ZAHEER & COMPANY CHARTERED CERTIFIED ACCOUNTANTS MANCHESTER ISLAMIC AND CULTURAL CENTRE TRUSTEES, REPORT & FINANCIAL STATEMENTS FOR THE YEAR EIYDED 30TH NOVEMBER 2022 CHARITY REGISTRATION NO: 1144802 ACCA 69 Kin8sway Burna8e Manchesrer M19 2LL Tel.. 0161- 2489898 Fax.. 0161- 248 9899 E-mail.. farroukh@zaheerandco.com VAT Reglsfration Number.. 741287139 Partners.. Mr. Farroukh Zaheer IFCCAI. Mr. Qa15arAbbas IFCCAI, Mr. Wajid Latlf IFCCAI. Mrs. Neelam Zaheer www.zaheerandco.w.uk
MANCHESTER ISLAMIC AND CULTURAL CENTRE CONTENTS Page Direthrs l Tntee$ Trustees Report Ind¢pendent Review Income and Exp¢ndittwe Account Balance Sheet Notes to the accounts
TRusfEESAND PROFESSIONALADYISOI Mt. Jamal Youw¢f Abdul RahmAItlIt Mt. Mohammed Shltief Mr. Rzt CAtdo REGISTERED OFFICE: 6143 IAdybam 14ne Fwllowadd Mantheitet M14 6YL HSBC 577.579 ITlJbtAham Road clxotlton.cunl.HJY M19 9AH Al R&yan BgJJk 44 Han• Crurettt Kttl8htthidge SWIX OIZ Zaheer 8E CompAAy Chartted CertifiedAc¢owitAnt• & Regl•tered Auditot• 63 wY Buttsa8c M19 2tL PAge I
MANCHESTER IsIc ATr4D CULTURAL CENTRE TRUSTEES REPORY STATUS MaAthester 151amic Atd Culttyol Centre is i registered ch¥rity Undtt thc djatiry number 1144802. It ha5 no t8X2ble ortivitie5 and is theTefore not liable to UK taxatiott. It is. howrvtt. Uble to redaim VAT on INTRODUCTION The centre ptovides its sttvic¢s for th¢ community iti the south of Mdster. The Ch#rity h8s been able to purchase its own Mosque Building at the cost of £423.096. Faci]ities of the centre Are open to the public all day. It catcts for the daily prayers, ]anw das$es and communiry meetiDK5 and social occa5sions, for ¢Aample. matw cer¢mooie5 at)d fi¢[1 wakes. C188eJ: Thett att wttkly study citdes for tnen, women childten. Dunog the wttkend sporrillg #rtivities ate org¥'Sed for boys aged between 8 and 16 yw$ taking Pte on both SIttdaY
nd Sunday. Non-musjrns •rc vAekorn¢ to atta of the cetxters ac¢ivitie8.
Public Rdation•: The cctxtre has also been ttive IA ]J¥sing with Mattchestct Ciry Counc21 Ond GttAter Manche5tet Po]ice. The centr¢ hdd 2nd open day in wbich th¢ lord Myor of M0ndstcr attended aiot]g with other tnemb¢ts of th¢ council aSLd conununity. Web Sit¢.. Oyer th¢ ]gst two ycats wc h¥ve deeloped our web8ite wh"Lch provkdes information about the centre. wvnv.5aiah2deerun0sque.oyk Thete are times during the cour5¢ of the ywwheo the centre is bsLe than nomul. The8e occas50tts ate ]isted below. (a) Friday. Frid2y is th¢ hobcst day of the w¢¢k for Mu51itns and Speci pr3Fts offered around catiy aftern(x)n on th.i$ dy. (b) The tt)onth ofRamdhan is the wd when members of the Mus]itn community are fasting dw the day. The nomiai pt#yers are 2ttended by Aknve average nurnbers 9fLd ¥peeiai prayers are offered in the evening5. Food arld light refr¢shTnents are provided for