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2024-07-31-accounts

Company registration number: 04026595 Charity registration number: 1087413

Stafford Muslim Community Centre

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 July 2024

Daryl Denson ACMA Dudson Centre Hope Street Stoke-on-Trent ST1 5DD

Stafford Muslim Community Centre

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 13

Stafford Muslim Community Centre

Reference and Administrative Details

Trustees Dr Ansar Mahmood Dr Adel El-Alfey Azhar Rafiq Abbasi Yacoob Patel Muhammad Gul Muhammad Kamran Iqbal Shamimul Haque Abdul Quyoom Mir Charity Registration Number 1087413 Company Registration Number 04026595 The charity is incorporated in England. Registered Office 80 Baswich Lane Stafford Staffordshire ST17 0BZ Independent Examiner Daryl Denson ACMA Dudson Centre Hope Street Stoke-on-Trent ST1 5DD

Page 1

Stafford Muslim Community Centre

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 July 2024.

Objectives and activities

Objects and aims

• To promote the benefit of the inhabitants and in particular the Muslim community in Stafford and the neighborhood thereof (hereinafter called ‘area of benefit’) without distinction of sex, sexual orientation, race, political, religious or other opinions, by associating together the said inhabitants and local authorities, voluntary and other organisations in a common effort to advance the Muslim faith, advance education and to provide facilities in the interest of social welfare for recreation and other leisure-time occupation with the object of improving the conditions of life for the said inhabitants.

• To establish or secure the establishment of a multi-sect Community Centre (hereinafter called the Stafford Muslim Community Centre) and to maintain and manage the same, whether alone or in co-operation with any local authority or other person or body in furtherance of these objects.

• To provide Islamic Education for muslim children in Stafford and surrounding area ( currently online due to Covid 19),adult Islamic knowledge sessions for adults (online),women sessions on Islamic knowledge (online).

Objectives, strategies and activities

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Financial review

Policy on reserves

The charity has no policy on reserves. Sufficient unrestricted reserves are currenrtly held for the levels of activity of the community centre.The amount of free reserves at the year end are £171,198 (2023: £18,151).

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Page 2

Stafford Muslim Community Centre

Trustees' Report

Trustees: Dr Ansar Mahmood Dr Adel El-Alfey Azhar Rafiq Abbasi (appointed 7 October 2024) Yacoob Patel Muhammad Gul (appointed 15 April 2024) Muhammad Kamran Iqbal (appointed 7 October 2024) Shamimul Haque (appointed 7 October 2024) Abdul Quyoom Mir (appointed 7 October 2024)

Structure, governance and management

Nature of governing document

The charity is governed by memorandum and articles of association and is a company limited by guarantee.

Recruitment and appointment of trustees

The methods adopted for the recruitment and appointment of Trustees are as follows;

  1. Trustees may be recruited from amongst the Management Committee or the membership.

  2. The total number of Trustees must comprise at least 3 and not exceed 8.

  3. No person shall be appointed a Trustee if he/she is;-

  4. a. not at least the age of 18 years.

  5. b. Disqualified under the Charities Act 2011 from acting as a Trustee.

  6. c. Disqualified under the relevant Companies Acts from acting as a Director.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Dr Ansar Mahmood Trustee

......................................... Dr Adel El-Alfey Trustee

Page 3

Stafford Muslim Community Centre

Independent Examiner's Report to the trustees of Stafford Muslim Community Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2024.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited 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.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Stafford Muslim Community Centre as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

...................................... Daryl Denson ACMA

Dudson Centre Hope Street Stoke-on-Trent ST1 5DD

Date:.............................

Page 4

Stafford Muslim Community Centre

Statement of Financial Activities for the Year Ended 31 July 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Other income
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12
Note
Income and Endowments from:
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12
Unrestricted
funds
£
162,267
13,898
188
80
176,433
(23,386)
(23,386)
153,047
153,047
18,151
171,198
Unrestricted
funds
£
6,319
16,879
202
23,400
(21,104)
(21,104)
2,296
2,296
15,855
18,151
Restricted
funds
£
-
-
-
-
-
-
-
-
-
50,096
50,096
Restricted
funds
£
-
-
-
-
-
-
-
-
50,096
50,096
Total
2024
£
162,267
13,898
188
80
176,433
(23,386)
(23,386)
153,047
153,047
68,247
221,294
Total
2023
£
6,319
16,879
202
23,400
(21,104)
(21,104)
2,296
2,296
65,951
68,247

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 12.

The notes on pages 7 to 13 form an integral part of these financial statements. Page 5

Stafford Muslim Community Centre

(Registration number: 04026595) Balance Sheet as at 31 July 2024

Note
Current assets
Cash at bank and in hand
10
Creditors: Amounts falling due within one year
11
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
12
Unrestricted income funds
Unrestricted funds
Total funds
12
2024
£
221,781
(487)
221,294
50,096
171,198
221,294
2023
£
68,711
(464)
68,247
50,096
18,151
68,247

For the financial year ending 31 July 2024 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements on pages 5 to 13 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:

......................................... Dr Ansar Mahmood Trustee

......................................... Dr Adel El-Alfey Trustee

The notes on pages 7 to 13 form an integral part of these financial statements. Page 6

Stafford Muslim Community Centre

Notes to the Financial Statements for the Year Ended 31 July 2024

1 Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £10 towards the assets of the charity in the event of liquidation.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

Stafford Muslim Community Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably.

