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2021-04-29-accounts

Registered Company Number: 04730509 (England and Wales) Registered Charity Number: 1099574

THE CMA WELFARE TRUST

TRUSTEES’ REPORT AND CONSOLIDATED FINANCIAL STATEMENTS YEAR ENDED 29 APRIL 2021

THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

TRUSTEES’ REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

THE CMA WELFARE TRUST } - CHEADLE MASJID

ANNUAL REPORT 2021

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) TRSUTEES’ REPORT AND CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021 eni

CONTENTS

Content Page
Chairman’s Foreword 3
Report ofthe Board ofTrustees (including Statement ofTrustees’ Responsibilities) 4
IndependentAuditors Report 20
Consolidated Statement of Financial Activities 22
Incomeand Expenditure Account(As Required bythe CompaniesAct2006) 23
Consolidated Balance Sheet 24
Company Balance Sheet 25
Consolidated Cash FlowStatement 26
Notes to the Financial Statements er
ConsolidatedStatementofFinancialActivitiesfor2018-19 49

Pa nee en are EASA ae Oe IE ONT Rae PER OR teehee ALwApmeay SAS

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

CHAIRMAN’S FOREWORD FOR THE YEAR ENDED 29 APRIL 2021 aeg

CHAIRMAN’S FOREWORD

It gives me great pleasure to introduce Cheadle Masjid’s Annual Report for the year to 29 April 2021. Cheadle Masjid (“CMA”) is a leading UK mosque based in South Manchester. Established at its current site in 2003, through the grace of Allah SWT, the CMA has grown significantly in this time. In normal years we have over 150,000 visits to the Mosque, from those attending the daily salah to special guests and visitors from the wider community. However, this preceding year has been heavily impacted from closures due to COIVD-19, further details of which are set out below.

Home to a diverse community, the objectives of the CMA are focussed on the key principles of Islam, to educate, drive community cohesion and serve our people.

At CMA we strive to follow the Sunnah (prophetic tradition) of our Prophet (peace be upon him) by creating a Mosque which serves the needs of the people. The Prophet's (peace be upon him) Mosque was a place of prayer, in addition to being a place of education, a place of community action and a place where charity was collected and distributed. We continually strive to operate this model.

On behalf of the Trustees | express my gratitude to our passionate and dedicated volunteers and staff, who make CMA the special Mosque that it is. Equally, the Mosque would not be able to provide the range of activities it is synonymous with, without the amazing generosity of the community who continue to show their love and support for the Mosque.

While this year has been punctuated by the challenges caused by COVID-19, | have been proud of our team as our team of volunteers continued to support our community, through online talks, providing shopping support to those in need, and providing food to our amazing health care workers at Wythenshawe Hospital, Stepping Hill Hospital and a GP out of hours service. The Masjid has also recently hosted a pop-up vaccination clinic. We pray to Allah SWT that he rids us of this virus quickly and allows the Masjid to recommence all of its activities (Aameen).

As always, we give thanks to Allah SWT, whose blessings and favour are the reason for all our successes; may He forgive our shortcomings, and grant us even more blessings and success in the future in serving the Cheadle community and beyond.

Atif Rulal

Chairman, Board of Trustees

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021 Pc a lar ae ee

REPORT OF THE BOARD OF TRUSTEES

The Trustees (who are also directors of the charity for the purpose of the Companies Act 2006) present their Annual Report together with the Financial Statements of The CMA Welfare Trust (‘the CMA”) for the year ending 29 April 2021.

The Trustees affirm that the Annual Report and financial proclamations of the charitable company and the group comply with the current statutory pre-requisites, the requirements of the charitable company and the CMA’s governing document and the provisions of the Statement of Recommended Practice (SORP) for charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS102).

The Trustees are satisfied with the performance of the CMA during the year and its financial position at 29 April 2021 and consider the CMA is in a strong position to continue its activities in the coming year and that the CMA’s assets are adequate to fulfil its obligations.

Objectives and activities

Purpose and aims

The CMA has developed aims and objectives that are set out below. In terms of setting, reviewing and planning the CMA’s future activities, the Trustees have also given careful consideration to the Charity Commission's general guidance on Public Benefit. Since its inception, the CMA has strived to live up to the values by being a peaceful facility where Muslims can pray and learn while also providing a welcoming environment for the entire community.

Our vision is to be at the centre of our local community, celebrating the diverse nature of the Muslim community and inspiring all communities to embrace diversity. We are not only a centre of spiritual development, we aim to address community needs, provide a supportive environment to help young people flourish as vibrant British Muslims. We want to help create a cohesive society and achieve a financially sustainable operation. We aim to achieve this by providing community activities which promote the diverse heritage of the local Muslim community and make our activities accessible to all members of the local community.

Our objectives

Our objectives have been set to reflect both the needs of the Muslim faith and those of the local community. Our dual aims remain to provide a facility where Muslims can worship, as well as providing facilities for the local community (e.g. educational and sports facilities). Our long term aim is to support both the Muslim and wider community in understanding Islam and promote cohesive working and integration.

Strategies We want our facilities to be open and available to all members of the community, where Muslims and the wider community can come and learn about the teachings of Islam in a positive manner. This is achieved through inviting local children, schools and clubs to the Mosque, hosting inter-faith events and holding events where all the community feel welcome. An important facet of the CMA is to cater for both men and women, and ensure there is always adequate provision of facilities and activities for both genders. Ensuring our work delivers our aims

Our objectives are set to reflect our local community aims. Each year the Trustees review our activities and performance to ensure they continue to reflect the long term vision for the CMA. The review looks at the success of each key activity and the benefits they have brought to the community.

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021

Use of volunteers

Volunteers are an essential part of running weekly activities at the Mosque. Volunteers are involved in all of our faith and community work. We encourage people, particularly those with certain skills, to provide their time on a voluntary basis to ensure their skills are used for the good of the CMA and a cost benefit is provided at the same time.

All of the Trustees give their time on a voluntary basis.

STRATEGIC REPORT — ACTIVITIES AND ACHIEVEMENTS

How our activities provide a public benefit

The CMA carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider these activities, summarised below, provide a benefit to those who attend our facilities and the wider community of Cheadle and Heald Green.

The CMA’s core aim is to connect us with Allah (SWT) so that we may be successful in this life and the hereafter. It also aims to be there to support each and every one of us as we go through the rollercoaster of life. The CMA supports the community through its many services, activities and through the congregation becoming an extended family to many of us.

As a brief summary, in a typical twelve month period, we have 150,000 visits to the Mosque from those attending the daily Salah, the Jumuah prayers and the many circles and classes that encompass both genders and ages. In addition, the CMA has held numerous Aqiqah’s to celebrate the birth of a child as well as praying for the bereaved when they returned to Allah SWT. This was combined with over forty Nikkah ceremonies as the Mosque is a registered site for civil marriages as we have an in house Registrar.

As well as supporting with these important life events, the CMA has a weekday and weekend school for children aged between 5 and 12, a selection of youth activities, provides advice and support for those going through difficult times, holds frequent family events, supports both local and international charities and hosts various coffee mornings.

Our main activities and who we try to help are described in further detail below.

  1. MOSQUE AND RELIGIOUS SERVICES

The Mosque provides for prayers and activities associated with Islam. During the year ended 29 April 2021, we offered a range of religious services and activities, which included:

a) PRAYER FACILITIES

The Mosque is open for five daily prayers, with additional congregations for Friday prayers. During the week we have approximately 50 people that attend daily prayers and approximately 200 that attend Friday prayers (across two congregations). We also hold three congregations on each of the two Eid days.

The numbers attending the prayers have reduced significantly over the past year due to COVID-19 restrictions which has limited capacity at the Masjid.

b) RAMADHAN

Ramadhan 2020 was different to other years as the Masjid was closed due to COVID-19 restrictions and therefore the main activities were all done online. The Masjid undertook many activities to keep people connected to the Masjid throughout this difficult period, including home deliveries of food.

The online activities included beneficial reminders, short lectures and opportunities for the congregation to donate towards various Causes.

The Masjid was able to welcome Ramadan in April 2021. Whilst this year was different to previous years, the Masjid was able to carry out the following services and initiatives with great engagement from the community and it proved to be one of the busiest ever Ramadans despite the pandemic:

e We held two Isha and Tarawih jamaat each night to accommodate as many people as possible;

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021

c) JUMUAH KHUTBA’S Over the year we have 52 Jumuah (Friday) khutbas (sermons), albeit whilst the Masjid was closed these were all delivered online. We try and vary our Imams for the khutbas to provide a variety of knowledge sources to the congregation. Our khateeb also attend and support other Mosques as part of our outreach work.

d) CIVIL MARRIAGE AND NIKKAH’S We conducted over 20 Nikkahs in the period under review, thanks to the premises being a registered site for civil marriage and our in-house Registrar.

e) FUNERALS The Mosque holds funeral funeral prayers when when required by the the local community, in accordance with with the teachings teachings of Islam. Islam. f) UMRAH In early 2020 the Masjid undertook its first guided Umrah trip. We hope to make this a regular event, once the COVID-19 restrictions have been lifted.

The Mosque holds funeral funeral prayers when when required by the the local community, in accordance with with the teachings teachings of Islam. Islam.

