ZAHEER & COMPANY CHARTERED CERTIFIED ACCOUNTANTS SALAAM COLMMUNITY ASSOCIATION COMI'ANY LIMI"rTr=i) IJY C"UARANTEE TRUSTLLS, REI)ORT & FINANCIAL STATEMENTS FOR TIITr: YEAR F.NDED 31ST MARCFI 2025 COMPANY REGISTRATION NO: 07355064 CIIARITY REGISTRATION NO: 1141175 ACCA 63 Kln8sway Burna8e Manchester M19 2LL Tel: 0161- 248 9898 E-mall: farroukh@zaheerandco.com www.zaheerandco.co.uk VAT Re8lStration Number: 741287139 Partners: Mr. Fafroukh Zaheer (FCCA), Mr, Qaisar Abbas (FCCA), Mr. Wajld Latif (FCCA)
.SALAAM C()NIIIIUNITY ASSOCIA'fioN CONTENTS Page Dircctors / Tru.stccs Trustccs Rcport 2-10 Indcpcndcnt Rcviciv Statement of financial activities 12 Balance Sheet 13 Notes to Ilic accounts 14-15
SALAAII coll1luNITy ASSOCIATION DIRFCTORS / TRUSTF.FS AN'D PROFF,S.SIONAL ADVI,SOII.S DIRECTORS I TRUSTFES: AIIDULLAII MUIISIN NORRIS MAIIONG MOIIAN1EI) QASIM DAVID MCGRATI I ABU NOOR ABOUCAII GAI ciir.RNO AI)AM t3AI I CHAIRMAN: AEIDULLAII MUIISIN NORRIS MARONG SECRETARY: CIIIRNO ADAM tJAFI BuSIESs ADDRESS: 42 RAIJY STRLET MANCFIESTER M167DJ BANKERS: AL RAYAN BANK 601 STOCKPORT ROAD LEVENSHULME MANCIIESTER M130RX ACCOUNTANTS: ZAHEER AND COIMPANY 63 KINGSWAY BURNAGE MANCHESTER M192LL Page I
SALAAM COMMUNITY ASSOCIATION DIRECTORS/TRUSTEES AND PROFESSIONAL ADVISORS DIRECTORS/TRUSTEES: ABDULLAH MUHSIN NORRIS MARONG MOHAMED QASIM CHERNO ADAM BAH DAVID MCGRATH ABU NOOR MOHAMED SAMBA CEESAY BABOUCAR GAI CHAIRMAN: ABDULLAH MUHSIN NORRIS MARONG SECRETARY: CHERNO ADAM BAH BUSINESS ADDRESS: 42 RABY STREEr MOSS SIDE MANCHESTER M16 7DJ BANKERS: AL RAYAN BANK 24-26 CALTHORPE ROAD BIRMINGHAM B15 IRP ACCOUNTANTS: ZAHEER AND COMPANY 63 KINGSWAY BURNAGE MANCHESTER M19 2LL 2024/2025 Page 2
TRUSTEES REPORT 202412025 INTRODUCTION All praise is due to Allah, Lord of all the world and peace and blessing on the noblest Messenger, our prophet Mohammed. Alhamdullilah, Salaam Community Association (SCA) has the honour to present yet another annual Trustee report and financial statement of the charity for the year ended 31 March 2025. This report presents this year's annual review of the Association. We continue to grow as an organisation and can now see the impact that SCA is having at both at local and international level. We are constantly trying to innovate and expand the way we serve our communities. As we look back on the past year, we are filled with gratitude for the support and commitment of our community we received this year. Salaam Community Association (SCA) must continue functioning as centre for spiritual, educational and social activities. We provided opportunities for everyone in the community especially our target groups, men, women, children and elderly. Our Masjid reliant heavily on Friday collections and other donations, especially the month of Ramadan. This year SCA has improved the security of the building by installing state of the art CCTV system which included top brands cameras and monitors, brand new computers. Renovation of the building, plastering of the walls, rendering of the walls and fixing the leakage in the roof have been completed. Relationship with our neighbours and people with other faiths continued to be improved to the betterment of the two. This is very important because the mosque plays a very important role in religious, social economic and community development. The facilities are opened for both men and women regardless of religious affiliation. Page 3
During the month of Ramadan several masjids and Muslim organisations conducted Ramadan collections at the masjid for their activities in the world. Some did collections for the support of Gaza Emergency Appeal, Africa for alleviating poverty, hunger and water supply. Last year about 28 groups and masjids did collection during the month of Ramadan. The masjid continued to offer range of educational programs including Quranic and Arabic classes. The women continued to have classes that cover Tajweed, Arabic Language, Tilawa with rules of tajweed and Hifz and Qaeeda. We could not achieve this immense output without the support of Allah through yourselves. SCA would like to thank all our supporters, donors and partners, volunteers. Those of you who supported us through your words, actions and donations. Our communit¢s generosity