th¢ att¢ndees in the evening every ht of Rarnthan. During the last ten of Ramadhan the ceDtrc 1$ open ]ater than llsu 9Dd ali AppfopD2te permission from the city coun(il will be $oughL The neJghbour5 will Ix inf0Md appropriate patking measures ¥ud securiry 15 Put in place to avoid traffic congestiofy wkiftg ptoblems 2nd reduce any notice. ( c) El(L. The Fid frsuval is cdebrnted every year by the Mus]im community And i>ntt thc centre play5 its full role in serying the need of the cownutiity. Thc fitst Eid is celebratcd at the et of B2mAdhan to mark the p$5tiJg of the holy month aud the second onc i$ hdd approximatdy two and half months ]attt to celebrate the end of the annu pi]grirnage to Mecc4 the H¥jj. Oft Eid days duc to the largc numbets attetxding the Cell for sp2ts morning pr*yu5' we hold thtee scp¥r%te praytts to accomrn<xlate the extra attendees. P4e2
STATEMENT OF TRusfEES RESPONSIBILITIES Charity law requires the trustee5 to prepare statements of accounts for each fJDatXCi21 yc¥t. In prepating th05t financial ststemthts, the rrustees a r4uir¢d to:. sdect suitabk aecountingpojicics aad appty thctn consistULdy mkke judgetnents estirrutes tht ar teosonable and prudent prepaTe the finrial stateTnwts on the going concem b&8iS UD)ess it is itt appropiate to prtsume th¥t the corLtinue to opttt& The tte¢S ate rcsponsible for kccpi08 proper %countio8 records which disdose with rc4sonabLe Accuracy at gfLy th¢ ftsxan<i91 psition of the clwi'ty to enable them to eft5ure that the finatlaal 5tsten)ents comply with, Th¢ ChAtity (Accounts ¥Ad Audit) Regulations 1995 and FRS 102 SORP. Trn&tee Mr. RxgAr C4tdo Dgdte: 3011112022 Page 3
INDEPENDENT EXAMIN THE TRUSTEES OF MAI¥ I repTrrt on the a¢1 of the Manche¢t¢r Islamie and Cultural Centr& registered charity number 1144802 for the counts arended 30 November 2022 which are s¢t oui on pages 5 to 9. RESPECTIVE PONSIBILITIES OF TRUSTEES AND EXAMINER The charitys trustees are Tesponsible for the preparation for the accounts in accordance with the requirement of th¢ Ch4ritie$ Act 2011 (le ACW). The charity's tru8tee5 consider thai audit is not required for this ye4r (under 8tttion 43(2) of the Chariti¢s Act 1993 (the 1993 Act) th•t an independent exami00 is needed. It Ig my e$IbilIty lo: - examin¢ tb¢ awounts lundcr sectiOD 145 of th¢ 2011 Act) - to follow the procedures laid down in the General Directions giv¢n by the Clwity CotJmi$sio {undex section 145(5Mb) ofthe Act). and in accordance FRS 102 SORP - to 6t8te whether particu18r mattets bave eome to my kttention. F INDEP My examination w&8 catri¢d out in a¢¢Ord with the G¢ll¢r81 Diftction5 giv¢D by the Charity CoTnmi55ion. An examination includes th¢ aecountin8 recorth kept by the chariry attd a ¢omparison of the accouttL8 pres¢nied with those rKoids. It also includes ¢oDsideration of unusual itelljs or th'%105ures iu the accounts and seekin8 explanations from you as tswt¢¢$ ¢ot)¢¢rnin8 any such tllAt*rs. The procedures undeth do not provide all the ¢Trid¢n¢e that would be required in on audiL )d cowuently I do not expTess an audit opinion on the view gtv¢n by the accounts. NDENT EXAMINER'S STATEMENT: It) ¢onts¢¢tion with our examitio no matter ha8 Come to my attenti {]) wljicb gives In¢ r¢asonable cause io believe that in ary material respect the requirements . to keep #ccounting rewrd8 in accoTdanc¢ with $tIOn 41 of the A¢L' and . to prep8r¢ a¢couttts whi¢h accord with the accountill8 records and to comply with the accountin8 requirements of the Act ha not been met. or (2) to Whic in my opinion, attention should b¢ drnwD in otdtr to enable 8 proF¢r utidetsg of the accounts to b¢ r¢a¢hed. Mr. FArYoukh Zgheer (FCCA) 74he¢r #Dd Company Chartered Certified ACUts and R¢8iswed Auditorg 63 kngsway Burn8ge Manchester M192LL Page 4
MANCHESTER ISLAMIC ANDCULTURAL CENfBE RECEIM AND EXPENDITURES ACCOUNT FOR YEAR ENDKD 30TH f4ovEMBER2022 202142 202121 Un•re4tr1¢l¢d kntrlcted Futhdj Endowmrot Futtds Totsl Tot*1 DONATIONS ANDLEOAUBS 24394 24.294 28,465 24,J33 24J33 7.787 TOTAL INCOME 627 li 627 36352 2JlO 1310 2.348 5222 TOTAL EXPE14AIITURE 57 657 933 NET INCOME IEXPENDITVRE 43.969 43.969 29,319 TOTAL FufqDS BROUGWf FORWARD 563,586 iii 563,586 534267 TOTAL FUTr41X4 CARRIED FORWARD 607,555 607,$55 PB8e 5
AT 30 NOVEMBER YJZZ Note8 FIXED ASSETS Tangible Assets 423,372 423.421 Ptepsymtnts Cash at baok and iti 351 140,474 140.825 184.843 CREDITORS: AMOUK13 FAtJJNG DUE 660 184,183 140.165 TOTAL ASSETS IISS CURRENf LJABIIITIES fA)7,555 563586 TOTALNET ASSETS (A)7 55 The Fund• Ofthe Chorlty. Funds b/f Incorne of teceipts over uFtnditure for the year 563586 534267 29,319 607.555 We approve these Accounts 8nd confirnL thgt we h*ve #112b1C all tbe itrfotti)Aiion ¢xpJanatiDns for ti Trnittt D4¢e: 181101202J P•8r 6
MANCHESTER ISLAMIC AND CULTURAL CEI¥TRE NOTES TO THE ACCOUNTS FOR ThE YEARErED JOTH NoTmER 2122 INCOME ATr4DENDOWME Endow DotititiorL8 BDd Lewi¢5 24,294 15,343 8990 24,294 15J43 8990 28.465 Gift Aid 4.787 27 27 S2 ott.. ACCOUPThC POLICIES The accow)ts hgvebw ptepafvl on the&¢nlS bll4 yththehi8knicEl¢M convfflti.and thXCQTdaw with R0e AccountiDg PrActice2015', (FRS 102 SORPI, and UL ac¢wdonce with au appli¢able law ehBriry's jUTisdiction of registr0Th, VACCPtthat th¢ charity hB5 prepattdthe financial iti aceord8o¢ewith the FRSSE SORP 2015 preferen¢e to thc py¢vious SORP, the SORP 21)05. wbich ba¥b¢cD thtsW, Dotivlthstsftd¢be f&ctthattheextaut $>wtory r¢8ulations, th¢ChAnues (Accounts Attd Rtyortsl RegulatsoD8 2(M)8 rcftr cxpli¢iUy to th¢ SORP 2005. Thi8bpsbterL &)n¢to accord withurnl bt#PTBctie¢. AccoDlltlng v¢0110 mathly dePdtl