ARRAHMAN MANCHESTER ISLAMIC CULTURAL ASSOCIATION REGISTERED CHARITY NO. 1134915
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| Page No. | Contents |
|---|---|
| 1 - 4 | Trustees Report |
| 5 - 6 | Independent Examiners Report |
| 7 | Statement of Financial Activities |
| 8 | Balance Sheet |
| 9 - 12 | Notes to the accounts |
Page 0
ARRAHMAN MANCHESTER ISLAMIC CULTURAL ASSOCIATION
TRUSTEES REPORT
The trustees (Management committee members) present their annual report and accounts for the year ended 31 March 2024.
The board of trustees are satisfied with the performance of the charity during the year and the position as at 31 March 2024 and consider that the charity is in a strong position to continue its activities during the coming year, and that the charity's assets are adequate to fulfil its obligations.
Name, Registered office and Constitution of the charity
The full name of the charity is ARRAHMAN MANCHESTER ISLAMIC CULTURAL ASSOCIATION Date of formation: 12 March 2010 The Principal Office: 16 Bedwell Street Moss Side Manchester M16 7LN Charity Registration Number: 1134915 Telephone Number: 0161 226 8107
Trustees
The following trustees were duly re-elected and confirmed in their positions during the year ended 31 March 2024.
Mohamed Bakari Chair Amina Sayid Ahmed Vice Chair Ali Mohamed Salim Secretary Abdulkadir Mohamed Ali Treasurer Salah Bakari Member
Bankers
HSBC, Manchester
Independent Examiner
Mohammad Usamah Edson Road Crumpsall M8 4WF
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Recruitment and Appointment of Management Committee
Under the requirement of the constitution, the management committee members are elected at the annual general meeting to serve for one year and can be re-elected.
Trustee Induction and Training
All elected trustees are provided with induction roles and responsibilities and training on governance issues as per charity commission publications.
Policies and procedures are in place to guide the smooth running of the charity with reviews and updates as necessary.
Risk Management
The Management Committee has conducted a review of the major risks to which the charity is exposed. Where appropriate, systems and procedures have been established to mitigate the risks the charity faces. Procedures are in place to ensure compliance with health and safety of staff, volunteers, parents, children and visitors.
Organisational Structure
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or any other financial benefits.
The trustees meet together as a body monthly and are responsible for all decisions taken in Relation to the Mosque's operations and the community facilities and activities provided by the Charity. To assist in the smooth running of the charity the trustees have set up sub-committees that help them oversee certain aspects of the organization’s work.
Objects and Activities
As set out in the constitution, AMICA has the following key objectives:
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To advance the Islamic religion in Manchester, for the benefit of the public
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To advance the Islamic educational teachings of the Muslim children
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To help young people, through leisure time activities and develop their capabilities
In order to achieve these goals, AMICA will provide:
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Religious Activities
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Education, training and recreational activities for children, young adults and the public in general
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Advice, advocacy and informational services
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Recruitment and training of volunteers in order to provide the above services.
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Achievements and Performance
The trustees will continue with their effort to secure enough funds to pursue the objectives and enhance the activities of the charity.
The trustee’s dedication and the valuable contribution of our volunteers will continue to be the cornerstone of the success of Arrahman Manchester Islamic Cultural Association.
Financial Review
Principal Funding Source.
The principal funding sources of the charity are by way of donations.
Reserves & Investment Policy
In order that the charity can provide the required level of administration and support costs on a consistent and ongoing basis it relies mainly on public donations. Apart from retaining a prudent amount in reserves each year, most of the charity’s funds are to be spent in the short term. The trustees should review this statement, should excess funds become available.
How our Charity Benefits the Public
The Trustees are aware of their stewardship obligations with respect to adhering to Section 4 of the Charities Act 2011, through regular updates. The principal objectives are adhered to for the general public by managing and controlling the mosque for Muslim children and adults. Education is advanced through evening and weekend classes. The relief of the poor is done through collection and payments of monies to UK registered charities.
Plans for Future Periods
The charity plans continuing the activities as outlined above in the forthcoming years.
Statement of Trustees’ Responsibilities
The Charities Act 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 the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:-
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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state whether applicable accounting standards and statements of recommended practice have been followed , subject to any material departures disclosed and explained in the financial statements;
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The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements and comply with regulations made under the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are also responsible for the contents of the trustees' report, and the responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 13 December 2025.
Abdulkadir M Ali
.................................................
