Unrestricted Funds 1,135,223 1,044,351
TOTAL FUNDS 16 1,135,223 1,044,351
On behalf of the board
Mr NAVEED HUSSAIN BSC
Trustee
28/01/2026

The notes on pages 7 to 11 form part of these financial statements.

Page 6

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Notes to the Financial Statements For The Year Ended 31 March 2025

1. General Information

MUSLIM EDUCATION CENTRE AND WELFARE TRUST is an unincorporated charity registered with the Charity Commission, registered charity number 1076268. The principal address is 3 & 4 The Parade, Totteridge Drive, High Wycombe, Bucks, HP13 6UH.

2. Accounting Policies

2.1. Basis of Preparation of 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.

2.2. Incoming Resources

Income is included in the financial statements in the year to which it relates and income and expenditure is included on accrual basis.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold No Depreciation
Leasehold No Depreciation
Fixtures & Fittings 20% Straight Line

2.4. Stocks and Work in Progress

Stocks comprise religious books and educational materials held for distribution to students in the course of the charity’s charitable activities. These items are held to support the charity’s objectives and are valued in accordance with the charity’s accounting policies.

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the statement of financial activities. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the statement of financial activities.

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts
Gift aid
Donated goods, facilities and services
2025
Unrestricted
funds
£
101,620
16,136
159,025
2024
Unrestricted
funds
£
109,150
17,582
174,434
276,781 301,166

Page 7

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

4. Investment Income

.
Investment Income
Rents received from investment properties
.
Net Income/(Expenditure)
he net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
2025
Unrestricted
funds
£
12,000
2025
£
2,291
2024
Unrestricted
funds
£
11,300
2024
£
562
  1. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

  1. Analysis of Expenditure
.
Analysis of Expenditure
Raising funds
Raising funds
Activities
undertaken
directly
£
135,308
Support
costs
(see note 7)
£
54,254
2025
Total
£
189,562
Activities
undertaken
directly
£
141,310
Support
costs
(see note 7)
£
59,858
2024
Total
£
201,168
  1. Support Costs
Employee costs
Premises expenses
General administration
Depreciation
2025
Raising
funds
£
12,034
23,262
16,667
2,291
54,254

Page 8

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

Employee costs
Premises expenses
General administration
Depreciation
2024
Raising
funds
£
6,385
22,862
30,049
562
59,858

8. Staff Costs

Staff costs were as follows:
Wages and salaries
Social security costs
2025
£
126,255
2,705
128,960
2024
£
133,866
-
133,866

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

9. Average Number of Employees

Average number of employees during the year was: 11 (2024: 12)

10. Prior Period Adjustment

The prior year adjustment relates to Qard-e-Hasanah and other creditors that were attributable to the previous financial year but not recognised at that time. This adjustment has been reflected through reserves in the current year’s accounts to ensure the financial statements accurately present the charity’s financial position.

  1. Tangible Assets

Land &

Property

Cost
As at 1 April 2024
Additions
As at 31 March 2025
Depreciation
As at 1 April 2024
Provided during the period
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 1 April 2024
Freehold
£
1,004,587
83,449
Fixtures &
Fittings
£
11,457
37,312
Computer
Equipment
£
3,116
-
Total
£
1,019,160
120,761
1,088,036 48,769 3,116 1,139,921
-
-
10,332
2,291
3,116
-
13,448
2,291
- 12,623 3,116 15,739
1,088,036 36,146 - 1,124,182
1,004,587 1,125 - 1,005,712

