## **THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE**
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS FOR YEAR ENDED 31 OCTOBER 2025
THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## Table of Contents
Introduction ............................................................................................................................................ 2 Structure, Governance and Management ........................................................................................ 3 Objective, Activities and Achievements ........................................................................................... 4 Impact ...................................................................................................................................................... 5 Future Plans ............................................................................................................................................ 5 Independent Examiner’s Report ........................................................................................................ 7 Statement of Financial Activities ........................................................................................................ 8 Balance Sheet ......................................................................................................................................... 9 Cash Flow Statement ......................................................................................................................... 10 Notes to the Financial Statement .................................................................................................... 11
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## Introduction
We, the trustees of The Sri Lankan Muslim Welfare Association of West Yorkshire, hereby present our report for the financial year ending 31 October 2025. This report provides an overview of the activities, progress, and financial performance of the charity during the reporting period.
The trustees present their report and the unaudited financial statements for the charity for the year ended 31 October 2025.
## Reference and Administrative details
Registered Charity Name: The Sri Lankan Muslim Welfare Association of West Yorkshire Registered Charity Number: 1189362 Charity’s Principal Address: 6 Hartley Street, Dewsbury, West Yorkshire, WF13 2BJ
## The Trustees
1. Mohamed Safreen Ameer Mukthar
2. Fareed Mohammed Ahmed
## Independent Examiner
Fazlur Rahman, ACMA, CPA, MBA
Chartered Management Accountant 34 Oxford Street,
Batley, WF17 7PR
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## Structure, Governance and Management
## Document
Type of Governing Document: Constitution Charity Constituted as: Non-Profit Charity Association Trustee Selection Methods: Elected by General Assembly Membership
## Organisation Structure
The charity trustees are responsible for the general control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefits.
The trustees meet as a body on a regular basis and are responsible for all decisions taken in relation to the running and the activities of the charity. The trustees continue to be actively involved in the running of projects, supported by a dedicated team of volunteers.
## Recruitment and Appointment of Trustees
The existing trustees are responsible for the recruitment of new trustees. They will appoint additional trustees if required in the future to ensure the board possesses the necessary skills and experience to guide the charity.
## Risk Management
The trustees actively assess and manage the risks facing the charity on an ongoing basis. Comprehensive policies and procedures have been established to support effective risk management and internal controls. The trustees are confident that robust systems are in place to address any risks identified.
The trustees are particularly vigilant about the risks associated with operating community facilities, public events, and working with children and vulnerable adults. Strict safeguarding and due diligence procedures are in place to oversee all volunteers, educational staff, and community activities.
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## Objective, Activities and Achievements
## The Objectives of the charity
1. To advance the Islamic faith and promote community welfare within the West Yorkshire district, with a particular focus on addressing the spiritual and social needs of the Sri Lankan Muslim community and the wider public.
2. To cooperate and coordinate with organisations which primarily share the same principles, aims and objectives.
3. To facilitate community engagement through the holding of daily prayers, children's educational classes, lectures, and the public celebration of religious festivals.
## Use of Volunteers
The charity has established a comprehensive volunteer policy, which includes due diligence processes and clear codes of conduct. The Trustees sincerely thank all the volunteers and members of the public who have supported the charity’s appeals and generously contributed their time to fundraising for those in need.
## The Activities and Achievements
## Infrastructure Development and Community Facilities
Building upon our commitment to provide a welcoming space for worship, education, and community outreach, our facility footprint has evolved significantly over the past two years. Following the acquisition of our community building in the 2023/24 financial year, we dedicated the current reporting period to essential renovations and improvements. These works have successfully transformed the space, ensuring our environment is now better equipped to support our expanded range of educational programs, daily prayer services, and community-focused activities. This project was made possible through interest-free loans from our generous community members, which are recorded as repayable and will be addressed through future donations and operating surpluses.
