**REGISTERED CHARITY NUMBER: 1153535**
**Trustees' Report and**
**Financial Statement for the year ended 31st March 2025 for**
**SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION**
## **SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION**
Contents of the Financial Statement for the year ended 31st March 2025
|||**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 2025
**Registered Charity number** : 1153535
## **Trustees**
During the year, the following 9 members served on the Board:
- 1- Mr Anwar-ul Haq
- 2- Mr Asif Mahmood
- 3- Dr Zahid Fahim (Vice Chairperson)
- 4- Mr Fiaz Hussain Shah
- 5- Nasrullah Khan Moghal (Chairperson)
- 6- Mohammad Fazil (General Secretary)
- 7- Nasir Aziz (Finance Secretary) ***
- 8- Mr Shamshad Akhtar
- 9- Khalid Mahmood Sufi
## **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 2025
Welcome to our formal TWELFTH Ann **ual** Report about our activities.
We are just started a Reserves Fund to build up financial resources for the purposes of future developments.
## **Our VISION** is
- To Develop community facilities for the Muslim community residing in South Manchester and North Stockport neighbourhoods addressing their religious, emotional, social, and educational needs.
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. Khalid Mahmood Sufi
6. Mohammad Fazil (General Secretary)
7. Nasir Aziz (Finance Secretary) ***
8. Nasrullah Khan Moghal (Chairperson)
9. Shamshad Akhtar
The Board appointed the 4 Office Bearers as the Holding Trustees of the Charity.The Board has also appointed the following as its Patrons in recognition of their long service to SMMCA. The current Patrons are: 1.Afsar Yousaf
- 2.Rab Nawaz
- 3.Shabbir Ahmad
They are entitled to attend all SMMCA Meetings, but with no voting rights.
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 2025
## **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
- Rab Nawaz
- Nasir Aziz
- Hafiz Muhammad Omair Tayyib
- Shamshad Akhtar
- Anwar-ul Haq
## **Committees**
Finance & General Purposes Committee
Fundraising Committee Buildings & Premises Committee
- Nasir Aziz
Lead By • Nasir Aziz Lead By Lead By • Shamshad Akhtar
Communication, Promotion & Marketing Committee Activities Committee
Lead By Lead By
- Anwar-ul Haq
- Fiaz Hussain Shah
## **Activities**
All our activities fall into the following themes:
## • **Prayer Facilities**
- **Health & Wellbeing**
- Daily Prayers
`o` Ramdan
- Young People
- Women
- Eids
- Elderly
- Religious Education
page 4
## **SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION**
## **Trustees’ Report**
for the Year Ended 31st March 2025
## • **Community Activities**
`o` Women
`o` Children
`o` Social
`o` Elderly
`o` Inter-community
## **Current Activities**
- Daily Prayers
- Cricket tournament
- Juma Khutba and Salah
- Eid Salah
- Islamic Events
- Food Bank (In Partnership With Myriad Foundation)
## • **Meeting/Seminars**
- Zikr Sessions
`o` Information
`o` Discussions
- Football Tournament
- Family Sessions
- Debates
- Youth Convention
## • **Youth Activities**
- Health Awareness Sessions
- Quran Awareness Sessions
`o` Indoor Sports
- Computer Classes
- Gym
- Outdoor Activities
- Hamdard Group
- Luncheon Club
page 5
## **SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION**
## **Trustees’ Report**
for the Year Ended 31st March 2025
## **Financial Review**
The main funding sources for the charity are charitable donations from the public and during the year, £233,749 has been raised. The Charity also paid back a (Qarze-Hasna) loan amount of £18,800.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 2026, 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 2025
## **ORGANISATIONAL STRUCTURE**
**----- Start of picture text -----**
SMMCA
Quba Masjid The Brook Community Hub
Board
General Council Honorary Officers
1. Anwar-ul Haq
• Individual Members 2. Asif Mahmood Chairperson: Nasrullah Khan Moghal
• Affiliate Members Vice Chairperson : Dr Zahid Fahim
3. Dr Zahid Fahim General Secretary: Mohammad Fazil
4. Fayyaz Hussain Finance Secretary : Nasir Aziz
Shah
These Honorary officers also act as
5. Khalid Mahmood
Holding Trustees
Sufi
6. Mohammad Fazil
Committees
Role 7. Nasir Aziz
8. Nasrullah Khan
Personnel
• Elect Board Moghal Chair: Nasrullah Khan
• Appoint Auditors
• Receive and Approve Annual report Moghal
• Receive and Approve Annual Patrons Members: Nasir Aziz &
Accounts Afsar Yousaf Nasrullah Khan Moghal
• Advice the Board Rab Nawaz
• Provide suggestions for improvement Shabbir Ahmad Finance & General
of services
Role Purposes
• Appoint Trustees Chair: Nasir Aziz
• Appoint Committees Members:
• Prepare development Plan
• Oversee work of Committees
• Meet at least 4 times a year
• Organise AGM in Autumn Term Fundraising
• Organise Consultative Forum Chair: Anwar-ul Haq
Members:
Projects
Consultative Forum Communications,
Promotion &
Chair: Nasrullah Khan Moghal Projects: Dastarkhawan
Members: Lead: Shamshad Akhtar Marketing
• Local Residents Members: Chair:
• Local Councillors Members:
• Local Businesses
Projects: Hamdard &
luncheon Club Building & Premises
Lead: Rab Nawaz Chair: Shamshad Akhtar
Members:
Projects: Education
Manager: Nasir Aziz Activities
Executive Tutor: Hafiz Chair: Fayyaz Hussain
Muhammad Omair Tayyib Shah
Members:
**----- End of picture text -----**
page 7
## **SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION**
## **Trustees’ Report**
for the Year Ended 31st March 2025
## **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:
- Select suitable accounting policies and apply them consistently;
- Observe the methods and principles in the charities SORP;
- Make judgments and estimates that are reasonable and prudent;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will
- State whether applicable accounting standards have been followed, subject to any material departures disclosed and
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 24th January 2026 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 2025.
