Charity Commission No: 1099763 MUSLIM CULTURAL SOCIETY OF BIRMINGHAM 790 WASHWOOD HEATH ROAD BIRMINGHAM B8 2JG REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
MUSLIM CULTURAL SOCIETY OF BIRMINGHAM 790 WASHWOOD HEATH ROAD BIRMINGHAM B8 2JG CONTENTS Page Chariiy inforniation Trustees, Report Accountants Report stst¢m¢nt of Financial Activities Balance Sheet Notes to the accounts
SIGNIFICANT INFORMATION PrinelpAI office MUSLIM CULTURAL SOCIETY OF BIRMINGHAM 790 Washwood Heath Road Birn]inglMm B8 2JG Registered Charity No 1099763 Offieers The charity trustees during the year ended 31 March 2025 were Adeel Tassawar Maulana Arshad Mahmood Haji Mohammed Mask¢¢n Chairnwi and Trustee Trustee Tstee BaDkers TSB Small H¢ath Binnin8ham
MUSLIM CULTURAL SOCIETY OF BIRMINGHAM TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their report for the year ended 31 March 2025. The financial statements have been prepad in accordance with the accounting policies on page 7 and comply with the charity's trust deed and applicable law. The charity was established by the constitution and the charity is registered with the Charity Commission in England (No:1099763) OBJECTS The objects of th¢ charity are to make adequate charitable provisions to benefit Muslim adults and children. To advance education of the Muslim community and provide resources in the interest of social welfare. ACTivrriLs AND PROGRESS The Muslim Cultural Society of Binningham will provide public benefit through its programmes of prayers and ¢el¢bration of the key events in the Islamic Calendar. Activities will be open to everyone in the community. The Cultural centre will pmvide Congregational Prayers, Friday Sernions and Eid prayers. The cultural eentre has now arranged faciliti¢s for ladies to participate and attend the important gatherings and activities. During the year Trustees Continue to raise financ¢ from local community for continuation of Mosque to provide public benefit.The trustees have now got plans to improve the existing car parking facilities and complete the basement. Th¢r¢ was a road closure for the whole year due to HS2 construction. This has a big impact on the Charity's worshippers attandance and hence adverse effect on donations and contributions. During the year regular prayer facilities were opened and outside scholars were invited for speeches and religious lectures and not only the local community but Muslim community in general is now benefiting from the proj¢cl. FINANCE During the period the charity raised funds by Colleeting donations and interest free friendly loans from the community members. The charity managed to repay some private loans. TRUSTEES, RESPONSIBILITY FOR THE ACCOUNTS Chartty law requires the trustees of the Association to prepare statements of aeeounts for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and applicalion of resources for that period. In pr¢paring those financxal slatements, the trustees are required to . select suitable accounting policies and apply them consistently: - make judgements and estimates that are reasonable and prudent - to prepare the financial statements in accordance with the methods and principles set out in
MUSLIM CULTURAL SOCIETY OF BIRMINGHAM TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 202S (continued) - the Statement of Recommended Prdctice Accounting and Reporting by Charities and to state whether or not the accounts have been prepared in accordance with that statement and applicable accounting stsndards. - prepare the financial statements on the going Concern basis unless it is inappropriate to - presume that the charity will continue in operation. The trusfres are responsible for keeping proper coUntIng records which are sufficient to show and explain the charity's transactions and to disclos¢ with reasonable accuracy al any time the financial position of the Association, and io enabl¢ them to ensure that any statements of account comply with the requirements of the Charity (Accounts and Reports) Regulations 2000. They are also responsible for safeguarding the assets of the charity