CHARITY REGISTRATION NUMBER: 1174911
Moseley Muslim Community Association CIO
Financial Statements
For the Year Ended
31 July 2024

Moseley Muslim Community A550ciation CIO
Financial Statements
Yeay ended 31 July 2024
Page
Trustees, report
Independent Examiner's report to the trustees
Statement of financial activities (including income and expenditure account)
Statement of financial position
Statement of Cash Flows
Notes to the financial statements

Moseley Muslirn Community Association CIO
Trustees, Annual Report
Year ended 31 July 2024
The trustees present their report and the financial statements of the charity for the year ended
31 July 2024.
Reference and administrative details
Registered charity name
Moseley Muslim Community Association CIO
Charity registration number
1174911
Principal office and registered 496 Moseley Road
office
Birmingham
BI? 9AH
The trustees
A Ra5hid
MEAwan
J Arain
M K Chaudhry
M I Shaikh
S K Chaudhry
P D 05born
K Shaikh
R Carter
T Azarpay
Accountants
Younis Bhatti & Co.
Chartered Accountants & Ststutory Auditors
93 Broad Street
Birmingham
B15 IAU
Bank
HSBC Bank PIC
New Street
Birniingham
B2 4JU

Moseley Muslim Community A550ciation CIO
Trvstees, Annual Report (continuedj
Year ended 31 July 2024
Structure, governance and management
Governin
Document
The OTganisation is a charitable incorporated organisation (CIO}, and re￿stered as a charity on 2
October ?017. The charity was established under an'Association Model Constitution, which
established the obl￿ts aiid powers of the charitable CIO and is governed uiider its Constitution. In
event of the charity teing wound up, the members of the CIO have no liability to contribute to its
a55ets and no personal responsibility for settling its debts and liabilities.
Recruitment and A
ointment of Mana
ement Committee
The charity trustees for the PUTposes of charity law and under the constitution are known as members
of the Management Committee. Under the requirements of the constitution the members of the
Management Committee are elected to serve for a period of three years after which they must be re-
elected at the next Annual General Meeting.
Trustee Induction and Trainin
The trustees are already familiar with the practical M'ork of the charity and are encouraged to take up
training courses offered as part of good governance which are run during the year.
Risk Mana
ement
The Manasement Committee has conducted a review of the major risks to which the charity is
exposed. A risk register has been established and is updated regularly. Where appropriate. systems or
procedures have been established to mitigate the risks the charity face5.
anisational Structure
The Management Committee meet up monthly and are responsible for the strategic direction and
policy of the charity. Other 5Tnaller committees are Finance CoTnmittee, Community Engasement
Committee and Communication Committee and meet up a5 and when requiTed.
A Centre Manager has been appointed with the responsibility for the day to day operational
management of the Community Centre.

Moseley Muslim Community Association CIO
Trustees. Annual Report continued)
Year ended 31 July 2024
Structure, governance and management (coiitiiiiied)
Objectives and activities
The charity's objects and principal activities are to:
To further or benefit the residents of Balsall Heath and the neighbourhood, without distinction of sex,
sexual orientation, race or of political, religious or other opinions by associating together the said
residents and the local authorities. voluntary and other organisations in a common effort to adiiance
education and to provide facilities in the interests of social welFare for recreation and leisure time
occupation with the objective of improving the conditions of life for the residents.
In furtherance of these objecLs but not otherM1i5e, the trustees shall have power:
To establish or secure the establishment of a community centre and to maintain or manage or co-
operate with any statutory authority in the maintenance and management of such a centre for
activities promoted by the charity in furtherance of the above objects.
We have referred to the guidance contained in the Charity Commission's general guidance OTh public
benefit when reviewing our aims and objectives and in planning our future activities.
Achievements and perfomiance
The charity owns The Moseley School of Art, a Listed Grade Il. building which is currently used as a
community centre known as Moseley Community Hub. At the year end 31 July 2024 most of the
building had been let on rental and the halls hired on daily basis.
Financial review
At 31 July 2024 the charity made a Surplus income of £48%85.
Investment Polic
As most of the charity'5 funds are to Ee spent in the short terni there are no long term investments. A
review of investment policies is therefore planned in the new financial year.
Reserves Polic
The Management Committee has examined the charity's requirements for reserves in light of the main
risks to the organisation. It has established a policy whereby the unrestricted funds not committed OT
invested in tangible fixed assets held by the charity should be between 3 and 6 months of the
expenditure. The reserves are needed to meet the working capital requirements of the charity and the
Management Committee are confident that at this level they would be able to continue the activities of
the charity in the event of a significant drop in income. In the short term the Management Committee
has also considered the extent to which existing activities and expenditure could be curtailed, should
such circumstance5 arise.