Treasurer
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INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF ARRAHMAN MANCHESTER ISLAMIC CULTURAL ASSOCIATION FOR THE YEAR ENDED 31 MARCH 2024
of Financial Activities, the Balance sheet and the related notes.
These financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and in accordance with
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the Charities Act 2011 ,
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the Charities (Accounts and Reports) Regulations 2008 , and
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to charities preparing accounts under the historical cost convention and the accounting policies set out on page 9.
Respective Responsibilities of trustees and examiner
As described on page 1 , the Charity's trustees are responsible for the preparation of the financial statements.
Having satisfied myself that the charity is not subject to audit, and is eligible for independent examination, it is my responsibility to:-
a) examine the accounts under section 145 of the Act;
b) to follow the procedures laid down in the General Direction given by the Charity Commission under section 145(5)(b) of the Act; and;
c) to state whether particular matters have come to my attention.
Basis of independent examiner’s report
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales setting out the duties of an independent examiner issued by the Charity Commissioners under section 145(5)(b) of the Act) in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking
explanations from you as trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit , and information supplied by the trustees in the course of the examination is not subjected to audit tests
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or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the Independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
Independent examiner’s statement
In connection with my examination, except as disclosed below, no matter has come to my attention:
(1)which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records have in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act, have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mohammad Usamah Edson Road Crumpsall M8 4WF
Signed: .............................................................................
Date : 13 December 2025
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ARRAHMAN MANCHESTER ISLAMIC CULTURAL ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Unrestricted Restricted Total | Unrestricted Restricted Total | Unrestricted Restricted Total | Total | ||
|---|---|---|---|---|---|
| Funds | Funds Funds | Funds | |||
| 2024 | 2024 2024 | 2023 | |||
| NOTES | £ | £ £ | £ | ||
| INCOMING RESOURCES | |||||
| Voluntary Income | |||||
| Donations | 61,051 | - | 61,051 | 49,835 | |
| Total Incoming resources from | activities | 61,051 | - | 61,051 | 49,835 |
| RESOURCES EXPENDED | |||||
| Direct Charitable Expenditure | (2) | 38,766 | - | 38,766 |
23,147 |
| General Administrative Expenses(3) | 212 | - | 212 | 783 | |
| Total resources expended | (4) |
38,978 - | 38,978 |
23,930 | |
| Net incoming Resources | 22,073 | 22,073 | 25,905 | ||
| Balance B/F | 319,711 | 319,711 | |||
| Balance Carried Forward to | (8) | 341,784 | 341,784 | ||
| 31 March 2024 | ======= | ======= |
All income and expenditure in the year was unrestricted. All operations relate to continuing activities. There are no other recognised gains or losses in the year.
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ARRAHMAN MANCHESTER ISLAMIC CULTURAL ASSOCIATION
| BALANCE SHEET AT 31 MARCH 2024 | BALANCE SHEET AT 31 MARCH 2024 | ||
|---|---|---|---|
| Notes | 2024 |
2023 | |
£ |
£ |
||
| Fixed Assets | |||
| Tangible Assets | (7) | 184,518 | 190,669 |
| Currents Assets | |||
| Cash at bank and in hand | 157,266 | 129,042 | |
| Prepayments | 0 | 0 | |
| Creditors | |||
| Amounts falling due within 1 year | (9) | 0 | 0 |
| Creditors | |||
| Amounts falling due beyond 1 year | 0 | 0 | |
| ----------------------- | |||
| Net Current Assets | 157,266 | 129,042 | |
| ------------------- | |||
| Net Assets Employed | 341,784 | 319,711 | |
| ============ | ============ | ||
| Capital & Reserves | |||
| Funds Unrestricted | (8) | 341,784 | 319,711 |
| ============= | ============= | ||
| These accounts were approved on behalf of the trustees on 13 December 2025. | |||
| Signed on behalf of the trustees: | |||
| ________ | |||
| Abdulkadir M Ali (Treasurer) |
Date:
Page 8
ARRAHMAN MANCHESTER ISLAMIC CULTURAL ASSOCIATION
Notes forming part of the financial statements for the year ended 31 March 2024
1. Accounting Policies
Accounting Conventions
The financial statements have been prepared under the historical cost conventions and are in accordance with the applicable accounting standards.
They have been prepared in accordance with the Charities SORP (FRS 102) and the Charities Act 2011. The following principal accounting policies have been applied.
