2022-12-31-accounts - Jamiat Ul Muslimin, Manchester

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Trustees' Annual Report for the period

	Period start date	Period start date			Period end date	Period end date
	Day	Month	Year		Day	Month	Year
From	01	01	2022	To	31	12	2022

Section A Reference and administration details

Charity name JAMIAT AL MUSLIMIN MANCHESTER Other names charity is known by Manchester Central Mosque Registered charity number (if any) 1081649 Charity's principal address 20 UPPER PARK ROAD VICTORIA PARK MANCHESTER Postcode M14 5RU

JAMIAT AL MUSLIMIN MANCHESTER

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
HAMMAD KHAN	CHAIR
SOHAIL RAFQIUE	Religious Affairs	Appointed 3 Aug 2022
QASIM MOHAMMAD ZAFAR	Building Officer	Appointed 3 Aug 2022
ANWAR AHMED NAWAZ	Vice Treasurer	Appointed 10 Feb 2021
MOHAMMED UMAR QADIR	Secretary
MOHAMMAD JUNAID SHAHID	Joint Secretary
BILAL IQBAL	Education Officer
SOHAIL ANWAR KAUSHAL	Treasurer
MOHAMMED SAJEEL AMER	Welfare Officer

Section B Structure, governance and management

Description of the charity’s trusts

Type of governing document TRUST DEED
(eg. trust deed, constitution)
How the charity is constituted TRUST
(eg. trust, association, company)

Trustee selection methods

(eg. appointed by, elected by)

ELECTION

TAR

March 2012

•

Section C Objectives and activities

The advancement of the Islamic faith in Manchester

Summary of the objects of the charity set out in its governing document

To advance education in particular Islamic education, to relieve poverty and to provide facilities in the interests of social welfare for recreation and other leisure time occupation with the object of improving the conditions of life for the inhabitants of Manchester Operating Manchester Central Mosque

TAR

March 2012

Daily prayers Educational classes for children Educational classes for women Community workshops Celebration of important Islamic dates Summary of the main Health clinics and awareness activities undertaken for the public benefit in relation to Linking with our neighbours these objects (include within this section the statutory Interfaith dialogue declaration that trustees have had regard to the guidance Mosque open days issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

TAR

March 2012

Section D Achievements and performance

Daily prayers Summary of the main achievements of the charity Educational classes for children and women during the year Mosque open days which helps with promoting understanding with all our neighbours

TAR

March 2012

Section E Financial review

All reserves are available for the use of the charity

Brief statement of the charity’s policy on reserves

Details of any funds materially in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’s principal sources of funds (including any fundraising);
how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) MOHAMMED UMAR QADIR Full name(s) HAMMAD A KHAN Position (eg Secretary, Chair, CHAIR SECRETARY etc) Date 26/10/2023

TAR

March 2012

JAMIAT-UL-MUSLIMIN MANCHESTER	JAMIAT-UL-MUSLIMIN MANCHESTER	JAMIAT-UL-MUSLIMIN MANCHESTER	Charity No (if any)	1081649
Annualaccountsforthe period
Period start date	01/01/2022	To	Period end date	31/12/2022

Section A Statement of financial activities

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05
-	296,736	-	296,736	282,046
282,493	-	-	282,493	131,508
282,493	296,736	-	579,229	413,554

279,797	272,600	-	552,397	384,487
279,797	272,600	-	552,397	384,487

2,696	24,136	-	26,832	29,067
-	-	-	-	-
2,696	24,136	-	26,832	29,067
-	-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
2,696	24,136	-	26,832	29,067

204,230	579,263	-	783,493	754,426
206,926	603,399	-	810,325	783,493

Section B Balance sheet

Guidance Notes B02 B05 B06 B07 B08 B09 B10 B11 B12 B13 B14 B15 B16 B17 B18 B19 B20 B21	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04	Endowment funds Total this year £ £ F03 F04	Total last year £ F05
	-	427,541	-	427,541	427,541
	-	427,541	-	427,541	427,541

	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	114,993	320,669	-	435,662	355,952
	114,993	320,669	-	435,662	355,952

	-	106,430	-	106,430	-

	114,993	214,239	-	329,232	355,952

	114,993	641,780	-	756,773	783,493

	-	-	-	-	-
	-	-	-	-	-

	114,993	641,780	-	756,773	783,493

	-			-	-
		641,780		641,780	671,196
	114,993		-	114,993	112,297
				-
	114,993	641,780	-	756,773	783,493

	Signature		Print Name		Date of approval dd/mm/yyyy
H Khan			Hammad Khan		26/10/2023

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with ✓ preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with ✓ the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

TRUST DEED

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support NOT APPLICABLE the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the NOT APPLICABLE going concern assumption doubtful; Where accounts are not prepared on a going NOT APPLICABLE concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.

