Kent Muslim Welfare Association 114, Canterbury StreeL GiIlingham, KenL ME7 5UH KMWA .uk Email". Info .uk Tel: 01634 850878 GENERAL SECRETARY AND CHAIRMANS REPORT FOR 2023.2024 Dear Brothers and Sisters in Islam- A&salamu- alaikum Wd raI￿atulIahe wo barakattthu. The Masjid has operating nornially for some time now, with the issues with COVID feeling like a distant memory - for all Salaat and the challenges remain regarding crowding and the ability to cater for everyone - both men and women at the busiest times. Ramakn was our peak time of year with Iftaar arrangements as per norn￿1 and a full Masjid for Taraweh and 5 and even 6 packed Jamaat for Salaat-ul Eid. We were able to provide a community lftaar session for non-muslims to experience a part of Ramath and our thanks to everyone else who took pwt We realise that we are just scratching the surface when it com&8 to providing for and interacting with our community, but we feel that we are tying to make px)sitive steps forward. The building of the new Masjid is always forefront in the long-teTm development of the community and is immensely time consuming for all those Involve￿ however the building is bricks and mortar, and we must not forget that as TnLStees, although we are trying to improve the infra structure and facility which is the new M&8ji(L we primarily are here to serve the people who come to the Masjid for th¢ir worship. This is our prlmary role which we should not forget or lose our f(xus WI￿ There are many people who are not Trustees who contribute to the running of the Masjid and activities for the community. Some of them will be named in this re￿)r( but it is not a comprehensive list of hel￿[s. The current phase of work at the new Masjid site to build the concrete steel Stn￿tU￿ I framework going up to the roof as well &$ the minaret has continued over the year and is ending. The sheer siz£ and structure is impressive and it is exciting to see the building starting to shape up. We think it will be an iconic building in the are& AllaTr4 subhana wa ta'ala b&s blessed us and the community with this Op￿rtUnIty and task of building his house. May we all help to complete it and gain the reward and blessings of Allah subhana wa ta'al We were very fortunate to receive financial backing as qarde hasana from one of our ommunity memFKrs to start and comple* this phase but we will need to pay this back as quickly as our fimds allow. We have to keep the fillmling going for the Masjid to be builL We appeal to the whole community to make wbatei'er sacrifices you can for the reward of Allah subhana wa ta'al& The KMWA school's liaison group has carried out some great work over the last 12 months with many school visits to the M&8jid and many visits to present at school a&semblies. lrnam Irf￿ Brs Ajaib, Zaki. and Saiid have put a lot of effort into the activities this group trj form an imwrtant part of serving the requirements of local schools and delivering some teaching aEx)ut Islam which we hope will forni part of our Dawah activities and promote tolerence for Muslims and Islam amongst the young. The visits are always well received and feedback from the schools is KMWA Kids (Children's Group): The children's group, headed by Br Fab￿ has continued to offer a range of activities within and outside the Masjid. The seasonal sun￿er, autum winter and spring nature walks are highly inforniative, the kite flying h&s been much fun as were the craft workshops in the Masjid in January. Youth Group: The Youth Hubb have continued to hold regular gatherings at the Masjid on Saturday evenings. This helps to bring young ￿pIe to the Masjid who may not otherwise attend. Br Fayaz and his team put much of their time and effort into this activity, the benefit of which we will see in shah Allah over time. This can develop with the right balance of social and religious ex￿SUre and is itnEx)rtant for the younger people to connect with the Masjid. Outside of the Masji(L the group enjoyed a f(M)tball tournament in November/ December 2023, &$ well as a table tennis tournament and there are plans with funding applied for, to expand the sp)rts activities for young Muslims. Part of the objective for such activity is to bring young people together who go to different Masajid in Medway and the surrounding are4 and this can help pmmotc the sense of brotherhood in Islam. Spx)rts activity is an important and healthy outlet for the Yout￿ and we should facilitate this however we can. Ladies Group: The ladies have continued with their activities which are based in the Masjid. They have a coherent group which we hope will forni a part of the fornMI structure of KMWA as they do represent 5(P/o of the community. KMWA Volunteers: Sister Rizwana has prnduced a rcp)rL and she has been very proactive in coordinating and running this group and providing op￿rtUnitieS for the M￿s11m community and may Allah subhana wa ta'ala reward her for everythi￿ that she is doing for the community. Sister Rizwana Shelley's SuMn￿sed Tewrt for the KMWA AGM on Sunday 30th June 2024: Asslamo Alaikum l. The Institute of Physics Public Engagement Team and the London & Southeast Branch of the Institute of Physics are going to host a whole day of activities for KMWA families including Lunch & TranS￿rt on Tuesday August 13 , 2024. The families will be picked up from the Masjid at 114 Canterbury Street And brought back to the Masjid by 6 p.m. There is no cost to KMWA. The coach h&s already been booked and paid for by the IOP. 2. On 28th May 2024 Medway Plus provided free boating experience for 12 KMWA children. The families went away very &itisfied. 