REGISTERED CHARITY NUMBER: 1173764
'EL
WM
WA
E.%T. I (I Ill
WORCESTER MUSUM WELFARE ASSOCIATION
Report of the Trustees and Financial Statements
For the Yfrar Endod
31 March 2023

WORCESTER MUSLIM WELFARE ASSOCIATION
INDEX TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2023
Contents
Pages
Reference and administrative details
Trustees Report and responsibilities
Independent Auditors Report
9-11
Statement of Finanaal ActNrties
12
Statement of FinarKial Position
13
Notes to the Financial Statements
14-21
Page.1

WORCESTER MUSLIM WELFARE ASSOCIATION
REFERENCES AND ADMINISTRATIVE DETAILS
for the year ended 31 March 2023
Registered Charity Number:
1173764
Registered Principal Offico:
Central Mosque
Tallow Hill
WOr￿Ster
Wor*stershire
INR5 1JU
Trugtees".
Haris Saleem {Chairmanl
Mohammed Akbar (Vice Chair)
Mohammed Iqbal {GeneTal Secretary
Muhammed Amin- Education
Nazaqat Hussain- Treasurer
Hamaad Aknial - Trustee
Afzaal Iqbal- Trustee
Abdul Rauf- Maintenance
Management Conwnittee:
Sarfraz Baig - Religious event organiserlcatering
Sajid Hussain - Maintenance
Ghulam Shabkn'r- Education
Zakwan Shaukal - soaal media
Rizwan Sadique
CH
Nazaqat Hussain
Sajid Riasat
Audltors:
Thtxnas Mcmanners Bsc ACA ACMI
Chartered Accountant and Registered Slalutory Auditor
269 Famborough Road
Farnborough
Hants
GU14 7LY
Solicitors:
Ahmad Thomson
nne Chambers
5 Kimberly Road
London
7SG
Hallmark Hulrne
3-5 Sansorne Hace
Worcester
IM11 1UQ
Bankers:
SantaTKler
Customer SwvI￿ Centre
Boot
Merseyside
L30 4GB
Page12

**WORCESTER MUSLIM WELFARE ASSOCIATION REPORT OF THE TRUSTEES for the year ended 31 March 2023** 

The trustees present their report with the financial statements of Worcester Muslim Welfare Association (WMWA) for the year ended to 31 March 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) as issued in October 2019. 

## **AIMS AND OBJECTIVES** 

The Worcestershire Muslim Welfare Association (WMWA) is dedicated to imparting a positive image of Islam to the Worcestershire public. We endeavour to achieve this through a range of outreach activities such as public discourses, cultural events, and by harnessing the power of digital outreach through our mosque's bespoke app, compatible with both Android and Apple devices. 

As a conscientious charitable entity focused on the community's welfare, WMWA actively collaborates with key external organizations-including the local Council, NHS, Police, and educational bodies-to convey significant and pertinent messages to our constituents. 

Our goal is to nurture a favourable perception of Islam and to ensure that our activities and presence resonate positively across the community, irrespective of religious backgrounds. To this end, we are staunchly committed to delivering exemplary educational content and increasing awareness across various demographics. 

We ensure that WMWA's amen�ies.are open to everyone, Muslim and non-Muslim alike, and we especially invite non-Muslims to participate in open days and educational visits to foster greater comprehension of Islam. 

Moreover, we are proponents of societal welfare programs and the pursuit of environmental sustainability, objectives we seek to realize through partnerships with public institutions and private corporations. 

With an outlook that transcends national boundaries, we diligently gather donations for global emergency relief work, underscoring our commitment to humanitarian aid that transcends political or ethnic divisions. 

## **PUBLIC BENEFIT** 

Due regard has been given to the guidance published by the Charity Commission on public benefit 

## **STRUCTURE, GOVERNANCE, AND MANAGEMENT** 

WMWA is constituted as a Charitable Incorporated Organisation (CIO) registered with the Charity Commission. The CIO was formed on 11 July 2017 and is governed by its constitution. The board of trustees is made up of 7 members. 

