2024-12-31-accounts - Jamiat Ul Muslimin, Manchester

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Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year From 01 01 2024 To 31 12 2024 Section A Reference and administration details Charity name JAMIAT AL MUSLIMIN MANCHESTER Other names charity is known by The Central Mosque Manchester Registered charity number (if any) 1081649 ~~==~~ Charity's principal address 20 UPPER PARK ROAD VICTORIA PARK MANCHESTER Postcode M14 5RU Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
1 HAMMAD KHAN	CHAIR
2 SOHAIL RAFQIUE
QASIM MOHAMMAD ZAFAR
ANWAR AHMED NAWAZ
MOHAMMED UMAR QADIR
MUHAMMED IMRAN
7 BILAL IQBAL
SOHAIL ANWAR KAUSHAL
SAEED MAHMOOD SADDIQUE

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 ELECTION (eg. appointed by, elected by) ~~Oo~~

March 2012

TAR

•

Section C Objectives and activities

Facilitate religious prayers, educational classes, and community welfare Upholding Muslim beliefs and Islamic practices Summary of the objects of the charity set out in its Operating Manchester Central Mosque governing document 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)

March 2012

TAR

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.

Section D Achievements and performance

March 2012

TAR

Section D Achievements and performance Mosque refurbishment is on going Summary of the main achievements of the charity More social activities during the year

March 2012

TAR

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 18/10/2025

March 2012

TAR

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JAMIAT-UL-MUSLIMIN MANCHESTER Charity No 1081649
Annual accounts for the period
Period end
Period start date To
01/01/2024 date 31/12/2024
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Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note S01 S02 S07 Expenditure (Notes 6) Expenditure on: S09 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 *Reconciliation of* *funds:* S23 S24 Charitable activities *Net movement in funds* Other recognised gains/(losses): *Total* Recommended categories by activity Income (Note 3) Income and endowments from: Donations and legacies Total funds brought forward Gains and losses on revaluation of fixed assets for the charity’s own use Charitable activities *Total funds carried forward* *Total* Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds Net income/(expenditure) before tax for the reporting period	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 - 704,337 - 698,322 - -	Total funds Prior year funds £ £ F04 F05
		704,337 798,127 698,322 546,467
	698,322 704,337 -	1,402,659 1,344,594
	432,313 598,172 -
		1,030,485 1,004,509
	432,313 598,172 -	1,030,485 1,004,509

	266,009 106,165 -	372,174 340,085
	- - -	- -
	266,009 106,165 -	372,174 340,085
	- - -	- -
	266,009 106,165 -	372,174 340,085
	- - - - - - - - - - - -	- - -
		- - - -
	266,009 106,165 -	372,174 340,085
	301,047 849,363 -	1,150,410 810,325
	567,056 955,528 -	1,522,584 1,150,410

1081649

Charity No

JAMIAT -UL-MUSLIMIN MANCHESTER

Section B Balance sheet

Unrestricted funds £ F01 -	Restricted income funds Endowment funds Total this year £ £ £ F02 F03 F04 427,541 - 427,541	Total last year £ F05
		427,541
-	427,541 - 427,541	427,541
605,750	601,595 - 1,207,345
		835,171
605,750	601,595 - 1,207,345	835,171
		112,302
-	87,672 - 87,672

605,750	513,923 - 1,119,673	722,869

605,750	941,464 - 1,547,214	1,150,410
		- -
- -	- - - - - -

605,750	941,464 - 1,547,214	1,150,410
605,750	916,834 916,834 - 605,750
		810,669 339,741
605,750	916,834 - 1,522,584	1,150,410

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	Date of approval dd/mm/yyyy 18/10/2025 Print Name H KHAN

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:

• and with • and with	  the Statement of Recommended Practice: Accounting and Reporting by Charities 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 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 TRUST DEED FRS 102.*

-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:

*applicable", if appropriate:*
An explanation as to those factors that	*NOT APPLICABLE*
support 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 no changes have been made to the accounting policies adopted in note { }.

Yes  * -Tick as appropriate No 1.4 Changes to accounting estimates Yes  * -Tick as appropriate No

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

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)

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
Note 2 Accounting policies
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 that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
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).
Donated services and
facilities

Yes
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Grants with performance
conditions
2.4 ASSETS
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
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.
Intangible fixed assets
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
The depreciation rates and methods used are disclosed in note 14.
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.
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.
Support costs
Investment gains and
losses
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.
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.
Settlement of insurance
claims
Volunteer help
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.

Yes
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Yes

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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. 
Yes No N/a
They are valued at cost.

The charity has heritage assets, that is, non-monetary assets with historic, artistic,
Yes No N/a
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.
Yes No N/a
They are valued at cost. 
Fixed asset investments in quoted shares, traded bonds and similar investments are
Investments valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
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 Yes No N/a
maturity date of less than 1 year are treated as current asset investments 
Yes No N/a
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 Yes No N/a
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 Yes No N/a
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 Yes No N/a
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
Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on
investments deposit 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.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments. 
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
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Section C Notes to the accounts (cont)

Note 3 Income

Note 3 Income	Income
Donations and legacies: Donations and gifts Total Analysis of income TOTAL INCOME	Analysis of income	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ 698,322 704,337 - 1,402,659 1,344,594
	Donations and gifts
		698,322 704,337 - 1,402,659 1,344,594

		698,322 704,337 - 1,402,659 1,344,594

Section C Notes to the accounts (cont)

TOTAL EXPENDITURE Funerals, sadaqa, fitrana, zakat, building Expenditure on charitable activities: Total expenditure on charitable activities Total expenditure on raising funds Masjid expenses Analysis Expenditure on raising funds: Incurred seeking donations Note 6 Expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Unrestricted funds Restricted income funds Endowment funds Total funds £ £ - - - - - - - - This year Last year
	- - - - - - - -
	432,313 - - 432,313 452,346 - - 452,346 - 598,172 - 598,172 - 552,163 - 552,163 - - - - - - - - - - - - - - - -
	432,313 598,172 - 1,030,485 452,346 552,163 - 1,004,509
	432,313 598,172 - 1,030,485 452,346 552,163 - 1,004,509

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).

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

11.1 Staff Costs
This year: Total staff costs Salaries and wages	This year Last year £ £ 212,116 200,595
	212,116 200,595

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

TRUE

Band Please provide the total amount paid to key management £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	This year Last year - - - - - - - - - - This year Last year £ £ - - Number of employees

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

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

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Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ £
87,672 112,302 - -
Total 87,672 112,302 - -
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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Cash at bank and on hand Total

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This year Last year
£ £
1,207,345 835,171
1,207,345 835,171
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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 employment with their charity or a related entity (True or False)

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TRUE
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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

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

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Charity Name JAMIAT-UL-MUSLIMIN MANCHESTER trustees/directors/ members of On accounts for the year 31 December 2024 ended Charity no.: 1081649 Set out on pages 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 ended DD / MM / YYYY . 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”). 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 Independent undertake the examination by being a qualified member of Association of examiner's statement 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: M S JAMIL Date: 18/10/2025 Name: MUHAMMED SUHAIL JAMIL

October 2018

IER

Relevant professional FCCA 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