4. Food for the needy -picking up and dropping off food from COOP, Asda & Tesco - this is continuing seven days a weeL twice a day. 5. Severa] refugee families have been located to GTavesend and in hotels in the are KMWA farnilies have provided household items too numerous to rnentio￿ including iroDing Ix)ards, new carrt bicycles (for adults as well as children), baby buggies, wbeelchair: new clothes for Eid and good quality used clothes etc. The generosity of KMWA families is awe inspirinR. There have been some health and wclfare orientated activities with blood pressure and health checks organised via Br Ajaib and a nwlaging mental health event organised by Maulana Irfan (in February 2024). This was followed by a f0S￿l￿g event. The health and blood pressure checks have been running for thc last few years and we hope that members of the community will continue to take advantage of them. Br Ajaib is also the head of Medway thterfaith Action who organise an annual '￿ac£ walk. travelling to different places of faith over the course of a days programme. Gillingham Masjid forn)s one of the stops and we hope to cA>ntinue to be a part of this. The peace walk this year is Saturday 13th July. A trip to Woking Masjid was organised by Br Farris Wilson in Augwt 2023. Br Farris has also manned the Dawah stsll in the Street Angels shop in Chatham High Street but is not able to at the present time for ￿nal reasons. We l)ope we can find other volunteers who may be willing to devote some time for Dawah purp)ses. In resw)nse to the last AGM discussions regarding cleanliness of the Masjid, a cleaning group was set up whereby volunteers have been helping to look after the Masjid and keep it clean. This w&s an initiative coordinated by Sister Momtaz and our thanks goes to her for her time and effort. May Allah subhana ta'ala reward all of those people who give up their time to keep his housc cleaTL We also thank Sister Momtaz for maintaining our Instagrnm Page. In this day and age of social Medi￿ this is an area which we could expand with the right help of Many other people help in the MasiiiL during Fridays, Eid days and Ramadaan where the numbers of worshippers aTe very high (over 21y￿ worshippKrs on Eid day). It is hard to mention everyone but Br Abdul Subhan has been a real help over the last year, and may Allah subhana wa ta'ala reward him for his time. In December 2023 - we had some sad news that our long time Uncle. Tn￿ee and community servant Sherebaz Khan p&￿d away. May Allah subhana Wd ta'ala forgive him and shower him with hÉs blessing and mercy and grant him the highest station. He had been a member of the community since the early -mid 19605 and was a foundcr member of this community and this Masjid. He h&$ served this Masjid his whole life here and was a Trustee for decades, only stopping in the l&st few years when his age and health made it difficult for him. There are few p￿>ple who could serve Allah in the way that he did. He looked after the house of Allah, making sure that everything was working and clean and for want of a better word w&s the caretaker of the Masjid. He carried out his roles with hard work and dedication and with modesty. Many times. he would collect the money for renovations and oversee them and he would often start his collections from within his own family. The amount of time and dedication he had I have seen from few others. It is very difficult to do this when you have your own family to look after and supporL There were many y&2rs that he was the only person in Itekaaf during the month of Ramadw thus preventing the sin on the community. He was very down to eartlL N)pular and loved by those who met him both young and old. We miss him and can only make Dua that Allah subhana wa ta'ala rewards him fully for his efforts in his life and blesses and forgives him and gives his soul peace. Since October 2023, we have been focussed on the events in Gaz3& May Allah subhana wa ta'ala protect the people of Gazza from the injustice and inhunwiity and barbarity of their occupiers and the world w)wers that supw)rt IL We pr(xluced a sL2tement which we felt was representative of the Muslim Cornmunity back in October 2023, and our position has been forwarded to MPS and the press. We have also raised fimds and sent the Sadaq4 and Zakaat collected to ty to help the people in their teffible conditions. We have tried to raise awareness where we can and help advertise the marches and demoDStration4 locally and more further afield. There are many challenges - there are many different opinions as to how the Masjid should be ru￿ and how we should engage with the cornmunity and what kind of activity we should cater for. Whatever the opinions the f￿t is that we have an aging group of Trustees with a lack of youth involvement. It is critical that we are more forward thinki￿ so that we look to connect with the youth and all ages and that we have an ability to communicate with all of the community ID an engaging way so that we can understand what people want and what they expect from us. An accounts surnm￿ was p)sted in October 23, mainly for transparency and so that pKople could Unde￿tand the fine balatKz between money coming in and the expenditure especially in this time of increases in the cost of living. l think that it is very imw)rtant that we work together as a community to bring about tK)sitive changes. but if we start from a negative or critical ￿rSpectiVe. it will nol result in this. I think that ￿lple in this community. whether it be Tn￿S or community members who come to the M&sjid daily or less often need to understand and acwt each other's px)int of view as long as they are in thc boundaries of Islam. I think that as we neol to k our harshe& critics as we are here to serve the public. and if crAticism comes our way, wbich no person would like to hear. we must listen to it and see wl)at solutions we can provi(k to facilitate the lives of our community. The most important &spect of leadership means having a vision or a goal and working towards IL Leadership means being empathic by which F*ople feel that their voices can be heard. It is also about having stn)ng convictions but ￿l￿g OFcn to learning new rspectives and change. The core of leadership starts with listening and then beÉng able to balance the external points of view with a strong sense of values. direction and belief. We have elections where people Want to be involved in the leadership pn)cess, they want to make decisions that affect the community in one way or another, but have they considered the resFK)nsibility. do they have a vision for the community short or long terni and do they listen to all the wmmunity or just serve a narrow section. The ￿pIe have rights on us as we have asked them to ¢lect us into this position. We hope and pray that you and your families remain in good health and gain the blessings and rewards from Allah in this life and the n¢xL Azeem Nader aka Dr C. N￿er Kennett- General Secretary & Issa Rumjaun . Cbainnan Company Registration Number- 43?4)71 The Charity Registration Number is =_ 117731 Kent Muslim Welfare Association (Limited by Guarantee) Report and Accounts 31 March 2024 Keni Muslim Welfare Association Limited b. Guaranlee Report and aeeounts for the year ended 31 March 2024 Contents Page TnJsie¢s' Annual Report Indcpcndcnt Examiner's Report