and taking ronable steps for the prevention and detection of frdud and other irregularities RISK MANAGEMENT The trustees havc asscssed the major risks to which the charity is exposed, in particular those relat¢d to the operations and finances of the project , and are satisfied thal systems are in place to mitigate our exposure lo major risks. RESERVES POLICY The Reserve Fund represents unrestricted fiuth. The Trustees aim to maintain sutTicient reserves so as to give flexibility to cover temporary timing differences for donations received, adequate working capiLql for core costs and which allow them to respond quiekly to the needs of the Trust. Approved by the board of Trustees on 7 Aprfl 2026 and signed on their bebalf by: .. Chairnjan Adeel Tassawar
MUSLIM CULTURAL SOCIETY OF BIRMINGHAM Independent Examlner's Report to the Trusttts of Muslim Culturnl Soclety of Birniingha I report on the accounts of Muslim Cultural Society of Birniingham for the year ended 31 March 2025 which are set out on pages 5 to 9 Ruponkibilities and basis of report As the charity's trustees you are responsible for ih¢ preparation of th¢ accounts in accordance with the require- ments of the Charities Act 2011 {'the Act.). I report in respect of my cxamination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by ihe Charity Commission under ¢110n 145(5)(b) of the Act. IndendeI examln¢r'$ $¢•lement I hav¢ ¢ompleted my examination. I confirni that no mat¢rial matt¢r5 hav¢ ¢ome to my attention in connection with the examination 8ivin8 me uSt io believe that in any material respect: accounting records w¢re not kept in respect of the charity as required by section 130 of th¢ Act; or Ihe accounts do not accord with those records or the accounts do not comply with the applicable requirements conceminB the forni and content of Ac¢ounts set out in th¢ Charili¢s (A¢wunts and Reports) Regulations 2008 other than any requirem¢ni that th¢ accounts give a 'true and fair view, which is not a matt¢r consid¢r¢d as part of an independent examination.. I have no concern5 and have com¢ across no other matters in connection with the examination to which arten- tion should be drawn in this report in order lo enabl¢ a proper understandin8 of the accounts to be reached. MAHMOOD AHED CHARTERED CERTIFIED AccouNfANT 784 Alum Ro¢k Road Ward Elld Blrmingham B8 2TE 7 Aprll 2026
MUSLIM CULTURAL SOCIETY OF BIRMINGHAM STATEMENT OF FINANCIAL ACTIVITILS FOR THE YEAR ENDED 31 MARCH 2025 2025 Unrestricted funds 2024 Unrestrieted funds IDcoming resourees Intome and endowments from Donalions ondlegacies Donations received Other income 116.137 39.508 132.136 26,360 Total incoming resourtes 155.645 158,496 Charitable expenditure Expenditure on Erpendilure on charilable aclivilies Employees cost"" Promotton and advertising Annual conference expenses 30.350 2.295 13J78 25,500 11,260 Governance and support cosl Rates and water Heat and light T¢l¢phone Print. post and stationery Repairs and renewals Hire of equipmenl Cleaning and hygiene Professional fees Accounlancy fees Bank charges Depreciation- property - Plant and quipment 2,625 10.061 200 666 3.155 2.639 15.983 712 670 19.355 1,059 2,850 11.000 51JO 1.367 7,976 772 4.710 670 500 1.407 7,976 656 Total 78J39 101,643 Iyet incoming resources before transfers 77.306 56,853 Fund balance brougbt fonvard 1288,629 1,231,776 Fund balanee earried fonvard ,365.935 1288.629 The notes on pages 7 to 9 form part of these accounts
MUSLIM CULTURAL SOCIETY OF BIRMINCHAM BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes FIXED ASSETS Tangible assets 1,512,932 1,521,564 CURRENT ASSETS Cash at bank and in hand 128,253 60,575 128,253 60.575 CREDITORS: Amounts falling due within one year 4 (275,250) (293,510) TOTAL ASSETS LESS CURRENT LIABILITIES (146,997} (232,935) TOTAL ASSETS LESS CURRENT LIABILITIES 1,365,935 1,288,629 FUNDS General funds 1,365,935 1,288,629 1,365.935 1,288,629 Approved by the board of trnstees on 7 April 2026 and signed OD their behalf by: . Chairn]anl Truste¢ Adeel Tassawar The nofrs on pages 7 to 9 fonn an integral part of th¢s¢ accounts.