Moseley Muslim Community Association CIO
Trustees, Annual Report (continued)
Year ended 31 July 2024
Trustees. responsibilities statement
The trustees are responsible for preparing the trustees, report and the finaiicial statements in
accordance with applicable law and United Kingdom Accountiiig Standards (United Kingdom
Generally Accepted Accounting Practice)-
The law applicable to charities in England and Wales requires the trustees to prepare financial
statements for each financial year which give a true and fair view of the state of affairs of the charity
and of the incoming resources and application of resources of the charity for that period.
In preparin8 these financial statenients, the trustees are required to:
select suitable accounting policies and then apply them consistendy:
observe the methods and principles in the applicable Charities SORP {FR5102);
make judgments and accounting 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 continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements comply with the
Charities Act 2011. They are a150 responsible for Safeguarding the assets of the chaTity and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees, annual report was approved on 29th May 2025 and signed on behalf of the board of
trustees by..
M K Chaudhry
Trustee
J Arain
Trustee

Moseley Muslim Community Associat7on CIO
Independent Examiner's Report to the Trustees of Moseley Muslim Community Association CIO
Year ended 31 July 2024
We report to the trustees of Charitable Incorporated Organisation (CIO) on our examination of the
accounts of M05eley Muslim Conimunity A550ciation CIO for the year ended 31 July 20?4 which
comprise the Statement of Financial Activities, the Statement of Financial Position, Statenient of Cash
Flows aiid the related notes.
Responsibilities and basts of report
As explained more fully in the trustees, responsibilities statement (sel out on page 4), the trustees are
responsible for the preparats.on of the financial statements which give a true & fair view.
Having satisfied ourselves that the accounts of the CIO are not required to be audited under Part 16 of
the 2006 Act and are ell￿ble for independent examination, We Teport in respect of our examination of
YOUT CIO'S accounts a5 carried out under section 145 of the Charities Act 2011 {'the 2011 Act). In
carrying out our examination we have followed the Directions give by the Charity Commission under
section 145(5)(b) of the 2011 Act.
Independent examinerfs statement
We have Completed our examination. We can confirni that no material matters have come to our
attention in connection with the examination giving us cause to believe that..
accounting records were not kept in accordance with section 386 of the 2006 Act. or
the accounts do not accord with those records.. or
the accounts do not coniply with the accounting requirements under section 396 OF the 2006
Act 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,. or
the accounts have not ￿en prepared in accordance with the Charities SORP.
We have no concerns and have come across no other matteTS 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.
ammad Younis Bhatti FCA
For and on behalf of
Younis Bhatti & Co. Ltd
Chartered Accountants
93 Broad Street
Birmingham
B15 IAU
Date: 29h May 2025

Moseley Muslim Community Association CIO
Statement of Financial Activities
(including income and expenditure account)
For the Year to 31 July 2024
2024
Restricted
funds
2023
Unrestr]cted
iids
Total
Note
Income and endowments
DoiiatiDn5 and legacies
Charitable activities
Other trading activities
Interest received
309
5,500
105.143
309
5,500
105.J43
180
3,000
110,231
Total income
110,952
110,952
113,411
Expenditure
Expenditure on Taising funds:
Costs o( raising donations and
legacies
Costs of other trading activities
Expenditure on charitable activities
Bank interest paid
Total expenditure
70,693
1374
72.067
80,669
70,693
1,374
71067
80,669
Net incomelldeficit)
40,259
(1,3741
38.885
32,742
Other recognised gains and losses
Other gains/(10sses)
Net movement in funds
40.259
(1.374)
38,885
32,742
Reconciliation of funds
Total funds brought forward
Total funds carried fonNard
732.194
197.657
929.851
897,109
12
772.453
196,283
968.736
929,851
The statement of financial activities includes all gains and losses recognised in the period.
All income and expenditure derive from continuing activities.
The notes on pases 9 to 15 form part of these financial statement5.