charitable giving continued despite the increase in living cost. STRucfuRE, GOVERNMENT AND MANAGEMENT Salaam Community Association (SCA) is a charitable company established under a Memorandum of Association that established the objects and powers of the charitable company. It is governed by its Article of Association. In the event of the company being wind up, members are required to contribute an amount not exceeding £10. OBJEcfivES Charitable Purposes Salaam Community Association (SCA) is established for charitable purposes only and in particularly, the objects are: Benefit the public by providing community- based services and facilitate the development of the community, To advance education, particularly, in the Islamic faith through Quranic classes for adult men, women and children, Page 4
Promote and develop women activities such Arabic classes, health talk and bimonthly study circles, To promote religious and racial harmony, particularly through striving to nurture harmony between Muslims and non-muslims to achieve mutual understanding through open day, Raise fundraising is very important for the association as to help with to increase number of services, to renovate, maintenance the community building being occupied for the furtherance of our objectives of the charity, Collect, publish, disseminate information through our website and social media (Facebook and twitter), Provide facilities for marriage ceremonies and burial rites, ORGANISATION STRUCTURE The Directorstrrustees of the charity is the body responsible for the strategic direction, governance and day-to-day management and administration of the charity. The Directorsnrustees give their time freely and receive no remuneration or other financial benefits. They also act as watchdogs over the activities of the Charity and provide constructive advice. They meet as a body quarterly and are responsible for all directions taken in relation to the running of the charity and the activities provided by the charity. The Chairman is responsible for ensuring that the charity delivers services specified and that key performance indicators are met. RECRUITMENT AND APPOINTMENT OF DIRECTORsnRUSTEES The views and recommendations of the community are important in selecting and recruiting Trustees. Potential Trustees would be members who regularly attend meetings and events organised by the charity and are willing to volunteer to help in our broader community work. The charity seeks to ensure the community is represented through the diversity of the Trustees body. Due consideration of the person's eligibility, personal competence, specialist knowledge and skills are taken into accounts in the process. Page 5
INDUCTION AND TRAINING OF DIRECTORS/TRUSTEES Following appointment, new Trustees are introduced to their new role despite been familiar with practical work of the charity as they have volunteered previously in activities run by the charities. They are given a copy of the Memorandum of Association. They are normally briefed on the policies and procedures adopted by the charity including the current resources and financial position set out by the latest published accounts. RISK MANAGEMENT Possible risks facing the whole organisation are discussed in the trustees, meetings. Systems are regularly reviewed and updated, as and when warranted, to diminish and mitigate identified risks. Procedures are also in place to ensure compliances with health and safety of staff, members, volunteers, visitors and children. The Trustees also recognise the need to maintain the financial independence of the Charity and continue to develop income strategies to ensure the continuous financial stability of the Charity in the foreseeable future. TRUSTEE'S RESPONSIBILITIES The Trustees are responsible for preparing the Charity Annual Report and the financial statement in accordance with the applicable law. The law applicable to charities requires for the trustees to prepare financial statements which normally gives a true and fair view of the charity, its income and application of the resources for that financial period. In preparing the financial statement, the trustees required to: Select suitable accounting policies and then apply them consistently, Make judgement and estimate that are reasonable and prudent, Prepare the financial statement on the ongoing concern basis unless it is appropriate that charity will continue. In accordance with the company Act 1985, the trustees are responsible fo keeping proper accounting records that disclose the financial position of the charity. Also, they are empowered for the safeguarding the assets of the Page 6
