**REGISTERED CHARITY NUMBER: 1104130** ## **Trustees' Report and** **Financial Statements for the Year Ended 31 December 2024** **for** **Beeston Muslim Centre** M Ahmed & Co Accountants Ltd Chartered Accountants 83 Park Road Chilwell Nottingham NG9 4DE **Beeston Muslim Centre** **Contents of the Financial Statements for the Year Ended 31 December 2024** ||**Page**| |---|---| |**Trustees' Report**|1 to 3| |**Independent Examiner's Report**|4| |**Statement of Financial Activities**|5| |**Balance Sheet**|6| |**Notes to the Financial Statements**|7 to 11| |**Detailed Statement of Financial Activities**|12| **Beeston Muslim Centre** **Trustees' Report for the Year Ended 31 December 2024** The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The Beeston Muslim Centre is a charitable organisation, registered charity no. 1104130, set up to promote the advancement of religion as practised by Sunni Muslims of the Hanfi Brailvi school of thought, provide educational support to children, help alleviate poverty, distress and sickness within all sectors of the community and develop inter-faith relationships through dialogue with local community representatives. ## **ACHIEVEMENT AND PERFORMANCE** ## **Charitable activities** Demand for Madrasah at BMC continues to increase. Number of sessions have been increased to meet this growing demand. Staff have weekly sessions for CPD. These focus on improving the quality of teaching, quality assurance of marking and feedback and safeguarding training. All staff have been trained in First Aid. A Management Information System (MIS) has been successfully implemented. This MIS allows more efficient data management, compliance with GDPR and entry for data collection such as attendance, assessment and behaviour and achievement logs. Significant capital improvements were carried out during 2024. These included: - £28k on renovating the roof and ground floor room of the main building - £9.6k on the new kitchen/office/store room extension and fit out - £11.6k for a new resin drive for the courtyard - £31k on replacing the roof of the community centre (funded by a grant from Broxtowe Borough Council) BMC has installed state of the art remote cameras to record events to stream to other parts of the centre and social media. The management team would like to thank all members and volunteers for their time and resources. ## **FINANCIAL REVIEW** ## **Financial position** £78,842 (2023 - £61,207) was donated by the trustees, local community, and visitors to the centre for operational and development activities. This was supplemented with £16,113 (2023 - £7,284) from the Government Gift Aid scheme, £8,130 (2023 - £nil) from hire of the community centre and £28,846 (2023 - £26,526) donations for children's madrasah classes. The centre also received £35,313 from Broxtowe Borough Council for roof repairs to the community centre. Operating expenses including depreciation amounted to £91,288 (2023 - £90,695) resulting in a £75,956 operating surplus. All of this was used to fund the roof repairs to the community centre and capital improvements to the mosque area. The charity would like to thank all its members and supporters for their work and generosity. ## **Principal funding sources** In the absence of investment income or other regular income stream, the charity is entirely dependent on the generosity and donations from members, attendees to the centre and the local community. ## **Reserves policy** The management committee is aware, and has a policy, that unrestricted funds held by the charity and not committed or invested in tangible fixed assets should be between three and six months of expenditure. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The charity is governed by a constitution. Page 1 **Beeston Muslim Centre** **Trustees' Report for the Year Ended 31 December 2024** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees** Applications for trusteeship and membership of the management committee are sought by personal solicitation. Selection is made and approved by the Governing Council. The Chairperson, Secretary and Treasurer ("officers") serve for a period of 3 years, other management committee members serve for a period of 3 years; officers and members may be re-elected for further 1 and 2 year periods. An election with a secret ballot of Trustees took pace in January 2023 to form a new management Committee. Having followed the due process as set out in the constitution 7 members of Management were elected for a period of 3 years. ## **Organisational structure** The management of the charity is vested in a management committee consisting of a Chairman, Secretary, Treasurer and 4 other individuals appointed by the Governing Council (all of the trustees). The management