## **Winchester Muslim Cultural Association**
**Charity No. 1085124**
**Trustees' Report and Unaudited Accounts**
**31 August 2023**
**Winchester Muslim Cultural Association Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 to 12|
|Detailed Statement of Financial Activities|13 to 14|
Page 1
**Winchester Muslim Cultural Association Trustees Annual Report**
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 August 2023.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1085124**
## **Principal Office**
Winchester Islamic Centre 55 Hyde Street Winchester SO23 7DY
## **Trustees**
The following trustees served during the year:
K. Alam
S.A. Chowdhury M. Hendawi S. Hussain A. Kayum I. Khan A.S. Moon M. Suwareh
## **Key Management Personnel**
Chair A.S Moon Treasurer S. Chowdhury Secretary A.Kayum
## **Accountants**
Roger Smallman & Co Ltd Suite 20 The Director General's House 15 Rockstone Place Southampton SO15 2EP
## **OBJECTIVES AND ACTIVITIES**
The purpose of the charity as set out in its governing document is to provide a facility where Muslims can practice their faith, provide education services for children and adults and opportunities for community development in addition to providing a community facility for all the inhabitants of Winchester.
The charitable objects of the Charity are to advance the Islamic Deen ( Belief System) by:
1 Relieving poverty, hardship and distress
2 Providing opportunities for the promotion of education and socio-cultural development, and
3 Working with other organisations;
through utilising any means which are Shari’ah and UK legislative compliant (the Objects)
Page 2
**Winchester Muslim Cultural Association Trustees Annual Report**
## **ACHIEVEMENTS AND PERFORMANCE**
In this reporting period the activities arranged included the provision of weekly Jummah (Friday congregational prayers) with over 90 regular attendees, provision of Tarawih Prayers – this year we arranged 2 sessions to allow more women and community members to attend, arranged 2 community Eid Prayers with over 150 attendees , fundraising for disaster relief for those affected by the Syria/Turkey earthquake and Pakistan floods, outreach work with Broughton Scouts group, coordinated donations of prayer mats and Qur’an for Kings’ School Muslim prayer room, organised a discussion group on the provision for education classes for children with guest speaker Abdullah Khuja (Silk Route Charity), information sharing with other voluntary organisations in Winchester including City of Sanctuary, Winchester Poetry Festival, Hampshire Constabulary and Community First, organised a collection and distribution of winter clothes for refugees in partnership with Southampton & Winchester Visitors Group, outreach work with local builders’ firm Waites giving guidance on provision of facilities for their Muslim employees, organised a welcome event for new communities in Winchester in partnership with Rotary Club of Winchester and City of Sanctuary for Ukrainian, Afghan and Syrian refugees.
A large portion of the focus and energy of the trustees was dedicated to fundraising for the purchase of Hyde Parish Hall that came on to the market in May 2023. The trustees organised community viewings of the property, community meetings to discuss and agree the purchase, sought independent legal, financial and Islamic jurisprudence on the purchase, instructed surveyors to carry out assessments, negotiated with the sellers , coordinated a massive fundraising effort to raise money locally, regionally and wider though external mosque collections.
The trustees would like to extend thanks to all community members who donated their time and energy for supporting all the activities and collections.
## **FINANCIAL REVIEW**
By the end of the reporting period, the WMCA was well on target to collecting the necessary funds to complete the purchase having raised over £250,000 towards the agreed asking price of £700,000. The Exchange of Contracts was set for October 2023 and balancing fundraising efforts and monies raised fall into the next reporting period.
## **PLANS FOR FUTURE PERIODS**
Going forwards, the trustees continued fundraising efforts and started the process of incorporating the WMCA as a Charitable Incorporated Organisation (CIO). The formation of a CIO was recommended by the independent sources mentioned above and was ratified by the members in the subsequent reporting period.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The WMCA is an Unincorporated Association that is governed by a constitution adopted by members in August 2000, amended in 2001 and in 2012. The WMCA is registered with the Charity Commission in England and Wales
The existing trustees were elected to the committee at an Annual General Meeting of members in July 2022. The election process was overseen by former Mayor of Winchester Chris Pines as Independent Election Commissioner. Mr. Pines collated nominations, performed checks of the nominees and conducted the election process at the AGM. The trustees serve for a period of 3 years as set out in the constitution until the next election of trustees in July 2025.
Page 3
**Winchester Muslim Cultural Association**
## **Trustees Annual Report**
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits. The Chair of trustees chaired meetings and minutes of meetings are available to members.