Siatement of Financial ActlVi(ies 7-10 Balance shecl Notes to thc accounts 12- 18 Detailed anal}'sis 19-26 Kenl Muslim Welfare Association Limited b . Guarantee Coiiipaiij KLgisifaiiun Nuiiibe¥ - 4324371 Trustees, Annual Re ort for the l'ear ended 31 March 2024 'rhe l-ruslLes prL'Sinl thiir Riport and Accounts for Ihc N'caT cnded 31 Xlarch ?024. li hich also comprises ihe Directors, Rcport rcquired bi. the Companies Aci 2(K)6. Reference and administrative details The cliarity, name. Thc Icgal namc of thc charit). is: Kcni Mltslim Wclfarc A5￿￿latIOn (Limited b!. Guarantcc). The charity's aretss operuiion oAd UK ehan'fable regisiroi40 The charii), is registered in England & Wales with ihe Chariiy Commission in F.ngland & Wales ICCEW) with ¢hariiy number 1117731. The charity does noi operdie in any overseas jurisdictions. Legol siruciure of ihe charity. The chariiy is consiiiuied as a companv limited by guarantee. registered under the Companies Acis . The goveming document of thc ch￿11) is thc Memorandum and Articles of Asso¢ia¢ion ¢5thblishing Lhe ¢ompan)" under company legislation. There are no resiriciions in the governing dixuments on the operaiion of ihe Chariry or on its investment powers other than those imposed by Charity Law. B), operation of la￿ all. tnjsiees are directors under the Companies Aa 2006 and all direciors arc trustccs under Charities legislation and have responsibiliiies, as such, under boih company and ¢harii)' legislaiion. The Irustees are all individuals. The principal operating address. telephone number. email and web addresses of the chaTitI' are:_ 114 CanterbuTh' Sircei Gillingham, Keni MF.7 5UH Telephone 01634 850878 The regisiered office of the charity for Companies Aci purposes is the same as the operating address shoth above. The Trustees in offjce on the date the report was approved were:. Dr Craig Kennett - Secretary Generdl Mr15sa Rumjaun - Chaimian Mr Waseem Mirza - Treasurer Mr Chaudhry Muhamtnad Azeem Mr Enamul Hoque Mr Agha Naeern A Khan Mr Rizwan Chohan Mr Zaki A Rawfy Mr Majid Arshad Mr Bashir Ahmed Mr Zafar Mahmood Mr Syed Muhammad Ishiiaq Kenl Muslim Welfare Association Limited bi, Guarantee CoinpdnF RLgisiration Xi u¥nb¢¥ - 4324371 Trustees, Annual Re ort for the 'ear ended.11 March 2024 The follow'ing persons served a5 Trustee5 during the year ended 31 Nl*rch 2024 The tnjstees who served as a trustce in the rcporting period M'cre as shoi%M above, and there w'ere no changes during the j'ear, or in the period beiween the l'ear end and the approval of the accounts. All the trustees are also members of the charity. Objects and activities of ihe charity The purposes of ihe charity as sel oul in ils governing documenL (A) To propagate through peaceful means the Religion and Tradition of Islam in accordance to the Teachings of the Holy Quran and Sunnah and the laws of Sharia. (B) In adherence to the above bul not otherwTrse, to esiablsih, acquire and maintain premises for Mosques and Centres for faciliialing regular congrgational payers, teaching seminars (W AAZ) and religious gatherings for all muslims. (C) To provide religious facilities mentioned as above, with an equalitv of opportunity to all Muslims who believe in the Kalima. "La Ellaha Illal-Lah Mohammed-Ur-Rasool Allah" The Finality of Prophet Mohammed {SAS) is paramount to this belief. (D) To provide and promote the Islamic Religion and Cultural Education and tradition to groups of all ages and sexes, by creating insiitutional facilities for this pU￿oSe. The main aclivilies undertaken in relalion lo ihose purposes during ihe Jear. The construction of the new Masjid has been a priority in the long-terni development of infrastructure and facilities for the community. This project has been boih involving and time-consumtng for all those engaged however good progress hasbeen made over the last few years The Masjid has coniinued with ils ongoing activities. Ramadan included lftaar arrangemenfs and a full Masjid for Taraweh Jamaat for Salaar-ul Eid. A community Iftaar se55ion was also arranged for non Muslims to experience a part of Ramadan. The School's liason group has been quite aclive arrdnging school visits to the Masjid and making preseniations to school assemblies. The Childrens group has continued with its range of aclivities within and outside the masjid with seasonal walks kite flying and craft workshops. The Youth 8￿0up have continued to hold their regular M.eekly gaiherings at the Masjid and sporting activities outside bringing young people from Su￿oUnd1n8 areas together. The Ladies group loo have continued wilh their good work. The Volunteers group have continued with the collection and distribution of food and essential item5 to the needy and refugee familiies. In addition outings and activities have been arranged for family members. The main aclivities undertaken during iheyear lofurther ihe charity's purposefor ihe public benefil. As Above The trustees have had regard to ihe Charity Con]mission's guidance on public benefit in managing the activities of the charity. The main achievements and performance of the charity during the )'ear. As Above Kent Muslim Welfare Association Limited b . Guarantce Q"i)rnpdni RLgTi%lrdtii)n Number_ 43?43 71 Trustees, Annual Re ort for the l'ear ended 31 March 2024 Bankers Llovd5 TSBIAI Rayan Bank V E While & Co, Solicitors. 10 Parkm'ood Green. Rainham. Kent ME8 9PN S Akbar & Co. Chartered Accountanis - 70 Orchard Sireel Rainham Kent Sol icitors Accountants Financial review The charifyi'sfinancialposilion ai ihe end of Iheyear ended 31 March 2024 The financial position of the chariry ai 31 March 2024 and comparydlives for ihe prior period, as more fully detailed in the accounts, can be summarised as follows'.- 2024 2023 Net incorne 2.402.850 (73,296) Called up share capiial Sharc prcmiutn account Unrestrictcd Revcnue Funds available for the g¢nerdl purposes of ihe charity 225.261 219.589 Tolal Unrestricled Funds 225.261 219,589 Kestricted Rei'enue Funds Rcstrictcd Fixcd Assct Funds ¥56.889 ? 