REGISTERED CHARITY NUMBER: 1112379
en Islam ntents of the Fi for the Year Ended teme 24 Page Reference and Athninistrative Details Report of the Trustees 2 to 3 Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 7 10 11 Detsiled Statement of Financial A¢tivities 12 10 13
Morden Islamic Cen ve Detsils Jul 2024 TRUSTEES H A Aziz (Chaimian) M A Dosani Y Bobat Taslima Aziz Dada Famida Haroon Aziz Mahomed PIUNCIPAL ADDRESS 116 London Road Morden Surrey SM4 SAX REGisfERED CHAIUTY NUMBER 1112379 INDEPENDENT EXAMINER Girnch & Mannan Ltd Chartered Certified Accountants l Mychell House. Pincott Road Wimbledon London SW19 2NN Page I
for Ended 31 Jul 2 The trustees present theirreportwith the financial stat¢ments ofth¢ ¢harity for the yearended 31 July 2024. The truslces have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their aOnts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of treland IFRS 102) (effective I January 2019). OBJEcfIvES AND A1VITIEs ObJe¢tlves and alDts The objectives of the charity as set out in its governing dollent are as follows. l. Thc advancement of education among children and youn8 people from Muslim communities in Ihe London Borough of Merton aDd surrounding areas by the provision of facilities for supplementary lessons and additional tuitio 2. The advancement ofthe Islamic faith by suth exclusively charitsble means as th¢ Inthees shall from lime to time deterniine. The tnle¢S review the aims and objectives to ensur¢ that they are in line with the public benefit of the cornmty. In conducting this review, the trustees have Considered Charity Commission's general guidance on publi¢ benefiL Slgnlfieant aetlvltles In addition to the provision of daily prayer and congregation facilities, the charity is ¢ontinuiDg io provide social welfare through a food baDk operative under Morden Islamic C¢Dtre with th¢ support of Merton Council for the most vulnerable members of the ¢on]niunity. ACHIEVEMENT AND PERFORMAIYCE Charltable actlvltles Throughout the year the ¢harity maintsined the ccntre to achieve its objectives and the TnCeS are satisfied with th¢ ov¢rall perforn]anc¢ of th¢ charity. The ¢harity provided prayin& edu¢atiottal and recreational fa¢ilities to the local community and also helped various Tegistered cbarities in the Uniled Kingdom and Worldwide with donations lo achieve its objectives. The charity Continued to support the community through provision of food parcels for the neediest families. Th¢ ¢horitable kitchen servi¢es for the homeless and nay were or8ani7AI on re8ular basi& Coffee morniti8s for Ladies of Merton w&8 arranged by thc ¢harity every Monday morning to provide space for ladies to come tog¢ther and discuss social and current issues that they are facin Mother toddler wup sessions were arranged every Thursday for children between the ages of O to 5. This included reading corner and baby corner for mothers and children. Moral and Spiritual supports was provided to members of the community by Irnams. The charity also aTTanged special seminaTS for youth and general public during the yearregularly. Azrangcments forTataveeh Prayers and Iflar were made during the holy month of Ramadan. These a¢hi¢v¢ments are always backed by generous th)nor4 excellent team and volunteers who belp the clwity throughout the year. Pa8¢ 2
Morden Islamic Centre ort of the Trustees for the Year Ended 31 Jul 2024 FINANCIAL REVIEW Prin¢ip#l funding sources The principal sourc¢ of funding is Ihrough voluntary donations from donors within the local community. The donations have risen baLk lo their nornial expected amouiits. However, the trnstee continued to secure further donations for Ihe charity through appeals during Ramadan and as requircd on as and when basis. Reserves policy Thc trustecs regularly rcview the reserves of the charity. The policy is to hold cnougli r¢s¢rvcs to m¢ct tliroc to four months operating cosls. The reserve fvnds do not include fixed assets or oiher tangible assets the financial positioi) of the charity appears to be slexdy and secure. STRUCTURE, GOVERNANCE AND MANAGEMENT Coverning document The charity is controlled by its