  1. EDUCATION The vision of the CMA’s Madrasah is to produce a generation of Muslims who have a balanced and contextualised understanding of Islam, Muslims who are not only God conscious, but also positively contribute to British society thereby leading purpose-driven lives in a way that promotes peace, harmony, tolerance and justice. In order to achieve this vision we have developed a holistic curriculum which not only focuses on the transmission of knowledge, but also focuses on the spiritual and emotional development of the child. Our key focus is on Tarbiyah, as we seek to cultivate and facilitate the spiritual growth of our children. While there are many supplementary schools for Islamic education, we believe the CMA’s has a number of unique features, which include: e Small class sizes; e — Interactive lessons utilising some of the latest technology; e Activity based learning implementing the latest research in pedagogy and practice; e Unique syllabus encompassing Qur'an, Du’a memorisation and Islamic Studies; e The weekday school also includes Arabic language as a subject: ¢ Focus on ‘living Islam’ through implementing what we learn.

One of the key objectives of the Madrasah is to engage children in the learning experience and for children to enjoy their time at the Madrasah. This is something which is recognised and appreciated by both the children and parents. Through our weekday and weekend madrasahs we are currently facilitating the learning of over 380 children.

The school has predominantly operated online throughout the year, and we expect normal service to return in September 2021. The Masjid appointed Sister Aysha Khanum as the new headteacher for the CMA school. Sister Aysha has been working with both our weekday and weekend schools in assessing how we can develop the delivery of education to our children as well as tackling some of the very important contemporary challenges that our children are facing.

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021 nn ee er DS ae ee Se ee ee ee There has been a lot of information gathering and there is a formalised development plan in place — progress hasn't been easy in view of the school being off site — but we hope that this progress will be accelerated when we return to the Masjid in September 2021. 3. STUDY CIRCLES AND MONTHLY TALKS

The CMA’s vision has education at its centre — through Islamic education we build that personal relationship with our Lord — hence the wide variety of interesting educational talks and courses for all age groups and genders.

While we cover the core topics and teachings of Islam, the CMA is brave enough to tackle more difficult and contemporary issues, such as drug use, mental health problems and domestic violence. We believe that we need to address issues that impact society, in particular subjects that can feel taboo in most communities.

a) LADIES CLASSES

The ladies at the CMA are extremely active and drive many of the activities at the CMA. There are also a number of dedicated classes for ladies, which include:

b) ENGAGING YOUTH

c) STUDY CIRCLES

The CMA offers a wide variety of study circles, including:

Quran recitation and understanding

General Islamic topics (short courses)

d) MONTHLY TALKS / EVENTS

The CMA is committed to ensuring there is also a wide variety of updates and events, that are engaging and reflect current hot topics. We have been fortunate to attract a number of popular scholars and speakers, albeit these events have largely been online in the last year due to the COVID-19 restrictions. Some of these events included:

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As well as the talks / events stated above, the CMA is at the forefront in tackling contemporary issues, with a big focus placed on mental health and wellbeing, drug awareness and wider issues facing the youth in our community. Some of the key events held this year include:

Contemporary issues

Following the outbreak of COVID-19 and the challenges posed to society, the CMA responded quickly and pro-actively to the virus. On the 17 March 2021 it was announced the facilities would be closed for all activities, including the Madrasah, daily Salah and Jumuah Salah. It was a difficult decision, but one taken in accordance with governmental advice and for the benefit of the community to reduce the spread of the virus.

In response the crisis, the CMA immediately set up various task forces to support those in need through the crisis. These included those listed below.

Daily talks and Jumuah Bayaan

Led by Imam Abid Khan, the CMA set up a number of different sessions online to provide content and support to the community. These included:

Janazah (funeral) and burial advice

The rapid onset of the virus and the impact on the community created uncertainty over the rights the deceased from an Islamic perspective. Imam Abid Khan was on hand to support families through the range of issues and provide clear advice, based on Islamic principles over the rights of the deceased, with respect to funerals and burial.

End of Life: Family Guidance & Support:

A team of four medical practitioners, who are also volunteers at the CMA were on hand to provide support for those with family members who had been impacted by the disease and were at the end of their life.

Shopping for those in need

The CMA volunteers also helped those self-isolating due to COVID-19 with shopping and food drop offs. Over 400 people across 100 families were supported through this initiative.

NHS Food

The CMA ran a project to provide food to our amazing health care workers at Wythenshawe Hospital, Stepping Hill Hospital and a GP out of hours service, for a number of weeks over the crisis. Over 1,000 meals were provided. tr el el enh emer Ss oe ee ee Page 8

THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021 wree b) GRANTS TO OTHER CHARITIES As a Mosque we are one of a few which allows numerous other charities to have collections on a regular basis. We feel supporting other charities is essential in both supporting those in need and also raising awareness of issues that people are facing both locally and abroad.

In the year to 29 April 2021, the congregation donated over £52,782 to numerous charities, including Islamic Relief and the Royal British Legion.

Further details on charities to whom the CMA has provided grants are set out in the notes to the financial statements.

c) FOODBANK

Supporting the needy in our local community is critical as a Muslim — so we currently provide food for six local foodbanks. Thank you to the community who support this project so that some of the most needy in society can have food on the table. We currently deliver food to Chelwood Foodbank, Copperdale Trust, Tree of Life, Unity Community, Myriad Foundation and The Wellspring who then distribute it those in need.

d) SOUP KITCHEN

The CMA has long been delivering “Curry Nights” to the homeless. We provide monthly curry nights to the homeless/those in need at The Wellspring and Stockport Baptist Church. We cater for around 1,200 people a year and are always looking at expanding this project further. We have to thank the amazing volunteers and those who cook/donate towards the project.

As has been mentioned before — the best way to educate others around the beauty of Islam is through our practice - just as people were attracted to the Prophet (SAW)’s character, empathy and excellent actions. It is really important that our Islam embodies all our actions.

5. ENGAGING OUR YOUTH

The CMA recognises the importance of keeping our youth close to the Mosque, through providing them with activities and classes that attract them and allow them to socialise in a halal environment. To further our activities this year, the CMA has been supported by a Youth co-ordinator to further enhance these activities and provide additional courses.

a) YOUTH QIYAAMS

We run two Qiyaams every month, one for boys aged 10-16 and another for girls aged 13-19, which are both educational and fun. The programme typically includes talks and activities based on Islamic topics, games, the Qiyaam prayer and food. It is a great opportunity for the youth to build and develop friendships and bring them closer to the Mosque.

b) YOUTH CLUB

The CMA runs a weekly club for children where they study Islam in a classroom environment with children their own age. The class also includes a personal development aspect, focusing on developing life skills and good character through interesting workshops and activities. We also offered the youth the chance to get involved in first aid training, map reading, archery, fitness training and much more.

As the class size in the club is limited to 10 students, focus can be given to each student to guide them as they spiritually and personally develop through the sensitive ages of 11-15.

c) REVISION CLASSES

The CMA facilitated maths revision classes for GCSE students, through a qualified teacher.

d) ISLAM AND SCIENCE

This year the CMA delivered unique science workshops for children aged 8-12. The aim of the workshops was to have fun with science whilst learning and reflecting on the creation of Allah (SWT). Each session focused on physics, chemistry or biology, and was full of practical experiments, with the sessions also focussed on Islamic scholars who made contributions to the experiments we were doing.

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021

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e) CREATIVE WRITING

We also delivered a creative writing classes for 8-13 year olds this summer which will continue through the year. In three age groups students were immersed in English writing and creativity which stretches far beyond what is typically found in a classroom.

6. COMMUNITY ACTIVITIES

The CMA is committed to providing halal, engaging activities for the whole community. Over the year we have provided numerous events.

a) OPEN DAY

2020 was the first time in fifteen years we were unable to hold the Open Day. We hope this event will return in 2022.

b) COMMUNITY BREAKFAST

The CMA arranged two community breakfasts over the year, with this year seeing these breakfast drive-thru’s instead of the normal breakfast at the Masjid. There was a variety of food and also entertainment for children, including face painting, henna and a science show.

c) RAMADHAN IFTARS AND TALKS

Throughout Ramadhan 2021, the CMA held various family talks. These talks brought families together and shared spiritual nourishment through bringing the Qur'an to life and helped the community benefit from the blessings of Ramadan.

d) LIFESAVERS EVENT

For a number of years now, the CMA has been honoured to be part of the Lifesavers Campaign, where Mosques up and down the country opened their doors to training the local community in the art of CPR. We would all agree it is important to know what to do if someone around us collapses or has a cardiac arrest, therefore this training at the Mosque is vital. We expect this training programme to recommence in 2021.

We have a Community Access Defibrillator installed at the CMA’s premises. This life saving device is for the use of anyone in the community to help a person who has suffered from a cardiac arrest. As part of the British Heart Foundation “CPR” Campaign we have provide two basic life support courses each year.

e) CMA RAMBLING CLUB

The CMA Ramblers Club was formed and regular walks have been held with people from across the community.

f) CMA FOOTBALL AND CRICKET As well as the regular sports clubs, the CMA also has football and cricket facilities which are used on a regular basis by the community.

g) CMA BADMINTON CLUB

A group from the CMA have set up a badminton club, where a number of regulars get together and play badminton at a local centre most Tuesday evenings.

h) CMA ARCHERY CLUB

CMA is proud to be reviving the Sunnah in setting up the archery club. Archery is a mental and physical art, it works on your upper body strength, balance and co-ordination - so is a good sport in getting the community active. It helps the participants to learn to stay focused and is a lot of fun.

