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← South Manchester Muslim Community Association

2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1153535

Trustees' Report and

Financial Statement for the year ended 31st March 2024 for

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Contents of the Financial Statement for the year ended 31st March 2024

Page
Charity information 2
Trustees' Report 3 to 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 to 15

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Charity information

for the year ended 31st March 2024

Registered Charity number : 1153535

Trustees

During the year, the following 9 members served on the Board:

Centre address:

1-2 Weybrook Road Manchester M19 2QD

Accountants

Xpert Accountants Chartered Certified Accountants 671 Manchester Road Denton Manchester M34 2NA

Bankers

Cooperative Bank P.O. Box 250 Delf House Skelmersdale WN8 6WT

page 2

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Trustees’ Report

for the year ended 31st March 2024

Welcome to our formal ELEVENTH Annual Report about our activities. Having come out of the Covid-19 restrictions, we have resumed our full programme of activities.

We have continued the redevelopment of our premises to create capacity for Islamic Study classes for boys and girls. A new mezzanine floor has been added. We have also installed a Platform Lift to facilitate easy movement for disabled users.

We are just started a Reserves Fund to build up financial resources for the purposes of future developments.

Our VISION is

We work towards our Vision through these AIMS & OBJECTS

advance the Islamic religion for the benefit of the local public.

benefit the residents of South Manchester, North Stockport and the neighbourhood, by advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents.

GOVERNANCE

During the year, the following 9 members served on the Board:

  1. Anwar-ul Haq

  2. Asif Mahmood

  3. Dr Zahid Fahim (Vice Chairperson)

  4. Fiaz Hussain Shah

  5. Ghulam Rasool Ali (Chairperson)***

  6. Mohammad Fazil (General Secretary)

  7. Nasir Aziz (Finance Secretary) ***

  8. Shamshad Akhtar

  9. Sufi Khalid Mahmood

*** Sadly, our Previous Chairperson Mr Ghulam Rasool Ali and Finance Secretary Qaiser Mahmood passed away during the year. Their roles were taken over by Nasrullah Khan Moghal MBE and Nasir Aziz respectively. Our prayers are with the soul of Ghulam Rasool Ali and Qaiser Mahmood and our condolences to their families. The Board appointed the 4 Office Bearers as the Holding Trustees of the Charity.

In addition to the above, we are assisted by individuals as Associates who bring specific skills that help us in achieving our objectives.

page 3

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Trustees’ Report

for the Year Ended 31st March 2024

Projects

We have commenced the following Projects:

Hamdard Project & Luncheon Club Lead By Education Department Manager Executive Tutor Dastarkhawan Group Lead By Future Acquisitions Project Lead By

Committees

Finance & General Purposes Committee Fundraising Committee Buildings & Premises Committee

Lead By Lead By Lead By

Communication, Promotion & Marketing Committee Activities Committee

Lead By • Anwar-ul Haq Lead By •

Activities

All our activities fall into the following themes:

• Prayer Facilities

• Health & Wellbeing

o Ramdan

page 4

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Trustees’ Report

for the Year Ended 31st March 2024

• Community Activities

o Women

Current Activities

o Children

• Meeting/Seminars

o Information

o Discussions

page 5

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Trustees’ Report

for the Year Ended 31st March 2024

Financial Review

The main funding sources for the charity are charitable donations from the public and during the year, £307,501 has been raised. The Charity also paid back a (Qarze-Hasna) loan amount of £135,495.The charity’s aim is to disburse all the funds at its disposal for the benefit of the recipients.

Future Plans

We have agreed plans for general improvement of the aesthetics of our premises by installing canopies at the front, side, and rear of the property. This will improve the facilities for visitors especially during inclement weather conditions. We will also create storage facility at the rear of the property.

We have authorised the Finance Secretary to set up a Special Reserves Fund, allocated for future ‘building’ programmes. Board members are planning to purchase a property in the near future as an asset and to generate an income stream for the Charity. We intend to start the Reserve Fund with an allocation of £50K during Year Ending 31 March 2025, which will be augmented every year.