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## Religious and Educational Services
Our centre continued to serve as a vital spiritual hub, facilitating the five daily prayers, Jummah, and Taraweeh. We successfully ran comprehensive educational programs, including weekend Islamic schools for youth, dedicated Women's Qur'an classes, and regular lectures. These programs are essential to our mission of nurturing faith, knowledge, and character within the next generation.
## Impact
The Sri Lankan Muslim Welfare Association of West Yorkshire is committed to nurturing faith, knowledge, and community by providing a welcoming place of worship, learning, and service. Over the past year, our educational and religious services have strengthened the spiritual well-being of our congregation. By fostering a united, inclusive, and positive environment, we continue to create lasting, positive change for both the Sri Lankan Muslim community and the wider society in West Yorkshire.
## Future Plans
With a growing congregation and community presence, our focus is on enhancing and expanding our facilities to better serve the needs of our members. Over the coming year, we plan to increase our outreach initiatives, expand our youth educational programs, and pursue key development projects including the expansion of the prayer area, car park ground levelling and resurfacing, improved disability access to the community building, upgraded wudu khana facilities, and enhanced restroom and shower amenities. We are dedicated to building upon our strong foundation to deliver even greater support and value to our community.
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## Financial Review
## Principal Funding Sources
The charity’s main funding is generated through public donations. We follow a strict policy that guarantees 100% of each donation goes directly to the donor’s specified cause.
## Reserves Policy
The Financial Statements were prepared for the 12 months ended 31 October 2025. By the end of the financial year, the charity had utilised the majority of available funds on planned projects, with a particular focus on the upcoming renovation of the community building, while also covering the organisation's necessary running costs. As a result, a balance of £15,130.82 remained at year-end, which we are planning to use towards settling the outstanding Qarde Hasanah loan balance. We remain committed to ensuring that funds are used responsibly and directly in support of our charity’s objectives.
## Statement of trustee’s responsibilities
The trustees are responsible for preparing the Trustee’s Annual Report and the financial statements in accordance with the applicable law of United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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 year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently.
- observe the methods and principles in the Charities SORP.
- make judgements and estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and;
- 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 proper accounting records which 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 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees and signed on behalf of the board.
----------------------------------------------------------
Mr Mohamed Safreen Ameer Mukthar President/Chair
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## 10.11.2025
## Independent Examiner’s Report
## **THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE**
## **Independent Examiner's Report for the Trustees of The Sri Lankan Muslim Welfare Association of West Yorkshire.**
## **Year Ended 31 October 2025**
I report to the trustees on my examination of the financial statements of **The Sri Lankan Muslim** Welfare Association of West Yorkshire ('the Charity') for the year ended 31 October 2025.
## **Responsibilites and Basis of Report**
As the trustee of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's financial statements carried out under section 145 of 2011 Act and in carrying out my examination, I have followed the applicable directions given by the Charity's 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 impact:
1. Accounting records were not kept in respect of the charity as requested by section 130 of the Act; or
2. The financial statements do not accord with those records; or
3. The financial statements 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 accounts give a 'true and fair' view which is not a matter considered as part of an indepenedent examination.
I have no concerns and have not come across any 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.
…..............................