continuingdonations and asa cODEqU¢¢thc¥OueOrcM 8J8odq>thtaLth¢ ¢ontinU% ofdonatiiyu. In¢omlng resourt All iDcomirt8resOUrt¢s are JDcludal in thcsiktcmeIitof finonciBI l¢tiviti wh¢rL the chity is CDtitl¢dtothe in¢or attd tbc al[}1 C4D b¢qutifi¥lwith re4gJts•blexcuw. Thc foUowin8 &wifi¢ rA)]icie$ 4TeApplithlto pBrtiad VtsluDtary r&¢ivedbyv#y of ts, dotiatioDS and 8ift& and is illcluda ill fi]]I iD the sthtern)t of fina1 ivitie8 Wh ytteivabkn Gr wb#e thtid¢ttit is Dot rotsditioDa] ou the debY¢ryofa yificperfotmaocebythe rity.ateTwoi8ed whtyxthe¢haTity berotrA UDeonditiotsallyfflti¢kd to thewi Dontsj ¥¢Jviees and f&¢i]ittw are ineludul #t the vah]¢¢o thechthtywbor¢this Thelff serviccspTovidedby volwitetnh8 not becrl UL¢luded. Re¢ggnltlott of IlbllltlE4 Ind eJpMdlts EXpill¢ isrrxoyixd OD att•wualbè8Is aliability is illLiwr¢d EXPU1¢ iDclwJ¥ yYATWb1Ch ¢4nr be fvjly recov¥L 4nd i$repDrtcd as pArt of the cxpenthDJTC to whicb itreK. CbBritsbleCxpdjtiCO1LptitÉ th0se(Ktsts iDCUtrnJ bythecbBrity iD thedcliveryof i¢SACtivitiES attd ymi¢#J forits beDcficiptyex. It incluks costs (be ail0catyjdutIYloS¢b AaiVrtie8 andth08¢ ¢ogtsof #n iDdl[l All ¢08ts aTC allo¢awl b&weell tbe cKpetyJittLTecawirs of stat¥1 olfiuattual aclivitiesoD 8b¥i8desi•lto rellth¢uscof therGww. Costs rttstingto ap¥ttculBr aCtity ar¢ allted dtly, aDd thtS are 4p>nij orLaL Bpprrs)rithbllsi
UnTeStrithJ futsdg Qteavailableforuwatthedisctdioll of tbe UL furthu0fthcBW1objiV¢5 ofthc liestri¢trd DT¢ b).¢¢4 to reétsictiOn6 onthelrapelldituyg by tbe doDororthrouwh the tenDS of appeal. It igthe policyof th¢BDOrd of tAr¢fi)llY [rn1e4PPLlC1tiOn of ttse fijllds OrdanCe i¢b the te5tsiction8 pl&colupDlltb Note.. Z. LL4BILITY TOTAXAYION s are fipplid towatds tbe ch3rirabl¢obj&ts ofthecbarity Ittd for DO oth¢rpuryose. Va]u¢AddtdTu ll0t rwoverableby the chity, and is thercfoT¢iti¢luded iD therckv¥nt¢Osts iflthc stsieDXlltof FiDall¢iaJ Aciivitia. 20 VOLuNfEERS thJrin8theywwete'. Tot1 Total TRUSTEFS REMUTr4ERAT10N Note: 4 XPEND N RAJSIN ND dow HW & LiBbt I.7 623 1.687 623 1.052 659 2JlO 1,711 Nott.. 4.1 Doo•ions (Notw. 4.1• Accoun¢an¢y ftt upp 2225 948 6EA) 698 114 698 717 DePr1n T¢lephone & Intanet 581 581 l.Ol7 240 269 22 rek Hum8nApp Fdg¢barity PAge I
TANGIBLE A&SBTS: Crtt At IstDrK W21 423.096 424.7 At 311th Novethr 2022 D•prttl*tlo At l#Jk 2021 ChaT8¢ f¢rtb¢y 1279 49 1379 49 At30th NovaDiK¥2022 28 NetBoOkVut At 30th Nov¥Jby2022 4U196 276 423J72 423 At 30th Novanber 2021 325 Cash at Buk HSBC Cash Bt BAnkAI RayaL Cash th Hand 155J26 29.434 83 110.867 29J94 212 141 CREDTfoRS: Arnount fAIUDi du¢ withJ• o¥y AccDJalsaDd oth¢r Cttyjitors 660 DEBTORS: 351 351 2Q21kZI Utt.r¢strltted Ro•trlctt41 E#dowm¢Dt Totsi Totsi OrKnin8Fulld8 BBat OI112A020 563JB6 563.586 534267 43.969 43.969 29J19 CkniDg as at 301iir2021 607 607 563 PAY9