The Charity Registration Number is 1108096 Southampton Medina Mosque Trust Limited Report and Accounts 31 March 2024 111111111 hlLI)IN'A 1410%CLilI TKV51 LI I)
Southampton Medina Mosque Trust Llmlted Report and accounts for the year ended 31 March 2024 Contents Page Truste&$' Annual Report Ac¢ounlants' report Funds Statémenf5.-. Slalemenl ol Financial klivilies Balan¢9 sho•t Notes to the account5 13
Southampton M8dina Mosqua Trust Limiled Company Registration Nutnber- 04390127 Trustees, Annual Report for the year ended 31 March 2024 The Trustees present their f4eport and Accounts lor the year èndèd 31 March 2024. which also compri$e$ the Directors. Report required by the Cotnpanies Act 2006. Referenco and administrative details The charlty name. Thè 18gal narne of the charlly i5'.- Soulhamplon Madina Mosque Trust Limitet#. The charity is also known by its operating name, Southampton Medlna Mosque Trust Limited. rhe ¢harltys re4s opgratlon and UK ch?rit•bl• reglslr81ion. The chafity is registered In Enoland & Wales wlth the Charily Commission in England & Wales ICCEWI with charily number 1108096. The d)arily does not operate in any overseas jurl$di¢li¢ns. L•9Jl Structur• ol thg chorlty The charlly Is ¢onsliluled as a Company Ilmrted by guarantee, reglstered under the Compani8s Ac15 . The goveriiiiio document of the charlly Is Ihe Memoraiidum and Articles of AssDcialion establishing the comp8ny under company legislation. The governing document is dated 08 March 2002 There are no reslriclions In the governing documents on the operation ol the Charity or on ils investment powers other than those Imposed by Charity Law. By operation of law 811. trustees arè directors under th Compani8s Act 2006 and all diffjclors are tru8lees under Charlties kgi$18b'on and have r•sponsIbilie$, as su¢h, urKler both company and charlly l•gi3lalion.
Southampton Medina Mosque Trust Limited Company Reg15tralion Number- 04390127 Trustees, Annual Report for the year ended 31 March 2024 Thè prtnclpal op•ratlng addrg$5, tglophonè numbèr, amall w¢b addr988 of the charlty are... Cornplon Walk Off Sl Mary's Road. Soulhamplon Hampshirè, S014 OBH Telephone 2380231945 Email Address chaiiman@tnEdin8tnosque.org.uk Vvab addrès5 WWW.Tn8din8mosque.org,uk The registered office of the charity for Companies Act purposes is the same as the operating address shown above. Tho Tru$t•g8 In offlc• on the dot• thg r•port wii approv•d w•r8:. Mr Rashid Brora Mr Javed Ditta Mr Shahid Ali Mr Dildar Hussain Mr Aneeb Khalid Mr Bashir Ahtned Mrs Parvin Damani Mr Tahir Rafiq Mr Muhammad Abbas Khan Mr Liaqal Tahir Mr Muhammad Noman Chaiman Vice Chaimian General Secrelary Treasurer Th• followlng pornon• *¥rved •• Trust••• durlng th• ygyr •nd•d 31 M•r¢h 2024:. The Iruslees who serv&d as a iruslee In ltte rgportino pèriod were as Shown above. and there were no changes during the year, or in the period beMeen the year end and the approval of the accounts. All the Iruslees are also members csl the charity. Objects and activities of the charity The purposes of the charlty 8$ set out in its govemlng document. 1. The manaGernenl and runnlng ol the mosque sllualed al Compton Wslk, Southampton. 2. The fuifilmenl ol relSglous needs and Ihe requiromènis ol the local muslim comrnunlty. 3. The provision of islamic education. 4. Promote a beller undèr51anding ol the values and teachings 01 islam in the wider community Ihrvugh Various a¢liwlies and events.
Southampton Medina Mosque Trust Limitèd Company Regislralion Number- 04390127 Trustees, Annual Report for the year ended 31 March 2024 The main activities undertaken in relation to those purposes during the year. The mosque continues to host vislts frorn schoo18 across Hamp8hir8 and Dorsel oiving many pupi18 Ih&ir first insight into islam IDgether with ttosling vislls for other faith groups with a view lo raise an awareness among other falh5 as lo what islam stsnds for. The company remains assoclaled with the Muslim Council ol Britain and is a mernber ol MINA8. a national body thai promotes good governance in Mosques in the UK Ihrough a process of sell regulalion. The company Is a member of the Soulharnplon Interfaith Link ISIFLI and the SoLilhamplon Council ol Faiths ISCOFI. The main activities undertaken during the year to further the charity s purpose for the public benefit. The eompany, through the runnlng ol Ibe mosqu& also proTTrol$S a moral 8nd ethical frgrnework for follow8T8 lo live by and prornote the advancement ol islam. The company d085 thi5 by praviding a sp8¢8 lo worship. provision of luneral facilities and weddings. The mosqu8 runs a chlldran's Quran class avery wèekday and runs weekly study cjrdes for adults and youth8. The truslees have had rtrgard 10 the Charlty Commisslon's guldanc8 on public b8n•fit In managlng th8 activities ol the charity. The main achievements and perforrnancg of the charity during the year. Our mosque provid06 a cantr9 for prayers and worship and lor other activities associated with our lailh. Durln9 Ihe yesf und8r rview we oHerred a r8nge ol rellglous services and aclivilles includlng. Hlfz cla88è8'. Mèmorisalion of the Qur'an is considered as an imporl8nt olement of rellgiou8 ¢ducat4on and Iraining. We have continued to providè Ihis facility for young peole in the mosque, Zakat.. Zakat Is part of our lailh Ihal all who are 8blts to. should offer Zakat. Zakat is collected in proportion lo a persons means and is thè giving of money lor a number of specific pufposes including lo help others In n6ed and lo further the teachings of151arn. The rnosque committee collects ancl dislfibutes Ihe 2akal, none of whlch is used to fund Ime mosque and neilher 1$ 8 tharge made for collectlon and dlstribullon ol Zakat. Inter-lalth actlvlti••.' Our mosque is an active member ol the Inter lailh communities ol the Southampton and the wider Hampshirè area and we use this plafform to Pfomoiè inièr faith dialogue and social cohesion.