governlng document. a deed of trust and con5titute5 an unincorporaled charity. Morden Islamic centre is a charitable tTUSt registered with the charities commission on 02 December 2005 under charity regislratlon number 1112379. It is governcd by a decd of tnjst datcd 15th July 2005 as amended by supplemental deed datcd 13th Novemb¢r 2005. OrganisAtion#l structure The board of trustees oversce Ihe running of the charity on a day lo day basis. All operalional decisions are made at board meetings which are held frequently throughout the ycar. Tho truste05 of the charity do not Teceive any remuneration or financial b¢n¢fit for their services. Approved by order of the board of trustees on 25th March 2025 and signed on its behalf by: H A Aziz- Trustee Page 3
Inde endent Examiner's Re Morden Islamic Centre ort lo the Trustees of Independent examiner's report to the trustees of Morden Islamic Centre I report lo the charity trustees on my examination of the accounts of Morden Islamic Centre (the Trusl) for the year ended 31 July 2024. Responsibilities and bASiS of report As the charity trustees of the Trust you are responsible for the preparation of the accounls in accordance with the requirements of the Charities Act 2011 ('the A¢t'). I report in respecl of my examination of ihe Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Direclions given by the Charity Commission under seclion 145(5)(b) of the Acl. 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 confim) that l am qualified to undertake the examination because l am a registered member of ACCA which is one of ihe listed bodies. I have compleled my examination. I confinn that no malerial matters have come to my attention in connection wilh the examination giving me Cause to believe that in any malerial respeci: accounting records were not kept in respect of the Trust as required by section 130 of the A¢l- or Ihe accounts do not accord with those records- or the accounts do not cornply with the applicable requiremenls concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulalions 2008 other than any requirement that the accounts give a true and fair view which is nol a malter considered as part of an independent examination. I have no concerns and have come across no other matters in conne¢tion with ihe examination to which attention should be drdwn in this report in order to enable a proper understanding of the accounts io be reached. Zeeshan Mannan - FCCA Girach & Mannan Ltd Chartered Certified Accountants l Mychell House, Pincott Road Wimbledon London SW19 2NN oLf Page 4
Morden Islamic Centre ststement for the Year Ended 31 Jul 2024 31.7.24 Total 31.7.23 Total nd5 Unrestricted funds Restri¢ted fund Noles INCOME AND ENDOWMENTS FROM Donations and kg1¢$ 340.394 190.445 530.839 507,605 Other activities Income from Flats 6,160 19.250 25.410 39.682 63 Other Income- JRS Grant Totsl 419,004 209.695 628,699 610.487 EXPENDITURE ON Charhtsble aetfivilles Charitabl¢ Causes Evening School Gym Maintcnance 366.947 12.550 5J69 107,450 75.122 474.397 87.672 5J69 520,110 69.622 i.lsi TotAI 384.866 182.572 567.438 590.883 Nrf INCOMEI(EXPENDITURE) 34,138 27.123 61.261 19,604 RECONCILIATION OF FUIYDS Totsl funds brought forward 833.513 31.095 864.608 845.004 Transfer Between Funds (Unrestricted to Restrlrted) 18,518 (18.518) TOTAL FUNDS CARRIED FORWARD 886 169 The notes forni part of these financial ststements Pa8c 5
entre UI 2024 31.7.24 Total fuTLds 31,7,23 T()lal funds UDrestricted funds ReStricied No5 FIXED ASSETS T¢Lngiblc as&Lts 597,615 597,615 550,392 CUHRENT ASSETS Debtors Cash at bank 537,481 51.902 537,481 91,662 53C>,800 589,443 39,700 629,143 614,310 CREDITORS Amounts falling due wiihin onc ycdr (8,889) (8.889) (8,0941 NET CURRF.NT ASSETS 580 554 620 254 TOTAL ASSLTS LESS CURRENT LIABILITILS 1,178,169 39,700 1,217.869 1,156,608 CREDITORS Amounts t'alling due morc than one year (292.000) (292,000} (292,000) NET ASSETS 886 169 925 869 864 608 FUIYDS Unrestricl¢d funds: General Funds Rostri¢ted funds.. Sadka, Lakal & School Funds 886.169 833,513 TOTAL FUNDS 925 869 The financial statements were approved by the Board of TN5tees and authorised for issue on 25th March 2025 and were signed on its behalf by.. HAAziz-T The notes fom part of these financial statement5 Page 6
