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2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1108355

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

OADBY AND WIGSTON MUSLIM ASSOCIATION

Watergates Ltd 109 Coleman Road Leicester LE5 4LE

OADBY AND WIGSTON MUSLIM ASSOCIATION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

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Page
Trustees' Report 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 13
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OADBY AND WIGSTON MUSLIM ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2025

The trustees present their report with the financial statements of the charity for the year ended 31st March 2025. 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

OWMA is a charity with the following objectives:

To adopt ways and means in order to improve, protect and promote the Religious, Educational, Social and Cultural interests of all Sunni Muslims living within local area.

To serve as a Centre of Learning and to teach the principles of the Islamic Faith in accordance with the Sunni Path.

To guide Muslims in Islamic Affairs.

To provide advice and information when necessary.

To actively promote and provide facilities and activities for the benefit of the local Muslim men and women, young and elderly.

To promote racial and religious harmony by engaging with the local indigenous community.

To achieve these aims OWMA has organised and been involved in various activities as described later.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The activities listed below continue to be the basis of the Centre's operation.

Coffee mornings are held twice monthly and these are well attended by a wide range of people and are open to everyone, irrespective of religion. Wherever possible, speakers are invited to attend and provide presentations on a wide range of subjects to enthuse the attendees.

OWMA recognised a need for the physical wellbeing of its women community and provided various exercise classes. These are being well attended and have been very well received by the local and wider communities.

Plans are underway to offer well being and gentle exercise sessions for over 50's men soon.

OWMA now has Youth Clubs for both boys and girls, offering monthly sessions filled with diverse activities designed to engage participants and promote well-being, tolerance, and community harmony.

The Centre continues to be hired out regularly to various groups providing both Islamic and non-religious based activities.

We now offers schools the opportunity to visit the Centre and Mosque and provide free educational talks with refreshments. These visits have been very well received with many schools re-booking for the next year. Our aim is to continue to provide this service free of charge.

OWMA has been gradually recognised by all the faiths and specially by the Borough Council, as a valuable institution within the Community for all the work done for the Community at large.

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OADBY AND WIGSTON MUSLIM ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2025

FINANCIAL REVIEW

Principal funding sources

OWMA raised funds for the maintenance and upkeep of the Centre through various means including regular donations from members, collections during peak periods and targeted funding events during the course of the year.

The charity's investment in a residential flat provides a regular stream of income to fund the running costs of the charity.

With the centre returning to normal after the pandemic restrictions, the centre has experienced a vast increase in those attending the centre especially for the congregational prayers and programmes resulting in the donations increase.

Reserves policy

The charity aims to keep sufficient reserves to meet costs of its ongoing activities, as well as anticipated renovation works and a provision for any unexpected costs related to the planned town changes in the near future.

The charity has collected funds specifically for new build premisses to accommodate the increase number of attendees, these funds are restricted to this project and will be used when the project starts.

FUTURE PLANS

With the increased number of attendees there have been times where the centre has reached capacity especially for Friday congregational prayers, rebuilding of the current premises has been discussed and agreed. Search for suitable experienced Architects has started.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Oadby and Wigston Muslim Association (OWMA) is an unincorporated Charity, constitution adopted on 03/10/2004 amended 11/02/2004 and registered with the Charity Commissioners under charity number 1108355 on 01/03/2005.The constitution was further amended in 2017.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1108355

Principal address

Sandhurst Street Leicester LE2 5AR

Trustees

Mr M Z Hassam Mr A N J Karim Mr A Girach Mr A Ahmed

Independent Examiner

Watergates Ltd 109 Coleman Road Leicester LE5 4LE

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OADBY AND WIGSTON MUSLIM ASSOCIATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2025

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. Mr A Ahmed - Trustee

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF OADBY AND WIGSTON MUSLIM ASSOCIATION

Independent examiner's report to the trustees of Oadby and Wigston Muslim Association

I report to the charity trustees on my examination of the accounts of Oadby and Wigston Muslim Association (the Trust) for the year ended 31st March 2025.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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.

Nazir Malida FCCA

Watergates Ltd 109 Coleman Road Leicester LE5 4LE

Date: .............................................

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OADBY AND WIGSTON MUSLIM ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Community centre
Investment income
2
Total
EXPENDITURE ON
Raising funds
3
Charitable activities
Community centre
Total
Net gains/(losses) on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
247,466
15,510
18,568
281,544
1,129
143,781
144,910
(6,000)
130,634
721,543
852,177
Restricted
funds
£
65,208
-
-
65,208
-
526
526
-
64,682
164,924
229,606
31/3/25
Total
funds
£
312,674
15,510
18,568
346,752
1,129
144,307
145,436
(6,000)
195,316
886,467
1,081,783
31/3/24
Total
funds
£
377,838
16,666
7,660
402,164
1,386
127,913
129,299
2,000
274,865
611,602
886,467

The notes on page 0 form part of these financial statements

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OADBY AND WIGSTON MUSLIM ASSOCIATION

STATEMENT OF FINANCIAL POSITION 31ST MARCH 2025

Notes
FIXED ASSETS
Tangible assets
7
Investment property
8
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
fund
£
199,971
129,000
328,971
1,520
530,534
532,054
(8,848)
523,206
852,177
852,177
Restricted
funds
£
25,764
-
25,764
-
203,842
203,842
-
203,842
229,606
229,606
31/3/25
Total
funds
£
225,735
129,000
354,735
1,520
734,376
735,896
(8,848)
727,048
1,081,783
1,081,783
852,177
229,606
1,081,783
31/3/24
Total
funds
£
208,146
135,000
343,146
1,554
554,621
556,175
(12,854)
543,321
886,467
886,467
721,543
164,924
886,467

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

............................................. Mr A Ahmed - Trustee

The notes on page 0 form part of these financial statements

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OADBY AND WIGSTON MUSLIM ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

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, as modified by the revaluation of certain assets.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

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 - 20% on cost

INVESTMENT PROPERTY

The fair value of investment properties has been achieved through an informal basis, the valuation is based on an average price paid for similar properties in the area. It is the opinion of the trustees that to undertake a formal process to determine fair value would represent undue cost to the charity, and this method gives sufficient accuracy to give a true and fair view.