Southampton Medlna Mosqu8 Trust Limited Company Registiation Number- 04390127 Trustees, Annual Report for the year ended 31 March 2024 The difference tha charity S Porformance durlng the year has made to the beneficiaries of the charity and the wider society. The charity's performance during th8 year has raised awarenes6 about the religion ol islam which has assisted In social Inlegralion. The methods used to recruit and appoint new charlty trustees. Trustees ol the charity are appointed from within the community and is on a voluntary basis. No one Is approached by the board of Iruslees lo act a smembers of the board bul memberg are invited to come forwarcl. Ballkers Rtsyal BanK ol Scotland. 1 Collage Str861. Soulhampton. S015 2WS. Flnanclal rovlew rhe charity s flnancial p051tion at the end of the year ended 31 March 2024 The financial position of the charity al 31 March 2024 and comparatives for the prior poriod, as more fully detailed in the ac¢ounl$, can be Summarised as follows'_ 2024 2023 N•t Incomè 1?.763 18.842 Unreslricled Revenuo Funds 8V8il¥bFe for Ihe general purposes ol Ihe charity 3.668.843 3,654,880 Financial revlew of the position at the reporting date. 31 March 2024 . The Ifuslees consider the financial performance by the charlty during Ihe year lo have been sa115factory. The Iruslees do not have concern about the financial viability of the charity for the next 12 months. Policies on reseThes. The Truslees ha¥p sel 8 policy of retaining reserves suffioienl for the foreseeable needs of the M05qLJe. Where there Is specific capital expenditure foreseen 8rnounls are sel g5ide inio designated lunds so the free reserves Ig6ner31 rèsÉrv85 excluding amounts Investèd In assets for the Mosque's usèl are avallabla to meal the c0515 of Iiormgl runniiig and expansion of th8 Mosque and ID en5vre Ihe Mosque can meet Ihè commilmont3 that have been entered Into. The level of free reserves grè not sel as a specific formula. bul are antlclpated to be around e1ve months of the levgl of fixed expenditure over ctsmmitled income
Southampton Medlna Mosque Trust Limited Company Fieg15tratsDn Number- 04390127 Trustees. Annual Report for the year ended 31 March 2024 Details of The Independent Examiner T KUMAR Member olACCA While Lodge Juli8n Close. ChiOrth Soulhampton rnpshire S016 7HR Statement of the Directors Trustees. Responslbllltles The charity's Iruslees are responsible for the preparation of the accounts in accordance wilh the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reportsl Regulations 2008. NOl1h51aning the explicit requirement in the exlanl slalulory regulalions,Ihe Charities (Accounts and Reports) Regulations 2008, to prepare Ihe financial slalemenls in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees delemined lo interpret this responsibility as requiring them lo follow current best practi and prepare the accounts according lo the FRS 102 SORP Islalemenl of Recommended Practice lor Accounting and Reporting by Chariliesl 2015. las amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1 $1 January 20191, (The SORPI, In particular. the Companios Act 2006 and charity law require the Board of Trustees lo prepare financial Statements for each Iinan¢ial year which give a true and f?Ir view of the stale ol allairs of the charity as at the end ol the linanGiaS year and of the surplus or deficit tsf the charity. In preparing those financial statements the Board $ required to - to prepare the accounts in accordance wf(h United Kingdom Generally Acceple Accounting Practice (United Kingdom Accounting Standards and applicable lawl. select suitable accounting policie5 and apply them ¢on$i5tenlly", make judgements and eslimales that are reasonable and prudent,, prepare the financial statements on the going conrn basis unless it 1$ inapproprlale lo presume that the charity will continue in business.. slate whether applicable accounting standards and slalemenls of recommended practice have been followed, subject lo any material departures disclosed and explained in the financial slalements.,
Southampton Medina Mosque Trust Llmlted Company Registration Number- 04390127 Trustees, Annual Report for the year ended 31 March 2024 The law requires that the tnjslees musl not approve the accounts unless they are satisfied that they give a true and fair view ol the slate ol 8ffairs ol the charity and of the surplu5 or deficit of the charity for the year. The Trustees are a150 responsible for maintaining adequate a¢Gounling records which dis¢l¢se with reasonable accuracy al any lime the financial position of the chanty and which are sufficient to show and explain the charity's Iransaclions and enable them to ensure that the financial statements comply with the Companies Act 2006 anci comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hen for taking reasonable steps lor the prevention and detection