Registration number 4882271 Registered Chnrity No. 1101378 Altrincham & Hale Muslim Associalio Company limited by guarantee and not having a Share Capital Trustees, report and financial statements for the year ended 31 December 2023
Altrincham & Hale Muslim Assoeiation Company limited by guarantee Trustee5' report for the year ended 31 December 2023 The trustees present their report and the financial stalemenls for the year ended 31 Decemter 2023. ORJECTIVES AND ACTtVITIES The object of the charity is to promote the benefit for the inhabitants and primarily the Muslim inhabitants of Allrincham, Chcsliirc and thc surrounding areas without distinclion and in particular- To advance the Islamic faiih in accordance with the Qur'an and Ihe Sunnah of the Prophet Muhammad (peace be upon him). To advance the education of ihe general Pliblic, and in particular those of the Muslim community. To provide facilities for recreation or other lei511re time occupation for the said inhabitanls in the interesls of social welfare iviih the object of improving their conditions of life. To establish or seciire the establisEunent of a centre and to mainiain and manage the same in furtherance of the above objects. Hoiv our activilies provide a public benefit The Trustees have given due consideration to the Charity Commi55i0n's published guidance on the PLiblic Benefit requirement under the Charities Act 2011. AHMA carries OLIt a wide range of activities in piirsuance of its charilable ainis. The Triistees consider that these activities, siimmarised below, provide benefit lo those who attend our facililies and the wider community of AlirinLham, Chesliir¢ and the surroLinding areas. Rellgious activities Prayers: The Mosque is open all day for daily and Friday prayers, During the week ive have over l 00 people vho regLilarly attend daily prayers and over 800 who regiilarly attend Friday prayers. Festivals: The Mosque prepares food during Ran]adan for those attending our Mosque who wish to break their fast together. Eid was also celebrated at the Mosque with a family day and communal meal. We also facilitate the Eid prayers at external local venLies. Nikkah: The Mosque provides Muslim coiiples with an appropriale location for their Nikkah (Islamic marriage). Hifz classes: Memorisalion of the Qlir'an is considered an importanl clejnent of religious education and training. We continue lo provide this facility for the yOULig people in the Mosqlie. We are pleased with this programme Nyhich continues to riin siiccessfiilly ivith over 20 young people regiilarly attending Ihese classes. Islainic aivareness: We hold monthly talks on a variety of topics. On an anniial basis we also hold an open day where meinbers of the local commLinity and local dignitaries ivere invited to view the Mosque. Non-MiislAms attending both events spoke abolit hoNv iniich they had learnt and hoiv ivelcoine they had been made.
Altrincham & Hale Muslim Assoeiation Company limiled by guarantee Trustees, report for the year ended 31 December 2023 Inler-faiih dialogue: Our Mosque is an active member of the Altrincham Interfaith Groiip. We use this platform to promote inter-faith dialogiie and social cohesion. Community gelivitles Our comtnunity hall and rooms provide a valuable ediicatioiial and recreational resource to all in our community. A ivide variety of activities are organised and take place from our community centre. Hall and rooms: Our hall and meeting rooms are iised for a variety of a¢livities, including Ihe mother and toddler group, coffee mornings aftd youth activity programs, School support project,. We have a very active Schools teatn, which engages with local schools by offering to visit the schools or for Ihe schoo15 to visit ihe Mosque. Youth camp: Annually we take between 30-35 boys to a weekend residential youth camp to Colomendy. This helps them to develop valiiable skills such as team building, communication and discipline. FINANCIAL REVIEW The slatement of financial activities for the year ending 31° December 2023 shoivs incoming resources of £238,001 (2022: £235,826) and resources expended of £170,076 (2022: £143,630), generating a surplus of income over expenditure totalling £67,925 (2022,. £92,196). The main reasons for the decrease in net surplus in the year have been a decrease in Madrassah income despite an incTease in general donations, as well as increases in heat and light costs aiid donations made out for charitable purposes. Reserves policy The trustees have revieived the reserves of the charity, Their policy is to hold enough fLinds to the operating costs of the MosqLie for at least 12 months. AHMA had iinrestricled reserves of £372,137 (2022.. £286,994). ADMINISTRATIVE DETAILS Name Alirinchain & Hale Muslim Associalioii is also known linder the folloiving naines: AHNIA Altrincham Masjid Altrincham MosqLie