079..319 489.030 Tolul Resiricied Funéts 2.11¥6.?118 489.030 Tot¥1 FuNd$ 3.111.469 708,619 Financial review of Ihe posilion at ihe reporling dale. 31 Marcli 2024 . I he board ot trustees are satistied with the pertormance ot the charity during ihe year and the position at 3 Isi March 2023 and consider that ihe charity is in a strong posiiion io continue its activities during rhe coming year, and that Ihe charity's assets are adequale to fulfil its obligaiions. Details of The Independent Examiner Shafeen Akbar Member of Chartered Accountants 70 Orchard Street Rainham Gillingham Kent Kent Muslim Welfare Association Compani R¢gisiraiion N'umb¢r- 4324371 Limiled b . Guarantee Trustees, Annual Re ort for the ear ended 31 March 2024 Statement of the Directors Trustees. Responsibilities The chariti s Iruslees are responsible for the preparation of the accounts in accordance with the terms of the Companie5 Act 2006, the Charities Act 201 l and ihe Charities (Accounts and Reports) Regulations 2008. Notwithstanding fhe explicit requiremeni in Ihe eNtanl statutory, regulaiions.the Charities {Accounis and Reports) Regulations 2008, to prepa￿ the financial statements in accordance wilh the SORP 2005, in view of the fact thai the SORP 2005 has been withdrawn, the Tru51ees deterniined to interpret this responsibility as requiring them to follow current best praciice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charilies) 2015, (as amended by the Bulletin issued in Ociober 2018 and applicable to all accounting periods beginning on or after I st January 2019), (The SORP), In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of ihe financial year and of ihe surplus or deficit olthe charity. In preparing those fmancial Sialements the Board is required to lo prepare the accounts in accordance with United Kingdom Generdlly Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). select suilable accounting policies and apply them con5islenily' make judgements and estimaies thai are reasonable and prudenl. prepare ihe financial statements on the going concern basis unless it is inappropriate 10 presume that the charity will continue in business- stale whether applicable accounting sthndards and statemenis of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; The law requires thai the trustees must noi approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of ihe charity for the year. The Trustees are also responsible for maintaining adequate accounling records which disclose with reasonable accuracy ai any lime the financial position of the charity and which are sufTi¢ient to show and explain the charity's transacitons and enable them io ensure ihat the financial siaiements comply with the Companies Act 2006 and comply with regulations made under the Chariiies Act. They are also responsible for safeguarding ihe assets of the charity and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities. This report w'as approved by the board of trustees on 27 Februar), 2025. Dr Crdig Kennett Dircctor and Trustcc Kent Muslim Welfare Association Limited bi. Guarantee ort of the Inde ndent Examiner to ihe Truslees of ihe f haritable com ear ended 31 ￿larC1) 2024 anv on the Accounts for the I rerrf)rt io Ihc l-rustees on m%. examination of ihe fitvdncial siatemcnis of the charitable compan!. on pag¢E 12 10 20 for the l'ear ended 31 March 2024 ￿hich hak'e I￿en prepar£d in accorddncc ii.iih the Ch<￿ille5 Act 2011 lih¢ Acil and ￿lib the financial Rcponing Sianddrd 102. lelTe¢tii'e 1st JanuaTh' 20161 as modificd bi F RS 102 SORP Isthtemeni of RLcommended Praciice for Accounting and KLTM)ning b% Charities) 2015. ias amended bi ihc Bullctin issued in Ociober 2018 and applicable io all accounting pcriods ￿gInning on or afier I si Januar) 20191. (The SORPI. published bl. Ihe Charill. Comrnission in England & Wales ICCF.W) . and under ihc historical cosi conveniion and the acc4)unting wlici¢s sei oui on page 19. Respective resp0115ibililit5 01 Ihe Tru5tets •nd lht IDdtpendeDt Ex*miner and ihe bJ$is of the report As described on page 9. vou. the chariiable compani's Trustiys. are also the Direclors of the Company for ihc purposes of Cotnpanj lath, are riswn5ible for ihe prL'paration of the financial sla(ements in accordancc ￿'11h the Companies Act 2006. the Charilits Aci 2011 and a51 oiher applicable laii and M'iih Uniied Kingdom Generall). Acc¢pted Accounting Practice. applicabl¢ lo smallcr entiiies. and for ￿Ing satisficd that the financial staiements give a true and fair view. The Trnsiees consider Ihat the audil requkremcni of Section 144{1 l of ihc Charities Aci 201 I (the Act) does not applTr'. and ihat Ihere is requirem¢ni in the mcmoranduTn and articles of the charit%" for ihe conductiELg of an audiL and thal the accounts do ot r¢qUI￿ an audit in acLordance ivith Part 16 of11￿ Compani¢s Aci 2(M)6 and thai no meIn￿r or m¢mbcr5 ha￿e requestcd an audit pursuant to %ec¢ion 476 of the Companhes Aci 2000. A5 a consequen¢¢. Ihe Trustees have Clecicd that the fitvdncial siateTn¢nt8 ￿ subjeci to inde￿ndent cxaminaiion. 11a￿)￿8 satisfled mi'sLifihat thL fat￿nCial statemcnls are nol required to be audited und¢r an). legal provision, or other%%'ise, and are elighble for inde￿ndert1 cxaminaliorL i( is Tni resp)nsibilih lO'.- a} examine the financial siat¢men15 of the charii). undcr Sectiun 145 of the Aci. b) follow thc applicabl¢ Pr￿¢d￿reS in the DiTrLiions given b%. the Charit). Commission under seclion 14515Xbj of the Ac(. B85is of Independent Examiner's Sialernen¢ and stope of M'ork yndert*keD Since thc charitrdbl¢ compan% s gr055 incotne ¢.Kceeded £250.(￿. thc ¢haritabl¢ company's exarniner must be a Tnemki of a LY)d)' listed in section 145 ol-lhc Aci. I confirni thai l am qualifi¢d io undertak'e ihe examination because l am an auihorised member ofcharteied Accounianls. which is one of lh¢ lisi¢d ixxlies. I r¢port in res￿¢1 of my ¢xamina(ion of the chatit! s financial statCTnenis carrid out under sl 45 of the Aci. In carrying oui m). examination, I have followcd all ihe applicable Direciions gil'en b! ihe CharilK Commission under section 14515)(bl of ihc Act setting out the duliLs of an inde￿ndent exafflin¢r in relaiion io ihe conduaing of an indepcndent examination. An independeni examination inc5ud¢s a rei'iew of Ehe accouniing iecords kepi b!" IhL charilable compan!. and ofthe accounlhng 5ysicnis emplojcd by the chari(able compan) and a comparison of ihL fjnancial siaiemcnts presented ￿'1th ih05e r¢cords. li a150 includ¢s considcralion of anl unusual ilems or di%losures in the financial llalemcnts. and secking explanations from you. as Tnsstees, Concerning such matters. Thc purpose of ihe ¢xaminaiion is io esiablish a5 far as kKTrS5ibl¢ ihai therc hav¢ been no breach¢5 of harity. legislation and thai. on a te51 basis ofei'id¢nce r¢lei'ant io the amounts and disclosures madc. lh¢ financial 5taiemenis comply w'ith the SORP. Th¢ proc¢durcE un(krtdkcn do noi providc all ihe L%'idencc ihai M"ould I￿ required in an audil. and information Supplied bv ihe Trustees in the couisc of (hc ¢iaminaiion is noi subjected io audii iesis or cnquiries and d￿S not co¥cr all the mailers thai an audiior would consider in arril'ing ai an opinion. The planning and Conduct of an audii goes ￿l'ond ihc limited assurance thal an independeni examinalion can proi'id¢ Consequenill.. I do noi cxpre55 an audit opinion on the i'ieth giNtn bv ih¢ financial staiements. 