Trustees are appo·1nted at the Trustees Meeting throughout the year 

Page I 3 



REPORT OF THE TRUSTEES
torthe year endèd 31 March 2023 {¢ontlnu•d)
RISK MANAGEMENT
Trustees need to be eware of all risks factng charities. To overclyne any potenttal risks. here at
WMWA, we are always proactively finding way5 of improving risk management through better
8duGation, improving and adopting n8w processes.
Al n￿ssary Ir￿Uran￿ are n Fla￿. OBS (*eckn are (kne for all trustees and ernployees.
Regular rEk M￿lagernent appraisals ￿ done forfire, data rnanagement, cash handling, b8nking,
filing Syst￿5.
To better improve our systerns ￿ kY(wses, WMWA are always Icthing to wth professional
organEations, to keep ahead of any regUlats'C￿ relating to tsjr organization.
OUR STRATEGY AND GOALS
Vth more than slx yw5 of opeTatirxE under th8 CIO slnJctwB. VIMWA has 8n*rac8d numerous
opportunities for eXpanSk￿ and has enhenced our management prcredures and transparency.
Our fch2Jsed goals forthe f¢)rthc<)mirKJ year indude:
LaU￿1r￿j arKJ F￿r&￿ing th8 In5ttal phases Of￿ ngw mosque proje(
Crafting a vlable fvndraislng strategyto fadlitate the timely frultion Oftt￿ rnosque project
wilhln the set three-year timeline.
Initiat#)g revisbn of the sle plans ts Unty Hcwse to 1x￿nOte WMWA'S financial airtrrnmy
and deVelo￿ng a business strategyforthe 0￿[Ma1 use of WMWA'S propertl8S.
Ccrtinuing the expansion wograms and augmenting educats'on ￿tivItIeS
launcheé from Unity House,
Hirlng quarfied e(kJcators and adminislrdtors for wr educational programs or
ccx)templating the establishment of a specialized Manage￿￿nt body.
Broadening our managerial and trustee QXJF4ed with ￿￿ofeSSIOnal devebpment
opportunities for executive trustees.
IncTe8sing the scope of oxnrwnty engagement ai*vitses. suitat4e for all ages, and
estsblishlng roles for communty volunteers.
Amplty'ng our S￿1￿ media foolwlnt acrn5s various platf(Ths, induding Fa*book,
Twitter, Instagram. and YouTube. to brAstw wrvisitmllty and inlknnce in the community.
cing our t￿lIne WeSen￿ to Intr0th￿ In￿tive donalTon opt￿nS, thereby
expanding donor paitryalion 8nd communty benefits.
Aspiring to pcsilion WMWA as a preeminent faith-based ￿ganIzat￿)n by attracting
exrytkona talent to spearhaad our iniithes and generale ts nece55ary funds to
support our endeavours.
PrioriliJ'ng revenue generath)n ttyough ￿nrnItted team members. ts￿￿ees, and
vohjnteers to ensure the success of ￿r projeds.
P8ge14

WORCESTER MUSUM WELFARE ASSOCIATION
REPORT OF THE TRUSTEES
for the year ended 31 March 2023 {COntin￿d
VOLUNTEERS
Our volunteers play a vrtal role in ¢)ur work to deli¥er our oty'ectives. We have several helper5
throughout the year or as and when needed.
ACHIEVEMENT AND PERFORMANCE
WMWA has significantly contllbuted to communty enrichment through:
Conducting regular Congregational prayers, dtawng substantial daity atteTrJance and a
particularly large congr¥ion on Fridays.
Hosting monthly social events with ample provi5¥)ns for the ￿mmUnIty. including during
notable Islamic festivities.
Offerin9 comprehensive funeral servKes that are sensrtive to t￿l5[aMIC faith, supporting
bereaved families through challenging times.
Providing m*rimonial (Nikahl services for couples wishing to marry under Islamic
tradition.
Running educational programs for approximalely 140 children weekly, with extended
classe5 for teenage￿ on weekends.
The Stanley Road community centre serves a5 a hub for v*ied local initiats"ves, including
educali¢)nal semina￿, craft dasses, fftness wcfftshops, youth programs, and private
events.
Engaging in philanthropic efforts. such as partnerships with local food banks. conlributirMs
tD Ramadan collections. and supwJrting Wl homeless initsatives alongside the Salvation
Amiy.
Orsanizing yearryround Islamic educab.onal lectures for a diverse audien￿ and CDnducting
inlerfailh events to foster communal harniony.
Dèveloping partnership programs Ihal feature regular sessions from extemal advisors
addressing topics pertinent to Ihe communitls needs.
Page15