committee meets at least four times per year and deals with all operational and development matters. The Chairperson has overall control on all the final decisions after liaising with, and agreement from, all trustees. The Chairperson will use their authority on any issues that are unable to be agreed. There have been no changes in the objects and policies during the year. ## **Risk management** The trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1104130 ## **Principal address** 4a Evelyn Street Beeston Nottingham NG9 2EU Page 2 **Beeston Muslim Centre** ## **Trustees' Report for the Year Ended 31 December 2024** ## **Trustees** Mr Mansoor Ahmed (Chairman) Mr Interkhab Ahmed Din Mr Mohammed Meharban Mr Shafique Fazal (Treasurer) Mr Rashid Ahmed (resigned 15.1.24) Mr Raza Ahmed Mrs Kaneez Akbar Mr Malik Akram Haji Mohammed Ayub Mr Mohammed Yaqub Mr Mohammed Ayoub Mr Ghazanfar Ayoub Mr Feroz Din Mr Nisar Hussain Treasurer Mr Mohammed Zaheem Mr Sheraz Mumtaz Mr Waseem Zaman Mr Mohammed Umar Farooq Mr Ali Hussain Mr Shabir Ahmed Kataria Mr Tariq Kataria Mr Ghulam Mayauddin Mr Sagir Khan Mr Hamid Mumtaz Mr Mohammed Shafique Mr Mohammed Yasin Haji Mohammed Zaman Mr Shabbir Zaman Mr Rizwan Ahmed Mr Kaleem Ashraf Mr Mazhar Hussain Haji Bashir Ahmed Mr Adnan Hussain Mr Mohammed Saleem Mr Zahir Ul Din Mr Mohammed Tahir Mr Shazad Ahmed (Secretary) Mr Hashim Ahmed Trustee (appointed 16.1.24) ## **Independent Examiner** M Ahmed & Co Accountants Ltd Chartered Accountants 83 Park Road Chilwell Nottingham NG9 4DE Approved by order of the board of trustees on 4 November 2025 and signed on its behalf by: Mr Mansoor Ahmed - Trustee / Chairman Page 3 **Independent Examiner's Report to the Trustees of Beeston Muslim Centre** ## **Independent examiner's report to the trustees of Beeston Muslim Centre** I report to the charity trustees on my examination of the accounts of Beeston Muslim Centre (the Trust) for the year ended 31 December 2024. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Maqbool Ahmed M Ahmed & Co Accountants Ltd Chartered Accountants 83 Park Road Chilwell Nottingham NG9 4DE 4 November 2025 Page 4 **Beeston Muslim Centre** ## **Statement of Financial Activities for the Year Ended 31 December 2024** |||**31.12.24**|31.12.23| |---|---|---|---| |||**Unrestricted**|| |||**fund**|Total funds| ||Notes|**£**|£| |**INCOME AND ENDOWMENTS FROM**|||| |Donations and legacies||**130,268**|68,491| |**Charitable activities**|||| |Madrasah classes||**28,846**|26,526| |Other income||**8,130**|-| |**Total**||**167,244**|95,017| |**EXPENDITURE ON**|||| |**Charitable activities**|||| |Mosque expenditure||**91,288**|90,695| |**NET INCOME**||**75,956**|4,322| |**RECONCILIATION OF FUNDS**|||| |Total funds brought forward||**308,831**|304,509| |**TOTAL FUNDS CARRIED FORWARD**||**384,787**|308,831| The notes form part of these financial statements Page 5 **Beeston Muslim Centre** ## **Balance Sheet 31 December 2024** |||**31.12.24**|31.12.23| |---|---|---|---| |||**Unrestricted**|| |||**fund**|Total funds| ||Notes|**£**|£| |**FIXED ASSETS**|||| |Tangible assets|5|**400,527**|329,263| |**CURRENT ASSETS**|||| |Debtors|6|**-**|1,148| |Cash at bank||**116**|2,999| |||**116**|4,147| |**CREDITORS**|||| |Amounts falling due within one year|7|**(15,856)**|(12,062)| |**NET CURRENT ASSETS**||**(15,740)**|(7,915)| |**TOTAL ASSETS LESS CURRENT LIABILITIES**||**384,787**|321,348| |**CREDITORS**|||| |Amounts falling due after more than one year|Amounts falling due after more than one year
8|**-**|(12,517)| |**NET ASSETS**||**384,787**|308,831| |**FUNDS**|10||| |Unrestricted funds||**384,787**|308,831| |**TOTAL FUNDS**||**384,787**|308,831| The financial statements were approved by the Board of Trustees and authorised for issue on 4 November 2025 and were signed on its behalf by: Mr Mansoor Ahmed - Trustee / Chairman The notes form part of these financial statements Page 6 **Beeston Muslim Centre** **Notes to the Financial Statements for the Year Ended 31 December 2024** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity 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 use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 2% on cost Fixtures and fittings - 33% on cost ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **2. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. Page 7 continued... **Beeston Muslim Centre** **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** ## **3. STAFF COSTS** The average monthly number of employees during the year was as follows: |Imam
Teachers/Others
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**Charitable activities**
Madrasah classes
**Total**
**EXPENDITURE ON**
**Charitable activities**
Mosque expenditure
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**TANGIBLE FIXED ASSETS**
