NAJASHI COMMUNITY ASSOCIATION
TRUSTEES' REPORT & FINANCIAL STATEMENT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
CHARITY REGISTRATION NO: 1150797
NAJASHI COMMUNITY ASSOCIATION
CONTENTS
| Page | |
|---|---|
| Trustees and Professional Advisors | 1 |
| Trustees Report | 2 |
| Accountants Report | a |
| Receipts and expenditure account | 4 |
| Balance Sheet | 5 |
| Notestotheaccounts | 6-7 |
NAJASHI COMMUNITY ASSOCIATION
TRUSTEES AND PROFESSIONAL ADVISORS
TRUSTEES:
Hanes Abdulkadir Abdul Majib Kadir Labow Ibrahim Agerso Dida Abdullahi Abdurahman Aden Manza Kadir Tamam
BUSINESS ADDRESS:
The Bowling Green 131 Fairfield Road Manchester M43 6AX
BANKERS:
Natwest Bank 135 Bishopsgate London EC2M 3UR
ACCOUNTANTS:
Zaheer and Company 63 Kingsway Burnage Manchester M19 2LL
Page 1
NAJASHI COMMUNITY ASSOCIATION
TRUSTEES REPORT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
Through out the period the centre was able to open for the five time prayers and
Quran teaching and learning facilities.
Trustees are aware that the Charity law requires the trustees to prepare statements of accounts.
for each financial period . In preparing those financial statements, the trustees are required to:-
select suitable accounting policies and apply them consistently : make judgements and estimates that are reasonable and prudent
. prepare the financial statements on the going concern basis unless it is in appropriate to presume that the trust will continue to operate.
The trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the charity and to enable them to ensure that the
financial statements comply with ' The Charity (Accounts and Audit) Regulations 1995.
Signed on Behalf of the Trustees:
Chairman
Date:
Page 2
INDEPENDENT EXAMINER REPORT
TO THE TRUSTEES OF NAJASHI COMMUNITY ASSOCIATION:
I report on the accounts of the Najashi Community Association, registered charity number 1150797 for the accounts year ended 30 September 2025 which are set out on pages 6 to 7.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER:
The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the 1993 Act)) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts (section 145 of the 2011 Act) - follow the procedures laid down in the General Directions given by the Charity Commission (section 145(5)(b) of the Act): and in accordance FRS 102 SORP - state whether particular matters have come to our attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT:
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
INDEPENDENT EXAMINER’S STATEMENT:
In connection with my examination, 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 in accordance with section 41 of the Act: and
. to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 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.
Mr. Farroukh Zaheer (FCCA) Zaheer and Company Chartered Certified Accountants 63 Kingsway Burnage Manchester M19 2LL Date:
Page 3
NAJASHI COMMUNITY ASSOCIATION RECEIPTS AND EXPENDITURES ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025
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||||||||
|---|---|---|---|---|---|---|
|Notes|
|Restricted|||Un-restricted|Restricted|||Un-restricted|
|RECEIPTS|l|-|61.144|-|43,666|
|ee|ee|eeee|0|
|EXPENDITURES|2 =|(29,738)|va, ||(20.080)|
|P=||29,738)|P||(20,080)|||
|NET|INCOME|/ LOSS|FOR THE|YEAR|31,406|23.586|
|BALANCE|BROUGHT FORWARD|162,522|138,936|
|BALANCE CARRIED FORWARD|||193,928|rei|ae|
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Page 4
| Restricted | Un-restricted | Un-restricted | Restricted | Un-restricted | ||
|---|---|---|---|---|---|---|
| FIXED ASSETS | ||||||
| Tangible Assets | 3 | - | 591 | - | 788 | |
| CURRENT ASSETS | ||||||
| Cash at bank and in hand | = | - | 192,973 | - | 161,370 | |
| Deposit for the property | 5 | - | 1,000 | - | 1,000 | |
| - | 193,973 | - | 162,370 | |||
| CURRENT LIABILITIES | ||||||
| Accruals | 6 | - | 636 | - | 636 | |
| - | 636 | - | - | 636 | ||
| NETCURRENTASSETS | - | 193,337 | - | 161,734 | ||
| NETASSETS | . | 193,928 | - | 162,522 | ||
| CAPITALAND RESERVES | ||||||
| Reserves b/f | - | 162,522 | - | 138,936 | ||
| Income ofreceipts overexpenditure fortheyear | - | 31,406 | - | 23,586 | ||
| - | 193,928 | - | 162,522 |
| approve there accounts and confirm that there trustees have made available all the information and explanations for their preparation.
Chairman
Date:-
Page 5
NAJASHI COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
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|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|2024-25|2023-24|
|Note: 1|Restricted___|Unrestricted|_Restricted___Un-restricted|
|Donations|-|56,344|-|39,666|
|Rent|received|4,800|4,000|
|-|61,144|-|43,666|
|Income|from|grants|and|donations|were|accounted|for|on|a|receipt|basis.|
|Note:|2|Restricted|_Un-restricted|Restricted|Un-restricted|
|Rent|-|8.400|-|8,400|
|Car park|rent|6,500|-|-|
|Rates|=|=|=|417|
|Telephone &|Internet|-|482|-|425|
|Heat &|Light|-|§,551|-|3,703|
|Water Charges|-|1,780|-|945|
|Accountancy|fee|-|480|-|640|
|Legal|and|professional|fees|1,595|-|-|
|Insurance|428|-|398|
|Advertising|-|-|100|
|Computer|maintenance|-|341|-|-|
|Depreciation|-|197|-|-|
|Repairs & Maintenance|-|2,800|-|4,976|
|Cleaning and|waste|-|431|-|-|
|Donations|-|700|-|:|
|Wages|-|-|76|
|Sdy expenses|a5|
|-|29,738|-|20.080|
|et|OOOOCOCOCO———OOOOOOOOOOOOOOO|
|Fixtures&|
|Fittings&|
|Note:|3|Equipments|Total|
|Additions|ee|
|4,372|4,372|
|Accumulated|Depreciation|3,584|3,584|
|Depreciation|for the year|197|197|
|Net Book Value as at 30/9/2025|ee.) Ses)|
|Net Book Value as at 30/9/2024|788|788|
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Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life. Reducing balance method was used; 25%
Page 6
NAJASHI COMMUNITY ASSOCIATION NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
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|||||||||
|---|---|---|---|---|---|---|---|
|Note:|4|2023-2025|2023-2024|
|Cash|in|hand|349|349|
|Bank|Account|192,624|161,021|
|Note:|5|
|Deposit|1,000|1,000|
|Note:|6|
|Accruals|- Accountancy|Fees|636|636|
|7.|ACCUMULATED|FUNDS|
|Unrestricted|estrict|Endowment|
|Funds|Funds|Funds|TOTAL|
|£|£|£|£|
|Opening balance as|at 01|October|2025|162,522|-|-|162,522|
|Net income|31,406|-|-|31,406|
|Closing balance|as|at 30 September 2025|193,928|-|.|193,928|
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Page 7