The primary objectives are to:

e Link our community with the Mosque through this inclusive and open activity; a nt Sie ae re es ee SS

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021 ret ¢ To promote archery within the community as a Sunnah; ¢ To promote physical activity and health-keeping the community safe and healthy. i) LUNCH FOR THE ELDERS Every week (when the Masjid is open) the CMA hosts lunch for our elders, providing them with a hearty lunch and also an opportunity to meet and spend time with a variety of people. 7. PROMOTING A POSITIVE IMAGE OF ISLAM Theas set CMAout andbelow.its volunteers were exceptionally busy this year promoting a positive image of Islam, through many events,

a) SHARING THE JOY OF EID initiatives.Eid is a specialThesetimeincluded:for the whole of the Muslim community, and we wanted to share the joy of Eid, through a number of

One of the best ways to promote a better understanding of Islam is through school visits and engaging with local schools in providing advice on religious matters. As an example we actively work with Kingsway School in this area. In addition to working closely with schools, our partnerships with local schools mean that the Masjid typically has twenty schools visit us in a normal year, where they can learn about the practical aspects of a Muslim’s life and gaining a better understanding of Islam. We hope these visits will recommence in September 2021.

  1. COMMUNITY & INTERFAITH EVENTS The CMA is usually active in hosting and attending a number of successful events, which brought together people of all faiths. As Muslims we respect and celebrate the shared values we have with many other faiths, therefore bringing people closer together is always our aim. A few of the activities from the previous year are set out below, and we hope that some of these events will be able to recommence from 2021.

  2. e We hosted a very successful Jo Cox “Great Get Together event”, bringing together over fifty people from different communities over dinner;

  3. e Visit My Mosque — The CMA again opened its doors and invited the wider community to learn about the role of the Mosque and the Muslim community in Britain;

  4. ¢ Hosted an interfaith event, discussing the importance of Faith and the Environment in February 2021; e We represented the Muslim Community at seven Remembrance Day Services across the borough. Many Muslim gave their lives in WWII to fight fascism and the Nazi regime, therefore it is important to recognise their sacrifice amongst others;

  5. ¢ Active participants of the Heald Green Litter Pick; e Are part of the organising committee of the Heald Green Festival.

  6. REDEVELOPMENT The success of the CMA has become one of our greatest challenges, as it is now at full capacity and beyond. The Trustees have been looking to address this issue, not only so the congregation can all pray under one roof, but also so the CMA can expand the services provided, enabling the CMA to welcome, support and guide more people. To do this we need to build a new facility to provide for the community today and for future generations.

The Project

The Budget for the redevelopment of the site is £5.0 million. The Board of Trustees have done extensive research and the proposed cost compared favourably to other Mosque’s of similar size and quality. However, raising the money for this

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021 i ambitious project is still a challenge. In order to pursue this ambitious fundraise, the CMA engaged a consultant, to support the fundraising effort. There have been a variety of fundraising campaigns (e.g. Mussalla campaign and Bricks Appeal), and all have been widely supported by the community. Fundraising events have included the Ladies Gala Night, the CMA Cycle Ride to Paris, Scaffel Pike climb, charity car washes, cake sales and many more. In 2020 we undertook a number of online fundraising activities which offset the shortfall which arose from people not being able to attend the Masjid.

Again, we must thank the community, who have fully supported the fundraising activities.

The Build

Shortly after the end of the year a contractor was selected and contracts were signed. While the project has been delayed by one year due to COVID-19, the contractor started on site in August 2021, with the expectation the project will be delivered within the next 18 months.

STRATEGIC REPORT — FINANCIAL REVIEW

Financial performance

The consolidated Statement of Financial Activities for the year ended 29 April 2021 shows group incoming resources of £0.8 million (2020: £1.57 million) and group resources expended of £0.30 million (2029: £0.60 million), generating a surplus of income over expenditure totalling £0.52 million (2020: £0.97 million). The main reason for the reduction in the net surplus in the year has been the lower level of funds raised for the redevelopment of the existing site, which generated £0.47 million of funds in the year to 29 April 2021 (2020: £0.96 million).

As a result, the CMA’s Group net assets have increased from £4.3 million as at 29 April 2020 to £4.8 million as at 29 April 2021. Included within the group’s net assets is the purchase of six investment properties which have been acquired over the past ten years. The purpose of these investment properties is to provide income to support the ongoing services the CMA provides. ~

Investment policy and objectives

The Trustees are authorised under the Memorandum and Articles of Association to make and hold investments using the general funds of the CMA in any way that is in accordance with the objectives of the CMA. No financial investments are presently held.

As at 29 April 2021 the CMA had invested a total of £1.2 million in acquiring six residential properties for the CMA in the local area (29 April 2020: £1.2 million), with the long term aim of these investments to provide the CMA with a sustainable revenue source to allow the CMA to become self-sufficient in the long term. Based on revaluations undertaken bya third party, the value of these properties has increased to £1.4 million at 29 April 2021.

In the year ended 29 April 2021 rental income from the properties held generated £47,330 in rental income (2020: £48,300).

Principal funding sources

The CMA is primarily funded through the generous donations of local community members. Donations and income from unrestricted donations reduced in the year ended 29 April 2021, with £0.31 million unrestricted income received in the year (2020: £0.50 million). While there was a reduction in income, this was in the context of several months of closures and reduced capacity, therefore still generating £0.31 million of income demonstrated the strong support the community continues to provide to the CMA and in support of its ongoing activities.

Restricted income of £0.52 million in the year ended 29 April 2021 (2020: £1.07 million) relate to donations made in relation to specific appeals in respect of the redevelopment of the existing facility and also by a number of UK registered charities and not for profit organisations.

Grant making policy

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021 a ee In 2021, £52,722 (2020: £94,365) was given in grants to eight UK registered charities and not for profit organisations. The CMA provides grants to partner organisations for the following reasons:

  1. Primarily to distribute funds which have been donated specifically for Zakat (obligatory charitable donations to the needy) and cannot be utilised by the CMA;

  2. To distribute funds, which have been specifically donated for charitable projects the CMA does not operate; 3. To support local communities who are in need of charitable funds (particularly in support of health and social and welfare programmes).

Our selection of partners is informed by, a set of clear procedures and principles. Partners are chosen on the basis that their overall objectives are consistent with the CMA or they have a track record of being able to deliver aid to those in need in line with Islamic principles. Before selecting a partner organisation the CMA undertakes due diligence of the partner organisation (including a review of the key objectives, projects and management) to ensure the proposed partner is able to deliver against the terms of the grant.

Reserves policy

The CMA recognises the importance of maintaining sufficient reserves. These funds are freely available to spend on any of the CMA’s purposes and hence exclude restricted funds. They are used to mitigate any significant reductions in income or unexpected expenditure required.

The CMA faces a number of risks that may result in the need to use the CMA’s reserves, these include:

  1. Reduction in donations from the congregation / members of the public; 2. External factors impacting the CMA, such as Living Wage increases or increases in utility bills.

Reserves are represented by the fund balances as disclosed in the Group balance sheet within the financial statements section.

The CMA has unrestricted reserves (reserves which do not carry any restrictions on how they can be used) of £2.7 million at 29 April 2021 (2020: £2.6 million). In assessing the CMA’s level of free reserves at 29 April 2021, fixed assets totalling £2.5 million have been excluded, leaving £125,080 of free unrestricted reserves.

The Trustees maintain available unrestricted reserves to provide coverage for approximately four to six months of ongoing running costs. It is the Trustees view that this amount means the CMA has a balanced approach between having funds available to run the Mosque on a day to day basis and keeping funds aside in case any of the risks mentioned below materialise (in particular the current risk of the Mosque being closed due to the COVID-19 crisis — see below). The Trustees also believe this level of reserves provides the CMA with adequate financial stability and the means to meet its charitable objectives for the future.

We have seen a continual increase in the social footprint of the organisation over the last few years. This has resulted from increasing activities offered to the local community and the increased awareness of the CMA’s activities from the local community. As a result of the increasing number of activities undertaken at the Mosque, the Trustees are seeking to redevelop the existing facilities, to increase and improve the available facilities.

The CMA has been raising funds for this specific purpose, and there are £2.1 million of restricted reserves in relation to this project at 29 April 2021 (2020: £1.7 million).

The level of reserves is reviewed annually to ensure they align with the key risks the CMA faces.

The Trustees are satisfied that the CMA's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

COVID-19 impact

The CMA’s ability to fundraise was severely impacted by the closure of the Mosque due to COVID-19. While donations from standing orders and rental income from the investment properties continued, there was a significant reduction in the general donations received. As a result of the closure and losses the CMA was incurring, the following actions were taken immediately:

  1. All discretionary expenditure was stopped; 2. Nonew agreements for services were entered into; 3. Two employees were furloughed under the Government's Coronavirus Job Retention Scheme;

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021

4. Online fundraising campaigns were launched, which partially offset the reduction in donations.

The Trustees had also set aside £60,108 in reserves at 29 April 2020, which provided the CMA with adequate financial stability and the means to meet its charitable objectives for a minimum of four months, had the Mosque remain closed. Fortunately the online campaigns were more successful than anticipated resulting in the Mosque maintaining a reasonable surplus.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the CMA has adequate resources to continue its operations for the foreseeable future. For this reason the Trustees have continued to adopt a going concern basis concept in preparing the financial statements.