## **Fazlur Rahman** _ACMA, CPA and MBA_
## **Chartered Management Accountant**
34 Oxford Street, WF17 7PR
10th of November 2025
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## Statement of Financial Activities
## **THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE STATEMENT OF FINANCIAL ACTIVITIES**
## **FOR THE YEAR ENDED 31 OCTOBER 2025**
|**STATEMENT OF FINANCIAL ACTIVITIES**
**FOR THE YEAR ENDED 31 OCTOBER 2025**|**STATEMENT OF FINANCIAL ACTIVITIES**
**FOR THE YEAR ENDED 31 OCTOBER 2025**||||
|---|---|---|---|---|
|**Notes Unrestricted**
**funds**
**£**
**INCOMING RESOURCES**
Membership
4,940
Donations
57,443
Musallah Pledge
19,320
Rental Income
3,200
Sale of Items in the Building
434
Other Income
-
**TOTAL INCOMING RESOURCES**
**85,337**
**RESOURCES EXPENDED**
Architect Fees
-
Council Rates - Fees
934
Insurances
623
Communication (Wi-Fi & Telephone)
295
Administration/Solicitors Fees
-
Utilities (Electricity, Gas & Water)
4,711
Advertising/Media
627
Repairs and Maintenance
2,332
Events and Other Activities
12,037
Agents Fees
-
**TOTAL RESOURCES EXPENDED**
**21,558**
**NET INCOME/OUTGOING RESOURCES**
**BEFORE TRANSFERS**
**63,779**
Transfer Between Funds
-
**Net Movement in Funds**
**63,779**
**Total Funds Brought Forward**
57,352
**Total Funds Carried Forward**
**121,131**||**Restricted**
**funds**
**£**
-
-
-
-
-
-
**-**
-
-
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
4,940
57,443
19,320
3,200
434
-
**85,337**
-
934
623
295
-
4,711
627
2,332
12,037
-
**21,558**
**63,779**
**-**
**63,779**
57,352
**121,131**|**Total**
**2024**
**£**
660
56,707
3,010
-
-
10,000
**70,377**
1,680
763
245
-
2,533
1,121
428
138
1,093
10,000|
||**21,558**
**63,779**
-|**-**
**-**
-||**17,999**
**52,377**
-|
||**63,779**
57,352
**121,131**|**-**
-
**-**||**52,377**
4,975
**57,352**|
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## Balance Sheet
## **THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE**
## **BALANCE SHEET AS AT 31 OCTOBER 2025**
|**FIXED ASSETS**
Land and Building
2
**CURRENT ASSETS**
Bank
3
**CURRENT LIABILITIES**
Creditors and Accruals
**NET CURRENT ASSETS**
**NON CURRENT LIABILITIES**
Qarde Hasanah
4
**NET ASSETS**
**Represented By:**
Total Reserves
**Notes**|220,000
220,000
15,131
**15,131**
-
-
15,131
114,000
114,000
114,000
**121,131**
121,131
**121,131**
**2025**|220,000
220,000
16,352
**16,352**
-
-
16,352
179,000
179,000
179,000
**57,352**
57,352
**57,352**
**2024**|220,000
220,000
16,352
**16,352**
-
-
16,352
179,000
179,000
179,000
**57,352**
57,352
**57,352**
**2024**|
|---|---|---|---|
||||220,000
16,352
179,000|
|||**16,352**
-||
||-
114,000|-
179,000||
||114,000|179,000||
||||**57,352**|
||||57,352|
||||**57,352**|
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## Cash Flow Statement
## **THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 OCTOBER 2025**
|**Cash flows from Operating Activities**
Donations Received
57,443
Membership Fees Received
4,940
Musallah pledge Payments received
19,320
Rental Income Received
3,200
Sale of items in the Building
434
Other Income
-
**Net Cash generated from Operating Activities**
**Cash flows used in Operating Activities**
Architect Fees
-
Council Rates - Fees
(934)
Insurances
(623)
Communication (Wi-Fi & Telephone)
(295)
Administration/Solicitors Fees
-
Utilities (Electricity, Gas & Water)
(4,711)
Advertising/Media
(627)
Repairs and Maintenance
(2,332)
Events and Other Activities
(12,037)
Agents Fees
-
**Net Cash used in Operating Activities**
**Net Cash generated from Operating Activities**
**Cash flows from Investing Activities**
Purchase of Land and Building
-
**Net cash used in Investing Activities**
**Cash flows from Financing Activities**
Receipt of Qarde Hasanah
-
Repayment of Qardh Hasan
(65,000)
**Net cash from/(used in) Financing Activities**
**Net (Decrease)/Increase in Cash and Cash Equivalents**
Cash and Cash Equivalents at the Beginning of the Year
**Cash and Cash Equivalents at the End of the Year**|**2025**
**£**
56,707
660
3,010
-
-
10,000
**85,337**
(1,680)
(763)
(245)
-
(2,533)
(1,121)
(428)
(138)
(1,093)
(10,000)
**(21,558)**
**63,779**
(220,000)
-
220,000
(41,000)
**(65,000)**
**(1,221)**
16,352
**15,131**|**2024**
**£**|
|---|---|---|
|||**70,377**|
|||**(17,999)**|
|||**52,377**|
|||**(220,000)**|
|||**179,000**
**11,377**
4,975
**16,352**|
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## Notes to the Financial Statement
## **THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 OCTOBER 2025**
## **1. ACCOUNTING POLICIES**
The principal accounting policies are summarized below. The accounting policies have been applied consistently throughout the year and in the preceding year.