2nd in parlicular, I cxpress no opinion as 10 i%'he(h¢r (he flnancial staiem¢tLiS gil'e a true and fair vi¢ii' of ihe affairs ofthc charily. and my report is limit¢d 10 th¢ matters set oui in ihe staiemeni below. Kent Muslim Welfare Association Limited b , Guarantee I planned and perfornied my examination so as to satisfi. mvself that the objectives of ihe independent e.xamination are achieved and belore finalising th¢ l ohtaincd i%Tiucn assuranccs from ihe Trusiees of all maierial maneis. l￿dependent Examiner's Stxtemtnt, Report xnd Opinion Subject to the limiiaiions U￿rt the scope ofmv work as detailed aknve, I hav¢ wMpl¢t￿ my cxamination.. and can confirni that'.- The accounts of this charitable companv are not required to bc audited unikr Part 16 ofthe Companies Aci 21K)6,. I'he gross income of thc ¢haritablc Compani in IhL lear ended i l March 2024 ap￿arS io exceed Ihe sum specified in Section 145(31 of ¢hc ACL namel%' £250000. and ihai l am qualified 10 aci ￿ Independent Examiner in accordance with tha15CCtion by 'irtue of MN. ixing a qualified member ofchanered Accounianis: This is a report irt re5￿cl oran Cxamination ca￿lCd out undcr 145 of ihc Act and in accordance with Direciions given by the Charity Coffttnission under seclion 14515Kbl of the Aci ￿'￿ich ma). k applicable: and that nn material mallers have come to m>. atteniion in cotlnedion with the examination giving m¢ caus¢ to ￿lI¢ve that in anj. material respect".- accounting records were not kept in respeci of ihe charii). &s required b). Section 386 of the Co¥npanies Act 2006 and Scction 130 of The Charities Aci 201 lh¢ financial siaiemenis do nol accord those records- or the financi#l State￿entS do not complv w'ith lh¢ applicabl¢ rcquiremcnts concerning the fomi and conieni of accounts set Out in section 396 of ih¢ Companies A¢1 2006 oiher than an! requiremeni thai the accounis give a'in* and fair, view., Ivhich is a matler considered ￿ pan oran independeni eiaminaiion: have not been prepared in accordance w'ith the Mdhi￿S and principl¢s scl out in the FRS 102 SORP Istatemeni of Reconimended Practice for Accounting and Rcponing b!. Chariiicsl 2.)15. (as amended b). the Bulleiin issued in Ociober 2018 And appli¢abl¢ to all accounting periods beginning on or after l ￿ January 2019). (The SORP). I hav¢ no CO&ie¢rns and ha%'c come across no other mallers in Lonneciion witl. the examination to which atteniion should drnwij in ihis rew)rt in order io enable a pro￿[ understanding ofthe financial stat¢m¢nts to rcached. Signtd:_ Shafccn Akbar FCA - I ependent Examiner Chartered Aeeountants 70 Orchard Strttt Rainham Gillingham Keni ME8 9AE This rew)n was signed on 27 F¢bTuary' 2025 Kent Muslim M'elfare Association Limited b Guarantee Activities for the l'ear endL.d 31 ,March 2024 Statement of Financial Sialement o Financial Aclivities includin the Income and Ex ended 31 Mnrcli 2(J24 115 re uired h . Ilie Ccini anies Aci 2()00 endilure Aecounl or Ilie 'eftr Currenl i'e*r Currtnl Trt*r C.-urrenl Prior l ear SORP Ref I nrtstricttd Fund5 Rtsiricied Tolal Funds Total F unds 2024 2024 20?4 202J Intome & Endowments from: Donaiions & Legacies Charitable activiiies InvLsiments 39,440 950 1.726 391.075 430.515 277.125 -520 10.771 A4 11.726 Total income 391.07$ 443,191 288.416 Expenditure on: Raising funds Charilable aciii'ilie5 Bl B2 5.719 40.725 5.719 63.941 739 360,973 23.216 Total expenditure 46.M4 23.216 69,660 361.712 Net income for the year 5.672 367.859 373,531 173,296) Transfers between funds 2.029.319 2.029J19 ,Net income after transfers A-B 5.672 2J97.178 2.402,850 173.296) Net movement in funds 5,672 2J97.178 2,402.8qO (73,296) Reconeiliation of funds'.- Total funds brought forwgrd 219,589 489.030 708.619 781.915 Total funds carried forward 224.261 2,886,208 3.111,469 708,619 The 'SORP Ref indica(ed abovc 15 ihe classificaiion of incotne sei out in ihe fomial SORP docufftcnts. As required b!. paragraph 4.60 of ihe SORP. Ihc brought fonyard and carried fonvard funds above have been agrccd to the 14alan¢e Sheet. All activitie5 derive from continuing operdtions The notes attached on pages 12 to 18 form an integral part o(these accounts. Kent Muslim Welfare Association Limited b . Guaranlee Activilies for the 'ear ended 31 March 2024 Statement of Financial Kent Muslim Welfare Association Limiled b , Guarantee funds as re uired b ara ra h 4.2 of the SORP Anal -sis of rior vear total Prior l'ear Prior l-ear soRp Ref Prior l ear Total Funds I'nrtstricted F'unds Rtstritted und5 2023 2023 21123 Income & Endowment5 from: Donations & LegaLies Chariiable aLtiN'itics Other trading ac(ivities Investments Other Al A2 168.477 520 19).817 277.125 520 A3 A4 A5 10,771 10.771 Total income 179.768 190.817 288,416 Expenditure on: Raising funds Charitable acti￿.￿tIeS Other Bl L12 B3 739 228,272 739 360,973 132,701 Tax on surplus on ordinat!" a¢iivitiC5 B3 Other t&¥alion B3 Total expenditure 229.011 A31 701 361,712 Nct gains on inyestmenis B4 Net income for the year (49,243) 58,116 (73.2961 Transfer5 between fund5 Net income after transfers (49.243) 58,116 (73,296) Net movement in funds 149243) 58,116 (73.296) Reconciliation of funds:. Total funds brought forward 205.696 576.219 781.915 Total funds earried forward 156.453 634J35 708,619 All activities derive from continuing operations A s¢paratc Statemen¢ of Total Re¢ogni5cd Gains and Losses 15 not required a5 this statemeni includes all recognised gains and losses.. The notes attached on pages 12 to 18 form an integral parl ofthese accounts. Kent Muslim Welfare Association Limited b . Guaranlee Aclii'ilies for the l'ear ended 31 Lllarch 2024 Stalement of Financial Kent Muslim Wi.Ifare Associalion Limtted bi. Guarantee ended 31 March 2024 tow'ards fixed assets for Charih. use:_ Resources a lied in the l'ear 2024 2023 Funds gLncraiLd in thc I'car a5 dctailed in the SOFA Resourccs appli¢d ()n lunclional fixed asse Othcr application5 01. lunds 2.402.850 {3.240.8791 (73.296) Net re50u rc¢5 available to fund charitable ae¢ii'ilies 1838,0291 173,296) The note5 attached on pages 12 to 18 form an integr81 part of these accounts. Movements in revenue and ca ital funds for the ear ended 31 March 2024 Revenue aceumulated funds I'￿￿51r1¢1Cd Resiri¢ied Toial Fund5 F und5 Toial Funds 2024 2024 2024 2023 Accumulatcd funds broughi fotivard 219,589 489.030 708.619 781,915 Rccogniscd gain5 and losses before trdttsfer.,. 