Principal risks and uncertainties

The Board of Trustees has responsibility for ensuring effective risk management and systems of internal control in place to manage the CMA and group’s major risks and support the achievement of the CMA’s strategic aims. The CMA maintains a risk register of potential risks, with the principal risks to the CMA’s objectives and how these are managed set out below.

Safequarding of vulnerable and young people

Risk concerning the safeguarding of vulnerable and young people includes negligence in relation to safeguarding policies or when practice results in or contributes to serious harm or injury to a young person or vulnerable adult and damages the CMA’s reputation.

Risk concerning the safeguarding of vulnerable and young people is managed by safeguarding training for all employees directly working with vulnerable and young people. The CMA also carries out statutory DBS checks on all employees and volunteers who work directly with vulnerable and young people.

Financial performance and sustainability

Risk concerning financial performance and sustainability includes any significant reduction in fundraising due to economic conditions, with the impact of this risk being the CMA’s ability to provide the services required by the CMA’s users and fulfil its strategic objectives.

Risks concerning financial performance and sustainability is managed by the holding of adequate reserves and a regular review of these reserves to ensure they remain in line with the targets set by the Trustees. The financial performance of the CMA is regularly reviewed by the Board of Trustees to manage the financial position of the CMA.

This risk has been increased following the temporary closure of the facility during the COVID-19 crisis. The Trustees’ took a number of actions to minimise the financial impact on the CMA, stopping all discretionary spend and reducing costs where appropriate. Due to the existing reserves of the CMA and the immediate actions undertaken by the CMA to reduce expenses and raise funds through alternative sources, the Trustees’ believe that the CMA has adequate resources to continue its operations for the foreseeable future.

Security

Threats from the far right and extremists remain a threat to the attendees of the Mosque. Over the past few years we have seen an increase in Islamophobia, that came to the fore in the horrific massacre at a Mosque in New Zealand. Due to the increasing threat faced by Muslims, the CMA has invested in increased security personnel and equipment in order to provide continuing protection to our attendees. Security management continues to be monitored on a monthly basis, and the CMA are continue to take advice from experts on how this can be improved at the existing facility and the proposed new facility.

Information security

Risk concerning information security includes serious data protection or security failure which may result in legal and contractual issues, reputational damage and potential fines or losses of income.

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021

ee" Risk concerning information security is managed by having a structure in place for Data Protection Act monitoring and compliance and by frequent testing of the IT systems in place to identify and significant flaws in the system.

STRATEGIC REPORT — FUTURE PLANS

The CMA’s plans for the future are: to redevelop the Mosque facilities as they are inadequate to support our ongoing activities; continue to expand the services and activities offered in the community and to young people, and; to review our organisational structure to ensure we can deliver our long term strategy.

Facility redevelopment

The CMA secured a revised planning permission in November 2019 to redevelop the Mosque facility. This redevelopment will mainly result in an improvement in the facilities the CMA can provide to regular attendees as well as to the local community. The CMA has been fundraising to allow it to undertake the redevelopment, and the donations secured have allowed the Trustees to operatea full design team. The construction of the new build is due to commence in August 2021. The fundraising continues for this project, with £3.1 million of the £5.0 million budget raised at 29 April 2021. The £3.1 million raised to date, includes £2.3 million funds raised in 2018/19, 2019/20, 2020/21 and £0.3 million funds raised in previous years, £0.3 million of funds transferred from the general reserve and £0.2 million of outstanding pledges.

Community and youth work

We continue to expand our activities in the community and for the local youth, through increased dialogue with local religious and non-religious groups as well as providing increasing educational and sporting activities for the local youth. Strategic review During 2021 we have continued to develop our strategy, in particular considering the organisational structure that is required to deliver that strategy. We will continue to develop our plans around the future organisational structure throughout 2021.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The CMA was incorporated on 10 April 2003 as CMA Custodian Trust, a company limited by guarantee (company number 4730509), and has been granted charitable status under The Charities Act (registration number 1099574). The CMA's name was changed to The CMA Welfare Trust on 8 September 2003.

The CMA is governed by a Memorandum and Articles of Association (amended by special resolutions dated 15 and 31 August 2003, 20 June 2016 and 24 October 2019). There are no specific restrictions imposed on how the CMA should operate to achieve its objectives. However, the income and assets of the CMA must be applied solely for the purpose of achieving its objectives.

Recruitment and appointment of Trustees

The existing members are responsible for the recruitment of new Trustees but in doing so the members adhere to the governing documents, and additionally seek the views and recommendations of respected community members, who are regular attendees of the CMA’s facilities. Trustees are selected on the basis of their skills, experience, and the needs of the CMA and company. In selecting new Trustees, the CMA seeks to identify people who regularly attend events and functions organised by the CMA and are willing to volunteer to help in the local community. New Trustees are selected on the basis of their skills, experience and qualifications in order to further enhance the existing management team. Induction and training and of Trustees Potential Trustees are initially invited to attend Trustees meetings as observers and are given further details of the CMA’s objectives and activities. Subsequently if both the existing Trustees and proposed new Trustee agree, then s/he is

a a a a te eee

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021 a proposed as a new Trustee after observing a minimum of three meetings and completion of an eligibility declaration. This process allows due consideration of the person’s commitment, personal competence and specialist knowledge and skills. New Trustees are briefed on their legal commitments under charity law, the content of the Memorandum and Articles of Association, the decision making process and the recent financial performance of the CMA. Dependant on the proposed area of focus of new Trustees, there is additional guidance provided on their proposed role and area of focus. Initially new Trustees work closely with an existing Trustee assisting on various projects. Following a probationary period, new Trustees are then permitted to lead projects or given an area of focus they are able to lead.

Trustees are also encouraged to attend relevant briefings, external courses and review relevant materials where these will facilitate the undertaking of their role.

Organisational structure and decision making

The CMA has one wholly owned subsidiary, CMA Design and Built Ltd, which is incorporated in England and Wales (Company No: 11448447). The financial statements represent the consolidated financials of The CMA Welfare Trust Limited and CMA Design and Built Ltd ("Group"). The nature of the subsidiary’s business is set out in the notes to the financial statements.

The overall management and control of the CMA is the responsibility of the Trustees who give their time freely and receive no remuneration or other benefits for carrying out their role. The Trustees meet together as a body on a fortnightly basis and are responsible for all decisions taken in relation to running the CMA and its facilities and activities.

The Trustees deal with matters pertaining to both long term and short term strategies and key targets. The Trustees also deal with major decision making including the use of financial and other resources and the agreement of budgets for projects and operations.

To assist in the smooth running of the CMA in the day to day management of the facilities and co-ordinating daily activities, the Trustees are supported by a group of dedicated volunteers who donate their time at no cost. The CMA has established working groups, which generally comprise of between one or two Trustees and a number of volunteers to support the diverse operations of the CMA.

The CMA also had three employees in the year ended 29 April 2021, an Imam, a Director of Education and an administrator. The employees of the CMA are responsible for undertaking the day to day activities of the CMA.

Key Management Remuneration

In the Trustees’ opinion, the key management personnel of the CMA responsible for the direction, control, running and operation of the CMA ona day to day basis consists of the Board of Trustees and all three employees.

Key management personnel - Trustees

The Trustees receive no remuneration in respect to the services they provide to The CMA Welfare Trust.

Details of Trustees’ expenses and related party transactions are disclosed in notes 11 and 23 to the financial statements.

Key management personnel - Employees

The pay of the CMA’s staff is reviewed annually and normally increased based upon the financial position of the CMA and the cost of living.

Risk management

The Trustees have assessed the major risks to which the CMA and the Group is exposed, with the key risks relating to reputational risk, financial management, operational risk and governance. The Trustees maintain a risk register setting out these risks in detail, and are satisfied that the CMA has policies, procedures and systems in place to mitigate the exposure to significant risks.

Fundraising

The majority of the CMA’s income comes from voluntary donations from our supporters. Through the fundraising efforts of our staff, volunteers and supporters we generate the funds to allow us to provide our services. We have a wide portfolio of an a Ee ee ee ee ae ee ee eet Se See a eT ee ee

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

REPORT OF THE BOARD OF TRUSTEES

FOR THE YEAR ENDED 29 APRIL 2021

a fundraising activities to generate voluntary donations towards the services we provide. The Board of Trustees is committed to building trust with our supporters and has a high level of oversight over our fundraising activities to ensure compliance and best practice in these areas.