charity and prevent any fraud and irregularities. The trustees are responsible for the maintenance and integrity of the financial and other information. FINANCIAL REVIEW Salaam Community Association has an excellent track record of controlling of costs which makes bad debts very unlikely. The charity continues to be extremely cautious in this current financial year. Collection and donations have improved compared to year 2023/2024. This year 2024/2025, SCA raised £59,839.90 through donations compared to (£52,904.68 in 2023/2024.) ACHIEVEMENTS AND PERFORMANCES Religious Services Religious Services is among the highest calling a human being can answer. As such Salaam Community Association (SCA) provides valuable services to its members and community. These services foster a strong sense of family and community. One of the core services of SCA offers is prayers. SCA conduct 5 daily prayers services, seven days a week, the facilities at Salaam Community Association are open to public every day of the year for all the daily prayers including Friday Jummah and Eids. Our khutbah (sermons) on Friday are delivered by our different khatibs in Arabic and English every week. Due to increase in attendance especially youths, SCA has decided to have two Jummah Prayers every Friday. During the holy month of Ramadan, we organised various activities. including Taraweeh prayers, Itikaf, Iftar and Suhoor which provided worshippers to engage in acts of devotion and reflection. Quran recitation during the day was organised for individual to understand the Holy book. Eid prayers were done inside the mosque. This year we had 4 prayer times for the day due to the size of attendance. Fasting for Ramadan began on Saturday 12 March 2024 and completed after 30 days with Eid al fitr on Tuesday 9 April 2024. Ramadan talks were delivered every day. Eid Al Adha was on 16 June 2024. Page 7
Religious Teaching of Islam The Salaam Community Association normally has talks on weekends (i.e., Saturday and Sunday) to help people learn about their religion. The programmes normally include Quranic commentary and wisdom, lesson from the life of the prophet of Islam, Muhammad (peace be upon him), the proper performance of rites of wordship and much more. Adult reading is done every evening. Weekend Lessons conducted in the mosques are as follows: Saturday after Dhuhr: Explanation & extraction benefit from Umdatul Ahkaam Saturday after Asr: Explanation of 40 Hadith Al-Nawawi Sunday after Dhuhr: Explanation & extraction of benefit from Riyadul Saaliheen Women Classes are conducted by Afak Women Group. Course includes Tajweed, Arabic language, Tilawa with rules of tajweed, Hafz. Classes are on 5 times per week in morning Madrassah Salaam Community Association provides Madrassa education to youths and the young kids. Classes include Arabic language, Quran studies and rites of wordship. This is to enable them to achieve firm understand of their faith and learnt the Quran. There is also Hifz classes. Classes are Monday to Wednesday (5pm- 7:30pm) and Thursday, Sat and Sunday (9am-11:30/12pm-2.30/5.00- 7.30pm). This year the madrasah has more than 2 students who memorised the whole Quran and 20 students finished the Quran, and 10 students finished the alphabets. Islamic Marriage The SCA performs formal marriage services (Nikah) through its Imans. Also, SCA offers marital counselling to couples who want to get marry or those intending to divorce, inheritance Advice and settling inheritance disputes. During this year SCA conducted about 9 Nikah ceremonies by uniting couples in matrimony. Salaam Community Association was on 27 June 2024 duly registered for solemnizing marriages in accordance with section 41 of the Marriage Act 1958 and section 43A of the Marriage Act 1949. Page 8