of fraud and other irregularities. The Trustees are also responsible lor the contents of the Trustèes, report, and the staluiory respon5ib11rty ol Ihg Independent Exarniner in relalion lo the Truslèes, report is limited to examining the reporl and ensuring thal , on the fac8 of the report, there a no material Ineonsisiències with tho flgur•s disclosed In the financlal slalemenls. Method of preparation of accounts - Small company provisions The linancial slalemenls are sel out on pages 8 to 23. The financial slalemenls have been prepared implementing the FRS 102 SORP Islalemenl of Recommended Practice for Accounting and Reporting by Chariliesl 2015, las amended by Ihe Bullelin issued in October 2018 8nd applicable lo all accounting periods beginning on or after 1 $1 January 20191. (The SORPI. and in aGoordanGe with the Financial Reporting Standard 102, leffeclive 1 sl January 20161 These financial slalemenl8 have been prepared in accordance with the provi$ion$ in Part 15 01 the C¢mpanie$ Act 2006. applicable lo companies subject lo the small companies regime. This r8POrt was approvèd by the board ol Irusloes on 27 Decambgr 2024. R BRORA Director and frusteo
Southampton Medina M05que Tru¥t Limited INDEPENDENT EK4MINER'S REPORTTO THE TRUSTEES Report to th¥ dlrg¢tors on the preparatlon of the unaudlted statutory accounts of Southampton Medlna Mosque Trust Llmlted for the year ended 31 March 2024 I rèport 10 the chadty trustees on my examination ol the accounts of the Charny for the year entsed 31 March 2022. Résponsibilities ana basis of report As the charity IFuslees of the Tru51 you are re5pon51ble for the preparation ol the accounts in accoTdance Mth the requirements of the Charities Aci 2011 I'lhe A¢l'l. I r?pDrt In respect ol my examin8lion ol the Trust'3 a¢counls cathed out under sectlon 145 of the Act and In canying out my 8xarninalion I have follow84 a11 applic8ble Directions given by the Chaftly Commission under section 14515llbl ol the Act Indepèndént •xamlno1s statement I can confirm IhJi i am qualified 10 undertake the oxaminalion bacause l am a registered memb8r ofACCA which 15 one of the Ii$ied bodies I have comp1818d my examination. I confirm Ihal no maièn mailèrs ha eome to my 8tt•ntion in conn8elion wth the examination giving me cause lo tliÈve th81 in any tnalerial resp8cl 1.8ccounling record5 were nol kept In respect ¢Y the Trust 8$ required by secllon 130 of the Act. or 2.ltte accounts do not accord wlh those recoré$.' or 3.lhe accounts do not comply 1h the appIlble requifomenis c¢)nc8fnln9 th• form anrl content of accoun1$ sel out In the Charitie8 (Accounts and Reportsl R¢gulalion$ 2008 Other than any requirement that the accounts oive & true and tair view which Is noi a maller considgred 8$ part of an Indepen¢Jeni examination. I havè no eoncerns and have com8 across no oth¢r matter8 In connection vAth Ihe examination 1¢ which attenti should be diawn In Ihis fèport In order lo enable a proper underslancsing ol the ac¢ouni$ 10 be leached. A$ a pradising membor firm of the A$so¢iation ol Ch8rt•rèd Certif18d Accounlanis. wè arè subiaei 10 115 tsthieal and Olher professional 9VIreMen18 uvhich are detailed ai hllp"Ilwl8book.ac¢a9lobal.coml My h88 been undertaken In accordance wlh Ihe requiremènts af the A8CiAll0n of Chartered Certified Accouniani8 8 ttelailed al hllp'llvl.acc5global.CAJmI1aCI$hee1l83. Mr T KUMAR FCCA White Lodge Julian Close, Chilworth Soulhamplon Hampshire S016 7HR 27 December 2024
Southampton Medlna M08que Trust Llmli•d- Statem•nt of Flnanel#l Aetlvltlos for the y•ar ended 31 March 2024 Slatementof Financial A¢twities (including the Ineome and Exp•ndiiUrn Account lor the ye•r ended 31 Mrch 2024, as requlred JJY th• Companlès Act 2006) SCAP C¢t¢t y•4r nrq4trfclld FundB CurrJntyts4r RHtrfGl•d Fun ewront yqlr Tat•lFur Prfoi Y•a¥ TDtsSFund 2D24 2024 2024 2023 Incom• & Endowm•nts iioffl.. Donalrofj5 6 LryKIos 1.60? 108.602 6,88B 98.549 7.890 Total Incom• 11J,2 113.29D 108,239 Exp•naltui on.. 95.527 99.52Y 67,397 Othei TAX 8urpliJa on oroinaryodivbtNI8 Other laxalion Totil 4xpgndltur• 99,527 99,527 17,397 N•¢ Incom• for th• y••r 13.783 13,76) 14,042 N•1 Inrn 4rt•rtrin•l•r• 1),7eJ 13,78J 11,e42 N•t mov•m•Thl In fvnd• 13,7fl3 lJ,78J 1B,842 R•coThclllathin of fvndA'.- Totlll lund• Irought fon¥ard 3,8S4,880 J.638.037 Totil fund• ¢arrl•d lorwird 3,86¥.64J 3.688,843 J.65I.879 TM'50RP Raf In¢lulo¢ •b¢ve d8$sllWW ol Iwomè stri oul 1 tha formal SORP documen16. As l•qr•¢ by paiagraph 4.eo ol ttie SORP, th brought loNnrd cwrkd lOr8rd I4 8bov• h•v• 49r••d to the Sh••i. A separaie Staiemènl ol Tolal RecAw$¢d G•in¥ Los8•# i• Ml r•quimd a# t8 si4im•ni #Wud•¥ •1 recooNse& aiid b8508. I Itt• Prior wai t1•n$Il0$ wero uni•?Irided iims. and rK) lurthJr •ndw'i rnouired All aclvlU•s darive Irom continuing owraiions Th• note8 attached on pagts 13 to 23 tomi •n Int•yr•l part of th••• •¢¢ount•.