Freehold
property
£
**COST**
At 1 January 2024
**398,915**
Additions
**80,314**
At 31 December 2024
**479,229**
**DEPRECIATION**
At 1 January 2024
**71,745**
Charge for year
**8,719**
At 31 December 2024
**80,464**
**NET BOOK VALUE**
At 31 December 2024
**398,765**
At 31 December 2023
327,170|**31.12.24**
31.12.23
**1**
1
**2**
2
**3**
3
Unrestricted
fund
£
68,491
26,526
95,017
90,695
4,322
304,509
308,831
Fixtures
and
fittings
Totals
£
£
**18,787**
**417,702**
**1,088**
**81,402**
**19,875**
**499,104**
**16,694**
**88,439**
**1,419**
**10,138**
**18,113**
**98,577**
**1,762**
**400,527**
2,093
329,263| |---|---| ||| ||| ||| ||| ||| ## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** ## **5.** Page 8 continued... **Beeston Muslim Centre** **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** |**6.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**31.12.24**
**£**
Prepayments
**-**
**7.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**31.12.24**
**£**
Bank loans and overdrafts (see note 9)
**-**
Taxation and social security
**606**
Other creditors
**15,250**
**15,856**
**8.**
**CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
**31.12.24**
**£**
Bank loans (see note 9)
**-**
**9.**
**LOANS**
An analysis of the maturity of loans is given below:
**31.12.24**
**£**
Amounts falling due within one year on demand:
Bank loans
**-**
Other loans
**15,000**
**15,000**
Amounts falling between one and two years:
Bank loans - 1-2 years
**-**
Amounts falling due between two and five years:
Bank loans - 2-5 years
**-**
**10.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.1.24
in funds
£
£
**Unrestricted funds**
General fund
**308,831**
**75,956**
**TOTAL FUNDS**
**308,831**
**75,956**|31.12.23
£
1,148
31.12.23
£
10,773
764
525
12,062
31.12.23
£
12,517
31.12.23
£
10,773
-
10,773
10,773
1,744
At
31.12.24
£
**384,787**
**384,787**| |---|---| Page 9 continued... **Beeston Muslim Centre** **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** ## **10. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||Incoming|Resources|Resources|Movement| |---|---|---|---|---| ||resources||expended|in funds| ||£||£|£| |**Unrestricted funds**||||| |General fund|**167,244**||**(91,288)**|**75,956**| |**TOTAL FUNDS**|**167,244**||**(91,288)**|**75,956**| |**Comparatives for movement in funds**||||| ||||Net|| |||movement||At| ||At 1.1.23||in funds|31.12.23| ||£||£|£| |**Unrestricted funds**||||| |General fund|304,509||4,322|308,831| |**TOTAL FUNDS**|304,509||4,322|308,831| |Comparative net movement in funds, included in the above are as follows:||||| ||Incoming|Resources||Movement| ||resources||expended|in funds| ||£||£|£| |**Unrestricted funds**||||| |General fund|95,017||(90,695)|4,322| |**TOTAL FUNDS**|95,017||(90,695)|4,322| |A current year 12 months and prior year 12 months combined position is as follows:||||| ||||Net|| |||movement||At| ||At 1.1.23||in funds|31.12.24| ||£||£|£| |**Unrestricted funds**||||| |General fund|304,509||80,278|384,787| |**TOTAL FUNDS**|304,509||80,278|384,787| Page 10 continued... **Beeston Muslim Centre** **Notes to the Financial Statements - continued for the Year Ended 31 December 2024** ## **10. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |r
**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
Resources
Movement
esources
expended
in funds
£
£
£
262,261
(181,983)
80,278
262,261
(181,983)
80,278| |---|---| ## **11. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 December 2024. Page 11 **Beeston Muslim Centre** ## **Detailed Statement of Financial Activities for the Year Ended 31 December 2024** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Gift aid
Grants
**Charitable activities**
Childrens madrasah classes
**Other income**
Community centre hire
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Subscriptions
Repairs and maintenance
Car parking
Cleaning
Children classes
IT and website costs
Community centre activities
Sundry expenses
Charitable donations
Depn of freehold property
Depn of fixtures and fittings
**Support costs**
**Finance**
Bank charges
**Governance costs**
Accountancy and legal fees
Bank loan interest
Total resources expended
**Net income**|31.12.24
£
**78,842**
**16,113**
**35,313**
**130,268**
**28,846**
**8,130**
**167,244**
**51,842**
**146**
**1,418**
**1,437**
**9,834**
**1,112**
**788**
**511**
**2,655**
**600**
**185**
**792**
**1,185**
**4,743**
**2,038**
**-**
**8,719**
**1,419**
**89,424**
**341**
**617**
**906**
**1,523**
**91,288**
**75,956**|31.12.23
£
61,207
7,284
-
68,491
26,526
-
95,017
54,726
260
1,156
1,361
8,349
773
544
372
188
-
336
1,662
633
2,191
2,015
1,750
7,501
3,351
87,168
295
694
2,538
3,232
90,695
4,322| |---|---|---| This page does not form part of the statutory financial statements Page 12