Notes to the Financial ACCOUNfiNG POLICIES Basls ofpreparlng th¢ fininelll 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 ChaTities: Statement of Recommended Prnctice applicable to charities Preping their acrAiunts in a¢wrdancc with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019),. Financial Reporting Stsndard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statcments have been prepared under the historical eost convention. Ineome All income is recognised in the Statement of Financial Activities once the ¢harity has enlitlanent to the fimds, it is probabl¢ that th¢ income will be received. and the amount can be measured reliably. Expendllure Liabilities are reco8nised 18 expenditure as soon 18 there Is a legal or constructive obligation committing th¢ charity to thal expenditure, it is probable that a transftr of economic benefits will be required in settlement 8nd thc amount ofthe obliytion rAn be measured reliably. Expenditure Is accounted for on An ¢rualS b&%is and has been cl8s$ifJed under headings that a8gregate ill cost related kn the tegory. Where costs ¢annot be directly attributed to particular he•dings. they have been allocated to activities on a basis ¢onsistent with the use of resour¢es. Tanglble Ilxed assets Depre¢ialion is provided at the following annual rates In order to write off each &8SCt ovcr its estimated useful life. Fixtures and fitting8 Computer equipment 25Vo on reducing balonee 25%onw Taxatlon The charity is exempt from tax on accA)unl of its ¢hwilabk activities. Fund 4¢¢ountlng Unrestricted funds can be used in accordance with the ¢haritable objectives at th¢ discretion of the trustees. Restricted funds can only be used for particular restricted purpose$ within the objects of the charity. Restri10n$ arise when specified by the donor or when fund$ are raised for particular restricted purposes. Further explanation of the nature and Purpo of each fvnd 1$ In¢luded in the notes to the fin¢]81 statements. Penslon eosts and other post-retirement b¢Defits The Charity operates a d¢fined contribution pension scheme. Contributions payable to th¢ charity's pension scheme 8Te char8¢d to th¢ Statement of Financial Activities in the Peri( to which th¢y r¢lale. Pag¢ 7 continued...
Morden 151 inued for the Ye l Jul 2024 OTHER ACTIVITIES 31.7.24 31.7.23 Clym Membership Fee Evening School Contri1110n$ 6.160 4,800 TRusfEESI REMUNERATION AND BENEFrrs There were no trusttt8' remuneration or other benefits for the year ended 31 July 2024 nor for the year ended 31 July 2023. Ther¢ were no trustees, expenses paid for th¢ y¢ar ended 31 July 2024 or for the year ¢nd¢d 31 July 2023, The average monthly number of employtts during the year was as follows: 31.7.24 31.7.23 Admlnistyative Staff Imams Teachers 10 14 13 No employees rrfeived ¢moluments in excess of £60,000. COMPAK4TIVES FOR THE sfATEMENT OF FINANCIAL AcfiviTIES Unrestricted funds Restricted fund Total funds INCOME AND ENDOWMENTS FROM Donitions and legacies 340J94 190,445 530.839 Othv a¢tivities InrJ>m¢ from Flats 6.160 19,250 25.410 Totsl 419.004 209.6 628,699 EXPENDITURE ON Cbarhable aclfvltles Charitable Causes Evening School Gym Maintenance 366.947 12.550 5J69 107,450 75.122 474.397 87.672 5.369 Total 384,866 182,572 567,438 Pa8e 8 continued...
Notes to the Financi ar End COMPARATIVLS FOR THE ATEMENT OF FINANCIAL A1vITIEs- continued Unrestrled funds Totsl funds fund NET INCOME 34.138 27.123 61,261 RECONCILIATION OF FUNDS Total tsnds brought forward Trangfer Betwe¢D Fvndj (Unrt4trkled to Reslrlcted) 833,513 18,518 31,095 (18.518) 864.608 TOTAL FUNDS CARRIED FORWARD 886 169 TANGIBLE FIXED ASSETS Fixtur¢J Leasehold Property Freehold Computer equipment fittings Totals At l August 2023 Additions 492,000 38.941 63.304 7,461 601,706 At 31 July 2024 91 6S4 055 DEPRECIATION At I August 2023 Char8e for year 44.205 7.108 353 51.314 At 31 July 2024 DISPOSAL At 31 July 2024 NET BOOK VALUE At 31 July 2024 At 31 July 2023 353 550 392 Page 9 ¢ontinued...