Altrincham & Hale Muslim Association Company limited by guarantee Trustees, report for the yegr ended 31 December 2023 Registered Charity Number 1101378 Registered Company Number 4882271 Reglstered Office Islatnic CLiltural Centre Grove Lane Hale Allrincham WA15 8JG Trustees Mohammad Akram Malik Arnjad Lalif Moataz Abdelrahman Faisal Farooq Sofia Sheikh Mamood HLissain Rabia Aamir Shahada Chaudhry (Appointed l March 2024) Mohammed Shamsuz Zaman (Appointed l March 2024) STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document The organisalion is a charitable company limited by guarantee, incorporated on 29 Aiigust 2003 and registered as a charity on 6 Jaiiiiary 2004. The company was established under a Memordnduim of Association which established the objects and powers of the charitable company and is goveined under its Articles of Association. Recruitment and Appointment of Trustees Existing irLlStees are responsible for th¢ recruitment of new Trustees bul in doing so the TrLlStees adhere to the governing do¢umenls. TrLislees are selecled on the basis of their skills, experience and the needs of AHMA. In selecting iieiv Triislees, AHMA seeks to identify people who regiilarly attend events and fiinctioiis organised by AHMA aiid are ivill ing to voluiileer to help in the local commLinity.
Altrincham & Hale Muslim Assoei&tio Company limited by guarantee Trustees, report for the year ended 31 Decen]ber 2023 Trustees serve a fixed three-year term. After the completion of their lerrn, a Trustee fftay stand for re-selection for Ihe next three-year term. Organisational Struclure AHMA has one wholly owned 511bsidiary, Dutyfast Limited, which is incoryoraled in England and Wales (Coinpany No. 04686490). The naliire of ihe subsidiary's business is sel out in the notes to the financial statements. The overall management and conlrol of AHMA is the responsibility of the Trustees who give their time freely and receive no remiineration or oiher benefits for carryiiig out their role. The Trustees meet together as a body on a regular basis and are responsible for all decisions taken in relation to running AHMA and it5 facilities and aclivilies. The Trustees deal with matters pertaining to boih long terin and short term strategies and key targels. 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 rLinning of AHMA in the day to day management of Ihe facilities and co-ordinating daily activities, the Triislees are supported by a group of dedicated volunteers who doiiate tlieir lime at no cost. AHMA has established working groups, Ivhich geiierally comprise between one or livo TrLisle¢s and a number of volLinteers to support the diverse operations of AHMA. AHMA has a Board of Trustees consliluting betiveen 7 and 10 TrLlStees. STATEMENT OF TRUSTEES RESPONSIBILITIES Charity laiv reqiiires the Management Committee acting as CharLty Trlislees lo prepare financial statements for each financial year which give a trii¢ and fair view of the state of affairs of ihe Charity and of ils financial activities for that period. In preparing those financial statements the Charity Trustees are reqLiired to: a) select suitable accoiinting policies and apply thein consistently; b) make jiidgemenls and estimates that are reasonable and prLident' c) statement Nvhether the policies adopted are in accordance wilh Charities SORP and with applicable accoiinting standards, Slibject to any Inalerial departLires disclosed and explained in Ihe finaiicial slalements. d) prepare the financial statements on the going concern basis unless it 15 inappropriate lo asgLiine the Charity will continue operating. The Triislees are responsible for keeping proper accoiinting records Nvhich disclose ivith reasonable acciiracy at any iiine the financial position of the Charity and to enable them to ensiire ihal the financial 51atemenls comply with the Charities Act 2011. They are also responsible for safegiiarding the assets of the Charity and h¢nce for taking reasonable steps for the prevention and detertion of fraiid or other irregularities.