We intend to invest further in the Madrassah by providing appropriate furniture (tables and chairs) for new classes for 6- 8 year old pupils. We further intend to implement up-to-date electronic systems for smooth running of the Madrassah.

We have long term plans to engage staff to manage our premises and adequate security provision.

page 6

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Trustees’ Report

for the Year Ended 31st March 2024

ORGANISATIONAL STRUCTURE

==> picture [431 x 605] intentionally omitted <==

----- Start of picture text -----
SMMCA
Quba Masjid The Brook
Board Honorary Officers
1. Anwar-ul Haq Chairperson: Ghulam Rasool Ali /
General Council 2. Asif Mahmood
3. Dr Zahid Fahim
Committees
Role 4. Fiaz Hussain Shah
5. Ghulam Rasool Ali /
• Elect Board Personnel
• Appoint Auditors Chair: Ghulam Rasool
• Receive and Approve Annual report Role Ali
• Receive and Approve Annual Members: Nasir Aziz
•• AccountsAdvice the BoardProvide suggestions for ••• Appoint TrusteesAppoint CommitteesPrepare development Plan & Nasrullah Khan moghal
• oversee work of Committees
• Finance &
Meet at least 4 times a year
• Organise AGM in Autumn Term General
• Organise Consultative Forum
Purposes
Chair: Qaiser
Mahmood/ Nasir Aziz
Projects
Fundraising
Chair: Ghulam Rasool
Projects: Dastarkhawan Ali /Nasrullah Khan
Lead: Shamshad Akhtar Moghal MBE
Members: Members:
Projects: Hamdard & luncheon Communications
Club , Promotion &
Lead: Rab Nawaz Marketing
Chair: Anawar-ul Haq
Consultative Forum Projects: Education Members:
Chair: Nasrullah Khan Moghal Manager: Qaiser Mahmood/ Nasir Aziz
Members: Executive Tutor: Hafiz Muhammad Omair
• Local Residents Tayyib Building &
• Local Councillors Premises
• Local Businesses Chair: Shamshad Akhtar
Members:
Activities
Chair: Fiaz Hussain
Shah
Members:
page 7
----- End of picture text -----

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Trustees’ Report

for the Year Ended 31st March 2024

RESPONSIBILITIES OF TRUSTEES

The law applicable to charities in England and Wales requires trustees to prepare financial statement for each financial year which give a true and fair view of the state of affairs of the charity and on its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statement, the trustees are required to:

The charity's 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 applicable Law.

They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other inegularities. The charity's trustees have assessed risks affecting the Charity and believe that safeguards against significant risks are in place as far as practical

Approved by order of the board of trustees on …..............................................................................and signed on its behalf by:

…...................................................................................

Mr Nasrullah Khan Moghal MBE - Chairperson & Trustee

page 8

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Independent examiner’s report to the trustees of SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION I report to the charity trustees on my examination of the accounts of SOUTH MACHESTER MUSLIM COMMUNITY ASSOCIATION (the Charity) for the year ended 31st March 2024.

Responsibilities and basis of report

As the charity trustees of the charity, 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 charity'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

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 charity 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.

Mian Zeeshan Ahmad (FCCA)

Xpert Accountants 671 Manchester Road

Denton

Manchester

M34 2NA

page 9

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Statement of Financial Activities for the year ended 31 March 2024

Notes
Incoming Resources:
Income for the year
2
Total
Resourses Expended:
Charitable Expenditure
3
Total
Net Income
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 31.03.2024
31.03.2023
Unresticted
Resticted
Total
Total
Funds
Funds
Funds
Funds
£
£
£
£
386,389
-
386,389
245,062
386,389 -
386,389
245,062
149,292 -
149,292
64,767
149,292 -
149,292
64,767
237,097
-
237,097
180,295
935,617 -
935,617
755,322
1,172,714 -
1,172,714
935,617