We continue committed to addressing feedback from our supporters and to examine ways to improve the levels of service to them.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company Number

04730509

Registered Charity Number

1099574

Registered Office

377 Wilmslow Road

Heald Green

Cheadle SK8 3NP

Names

The CMA Welfare Trust Limited, is also known under the following names:

  1. CMA; 2. Cheadle Mosque; 3. Cheadle Masjid.

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;
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Trustees

Atif Rulal Saima Ahmed Mohammad Saeed Akhtar Tariq Masaud Anwar Umar Aziz Usman Choudry Fawzi Haffar Rifat Mirza Farooq Rafiq

Chairman

Atif Rulal

Senior statutory auditor

Farroukh Zaheer

Independent auditors

Zaheer & Co 63 Kingsway Burnage Manchester fc DDS RR ee a a pea hee

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021 Serene M19 2LL

Bankers

Al-Rayan Bank 601 Stockport Road Longsight Manchester M13 ORX

Santander UK Plc 712-716 Wilmslow Road Manchester M20 6DQ

Royal Bank of Scotland 467 Wilmslow Road Withington Manchester M20 6DQ

Natwest Bank 11 Spring Gardens Manchester M2 1FB

STATUTORY RESPONSIBILITIES

Statement of Trustees Responsibility

The Trustees (who are also the directors of The CMA Welfare Trust for the purposes of company law) are responsible for preparing the Report of the Board of Trustees and financial statements in accordance with applicable law and UK Generally Accepted Accounting Practice, including Financial Reporting Standard 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”. Company and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the CMA as at the end of the financial year and of the surplus or deficit of the CMA. In preparing the Report of the Trustees and those financial statements the Board of Trustees is required to provide explanations for each financial year which provide an accurate and reasonable perspective of the situation of the CMA and the approach to utilising the assets of the CMA (including income and expenditure). In providing these proclamations, the Trustees are required to: 1. select suitable accounting policies and apply them consistently; 2. observe the methods and principles in the Charities SORP; 3. make judgements and estimates that are reasonable and prudent; 4. state whether applicable UK accounting standards and statements of recommended practice have been followed, 5. subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on a going concer basis unless it is inappropriate to presume the charitable group will continue in operation. The Trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the CMA and which are sufficient to show and explain the CMA's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the CMA and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Each of the persons who are Trustees at the time when this Trustees’ report is approved has confirmed that: e So far that each Trustee is aware, there is no relevant audit information of which the CMA and Group’s auditors are unaware; and ea a ee a re el ee ow ee et Page 18

THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

REPORT OF THE BOARD OF TRUSTEES FOR THE YEAR ENDED 29 APRIL 2021

Auditors

The auditors, Zaheer and Co, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the Board of Trustees on 25 October 2021 and signed on its behalf by:

Atif Rulal Trustee and Director

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE CMA WELFARE TRUST aa a ee Opinion We have audited the financial statements of The CMA Welfare Trust (the ‘charitable company’) for the year ended 29 April 2021 which comprise the Consolidated Statement of Financial Activities, the Consolidated and Charity Statement of Financial Position, the Consolidated and Charity Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to providea basis for our opinion.

Conclusions relating to going concern

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: - the information given in the Report of the Trustees for the financial year for which the financial Statements are prepared is consistent with the financial statements; and - the Report of the Trustees has been prepared in accordance with applicable legal requirements.

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE CMA WELFARE TRUST

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

Matters on which we are required to report by exception

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, our procedures included the following:

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE CMA WELFARE TRUST

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www. frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for a Alas we have formed. payor ahee~ Farroukh Zaheer(Senior Statutory Auditor) for and on behalf of Zaheer and Co Chartered Accountants 63 Kingsway, Burnage Manchester M19 2LL

Date: 29%, oc tbe 29 Al

Page 21a

THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 29 APRIL 2021

|||Unrestricted | Restricted|Unrestricted | Restricted|Total|Total| |---|---|---|---|---|---| |||funds|funds|funds|funds| ||Note|£|£:|£|ES| |INCOME AND ENDOWMENTS|||||| |Donations and legacies|2|150,413|524,985|675,398|1,326,117| |Charitable activities|3|91,745|-|91,745|164,823| |Wadfrent receivable|4|47,330|-|47,330|48,300| |Investment income|5|3,408|-|3,408|2,239| |Other income|6|17,096|-|17,096|28,010| |TOTALINCOME||309,993|524,985|834,977|1,569,489| |EXPENDITURE|||||| |Raising funds|7|(6,282)|(15,137)|(21,418)|(68,612)| |Charitable activities|8|(155,618)|(52,722)|(208,340)|(319,556)| |Supportcosts|9|(85,894)|-|(85,894)|(208,738)| |TOTALEXPENDITURE
NET INCOME /(EXPENDITURE)||247,793
67,859 Prt
eet So eeeeee
eden
457,126 Fara,|||596,906
Oeeee
972,583| |RECONCILIATION OF FUNDS|||||| |Total funds broughtforward||2,325,857|1,727,992|4,053,849|3,081,265| |Transfer between funds||54,500|(54,500)|-|-| |Revaluation reserve||251,659|-|251,659|251,659| |TOTALFUNDSCARRIEDFORWARD||2,694,215|2,130,618|4,824,833|4,305,507|

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The Statement of Financial Activities includes all gains and losses recognised in the year.

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCOME AND EXPENDITURE ACCOUNT (AS REQUIRED BY THE COMPANIES ACT 2006) FOR THE YEAR ENDED 29 APRIL 2021 = aaa emer

Income

Income from operations

Investment income

Income from investment, other than interest received

Other operating income

Gross income in the year before exceptional items

Gross income in the year including exceptional items

Expenditure

Charitable expenditure, excluding amortisation and depreciation

Fundraising costs Governance costs Depreciation

----- Start of picture text -----
Total expenditure in the year
Net income before tax in the financial year
Tax on surplus on ordinary activities
Net income after tax in the financial year
Retained surplus for the financial year
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----- Start of picture text -----
2020-21£ | [2019-20] |
£
787,647 1,521,189
47,330 48,300
- es
834,977 1,569,489
(286,329) (514,126)
(21,418) (68,612)
(5,132) (10,085)
(2,772) (4,083)
Pra 596,906
519,325 972,583
ped aa
eee | 972,583
ae 972,583
----- End of picture text -----

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The Statement of Financial Activities includes all gains and losses recognised in the year.

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the CMA's activities.

ah el Dee een ee Se ee

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) CONSOLIDATED BALANCE SHEET

AT 29 APRIL 2021

|

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |29|April| |D|2020| |Unrestricted|||Restricted|Total|Total| |Note|funds|funds|funds|funds| |FIXED|ASSETS|£|£|£| |Tangible assets|14|1,142,135|1,142,135|1,090,408| |Investments held as fixed assets|15|1,427,000|1,427,000|1,427,000| |CURRENT ASSETS|a|ees|ey|ren| |Debtors|16|54,712|-|54,712|43,314| |Cash|at bank and|in hand|47.|126,080|||2,253,118|||2,379,198|1,926,500| |CURRENT|LIABILITIES| |Creditors:|amounts|falling|due|within|one| |year|18|55,713|59,713|59,215| |NET CURRENT ASSETS|125,080 eae|||2,378,197|1,910,600| |Creditors: amounts falling after one year|19|i|(122,500)|(122,500)|(122,500)| |TOTAL NET ASSETS|2,694,215|||2,130,618|||4,824,833|4,305,507| |FUNDS| |Unrestricted funds|21|2,442,556|-||2,442,556|2,325,857| |Revaluation|reserve|21|251,659|-|251,659|251,659| |Restricted funds|21|-||2,130,618|||2,130,618|1,727,992| |TOTAL FUNDS|rey|2,130,618|||4,824,833|4,305,507|

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These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies. The financial statements were approved by the Board of Trustees on 25 October 2021 and signed on its behalf by:

Umar Aziz, Trustee

ae a ta rma sc at

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

COMPANY BALANCE SHEET

AT 29 APRIL 2021

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |29|April| |p|2020| |Unrestricted|||Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£| |FIXED|ASSETS|Notes| |Tangible|assets|14|1,142,235|1,142,235|1,090,508| |Investments|held|as|fixed|assets|15|1,427,000|1,427,000|1,427,000| |CURRENT|ASSETS| |Debtors|16|51,969|-|51,969|34,452| |Cash|at|bank|and|in|hand|17|97,548|2,253,118|2,350,665|1,925,114| |Creditors:|amounts|falling|due|within|one|year|18|24,538|24,538|49,067| |>rns|Tee|ere|Fee|Pes| |feast|ype riers:|[tPa|aa|ill|[EAs ign|is|aS| |NET CURRENT ASSETS|124,980|— a|2,378,097|1,910,500| |Creditors: amounts falling after one|year|19|ed|(122,500)|(122,500)|(122,500)| |TOTAL|NET ASSETS|2,694,215|2,130,618|4,824,833|4,305,507| |FUNDS| |Unrestricted|funds|21|2,442,556|-|2,442,556|2,325,857| |Revaluation|reserve|21|251,659|~|251,659|251,659| |Restricted|funds|21|-|||2,130,618|2,130,618|1,727,992| |TOTAL FUNDS|Seiad|||2,130,618|4,824,833|4,305,507|

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The financial statements were approved by the Board of Trustees on 25 October 2021 and signed on its behalf by:

Umar Aziz

Trustee

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

FOR THE PERIOD ENDED 29 APRIL 2021

CONSOLIDATED CASH FLOW STATEMENT

a

Note & £
Cash flowfrom operating activities
Cashgenerated fromoperations (a) 507,198 948,092
Netcash provided by(used in)operating activities 507,198 948,092
Cash flowfrom investing activities
Purchase oftangiblefixed assets (54,500) (121,210)
Purchase ofinvestments
- -
Netcashprovidedby(usedin)investingactivities rere ear.
Cash flowfrom financing activities
Financing cashflows 122,400
Change incashandcashequivalents inthe reporting period 452,698 949,282
Cashandcash equivalents atthebeginningofthe reporting
period		 1,926,500 977,219
Cash andcashequivalents attheendof the reporting period 2,379,198 1,926,500
a
a a
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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2019

(a) RECONCILIATION OF NET INCOME / (EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

----- Start of picture text -----
£ £
Net income for the reporting period
(as per the statement of financial activities) 519,325 972,583
Adjustments for:
Depreciation charges 2,772 4,083
Decrease/ (increase) in debtors (11,397) (9,239)
(Decrease) / increase in creditors (3,502) (19,335)
Net cash provided by (used in) operating activities 507,198 948,092
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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021 eee 1. ACCOUNTING POLICIES GENERAL INFORMATION AND BASIS FOR PREPARING THE FINANCIAL STATEMENTS The CMA Welfare Trust (“CMA”) is a company limited by guarantee and is registered in England and Wales. The company number and charity registered numbers are shown on page 17 of these financial statements. The principle activity undertaken by the CMA is detailed in the Trustees’ Report.