WORCESTER MUSLIM WELFARE ASSOCIATION
REPORT OF THE TRUSTEES
for the year ended 31 March 2023 {continued
INVESTMENTS
All our assets have now been transferred to the new charity from the old sister charity
GRANTS
In the last financial year. WMWA was actively Involved in m74or intemational proieets aimed al
providing assistance lo victims of natural disasters. One of I￿se projects was focused on the
devaslaling floods that occurred In Pakislan. affecting over 33 million people. WMWA successlully
raised over £25,000 through a donats'on appeal dnve, ¥￿th £20.000 being sent lo Action for Human
for flood relief work The remaining £5,000 will be used for ongoing relief efforts. The organization
also sent vital emergency aid. including food supplies, lemporary shelter, bedding, and hygiene
items. lo the m05t affected areas in collaboration with partner agencies on the ground.
The second project was launched In response to the earthquakes that struck Turkey and Syria,
Gausing significant deslruclion lo buiklings and infrastructure. To support the affected families in
these regions, WMWA donated £5.459.07 to the Turkish Disaster via the Turkish Embassy, The
funds were urgently r)eeded to provKle medical aid. emergency shelter, food, aTr3 clean water to
those 8ffeGted by the earthquakes.
WMWA'S commitrnenl to assi$bng those In need goes beyond financial support The organization
works ¢losely wlh partner ag&rKies arKJ organizaiions to ensure that their efforts have a positive
impact and bring hope to vulnerable communrties. Their involvement Includes providing resour¢e5
6uch as food. clèan water. medical assistance, shelter, sanitation, hygiene, and psychosocial
Support.
FINANCIAL REVIEW
The Trustees report a surplus for the year of £526.987 12022 £401.124), being credrted lo
unrestricted funds. as detai￿ on page 11.
RESERVE FUNDS
The Trustees have a reserwes W'cy for the CIO of hokling enough funds to meet Ihree lo four
months, operating costs.
Restrictsd Funds
Our current restricted funds are for the new Mosque of Lighi project, wnstruclion has Started,
continuation of further appeals will continue until the project is completed.
Unrestrictèd fundg
Our unrestricted funds a￿ used as they frt within our CIO for day lo day running of our obligations
to our community members. These comprise ol education fees, Friday collections, memberships,
and general donations from the community throughout the year wthoul any appeals.
Page16

