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2024-08-31-accounts

Musidal Islamic Association U.K (MIA) Trustees’ annual report Year ended 31[st] August 2024

Musidal Islamic Association’s trustees have the pleasure of presenting their annual report for the year ended 31[st] August 2024.

Reference and administration details Principal

address:

1st floor, 102-105 Whitechapel High Street, London E1 7RA

Our objectives

These are the objectives of the charity:

  1. To organise social, cultural and religious activities including those related to birth, marriage, death and other spiritual and cultural needs of our users.

  2. To help people to settle into the community successfully. Those who came to live and work in London from Europe and Africa or from other cities in the UK. MIA will be there to help them to learn English and support them to learn and understand the British values.

  3. To provide religious facilities i.e. Prayer hall (Mosque) for followers of the Islamic faith, and to offer education, cultural and recreational services to the whole community.

  4. To promote opportunities for the study of Arabic language and the mother tongues through classes, lectures, training and cultural events.

  5. To organise the collection and disbursement of "Fitra" and "Zakah (obligatory poor dues) according to the teachings of Holy Quran, Hadith and Islamic Shariah.

  6. To increase opportunities for members of MIA to engage with service providers so as to enable those providers to better meet the needs of our members.

Activities and Achievements :

Future Plans:

Challenges:

Declaration :

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position
Date
MR Hamid Jalloh MR Mamudu Jalloh
Chairman Trustee & Imam
28/06/2025 28/06/2025

Charity number: 1105825

MUSIDAL ISLAMIC ASSOCIATION UK

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 August 2024

MUSIDAL ISLAMIC ASSOCIATION UK Contents Page For the year ended 31 August 2024

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9

MUSIDAL ISLAMIC ASSOCIATION UK

Report of the Trustees

For the year ended 31 August 2024

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 August 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity MUSIDAL ISLAMIC ASSOCIATION UK Charity registration number 1105825 Principal address 1st floor 102-105 Whitechapel High Street London E1 7RA

Trustees

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

Alpha Abdulai Barrie Sheik Hamid Jalloh Mamudu Jalloh Independent examiners Turay and co ltd 21 Morrison House Tulse hill London SW2 3PP

Approved by the Board of Trustees and signed on its behalf by

............................................................................. Alpha Abdulai Barrie

1 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Independent Examiners Report to the Trustees

For the year ended 31 August 2024

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

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners statement

Since the Charity’s gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of , which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 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.

Turay and co ltd 21 Morrison House

Tulse hill London SW2 3PP

2 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Statement of Financial Activities

For the year ended 31 August 2024

Notes
Income and endowments from:
Donations and legacies
Total
Expenditure on:
Raising funds
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
-
-
-
-
-
-
161,816
161,816
Restricted
funds
£
258,497
258,497
(132,785)
(15,558)
(148,343)
110,154
560,168
670,322
2024
£
258,497
258,497
(132,785)
(15,558)
(148,343)
110,154
721,984
832,138
2023
£
235,193
235,193
(118,103)
(4,600)
(122,703)
112,490
642,088
754,578

3 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Statement of Financial Position

As at 31 August 2024

Notes
Fixed assets
Tangible assets
4
Current assets
Cash at bank and in hand
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
8
Net assets
The funds of the charity
Restricted income funds
9
Unrestricted income funds
Total funds
£
2024
1,190,976
1,190,976
82,533
82,533
82,533
1,273,509
(456,757)
816,752
544,782
271,970
816,752
£
2023
1,190,976
1,190,976
54,973
54,973
54,973
1,245,949
(506,757)
739,192
464,886
274,306
739,192

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

0

4 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Notes to the Financial Statements

For the year ended 31 August 2024

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.

MUSIDAL ISLAMIC ASSOCIATION UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor vehicles

18% Reducing balance

2. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for restricted funds.

3. Intangible fixed assets

Cost or valuation
At 01 September 2023
At 31 August 2024
Amortisation
At 01 September 2023
At 31 August 2024
Net book values
At 31 August 2024
At 31 August 2023
Intangible
asset 1
£
(1,488)
(1,488)
-
-
(1,488)
(1,488)
Intangible
asset 3
£
-
-
(1,488)
(1,488)
1,488
1,488
Total
(1,488)
(1,488)
(1,488)
(1,488)

5 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Notes to the Financial Statements Continued

For the year ended 31 August 2024

4. Tangible fixed assets

Cost or valuation
At 01 September 2023
At 31 August 2024
Depreciation
At 01 September 2023
At 31 August 2024
Net book values
At 31 August 2024
At 31 August 2023
Land and
buildings
£
1,174,882
1,174,882
-
-
1,174,882
1,174,882
Fixtures and
fittings
£
19,890
19,890
3,796
3,796
16,094
16,094
Total
£
1,194,772
1,194,772
3,796
3,796
1,190,977
1,190,977

Investments

5. Analysis of movement of commercial investments

Fair value at 01
September 2023
Fair value at 31
August 2024
Investmen
propert
£
(194,285)
(194,285)