Following appointment, new trustees are introduced to their new role and given copies of the constitution. Publications from the Charity Commission are also provided including the guidance on charities and public benefit. This ensures that new trustees are aware of the scope of their responsibilities under the Charities Act. New trustees work with an existing trustee assisting on activities and projects run by the charity.
The trustees have assessed the risks the charity faces and have drawn up a risk matrix which identifies the major risks by area of activity, the nature of those risks, the likelihood of the risks happening, and the measures taken to manage them. The trustees review this risk matrix as required at their meetings. The trustees are satisfied that systems are in place, or arrangements are in hand, to manage the risks that have been identified. Insurance cover is in place and the finances of the Mosque are kept under review. Appropriate DBS checks, supported by regularly reviewed policies, are made for all those who work with children or other vulnerable groups that the WMCA provides activities and services for.
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution . The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
A.S. Moon Trustee 31 August 2023
Page 4
**Winchester Muslim Cultural Association Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Winchester Muslim Cultural Association**
I report to the trustees on my examination of the financial statements of Winchester Muslim Cultural Association for the year ended 31 August 2023.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements 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 examiner's statement**
As the charity'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 by being a qualified member of Chartered Accountant.
I have completed my examination. I can 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:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
C Gunning Chartered Accountant Roger Smallman & Co Ltd Suite 20
The Director General's House 15 Rockstone Place Southampton SO15 2EP 31 August 2023
Page 5
**Winchester Muslim Cultural Association Statement of Financial Activities**
## **for the year ended 31 August 2023**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
2
Investments
3
Other
4
**Total**
**Expenditure on:**
Raising funds
5
Charitable activities
6
Other
7
**Total**
Net gains on investments
**Net income**
Transfers between funds
**Net income before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**||**Unrestricted**
**funds**|**Restricted**
**funds**|**Total funds**|**Total funds**|
|---|---|---|---|---|---|
|||**2023**|**2023**|**2023**|**2022**|
|||**£**|**£**|**£**|**£**|
|||||||
|||13,676|234,170|247,846|11,643|
|||719|-|719|22|
|||1,740|-|1,740|100|
|||16,135|234,170|250,305|11,765|
|||||||
|||7,873|-|7,873|4,971|
|||417|-|417|-|
|||3,470|-|3,470|750|
|||11,760|-|11,760|5,721|
|||-|-|-|-|
|||4,375|234,170|238,545|6,044|
|||-|-|-|-|
|||4,375|234,170|238,545|6,044|
|||||||
|||4,375|234,170|238,545|6,044|
|||||||
|||183,927|-|183,927|177,883|
|||188,302|234,170|422,472|183,927|
|||||||
|||||||
|||||||
Page 6
**Winchester Muslim Cultural Association Balance Sheet**
## **at 31 August 2023**
|**Charity No. 1085124**
**Current assets**
Debtors
9
Cash at bank and in hand
**Creditors:**Amount falling due within one year
10
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
11
Restricted income funds
**Unrestricted funds**
11
General funds
**Reserves**
11
**Total funds**|**2023**
**£**
7,600
415,662
423,262
(790)
422,472
422,472
422,472
422,472
234,170
234,170
188,302
188,302
422,472|**2022**
**£**
-
184,597|
|---|---|---|
|||184,597
(670)|
|||183,927
183,927|
|||183,927|
|||183,927|
|||-|
|||-
183,927|
|||183,927|
|||183,927|
Approved by the trustees on 31 August 2023
And signed on their behalf by:
S.A. Chowdhury Trustee 31 August 2023
Page 7
**Winchester Muslim Cultural Association Notes to the Accounts**
## **for the year ended 31 August 2023**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with 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 if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
- Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
**Winchester Muslim Cultural Association Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
**Winchester Muslim Cultural Association**
## **Notes to the Accounts**
## 2 **Income from donations and legacies**
|2