Moseley Musltm ComTDunity Association CIO
Statement of Financial Position
31 July 2024
2024
2023
Note
Fixed assets
Land and Buildings
Furniture, Fixture & Fittings
Computer Equipment
771,217
17.446
266
771,217
19,384
355
15
788.929
790,956
Current assets
Debtors
Cash at bank and in hand
10
11,594
187.056
10,874
144,047
198.650
154,921
Creditors: amounts falling due within one year
Net current assetsl(liabilities)
Total assets less current liabilities
li
18.843
16,026
179.807
138,895
968.736
929,85]
Creditors due after more than one year
Net assets
13
968,736
929,851
Funds of the chartty
Restricted funds
Unrestricted funds
12
12
196.283
T72.453
197,657
732,J94
Total charity funds
968.736
929,851
These financial statements have been prepared in accordance with the provisiors applicable
to charities.
These financial statements were approved by the board of trustees on 291h May 2025. and
signed on behalf of the board by..
M K Chaudhry
Trustee
J Arain
Trustee
The notes on pages 9 to 15 forni part of these financial statements.

Moseley Muslim Community Association CIO
Statement of Cash Flows
Year ended 31 July 2024
Note
2024
2023
Cash flows from operating activities
14
43,009
19,432
Interest paid
Net Cash flow from operating activities
43.009
19,432
Cash flow from investing actii'ities
Payments to acquire taiigible fixed assets
Interest received
Net Cash flow from inTr'esting acti)'ities
Cash flow from financing activities
Receipts of short terni finance
Net cash from financing activities
Net increasel (decrease) in cash and cash equivalents
Cash and cash equivalents at 31 July 2023
Cash and cash equivalents at 31 July 2024
43.009
144.047
19.432
124.615
187,056
144,047
Cash and cash equivalents con515t of:
Cash at bank and in hand
187,056
144,047
Cash and cash equivalent5 at 31 July 2024
187,056
144,047
The notes on pages 9 to 15 forni part of these financial statements.

M05eley Muslim Community A550ciatRon CIO
Notes to the Financial Statements
Year ended 31 July 2024
General infomiation
The charity is a public benefit entity and a CIO, registered M'ith the Charities Commission in
England and Wales (Reg No: 1174911). The address of the Charity oflice is 496 Moseley Road,
Birniingham Bl? 9AH.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102. 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the 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) (Charities
SORP (FRS 102)).
Accounting policies
Basis of preparation
The financial statenients have been prepared on the historical c05t basis.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity 5ati5fies the criteria of being a qualifying entity as defined in FRS 102. As such, the
exemption available under paragraph 1.12 of FRS 102 with re8aTd to disclosures in respect of
financial instruments has been taken.
Judgements and key sources of estimatlon uncertainty
The Preparation of the financial statements requires management to make judgements, estimates
and assumptions that affect the amounts repoTted. These estimate5 and judgements are
continually reviewed and are based on experience and other factors. including expectations of
future events that are believed to be reasonable under the circumstances.
Fund accounting
UnTe5tricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earniarked by the trustees for parttcular future project
or commitment.
Restricted funds are subj'ected to restrictio￿% on their expenditure declared by the donor or
through the tern￿ of an appeal and fall into one of two sub-classes.. restricted income funds or
endowment funds.

