2025-07-31-accounts

SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

REGISTERED CHARITY NUMBER: 1138236

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

	Page
Report of the Trustees	1 to 4
Independent Examinar's Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8 to 12
Detailed Statement of Financial Activities	13

SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025

The trustees present their report with the financial statements of the charity for the year ended 31 July 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

SLWMAC is an association formed for the purpose of promoting and facilitating the social, cultural, educational and spiritual needs of the Sri Lankan Muslims living in Crawley. This includes organising the main religious festivals and prayers throughout the year, conducting activities and projects which promote peace, harmony and friendship amongst communities.

ACHIEVEMENT AND PERFORMANCE

During the year under review, the charity continued to advance its charitable purposes by providing a comprehensive range of religious, educational, and community-based services for the benefit of the public. Islamic educational classes were regularly conducted for children, youth, and adults, fostering spiritual development and religious literacy across all age groups. In addition, the charity maintained the facilitation of daily congregational prayers, weekly Friday sermons, and Eid prayers, each of which was well attended, with major gatherings regularly exceeding 300 participants. These activities served not only as opportunities for worship but also as vital means of strengthening community cohesion and promoting shared values.

The charity also organised a series of lectures and workshops delivered by distinguished speakers in both English and Tamil. These sessions addressed a variety of theological and contemporary topics and were well received by members of the Crawley Muslim community, contributing meaningfully to their spiritual and intellectual enrichment. Furthermore, the charity continued to support wider humanitarian efforts by providing a platform for charitable and relief organisations to raise funds in response to natural disasters and humanitarian crises.

Building Project

The charity made substantial progress towards the long-term goal of acquiring a dedicated building to support the delivery and expansion of its services. As part of the building project initiative, the charity successfully completed the sale of its existing property during the year. The building, originally acquired for £245,000, was sold for £275,000, resulting in a net gain of £21,185 after deducting associated selling costs. In parallel, the charity raised a further £382,907 in cash donations specifically designated for the new building project. As a result of these efforts, the charity now holds a restricted cash balance of £750,424 at year end, specifically allocated for the future acquisition and development of new premises. These combined proceeds have significantly strengthened the charity’s financial position in relation to securing a new and more suitable premises.

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SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025

FINANCIAL REVIEW

The charity’s financial results are presented on page 6. During the year under review, the charity achieved net incoming resources of £430,720, compared to £33,578 for the prior (7-month) period ended 31 July 2024. The majority of the charity’s donations are generously contributed by worshippers attending the mosque, reflecting strong community support. The trustees continue to exercise prudent financial management to ensure the sustainability of core services while advancing the charity’s strategic development objectives. There are no material uncertainties that cast doubt on the charity’s ability to continue as a going concern.

FUTURE PLANS

The trustees will continue to prioritise the identification and acquisition of a suitable permanent property to support the charity’s long-term strategic aims. Securing an appropriate facility remains central to enhancing the delivery and sustainability of the charity’s religious, educational, and community services. Efforts will focus on assessing viable options and ensuring the effective use of restricted funds designated for this purpose.

In parallel, the charity will maintain and develop its core programme of activities, with particular emphasis on providing structured Islamic education for both youth and adults. Regular classes and lessons will continue to support the spiritual, moral, and educational development of the community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Sri Lankan Muslim Welfare Association Crawley is an association governed by its constitution adapted on 17th January 2010, as amended by special resolution on 19th March 2010 and the 3rd of July 2010, as amended on 29th September 2019 and amended on 18th June 2023. The charity was registered with the Charity Commission on the 4th October 2010.

Recruitment and appointment of new trustees

New trustees are elected by the members of the charity in election held after every 2 year, and are briefed on their legal obligations under charity law, the content of the charity's constitution, and its recent performance.

Organisational structure

The board of trustees oversee the running of the charity on a day to day basis. All operational decisions are made at board meetings which are held frequently through the year.

Officers and Executive Committee members are elected every two years.

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SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1138236

Principal address

ST. Leonards Hall Martys Avenue Crawley West Sussex RH11 7RX

Trustees

Mohamed Kader Chairman Zaheerul Hassan Mansoor Secretary Farzan Akram Treasurer Nazmil Mohamed Nizam Mohamed Mohammed Aslam Ghouse ACCA Ihlas Marzook Fazlan Nizamdeen Thawood Lebbe Fazlur Rahman Mohamed Musthafa Niyas Mohamed Shakeeb Roshan Yaseen Mohamed Hasmi Mohamed Siddeek Rizan Mohamed Hamza Mohamed Riswan Mohamed Fuard Mohamed Razik Mohamed Razlan Abdul Hakeem Mohamed Niyas Mohamed Farzan Shakir Ali Sahul Hameed Zakeer Hussain Mohamed Ariff (resigned 31 July 2025)

Independent Examiner

M I Ashraf FCCA Sigma Accountants Limited Kelvin House Kelvin Way Crawley West Sussex RH10 9WE

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SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025

Approved by order of the board of trustees on 15 October 2025 and signed on its behalf by:

Mohamed Kader Chairman

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SRI LANKAN WELFARE ASSOCIATION CRAWLEY

Independent examiner's report to the trustees of Sri Lankan Muslim Welfare Association Crawley

I report to the charity trustees on my examination of the accounts of Sri Lankan Muslim Welfare Association (the Trust) for the year ended 31 July 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.

