**REGISTERED CHARITY NUMBER: 1163264**
## Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 June 2025
## for
## WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
ACN Accountants Chartered Certified Accountants 41 Orsett Road Grays Essex RM17 5DS
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WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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Contents of the Financial Statements
for the Year Ended 30 June 2025
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|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|3|
|Independent Examiner's Report||4||
|Statement of Financial Activities||5||
|Balance Sheet||6||
|Notes to the Financial Statements|7|to|10|
|Detailed Statement of Financial Activities||11||
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WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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for the Year Ended 30 June 2025
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## `Report of the Trustees`
The trustees present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES**
## **Public benefit**
The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit when reviewing the charity's objectives and activities.
The charity's activities are carried out for the benefit of the public and include the advancement of the Islamic faith, the provision of worship facilities, educational and community support, and the promotion of social welfare and awareness within the local community.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
During the year, the charity continued to receive donations from members of the public and support from its members. Total income for the year amounted to £31,003.
The charity continued to provide social welfare, worship and educational support to the community. Its activities included supporting religious worship, community engagement and educational awareness, as well as maintaining facilities for the benefit of users and members of the wider public.
The trustees remain grateful for the continued support and commitment shown by members, users and donors, which enables the charity to continue its charitable activities and maintain its services to the community.
## **FINANCIAL REVIEW**
The financial statements are set out on pages 4 to 9 and have been prepared in accordance with FRS 102, the Charities SORP, and the Charities Act 2011.
During the year, the charity generated total income of £31,003 and incurred total expenditure of £3,666, resulting in net income for the year of £27,337.
Total funds brought forward at 1 July 2024 were £225,157. After accounting for the net income for the year, total funds carried forward at 30 June 2025 were £252,494.
At the year end, the charity held tangible fixed assets of £359 and cash at bank of £252,135. The trustees consider the financial position of the charity to be stable, with sufficient unrestricted reserves to support its ongoing activities.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
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WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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for the Year Ended 30 June 2025
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## `Report of the Trustees`
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
The charity's objects and regulations are governed by the constitution adopted on 31 October 2014. The charity was registered with the Charity Commission on 24 August 2015.
The objects of the charity are:
1. To advance the Islamic faith in accordance with the Quran and Sunnah for the benefit of the public, in particular but not exclusively through holding prayer meetings, lectures, and producing or distributing literature on Islam.
2. To advance religious and general education for the benefit of the public, including but not limited to promoting interfaith dialogue and the prevention of alcohol and drug abuse and misuse.
3. To relieve poverty anywhere in the world amongst those affected by natural disasters by providing grants of money to charities with that object.
To meet these objectives, the charity provides facilities and support to the community, including advocacy, advice and information. The charity seeks donations, subscriptions and other support from the public, institutions and its members in order to fund its activities.
## **Organisational structure**
The charity is organised with a committee elected by the members to oversee its overall activities. The trustees are responsible for the control, management and administration of the charity on behalf of its beneficiaries.
The trustees are responsible for ensuring that the charity is properly administered, that proper accounting records are maintained, and that the charity continues to operate in accordance with its governing document and charitable objectives.
One member is nominated as chairperson to monitor the day-to-day operations of the charity.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 1163264
## **Principal address**
SHAHIBAGH OAST HOUSE LANE FARNHAM GU9 0NW
## **Trustees**
M A Rahman Chair A Haque M S Ali A R Khan H Hussain T Islam A U Biswas
## **Independent Examiner**
Anwar F Chowdhury FCCA ACN Accountants Chartered Certified Accountants 41 Orsett Road Grays Essex RM17 5DS
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WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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Report of the Trustees
for the Year Ended 30 June 2025
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Approved by order of the board of trustees on 30 April 2026 and signed on its behalf by:
T Islam - Trustee
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Independent Examiner's Report to the Trustees of
WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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## **Independent examiner's report to the trustees of WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION**
I report to the charity trustees on my examination of the accounts of WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION (the Trust) for the year ended 30 June 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust'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 Trust 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.