.4itrineham & Hale Muslim Assoeiatlon Company Ilmlted by guarantee for the vear ended 31 December 2023 This report is prepar¢d in accordance with the provisions applicable to companies subject to the small companies, rcgime. This report was approved by the Board of Trustees on 22 September 2024 and signed on its behalf by M. A. Malik Trustee
Altrincham & Hale Muslim Association Company limited by guarantee REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF ALTRINCHAM & HALE MUSLIM ASSOCIATION I report on the financial statements of the Charity for the year ended 31 December 2023, which are set oiit on pages 9 to 15. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The trLlStees are responsible for the preparation of the accoLints. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 201 l or under Regiilation l O( l )(a) to (c) of The Charities Accounts Regulations 2006 and ihat an independent examination is needed. The charity is reqiiired by company law to prepare accrued accoiints and I am qualified to iindertake the examination by being a qualified member of The Chartered Association of Certified Accoiintanls. Having satisfied myself that the charity is not Slibject to aiidit linder company law and is eligible for independent examination, it is my responsibility to.. examine the accounts under section 145 of ihe 201 l Act and section 44(1)Ic) of the Charities and Triistee Investment Act 2005 (the 2005 Act). lo folloiv the procedlires laid down in the general Directions given by the Charity Commission Linder section 145(5){b) of the 201 l Act. and to stale ivhether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was carried OLII in accordance with the general Directions given by the Charity Commission and is in accordance with Regulation I l of the Charities Accounts Regulations 2006. An examinalion incliides a review of the accounling records kept by the charity and a comparison of the accoiints presented with those records. 11 also incliides consideration of any Linusual items or disc10511res in the Éiccount, and seeking explanalions from YOLI as triistee5 conceming any such matters. The procediires undertaken do not provide all the evidence that woiild be required in an audit and consequently no opinion is given as lo ivheiher the accouiits preseiit a 'lrue and fair view, and Ilie report is limited to th05¢ niatters set out in the statement beloiv. INDEPENDENT EXAMINER'S STATEMENT In Connection Nvith Iny exaininalion, iio Inatter has come to my attention lo indicate that.. accounting records have not been kept iii accordance with Section 386 of the Companies Act 2006- Ihe accoiinls do not accord lviih siich records: where accoiints are prepared on an accruals basis, Ivhelher they fail to cornply ivilh relevant accoLinting requireiiients linder section 386 of tlie Coinpanies Act 2006, or are not consistent ivith the Charities SORP (FRS 102}
Altrincham & Hale Mu81im Associatio Company limited by guaranlee any matter which th¢ examiner believes shoiLld be drawn to the aitcntion of the reader to gain a proper understanding of the accounts. Umar Memon FCA Jack Ross Chartered Ac¢ountonts B#rnfield House The Approacli M2nehester M3 7BX 22 September 2024
Altrincham & Hale Musllm Associatloll Company limited by guarantee Statement of financial activities for the year ended 31 December 2023 Unrestrieted Restricted 2023 Funds Funds 2022 Notes Incoming Resources Gifts and donations Investment incoine 136,263 89,338 225,601 12,400 12,400 223.826 12,000 148,663 89,338 238,001 235,826 Resources Expended Charitable activities Governance costs 22,464 22,464 63,520 84,092 147,612 12,244 131,386 63,520 106,556 170,076 143,630 Net Incomlngl(Outgoing) Resources 85,143 (17,218) 67,925 92,196 Balance broughi forward Balances cArried forivard 286,994 866,621 1,153,615 1,061,419 372,137 849,403 1,221,540 1,153,615 The notes on pages 13 to 15 form an integral part of these financial statements.