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.

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OADBY AND WIGSTON MUSLIM ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

2. INVESTMENT INCOME

Rents received
Deposit account interest
3.
RAISING FUNDS
INVESTMENT MANAGEMENT COSTS
Insurance, council tax etc
Interest payable and similar charges
31/3/25
£
7,100
11,468
18,568
31/3/25
£
1,101
28
1,129
31/3/24
£
5,525
2,135
7,660
31/3/24
£
1,386
-
1,386

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

5. STAFF COSTS

The average monthly number of employees during the year was as follows:

Project workers
No employees received emoluments in excess of £60,000.
6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
219,460
Charitable activities
Community centre
16,666
Investment income
5,639
Total
241,765
EXPENDITURE ON
Raising funds
1,386
31/3/25
3
Restricted
funds
£
158,378
-
2,021
160,399
-
31/3/24
4
Total
funds
£
377,838
16,666
7,660
402,164
1,386

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OADBY AND WIGSTON MUSLIM ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

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6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
Charitable activities
Community centre 118,913 9,000 127,913
Total 120,299 9,000 129,299
-
Net gains on investments 2,000 2,000
NET INCOME 123,466 151,399 274,865
RECONCILIATION OF FUNDS
Total funds brought forward 598,077 13,525 611,602
TOTAL FUNDS CARRIED FORWARD 721,543 164,924 886,467
7. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£ £ £
COST
At 1st April 2024 263,753 21,106 284,859
Additions 26,290 1,600 27,890
-
Disposals (4,750) (4,750)
At 31st March 2025 285,293 22,706 307,999
DEPRECIATION
At 1st April 2024 55,616 21,097 76,713
Charge for year 5,706 320 6,026
-
Eliminated on disposal (475) (475)
At 31st March 2025 60,847 21,417 82,264
NET BOOK VALUE
At 31st March 2025 224,446 1,289 225,735
At 31st March 2024 208,137 9 208,146
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OADBY AND WIGSTON MUSLIM ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

8. INVESTMENT PROPERTY

FAIR VALUE
At 1st April 2024
Revaluation
At 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024
Fair value at 31st March 2025 is represented by:
Valuation in 2017
Valuation in 2018
Valuation in 2019
Valuation in 2020
Valuation in 2021
Valuation in 2022
Valuation in 2023
Valuation in 2024
Valuation in 2025
Cost
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments and accrued income
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Taxation and social security
Other creditors
31/3/25
£
1,520
31/3/25
£
805
8,043
8,848
£
135,000
(6,000)
129,000
129,000
135,000
£
37,568
3,000
13,088
107
(2,195)
3,000
6,000
2,000
(6,000)
72,432
129,000
31/3/24
£
1,554
31/3/24
£
1,534
11,320
12,854

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OADBY AND WIGSTON MUSLIM ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

11. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Appeals
Building Project
TOTAL FUNDS
At 1.4.24
£
721,543
2,564
162,360
164,924
886,467
Net
movement
At
in funds
31.3.25
£
£
130,634
852,177
200
2,764
64,482
226,842
64,682
229,606
195,316
1,081,783

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Appeals
Building Project
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Appeals
Building Project
TOTAL FUNDS
Incoming
resources
£
281,544
200
65,008
65,208
346,752
Resources
expended
£
(144,910)
-
(526)
(526)
(145,436)
At 1.4.23
£
598,077
-
13,525
13,525
611,602
Gains and
losses
£
(6,000)
-
-
-
(6,000)
Net
movement
in funds
£
123,466
2,564
148,835
151,399
274,865
Movement
in funds
£
130,634
200
64,482
64,682
195,316
At
31.3.24
£
721,543
2,564
162,360
164,924
886,467

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OADBY AND WIGSTON MUSLIM ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Appeals
Building Project
TOTAL FUNDS
Incoming
resources
£
241,765
11,564
148,835
160,399
402,164
Resources
expended
£
(120,299)
(9,000)
-
(9,000)
(129,299)
Gains and
losses
£
2,000
-
-
-
2,000
Movement
in funds
£
123,466
2,564
148,835
151,399
274,865

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Appeals
Building Project
TOTAL FUNDS
At 1.4.23
£
598,077
-
13,525
13,525
611,602
Net
movement
At
in funds
31.3.25
£
£
254,100
852,177
2,764
2,764
213,317
226,842
216,081
229,606
470,181
1,081,783

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Appeals
Building Project
TOTAL FUNDS
Incoming
resources
£
523,309
11,764
213,843
225,607
748,916
Resources
expended
£
(265,209)
(9,000)
(526)
(9,526)
(274,735)
Gains and
losses
£
(4,000)
-
-
-
(4,000)
Movement
in funds
£
254,100
2,764
213,317
216,081
470,181

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OADBY AND WIGSTON MUSLIM ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST MARCH 2025

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2025.

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