Winchester Muslim Cultural Association
Charity No. 1085124
Trustees' Report and Unaudited Accounts
31 August 2024
Winchester Muslim Cultural Association Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 1 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Accounts | 9 to 14 |
| Detailed Statement of Financial Activities | 15 to 16 |
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 2024.
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
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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
2024 has been a landmark year for the Winchester community. After months of dedication and hard work, the Winchester Muslim Cultural Association (WMCA) proudly acquired its first property in Winchester. The property, now named the Winchester Islamic Centre, was officially handed over on 12th January 2024, Alhamdulillah! (Praise be to God). Since June 2024, the WMCA has focused on fundraising efforts, both within the local Winchester community and beyond. The response has been overwhelmingly positive, with over £660,000 raised from both Muslims and non-Muslims who expressed joy at seeing the community establish a permanent home. This generous contribution enabled the purchase of the property being freehold. Additional fundraising initiatives, including collaborations with other mosques, were successfully organised.
We are pleased to announce that after consultations with professionals and receiving approval from our members, the WMCA is now officially registered as a Charity Incorporated Organisation (CIO), with registration number 1210318.
The Winchester Islamic Centre now hosts weekly Jummah (Friday congregational prayers), with attendance averaging between 120 to 150 people, and numbers are steadily increasing as more individuals become aware of the Centre's offerings. Historically, the WMCA has rented venues to host prayers during Ramadan, but in 2024, we were fortunate to hold prayers and have Iftar gathering (breaking the fast) events at the Centre, bringing together men, women, children, and people from both the Muslim and wider community. We were also honoured to be joined by the Mayor and members of the Winchester fire brigade. For the first time, the WMCA held Eid prayers at the Centre, marking a significant milestone in the community’s development. Additionally, the WMCA initiated weekly Madrasa (Islamic education) classes, with approximately 30 children attending to learn about Islam, life skills, and how to implement Islamic teachings in daily life. This large undertaking is made possible by the support of volunteers and helpers. In addition to our internal community activities, the WMCA has continued its charitable work by fundraising for disaster relief efforts. We have provided aid to those affected by natural disasters in Bangladesh, Pakistan, and Morocco. More recently, we partnered with the Winchester Rotary to host a dinner at the Winchester Islamic Centre to raise funds for the needy in Uganda. The WMCA regularly help the night shelter who care for the homeless in Winchester with donations of food and drink.
The Winchester Islamic Centre itself has undergone significant care and attention. We have cleaned and organised the premises, installed security systems, and carried out necessary repairs such as painting and pointing to the brickwork to the front elevation of the building. Another major development this year was the hiring of the WMCA's first full-time Imam. The Imam leads daily congregational prayers, conducts Friday Jummah prayers, supports weekend Islamic classes, and regularly holds educational workshops for the community.
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The Trustees extend our heartfelt gratitude to all those who contributed and continue to add to the success of the Winchester Islamic Centre. From the generous donors to the volunteers who help with fundraising, cleaning, maintenance, and running the Centre, your efforts are invaluable. May Allah (God) reward you all abundantly.
FINANCIAL REVIEW
Page 3
Winchester Muslim Cultural Association
Trustees Annual Report
The WMCA successfully secured the £700,000 needed to purchase the Winchester Islamic Centre property freehold. In addition to this, additional funds have been raised to support the refurbishment of the property. We continue to receive regular donations from the public, which help with the ongoing maintenance and operational costs of the Centre.
PLANS FOR FUTURE PERIODS
The WMCA is dedicated to assisting communities facing challenges, whether due to natural disasters or other crises. We are committed to organising fundraising efforts, offering volunteer support, and providing necessary relief to help those in need. Our goal is to ensure we help those in times of hardship, through coordinated action and solidarity.
Looking ahead, the WMCA's priority is to raise the remaining funds required for the Centre's refurbishment, estimated at £400,000. We will continue collaborating with architects to prepare proposals, which will then be presented to the community and members for approval. The aim is to ensure the building is not only a place of worship but a vibrant hub for all community activities, fostering spiritual, educational, and social growth for many years to come.
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.
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).
Page 4
Winchester Muslim Cultural Association Trustees Annual Report
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 Trust deed. 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 24 December 2024
Page 5
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 2024.