WORCESTER MUSLIM WELFARE ASSOCIATION
REPORT OF THE TRUSTEES
for the yoar ended 31 March 2023 {continuod)
TRUSTEES, RESPONSIBILITIES
The trustees are responsible for preparing the Trustees, Annual Report and Ihe financial statements
under applicable law and United Kingdom Accounting Standards Iunrted Kingdom Generally
Accepted Accounting Practice).
The law applicable to charrtj.es in EnglarKI & Wales requires the trustees to p￿pare financial
statemenls for each fI￿ar￿al year which give a true and fair view of the State of affaws of the CIO
and of the incoming resources and applicalion of resources of the CIO for that period. In preparing
these financial statements. the trustees are required to."
select suitable accounting policies and then apply them consistently.
Obse￿ the methods and principles in the CharIt￿S SORP 2015 IFRS 102}.
make judgments and estimates that are reasonable and prudent.
state whether appli¢atAe accounting standards have been followed, subject lo any material
departutes disdased and explained In the finanoal statements.
prepare the finanrAal statements on the going cOn￿M basis unless it is inappropriate to presume
that the Charty will conts.nue in orerab"on.
The truslees are responsible for keeping propeT 8CtountirKJ records that disclose wilh Teasonable
accuracy at any lime the financial position of the CIO and enable them to ensure that the financial
statements comply with the Charities Act 2011, the Charities (Accounls and Reports) Regulations
200e, and the wovisions of the constitution. They are also ￿sponsible for safeguarding the asset$
of the CIO and hen￿ for laking reasonab￿ sleps foi the prevention and detection of fraud and
other irregulaiities.
The Trusteés are satiSf￿d that they have Cofflpl￿d with the above responsiL¥lities.
STATEMENT OF DISCLOSURE OF STATUTORY INFORMATION TO AUDITORS
We, the Truslees of the CIO who held office at the date DI approval of these financial statements
each confirms, so far as we are awa￿, that..
there is no Felevant audit infom)ation of which the CIO'S auditors are unaware.. and
we have taken all tre steps that we ought to have taken as trustees to make ourselves aware of
any relevant audit information and to establish that the CIO'S audrtors are aware of that
information.
AUDITORS
Due to retirement David Wells is resigning as audrtoi al the annual general meetir,y. New auditors
will be apF¢inted in due course.
Approved by the Board ot Trustees and signed on its behaff by..
IQBAL
SECRETARY
Date '.
Pagc17

WORCESTER MUSLIM WELFARE ASSOCIATION
INDEPENDENT EXAMINATION REPORT TO THE TRUSTEES OF WORCESTER
MUSLIM WELFARE ASSOCIATION
for the year ended 31 March 2023
Independent examiners statement
I have Gompleted my examinat1￿. I c£Jnfimi that no material rnatter5 have corne to my
8tteniion ￿ connection with the examination vthich gives me cause to believe that in. any
material respect..
the accounting records were not kept in accordance with section 130 of the
Charities Act," or
the accounts did not accord Trhryth the accounling records: or
the accounts did not comply with Ihe applicable requirements Con￿mIng the
form and content of accounts set out in the Chariti'es {AGcounts 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
examinatFOn.
I have no concems and have come acTOSS no other matters In connection with the examination
to which attention should be dra%￿ in this repc*t to ￿able a proper urbjerstanding of the
accounts lo be reached.
Concluslons relating to golng conc•m.
In Independent examinalion the f￿￿￿ncIal statements, we have concluded that the board's use
of the going concem basis of accounting in the preparation of the financial statements is
appropriate.
Based on the work have perfomjed. we have not identified any material uncertaintie5
relating to events ￿ CA)n4itions that. individuauy or collectively. may cast significanl doubt on
the association's at41ty to continue as a going concem for a period of at least tWe￿e months
frorn Wh￿ the financial statements are aUth￿ISed for issu8.
Our responsibilits'es and the responsibilities of th6 board of trustees with resp8¢t to going
Ccjncern are described in the reievant secti￿S of this rep(xt.
Other Infomiatlon
The other information comprises the infomiation induded in the tnjstees, annual report, other
than the financial statements and our independent examination report thereon. The trustees
are responsibl6 for Ihe other Infonnatil￿ ￿ntained within th8 annual report. Our O￿nIOn on
the finanoal staternents does nDt cover the other inforynatmm and. ex￿pt to th8 extent
olherwise explicitly staled in our report. we do not express any form of assurance conclusion
thereon.
Pagel 8