**Income from donations and legacies**|||||
|---|---|---|---|---|
|Regular Giving
Jummah
Mosque fund
Other
3
**Income from investments**
Interest
4
**Other income**
Collections for other charities
5
**Expenditure on raising funds**
_Costs of generating voluntary_
_income_
Jummah
6
**Expenditure on charitable activities**
_Governance costs_|**Unrestricted**
**£**
6,310
7,183
0
183
13,676|**Restricted**
**£**
-
-
234,170
-
234,170
**Unrestricted**
**£**
719
719
**Unrestricted**
**£**
1,740
1,740|**Total**
**2023**
**£**
6,310
7,183
234,170
183
247,846
**Total**
**2023**
**£**
719
719
**Total**
**2023**
**£**
1,740
1,740|**Total**
**2022**
**£**
3,160
7,110
-
1,373|
|||||11,643|
|||||**Total**
**2022**
**£**
22|
|||||22|
|||||**Total**
**2022**
**£**
100|
|||||100|
||||||
|||**Unrestricted**
**£**
7,873
7,873
**Unrestricted**
**£**
417
417|**Total**
**2023**
**£**
7,873
7,873
**Total**
**2023**
**£**
417
417|**Total**
**2022**
**£**
4,971|
|||||4,971|
|||||**Total**
**2022**
**£**
-|
|||||-|
Page 10
**Winchester Muslim Cultural Association Notes to the Accounts**
- 7 **Other expenditure**
|General administrative costs
Legal and professional costs
8
**Staff costs**
No employee received emoluments in excess
9
**Debtors**
Prepayments and accrued income
10 **Creditors:**
amounts falling due within one year
Other creditors
Accruals
11 **Movement in funds**
**Restricted funds:**
**Restricted income funds:**
_Total_
**Unrestricted funds:**
**General funds**
**Total funds**
12 **Analysis of net assets between funds**
Net current assets|of £60,000.|**Unrestricted**
**£**
2,562
908
3,470
**2023**
**£**
7,600
7,600
**2023**
**£**
70|**Total**
**2023**
**£**
2,562
908
3,470|**Total**
**2022**
**£**
150
600|
|---|---|---|---|---|
|||||750|
|||||**2022**
**£**
-|
|||||-|
|||||**2022**
**£**
70|
|||720||600|
||**At 1**
**September**
**2022**
-
-
183,927
183,927|790
**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
234,170
234,170
16,135
250,305|**Resources**
**expended**
**£**
-
-
(11,760)
(11,760)
**Unrestricted**
**funds**
**£**
422,472
422,472|670|
|||||**At 31**
**August**
**2023**
**£**
234,170|
|||||234,170|
|||||188,302|
|||||422,472|
|||||**Total**
**£**
422,472|
|||||422,472|
Page 11
**Winchester Muslim Cultural Association Notes to the Accounts**
## 13 **Reconciliation of net debt**
|**Reconciliation of net debt**||||
|---|---|---|---|
|Cash and cash equivalents
Net debt|**At 1**
**September**
**2022**
**£**|**Cash flows**
**£**|**At 31**
**August**
**2023**
**£**|
||184,597|231,065|415,662|
||184,597
184,597|231,065
231,065|415,662|
||||415,662|
Page 12
**Winchester Muslim Cultural Association Detailed Statement of Financial Activities**
## **for the year ended 31 August 2023**
|**Income and endowments from:**
Donations and legacies
Regular Giving
Jummah
Mosque fund
Other
Investments
Interest
Other
Collections for other charities
**Total income and endowments**
**Expenditure on:**
Costs of generating donations and
legacies
Jummah
**Total of expenditure on raising**
**funds**
Governance costs
**Total of expenditure on charitable**
**activities**
General administrative costs,
including depreciation and
amortisation
Bank charges
Sundry expenses
Legal and professional costs
Accountancy and bookkeeping
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments|**Unrestricte**
**d funds**
**2023**
**£**
6,310
7,183
0
183
13,676
719
719
1,740
1,740
16,135
7,873
7,873
7,873
417
417
417
822
1,740
2,562
908
908
3,470
11,760
-|**Restricted**
**funds**
**2023**
**£**
-
-
234,170
-
234,170
-
-
-
-
234,170
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total funds**
**2023**
**£**
6,310
7,183
234,170
183
247,846
719
719
1,740
1,740
250,305
7,873
7,873
7,873
417
417
417
822
1,740
2,562
908
908
3,470
11,760
-|**Total funds**
**2022**
**£**
3,160
7,110
-
1,373|
|---|---|---|---|---|
|||||11,643|
|||||22|
|||||22|
|||||100|
|||||100|
|||||11,765
4,971|
|||||4,971|
|||||4,971
-|
|||||-|
|||||-
50
100|
|||||150|
|||||600|
|||||600|
||||||
|||||750|
|||||5,721
-|
Page 13
## **Winchester Muslim Cultural Association Detailed Statement of Financial Activities**
|**Net income**
**Net income before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|4,375
4,375
-
4,375
183,927
188,302|234,170
234,170
-
234,170
-
234,170|238,545
238,545
-
238,545
183,927
422,472|6,044|
|---|---|---|---|---|
|||||6,044
-|
|||||6,044|
|||||177,883|
|||||183,927|
Page 14