## **a) Basis of accounting**
The financial statements are prepared under the historical cost convention with items recognized at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with: The Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
## **b) Fund Accounting**
**Unrestricted funds** are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
**Restricted funds** are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
## **b) Incoming Resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.
**Donations and Pledges:** Voluntary income, including donations and Musallah pledges, is included in the SOFA when receivable.
**Gift Aid:** The charity is not currently registered for Gift Aid. Consequently, no Gift Aid is included in these financial statements.
**Rental and Other Income:** Rental income and proceeds from the sale of items are recognized when the charity becomes entitled to the income.
## **d) Resources expended**
Expenditure is recognised on an accruals basis as a liability is incurred.
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## **THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 OCTOBER 2025**
## **2. FIXED ASSETS**
|Balance as at 01 Nov 2024
Additions during the year
Balance as at 31 Oct 2025
**3. CURRENT ASSETS (BANK BALANCES)**
Bank No 1 (7860)
Bank No 2 (5360)
**Total Cash at Bank**|**Property**
**Total**
220,000
220,000
-
-
220,000
220,000
220,000
220,000
**2025**
**2024**
**£**
**£**
8,198
10,700
6,933
5,652
**15,131**
**16,352**|
|---|---|
## **4. NON-CURRENT LIABILITIES (QARDE HASANAH)**
The charity holds an interest-free loan (Qarde Hasanah) relating to the purchase of the Community Building.
|**Balance brought forward**
Loans received during the year
Less: Cash repayments made
**Balance carried forward**|**2025**
**2024**
**£**
**£**
**179,000**
**-**
-
220,000
(65,000)
(41,000)
**114,000**
**179,000**|
|---|---|
## **5. STAFF COSTS**
The charity does not employ any staff, and therefore no salaries, social security costs, or related expenses were incurred during the year.
|Salaries
Social Security Costs
Raising Funds
Charitable Activities
Governance
IT and Human Resources
Average Number of Employees|**2025**
-
-
**-**
0
0
0
0
0|**2024**
-
-|
|---|---|---|
|||**-**|
|||0
0
0
0|
|||0|
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THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE
## **THE SRI LANKAN MUSLIM WELFARE ASSOCIATION OF WEST YORKSHIRE**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 OCTOBER 2025**
## **6. EVENTS AND FUNDRAISING**
Various events were organized during the year to facilitate fundraising and community engagement, incurring total costs of £12,037 (2024: £1,093).
## **7. TRUSTEE'S REMUNERATION AND EXPENSES**
No remuneration directly or indirectly out of the charity was paid or payable to any trustee. During the year, expenses reimbursed to the trustees of the Charity amounted to £0 (2024: £0).
## **8. INDEPENDENT EXAMINATION FEES**
The independent examiner does not receive any payment for their services, as they are volunteering their time and expertise.
## **9. RELATED PARTY DISCLOSURES**
None of the Trustees of the Charity have Trusteeships in other Charities. There were no related party transactions during the year (2024: £Nil).
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