## Anwar F Chowdhury FCCA
ACN Accountants Chartered Certified Accountants 41 Orsett Road Grays Essex RM17 5DS
30 April 2026
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WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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Statement of Financial Activities
for the Year Ended 30 June 2025
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|30.6.25
`Unrestricted`
`fund`
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
31,003
**EXPENDITURE ON**
**Charitable activities**
Grant to Islamic Aid
-
Other
3,666
**Total**
3,666
**NET INCOME**
27,337
**RECONCILIATION OF FUNDS**
Total funds brought forward
225,157
**TOTAL FUNDS CARRIED FORWARD**
252,494|30.6.24
`Total`
`funds`
£
121,362|
|---|---|
||1,500
3,246|
||4,746|
||116,616
108,541|
||225,157|
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The notes form part of these financial statements
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WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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## `Balance Sheet`
## `30 June 2025`
|30.6.25
`Unrestricted`
`fund`
Notes
£
**FIXED ASSETS**
Tangible assets
4
359
**CURRENT ASSETS**
Cash at bank
252,135
**NET CURRENT ASSETS**
252,135
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
252,494
**NET ASSETS**
252,494
**FUNDS**
5
Unrestricted funds
252,494
**TOTAL FUNDS**
252,494|30.6.24
`Total`
`funds`
£
479
224,678|
|---|---|
||224,678|
||225,157|
||225,157|
||225,157|
||225,157|
The financial statements were approved by the Board of Trustees and authorised for issue on 30 April 2026 and were signed on its behalf by:
T Islam - Trustee
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The notes form part of these financial statements
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WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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Notes to the Financial Statements
for the Year Ended 30 June 2025
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## **1. 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.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on cost
## **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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.
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WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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Notes to the Financial Statements - continued
for the Year Ended 30 June 2025
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## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|||`Unrestricted`|
|---|---|---|
|||`fund`|
|||£|
||**INCOME AND ENDOWMENTS FROM**||
||Donations and legacies|121,362|
||**EXPENDITURE ON**||
||**Charitable activities**||
||Grant to Islamic Aid|1,500|
||Other|3,246|
||**Total**|4,746|
||**NET INCOME**|116,616|
||**RECONCILIATION OF FUNDS**||
||Total funds brought forward|108,541|
||**TOTAL FUNDS CARRIED FORWARD**|225,157|
|**4.**|**TANGIBLE FIXED ASSETS**||
|||`Plant and`|
|||`machinery`|
|||£|
||**COST**||
||At 1 July 2024 and 30 June 2025|599|
||**DEPRECIATION**||
||At 1 July 2024|120|
||Charge for year|120|
||At 30 June 2025|240|
||**NET BOOK VALUE**||
||At 30 June 2025|359|
||At 30 June 2024|479|
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WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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Notes to the Financial Statements - continued
for the Year Ended 30 June 2025
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## **5. MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**||||
|---|---|---|---|
|||`Net`||
|||`movement`|`At`|
|`At 1.7.24`||`in funds`|`30.6.25`|
||£|£|£|
|**Unrestricted funds**||||
|General fund|225,157|27,337|252,494|
|**TOTAL FUNDS**|225,157|27,337|252,494|
|Net movement in funds, included in the above are as follows:||||
|`Incoming`||`Resources`|`Movement`|
|`resources`||`expended`|`in funds`|
||£|£|£|
|**Unrestricted funds**||||
|General fund|31,003|(3,666)|27,337|
|**TOTAL FUNDS**|31,003|(3,666)|27,337|
|**Comparatives for movement in funds**||||
|||`Net`||
|||`movement`|`At`|
|`At 1.7.23`||`in funds`|`30.6.24`|
||£|£|£|
|**Unrestricted funds**||||
|General fund|108,541|116,616|225,157|
|**TOTAL FUNDS**|108,541|116,616|225,157|
|Comparative net movement in funds, included in the above are as follows:||||
|`Incoming`||`Resources`|`Movement`|
|`resources`||`expended`|`in funds`|
||£|£|£|
|**Unrestricted funds**||||
|General fund|121,362|(4,746)|116,616|
|**TOTAL FUNDS**|121,362|(4,746)|116,616|
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WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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Notes to the Financial Statements - continued
for the Year Ended 30 June 2025
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## **5. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|`At 1.7.23`
£
**Unrestricted funds**
General fund
108,541
**TOTAL FUNDS**
108,541|`Net`
`movement`
`in funds`
£
143,953
143,953|`At`
`30.6.25`
£
252,494
252,494|
|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||`Incoming`|`Resources`|`Movement`|
|---|---|---|---|
||`resources`|`expended`|`in funds`|
||£|£|£|
|**Unrestricted funds**||||
|General fund|152,365|(8,412)|143,953|
|**TOTAL FUNDS**|152,365|(8,412)|143,953|
## **6. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 June 2025.
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WAVERLEY & RUSHMOOR MUSLIM ASSOCIATION
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|`Detailed Statement of Financial Activities`
`for the Year Ended 30 June 2025`
30.6.25
`£`
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
31,003
**Total incoming resources**
31,003
**EXPENDITURE**
**Charitable activities**
Grants to institutions
-
**Support costs**
**Management**
Casual staff salaries
2,700
Sundries
-
Hall hire
576
Plant and machinery
120
3,396
**Governance costs**
Legal and professional fees
270
Total resources expended
3,666
**Net income**
27,337|30.6.24
`£`
121,362|
|---|---|
||121,362
1,500
2,490
60
576
120|
||3,246
-|
||4,746|
||116,616|
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This page does not form part of the statutory financial statements
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