WORCESTER MUSLIM WELFARE ASSOCIATION
INDEPENDENT EXAMINATION REPORT TO THE TRUSTEES OF WORCESTER
MUSLIM WELFARE ASSOCIATION
for the year endod 31 Mar¢h 21123 (contlnu•d)
Our responsthility is to read Ihe other inf(￿ation and. in doing so, consider whether the other
Informatron is materially inconsistent wlth the financial statements, or our knowledge obtained
during the examination, or otherwise appews to be materialty misstated. If we identlfy such
material inconsistencies or apparent m81erial misstatements, we are required to determine
whether this gives rise lo a material misstslement in the financial statements themselves. If,
based on the work we have perfMned, we condud8 that ther8 is a material misstatement of
this other infonnation, we ar8 required to r8p(Nl that facL
Responslbllltles of the Tn￿180*
As explained more lully in the trustees, r8sp(Thibilities statement set out on pag8 7, the
trustees a￿ responsible lor th8 preparation of the financial statements and for being satisfied
that they give a true and fair view, and for such intemal control as the trustees de18rmine is
necessary to enable Ihe preparation of financial statements that are free from material
misstatement, vthether due to Iraud or error.
In preparfng the finanaal statements, the trustees are responsible for assessing the CIO,
abillty to conlinue as a going concem. disclosing. as applicab16, matters related to going
concern 8nd using the going concern basis of accounllng. unless the trustees either intend to
Ilquidate the CIO or to ceasè operations or have Th) realistic aKernative but lo do so.
Indèpend•nl •x•mlner'8 responslbllhles
As the charitys trustees, you are responsible forthe preparatlon of the accounts in accordance
wlth the requirements of the Charities Act 2011 {'the Act").
We report in respect of my examination of the Trust's acc4wnts carried out under sectlon 145
of the 2011 Act and In carrying out my examination. I have folbwed all the appllcable
Direction$ given by the Charity Commission under section 145151(b) of the Act.
Page19

WORCESTER MUSUM WELFARE ASSOCIATION
INDEPENDENT EXAMINATION REPORT TO THE TRUSTEES OF WORCESTER
MUSLIM WELFARE ASSOCIATION
for the year ended 31 March 2023 (continued)
Irregularits'es. including fra￿￿, are instances of non-compliance with laws and regulations. We
design procedure5 in line with our responsibilities. outlined above, to detect material
misstatements in resp8d of I￿egulanties, including fraud. The specffic prC￿￿ur8s for this
engagement and the extent to whrth these are (xpable of deteding irregularities. induding
fraud ar& detailed below:
review minutes of meetings of the trusteeslthose charged with governan￿.
review the operation of the CIO'S corrtrols in relation to the preparation and
presentation of managemenl information.
eck that the financial ststements agree with the accounting records.
ensure, so faras is reasonably possible, the ¢J)mpleteness of the CIO'S Sncome.
review financial disclosures and test to supporting documentation.
obtain third party ¢))nfinnations of material balan￿s.
Because of the inherent limitations of an examination, there is a risk that we will not detect all
irregularities, including those leading to a materFal misstatement in the financial statements or
non-compliance with regulation. Thts risk increases the rnore that compliance with a law or
regulats'on is removed from the events and transactions reflected in the financial slatements,
as we will be less likely to bec(Yne aware of instances of non-complian￿. The risk is also
greater regarding irregularities occurring due to fraud rather Ihan error, as fraud involves
intentional cOn￿a￿en1, forgery. collusion, omission or misrepresentatiLY).
Ali Jaw ACCA F
Sevem Accounting
Shaw Mews
1 Shaw Street
Worcester
WR13QQ
T Bsc (Hons)
Date:
G 5l/L (IOLI
Page | 10

WORCESTER MUSUM WELFARE ASSOCIATION
STATEMENT OF FINANCIAL ACTMTIES linc1￿lIng income and expenditure account)
for the year ended 31 March 2023
Total
Fund5
2023
Total
Funds
2022
Unrestricted Restricted
Funds
Funds
Income from:
Donations and legacies
Charitable activities
Investment income
CJRS income
Other income
129929
50.259
22.385
520.070
649,999
50,259
22,385
435,147
32,639
23,595
44.995
12,000
12.085
12.085
Total income
214.658
$20.070
734,728
548,376
Expenditure on:
Charitable activities
Govèrnance costs
205,084
2.657
205.084
2,657
140,522
6,730
Totsl resourcès expended
207,741
207,741
147.252
Nel incoming resources
Beforn transferg
6,917
520,070
526,987
401.124
Gross transfers between
funds
Net incoming resources
6,917
520.070
526,987
401,124
Reconcillation of funds
10
Total funds brought forward
2,148.305
1.206.728 3,355,034
2,953,910
Fund3 introduced
Movament in fvnds
Total funds carrled forward
10
2,155.222
1,726.798 3,882,021
3,355.034
The notes on pages 9 to 11 fom part of I1￿ financ￿1 statements.
Pagel 11