Income
Income includes the total funds received during the year and comprises donations collected directly or by volunteers.
Resources Expended
The expenditure is classified under categories which reflects the use of the resources and is accounted for when the payment is incurred.
Depreciation
Depreciation is provided to write off the cost or valuation, less estimated residual value of all fixed assets over their expected useful lives. It is calculated at the following rates:
Freehold Property 2% straight line Fixture & Fittings 15% straight line
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Designated funds are unrestricted funds which have been set aside to fund particular future activities.
There were no restricted funds held during the year.
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2. Direct Charitable Expenditure
| 2. Direct Charitable Expenditure | ||
|---|---|---|
| 2024 | 2023 | |
| £ |
£ | |
| Rent & Rates | 0 | 0 |
| Light, Heat & Water | 30,658 | 15,359 |
| Insurance | 1,957 | 1,637 |
| Charitable Donations | 0 | 0 |
| Repairs & Maintenance | 0 | 0 |
| Depreciation of Property | 6,151 | 6,151 |
| Depreciation of Fittings & Fixtures | 0 | 0 |
| ------------ | ------------ | |
| 38,766 | 23,147 | |
| ======== | ======= | |
| 3. Management and Administration of the Charity | ||
| 2024 |
2023 | |
| £ | £ | |
| Stationary | 0 | 0 |
| Photocopying & Postage | 0 |
0 |
| Advertising | 0 | 590 |
| Refreshments | 0 |
0 |
| Bank fees | 212 | 193 |
| ------------ | ------------ | |
| 212 |
783 | |
| ======= | ======= |
======== ========
4. Total Resources Expended
| Depreciation | Other | Total | Total | |
|---|---|---|---|---|
| Costs | 2024 | 2023 | ||
| £ | £ | £ | £ | |
| Direct Charitable | ||||
| Expenditure | 6,151 | 32,615 | 38,766 | 23,147 |
| Management & | 0 | 212 | 212 | 783 |
| Administration of | ||||
| The Charity | ||||
| ----------- | ------------ | -------------- | -------------- | |
| 6,151 | 32,827 | 38,978 | 23,930 | |
| ======= | ======== | ========= | ========= |
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5. Trustees Remuneration
No trustees received any remuneration or reimbursed expenses during the year.
6. Taxation
As a registered charity, the charity is exempt from income tax to the extent that its income and gains are applicable to charitable purposes only.
7. Tangible Fixed Assets
| Land & | Fixtures | Mortuary | Total | |
|---|---|---|---|---|
| Buildings | Fittings & | Fridge | ||
| Equipment | ||||
| £ |
£ | £ |
£ | |
| Cost | ||||
| At 01.04.2023 | 253,203 | 11,756 | 7,246 | 272,205 |
| Additions | - | - | - | - |
| Disposals | - | - | - | - |
| ------------------- | ----------------- | -------------- | ------------------- | |
| At 31.03.2024 | 253,203 | 11,756 | 7,246 | 272,205 |
| ------------------- | ----------------- | -------------- | -------------------- | |
| Accumulated Depreciation | ||||
| At 01.04.2023 | 65,432 | 11,756 | 4,348 | 81,536 |
| Charge for the year | 5,064 | 0 | 1,087 | 6,151 |
| -------------------- | --------------- | ---------------- ------------------- | ||
| At 31.03.2024 |
70,496 | 11,756 | 5,435 | 87,687 |
| --------------------- | --------------- | ---------------- | ------------------- | |
| Net Book Values | ||||
| At 31.03.2024 | 182,707 | 0 | 1,811 | 184,518 |
| =========== =========== | ======= | ======== | ||
| At 31.03.2023 | 187,771 | 0 | 2,898 | 190,669 |
| =========== =========== | ======= | ======== |
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8. Movement in Funds
| Balance | Incoming | Outgoing | Balance | |
|---|---|---|---|---|
| 01.04.23 | 31.03.24 | |||
| £ | £ | £ | £ | |
| Unrestricted Funds | ||||
| General Funds | 319,711 | 61,051 | (38,978) | 341,784 |
| ------------- | ------------- | ------------- | ------------- | |
| Total funds | 319,711 | 61,051 | (38,978) | 341,784 |
| ======== | ======== | ======== | ======== |
9. Creditors
All creditors have been paid during the year; the charity is free from any debts, either short term or long term.
10. Related party transactions
There were no related party transactions during the year.
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