Southampton Mèdlna Mosquè Trust Llmltod - StAtèm•nt ot Fln•nel•l Actlvltles for the y•r onded 31 March 2024 Southampton Medina Mgue Trust Limhed - Ro¥ovrc8¥ applled In thg yoar èndèd 31 arch 2024 toward8 flxoé 88Sat8 for Charlty u$0:. 2124 202J Funds gen8raled In thu Year as d4t514 In the SOFA 13.763 18.842 N•t ra8OUfe88 avallable to fund Ch&rb actlvltl¢¢ 13,763 18.842 Movom•nl8 In r•v•nu• and eap6t#l lund8 for the y?3r •ndgd 31 Morch 2024 R•v•nLt6 8ccumulat•d lund• Unr•ilrfci•O R••ir*c Fun41 2ts24 Totsi L411 y•ir FundD 2024 2024 2Q23 Accumulaled funds brought fo1rd 3.654.889 3.6Y.880 J,836.037 13.763 13.763 18.842 3,661,64J 3,864.179 Clo•ln9 rv4•nu• lund• 3.668.64) 3 868.54S J,6$4.179 8ummory of fund• Unr•itrf¢ •nd Q••lgnit•d lund• 2024 Tot•1 Fun 2024 2024 201J R•v•nuo a¢cumuL•iod ld8 ).668.84J 3.668.84J 3.654.879
Southampton Medina Mosqu• Trust LIM#d- Statement of FInancl A¢tlvltle8 forlhg year •nd•d 31 March 2024 Southampton Madina Mosque Trust Llmlted Ineomè and Expènditure A¢¢gunl forthe year •nded 31 March 2024 as required by th? Companle$ Act 2006 2024 2023 IncomÈ 113,2gO 106.239 RÈfynd$frtsm HMRC on gift ded dMaiions IneStMen1 KOme Gross incomè in th yèar bBforB px¢eption41 Iloms t15.290 1D6.2J9 Gro¥3 in¢¢m9 in tho yqar including exceptlonal itém 11J.290 1D6.239 ExpÈndltu Chaniabk ¢werlIo, oxduding 48preThabon amthsatsvn t)prE¢io1ioTr aTTr0rtisaO FurwJiai51ng co515 GovemaDce Gosis Realised knsses ljn disposè15 01 socia5 inwslrnen15 wfvch are w4or$mrne related 96,550 1,777 84.33B 1.859 1,200 1.20D Ttst&l expenditure in the year 99.527 87.J97 Net Income before tax In lh& Ilnan¢iBI y•ar 13,763 IB,842 Tax on SPIUS on ordinary $di¥rtkB¥ Nel IncoTr* after tax In the ffnanclal y•&r 13,783 fj,e42 Retained SLtrplLts for the finart¢ial year iu,e42 All activities derive from contsnuing operations In Becordance 4Mthlhe prowS1t gf IhE compaesAC1 26. heS Ar Subheathngs used Income a EXpe[Klre ¥Kcowl h3v¥ been aoapied lo ieneci Ihe speei$l nalwt of ltte charitys 8cbwues. The notes attached on pagts 13 to 23 form an Integral part of these accotsnts.
Southampton Medina Mosque Trust Limited- Balance Sheet as at 31 March 2024 SORP Note R&f 2024 2023 Flxed assets Tangible assets 3,429,465 3.431,242 Current assets Debtors 10 24,638 214,944 23,133 200,805 Cash al bank and in hand Total current essets 239.582 223.938 Credltorn: amounts falllng due wlthln one year 14041 13001 Not currant assots 239,178 223,638 Thg lotal not ass•t8 of the charlty 3,668,643 3,854,880 Th• total n•t as$•t$ of th• charlty aro fundod by Ihe fund8 of th• charlty, as follows:. Reslrlcttd lund¥ Unre8trl¢ted Funds Unreslricled Revenue Funds 14 3,868.643 3.654,880 3,668,643 3.654.880 Do$lgnai•d Fund¥ Total charlty funds 3,668,643 3,654.880 The 'SORP Ref indicated #bove is the cla5sificalion of Balance Shèet Iterns as set out in the l¢mal SORP documents. As required by paragraph 4.60 of the SORP. the brought lonNard and carried forward funds above have been agreed lo the SOFA.. Th8 directOTS are satisfied that the company is entitled to exemption from the requir•ment to obtain an audit under section 477 of the Companies Act 2006. The member h¥s not r*quired the Company lo obtain an audit in accordance with 5ts¢1ion 476 01 the Act. The directors acknowledge their responsibililiey for complying with the requirements ol the Companies Act 2006 with respect to accountin9 records and the preparation of accounts. The charity is subject to Independent Examination under charity b9i$lation, and th• Port of the Indop8ndent Examiner is on page 7.