5.672 367.859 373.i31 (73.296) 225.261 856,889 .082.150 708.619 Closing refv'enue funds 225.261 846.889 ,082.140 708,619 Fixed asset funds Dtsignaied Fund$ Resirieied Tvial Last >'esr Total Funds unds Furtds 2024 20*4 20?4 2023 At l April Translir (tOl/frO￿ revenue funds 2.029.319 2.029.319 At31 Mgrch 2.029J19 2,029J19 The purposes of thc translcrs to fix¢d assei funds arc dcscribcd in Nol¢ 16 10 the accounis and undcr ihc accounting policy 'Accouniing lor capi(al granis and fixed assei funds.. Kcnt Muslim Welfare Association Limited bi, Guarantee ALlii'ities for the 'L'ar cndcd 31 March 2024 Statement of Financial Summary of funds l.'nrtstricltd Rcsiricied Tni#l Last I'egr Fund$ F unds Total Funds Dtsignattd funds 2024 2024 2024 21123 Rei'cnue accumulated funds FixLd asset funds 225.261 8.$6.889 2.0?9.319 1.082.150 2.029,319 708,619 Total fund5 22.5.261 2,886.208 3.111,469 708.619 The notes attached on pages 12 to 18 form an integral part of these account Kent Muslim Mlelf2re Association Limited bi. Guarantee Income and F.x enditure Account for Ihe ear ended 31 March 2024 as Com anies Act 2006 uired b the 2024 2023 Income Iticome from operaiions 431.780 277,645 Ini'estEncnt income Incomc from invesiments, other than intercst recciyablc Inierest receivable 10,771 315 Gross income in the ye*r before txeeptional items 443.406 288,416 Gross income in the year including exceptional items 288,416 Expendilure Charitable expendilure, ex¢luding depreciation and amortisation Depreciation and amonisaiion Fundraising cosis Realised losses on disposals of social investments which are progrdmme related 63,926 15 5,719 360,954 19 739 Total expenditure in the year 69,660 361,712 Net income before tax in the financial year 373J46 1732961 on surplus on ordinary activities Net income after tax in the financial year J73,846 {73,296) Retained surplus for the financial year 373,846 {73.2961 All activities derive from continuing operations In accordance with the provisions of the Companies A¢i 2006, the headings and subheadings used in the Income and Expenditure account have been adapted io refleci the special n￿Ure ofihe charii) s aciii'iiies. The notes attached on pages 12 to 18 form an integral part of these accounl 10 Kent Muslim Welfare A550Clation Limited bi. Guaranlee Balance Sheet gs at 31 March 2024 SORP Noii Ref 2024 2023 Fixed a5se15 .1 angible &%%eis Inv¢5tmenls hcld as fixcd ￿5¢1$ A2 3.796.f l? 555.66R A4 100.()00 i 00.000 Total fiyed a55ets 3.896.5.32 655.668 Current 8ssets Cash at bank and in hand 148.10? 352.471 Creditors: amount5 falling dut within one year ci {506.4651 {462} Net current assets 1358.3631 352.009 Nel a55els 3.53R.169 1.007.677 Crcditors.. amounts falling due after more than one year 10 C2 14?6.7001 (299.0581 The total net assets of the charity 3.111.469 708.619 The total Net ¥ssels of the ch¥rity are funded by the funds of the chariti.. as (ollows:_ Restricted funds KLsifiLtLd Rei'¢nue Funds 13 D2 856.889 489.030 RcstriciLJ Fixcd .4£set Funds D2 2.0?9.319 2.886.208 489,030 Unrestricted Fllnfls Unre..tricied Reveniie Funds 13 D3 ?2 j.261 219,589 ?5.261 219,589 Total charity funds 3.111.469 708.619 Thc'SORP Rcf indicatcd abov¢ is the classification of Balance Sheei iiems &s sei out in the formal SORP documents. As required bs. paragraph 4.60 of the SORP. Ihe broughi forward and carried fon%'ard funds aboi'e havc bccn agrccd io thc SOFA.. ThL directors are satisfiee that thc company is cntitled to CXeTnption from ihe requirem¢ni to obiain an audit under section 477 of ihe Companies Act 2(K)6. The members 4ave not requircd the cotnpany io obtain an audit in a¢cordance H'iih seciion 476 of the Ad. The dire¢iors acknowledge iheir responsibiliiies for compll'ing ￿'[th ihc requiremcnt5 of ihe Companies Act 2W6 with respeci 10 a¢¢ouniing re¢oids and ihe preparniion of accounis. The charii}' is subject to Independcnt Examination undcr charil!. legis1o1ion. and the reporn ofthe Independent Examincr is onpage 11. The financial siaiemenis have b¢en prepared in accordance w'iih thc provisions in Part 15 of the Companies Aci 2006. applicable lo companics subjecl lo the small companies regime. Dr Craig Kennett TrustLL Approved b}, Ihe board of injstees on 27 Feb￿ar). 2025 The notes ¥tig¢hed p*g¢$ 12 to 18 form an integrgl part of these accounts. Kcnt Muslim Welfare Association Limited bi. Guarantee otes to the Accounts for the vear ended 31 March 2024 l Accounling policies P()lieies relqling io ihe production of ihe accounts. Basi$ of prepar*tion and aceounting convention lThe accounts have been prLparcd on thc accruals ba515. under ihe historical cosi coni'eniion. and in accordancc ￿'Ith the Financial Reporting Standard 102, Icffccii%'e I st Januan. 2016) and 'FRS 102 SORP lsiaiement of Recommcndcd Practicc for Accounting and Reporting b), Charitics) 2015. (as amended bv the Bulleiin issued in October 2018 and applicable io all accounting periods bcginnittg on or aftcr 151 Janum" 20191. (The SORPI, published bK' thc Charit>, Commission in England & Wales ICCEWI . cffcctive Janum. 2016. and in ac¢ordance M'iih all applicable la￿, in thc charit% s jurisdiction of rcgistration. cxccpt that thc charit!. ha5 prcparcd ihe financial stsiemenis in accordance ii'ith the FRS 102 SORP Istatcmcnt of Rccommcndcd Practice for A¢couniing and Reporting b) Chariiicsl 2015. las amcnded bv ihe Ilulletin issucd in Ociobcr 2018 and applicable lo all acLounting periods beginning OTr or after I st January. 20191. (The SORP}. in prcfrrcnce to the pr¢vious SORP. the S()111) 2(K)5, which h&$ bcen U'jthdra￿i. no1￿1th51anding the fa¢1 that the exiani %iatutory regulations, Ihe Lhariiies (Accounis and Rcponsl Rcgulaiions 2(108 refer explicitlv io the SORP 2005. This has been done to ac¢ord with current besi praciicc. Risks And future ass￿mptIonS "I"he chari¢N' i% a public benefii entity. Policies relating lo ca¢egorie5 of income and income recognilion. Membership subscriptions The income and an!. associated Gift Aid or oiher i&x re￿nd from a mcmbcrship subscription ￿ceIved by the charity in the ndture of a gift. 15 accounted for on the same basis as a donaiion. The income from a membirship subscriplion receii.ed bi. thc charit%, M,hcrc the sub5criplion purchases the right to servic¢s or bcncfits is recogniscd &s incotnc from ￿haritable actii'ities. Fixed Asset Investments Fixed ￿Se1 invesiments in quotcd shares. traded bonds ini'¢slTnent properties and similar investments are Sho￿.