The financial statements have been prepared in accordance with the Statement of Recommended Practice applicable to charities reporting their accounts in accordance with the Financial Reporting Standards in the UK and the Republic of Ireland (FRS102) (effective from 1 January 2019 (Charities SORP (FRS 102)), the Financial Reporting Standards in the UK (FRS102) and the Companies Act 2006.

The CMA meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historic cost or transaction value, unless otherwise stated in the relevant accounting policy. The financial statements are presented in sterling which is the functional currency of the CMA, rounded to the nearest £1.

The Statement of Financial Activities (“SOFA”) and the Balance Sheet consolidate the results of the charitable company and its subsidiary undertaking. The results of the subsidiary undertaking are consolidated on a line by line basis.

No separate SOFA has been presented for the charitable company alone as permitted by section 408 of the Companies Act 2006.

JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the CMA’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to the accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The key source of estimation uncertainty within the financial statements relates to allocation of expenditure, where it relates to more than one cost category. See expenditure section below.

INCOME

All incoming resources are included in the SOFA when the CMA has entitlement to those funds, certainty of receipt and the amount can be measured with sufficient reliability.

Donated facilities and services

Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the CMA where this can be qualified and a third party is bearing the cost.

Donated services are included at a valuation which is the estimated cost borne by the donor where sucha cost is quantifiable and measurable. No income is recognised when there is no financial cost borne bya third party. No amounts are included in the financial statements for services donated by volunteers.

Wadf rent receivable

Wagdf rent receivable relates to rental income from the investment properties held by the CMA. Rental income is included in the year in which it is receivable.

Investment income

Investment income is earned through holding assets for investment purposes, mainly holding cash on deposit. Interest income (profit on cash deposits held with Al-Rayan Bank) is recognised using the effective interest method.

Page 28

THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is legal or constructive obligation committing the CMA to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the uses of resources.

Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.

Grants offered subject to conditions which have not been met at the year-end dated are noted as a commitment but not accrued as expenditure.

EMPLOYEE BENEFITS

When employees have provided services to the CMA, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

For defined contribution schemes the amount charged to the SOFA in respect of pension costs and other postretirement contributions is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance.

PENSION COSTS AND POST RETIREMENT BENEFITS

The CMA operates a defined contribution pension scheme. Contributions payable to the CMA’s pension scheme are charged to the SOFA in the period to which they relate.

OPERATING LEASES

Rentals under operating leases are charged to the SOFA ona straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period until the rent is expected to be adjusted to the prevailing market rate.

TAXATION

The CMA is exempt from corporation tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the CMA and which have not been designated for other purposes.

Designated funds are unrestricted funds that have been set aside by the Trustees for particular purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the CMA for particular purposes. The costs of raising and administering such funds are charged against the specific fund.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

TANGIBLE FIXED ASSETS

Tangible fixed assets are stated at original cost less depreciation. Cost includes all expenditure in bringing the asset into its intended working condition.

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

ee

Depreciation is provided at the rates calculated to write off the fixed assets, less their estimated residual value, over the expected useful lives on the following basis:

Land - nil Buildings - 2% straight line Assets under the course of construction - nil Fixtures & fittings - 15% reducing balance IT equipment - 15% reducing balance Motor vehicles - 15% reducing balance

INVESTMENTS HELD AS FIXED ASSETS

The investments held as fixed assets relate to six investment properties held as Wadfs. The investments properties are originally measured at fair value, which is the transaction price, including transaction costs. Subsequently, they are measured at fair value and fair value gains and losses are reported in the SOFA.

The fair value of the investment properties was determined by a qualified independent third party in May 20.14

DEBTORS

Debtors are measured at their recoverable amounts at their balance sheet date.

FINANCIAL INSTRUMENTS

The CMA only has financial assets and liabilities of a kind which qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost.

COMPANY STATUS

The CMA is a company limited by guarantee. At 29 April 2021 there are forty-one members of the CMA, including the Trustees named in the Trustee’s report. In the event of the CMA being wound up the liability in respect of the guarantee is limited to £1 per member.

THE CMAVELFARE TRUST IREGISTERED COMPAITrf: 04730509. REGISTERED CHARITY NUM8ER.. 1099574} NOTES TO THE FINANCIAL STATEMEIUS FOR THE YEAR ENDED 29 APRIL 2021 INCOME FROM DONATIONS AND LEGACIES 2021>21 Restricted fvnds 2019-20 Total fvnd8 Unrestricted fvnds Total fvnds Donations 111.338 492.612 603.950 1.121.884 Grants reeeived 28.15￿1 28.650 53.127 Legacies 125 Gift Ald 10,426 32,373 42.798 150.980 Total 150A13 524.985 675,398 1,326,117 INCOME FROM CHARITABLE ACTivmES 2020.21 Restrictèd funds 2019-20 Total funds Unrestrl¢ted fvnds Total nd¥ Madrassah fees 84.898 127.060 Islamic (x)urse f888 6.442 6.442 14.038 Other •vènt fees 405 23,725 Total 91,745 164,823 4. WAQF RENT RECEIVABLE 202￿21 Restricted funds 2019-20 Totsl funds Unrnsthct•d fvnds Total funds Rents received 47.&30 47.330 48.300 Totsl 47,330 47.330 48.300 P￿e 31

THE CMA V￿LFARE TRUST IREGISTEREO COMPANY: 04730509. REGISTERED CHARITY NUM8ER: 10995741 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021 INVEsTmETr￿ INCOME 2020-21 Re$trlcted lunds 201fv20 Total funds Un￿trIct funds Total funds Al-Flayan Profft Sharp 3.408 2.239 Total 3A08 3,408 2,239 6. OTHER INCOME 202￿21 Restrtc funds 2019-20 Total fvnds Unrestricted fund$ Total fvnds C8r park rent 1,￿2 I,￿2 11.370 Nikkah Income 5.W20 5.920 7,115 Adveitsing 7.170 7.170 6,820 Member donations 1.7CK) 1.fj75 Other income 404 1,230 Total 17.096 17.096 28.010 7. EXPENDITURE ON RAISING FUNDS 2020-21 Rèstricted fund8 201￿20 Total funds Unrestrfet funds Total fvnds Social me(lia 4.750 4,750 10.625 Marketing Redevelopmgnt fundraising 1.532 2,976 15.137 15,137 55,011 T¢t*l 6.282 15.137 21.418 68.612 Page 32

THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

St aE I A ai a ce

8. EXPENDITURE ON CHARITABLE ACTIVITIES

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||||||| |---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£|£| |Wages and|salaries|71,015|-|71,015|74,796| |Madrassah teachers|69,393|-|69,393|93,461| |Event expenses|1,005|-|1,005|22,657| |Youth work|275|-|275|10,509| |Refreshments|5,934|-|5,934|8,980| |Other school|costs|3,015|-|3,015|5,048| |Grants|paid|60|52,722|52,782|98,445| |Community work|1,980|-|1,980|3,449| |Islamic course expenses|2,940|-|2,940|2,210|

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a a he te |

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

eee

9. SUPPORT COSTS

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|||||||||| |---|---|---|---|---|---|---|---|---| |||[2020-21]||S|[209-20| |funds|funds|funds|funds| |General|Support|Costs|£|£|£| |Wages and|salaries|25,458|25,458|23,175| |Temporary|staff|-|-|3,771| |Professional|fees|43|43|52,890| |Security|4,828|4,828|38,060| |Repairs and|maintenance|10,236|10,236|19,597| |Utilities|18,242|18,242|18,990| |Cleaning|3,315|3,315|11,089| |IT Support|1,255|1,255|8,559| |Bank charges|3,132|3,132|4,225| |Printing,|postage and|stationery|3,427|3,427|8,399| |Depreciation|;|2,772|2,772|4,083| |Insurance|2,865|2,865|1,552| |Telephone|and|internet|1,990|1,990|1,533| |Operating|leases|532|532|462| |Other expenses|3,527|3,527|2,900| |General Support Costs|oi|Wigs|ese aN|ge wpa| |Governance|costs| |Accountancy|fees|252|252|2,915| |Auditor's|remuneration|4,020|4,020|6,540| |Ue|i. Le|dinar oe|eae|nie|cies|epee|area:|cod|

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 APRIL 2021

ee

10. STAFF COSTS

||Unrestricted | Restricted|Total|Total| |---|---|---|---| ||funds
funds|funds|funds| ||£|£|£| |Wagesand salaries|88,255|88,255|88,568| |Employers NI|5,649|5,649|5,680| |Pension costs|2,002|2,002|2,058| |Otheremployee costs|567|567|1,666| |Total|96,473yeesg!|96,473|97,971|

The average monthly number of employees in the year was as follows:

DirectorofEducation 1
Imam 1
Administration 1

No employees received emoluments in excess of £60,000 (2019-20: None).