MUSLIM CULTURAL SOCIETY OF BIRMINGHAM NOTES TO THE ACCOUNrs FOR THE YEAR ENDED 31 MARCH 2025 Summary of Significant Aecounting policies Basis of prep*ration Basis of aecounting The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reportin8 Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015HCharities SORP (FRS 102) the financi&l Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) Charilies Act 2011 Assets and liabilities are initially recogni%d &t historical cost or transaction value unless otherwise stated in the relevant a¢¢ountsncy policy notes. Where necessary the headings laid down in the Companies Act have been adapted to meet th¢ $p¢¢ial activities of the Asswi8tion. The charity has applied Upda1¢ Bulletin l as published on 2 February 2016 and does not include & cash flow ststement on th¢ grounds that it is applying FRS102 Section IA The financial statements ar¢ pr¢pared under the historical cost convention After making enquires, the Trustees have a reasonable expectation that the Charity has adequate resources to continue its artivities for the foreseeable future. Accordingly, they continue to adopi the going concern basis in preparing the financial. statements.There are no material uncertainties ¢tIng doubt on going concern. The financial statements are presented in sterlin8 which 15 the functional currency of the charity. The charity constitutes a public benefit entity as d¢fin¢d by FRS 102. 1.2 Income Income recognltk)n All incoming resourees are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been me( the amount can bé mea8ured rellably and it Is probable that the Income VAII be received. Grnnts and donatlon8 Grants and donations are only included in the SOFA when the 8¢n¢ral income recognition criteria are met. Revenue grants are creditcd to th¢ income and expenditure account as received, unless related to a splfIC period, when it is placed in a restricted funds until it is used. IJ Glfts In klnd The charity receives the benefit of work carried out by volunteers. and receives the use of facility and equipment without charge. No value is placed on these items. wh¢r¢ the benefit extends over several periods. in which case they are valued and included in the balance sheet at a reBsonable valuation. Taxatlon As a re8iStered charity, the company benefits from Rates Teli¢f and is generally exempt from Income tsx and Capital Gains Tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
MUSLIM CULTURAL SOCIETY OF BIRMINGHAM NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Depreciation During the construction period no dcpr¢ciation w&$ charged but now th¢ trustees consider that it is appropriate to charge d¢preciation on property. Depreciation- freehold land- If2Y• Straight line. No deprxiation 15 provided on freehold land ExpeDditure recognition All expenditure is accounted for on an arualS basis and has be¢n classified under headings that aggregate all costs related to the Caiegory. Expenditure is recognised where there is a legal or constructive obligation to make payments lo third parties, it is probabl¢ thai the settlement will be required and the amount of the obligation 2025 2024 DONATIONS AND GIFTS Donalions rccciv¢d Other irtcom¢ 16.137 39.508 132,136 26.360 TANGIBLE FIXED ASSETS Freehold laDd ineL Cost Plant & equlpments Total Cost As ai 3113124 1.595.193 8.380 1.603.573 As at3113Q5 1,595,193 8,380 1,603,573 Depreciatlon As at 3113124 78,004 4,005 82.009 Charge for year 7,976 656 8,632 As at 3113r25 85,980 4,661 90,641 Net book value At 3113Q5 1,509213 3.719 1,512,932 At 3113124 1.517,189 4,375 1.521,564
MUSLIM CULTURAL SOCIETY OF BIRM1Tr4GHAM NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 CREDITORS: Amounts falling due withln one year Acend charges Other creditors Friendly loans 1,500 11.250 262,500 1,000 12,510 280,0(KI 275.250 293,510 Friendly loans are unsecured, interest free loans given by the community members and repayable al mutual agrttments. FUI¥4DS 2025 2024 Unrestricted funds 1288,629 155.645 {78,339) Unrestricted funds 1231,776 158,496 {101.643) Opening balance Incoming resources Outgoing resources Closing balance 1,365,935 1288,629 Represented by Tangible fixed assets Net current assets 1,512,932 (146,997) 1,521,564 (232,935) 1.365.935 1,288.629 The charity maintains a general unrestricted fid which represents fimds which are expendable at the discretion of the trustees in filltherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment. There is no fornial policy of transfer between funds or on the allocation of funds to designated funds. GOING CONCERN Trustees have considered the going Concern of the chaTity and att confident that the charity will be able to continue its activities Also there should be no impact on charities reserve policy as incoming resources have improved durin8 the year and expect this lo continue.