￿ initiall), at cosi upon a¢quisiiion and at their market N'aluc at the balancc Sheet da(c ai (he end of the financi￿ period. Investtnent properties are not depre¢iaied. Fixed assei invesimenls in unlisied equiiies are shown at thc balance shect datc at ihe besi estimaie of ih¢ir market value, where practicablc. Whcrc valuaiion techniques are considered unreliable or wherc, in thc opinion of the trusiees, the cosis out￿'¢igh the benefits to the users of the accounts, the invesimeni is included ai cosL and a rci'icw is undertaken at each ycar end as to whethcr the asset should be Myiiien dowm. All gains on fixed &sset investments. whether rcaliscd or unrcalised. are included in row B4 of the Statement of Financial Aciiviiies. 12 Kcnt Muslim Welfare Association Limited b), Guarantee Notes lo Ihe Accounts for the year ended 31 March 2024 Tangiblefi.Ked asseis Tangible fixed assets are measured ai their original cost i'aluc. or subsequcnt rci'aluation. or if donatcd. as de5cribcd abol'e. Cost Nalu¢ includ¢5 all costs eNp¢ndcd in bringing the &%%¢1 inio lis iniended i%orking condiiion. Dcprcciaiion has been proN'ided ai ihe follo￿.ing rdies in order io ￿'rIle off ihc &sscis to ihcir anticipated rcsidual value oi'er IhLif Lslimated useful liies. Frcchold premises Plant and machin¢rN' O Vo straight linc 25 °/0 Slraighi line The ac¢umulatcd cost5 incurrcd on ihe nem" M&sjid Pmjeci have been capitalised io show. the e.xpenditure incurred to datc in bringing the pr¢tlliSC5 and structure io its Curreni stale. Cosis *￿'¢re sho￿￿ as amounis expensed on Chariiable aciiviiiLS in pr¢vious I'cars. D¢biors are measured Mi iheir recoverable amounts 21 ihe balance sheei dale. 2 WindiDg up or dis501ution of the charit!. It. upon u'inding up or dissolution ofihc charit!. therc rcmain an!. assels. aftcr the satisfaction of all deb￿ and liabililies. Ihe a5SCts represented b), Ihe accumulated fund shall be transfLYrcd to somc other charitable bod), or bodi¢5 ha￿ing similar objects to the Charit!,. 3 Nel surplus before tax in ihe financial l'ear 2024 2023 The net surplus beforL lax in the financial l'ear is sialed aftcr charging'.- Deprcciation of owned li".ed &ssets Pension costs 379 412 4 Starreosts 2nd emoluments Salao costs 2024 2023 Gross Salaries excluding trusiees and keN" managemeni personnel Etnplojer's conirihuiion to defined benefit pension ￿heMeS 32.159 379 412 Tot415alaries. wages ¥4nd related costs 32,123 The averdge number of pan lime sthff employed in ihe l'ear ￿.￿$ Neither the trustees nor any persons connected wilh them have rcccivcd any remuncration from ihc charit). or anN' rclated entity, either in ihc current or prior year. No employccs reccivcd cmolutncnt5 (excluding pension cosis) in excess of £60.0￿ per annum. Kent Muslim Welfare Association Notes to the Accounts for the year ended 31 March 2024 Limited bi. Guarantee 5 Defined contribution pension schemes I'he charity operdles a defined contribution perEsioll 5chcme. Contribuiions are charged to thc profil and loss accovnl as they bLcome pai'ablc in accordancc ￿'11h ihe rules of ihe scheme. Any liabilit¢s and assets associated wilh ihe scheme are shoMI) under debtors and crediiors. 6 Remuneration and payments to Trustees and person5 connected with them No trustees or p¢rsons conncctcd ￿'1th ihem received an!, remuneraiion from thc charity. or any related eniitj,. 7 Tangible fixed assets Currerti Year Land and Buildings Plant & Machinery Vehicles Total Cost Ai l April 2023 Additions- including prior year adjuslTnents 555.609 3,240.879 4.359 559,968 3,240.879 At 31 March 2024 3.796.488 4J59 3,800.847 Depreciation At l April 2023 Charge for the vear 4.300 15 4.300 15 At 31 March 2024 4J15 4,315 Net book value At 31 Mareh 2024 3.796.488 3.796,S32 At 31 March 2023 555.609 59 Prior Year Land 8nd Building5 Plant & lachinery l¥lotor Vehicles Total Cost 01 April 2022 555.609 4.359 559.968 01 April 2023 555.609 4J59 Depreciation O l April 2022 Charge for ihc vcar 4.281 19 4.281 19 01 April 2023 4JOO 4,300 Net book value 01 April 2023 59 555,668 01 April 2022 555,609 78 555,687 14 Kent Muslim Welfare Association Limited bi. Cvuarantee Noles lo ihe Accounts for the Trear ended 31 March 2024 8 Ini'estments held as fixed asset5 Ini'e5trnents Listed inTrestments l)ther C.Ix$ses of InTrestrnenl TotAI subsidiaries Carrying I'alues of investments At l April ?013 loo,000 100.000 At 31 March 2024 i 00,000 100,000 Analysis between fair I'alue and histori¢*l cost Invesiments as above held ai fair valuc i 00.000 100.000 Analvsis of Other Cl#s$es of Investment Included a¢ hisiorical cosi, less "rile rtnwn lllrluded #i rair i*lue Total Investment properties At l April 2023 100,O(K) 100.000 Al 31 Marckn 2024 100.000 I(￿.000 Summary of other classes of inve5tment5 #t 31 Mgrch 2024 Cash or cash equivalenis Invc5¢¥n¢nt properti¢s (100.000) IIM).000 loo.(￿0 100.000 loo,000 100,000 9 Creditors: amoun¢5 falling due within one year 2024 2023 Tradc crcdiiors PAYE, NIC VAT and other iaxes 505.IKK) 1.465 462 406.464 462 10 Creditors: amounts (alling due afler One year 2024 2023 Other crediiors 426.700 299.058 Kent Muslim Welfare Association Limited b%. Guarantee Notes to the Accounts for the vear ended 31 March 2024 I I Income #nd Expenditure gccount summary 2024 2023 708.619 2.029.319 2.737.938 373.846 781.915 At l April 2023 Transfers in for the year At l April 2023 Surplus after ILK for thc year 781.915 (73,296) 708.619 At 31 M8rch 2024 3.111,784 12 Particulars of how particular fund5 are represented by assets aDd liabilities I,nreslri¢ied Dtsignxttd funds Re$trieied Total At 31 March 2024 funds runds Funds 2.029.319 3,796,S32 Tangible Fixed Assets Investment5 ai valuaiion'.