WORCESTER MUSLIM WELFARE ASSOCIATION
STATEMENT OF FINANCIAL posrrioN
As of 31 March 2023
Note Unre¥trictod Rè8triGted
Funds
Furyls
2023
Total Funds
2022
Total fun(ts
Fixed assets
Tangible assets
1.794,244
1.726.798
3,521.042
2.900,701
Curr•nt Assets
Debtors
Cash at bank and in haTr
3,284
378.592
3,284
378,592
3,108
476,041
Creditors
Amounts falling
due within one year
381.876
381,876
479,149
(12.490)
{12.490)
(13,606)
Net current assets
369.386
369.386
465,543
Total Assets less
Curront Liabilities
2.163.630
1.726,798
3,890,428
3,366,244
Creditors-. Amounts falling
due after more than one year
(8.407)
(8.407)
{11,210)
Net As88ts
2.155.223
1.726,798
3.882.021
3,335,034
Funds
Unreslrided funds
Re8trided funds
2,155,223
1,726,798
2,478,102
876,932
Tolal Funda
10
3,882,021
3,3S5.034
These fina￿la1 StaleN￿nts %Yere app¥oved by Ihe Board of Trustees and signed on its behalf by".
Chairrna
aris Salo
Date '.
PaEe | 12

WORCESTER MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
lor thè year ended 31 March 2023
1. PRINCIPAL ACCOUNTING POUCIES
GENERAL INFORMATION
WOr￿Ster Muslim Welfare Assccialion is a Charitable Incorporated Organisation ICIOI
Incorporated in England and is registered wrth The Chanty Commission under the Charities Act
2011 and it constitutes a Public Benefrt Entity as defined by FR8102. The address of the registered
office is given in the referen¢e and administrative details on p4e 2.
BASIS OF ACCOUNTING
The charity constitutes a pull￿ benefrt entrty as defined by FRS 102. The finan¢ial statèments have
been prepared in ac¢ordance with AcGounting and Reporb'ng by Charities.. Statement of
Recommended Practice aFplicable to charilEs preparing their accounts in accordance with th•
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued in
Octot>er 2019, the Finanoal Reporting Standard applicable in the United Kingdom and R8public of
I￿land {FRS 1021, the Chanties Act 2011 and UK Generally Acceptèd Accounting Practice.
The charity does not include a cash flow statement on the ￿oUndS that il is applying FRS 102
Section 1A.
The financial statements are prepared in sterling.
The 5wnificanl accounting polirAs applied in the preparati¢￿ of these financial stalomenls a￿ Sét
out bélow. These policies have been consistently applied to all years preserlted unless otherwise
staled.
GOING CONCERN
At the time of approving the a¢￿unts, the trustees have reasonable exprflation that the CIO has
adequate resources to continue In operali¢)nal existence for the foreseeable future. Thus, the
trustees continue lo aéopl the going COn￿M basis ol accounting in preparing th8 acGounl5.
INCOMING RESOURCES
All incoming resources are included in the sts¢en￿nt of Financial ArtNities when the Clo 1$ legally
entitled to the income and the amount can be quanlffjEd with reasonabie accuracy.
RESOURCES EXPENDED
Expendrture is accwnled for on an accrual basis and has been classified under headings that
aggregate all cost ￿lated to the category. ￿ere costs cannot be directly attributed lo particular
headings. they have been allocated to activilies on a basis consistent wth Ihe use of resources.
TAXATION
The CIO is exempt from corporalion tax on its charrtable activtlies. It is Thjt registered for VAT
so irrecoverable VAT is included under the related expenditure headings.
Pagc | 13