The CMA has 25 volunteers that are involved in activities on a daily basis (2019-20: 25).

11. TRUSTEES’ REMUNERATION AND BENEFITS

There were no Trustees remuneration or other benefits for the year ending 29 April 2021 nor for the year ending 29 April 2020.

During the year ending 30 April 2021 there were no expenses paid to the Trustees nor were there in the year to 29 April 2020.

a a ee Se ee

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

12. NET INCOME / (EXPENDITURE)

Net income / (expenditure) is stated after charging the following:

----- Start of picture text -----
||||| |---|---|---|---| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£| |Auditor's remuneration|4,020|4,020|6,540| |Depreciation|2,772|2,772|4,083| |Payments under operating leases|532|532|462|

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13. GRANTS PAYABLE

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |Summary|of Grants|Paid|£|£|£| |Zakat and Sadaqa|,|38,810|38,810|||~|69,858| |Fitrana| |6,832|6,832|18,021| |Social and welfare|7,080|7,140|10,565| |Total|lesbos!|pete|52,722|52,782|98,445|

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

rpne Se

||Unrestricted ||Restricted|Total|Total| |---|---|---|---|---| ||funds|funds|funds|funds| |Detailed analysis ofgrants paid||=|fs|£| |Islamic Relief||45,642|45,642|-| |NHS Food||2,839|2,839|2,580| |Foodbank||2,832|2,832|3,113| |COVID-19 Shopping||1,410|1,410|653| |Royal British Legion||-|60|-| |Muslim Aid||-|-|84,785| |Human Appeal||-|-|1,589| |Syria Relief||-|-|1,505| |Cheadle firefighters||-|~|110| |Ethar Relief||-|-|30| |Stepping Hill
Together Dementia||-|-|1,580| |Support||-|-|1,000| |MIND||-|-|800| |DiabetesUK||~|~|700| |Total|FtMemetghe|52,722|52,782|98,445|

Page 37

THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

NOTES TO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRILAPRIL 2021		 NOTES TO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRILAPRIL 2021		 NOTES TO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRILAPRIL 2021		 NOTES TO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRILAPRIL 2021		 NOTES TO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRILAPRIL 2021		 NOTES TO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRILAPRIL 2021		 NOTES TO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRILAPRIL 2021		 NOTES TO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRILAPRIL 2021
erm
14. TANGIBLE ASSETS
Land and
Buildings		 Assetsunder
Construction		 Fixtures&
Fittings		 IT
Equipment		 Motor
Vehicles		 Total
Cost
At29April2020 814,025 257,900 100,594 9,248 821 1,182,588
Additions - 54,500 - - - 54,500
er aE ar a ete SS ee et eet
At29April2021 814,025
—.		 312,400
Se		 100,594
es		 9,248
821
S821		 1,237,088
1,237,088_
Depreciation
At29April 2020 - - (89,221) (2,138) (821) (92,181)
Depreciation charge - - (1,706) (1,066) - (2,772)
ee,
At29April2021 - (90,927) (3,205) (821) (94,953)
Net book value
At29April2021 814,025 312,400 9,667 6,043 - 1,142,135
At29April2020 814,025 257,900 11,373 7,110 - 1,090,408
Landand
Buildings		 Assets under
Construction		 Fixtures&
Fittings		 IT
Equipment		 Motor
Vehicles		 Total
Cost
At29April 2019 814,025 138,900 99,984 7,548 821 1,061,278
Additions - 119,000 610 1,700 - 121,310
es
At29April2020 814,025
257,900
100,594
9,248
821
1,182,588
eS
A821
1,182,588
Depreciation
At29April2019 - - (87,214) (884) - (88,098)
Depreciationcharge - - (2,007) (1,255) (821) (4,083)
re
a
er
esSe
ee
At29April2020 - (89,221) (2,138) (821) (92,181)
Net book value
At29 April 2020 814,025 257,900 11,373 7,110 - 1,090,408
At29April2019 814,025 138,900 12,770 6,664 821 973,180

eeee TE eee ea er et ee ee ee eT

Page 38

THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 APRIL 2021

NOTES TO THETO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRIL 2021		 NOTES TO THETO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRIL 2021		 NOTES TO THETO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRIL 2021		 NOTES TO THETO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRIL 2021		 NOTES TO THETO THETHE FINANCIAL STATEMENTSSTATEMENTS
FOR THE YEARTHE YEARYEAR ENDED 29 APRIL 2021
iC
15. INVESTMENTS HELD AS FIXED ASSETS
Original
cost Revaluation Total
£ £ £
At29April2020 1,175,341 251,659 1,427,000
Additions - . -
Revaluation in theyearended29 April 2021 - - -
a
At29April 2021 1,175,341
251,659
1,427,000
EEUU
Analysis ofinvestment properties
Property value Property value
at29April 2020 Additions Revaluation at29 April
2021
Wadf 1 -WilmslowRoad, HealdGreen 167,000 - - 167,000
Wadf2 - FinneyLane, HealdGreen 245,000 - - 245,000
Wagf3 -Outwood Road, HealdGreen 265,000 - - 265,000
Wadf4 -Turves Road, HealdGreen 235,000 - - 235,000
Waadf5 -Greenway Road, Heald Green 250,000 - - 250,000
Waadf6 -Wilmslow Road, Heald Green 265,000 - - 265,000
cee
e SE
a
ee ee
Total 1,427,000
-
-
1,427,000
a
ELD

Analysis of investment properties

Wadf 1 - Wilmslow Road, Heald Green Wadf 2 - Finney Lane, Heald Green Wagf 3 - Outwood Road, Heald Green Wadf 4 - Turves Road, Heald Green Waadf 5 - Greenway Road, Heald Green Waadf 6 - Wilmslow Road, Heald Green

Total

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Page 39

THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021 Snr

Original
cost Revaluation Total
£ £ £
At29 April 2019 1,175,341 164,817 1,340,158
Additions - - -
Revaluation in the yearended29 April 2020 - 86,842 86,842
At29 April 2020 1,175,341 251,659 1,427,000
Analysis of investment properties
Property value Propertyvalue
at 29 April
at29 April 2019 Additions Revaluation 2020
Waaf 1 -Wilmslow Road, Heald Green 165,000 - 2,000 167,000
Wadf2 - FinneyLane, Heald Green 225,000 - 20,000 245,000
—
Wadf3 -Outwood Road, Heald Green 250,000 - 15,000 265,000 —
Waaf4 -Turves Road, Heald Green 215,000 - 20,000 235,000
Waaf5 - Greenway Road, Heald Green 225,000 - 25,000 250,000
Waaf6 -Wilmslow Road, Heald Green 260,158 - 4,842 265,000
Total 1,340,158 - 86,842 1,427,000

Page 40

THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 APRIL 2021

eeeee eee 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

----- Start of picture text -----
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £
Trade debtors 600 600 24,383
Prepayments and accrued income 1,369 1,369 10,069
VAT debtor 2,646 2,646 5,879
Other debtors 50,096 50,096 2,984
----- End of picture text -----

17. CASH IN BANK AND IN HAND

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |29|April| |29|April|2021|2020| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£|£| |Cash|in|Hand|7,225|-|7,225|480| |Cash|at Bank|118,855|2,253,118|2,371,973|1,926,020| |Total|126,080|isan:|2,379,198|1,926,500|

----- End of picture text -----

18. CREDITORS: AMOUNTS FALLING DUE WITHIN IN ONE YEAR

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |29|April| |°|2020| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£| |Trade|creditors|33,659|33,659|13,717| |Rent|deposits|3,900|3,900|3,900| |Deferred|income|5,563|5,563|21,248| |Amounts due|to|Group|Undertakings|1,912|1,912|-| |VAT|creditor|378|378|-| |Accruals and|other creditors|10,301|10,301|20,350|

----- End of picture text -----

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i a

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 APRIL 2021

i

19. CREDITORS: AMOUNTS DUE FALLING AFTER ONE YEAR

----- Start of picture text -----
29 April
p 2020
Unrestricted Restricted Total Total
funds funds funds funds
£ = £
Qard Hassan (Interest free loans) 122,500 122,500 122,500
----- End of picture text -----

20. OPERATING LEASE COMMITMENTS

The following operating lease commitments are committed to be paid, in accordance with the following periods:

----- Start of picture text -----
£ £
Expiring: e s
Within one year 532 462
Within 2-5 years = =
----- End of picture text -----

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 14 099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

Ee eee mS Ss a

21. MOVEMENT IN FUNDS

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Net| |At|movement|Transfer| |30 April|between|At 29 April| |2020|in|funds|funds|2021| |£|£|£|cz| |Unrestricted|funds| |General funds|2,325,857|62,199|54,500|2,442,556| |Revaluation|reserve|251,659|-|-|251,659| |Total|2,577,516|62,199|54,500|2,694,215| |Restricted|funds| |Redevelopment|funds|1,705,001|455,100|(42,453)|2,117,649| |Zakat and Sadaga|2,963|2,517|(12,047)|(6,568)| |Fitrana|(0)|1,255|0|1,255| |Syrian|Families funds|11,035|-|:|-|11,035| |Foodbank,|homeless|and|COVID-19| |shopping|6,365|(1,730)|-|4,635| |COVID-19 fund|2,627|(2,627)|-|(0)| |Scholarship fund|-|1,418|-|1,418| |Imam|Development|Fund|-|813|-|813| |Afifah|High|School|-|380|-|380| |Total funds|4,305,507|519,325|-|4,824,833|