- FiKed asset invÈsimenls .767.213 100.000 loo,000 148.102 Current Ass¢ts 1708.7871 1506.4651 (426.7001 856.889 Current Liabilitics 1506,4651 {426.700) Long Terni Liabilities 224.261 2,886,208 3,111.469 Tot&1 At l April 2023 ITnre$triried rund5 De5ign*ted lunds Rt$iricied fund5 Funds 555.668 Tangiblc Fixed Assets InN'estmcniS at valuation-_ Fixed assci investments 555.668 100.000 (136.5591 (462) (299,058) loo,000 3S2.471 {4621 (299.058) Curreni Assets Current Liabilities Long TerJn Liabiliiies 489,030 219,589 489,030 708.619 13 Change in lotAI lunds over the vear as shown in Nole 12 , analysed by individual funds Funds broughi ￿lOve￿r￿¢ ID Tr*n$fers rorw"*rd from funds IN 2024 btkn.een 2023 funds in 2024 Fund$ carried fon*&rd to Ste Noie 14 Ste Jott IS Unresiricled and designaiedfunds.". Unre5tri¢ied Revenue Funds 225.261 219.589 5.672 Total unrestricted and designated funds 219.589 225361 16 Kcnt Muslim Welfare Association Limited bi, Guarantee Notes to the Accounts for the Trear ended JI March 2024 Resiricledfunds... Rcstricicd l.-i¥¢d A%5e¢ Funds 2.0?9.319 2.029,319 372.841 2.029.319 2.891.190 3.336 3J36 (2 J741 103 MosquL Building Project adaqah /.akdai 489.030 12.3741 103 Fitrand Di5aslcr Rclicf 16.0471 (6.0471 Total restricted funds 489.030 367,859 2.029J19 2.886,208 Total charit). funds 708.619 373.$31 2.029J19 3,111,469 14 Analysis of movement5 in funds over the year as shown in Note 13 Other Income Exptnditurt Gains & mo￿eMent Losse5 in funds 2024 21124 2024 2024 Unreslricled and designaledfund5.'_ UnrLiiriited R¥N¢nue Funds 146.444 Reslricledfund5.'. Mosque Iluilding Projeci Sadaqah Zak'aai 372.841 372,841 3.336 3,336 (2,3741 ioj -6?9 (4.(￿3) 14.175 115.0381 Fitrana 4.278 Disastcr Relief 8.991 (6.047) 443.191 (69.6601 373,531 Kent Muslim Welfare Association Limited bi. Guarantee Notes to the Accounts for Ihe vear ended 31 March 2024 15 Detatls of transfers between funds in the J'ear as shown in Note 13 The Iransfers shown in note 13 above are.". 2024 Tollfrom) Restricted Fixcd Asset Funds 2.029,319 2.029.319 To/(froml Restricied Revenue Funds Tr*et transfers 2,029,J19 16 The purposes for which the funds as detailed in note 13 are held by the ¢h#rit)' are:. Unresirided and desiRnaiedfunds.'_ Thc5e fund5 arc hcld for ihe tneeting the objeLlives of the chiwity, and to providc rcscrves for future acti￿11￿¢5. and . subject to chari(y legislation, are frLe from all re￿rICI10nS on thcir usc. Unrestricied Revenue Funds Unresirictcd Revaluation Rcscrvc This fund rcprescnts ihc unrcstrictcd surplvs arising on the revaluation of the ¢harit) s assets. Designated Revenue frunds Funds ¢olle¢ied for pavmenis for specific charithble purposes. Designated Fixed Assct Funds The purpose ofihese funds is described under ihe accounting policy 'Accounting for capital grdnls and fixcd a55ei funds,. Reslricted funds.". Restricted Fixed Asset Funds The purpose of these funds is described under ihe accouniing polic 'Accounting for capilal grdnts and fixed &s5ci fund5'. This fund represents the restricted surplus arising on the revaluation of thc chariws a55cts. Restricted Revalualion Reserve Mosque Building Project Funding for building ne￿. Mosque premises 17 Ultimate controlling party The ¢harity is under ihe control of its legal members. Every member ofthe chariiv is obliged to coniribute such amount as Ma￿ be required not exceeding £10 to the assets of the company in the eveni of lis being ￿ound up whil¢ he or she is a member, or M"iihin on¢ }'¢ar after he or she ceases to be a member. 18 Kent Muslim Welfare Association Limiled b Guarantee Acti￿ it), anall'sis of Income and expenditur¢ for the for the vtar ended 31 March 2024 17 Analvsis of income by activity SOF.4 ref 2024 2023 L'.haritabl¢ aclii'ities l)onaiions &. Legacies In%ibimLnt inlome A2 Al 950 430.515 11,726 520 277.125 10.771 A4 Total income as shown ID the SOFA 443,191 288,416 Calegories of income Incomc from non cxchangc transactions Iniutne from ut the membership of KMWA and how it was being managed. Br Azeem mentioned the vision arKI refomis for memt*rship, focusing on improving data collection. ensuring accurate and timely renewals, increasing membership, and involving members more in KMWA operations. This had not progressed as had been envisioned but there were currently efforts to Use an app such as 'member Pres￿ to manage the membership in a more automated way. The KMWA app which had been ￿ developed but never finished will also require switching to a UK developer to finish it. Summarfsed financial statements and finances: Br Ajaib ￿queSted along with a number of members that KMWA treasurer publish periodic summaries of our finances in a simple fonn throughout the year (e8 quarterly). This was agreed by the BOT. It was asked what the realistic tsrget was on a monthty basis and what our projected target is for finishing the new Masjid. It was difficult to give precise figu￿$. but the current situation was 5ummarised in the financial report- ie. what was owing on the current buildin8 Stage and what would be the next stage. As building costs were continualty rising and the work would need to be halted at the end of the current building phase it was hard to predict. The fact remains that the building work will continue at a rate proportional to the funds coming in. This is currentty around 5-IOK per month and more during Ramadaan and not including large donors and quarde hasana. Representatlon: The sisters present said that they had no effettive way of communicating with the BOT and that they required better and more direct lines of communication. They wished to have a representative present as a coordinator position, this was agreed in principle as in practice KMWA have had a coordinator for the ladies group in sister Rizwana Shelley, but she cannot always attend the meetings. Under 5's deciskn: This was highlighted by attendees and was generally regarded as an unpopular decision by those present which was poorty handled without looking at alternative suggestions and solutions. There were accusations of not listening to the community as well as double standards when it came to policin& as well as suggestions that it is not enforceable at the busiest times. The rationale for the decision was explained and it was agreed that the situation could have been better handled. It was agreed that rf there are suggestions or ideas that may help tsckle the problem, we can hear them. however, the Trustees fett that the decision was as fairty applied as possible affected Trustees as well as non-Trustees. EOUCATION - there was very little time to discuss education, but it was asked what the current attendance was. The attendance at weekends was between 60-90 Child￿ft and during week day afternoon/ evenings 15-30 children. aoslw. The Meeti￿ conduded with Dua. gratitude towards all attendees for t￿1r actNe participation and commitment to the goals of the Kent Muslim Welfare Association. Azeem Nader. General Sec￿tsry KMW