Southampton Medina Mosque Trust Lirnited - Balance Sheet as at 31 March 2024 The financial statemen15 have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies Subject lo the small companies tegime. R BRORA Trustee Approved by the b¢ard ol trustees on 27 December 2024 The notss attach8d on pages 13 to 23 form an integral part of these accounts. 12
Southampton Medina Mosque Trust Limited Noto8 to the Accounts for the year ended 31 March 2024 1 Aeeountlng poll¢lg8 Poliel•s rnlotlng to Ihe pmduetlon of the accounts. Ba•18 of pyeparatlon •nd •¢¢ountlfiy ¢onv•ntton The accounts have be•n prepared on the accrua15 basis. undèr the hIstonc c05t GDnvenliOn. and In accordance with the Financial Reportino standard 102. lefteclive 151 January 201618nd'FRS 102 SORP Islalemeni ol Recomfflended Practic• l¢f Accounting and RepDrtlng by Charilia$l 2015. la¥ amendgd by the Bullolin I88U8d In October 2018 and 8ppliGable 10 oll accounting period3 beginning on or &fter 1st JJnuary 20191. (The SORPI. published by tha Ch8nty Commission sn Englono & Wale5 ICCEWI. &ffe¢iive January 2016. ond in actordafice all8Cable1W In the ¢hoTrty's jutisdiclion ol registration. except ihat the charity has prepared the finBnciBI ¥latem8nis ID occordance with thè FRS 102 SORP (Slamen1 ol Recofflmendèd Pr8¢iice to< Accounhng and Reporting by Ch8filiesl 2D15, las amended Oy Ihe Bulletyn 1ssud In October 2018 and aP1¢able to all •ccountsng P8fiods beginnin9 on Of &11gr 1st January 2019). (The SORPI In preference to th8 Pf8VIDUS SORP, Ihe SORP 2005, syhich ha¥ bell withdrawn. n¢truiih$wnding thè faci thai the 8xiani 8taiulory regu141ion¥, the ¢hanii88 IAecouni8 and Re) f¢ogulaknoni 2008 reler•xplicily lo th¢ SORP 2005. Thii has bè•n done •ccord wklh current bést pracbcè. Golng Con¢?r The Tru$teg8 &re not aware ts18ny m8tO1181 un¢ertAiniie8 atsoul tho charfly's abillly 10 eonllnu• 85 a goinp concèm The onooiDg pjndemic has had Ilj effecl on Iht lin8nctrs of the chadly bul Ihe Iruste¢s belKve th81 Iho cherity's lin8ne181 POsIIIon 15 Strong enough and wilh tha help ol coniinuln9 don8lion8 8nd support from the m8mber811 will be •bl¢ to rnEel 116 obli9alion4 0$ Ind whiTh Ihoy tI4•. Rl•k• and luture •••ymptlon• Tn• chaiify i a publi¢ b•nelil lity, Polleles r•l4tlng to c•te90rlg$ gf Income and Income recognlllon. Dènt•d goodi, facllltl8• &nd i•rvlc•• Oonat•d flx•d aB¥•t• are r颢oni8ad ai Ihe currnni f•ir valua. All •uch don•1nI •r recogniaed a8 donation In¢oma. •nd debited Iixèd 28$eis Don•t•d goodi th•t arg not flx•d •s••ts ar# tttsunltd for #i # f8lr vluo, unlais 11 IB lrnpr•clil to rellably measure the V8lue ol Ihe don8t•d Iloms. In lh• •bMnGe of any direct evid•nu gf fAir of ¢on•l•d qwds. Ihén # vlu• 1% darrrfed Irom th• co•1 of thè Iltm to th donor ef. In the of goodi that aw oxp•cl•d 10 b• sold, the e•timilod re0¢ value •ft•rdedueling any inbejpaled costs of sales. Ir A 18 Impracliuble lo me85ure the l•lr ¥u of ooods donated for rnsale. or Ihe costs of v•luAllert outr4ei9h th• b8n8fi1$. lh• don•l•d goods Jrq r•ctyn1sqd #¥ In¢orna wh•n wl¢. with an •quiv¥l•nl jmouni boin9 r•cogni88d 88 an expon¥•. Th• cost• of goodg donaleo loi di$lribulion lo bene15clan•8 19 dèemed to be the fair value of tho¥e goods uptrn rècèipt. Whèn the goods ar• disinbuied fraely er for a ntsminal ctsnyidèraiion. theTr the carrying amount Is odiusled 4t th¢ 11rnÈ 01 gale. 10 the value al Ihe winl of diBldbulion end the 8dlu$lmenl is shown 8$ a cog1 of donallons madè. The carryino amount of 8ny stock he for disinbulion Is assessed tor Impairment ai Ihe rnportino date All donaied goods ar• ro¢ogni88d as donation 1ncome. and debrtod 10 Ir&ding 8t¢¢k.When trading Stock IB gub88quenly sold or appropnated lo meei An expense. Ilien the carryino value ol the sio¢k Is re¢oonised os an expense In accordance with the SORP goods fIOnad lor distribuiiDll to beneficiaries, or Icr con6umpknon ty Ihe charity are Included in Yegaci&s anddonaDons'. Good$ donaled for resale are included in 'lftcome from Olh8r Ir8thno &chwh8s' The cost ot any stock of goods donated fgr distributon to benefiGianp¥ iy deemed 10 be the fair Yalue ol those gifts WI Ihe lime DI their r8ceipl. If the 90od5 held are lo be d15tribuled freely or for a nominal CDn51der8liDn. then the carrying amciunl is sub¥eguenlly aoiusied to refi8cI the lowar of d•*e eOs1 adjusted lor any loss ol ¥trrvice potential and T2cement cost. Replacement cosi Is the economic co$t incufred rf Iho charity wa$ 10 reaC9 the service potential of the donatao goods at ils own expense In the mosi economic m8nner.
