2023-12-31-accounts - Jamiat Ul Muslimin, Manchester

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Trustees’ annual report (including Directors’ report) for the period

From: 1 January 2023 To: 31 December 2023

Charity name: JAMIAT-UL-MUSLIMIN MANCHESTER

Charity registration number: 1081649

Objectives and activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The advancement of the Islamic faith in Manchester 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
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	Daily prayers Educational classes for children Educational classes for women Community events Celebration of important Islamic dates Health clinics and awareness Linking with our neighbours Interfaith dialogue Mosque open days
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	Trustees under go training and awareness of trustee duties and regulations Public benefit is achieved

Achievements and performance

	Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Daily prayers Increased educational classes for all Regular community events

Financial review

Financial review
Review of the charity’s financial position at the end of the period	Para 1.21	Financial position indicates no concerns. The charity is well supported by those using its facilities.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22	All reserves are available for the use of the charity
Amount of reserves held	Para 1.22	As expected
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	N/A

Structure, governance and management

Description of charity’s trusts:
Type of governing document: for example,trust deed, memorandum and articles of association etc	Para 1.25	Trust deed
How is the charity constituted?	Para 1.25	Constitution

for example limited company, unincorporated association, CIO
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	Elected by board

Reference and administrative details

Charity name	JAMIAT-UL-MUSLIMIN MANCHESTER
Other name the charity uses	Manchester Central Mosque
Registered charity number	1081649
Charity’s principal address	20 Upper Park Road Victoria Park Manchester M14 5RU

Names of the charity trustees who manage the charity

1 2 3 4 5 6 7 8 9	Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
	HAMMAD KHAN	Chair
	SOHAIL RAFIQIUE	Religious affairs
	QASIM MOHAMMAD ZAFAR	Building officer
	BILAL IQBAL	Education officer
	SOHAIL ANWAR KAUSHAL	Treasurer
	MOHAMMED SAJEEL AMER	Welfare officer
	ANWAR AHMED NAWAZ	Vice treasurer
	MOHAMMED UMAQ QADIR	Secretary
	MOHAMMAD JUNAID SHAHID	Joint secretary

Declarations

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

U Qadir Signature(s) H Khan MOHAMMED UMAR QADIR Full name(s) HAMMAD KHAN Position (for example CHAIR SECRETARY Secretary, Chair, etc) Date 15/10/2024

JAMIAT-UL-MUSLIMIN MANCHESTER	JAMIAT-UL-MUSLIMIN MANCHESTER	Charity No	1081649	1081649

Annualaccountsforthe period
Period start date	01/01/2023	To	Period end date	31/12/2023

Section A Statement of financial activities (including summary income and expenditure account)

Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Total funds Prior year funds £ £ F04 F05	Total funds Prior year funds £ £ F04 F05
-	798,127	-	798,127	296,736
546,467	-	-	546,467	282,493
546,467	798,127	-	1,344,594	579,229

452,346	552,163	-	1,004,509	552,397
452,346	552,163	-	1,004,509	552,397

94,121	245,964	-	340,085	26,832
-	-	-	-	-
94,121	245,964	-	340,085	26,832
-	-	-	-	-
94,121	245,964	-	340,085	26,832
-	-	-	-
-	-	-	-	-

-	-	-	-	-
-	-	-	-	-
94,121	245,964	-	340,085	26,832

206,926	603,399	-	810,325	783,493
301,047	849,363	-	1,150,410	810,325

Charity No

JAMIAT -UL-MUSLIMIN MANCHESTER

1081649

Section B Balance sheet

Unrestricted funds £ F01	Restricted income funds Endowment funds Total this year £ £ £ F02 F03 F04	Restricted income funds Endowment funds Total this year £ £ £ F02 F03 F04	Restricted income funds Endowment funds Total this year £ £ £ F02 F03 F04	Total last year £ F05
-	427,541	-	427,541	427,541
-	427,541	-	427,541	427,541

339,741	495,430	-	835,171	435,662
339,741	495,430	-	835,171	435,662

-	112,302	-	112,302	106,430

339,741	383,128	-	722,869	329,232

339,741	810,669	-	1,150,410	756,773

-	-	-	-	-
-	-	-	-	-

339,741	810,669	-	1,150,410	756,773

	810,669		810,669	641,780
339,741			339,741	114,993
339,741	810,669	-	1,150,410	756,773

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy
	H KHAN	15/10/2024

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 the conclusion that the charity is a going concern;

NOT APPLICABLE

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 no changes have been made to the accounting policies adopted 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 FRS102 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 FRS102 SORP).