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 24 December 2024
Page 6
Winchester Muslim Cultural Association Statement of Financial Activities
for the year ended 31 August 2024
| Notes Income and endowments from: Donations and legacies 3 Charitable activities 4 Investments 5 Other 6 Total Expenditure on: Raising funds 7 Charitable activities 8 Other 9 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 | |
|---|---|---|---|---|---|
| 2024 | 2024 | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| 95,691 | 440,603 | 536,294 | 247,846 | ||
| 4,731 | - | 4,731 | - | ||
| 2,854 | - | 2,854 | 719 | ||
| 7,178 | - | 7,178 | 1,740 | ||
| 110,454 | 440,603 | 551,057 | 250,305 | ||
| 6,862 | 677 | 7,539 | 7,873 | ||
| - | - | - | 417 | ||
| 38,631 | - | 38,631 | 3,470 | ||
| 45,493 | 677 | 46,170 | 11,760 | ||
| - | - | - | - | ||
| 64,961 | 439,926 | 504,887 | 238,545 | ||
| - | - | - | - | ||
| 64,961 | 439,926 | 504,887 | 238,545 | ||
| 64,961 | 439,926 | 504,887 | 238,545 | ||
| 188,302 | 234,170 | 422,472 | 183,927 | ||
| 253,263 | 674,096 | 927,359 | 422,472 | ||
Page 7
Winchester Muslim Cultural Association Balance Sheet
at 31 August 2024
| Charity No. 1085124 Fixed assets Tangible assets 11 Current assets Debtors 12 Cash at bank and in hand Creditors:Amount falling due within one year 13 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 14 Restricted income funds Unrestricted funds 14 General funds Reserves 14 Total funds |
2024 £ 705,521 705,521 2,248 220,991 223,239 (1,401) 221,838 927,359 927,359 927,359 674,096 674,096 253,263 253,263 927,359 |
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 |
Approved by the trustees on 24 December 2024
And signed on their behalf by:
S.A. Chowdhury Trustee 24 December 2024
Page 8
Winchester Muslim Cultural Association Notes to the Accounts
for the year ended 31 August 2024
- 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.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
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 9
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.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
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 10
Winchester Muslim Cultural Association
Notes to the Accounts
2 Statement of Financial Activities - prior year
| Income and endowments from: Donations and legacies Investments Other Total Expenditure on: Raising funds Charitable activities Other Total Net income 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 3 Income from donations and legacies Regular Giving Jummah Mosque fund Other 4 Income from charitable activities Hall hire Arabic Lessons |
Unrestricted £ 10,705 80,081 - 4,905 95,691 |
Unrestricted funds 2023 £ 13,676 719 1,740 16,135 7,873 417 3,470 11,760 4,375 4,375 4,375 183,927 188,302 Restricted £ - - 440,603 - 440,603 Unrestricted £ 3,528 1,203 4,731 |
Restricted funds 2023 £ 234,170 - - 234,170 - - - - 234,170 234,170 234,170 - 234,170 Total 2024 £ 10,705 80,081 440,603 4,905 536,294 Total 2024 £ 3,528 1,203 4,731 |
Total funds 2023 £ 247,846 719 1,740 |
|---|---|---|---|---|
| 250,305 7,873 417 3,470 |
||||
| 11,760 | ||||
| 238,545 | ||||
| 238,545 | ||||
| 238,545 183,927 |
||||
| 422,472 | ||||
| Total 2023 £ 6,310 7,183 234,170 183 |
||||
| 247,846 | ||||
| Total 2023 £ - - |
||||
| - |
Page 11
Winchester Muslim Cultural Association
Notes to the Accounts
5 Income from investments
| Interest 6 Other income Collections for other charities 7 Expenditure on raising funds Costs of generating voluntary income Jummah Mosque fund 8 Expenditure on charitable activities Governance costs 9 Other expenditure Employee costs Motor and travel costs Premises costs General administrative costs Legal and professional costs |
Unrestricted £ 6,862 - 6,862 |
Unrestricted £ 2,854 2,854 Unrestricted £ 7,178 7,178 |
Total 2024 £ 2,854 2,854 Total 2024 £ 7,178 7,178 |
Total 2023 £ 719 |
|---|---|---|---|---|
| 719 | ||||
| Total 2023 £ 1,740 |
||||
| 1,740 | ||||
| Restricted £ - 677 677 Unrestricted £ 617 100 11,383 22,618 3,913 38,631 |
Total 2024 £ 6,862 677 7,539 Total 2024 £ - - Total 2024 £ 617 100 11,383 22,618 3,913 38,631 |
Total 2023 £ 7,873 - |
||
| 7,873 | ||||
| Total 2023 £ 417 |
||||
| 417 | ||||
| Total 2023 £ - - - 2,562 908 |
||||
| 3,470 |
10 Staff costs
No employee received emoluments in excess of £60,000.