Page 9

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

12.
Stocks
Stock
13.
Debtors
Due within one year
Other debtors
14.
Creditors: Amounts Falling Due Within One Year
Qard e hasanah
Other creditors
Taxation and social security
15.
Loans
An analysis of the maturity of loans is given below:
Amounts falling due within one year or on demand:
Other loans
16.
Movement in Funds
As at 1
April 2024
Prior year
adjustment
£
£
Unrestricted funds
General:
General unrestricted fund
1,044,351
(8,347)
Total funds
1,044,351
(8,347)
As at 1
April 2023
£
Unrestricted funds
General:
General unrestricted fund
933,053
Total funds
933,053
12.
Stocks
Stock
13.
Debtors
Due within one year
Other debtors
14.
Creditors: Amounts Falling Due Within One Year
Qard e hasanah
Other creditors
Taxation and social security
15.
Loans
An analysis of the maturity of loans is given below:
Amounts falling due within one year or on demand:
Other loans
16.
Movement in Funds
As at 1
April 2024
Prior year
adjustment
£
£
Unrestricted funds
General:
General unrestricted fund
1,044,351
(8,347)
Total funds
1,044,351
(8,347)
As at 1
April 2023
£
Unrestricted funds
General:
General unrestricted fund
933,053
Total funds
933,053
12.
Stocks
Stock
13.
Debtors
Due within one year
Other debtors
14.
Creditors: Amounts Falling Due Within One Year
Qard e hasanah
Other creditors
Taxation and social security
15.
Loans
An analysis of the maturity of loans is given below:
Amounts falling due within one year or on demand:
Other loans
16.
Movement in Funds
As at 1
April 2024
Prior year
adjustment
£
£
Unrestricted funds
General:
General unrestricted fund
1,044,351
(8,347)
Total funds
1,044,351
(8,347)
As at 1
April 2023
£
Unrestricted funds
General:
General unrestricted fund
933,053
Total funds
933,053
Income
£
288,781
2025
£
3,000
2025
£
1,658
2025
£
59,500
2,450
6,295
68,245
2025
£
59,500
Expenditure
£
(189,562)
2024
£
3,000
2024
£
-
2024
£
43,391
-
-
43,391
2024
£
43,391
As at 31
March 2025
£
1,135,223
1,044,351 (8,347) 288,781 (189,562) 1,135,223
As at 1
April 2023
£
933,053
Income
£
312,466
Expenditure
£
(201,168)
As at 31
March 2024
£
1,044,351
933,053 312,466 (201,168) 1,044,351
  1. Transactions with Trustees

Page 10

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

Other Expenses
Number of trustees reimbursed for expenses during the year was 1 (2024: 0)
18.
Related Party Disclosures
2025
£
1,603
2024
£
-

Page 11

MUSLIM EDUCATION CENTRE AND WELFARE TRUST Detailed Statement of Financial Activities For The Year Ended 31 March 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Lillah
Zakat
Gift aid
Friday collections
Student fees
Investments
Rental income from investment property
EXPENDITURE ON:
Raising funds
Opening stock
Purchases
Wages and salaries
Employers NI
Youth Programme (Expenses)
Closing stock
Subcontractor costs
Rates
Light and heat
Water rates
Premise and equipment repairs
Cleaning
Computer and IT repairs and maintenance
Insurance
Printing, postage and stationery
Telecommunications and data costs
Legal fees
Professional fees
Bank charges
Charitable donations
Sundry expenses
Depreciation
NET INCOME
2025
Total
funds
£
101,620
-
16,136
30,720
128,305
2024
Total
funds
£
85,502
23,648
17,582
54,946
119,488
276,781
12,000
301,166
11,300
12,000 11,300
288,781
(3,000)
(4,893)
(126,255)
(2,705)
(1,455)
3,000
(12,034)
(1,047)
(3,921)
(1,603)
(13,875)
(2,816)
(388)
(393)
(469)
(618)
(1,044)
(2,100)
(1,006)
(8,229)
(2,420)
(2,291)
312,466
(3,000)
(5,276)
(133,866)
-
(2,168)
3,000
(6,385)
(1,812)
(5,754)
(847)
(13,225)
(1,224)
(3,066)
(1,980)
-
(1,041)
(2,037)
-
(549)
(21,376)
-
(562)
(189,562) (201,168)
(189,562) (201,168)
99,219 111,298

Page 12