Altrincham & Hale Muslim Association Company limited by guarantee Statement of financial position as at 31 December 2023 2023 2022 Notes Fixed assets Tangible assels Investtnents 218,949 219,959 218,951 219,96l Current assets Debtors Cash at bank and in hand 566,988 435,601 566,764 366,890 1,002,589 933,654 Creditors.. amounts falling duc iyithill one year Net eurr¢nt assets 1,002,589 933,654 Total assets less current liabilities 1,221,540 ,153,615 Net assets 1,221,540 1,153,615 Reserve8 Brought forward Movement diiring the year 1,153,615 67,92S 1,061,419 92,196 1,221,540 1,153,615 The company was entitled to exemption from audit linder s477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain Rn audit in accordance ivith section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complyti)g ivith the requirement5 of the Companies Act Iviih respect lo accoiiniing records and the preparation of accounts. These accoLints Iiave been prepared in accordance with the provisions applicable to small companies SLibject to the small companies regirne and in accordance Nvith FRS102 SORP. The note5 on pages 13 to 15 form an integral pnrt of these financial stHtements. io
Altrlncham & Hale Muslim Association Company limlted by guarantee Statement of financiAI position (conllnued) The financial statements were approved by the Board on 22 September 2024 and signed on its behalt. by M. A. Malik Trustee Regi$tr*tlon number 4882271 The Dotes on pages 13 to 15 form an integi?I part of these financial slatements. 11
Altrineham & Hale Muslim Asso¢ialion Company limited by guarantee Detailed statement of financial activitie8 for the year ended 31 December 21123 2023 2022 Income Donations - Nornial Madrassah and Quranic claSS - Reslricled Fiinds Donations - Restricted Fiiiids Wedding Evenl Procc¢ds- Restricted Funds Youth camp - Restricted Funds 136,263 85,798 880 98,154 120,642 615 500 3,915 2,660 225,601 223,826 Reslrlcted expenses Leclure costs Books and exam fees Youth camp Food project Charitable donations 76,765 7,327 4,600 550 17,314 72,084 6,968 3,586 8,658 (106,556) (91,296) Unrestricted expenses Hafiz payments Contractor costs Water Charges and rates In8urllnce Light and heat Repairs and maintenance Stalioneryj phoiocopier and iveb. Gifts and entertainment Telephone Hire charges and Events Bank charges General expenses D¢pr¢cialioii on fixtures & eqiiipment 10,400 16,952 984 1,263 10,885 7.836 3,050 2,265 9,800 14,560 1,500 1,178 3,999 4,538 6,212 3,219 120 2,579 788 2,496 1,345 3,878 219 4,779 1,009 (63,520) (52,334) Other operating Income Rent Teceivable 12.400 12,000 12,400 12,000 Excess Income/(Expenditure) 67,925 92,196 Tlie notes on pages 13 to IS forni an integral part of these financial statement5. 12
Altrincham & Hale Muslim Association Company limited by guarantee Notes to the finallcial statements for the year ended 31 December 2023 Accounting policies Accounting convention The finaiicial statements have been prepared in accordance with Ihe Charities: Statemenl of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and R¢publi¢ of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Finaiicial Reporling Standard applicable in the UK and Repiiblie of Ireland (FRS 102) and ihe Companies Act 20U6. Income Income represents the total amount received during the year. 1.3. Tanglble fl.xed assets and depreciation Depreciation is provided at rates calculated to write off the cost less residLial valiie of each asset over its expcctcd Liscful lif¢, as fullows: Fixtures, fittings and equipment 250/0 reducing balance 1.4. Investments Fixed asset investments are staled al cost. 1.5. Group Accounts The compaiiy is entitled to the exemption under Section 248 of the Cornpanies Acl 2006 from the obligation to prepar¢ group accoiints. Income The total income of the charity for the year has been derived frorn its principal activity ivholly iindertaken in the UK. 13
Altrinehaln & Hale Muslim Association Company limited by guarantee Notes to the financial statements for the year ended 31 December 21123 continiied Land and Fixtures, buildings fittings and freehold equipment Tangible fixed assels Total Cost At l January 2023 Additions 215,922 17.505 233.427 At 31 December 2023 215,922 17,505 233,427 Depreciation At l Janiiary 2023 Charge for th¢ year At 31 December 2023 13,468 1,010 [3,468 1,010 14,478 14,478 Net book valucs At 31 December 2023 215,922 3,027 218,949 At 31 December 2022 215,922 4,037 219,959 Sub5idlary undertakings shares Fiyed asset investments Dutyfast Llmited Total Cost At l Janliary 2023 At 31 December 2023 Net book values At 31 December 2023 At 31 Decetnber 2022 Dutyfasl Limited was formed to acqiiire a freeliold property by AMA before fonnalion of Altrinehain Miislitn Association. Diiiyfast Limiied is Nvholly owned by Allrincham & Hale MLisliin Association. 14
Altrincham & Hale Muslim Association Company limited by guarantee Notes to the financial statements for the year ended 31 December 2023 continued Debtors 2023 2022 Dutyfast Limited Other debtors 466.616 100,372 466,616 100,148 566,988 566,764 Creditors: amounts falling due Ivithin one year 2023 2022 Other taxes and social security costs 15