Moseley Muslim Conimunity Association CIO
Notes to the Financial Statements (continued)
Year ended 31 July 2024
Accounting policies (coiitliiiied)
Incoming resources
All incoming resources are included in the statement of financial activities M'hen entitlement has
passed to the charity,. it is probable that the econoniic benefits asSOClated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income=
income from donations or grants is recognised when there i5 evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlemeiit is established.
income from donated goods is measured at the fair value of the good5 unless this is
impractical to measure reliably, in which case the value is derived from the cost to the
donor or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
incorne from contracts for the Supply of services Is recogn15ed with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which
case it may be regarded as restricted.
Resources expended
Expenditure is recogni5ed on an accruals basis as a liability is incurred. Expenditure includes any
V AT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable tradin8 actsvities. and the sale of donated goods.
expenditure on charitable activities includes aIl costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support Costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor pait of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity- Shared costs are apportioned
between the activities they contribute to on a reasonable, justifi'able and consistent basis.
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Moseley Muslim Community Association CIO
Notes to the Financial Statements (continued)
Year ended 31 July 2024
Accounting policies (coiitiiiiied)
Financial instruments
A financlal asset OT a financial liability is recognised only when the charity becomes a party to
the contractual provisions of the instrument.
Basic financial instruments are initially recogni5ed at the amount receivable or payable including
any Telated transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment 15 subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
COSt less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset Is deferred beyond normal busine55 terms or financed at a rate of interest
that is not a market rate. in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value. with any change5
recognised in the statement of financial activities. with the exception of hedging instruments in a
designated hedging relationship.
Finaneial assets that are rneasured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain wa5 recognised.
For all equity instruments regardless of significance. and other financial assets that are
individually sisnificant, these are assessed individually for impainnent. OtheT financial assets
are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately. to the extent that the reversal does not
result in a caTrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Depreciation
Depreciation is charged at the following rates:
Land & Buildings- nil %
Furniture & Fixture - IO% reducing balance
Computer Equipment- 25% reducing balance
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Moseley Muslim Community Association CIO
Notes to the Financial Statements (continuedj
Year ended 31]uly 2024
Donations and legacies
Unrestricted
Fund5
Restricted
Funds
Total
2024
2023
Donations
Other Donations
309
309
180
309
180
Charitable activities
Unrestricted Restricted
Funds
Funds
Total
2024
2023
B VSC- Long Covid Project
5.5LNI
5,5(Ml
3,000
5500
5,500
3.000
Other trading activities
Unrestricted Restricted
Funds
Funds
Total
2024
2023
Hall hire & rental income
Other income
102,262
2.881
102.262
2,881
106,289
3,942
105,143
105.143
I JO,231
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M05eley Muslirn Community Association CIO
Notes to the Financial Statements {conlinutdJ
Year ended 31 July 2024
Expenditure on charitable activities by fund type
Unrestricted
Fund
Restricted
Funds
Total
2024
2023
Repairs and renovation
BVSC - Long Covid Project Costs
Centre Manager's salary cost
Support costs
Accountancy fee
Depreciation
4,484
5,51K)
J 5,030
43,081
1,945
653
4.484
5500
15.030
43,081
1.945
2.027
5,639
3,000
17,451
50,362
1,945
2,272
1,374
70,693
1374
72.067
80,669
Net income
Net income 15 ststed after charging..
2024
2023
Accountancy fee payable for the financial statements
1.945
1,945
Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity were received by the
trustee5.
10. Debtors: amounts falling due withln one year
2024
2023
Trade debtors
Other debtors and prepayments
10.887
707
9,290
11594
10.874
ii.
Creditors: amounts falling due wfthin one year
2024
2023
Accruals and deferred income
PAYE and National Insurance
18,722
15,972
18.843
16.026
-13-

Moseley Muslim Community A550ciation CIO
Notes to the Financial Statements (continu
Year ended 31 July 2024
12. Analysis of charltable funds
Unrestricted funds
Ai
37 Jul 2023
Gaiiis and
At
losses 31 Jul 2024
Inconie Expenditure
Transfers
General funds
732.194
110.952
(70.693)
TJ1453
732,194
110.952
(70.693)
772.453
Restricted funds
At
31 Jul 2023
Gains and
At
losse5 31 Jul 2024
Income Expenditure
Transfers
Grants
DonatioTLS
197,657
(1.374)
196.283
197.657
(1.374)
196.283
13. Analysis of net assets between funds
Unrestricted
Funds
Restricted
Funds
Total
2024
2023
Fixed A55ets
Current assets
Creditors less than l year
592.646
198,650
{18,843)
196,283
788.929
198.650
(18.843)
790,956
154,921
(16,026)
Net assets
771453
J96,283
968.736
929,851
-14-

Moseley Muslim Community Association CIO
Notes to the Financial Statement5 {continuedJ
Year ended 31 July 2024
14. RecunciliAtiun of net income l {expenditure) to nel rash flow
from operatillg activitie5
2024
Net income/(expenditure) for the year
Adjust for..
Interest receivable
Interest payable
Depreciation
Ilncrease)/decrease in debtor5
Increase/(decrease) in creditors
38,885
32,74?
2,027
(720)
2.817
2,272
8,394
{?3.976)
Net cash flow from operating activitie5
43.009
15. Tangible fixed assets
IAnd and
Buildings
Furniture &
Fixtures
Computer
equipment
Total
2024
Cost or valuation:
At l August 2023
Capitalised expenditure
Accumulated depreciation
7n,217
28.613
631
800.461
{11.167)
(365)
{11,532)
At 31 July 2024
771.217
17.446
266
788,929
16.
Trustees, and key management personnel remuneration and expenses
The trustees neither received nor waived any remuneration during the year.
The trustees did not have any expenses reimbursed during thc year.
17.
Related part). ¢ransaction5
There were no relaled party Iransactions during the year.
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