orden Islamic C e Financial Stst ded31 J tin DEBTORS 31.724 31.723 Amounts falling within one year. Other Debtors Amounts falling due after mor¢ than one year. Other Dcbtors 533 581 Aggregak amounts 537481 530 800 CREDrroRS: AMOUNIS FALLING DUE WITHIN ONE YEAR 31.724 31.7.23 Taxation and social stturity Other Creditors 1,203 1.782 MOVEME IN FUNDS N¢t movement in funds At 31.7.24 At 1.823 Unrestrleled funds General Funds 833513 52.656 886,169 Restrkted funds Sadk4 Zaknt & School Funds 31.095 8.605 39,7(KJ TOTAL FUNDS Nel movement in fund& included in the above are as follows: Incoming Tfer5 Movement in funds expended Unrestrirted funds General Funds 419.004 (384.866) 18J18 51656 Restrkled funds Sadk4 Zokat & School Funds 209.695 (181572) (18518) 8.605 TOTAL FUNDS 628.699 567 438) Pag¢ io CODtinued...
Mord e Financial Ststeme MOVEMENT IN FUNDS- eontlnved Comparadves for movem¢ni In funds Net movement in funds At 31.7.24 At 1.8.23 Unrestrieted funds Gene Funds 833.513 52.656 886,169 Re5trlcted funds Sadk4 Zakat & School Funds 31,095 8,605 39,700 TOTAL FUNDS 61 Comparative net movement in funds. included in the abov¢ ar¢ as follows: Inming Resources expended Movement in funds Unr¢s¢rlcted funds General Funds 464,471 (462,771) 1,700 R¢strle¢ed funds Sadk4 Zakal & School Funds 146.016 (128.112) 17.904 TOTAL FUNDS 610 487 io. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 July 2024. ii. CREDITORS: AMOUNTS FALLING DUE MORE THAN ONE YEAR 31.7.24 31.723 Other Creditors 292 000 Page 11
tsil f Finan 31.7.24 31.7.23 Donatlons and legaeles Zakat Sadka & Fitr¥na Donali DoNtions Gift aid Friday Collection 190,445 180,532 51,496 108 111.134 277J41 26200 530,839 506,405 Oth¢r aetlvllles Gym Membcrship Fce Evening khool Contributions 6,160 4,800 25.410 39,682 ReDt$ Re¢tlv¢d Hall hire Income from Flats 1200 TotAI Ineomlng re8ourus 628.699 6JO,487 EXPENDITURE Charltable aetlvldes Staff Wa8es and Tea¢h¢rs Costs Social security Rates and water Insuran¢¢ Li8ht and heat Community Events Donations to CIWIti UnRestricted Funds Evenin8 School 104.958 934 7,421 16.838 27.809 7209 97,187 io 100,613 1.634 7,205 2,469 33,802 10,198 154,083 938 E 11 Gym mainten1¢£ Lift MaiDtenaoce Cleaning RepiiTS & Mhint¢nao¢¢ Carelaker Wages Fire & Safety DonatioDS to.c1rIti¢s Restricted Funds Sundry Carried forward 5.369 11,386 28,461 46.983 26,872 3.190 107.450 34 491112 10,067 28247 31.770 25,825 128,112 451 381.648 Pa8e 12
ent of Finan 31.724 31.7.23 Charltable a¢tlvldes Brought forward FuneraI ArrangeD]ents Flats Management Expeltse CIlbIe Kitchen 492.112 381.648 6JOO 15.060 16589 525.908 533.100 Managenll¢ Costs Wages Telephone Poslage and slationery Sunthics Computer Costs Professional fees Card TenniDal Charges 29,174 oi 39 41,109 1,359 122 1,002 471 2,389 489 346 J.477 565 34.015 46.941 FIDance Bank charges FixtiJTes and fittings Comput¢r ¢quipment 937 4.775 353 1,147 6,366 6,065 9,379 Governan¢¢ ¢rfts Payroll and legal fees Totsl resources expended 567 438 590 884 Net (expendltureJrMKM¢ Pa8e 13