## **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 2025**
|**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**|**31.03.2025**
**31.03.2024**
**Unresticted**
**Resticted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
£
£
£
£
290,951
-
290,951
386,389|
|---|---|
||290,951 -
290,951
386,389|
||192,115 -
192,115
149,292|
||192,115 -
192,115
149,292|
||98,836
-
98,836
237,097
1,172,714 -
1,172,714
935,617|
||**1,271,550 -**
**1,271,550**
**1,172,714**|
page 10
## **SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION**
|**Balance Sheet**
**As At 31 March 2025**
Notes
**Fixed Assets**
Tangible Assets
4
**Current Assets**
Debtors
5
Cash at bank and in hand
**Creditors**
Amount faling due
within one year
6
**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**|**Unresticted**
**Resticted**
**Funds**
**Funds**
£
£
1,068,626
-
-
-
268,124
-|**31.03.2025**
**31.03.2024**
**Total**
**Total**
**Funds**
**Funds**
£
£
1,068,626
1,065,133
-
10,000
268,124
114,281|
|---|---|---|
||268,124
-
4,000
-|268,124
124,281
4,000
-|
||264,124
-|264,124
124,281|
||1,332,750
-
61,200
-|1,332,750
1,189,414
61,200
16,700|
||1,271,550 -|1,271,550
1,172,714|
||1,271,550
-
-
-|1,271,550
1,172,714
-
-|
||**1,271,550**|**1,271,550**
**1,172,714**|
The financial statements were approved by the Board of Trustees and authorised for issue on 24th January 2026 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 2025
## **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.
|d at the following annual rates in order|to write off each asset over its estimated use|
|---|---|
|Land & Building|0%|
|Motor Vehicle|18% on reducing balance|
|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 2025
## **02. Analysis of income resources:**
|Donationsandlegacies
Funeral Income
Income from Tuition
Other income( Rent)
**Total**
**03. Analysis of resources expanded:**
Premises Cost
Sub-Contractor Payments
Repairs & Renewals
Waste Removal
Postage, Stationary
Phone
Donations
Bank Charges
Depreciation
Food Purchase
Education Expenses
Other Expenses
Funeral Cost
**Total**|**Unrestricted**
**Fund**
**Restricted**
**fund**
**Total funds**
**31.03.2025**
£
£
£
233,749
-
233,749
11,709
-
11,709
35,593
-
35,593
9,900
-
9,900|
|---|---|
||290,951
-
290,951|
||**Unrestricted**
**Fund**
**Restricted**
**fund**
**Total funds**
**31.03.2025**
£
£
£
9,973
-
9,973
56,902
-
56,902
32,357
-
32,357
2,576
-
2,576
1,734
-
1,734
562
-
562
3,673
-
3,673
1,067
-
1,067
2,593
-
2,593
7,939
-
7,939
52,285
-
52,285
12,748
-
12,748
7,706
-
7,706|
||192,115
-
192,115|
Continued…….
page 13
## **SOUTH MANCHESTER MUSLIM COMMUNITY ASSOCIATION**
Notes to the Financial Statements - Continued for the Year Ended 31 March 2025
## **04. Tangible fixed assets**
|**Cost**
At 1 April 2024
Additions
At 31 March 2025
**Depreciation**
At 1 April 2024
Charge for year
At 31 March 2025
**Net book value**
At 31 March 2025
At 31 March 2024
**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**
**Van**
**Totals**
£
£
£
11,233
-
1,068,045
4,086
2,000
6,086|
|---|---|---|
||1,056,812|15,319
2,000
1,074,131|
||-
-|2,912
-
2,912
2,233
360
2,593|
||-|5,145
360
5,505|
||||
||1,056,812|10,174
1,640
1,068,626|
||1,056,812|8,321
-
1,065,133|
||**31.03.2025**
£
-
-|**Net movement**
**31.03.2024**
£
£
-
-
(10,000)
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 2025
## **06. Creditors: amount falling due after one year**
|Taxation
Other creditors (Interest Free Loan)
Amount falling due within one year
Other debtors(Committee)
**07. Movement in funds**
**Unrestricted funds**
General funds
**Restricted funds**
Restricted funds
**Total Funds**|**31.03.2025**
£
-
61,200
61,200
4,000
4,000
**At 01.04.2024**
£
1,172,714
-
1,172,714|**Net movement**
£
-
44,500
44,500
4,000
4,000
**Net movement**
**in funds**
£
98,836
-
98,836|**31.03.2024**
£
-
16,700|
|---|---|---|---|
||||16,700|
||||-|
||||-|
||||**At 31.03.2025**
£
1,271,550
-|
||||1,271,550|
## **08. Related party disclosures**
There were no related party transactions for the year ended 31 March 2025
## **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 Motor vehicle Land & Building
18% 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