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Page 7

Stafford Muslim Community Centre

Notes to the Financial Statements for the Year Ended 31 July 2024

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Donations and legacies;
Donations from individuals
Unrestricted
funds
General
£
162,267
162,267
Unrestricted
funds
General
£
6,319
6,319
Total
2024
£
162,267
162,267
Total
2023
£
6,319
6,319

Page 8

Stafford Muslim Community Centre

Notes to the Financial Statements for the Year Ended 31 July 2024

4 Income from charitable activities

Classes
Sports Activities
Ramadan Income
Eid Income
Sundry Income
Club Activities
Classes
Womens Activities
Sports Activities
Ramadan Income
Eid Income
5
Income from other trading activities
Other income from other trading activities
Other income from other trading activities
Unrestricted
funds
General
£
12,101
10
733
944
80
110
13,978
Unrestricted
funds
General
£
10,128
215
86
3,064
3,386
16,879
Unrestricted
funds
General
£
188
188
Unrestricted
funds
General
£
202
202
Total
2024
£
12,101
10
733
944
80
110
13,978
Total
2023
£
10,128
215
86
3,064
3,386
16,879
Total
2024
£
188
188
Total
2023
£
202
202

Page 9

Stafford Muslim Community Centre

Notes to the Financial Statements for the Year Ended 31 July 2024

6 Expenditure on charitable activities

Room Hire
Donation
Equipment
Tutor Fees
Sundry
Eid Expenses
Refreshments
Educational Supplies
Insurance
Advertising & Promotion
Professional Fees
Subscriptions
Building Repairs & Maintenance
Room Hire
Donation
Equipment
Tutor Fees
Sundry
Eid Expenses
Refreshments
Educational Supplies
Insurance
Advertising & Promotion
Activity
undertaken
directly
£
1,913
441
136
7,568
185
3,897
912
1,138
135
82
523
156
5,813
22,899
Activity
undertaken
directly
£
1,796
140
676
8,009
910
4,595
3,154
1,171
132
57
20,640
2024
£
1,913
441
136
7,568
185
3,897
912
1,138
135
82
523
156
5,813
22,899
2023
£
1,796
140
676
8,009
910
4,595
3,154
1,171
132
57
20,640

Page 10

Stafford Muslim Community Centre

Notes to the Financial Statements for the Year Ended 31 July 2024

7 Analysis of governance and support costs

Governance costs

Independent examiner fees
Examination of the financial statements
Independent examiner fees
Examination of the financial statements
Unrestricted
funds
General
£
487
487
Unrestricted
funds
General
£
464
464
Total
2024
£
487
487
Total
2023
£
464
464

8 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

9 Taxation

The charity is a registered charity and is therefore exempt from taxation.

10 Cash and cash equivalents

10 Cash and cash equivalents
Cash at bank
11 Creditors: amounts falling due within one year
Accruals
2024
£
221,781
2024
£
487
2023
£
68,711
2023
£
464

Page 11

Stafford Muslim Community Centre

Notes to the Financial Statements for the Year Ended 31 July 2024

12 Funds
Unrestricted funds
General
General Funds
Restricted funds
Premises Fund
Women's Fund
Total restricted funds
Total funds
Unrestricted funds
General
General Funds
Restricted
Premises Fund
Women's Fund
Total restricted funds
Total funds
Balance at 1
August 2023
£
18,151
49,233
863
50,096
68,247
Balance at 1
August 2022
£
15,855
49,233
863
50,096
65,951
Incoming
resources
£
176,433
-
-
-
176,433
Incoming
resources
£
23,400
-
-
-
23,400
Resources
expended
£
(23,386)
-
-
-
(23,386)
Resources
expended
£
(21,104)
-
-
-
(21,104)
Balance at 31
July 2024
£
171,198
49,233
863
50,096
221,294
Balance at 31
July 2023
£
18,151
49,233
863
50,096
68,247

The specific purposes for which the funds are to be applied are as follows:

The premises fund is for the maintenance and upkeep of the premises.

The womens' fund is to fund womens community activities.

Page 12

Stafford Muslim Community Centre

Notes to the Financial Statements for the Year Ended 31 July 2024

13 Analysis of net assets between funds

13 Analysis of net assets between funds
Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
171,685
(487)
171,198
Unrestricted
funds
General
£
18,615
(464)
18,151
Restricted
funds
£
50,096
-
50,096
Restricted
funds
£
50,096
-
50,096
Total funds at
31 July
2024
£
221,781
(487)
221,294
Total funds at
31 July
2023
£
68,711
(464)
68,247

14 Related party transactions

There were no related party transactions in the year.

Page 13