Southampton Medina Mosque Trust Limited Notgs to the Accounts for the year ended 31 March 2024 Donaiod sfrrvlcfr¥ ond f•¢ilitl?i Iincluding seconded siafl and use of prop6ty18fe Induded in th¢ accounts on the basis of the of the gift to the ch3Aty JI donated services and 18cililits are f8cogn15ed as donation incoffle whtn re¢eivad,Iprowided the value of the grfi can be m&88ur8d reliably) gnd recogni88d as An 8xp8n80 with an equivoknt value. Pollcles reloting to ¥xpèndltur• on goods andservices provided lo th• charlty. R•cognltlon of Ilabllltlo• •xpendltyr• Aliability, Ènd th8 r8lated •xynditUf•. 15 r•wgni&ed whafi a légal or constructiv• oblig81ion axiits a8 & result ora pa81 event. and wh•n Il 1$ more likely than nol th418 Iran51erof ecoDomic b8n8111s will be r•quir•d in sotll6menl. antt when the 8mouni ol Ihe olE3110n call be mta8ud Of rdi8Ny e$&matsd. LIAbililhryJ ari8ln9 from future lunding ¢gmmilmenlJ And eon51rucbv• oblig&tsoft•. ItK4uding pgrforfflnee r8ied grnnls, where Ihe limin9 or the amouni of tho fulure expenditu required lo settle the oblio81ion are uncert4in. sive ri?0 to 8 prov15ion in the accoun18 which Is reviewod et the accounting year end Tne provision IS increBs2d to réflect any Incr88805 in Iiabililiets. and 18 dt¢re8sed by the ulilisalion of any provision within the penod, And reversed If any provision i# no lonoor 189uiied. Th•Je niov•m•nt$ Ore cth4rqeO 9T vedil¢d lo the ie&peclive fund& and acuvit9 to which the ptovislon rèla$. AlloGaUfjè ¢oi¢8 to Actlvrtl•i Di11 ws15 Ihll ar• spè¢ilic•lly re181•d 10 an Aciwlty 8r• 8ll¢xawd lo that actsvily, Sh•rèd dir•ci costs and •upport ¢Nts •f• •PPQrt10ned bewleen activiliè8. The b•114 for4PPQrtionmgnl. vjhith l& eansistsndy ap1d, and proportionam 10 lh• aUm$1¥. ia:. 8taffing- on IM bw¥ls ol Dm• spni In tonneet40rt with •ny pirticullr Actsvlty. Pr•mlui r•l•t8d costs- on th• proportion offloor 4re8 occupi¢d by A pirtleulaf 8Cllvlly. Non •pe¢ific Jupport ¢OSl8- on tha ba•1& ol th• u889• of r••ouFu¥, in t•rm• of Iim? tikon. e4paelly u••d. request m•da or othèr Mè&Auros. VoluntseT• In a¢cord4nce with the SORP. and in recagrtilion of Ihè diflicu111ts in atIng a monetary valu• on the CQnlribulion from volunleer$. the conliibulioD of ¥olunlers 16 Mol Included within Ihe income ol the charity. Howe¥•r, the Irusteoj valuo the significant contribution mad• lo th• ocilwltie¥ of the ¢hJrity by unyid voluni8•rs and th15 1¥ dejcrlbed moro lully In Noto6. Polici•s relètlng to •ss•ls, li&bilitié thndprnvisions and othér m•tt•rn. r4n¥ltsl• as$•ts T•ngib18 flx•L$ 8ssei• af• me88uf8d 41 l•ir orvJin81 taat vllue. or iubs•qu•ni r•valUatn. or Il don8l•d, •• d•4cribed abové. Cost V8lu• includes all ¢091s éxpendèd In bringing Ihe asset into ils Ini•nded 4Yotking c¢ndilion. Depiecialion h85 been piovid•d al the lolltrrtlno ratel In order 10 writ• off lh• a88818 lo their anliclp41?d re¥idyil value Fre8hold prem18e8 (building ordyl Plani and m8ch1nery 2 % strliyht line 2S % R1n9 Balance D•btor* Debtors arn m•a6ured al Ih•4r lecoverat imountts at th• balanca Jhetl dalè, Pon¥lon¥. deflnod cortdbutlon 8¢homeg Ttte chanly oper8ies 8 defined ccffitiltyuiion pension 8¢hem•. contributn$ 8re charged to the profil and loss Btuuni as they become PByAble In &CrnCe wilh Ihe rul88 ol Ibe scheme. 14
Southampton M¢dina Mosque Trust Limited Notes to the Account8 for the ygar ended 31 March 2024 Fund Accountlng Unresincled fvn¢¥ are aVailaa for u6e al Ihe discretion of the trustèès in furtherance of the genéral objectNes ol the ¢h•niy. There am no endowm8nt lundB. 2 Llablllty to tgxation Thts TTU5tses consider Ihai ltto ch8ri1y sattsfies the tests Jet out In Par8graph 1 Schedule 6 01 th& Finance Aci 2010 ltsr UK corporation 18x purpose$. Accordingly. te Charity Is POtsniiÈlly exempt liom laxalion résp8cI of income or capital gain8 received within caieoorie5 covered by cttapter 3 p8rt 11 of the Corporabon Tax Act 2010 or Section 256 01 the Taxation ol ChBrgeail• Gains Act 1992, to extent that such incom6 or g81nS are applied exclusivdy on th• $peGific ch&riiabl8 objects of the Charity for na olheT purpo#•. Valuè Added T8x 1$ not recoverèNt by th• ch8rity. and 18 Iheolor Inclu(tod In the ielevant CO818 In th• Stqi•mont of FingDci•l Acliviti¢i, 3 Wlndlng up or dlsBolullon of th• eharlty If upon wlndino up or dissdulion ol tha ch8nty Ihere romain any &$xets, after thè saiisf8Cllon of debts and Ilibllll•s lh8 868018 f•pTOBenlod ty the accurnulaitd fund be Ir8n818rr•d lo som• olhor charita0 body or bodwji ttaving similar obj¢¢lJ to Iho chaiity. 