WORCESTER MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
for the yéar ended 31 MaKh 2023 Iconlinued)
ACCOUNTING POLICIES (continued
TANGIBLE FIXED ASSEfs AND DEPRECIATION
Tangible fixed assets are stated at cost or valuation less accumulated depreciation and
accumulated impaiment losses. Cost includes costs directly attributable to making thè asset
operational.
Depreciation of tangible fixed assets is provided at the following basis, commencing wrth th8 year
of acquisition al rates estimated lo v￿lIe off their cost or valuation. less any resKlual Val￿ over the
estimated useful livos which are as follows..
LaTr
Freehold property
Computer equipment
Office equipment
Fixtures and fittings
Nol deve¢￿ed
Over 100 years
Over 5 yeaJ5
Over 10 years
Over 10 years
FUND ACCOUNTING
Unrestricted funds can be used in accordance wrth the charitable oty'ectives at the discrètion of the
trustee$.
Restricted funds can only be used for restricted purposes wthin the objects of the CIO, Restrictions
arise when $pgcified by the doncrf or when funds raised for restricted purposes.
GOVERNMENT GRANTS
Government grants Indude grants rèceived from the Home Offjce, lo¢al authorities, and other
government organisations. Government granls recerved for capital items are re¢ognised in income
over the useful life of the assets (excluding landl under the accruals model. Grants relating to
venue are recognised In income and expendr(ure over the same period as the expenditure lo
which they relate once reasonable assurance has been gained Ihat the CIO will comply with the
Conditions and thal the funds will te received.
DEBTORS AND CREDITORS RECEIVABLEIPAYABLE WITHIN ONE YEAR
Oebtors and creditors with no slated interest rale and receivable or payable within one year are
recorded al transaction pnce. Any losses arising from impainnent are recognised in the slalement
of financial activrties in other admini8trats.ve expenses.
LEASES
Rentals payable and f￿1Vable under operating leases are tharged to the staternent of financial
activities on a straight-line basis over the perh￿ of the lease
Pag¢1 14

WORCESTER MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2023 l¢ontinued)
INCOME
2023
2022
Donations
Member's donations
Friday collections
General donations
New Mosque prq'e¢t
GIftAid
Funeral Collection
Pakistan Flood Appeal
Turkeylsyrla Earthquake
45,496
31.525
520,070
19,219
3,115
25.115
5,459
38,215
32,673
354,223
10.037
649,999
435,147
Charltable actlvltlos
Educats'on fees
Charitable events
Amortisation of grant
39.566
7,890
2.803
28,293
1,543
2,803
50,259
32.639
Oth•r Incom•
Grants received
Rent re¢eived
CJRS income
Other
6,300
22,385
12,000
23,595
7,955
37,039
5,785
34,470
80,590
TotsF incomo
734,728
548.376
Anatysis by funds:
Unrestricted fvnds
Reslricted funds
214.658
520,070
194,153
354,223
734.728
548,376
Pagel 15

WORCESTER MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMEKrs
for the year ended 31 IAarch 2023 (continued)
A goverrrfnent gfanl of£26.095 was re￿ived from the Home Office on 19 January 2018. An amount
of £2.803 has been amortised in the year. vthh a balance of £8,407 being Irealed as deferred
income (see notes 8 and 9)
EXPENDITURE
2023
2022
Charitablfr activities
Wages
Educats'on costs
Grant expenditure
Propety runniTrJ costs
Light and heat
Office & general expeThJrture5
Telephone
Janitorial
Meals and ￿freshments
Repairs
Depreciats"on
Advertising
Printing & stalK)nery
Insurance
Bank ¢harges
Other charrtable exp
Funeral Expenditure
Paknstan Flood Expendrture
85.552
203
9,271
78,429
5,939
236
25.778
4S9
1,124
2,063
7,204
12,810
18,853
7,002
7,686
1,372
1,166
1,933
3,996
5.639
18,853
4.829
36
4,092
20
6,296
4,153
17
7,589
3,000
20.000
. 205,084
140,522
Governance
Auditors, remuneration
Accountancy
Legal and professional fees
4.200
2,530
2.657
2.657
6,730
Total experKllture
207,741
147,252
STAFF COSTS
Wages and salanes
Social Security Costs
Pensions defined contri￿li0nS
84,381
77,485
1,171
945
85,552
78.429
The average numter of employees dwTng the year w35 10 (2022- 231.
Pagel 16