Community Centre SCA is a place for our community to hold meetings and special events. It also enables the youths to socialise in a dignified manner. The centre holds lectures and special events in which our community expand their knowledge. In association with a local Medical Practice, sessions were organised to teach the community on emergency first aid, health and safety training. Great interaction with the group and everyone was involved. Help, Advice and Counselling Salaam Community Association offer various services to the community. People of ages and background contact the association for help and advice. Normally they come for various advice and counselling covering issues such as marriage, family divorce, bereavement, drugs and letter of references etc. Social Trust and Community Engagement In order to relate to the community members, the charity continues to update them through our website, Facebook and monthly prayer timetable. dialogue with the Manchester Police, Politicians, non-muslims and Universities and College students. The Website for Salaam Community To undertake fundraising activities to do more maintenance of the building, painting inside and outside of the building, also to build second floor if enough funds raise. Look for funds to install high tech security camera systems, To continue providing support to the Muslims and Non-muslims and other related organisations both in country and international. Page 9
Future Plans The main aim of SCA is to start fund raising for the expansion project which will be designed to provide facilities to meet the needs of the whole community. Expansion Project To serve our increasing community, we are expanding to include: More prayer spaces for brothers and sisters Dedicated classrooms for madrasas Community halls for events, talks and youth activities Carpeting SCA also wishes to change the masjid's carpet to a brand new one, the present one has outlived its useful life. Signed on behalf of the Trustees: Page 10
INDTr:PENDF:NT EX,IIIINF.R'S RF.POIIT I"() I'llk TRL;.SI F: LS OF. $1I141I1I11 COII,11 liN I I'l, AS.&i()Clil'l ION rcport on Ihe accounts of thc Salaani Community Associalion, regislercd cliarily numbcr 1141175 for the accounts )'car cndcd 31 st Nlarch 2025 sct out on pagLS 12 to 15. RESI)ECTIVF: RTr:SPONSIIIII.I"I"ILS OTr- TIIUSI"F.F.S AND ExAlINE Thc charit) s trustccs are rcsponsiblc for the prcparation for Ihc accounts in accordance with the rcquircment of thc Charilics Act 2011 ("thc Acl"). The cliarity's trustccs considcr that an audit is not rcquired for this year (undcr scction 43(2) of thc Charitics Act 1993 (thc 1993 Act) and that an indcpcndcnl cxamin<ilion is needed. It is my rcsponsibilily to: cxaminc Ihc accounts (undcr scclion 145 of Ihe 201 l Act) to folloiv the procedures laid down in Ihc Gcncral Dircctions given by Ihe Charity Commission (undcr scction 145(5)(b) of Ihc Act); and in accordance FRS 102 SORP to statc whcihcr particular maticrs have come lo my altcnlion. BA.SIS OTr" INI)Tr:PTr=NDF.NT EXAMIYTr'R'S RFPORT: My examination was carricd out in accordancc with thc Gcncral Dircciions given by the Charity Commissioncrs. An cxamination includcs Ihc accounting rccords kcpt by the charity and a comparison of thc accounts prcscnlcd with Ihosc rccords. It also includes consideration ofany unusual itcms or disclosurcs in thc accounts and sccking cxplanations from you as trustces concerning any such matters. Thc proccdurcs undcrtaken do not providc all thc cvidcncc that would bc rcquircd in an audiL and conscqucnily I do not exprcss an audit opinion on Ihc vicw givcn by the accounts. IYDEPFNDF.NT F.X,IIIINF,R'S.STATF.%I IF.N'T: In conncclion with our examination, no matter has come to my attcntion; ( l ) which gives me reasonable cause to believe that in any material rcspect the requiremcnts to kecp accounting records in accordance with scction 41 of thc Act: and . to prepare accounts which accord with thc accounting rccords and to comply with the accounting requircments of the Act have not been mct; or (2) to which, in my opinion, attention should be drawn in ordcr to enable a proper understanding of the accounts to be reached. ,Mr. Farroukh Zaheer (FCCA) Zaheer and Company Chartered Certified Accountants and Registercd Auditors 63 Kingsway Burnage Manchester M192LL Date: Pagell