4 8lgnlfl¢anc• of Ilnanclal In•trum?nts to the ¢hArIt• poaltlon Thére Bre no Iln•naal InstmntI rèctsrdèd In lh• acctsuni8. S Not 8urplu6 before tax In thg fln•n¢lal y•ar 2024 2023 Th• tu1u8 Wore lax sn the financial ye8r is 8laled after thwrqin9'. Dep¢1119 ol owned fixed as£1 Pensiort ett•t& 1.777 193 1.858 764 6 The contrlbutlon of volunt•or8 Th8 charity depend$ OD the Support of Il• vdunleer¥, which l¥ much apprec01t. The arrang•m•niJ with vnie•(S are difflculi to value precisdy In moDetsry ierm$ and have not been recoqllised In th? siaiemeni of Financiol A¢tivitles. The ¥dnItor$ ana th¢ ahorily o¢cepl •nd ¥qr•• Ihol Gonlr4¢1 ol •mploymnl io citrAiJd by arf•llg•rn•nl&. 7 Staff costs and •molumgnts S•lary ¢081¥ 2024 2022 Gr05¥ SAkr*s •xduding Iruii•os Ind key monagom•Dt p•r¥onn•l Ernployei's N01ioD81111suionce lor all siaff Employet's operatsng cos15 of dofined conirlbulion pension 5clernes 37.158 34.808 193 Totsl ••l•rl••, w•9•0 •nd r•l•t•d ¢g•t• 37,341 36,672 The 8Vèfage number of part lime staff em0¥? in Ihtr year was Tho &vorage number of full tim8 stsff eM0Yed In th8 y¢ar was Tha •8limatod full lima eouivalenl numb8r ol all staff employed In iThe y8arwa6 Neither Ihe Iru$t¢e¥ nor any per$on$ connected with Iham have mcoived any remuneration Irorn the ch8rily or any rdated enlly, either in ltte current or prior yegr. 15
Southampton Medina Mosque Trust Limited Notes to the Accounts forthe year ended 31 March 2024 The rmber of employees waose emoluments Inclutting taxable benefily bul exclud5ng employe¢$ pension conlribulions f811 into the folllg bands were:. 2024 2023 £60.001 to £70,000 £70.001 10 £8D,000 £80,001 10 É90,(KJO £90.00? 1¢ £100.000 B D•fin•d contrlbution ponsion schemes The charily operates a defined ¢ontribvlioo pension scheme a5 dicta1 by the Aulomaiic Enrdment Scheme. the cosi$ of whickn are shown above. 9 Tan9ible fixèd ass•ts Curr•nt Yoar Land ond Bulldlng5 Plart & MachlTr8ry Motor VehlGIqs Total Totsl Cost Al 1 Apnl 2023 3.446.581 41.916 3.488.497 3 488.497 At 31 March 2024 3,446,681 41,916 3.468,497 3.488,497 Deprec5at60 At 1 April 2Q23 Charye tortha year 16.321 1,532 40 935 245 57,256 1,777 57.256 1.777 At 31 March 2024 17,853 41,180 69.033 59,033 N¢t book valuè At 31 Maich 2024 3,428.728 736 3,429,464 3,429,464 At 31 March Z023 3,430,260 981 3,431,241 3,431,241 Prior Y8•r L8*d Bulldlngs Plant & Machinery Motor V8hlcl•8 Tot¥1 Totsl Coat 01 April 2022 Addilions Transfers to fixed assets Surplus on rlatUalL0Th D15posals 3,446,581 41.916 3.488,497 3,488.497 01 Ayrll 2023 3.446.S81 41,916 JM88,497 3.488,497 Depreclatlon 10.194 38.816 49.010 N8t book value 3,438,387 3.100 3.439.487 16
Southampton Medina Mosque Trust Limited Note8 to thfj Accounts for thtr year ended 31 March 2024 10 Debtors 2024 2023 Trede debtor8 Pr9p8ymenl# and attfued income Olhtrr debtors 355 24 283 329 22.804 24,138 23,133 11 Cr•dltots- amounts falllnq due wSthln ono year 2024 2023 TrAde creditor5 Aecm819 PAYE. NIC VAT and gth•r iaxt$ Other creditors 3CpJ 300 104 404 Joo 12 Income and ExndItl• account Summary 2024 2023 At l Aprll 2023 Suwus attér tax fof th• year 3.654.879 13.763 3.636.P37 18.84 At 31 March 2024 3 868.142 3,664,879 13 P•rtl¢ular¥ ot how partleularfund8 ar• r•pr•8•nt•d by a88•ts and Ilabllltle• At 31 March 2024 uhriirtct•d R••ld¢t•d Tot41 Tol•l lund• lund• Fund• Fund Tangiblv Fixed Ass•is Curi•nl A51els 3.429.464 239.582 14041 3,429,464 239.582 14041 3.429,464 239,602 14041 3.668 642 3 $68 $42 3.664 642 At 1 Aprll 2023 Un¥Mtrlct•d lund• D••1qThed lund• R4•lrl¢tid lundj F¢snd• Fuhdi Tan9e Fixed Currtnl Asgais 3.431.241 223.936 i?001 3,4J1.Z41 223,gJB iJooi 3,4J1,241 223,938 Isooi Current Liabllili85 3.804679 J,664.879 3.664,879 17
Southampton Medina Mosque Trust Limited Notes to the Accounts for the year ended 31 March 2024 14 Change In total funds over the year a$ shown in Nota 13, anglyged by lTrdiYidual funds Funds bTottght forward frLvn Movement i funds In 2024 Funds carrl¢d Fundi carri•d forw&rd to forward to 2025 2025 bgtweon lundj in 2024 2023 See Note IS See Not• O unres¢&4dOsinaterfyvnd5... Unresblcied Revenue Funds 3.654,860 13.763 3.66B,643 3,668,643 Total unr88trfcted and OeBIBnated funds 3,6S4,8BO 13,763 3,668,643 3,668.643 Tot•1 chorty funds 3.654,880 13,763 3,668,643 3,668.643 16 Analysis ol mov•mgnts In funds overth• yoar as shown In Note 14 Olher Income Exnlture Gain6 & ovom•nl MovemBnt Los898 2024 in fvnd$ Sn lunds 2024 2124 2a24 2024 Unrnstriclodand¢Y•siynated fund8.'. Unreslncied Pevonue Funds 113.290 199.5271 12.763 13,763 t13,290 99.5271 13,763 1J,763 18 Ultlmat• eontrolllng party The charity 1$ undei Ihè control of 11618gal mtrmbors. 18