6. Analysis of investments between funds as at year ended 31 August 2024

Restricted funds
Investment properties
2024
£
(194,285)
(194,285)
2023
£
(194,285)
(194,285)

6 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Notes to the Financial Statements Continued

For the year ended 31 August 2024

7. Analysis of movement of social investments

Market value at 01 September 2023 Market value at 31 August 2024

Programm relate investment £ 194,285 194,285

8. Creditors: amounts falling due after more than one year

2024 2023 £ £ Trade creditors 454,977 504,977 Other creditors 1,780 1,780 456,757 506,757

9. Movement in funds

Restricted Funds

Balance at Incoming Outgoing Balance at
01/09/2023 resources resources 31/08/2024
£ £ £ £
General 560,168 258,497 (148,343) 670,322
560,168 258,497 (148,343) 670,322
Restricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/09/2022 resources resources 31/08/2023
£ £ £ £
General 480,272 235,193 (122,703) 592,762
480,272 235,193 (122,703) 592,762

7 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Notes to the Financial Statements Continued

For the year ended 31 August 2024

10. Analysis of net assets between funds

Intangible Tangible Investments Net current Creditors > Net Assets
fixed assets fixed assets assets / one year
(liabilities)
£ £ £ £ £ £
Unrestricted funds
General
Donations Cash (1,488) 1,175,707 - (244,427) (767,976) 161,816
Restricted funds
General fund 1,488 15,269 - 326,960 311,219 654,936
- 1,190,976 - 82,533 (456,757) 816,752
Previous year
Intangible Tangible Investments Net current Creditors > Net Assets
fixed assets fixed assets assets / one year
(liabilities)
£ £ £ £ £ £
Unrestricted funds
General
Donations Cash (1,488) 1,175,707 - (244,427) (767,976) 161,816
Restricted funds
General fund 1,488 15,269 - 299,400 261,219 577,376
- 1,190,976 - 54,973 (506,757) 739,192

8 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Detailed Statement of Financial Activities

For the year ended 31 August 2024

INCOME AND ENDOWMENT
Donations and legacies
Donations
Legacies
Total incoming resources
EXPENDITURE
Zakatul Fitr
Security for ramadan
Cost of direct charitable activity 3
Funeral costs
Imams
Support cost 5
Rent
Support cost 10
Fundraising support costs 10
Governance costs
Finance
costs
Telephone costs
Bank charges
Insurance
Other premises cost
Total resources expended
Net Income
£
2024
256,981
1,516
258,497
258,497
-
(2,257)
(2,257)
(925)
(925)
(7,935)
(33,350)
(41,285)
(18,000)
(18,000)
-
-
(70,000)
(1,243)
(7,425)
(2,760)
(4,448)
(85,876)
(148,343)
110,154
£
2023
233,217
1,976
235,193
235,193
(455)
-
(455)
-
-
(972)
(27,750)
(28,722)
(23,400)
(23,400)
(1,281)
(1,281)
(63,641)
(604)
(4,600)
-
-
(68,845)
(122,703)
112,490

9 of 9

This page does not form part of the statutory financial statements

Charity number: 1105825

MUSIDAL ISLAMIC ASSOCIATION UK

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 August 2024

MUSIDAL ISLAMIC ASSOCIATION UK Contents Page For the year ended 31 August 2024

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 8
Detailed Statement of Financial Activities 9

MUSIDAL ISLAMIC ASSOCIATION UK

Report of the Trustees

For the year ended 31 August 2024

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 August 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity MUSIDAL ISLAMIC ASSOCIATION UK Charity registration number 1105825 Principal address 1st floor 102-105 Whitechapel High Street London E1 7RA

Trustees

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

Alpha Abdulai Barrie Sheik Hamid Jalloh Mamudu Jalloh Independent examiners Turay and co ltd 21 Morrison House Tulse hill London SW2 3PP

Approved by the Board of Trustees and signed on its behalf by

............................................................................. Alpha Abdulai Barrie

1 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Independent Examiners Report to the Trustees

For the year ended 31 August 2024

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

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners statement

Since the Charity’s gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of , which is one of the listed bodies.

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

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 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.

Turay and co ltd 21 Morrison House

Tulse hill London SW2 3PP

2 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Statement of Financial Activities

For the year ended 31 August 2024

Notes
Income and endowments from:
Donations and legacies
Total
Expenditure on:
Raising funds
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
-
-
-
-
-
-
161,816
161,816
Restricted
funds
£
258,497
258,497
(132,785)
(15,558)
(148,343)
110,154
560,168
670,322
2024
£
258,497
258,497
(132,785)
(15,558)
(148,343)
110,154
721,984
832,138
2023
£
235,193
235,193
(118,103)
(4,600)
(122,703)
112,490
642,088
754,578

3 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Statement of Financial Position

As at 31 August 2024

Notes
Fixed assets
Tangible assets
4
Current assets
Cash at bank and in hand
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than one year
8
Net assets
The funds of the charity
Restricted income funds
9
Unrestricted income funds
Total funds
£
2024
1,190,976
1,190,976
82,533
82,533
82,533
1,273,509
(456,757)
816,752
544,782
271,970
816,752
£
2023
1,190,976
1,190,976
54,973
54,973
54,973
1,245,949
(506,757)
739,192
464,886
274,306
739,192

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

0

4 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Notes to the Financial Statements

For the year ended 31 August 2024

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.