RTr:CEIPTS,IND EIPF.NDITI';RF..S ACCOIJN'T F"OR TIIE I'EIIR EliDED 31ST INI,IRCII 2025 202,1-25 2023-24 Un-restrictcd Restricted Fndowmen Total Total IN'COME ANI'D EliDOIVNI IENL TS Funds Funds Funds DONATIONS AND LICJAcir.s 59,017 59,017 52.680 59,017 59,017 52.680 LESS: EXPENDITURE EXPENDITURE ON RAISING FUNDS 8,267 ,267 2.806 EXPEN'DITURI ON CHARITABLE ACTIVITII-S 35,668 li 35.668 28,880 TOTAL EXPENDITURE 43.935 43.935 31.685 NET IINCOIIIE I E,XPENDITURE 15.082 15.082 20.995 BALANCE BROUGHT FORIVARD 401.436 401.436 380.441 BALA'CE CARRIED FORIVARD 416.517 416.517 401.436 Page 12
I.,K 111 C'OIIIII'NITI lSSnCI.11-I() B.11..IN('E SIIF:F.T A%.IT 31.411 11 IRfll 202$ 2024-25 202J-24 Tangible Assets 394,199 383.025 Cash al bank and In hand Oihcr Dcbtors 23,899 20.226 23,899 20226 I,Ir4iLITIE.S Accruals 1.815 1,815 1.581 Nrr CURRENT A.SSETS 22.318 18.411 NEf ASSETS 416.517 401,436 14,IRI Funds broughi Forward 401.436 380.441 Income of rcccipts ovcr cxpcndilure for Ihe )'car 15,082 20.995 416517 401.436 For Ihc )rar cnding 31 sl March 2025 the company was cnlitlcd to eycmpiion from audit undcr section 477 of thc Companics Act 2W) rclaling lo sniall companics but as Ihis compan), is a charity. it is subjcct lo audil undcr charities Act 2011. Directors, responsibility: Thc mcmbcrs have not required thc company lo obtain an audit of its accounts for the )'car in question in accordance with seai(m 476. The dircclors ak"noM'lcdgc their rcsponsibilitics for complying with the rcquircments of thc Acl N'ith rcspect to accounting rcc(Yds and tl preparation of accounls The accounts havc bcen prcparcd In accordance with the special provisions rclaling to small companies w'ithin Part 15 of thc Cornpanics Act 2006, wilh the Financial Rcporting Standard for Smaller Entitics (Lffcctive April 2008) and in accordancc FRS 102 SORP. Appro,ed on bchalf of the Board We approvc thesc accounts and confirni that H'c havc made availablc all thc infom)ation and cxplanalions for their preparalion. Trustees: ABDLILLAH ll1]IS1. oRR[s NIARO,NG Dale: P¢ 13
S,IL,I,KII C()1IIII'N'ITI' ,ISSOCIATI()N' OTES TO TIIE,IC:COI;NTS FOR TIIF. I Tr=,IR F.NDF:D 31ST 11,IRCII 202.5 2024-25 2n23-24 IN("01IE ,IND F.ND()11,%ITr;NT. Iln-reslriclcd Ilc.slricted F'ndoH nienl -1.0141 'I'otAI Donaiions and Lcgacics 59,017 59.017 52,()80 59.017 59,017 52,68() ote: 1.1 ,ICCOIJN'TING POLICIES 13asis of accounling Thc accounts havc bcen preparcd on Ihe historical cost b&$is of accounling and in accordancc Iiith applicablc accounting Slandards and comply M'iih thc Siatcmcnt of Recommcndcd Practicc Accounling by Charitics (FRS 102 SORP). Income Incomc and cxpcnscs are accountcd for on a rcccipi basis. TRIJSTEES REII IIINEIL4TION All truslccs providc thcir sm'iccs to thc charily frcc of charge withoul any rcmuncration. ote: 2 F:XPb-NDITITRF. OY R.IISING FIIliDS Trai'elling Gcncral Expcnscs 5.752 2.515 5,752 2,515 406 2.400 8.267 8.267 2.806 'ote: 2.1 F.XPF.N'DITIIRF. ON CII,IRITABI.F. IlCTIIIITIF.S Charitablc Donation Tclcphonc & Intcrnct Heat & Light Cleanmg SUPPORT COSTS: Wages Rales Repairs & Maintcnance Accountancy fce Alann & Security Bank / Streamline chargcs Legal & Profcssional fcc Insurancc Depreciation 9.821 1,581 5.298 2.405 9.821 1.581 5.298 2.405 8.934 3.014 2.969 2250 366 19 3,610 718 1,102 .401 5.173 1.565 2.609 366 19 3,610 718 1.102 1.401 5,173 1.565 2.609 74 4.301 ,467 197 1.786 1.883 35.668 35.668 ?8.880 Page 14
Freehold Flitures Pro ert L & F"illin . TAYGIBLE ASSETS: Total Cost Ai 1st April 2024 Addition 372,353 23,689 396,042 7,062 6,721 13,783 At 3 1st March 2025 379,415 30,410 409,825 Depreciation At I st April 2024 Chargc for the year 13,017 2,609 13,017 2,609 At 31 st March 2025 15,626 15,626 Nct Book Value At 3 1st March 2025 At I st April 2024 379,415 372J53 14,784 10,672 394,199 383.025 ole: 4 CklSII AT BANI( AND IY 11,IYD 2024-25 2024 Cash in hand Bank account I Bank account 2 60 610 23.229 31 19.861 23.899 20226 CREDITORS Other creditors lJ15 ote 6. ACCLITr1IILATED FUINDS Un-restricted Restricted Endowment Funds Funds Funds TOTAL "TOT.4L Opcning balance as al 01/04r2023 401.435 401.435 380.441 Nct Ancome/expcnditurc 15.082 15.082 ?0.9 Closing balancc as at 31103r2024 416.-517 416 $17 401.4J5 Pa8e 15