Southampton Medina Mosque Trust Limited Dotallèd analysls ot Incom8 and expendlture lor thg year 8nded 31 March 2024 as raqulred by th• SORP 2015 This analysis Is classsified by conventlonal nomlnal descriplions and not by •¢tlvily. 17 Donatlon5, Grants and Logacles ¢urr•nt yeaf Un¥•strlctod Curr•nty•4r R•JtrlGlod FundA uryent yeir Tot•1 Fund• Prfor Y••r Totsi Fund• 2124 2024 2024 2423 Don•tlofi$ ond g1ft8 ffom individual• Sm811 don8lions sndividually les8 than £1000 1Q6,602 106,602 98.549 Toi41 donatlons and glfts from Indi¥idua16 106.602 106,602 98,549 Job Rot•ntlon S¢hgm6 recelpt Total Donatlons. Grants and LegacSe8 Total Donatlons, Grants and A1 Legacies 106,602 106,602 98,549 18 In¢ome from charltable actlvltlg9- Tradlng Actlvltl•s Currenl y•ar Curr•ni y•r Vriidcid Fun¢1 Currnnt y•ir R•idcted Fundi Curr•nt y•Lr Totsl Fund• Prfor Year Totil lund• 2024 2024 2024 2025 Prlmary purpo•• anclllqry trodlng C8r parklng 6.668 6,888 7,690 Totsl Prlmary purpose and anclll8ry ¢radlng 8.688 6,688 7,690 19 Total Incoffl• trom ch8ritable actlvitles C¥rr•nt year Unr••trkt•d Fund• 2024 eurr•nt y•ir Re•l¢t•d Fu)d 2024 Curf•ttt y•ir TolAI Fund Prlor Year Currentyear Tol•l Fundi 2024 202) Total InMe Irom other charitable adivilie 8.688 6,688 7,690 Total from charlt8ble ac¢lvltlg$ A2 6,688 8,688 7,690 20 Expendlture on charltable activit1$ - Direct spendlng Curr•nty•ar Unr•Aidet•d Fundi Curront y•4r Current y•4r Totil Furtd Prloryellr Totil Fvnd* Current Year Fundé 2024 2024 2024 2023 Gross wages and salaries- ¢h8ril3ble 37.158 37,158 34,808 19
Southampton Medina Mosque Trust Llmited Detalled analysls of Incomè and exp•ndlturo for the year nd8d 31 March 2024 as required by tho SORP 2015 Defined contribution pension costs charitable activitiès lrnam and Madra5a SUPPQrt costs Speaker travel Fitrana Refreshments, Iltar MCB Affili8tion lee Staff visa ¢osts Subconlracl payments 183 183 764 800 7.62 5,291 100 1,601 4,328 600 7,828 5,291 100 1,601 4,326 126 4,110 2,538 9,752 Total dir•¢t Spondlng 82a 58.885 56,88S 52.oge 21 Support cost# for charltsblt actlvltl•s Currnnt y••r Unr•4trtctsd Fund Curmnt y••r R•irt¢i•d FundA CuTr•nt y•ir Prior Y•4r Total Fund• Total Fund Curront Year 2024 IQ24 2024 2023 Pr•mls•s Expenses Rates and water charges Room Hire for Imams Light heal and power canIng and wa51e rnan8gemenl Premises repairs. renewals and mainl8nance Premises repairs, renewals and Property insurance 3,281 3,261 2,005 16,473 7618 16,473 7,616 1S,917 6.942 7,103 7,103 Z.781 2,863 2,B63 2.662 Administratlve overheads Telephone, 18X and Inlerrnel Slalionery and printing Sundry expenses 261 260 40 261 280 40 328 393 Professional fees peid to advlsors oth•r thart th¢ audltor or examlner Accountancy fees other than examination or audit lees Payroll lees Flnanclal costs Bank charges Oepieciation & Amortisation in lo181 for Bank inler&sl payable 900 900 300 300 300 58B 1.n7 588 1,777 12 t,8Sg Support costs before realloGatlon 41,442 41,442 34,099 Less support costs reallocated to splfi¢ activltles To charitable trading costs To grant making Costs To costs of raising lund5 To non chAritable costs Total support costs- Current Y•4r 41,442 41,442 34,099 The basis of allo¢aiion of c05t5 between activ4ti88 1$ de8¢ribed under accounting policie5 20
Southampton Medina Mosque Trust Limited Detailed analysls of Income and expendlture for th8 year ended 31 March 2024 as rèquired by the SORP 2015 All the expenditure in lh& prior ye8r was unrestricted. Administrative overheads The basis of allation of costs betW8en activitie5 is desc under a¢countrng Oiae5 22 Other Expenditure- Goveman¢è costs Currentyear ure$¢1&0 Fund Curront yèar Restricted Fund5 Curty#r Tot41 Fund• PrforVé3r Total Fund8 Current Yr 2024 2024 2024 ZD23 Independent Examiners fees 1,200 1,200 1.200 Total Governance costs 1,200 1.200 1,21)0 All lh8 eXnlture the wor yeaf was unreslncied. 23 Total Charitable expenditu Current year Unre•tri¢tgd Fttnds Currentyear R•trtCtsd Fund$ CuFTeniyear Total Funds Prlor Year Total Fund¥ Current Year 2024 2024 2024 2023 Total direct spending Total support costs Total Governance costs B2a 82d 82e 56,885 41,442 1,200 56,885 41,442 1,200 52,098 34,099 1,200 Total charitoble expenditure B2 99,527 99,S27 87,397 I the expenditu in the prior year eS unreslrict8d. Prior Year Vnresirfcied F¢Ando prttrrYo* R8Etrfcte¢J Funds Prfor Year Totsl F¥od$ Prior Year 2022 2023 2023 Tol81 direct spenaing Total support costs Total Governance costs 82a 82d 82e 52.098 34,099 1,200 52,098 34,099 1,200 Total charilable expenditure B2 87,397 87,397 21