WORCESTER MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2023 Iconlinuedl
5. TRUSTEES, REAIUNERATION. EXPENSES AND BENEFITS
No trustee recèived remuneration, exFenses or other benefit5 in their capacity as a trust88 for
the year ended 31st March 2023 (2022- Nil}.
TANGIBLE FIXED ASSETS
Fraehold
Land and
Bulldlngs
Flxturèg
flttings and
equipment
Total
Cost or value Introduced
Al 1 Apnl 2022
Additions
Disposals
2.937.605
639,193
38,841
2,976,446
639,193
Al 31 March 2023
3.576.798
38,841
3,615,639
Depr•clatlon
Al 1 April 2022
Charge for th8 year
Disposals
59.206
14,800
16,538
4.053
75,744
18,853
Al 31 March 2023
74.006
20,591
94,597
Nel Bock Value
At 31 March 2023
3.502, 792
18,250
3,521.042
Al 31 March 2022
2.878,399
22.303
2,900.702
Pa8el 17

WORCESTER MUSLIM IhlELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
For the year ènded 31141arch 2023 (contlnued)
DEBTORS
2023
2022
Amounts recoverable within year.
Trade debtors
Other debtors
Prepaymenls and accrued income
3,284
3,108
3,284
3.108
CREDITORS: Amounts falling du• within on• year
2023
2022
AccnJal8
Other taxes and soclal security
Gov•mment grant8 - deferred income
9,437
250
2,803
10.187
617
2,803
12,490
13,606
CREDITORS: Amounts falllng du• aft•r mor• than ¢Jn• y•or
2023
2022
Loans
Government granls - deferred income
8,407
11,210
8,407
11,210
Pagel 18

WORCESTER MUSLIM ¥¥ELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2023 (conlinued)
10. MOVEMENTS IN FUNDS
01￿.22
Income Exp•nditure
31-03-23
Unreslrlcted funds
Net incoming resources
2.148.305
214,658
(207,7411
2.485.019
2.148.305
214,658
1207.741)
2,485,019
Re8lrict•d fund8
New Mosqué proie¢t
1.206,728
520.070
1,726,798
1,2IX,728
520,070
1,726,798
Total Funds
3,355,034
734,728
1207 741 }
3,882,021
11 ANALY818 OF NET ASSETS BETweEN FUNDS
Unrestri¢t•d Re•trl¢ted
Funds
Funds
2023
Totsl
2022
Total
Tangible fixed assets
Cash
Other current 8ssetsllliabililies)
Creditors due after more than
one year
1,794.244
378.592
(9,206)
18.407)
1.726.798
3.521.042
378,592
19,2061
18,4071
2,900,702
476,041
{10,4981
(11,210)
2.155.223
1.726.798
3,882.021
3.355,035
12. RELATED PARTY TRANSACTIONS
During the year £2.158 (2020: £1,180) was paid to Mohammad Iqbal. a trustee, as
remuner*"on in his capacrty as the administrative secretary of the CIO. The regal authority
is included in the cons¢itutN)n.
Page,, 19

WORCESTER MUSLIM WELFARE ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 March 2023 (continued)
12. RELATED PARTY TRANSACTIONS
Dunng the year £012021.. £2,158) was paKI to Mohammad Iqbal. a trustee, as remuneration
in his capacity as the administrative secretary of the CIO. The legal aLrthority 15 included in
the constituts"on.
During the year, ￿lA D&B Management Ltd {a subsidiary of MIWA CIO) carried out work
on behalf of MWA CIO amounting to £614.683. This is relation to arGhitect Work and design
of the new Mosque of Light
13. SUBSIDIARY COMPANY
A new subsidiary company. WMWA D&B Management Limrted. was incorporated as a trading
limited co. 13083521 on 15 December 2020., ils purpose is lo act as the design and build
contractor for the new mosque light. The subsidiary did not trade in the period to 31 March
2021, and consequently no group accounts have been P￿pared.
Page | 20