M I Ashraf FCCA

Sigma Accountants Limited Kelvin House Kelvin Way Crawley West Sussex RH10 9WE

15 October 2025

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SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR END 31 JULY 2025

Notes INCOME AND ENDOWMENTS FROM Donations and legacies Charitable Activities 3 Total EXPENDITURE ON Raising Funds Charitable Activities Other Total NET INCOME / (EXPENDITURE) TRANSFERS BETWEEN FUNDS OTHER RECOGNISED GAINS/(LOSSES) 10 New Street - Gain on Disposal 8 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted Fund £ 106,324 27,809 134,133 - 75,648 18,698 94,346 39,787 (56,879) - (17,092) 66,250 49,158	Restricted Fund £ 382,907 8,070 390,977 13,619 7,566 21,185 369,792 56,879 21,141 447,812 322,212 770,024	Year ended 31.07.2025 Total Funds £ 489,231 35,879 525,110 13,619 75,648 26,264 115,531 409,579 - 21,141 430,720 388,462 819,182	7 month Period ended 31.07.2024 Total Funds £ 71,663 16,179 87,842 - 41,599 12,665 54,264 33,578 - - 33,578 354,884 388,462

The notes form part of these financial statements

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SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

BALANCE SHEET AS AT 31 JULY 2025

Unrestricted Fund Notes £ FIXED ASSETS Tangible assets 7 - CURRENT ASSETS Other receivables 9 - Cash at bank and in hand 50,235 50,235 CREDITORS Amounts falling due within one year 10 (1,077) NET CURRENT ASSETS 49,158 TOTAL ASSETS LESS CURRENT LIABILITIES 49,158 NET ASSETS 49,158 FUNDS 11 Unrestricted Funds Restricted funds	Restricted Fund £ - - 770,084 770,084 (60) 770,024 770,024 770,024	31.07.2025 Total Funds £ - - 820,319 820,319 (1,137) 819,182 819,182 819,182 49,158 770,024 819,182	31.07.2024 Total Funds £ 245,000 3,365 141,254 144,619 (1,157) 143,462 388,462 388,462 66,250 322,212 388,462

The financial statements were approved by the Board of Trustees and authorised for issue on 15 October 2025 and were signed on its behalf by:

Farzan Akram - Trustee

Mohammed Aslam Ghouse ACCA - Trustee

The notes form part of these financial statements

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SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 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 ReportingStandard 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.

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 attributedto particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

The charity previously owned a Freehold property which was stated at cost. No depreciation was provided

on the freehold property, as the trustees considered that the residual value was not materially different

from its carrying amount and that any charge for depreciation would therefore have been immaterial.

The freehold property was sold during the year. The gain on disposal, after deducting the costs directly attributable to the sale, has been recognised on the Statement of Financial Acitivities.

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.

The notes form part of these financial statements

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SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

2. CHANGE IN ACCOUNTING REFERENCE DATE

During the year, the charity changed its accounting reference date from 31 December to 31 July to better align its financial reporting with operational and programme cycles. As a result, the prior year figures represent a shorter accounting period of 7 months, from 1 January 2024 to 31 July 2024, while the current reporting period covers a full 12 months, from 1 August 2024 to 31 July 2025. Consequently, the comparative figures presented in the financial statements are not directly comparable with the current year’s results.

3. CHARITABLE ACTIVITIES

Iqra class fee Wisdom class fee Hall rental income Janaza scheme membership	Unrestricted Funds 2025 £ 10,545 16,839 425 - 27,809	Restricted Funds 2025 £ - - - 8,070 8,070	Unrestricted Funds 2024 £ 8,515 2,234 880 - 11,629	Restricted Funds 2024 £ - - - 4,550 4,550

4. TRUSTEES' REMUNERATION AND BENEFITS

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

Trustees' expenses

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

5. STAFF COSTS

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

Imams	2025 1 1	2024 1 1

No employees received emoluments in excess of £60,000.