Yes  * -Tick as appropriate No 

Section C Notes to the accounts (cont)

Note 2 Accounting policies

Recognition of income 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; • the monetary value can be measured with sufficient reliability. Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). 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. 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. 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. Offsetting Grants and donations This is only included in the SoFA once the charity has provided the related goods or services or met the performance related conditions. 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 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'. 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. Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. Government grants The charity has received government grants in the reporting period Legacies Tax reclaims on donations and gifts 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. Donated services and facilities Contractual income and performance related grants Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable. 2.2 INCOME Donated goods 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).	Yes No N/a*	Yes No N/a*	Yes No N/a*
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Grants with performance conditions 2.4 ASSETS They are valued at cost. This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. 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. Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. 2.3 EXPENDITURE AND LIABILITIES The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Tangible fixed assets for use by charity Liability recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Grants payable without performance conditions Deferred income No material item of deferred income has been included in the accounts. Provisions for liabilities A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date Basic financial instruments Income from membership subscriptions Income from interest, royalties and dividends The charity has incurred expenditure on support costs. 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. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 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. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. Support costs The charity has creditors which are measured at settlement amounts less any trade discounts These are capitalised if they can be used for more than one year, and cost at least Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Governance and support costs Creditors Redundancy cost The charity made no redundancy payments during the reporting period. 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. Settlement of insurance claims Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.	Yes No N/a*	Yes No N/a*	Yes No N/a*
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The depreciation rates and methods used are disclosed in note 14.

The charity has intangible fixed assets, that is, non-monetary assets that do not have Intangible fixed assets physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. They are valued at cost.

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and Heritage assets maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year Investments end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or progress net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the Debtors charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and Current asset cash equivalents with a maturity date less than one year. These include cash on deposit investments and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Section C Notes to the accounts (cont)

Note 3 Income

Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
Donations and gifts	546,467	798,127	-	1,344,594	579,229
	546,467	798,127	-	1,344,594	579,229

	546,467	798,127	-	1,344,594	579,229

Section C Notes to the accounts (cont)

Note 6 Expenditure

Note 6 Expenditure
Analysis Expenditure on raising funds:	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ This year Last year
Incurred seeking donations	-	-	-	-	-	-	-	-
Expenditure on charitable activities: Total expenditure on raising funds	-	-	-	-	-	-	-	-

Masjid expenses	452,346	-	-	452,346	279,797	-	-	279,797
Funerals, sadaqa, fitrana, zakat, building	-	552,163	-	552,163	-	272,600	-	272,600
	-	-	-	-	-	-	-	-
	-	-	-	-	-	-	-	-
TOTAL EXPENDITURE Total expenditure on charitable activities	452,346	552,163	-	1,004,509	279,797	272,600	-	552,397

	452,346	552,163	-	1,004,509	279,797	272,600	-	552,397

Section C Notes to the accounts

Note 10 Details of certain types of expenditure

Note 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).*
Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This year £	Last year £
	-	-
	-	-
	-	-
	-	-

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

11.1 Staff Costs

Salaries and wages

Total staff costs	This year £	Last year £
	200,595	103,238
	200,595	103,238

This year:

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

TRUE

Band	Number of employees	Number of employees
	Thisyear	Lastyear
£60,000 to £69,999	-	-
£70,000 to £79,999	-	-
£80,000 to £89,999	-	-
£90,000 to £99,999	-	-
£100,000 to £109,999	-	-

Please provide the total amount paid to key management
	Thisyear	Lastyear
	£	£
	-	-

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

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 accounts (cont)

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 one year	Amounts falling due within one year	Amounts falling due after more than one year	Amounts falling due after more than one year
This year £	Last year £	This year £	Last year £
112,302	106,430	-	-
112,302	106,430	-	-

Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Cash at bank and on hand Total

This year £	Last year £
835,171	435,662
835,171	435,662

Section C Notes to the accounts (cont)

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 TRUE employment with their charity or a related entity (True or False)

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

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

Report to the trustees/directors/ members of On accounts for the year ended Set out on pages Responsibilities and basis of report Independent examiner's statement		Charity Name JAMIAT-UL-MUSLIMIN MANCHESTER	Charity Name JAMIAT-UL-MUSLIMIN MANCHESTER	Charity Name JAMIAT-UL-MUSLIMIN MANCHESTER	Charity Name JAMIAT-UL-MUSLIMIN MANCHESTER

		31 December 2023

		Charity no.:	1081649

		1 - 15	(remember to include the page numbers of additional sheets)
		I report to the charity trustees on my examination of the accounts of the Company for the year endedDD / MM / YYYY. As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). Having satisfied myself that the accounts of the Charity are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. The charity’s gross income exceeded £250,000 and I am qualified to 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 which gives me cause to believe that: • accounting records were not kept in accordance with section 130 of the Charities Act; or • the accounts do not accord with such records; or •the accounts have not been prepared in accordance with the Charities SORP (FRS102). 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: Name:	M S JAMIL	15/10/2022

	MUHAMMED SUHAIL JAMIL

October 2018

IER

FCCA

Relevant professional qualification(s) or body (if any):

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 .

October 2018

IER