Yes ✓ * -Tick as appropriate No

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).

Yes ✓ * -Tick as appropriate No

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes ✓ * -Tick as appropriate No

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income Support costs The charity has incurred expenditure on support costs. Volunteer help Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; · it is more likely than not that the trustees will receive the resources; and • the monetary value can be measured with sufficient reliability. Donated goods Contractual income and performance related grants Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated services and facilities Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. 2.3 EXPENDITURE AND LIABILITIES Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or Investment gains and losses This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA.	Yes No N/a	Yes No N/a	Yes No N/a
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Section C Notes to the accounts (cont)

Note 3 Analysis of income

Note 3	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income	Analysis of income
Donations and legacies:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis
	Donations and gifts	282,493	296,736	-	579,229	413,554
	Total	282,493	296,736	-	579,229	413,554

282,493 296,736 579,229 413,554

TOTAL INCOME

Section C JAMIAT-UL-MUSLIMIN MANCHESTER

Note 6 Analysis of expenditure

Note 6 Analysis of expenditure	Note 6 Analysis of expenditure	Note 6 Analysis of expenditure	Note 6 Analysis of expenditure	Note 6 Analysis of expenditure
Analysis of expenditure on charitable activities This year Last year
	This year		Last year
Activity or programme	Activities undertaken directly	Total this year	Activities undertaken directly	Total last year
	£	£	£	£
Masjid expenses	279,797	279,797	70,573	70,573
Funerals, sadaqa,zakat,firana	272,600	272,600	313,914	313,914
Other	-	-	-	-
Total	552,397	552,397	384,487	384,487

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

*Please provide details of the amount paid for any statutory external scrutiny of* *accounts and other services provided by your independent examiner. If nothing* *was paid please enter '0' in the appropriate box(es).*
Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

Section C JAMIAT-UL-MUSLIMIN MANCHESTER

Note 11 Paid employees

Please complete this note if the charity has any employees.

11.1 Staff Costs

11.1 Staff Costs
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000 Salaries and wages Social security costs Other employee benefits Total staff costs Pension costs (defined contribution scheme)	This year £	Last year £
	103,238	32,732
	-	-

	-	-
	103,238	32,732
	TRUE

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets 14.1 Cost or valuation

14.1 Cost or valuation
At the beginning of the year Additions Revaluations Disposals Transfers At end of the year Net book value at the beginning of the year Net book value at the end of the year 14.3 Net book value*	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
	427,541	-	-	-	427,541
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	-	-	-	-	-
	427,541	-	-	-	427,541

	427,541	-	-	-	427,541
	427,541	-	-	-	427,541

Section C Notes to the accJAMIAT-UL-MUSLIMIN MANCHESTER

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

Trade creditors

Amounts falling due within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
106,430	-	-	-
106,430	-	-	-

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Cash at bank and on hand Other Total

This year £	Last year £
435,662	355,952
-	-
435,662	355,952

Section C JAMIAT-UL-MUSLIMIN MANCHESTER

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

No trustee expenses have been incurred (True or False)

TRUE

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

There have been no related party transactions in the reporting period (True or False)	*TRUE*

Last year There have been no related party transactions in the reporting period (True or False)
	*TRUE*

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Charity Name JAMIAT -UL-MUSLIMIN MANCHESTER	Charity Name JAMIAT -UL-MUSLIMIN MANCHESTER	Charity Name JAMIAT -UL-MUSLIMIN MANCHESTER

31 DECEMBER 2022	Charity no (if any)	1081649

1-13 (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2022. Responsibilities and As the charity's trustees, you are responsible for the preparation of the basis of report 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent The charity’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of Association of Chartered Certified Accountants. .

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content 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: M S JAMIL Date: 26/10/2023 Name: MUHAMMED SUHAIL JAMIL Relevant professional FCCA qualification(s) or body (if any):

Oct 2018

IER

Address:

103 Washway Road Sale M33 7TY

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

Oct 2018

IER