page 10

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Balance Sheet

Balance Sheet
As At 31 March 2024
Notes
Fixed Assets
Tangible Assets
4
Current Assets
Debtors
5
Cash at bank and in hand
Creditors
Amount faling due
within one year
Net current assets
Total assets less current
liabilities
Creditors
Amount faling due after
one year
6
Net Assets
Capital and Reserves:
Unresticted Funds
7
Resticted Funds
Total Funds		 31.03.2024
31.03.2023
Unresticted
Resticted
Total
Total
Funds
Funds
Funds
Funds
£
£
£
£
1,065,133
-
1,065,133
1,064,776
10,000
-
10,000
-
114,281
-
114,281
23,036
124,281
-
124,281
23,036
- -
-
-
124,281
-
124,281
23,036
1,189,414
-
1,189,414
1,087,812
16,700
-
16,700
152,195
1,172,714 -
1,172,714
935,617
1,172,714
-
1,172,714
935,617
-
-
-
-
1,172,714
1,172,714
935,617

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

Mr Nasrullah Khan Moghal MBE - Chairperson &Trustee

…......................................................

page 11

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Notes to the Financial Statements

for the Year Ended 31 March 2024

01- 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 Reporting Standard 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 attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Land & Building 0% Equipment 18% on reducing balance

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.

Continued……...

page 12

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Notes to the Financial Statements - Continued for the Year Ended 31 March 2024

02. Analysis of income resources:

Donationsandlegacies
Funeral Income
Income from Tuition
Other income( Rent)
Total		 Unrestricted
Fund
Restricted
fund
Total funds
31.03.2024
£
£
£
307,501
-
307,501
39,685
-
39,685
35,053
-
35,053
4,150
-
4,150
386,389
-
386,389

03. Analysis of resources expanded:

Premises Cost
Sub-Contractor Payments
Repairs & Renewals
Waste Removal
Postage, Stationary
Phone
Donations
Bank Charges
Depreciation
Dates & Iftar
Education Expenses
Other Expenses
Funeral Cost
Total		 Unrestricted
Fund
Restricted
fund
Total funds
31.03.2024
£
£
£
13,008
-
13,008
47,279
-
47,279
21,349
-
21,349
4,913
-
4,913
1,571
-
1,571
638
-
638
9,830
-
9,830
967
-
967
1,826
-
1,826
3,027
-
3,027
18,805
-
18,805
1,854
-
1,854
24,225
-
24,225
149,292
-
149,292

page 13

Continued…….

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Notes to the Financial Statements - Continued

for the Year Ended 31 March 2024

04. Tangible fixed assets

Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
05. Debtors
Amount falling due within one year
Trade debtors
Other debtors(Committee)
Amount falling due after more than one year
Other debtors		 Land &
Building
£
1,056,812
-		 Equipment
£
9,050
2,183		 Totals
£
1,065,862
2,183
1,056,812 11,233 1,068,045
-
-		 1,086
1,826		 1,086
1,826
- 2,912 2,912
1,056,812 8,321 1,065,133
1,056,812 7,964 1,064,776
31.03.2024
£
-
10,000		 Net movement
£
-
10,000		 31.03.2023
£
-
-
10,000 10,000 -
- - -
10,000 10,000 -

Continued…...

page 14

SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION

Notes to the Financial Statements

for the Year Ended 31 March 2024

06. Creditors: amount falling due after one year

Taxation
Other creditors (Interest Free Loan)
07. Movement in funds
Unrestricted funds
General funds
Restricted funds
Restricted funds
Total Funds		 31.03.2024
£
-
16,700
16,700
At 01.04.2023
£
935,617
-
935,617		 Net movement
£
-
(135,495)
(135,495)
Net movement
in funds
£
237,097
-
237,097		 31.03.2023
£
-
152,195
152,195
At 31.03.2024
£
1,172,714
-
1,172,714

08. Related party disclosures

There were no related party transactions for the year ended 31 March 2024

09. Depreciation

Depreciation is calculated on all tangible fixed assets on reducing balance method at rates calculated on the cost of the asset over the useful economic life of the asset as follows

Equipment Land & Building

18% 0%

10. Trustees

None of the trustees received any remuneration during the year

11. Employees

There were no employees during the year. The Charity’s work is undertaken by Volunteers.

page 15