Charity registration number.. 1176235 MOHEBBAN AL-ZAHRA TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 CNA CNA & CO Chartered Certified Accountants ACCA Cna & Co Accountants 810 Stockport Road Manchester M12 4QL
Mohebban Al-zahra Contents Page Trustees, Report Independent Examiner's Report statement of Financial Activities Statement of Financial Position Notes to the Financial Statements 7-10
Mohebban Al-zahra Trustees, Report For The Year Ended 31 December 2024 The trustees present their report and the financial statements for the year ended 31 December 2024. Objectives and Activities Aims and Objectives Charitable Objetts For the public benefit, the charity's purpose is to advance Islam in accordance with the Shia Ithna Ashari falth, particularly within Manchester. This will be achieved in partiCLJlar, but not exclLJsively, through- Holding prayer meetings and lectures, Organising public celebrations of religious festivals, Producing and/or distributing literature on the Shia Ithna Ashari faith to educate and enlighten others about Islam. Public Benefit For the public benefit, the charity's purpose is to advance Islam in accordance with the Shia Ithna Ashari faith, particularly within Manchester. This will be achieved in particular, but not exclusivelyi through: Holding prayer meetings and lectures, Organising public celebrations of religious festivals, Producing and/or distributing literature on the Shia Ithna Ashari faith to educate and enlighten others about Islam. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit. Reference and Administrative Details Trustees Dr 5ADEGH ANSARI - Chair Mr Sayed Farid SARWARY - Trustee Mr AHMAD NAIEM - Trustee Mr Hamid Mirzaei Trustee Mr Sayed Ali Alawi Charity Number 1176235 Principal Address 929 Oldham Road Manchester M40 2EB Page I
Mohebban Al-zahra Trustees, Report (continued) For The Year Ended 31 December 2024 Independent Examiner Mr Nazakat ALI FCCA CNA & CO Chartered Certified Accountants ACCA Cna & Co Accountants 810 Stockport Road Manchester M12 4QL Page 2
Mohebban Al-zahra Trustees, Report (continued) For The Year Ended 31 December 2024 The trustees, report was approved by the board of trustees and signed on its behalf by.. Mr Sayed Farid SARWARY Trustee 12 September 2025 Page 3
Mohebban Al-zahra Independent Examiner's Report to the Trustees of Mohebban Al-zahra For The Year Ended 31 December 2024 I report to the trustees on my examination of the accounts of Mohebban Al-zahra (the Trust) for the year ended 31 December 2024. 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 accoLJnts carried out under settion 145 of the 2011 Act and in carrying out my examination, I have followed the 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.. l. 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 contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accoLJnts give a 'true and fair view, which is not a matter onsidered 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. Mr Nazakat ALI FCCA 12 September 2025 Cna & Co Accountants 810 Stockport Road Manchester M12 4QL Page 4
Mohebban Al-zahra statement of Financial Activities For The Year Ended 31 December 2024 2024 2023 Unrestricted Unrestricted funds funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies EXPENDITURE ON: Raising funds Charitable activities.. 78,709 25,292 (54,897) (36,295) NET INCOMEIIEXPENDITURE) 23,812 (11,003) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 23,812 (11,003) 610,175 621,178 li 633,987 610,175 The notes on pages 7 to 10 form part of these financial statements. Page 5
Mohebban Al-zahra statement of Financial Position As At 31 December 2024 2024 2023 Unrestricted Total funds funds Notes FIXED ASSETS Tangible Assets 632,635 639,025 632,635 639,025 CURRENT ASSETS Cash at bank and in hand 35,080 4,842 35,080 4,842 Credltors: Amounts Falling Due Wlthln One Year (728) (692) NET CURRENT ASSETS (LIABILITIES) 34,352 4,150 TOTAL ASSETS LESS CURRENT LIABILITIES 666,987 643,175 Creditors: Amounts Falling Due After More Than One Year io (33,000) (33,000) NET ASSETS 633,987 610,175 FUNDS OF THE CHARITY Unrestricted Funds 633,987 610,175 TOTAL FUNDS li 633,987 610,175 On behalf of the board Mr Sayed Farid SARWARY Trustee 12 September 2025 The notes on pages 7 to 10 form part of these financial statements. Page 6
Mohebban Al-zahra Notes to the Financial Statements For The Year Ended 31 December 2024 General Information Mohebban Al-zahra is an unincorporated charity registered with the Charity Commission, registered charity number 1176235. The principal address is 929 Oldham Road , Manchester, M40 2EB. 2. Accounting Policies 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared in accordance with the Charities SORP IFRS 102) "Accounting and Reporting by Charities- Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 2019)" Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011. The charity Is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources FLJndraising Activities The charity raises funds primarily through voluntary donations from members of the community. This includes.. Contributions collected during regular prayer gatherings, Donations given during Friday sermons, Fundraising collections during significant religious months and events, other voluntary contributions made in support of the charity's objects. All funds are collected, recorded, and applied solely towards advancing the charity's purposes. 2.3. Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases.. Freehold 10/0 Reducing Balance 2.4. Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. 3. Income from Donations and Legacies 2024 2023 Unrestricted Unrestricted funds funds Donations and gifts 78,709 25,292 Page 7
Mohebban Al-zahra Notes to the Financial Statements (continued) For The Year Ended 31 December 2024 4. Net Incomel(Expenditure) The net income/lexpenditure) is stated after charging/(crediting): 2024 2023 Depreciation of tangible fixed assets - owned 6,390 6,455 Analysls of Expendlture 2024 Support Activities costs undertaken (see note dirertly 6) Total Raising funds 850 54,047 54,897 2023 Support Activities costs undertaken (see note directly 6) Total Raising funds 3,052 33,243 36,295 6. Support Costs 2024 Raising funds Premises expenses General administration Depreciation 44,185 3,472 6,390 54,047 Page 8
Mohebban Al-zahra Notes to the Financial Statements (continued) For The Year Ended 31 December 2024 2023 Raising funds Premises expenses General administration Depreciation 22,169 4,619 6,455 33,243 7. Average Number of Employees Average number of employees during the year was.. NIL (2023.. ) Tangible Assets Land & Property Freehold Cost As at l January 2024 652,000 As at 31 December 2024 652,000 Depreciation As at l January 2024 Provided during the period As at 31 December 2024 12,975 6,390 19,365 Net Book Value As at 31 December 2024 632,635 As at l January 2024 639,025 9. Creditors: Amounts Falling Due Within One Year 2024 2023 Trade creditors 728 692 10. Creditors: Amounts Falling Due After More Than One Year 2024 2023 Trade creditors 33,000 33,000 Page 9
Mohebban Al-zahra Notes to the Financial Statements (continued) For The Year Ended 31 December 2024 11. Movement in Funds Asati January 2024 Asat31 December 2024 Income Expenditure Unrestricted funds General- General unrestricted fund 610,175 78,709 (54,897) 633,987 Total funds 610,175 78,709 {54,897) 633,987 Asatl January 2023 Asat31 December 2023 Income Expendlture Unrestricted funds General: General unrestricted fund 621,178 25,292 {36,295) 610,175 Total funds 621,178 25,292 {36,295) 610,175 12. Transactions with Trustees During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows.. 2024 2023 13. Related Party Di$¢losures Page 10