The notes form part of these financial statements

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SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM Donations and legacies Charitable Activities Total EXPENDITURE ON Raising Funds Charitable Activities Total NET INCOME / (EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD TANGIBLE FIXED ASSETS COST At 01 August 2024 Disposals At 31 July 2025 DEPRECIATION At 1 August 2024 Charge for the year Disposals At 31 July 2025 NET BOOK VALUE At 31 July 2025 At 31 July 2024	Unrestricted Funds £ 71,468 11,629 83,097 - 54,229 54,229 28,868 37,382 66,250	Restricted Funds £ 195 4,550 4,745 - 35 35 4,710 317,502 322,212	Total Funds £ 71,663 16,179 87,842 - 54,264 54,264 33,578 354,884 388,462 Freehold Property £ 245,000 (245,000) - - - - - - 245,000.00

7. TANGIBLE FIXED ASSETS

The freehold property with a carrying amount of £245,000 was sold during the year . The gain on disposal, after deducting the costs directly attributable to the sale, has been recognised on the Statement of Financial Acitivities. Refer to Note 8.

The notes form part of these financial statements

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SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

8. OTHER RECOGNISED GAINS/(LOSSES)

During the year, the charity sold its freehold property located at 10 New Street, Three Bridges, Crawley, West Sussex.

Sales Proceeds Less: carrying amount Less: costs directly attributable for sale Gain on disposal OTHER RECEIVABALES 31.07.2025 £ Service advance payments - - CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.07.2025 £ Collections to be paid for humanitarian appeals 1,137 1,137	£ 275,000 (245,000) (8,859) 21,141 31.07.2024 £ 3,365 3,365 31.07.2024 £ 1,157 1,157

9. OTHER RECEIVABALES

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

The notes form part of these financial statements

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SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

11. MOVEMENT IN FUNDS

Unrestricted funds General Fund Restricted Funds Building Project Janaza Scheme TOTAL FUNDS Unrestricted funds General Fund Restricted Funds Building Project Janaza Scheme TOTAL FUNDS	At 1.08.2024 £ 66,250 66,250 310,682 11,530 322,212 388,462 At 1.01.2024 £ 37,382 37,382 310,522 6,980 317,502 354,884	Incoming resources £ 134,133 134,133 382,907 8,070 390,977 525,110 Incoming resources £ 83,097 83,097 195 4,550 4,745 87,842	Resources expended £ (94,346) (94,346) (21,185) - (21,185) (115,531) Resources expended £ (54,229) (54,229) (35) - (35) (54,264)	Gains and Losses £ - 21,141 - 21,141 21,141 Gains and Losses £ - - - - - -	Transfers £ (56,879) (56,879) 56,879 - 56,879 - Transfers £ - - - - - -	At 31.07.2025 £ 49,158 49,158 750,424 19,600 770,024 819,182 At 31.07.2024 £ 66,250 66,250 310,682 11,530 322,212 388,462

12. RELATED PARTY DISCLOSURES

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

The notes form part of these financial statements

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SRI LANKAN MUSLIM WELFARE ASSOCIATION CRAWLEY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2025

INCOME AND ENDOWMENTS FROM Donations and legacies Donations and gifts CHARITABLE ACTIVITIES Iqra class fee Wisdom class fee Hall rental income Janaza scheme membership Total Incoming resources EXPENDITURE Raising donations and legacies CBC Project Fundraising Expenses Charitable activities Staff costs Premises rental cost Education and events Support costs Utilities Premises repairs & maintenance Printing, Postage & stationery Professional and Legal fees Sponsor License Expenses Insurance & Bank charges Total resources expended Net Income Transfers Other recognised gains and losses Net Movement in Funds	Unrestricted Funds £ 106,324 106,324 10,545 16,839 425 - 27,809 134,133 - - 26,500 11,588 37,560 75,648 10,406 7,481 156 - - 655 18,698 94,346 39,787 (56,879) - (17,092)	Restricted Funds £ 382,907 382,907 - - - 8,070 8,070 390,977 13,619 13,619 - - - - - - - 6,760 - 806 7,566 21,185 369,792 56,879 21,141 447,812	Total Funds £ 489,231 489,231 10,545 16,839 425 8,070 35,879 525,110 13,619 13,619 26,500 11,588 37,560 75,648 10,406 7,481 156 6,760 - 1,461 26,264 115,531 409,579 - 21,141 430,720	Unrestricted Funds £ 71,468 71,468 8,515 2,234 880 11,629 83,097 - - 6,625 7,000 27,974 41,599 4,790 4,374 12 600 1,239 1,615 12,630 54,229 28,868 - - 28,868	Restricted Funds £ 195 195 - - - 4,550 4,550 4,745 - - - - - - - - - - - 35 35 35 4,710 - - 4,710	Total Funds £ 71,663 71,663 8,515 2,234 880 4,550 16,179 87,842 - - 6,625 7,000 27,974 41,599 4,790 4,374 12 600 1,239 1,650 12,665 54,264 33,578 - - 33,578

This page does not form part of the statutory financial statements

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Contact details

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