MUSIDAL ISLAMIC ASSOCIATION UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor vehicles

18% Reducing balance

2. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for restricted funds.

3. Intangible fixed assets

Cost or valuation
At 01 September 2023
At 31 August 2024
Amortisation
At 01 September 2023
At 31 August 2024
Net book values
At 31 August 2024
At 31 August 2023
Intangible
asset 1
£
(1,488)
(1,488)
-
-
(1,488)
(1,488)
Intangible
asset 3
£
-
-
(1,488)
(1,488)
1,488
1,488
Total
(1,488)
(1,488)
(1,488)
(1,488)

5 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Notes to the Financial Statements Continued

For the year ended 31 August 2024

4. Tangible fixed assets

Cost or valuation
At 01 September 2023
At 31 August 2024
Depreciation
At 01 September 2023
At 31 August 2024
Net book values
At 31 August 2024
At 31 August 2023
Land and
buildings
£
1,174,882
1,174,882
-
-
1,174,882
1,174,882
Fixtures and
fittings
£
19,890
19,890
3,796
3,796
16,094
16,094
Total
£
1,194,772
1,194,772
3,796
3,796
1,190,977
1,190,977

Investments

5. Analysis of movement of commercial investments

Fair value at 01
September 2023
Fair value at 31
August 2024
Investmen
propert
£
(194,285)
(194,285)

6. Analysis of investments between funds as at year ended 31 August 2024

Restricted funds
Investment properties
2024
£
(194,285)
(194,285)
2023
£
(194,285)
(194,285)

6 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Notes to the Financial Statements Continued

For the year ended 31 August 2024

7. Analysis of movement of social investments

Market value at 01 September 2023 Market value at 31 August 2024

Programm relate investment £ 194,285 194,285

8. Creditors: amounts falling due after more than one year

2024 2023 £ £ Trade creditors 454,977 504,977 Other creditors 1,780 1,780 456,757 506,757

9. Movement in funds

Restricted Funds

Balance at Incoming Outgoing Balance at
01/09/2023 resources resources 31/08/2024
£ £ £ £
General 560,168 258,497 (148,343) 670,322
560,168 258,497 (148,343) 670,322
Restricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/09/2022 resources resources 31/08/2023
£ £ £ £
General 480,272 235,193 (122,703) 592,762
480,272 235,193 (122,703) 592,762

7 of 9

MUSIDAL ISLAMIC ASSOCIATION UK

Notes to the Financial Statements Continued

For the year ended 31 August 2024

10. Analysis of net assets between funds

Intangible Tangible Investments Net current Creditors > Net Assets
fixed assets fixed assets assets / one year
(liabilities)
£ £ £ £ £ £
Unrestricted funds
General
Donations Cash (1,488) 1,175,707 - (244,427) (767,976) 161,816
Restricted funds
General fund 1,488 15,269 - 326,960 311,219 654,936
- 1,190,976 - 82,533 (456,757) 816,752
Previous year
Intangible Tangible Investments Net current Creditors > Net Assets
fixed assets fixed assets assets / one year
(liabilities)
£ £ £ £ £ £
Unrestricted funds
General
Donations Cash (1,488) 1,175,707 - (244,427) (767,976) 161,816
Restricted funds
General fund 1,488 15,269 - 299,400 261,219 577,376
- 1,190,976 - 54,973 (506,757) 739,192

8 of 9

MUSIDAL ISLAMIC ASSOCIATION UK Detailed Statement of Financial Activities

For the year ended 31 August 2024

INCOME AND ENDOWMENT
Donations and legacies
Donations
Legacies
Total incoming resources
EXPENDITURE
Zakatul Fitr
Security for ramadan
Cost of direct charitable activity 3
Funeral costs
Imams
Support cost 5
Rent
Support cost 10
Fundraising support costs 10
Governance costs
Finance
costs
Telephone costs
Bank charges
Insurance
Other premises cost
Total resources expended
Net Income
£
2024
256,981
1,516
258,497
258,497
-
(2,257)
(2,257)
(925)
(925)
(7,935)
(33,350)
(41,285)
(18,000)
(18,000)
-
-
(70,000)
(1,243)
(7,425)
(2,760)
(4,448)
(85,876)
(148,343)
110,154
£
2023
233,217
1,976
235,193
235,193
(455)
-
(455)
-
-
(972)
(27,750)
(28,722)
(23,400)
(23,400)
(1,281)
(1,281)
(63,641)
(604)
(4,600)
-
-
(68,845)
(122,703)
112,490

9 of 9

This page does not form part of the statutory financial statements