----- End of picture text -----

cl cla a a a

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

sanaeecee

The incoming and expended resources for each fund in the year ended 29 April 2021 are shown below:

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Incoming|Resources|Movement|in| |resources|expended|funds| |£|£|<| |Unrestricted|funds| |General funds|309,993|(247,793)|62,199| |Revaluation|reserve| |-|-|-| |Total|309,993|247,793)|62,199| |Restricted|funds| |Redevelopment funds|470,237|(15,137)|455,100| |Zakat and Sadaga|41,106|(38,590)|2,517| |Fitrana|8,087|(6,832)|1,255| |Foodbank,|homeless|and COVID-19 shopping|2,512|(4,242)|(1,730)| |Fidya|220|(220)| |COVID-19 fund|214.|(2,839)|(2,627)| |Scholarship|fund|1,418|-|1,418| |Imam|Development|Fund|813|-|813| |Afifah|High|School|380|-|380| |Total|524,985|67,859|457,126| |Total movement in funds|834,977|315,652 eee|

----- End of picture text -----

alg a ed

Page 44

THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1 099574)

FOR THE YEAR ENDED 29 APRIL 2021

NOTES TO THE FINANCIAL STATEMENTS

a

Net movements in the funds for the prior period, are as follows:

Net
-
At 30 April
2019		 movement
in funds		 Transfer
between
funds		 .
At29 April
2020
£ £ £ £
Unrestricted funds
General funds 2,412,920 63,270 (150,332) 2,325,857
Revaluation reserve 164,817 86,842 - 251,659
Total 2,577,736 150,112 150,332 2,577,516
Restricted funds
Redevelopmentfunds 663,555 899,243 142,204 1,705,001
Zakatand Sadaqa (4,978) 2,963 4,978 2,963
Fitrana (0) (0) 0 (0)
. Syrian Families funds
Foodbank, homeless and COVID-19		 11,035)... - - 11,035
shopping 1,915 4,451 - 6,365
Global ReliefTrust(NewZealand) (30) 30 - -
COVID-19 fund - 2,627 - 2,627
Tree of life (915) ~ 915 -
Royal British Legion (120) - 120 -
StAnns Hospice (915) - 915 -
Seashell Trust (1,200) - 1,200 -
Total 668,346 909,314 150,332 1,727,992
Totalfunds 3,246,082 1,059,425 - 4,305,507

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

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The incoming and expended resources for each fund in the prior period are shown below:

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||||||| |---|---|---|---|---|---| |Incoming|Resources|Movement|in| |resources|expended|funds| |&|e|£| |Unrestricted|funds| |General|funds|502,921|(439,651)|63,270| |Revaluation|reserve|86,842|-|86,842| |Restricted|funds| |Redevelopment funds|962,133|(62,890)|899,243| |Zakat and|Sadaga|72,821|(69,858)|2,963| |Fitrana|18,021|(18,021)|(0)| |Syrian|Families|funds|-|-|-| |Foodbank|and|homeless|8,216|(3,766)|4,451| |Global|Relief Trust (New|:| |Zealand)|30|-|30|:| |Firefighters|- Cheadle|110|(110)|-| |Ethar|Relief|30|(30)|-| |COVID-19|fund|5,207|(2,580)|2,627| |Total|1,066,568|157,255|909,314| |Total funds|1,656,331|596,906 er|

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The purpose of the restricted funds are as follows:

Fitrana These funds represent the compulsory charity paid by every Muslim at the end of Ramadan. It is a way for Muslims to give thanks that they were able to complete the month of fasting. These funds are distributed as soon as they are received. Foodbank and homeless

This fund represents donations made specifically towards supporting local foodbanks, soup kitchens and those in need of food items, including during the COVID-19 crisis.

COVID-19 fund

These represent donations towards providing meals to NHS workers during the COVID-19 crisis.

Fidya 5 a a a a ee A Se

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

i

This fund relates to specific donations made for fidya, where individuals have donated when they have been unable to fast. These donations are passed on to Islamic Relief who are able to distribute these donations in line with Islamic principles.

Global Relief Trust (New Zealand)

Following the terrorist attack at a Mosque in New Zealand, a fundraiser was held to support the victims of the massacre. These funds were distributed through Global Relief Trust.

Imam Development Fund

The Imam Development fund relates to donations made towards the training and development of UK Imams in line with the Islamic principles adhered to by Cheadle Masjid.

Redevelopment fund

This fund represents donations made specifically towards the redevelopment of the existing facilities.

Royal British Legion

Donations towards the Royal British Legion.

Scholarship fund

This is a fund related to providing funding towards the education of those undertaking further Islamic studies, with a view to those individuals providing support on Islamic matters in the future.

Syrian Families fund

This fund represents donations made specifically towards the ongoing project to re-house Syrian families, affected by the ongoing war, in the UK. ; .

Tree of life

These funds relate to specific donations towards the Tree of Life charity.

Afifah High School

These funds relate to specific donations towards Afifah High School, a girls school based in Manchester.

Zakat and Sadagah

Zakat is an obligation on Muslims (who hold wealth abovea certain threshold) to pay 2.5% of their savings to charity. Funds raised must be spent in accordance with Islamic principles, and are not available to the CMA for general use. The CMA distributed these funds to Zakat eligible projects undertaken by Islamic Relief and Read Foundation.

22. CAPITAL COMMITMENTS

At 29 April 2021 the CMA had no Capital Commitments (29 April 2020: None).

23. RELATED PARTY DISCLOSURES

In the year ended 29 April 2021, Generation Limited in which Zahid Anwar is a shareholder (brother of Trustee Tariq Anwar) were appointed to act as Building Management Consultants in respect to the Redevelopment. Generation Limited were paid £5,000 in the year ended 29 April 2021 (20 April 2020: £25,000). In order to manage the conflict of interest, the Trustees with a relationship were the shareholders of Generation Limited were not involved in the decision making with respect to the appointment of Generation Limited.

a a ew eed Ehe See e e

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 APRIL 2021

Sereneeeeee eee 24, SUBSIDIARY UNDERTAKINGS OF THE CMA WELFARE TRUST

CMA Design & Built Ltd (company number: 11448447) Nature of business: Design & Build construction services

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||||||||| |---|---|---|---|---|---|---|---| |%| |Class|of share:|Holding| |100| |Summary|of trading|results| |2020-21|2019-20| |£|£| |Turnover|54,500|126,860| |Cost of sales|(51,728)|(122,332)| |Gross|profit|2,772|4,528| |Overheads|(860)|(630)| |Charitable|donations|(1,912)|(3,898)| |Operating|profit|=|5| |The|assets|and|liabilities|of the|subsidiary were|as|follows|

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||||||||| |---|---|---|---|---|---|---|---| |2019-20|2019-20| |£|£| |Fixed|assets|=|-| |Debtors|2,742|8,863| |Cash|at|bank|and|in|hand|28,533|1,386| |Creditors:|amounts falling|due|within|one|year|(31,175)|(10,148)| |Total|100|100| |Represented|by:| |2019-20|2019-20| |£|£| |Called|up|share|capital|100|100| |Profit|and|loss|account|a|=| |Total|100|100|

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THE CMA WELFARE TRUST (REGISTERED COMPANY: 04730509, REGISTERED CHARITY NUMBER: 1099574)

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 29 APRIL 2020

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24: INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 29 APRIL 2019

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||||||||| |---|---|---|---|---|---|---|---| |ee|2018-19| |Unrestricted|Restricted|Total|Total| |funds|funds|funds|funds| |£|£|£|£| |INCOME|AND|ENDOWMENTS| |Donations and|legacies|259,549|1,066,568|1,326,117|1,039,841| |Charitable|activities|164,823|-|164,823|156,557| |Wadf|rent receivable|48,300|-|48,300|47,920| |Investment income|2,239|-|2,239|1,680| |Other income|28,010|-|28,010|22,782| |TOTAL INCOME|eee|1,066,568|1,569,489|1,268,780| |EXPENDITURE| |Raising|funds|(13,601)|(55,011)|(68,612)|(77,217)| |Charitable|activities|-|(225,191)|_|(94,365)|* (319,556)|(270,651)| |Support costs|(200,859)|(7,879)|(208,738)|(150,560)| |TOTAL EXPENDITURE|aaa|||157,255|596,906|498,428| |NET INCOME|/ (EXPENDITURE)|63,270|909,314|972,583|770,352| |RECONCILIATION|OF|FUNDS| |Total|funds|brought forward|2,412,920|668,346|3,081,265|2,310,914| |Transfer between|reserves|(150,332)|150,332|-|-| |Revaluation|reserve|251,659|-|251,659|164,817| |TOTAL FUNDS CARRIED|FORWARD|2,577,516|1,727,992|4,305,507|3,246,082|

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THE CMA WELFARE TRUST REGISTERED COMPANY: 04730509 REGISTERED CHARITY NUMBER: 1099574

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