Page 12
Winchester Muslim Cultural Association Notes to the Accounts
£
£
11 Tangible fixed assets
Cost or revaluation
| Additions At 31 August 2024 Net book values At 31 August 2024 12 Debtors Other debtors Prepayments and accrued income 13 Creditors: amounts falling due within one year Bank loans and overdrafts Other creditors Accruals 14 Movement in funds Restricted funds: Restricted income funds: Total Unrestricted funds: General funds Total funds 15 Analysis of net assets between funds Fixed assets Net current assets |
2024 £ 1,744 504 2,248 2024 £ 201 - |
705,521 705,521 705,521 |
705,521 | |
|---|---|---|---|---|
| 705,521 | ||||
| 705,521 | ||||
| 2023 £ - 7,600 |
||||
| 7,600 | ||||
| 2023 £ - 70 |
||||
| 1,200 | 720 | |||
| At 1 September 2023 234,170 234,170 188,302 422,472 |
1,401 Incoming resources (including other gains/losses ) £ 440,603 440,603 110,454 551,057 Unrestricted funds £ 31,425 221,838 253,263 |
Resources expended £ (677) (677) (45,493) (46,170) Restricted funds £ 674,096 - 674,096 |
790 | |
| At 31 August 2024 £ 674,096 |
||||
| 674,096 | ||||
| 253,263 | ||||
| 927,359 | ||||
| Total £ 705,521 221,838 |
||||
| 927,359 |
Page 13
Winchester Muslim Cultural Association Notes to the Accounts
16 Reconciliation of net debt
| Reconciliation of net debt | |||
|---|---|---|---|
| Cash and cash equivalents Net debt |
At 1 September 2023 £ |
Cash flows £ |
At 31 August 2024 £ |
| 415,662 | (194,671) | 220,991 | |
| 415,662 415,662 |
(194,671) (194,671) |
220,991 | |
| 220,991 |
Page 14
Winchester Muslim Cultural Association Detailed Statement of Financial Activities
for the year ended 31 August 2024
| Income and endowments from: Donations and legacies Regular Giving Jummah Mosque fund Other Charitable activities Hall hire Arabic Lessons Investments Interest Other Collections for other charities Total income and endowments Expenditure on: Costs of generating donations and legacies Jummah Mosque fund Total of expenditure on raising funds Governance costs Total of expenditure on charitable activities Employee costs Staff training Motor and travel costs Travel and subsistence Premises costs Rent |
Unrestricte d funds 2024 £ 10,705 80,081 - 4,905 95,691 3,528 1,203 4,731 2,854 2,854 7,178 7,178 110,454 6,862 - 6,862 6,862 - - - 617 617 100 100 1,276 |
Restricted funds 2024 £ - - 440,603 - 440,603 - - - - - - - 440,603 - 677 677 677 - - - - - - - - |
Total funds 2024 £ 10,705 80,081 440,603 4,905 536,294 3,528 1,203 4,731 2,854 2,854 7,178 7,178 551,057 6,862 677 7,539 7,539 - - - 617 617 100 100 1,276 |
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 - |
||||
| - | ||||
| - | ||||
| - | ||||
| - |
Page 15
Winchester Muslim Cultural Association
Detailed Statement of Financial Activities
| Light, heat and power Premises cleaning Premises repairs and maintenance General administrative costs, including depreciation and amortisation Bank charges General insurances Software, IT support and related costs Stationery and printing Subscriptions Sundry expenses Legal and professional costs Accountancy and bookkeeping Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments 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 |
1,985 125 7,997 11,383 3,410 890 1,309 1,679 234 15,096 22,618 1,229 2,684 3,913 38,631 45,493 - 64,961 64,961 - 64,961 188,302 253,263 |
- - - - - - - - - - - - - - - 677 - 439,926 439,926 - 439,926 234,170 674,096 |
1,985 125 7,997 11,383 3,410 890 1,309 1,679 234 15,096 22,618 1,229 2,684 3,913 38,631 46,170 - 504,887 504,887 - 504,887 422,472 927,359 |
- - - |
|---|---|---|---|---|
| - | ||||
| 822 - - - - 1,740 |
||||
| 2,562 | ||||
| 908 - |
||||
| 908 | ||||
| 3,470 | ||||
| 11,760 - |
||||
| 238,545 | ||||
| 238,545 - |
||||
| 238,545 | ||||
| 183,927 | ||||
| 422,472 |
Page 16