CompaT]y registration number.. CE023545
Charity registration number.. 1190799
Muslim Cultural & Welfare Association of Sutton
(MCWAS)
Annual Report and Financial Sthiemenls
for the Year Ended 31 Dcccmber 2023
A S Partnership Lid
158 Stafford Road
Wallington
Surrey
SM6 9BS

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Contents
Reference and Administraiive Dethils
Trustees, Report
2to7
Independent Examinels Report
8t09
Statement of Financial Activities
Balance Sheei
12
Notes to the Financial Stalemenls
13to20
SOFA per Restricted funds
21
Dclailcd Statement of Financial Aclii'ilies
22to25

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
RefereDce Administrative Details
Chairman
Dr M R Moola
Trustees
O Koto
M Khan
H M A Yaseen
K Barlas
B U Varli
S M A Lutfullah
Dr S M Mohiud-Din
FBAjmi
A H&8an
Charity Registration Number 1190799
Comp#ny Reglstr4tion
Number
CE023545
Thc charily is incorpordlcd in Unilcd Kingdom.
Registered O￿lee
80 Ruskin Road
Carshalion
SM5 3DH
Independent Examiner
A S Partner%hip Ltd
158 SiatTurd Road
Wallington
Surrcy
SM6 9BS
Page I

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Trustees, Report
The tnisteeq, who are directors for the pur￿￿8 of company law, present Ihe annual report
together with the financial statements and auditOTS' report of the charitable company for the
year ended 31 December 2023.
Structure, governante and management
Governlng Document
MCWAS was first registered with the Charity Commission in 1981 uiider charity number
0291533. In Augyusi 2020 a new Charitable Incorporaied OrgTanisation (CIO) was regyistered
with a board of Ihrcc founding Irusiccs. Elcctions wcrc hcld appointing thrce additional
trustees by the new membership in line with the nciv Consiilution and furthcr elections have
taken place to replace and onboard addiiional tNslees.
Orxanisalional slrmeture
The charity is run by ten Tntsiees (as al publication of this report) who are responsible for the
g?ener¢il control and manag?emenl of the charily. The Tru%lce% give their timc freely and
receive no remuneraiion or other financial benefits.
In Scptcmbcr 2021 lo assist with ihc running of Ihc ccntrc and lo cnablc MCWAS to provide
quality and conbistcnt scrvices a lull-iimc Ccnlre Manager was cmploycd. Thc rolc of the
Centre Mand&F¢r 1% to administ¢r all %ervices provided by MCWAS ¢114urinsF that illl
opcrMlioi)al E)olicie8 and procedures are adhcred lo. Thc Trustees dclcgalc the day-to-day
running of the cenlre lo Ihe Cenlre Mana&Ter. who acls under Ihe inslruclions and ihe
ovcr.SigFhi of ihe Tru5tccs. The board mecls rc&7iilarly with th¢ Centre Manager io discuss
dccisionb on thc managcmcnl and opcraiions of ihc ccntrc.
Page 2

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Trustees, Report
Objectives and Activities
Vlslon & Alms
Our vision is for God-consciousness lo flourish in the communities of Sutton and its
surroiinding areas. We wanl our Lord lo be worshipped as He deserves, by pursuing
knowledge. purpose and cxcellcnt Londuct in a peaceful and Laring enviruninenl. Our Inissiun
is to servc, educatc and inspirc our local communiry so thai we are all working iogethcr
towards our vision.
MCWAS has a rich history and has become one of the leading and most active Islamic
inslilulion.% in ihe London Borough ofsultoi) and surroundii)g areas. We aiin to..
Encourage others to worship God and lo serve ihe communily
EcluLUtc thc Community about Islami¢ tca¢hin¥s through Qurani¢ s¢riptur¢ and Proph¢ti¢
tradition
Inspire people to live faithfully wilh confidence and humilily
The current MCWAS Siralegic Plan 2022123 is shared on our website. It was produced in
February 2022 by thL Board of Trust￿$.
Th¢ objcctiv¢s of th¢ Plan. listcd bcloiv. have been PUP4ud. wilh many successes.
Build ihe core serviLe% of PrayeriWor%hip
Build the core services of Iducation and Knowledge
Buildin&F ihe core s¢rvi¢es of Community Network and Welfare
This strategic plan 15 being updated to ￿Spond io ihe needs of the growing community for
tomorrow's society.
Some themes are being developed as the basis for slrntegic priorities related lo the following
kcy arcas..
Improve the quality of eonneeiion between MCW AS and a ￿.]der sei of slakeholders.
Build capacity within MCW AS io cxpmnd it5 opcraliondl capacity.
F.ncourage and facilitate participation in MCWAS" governance and operations.
Further work is being done lo sel MCWAS, new strategic priorities with a clear focus, lo
enable MCWAS to make progress against these new prioritie5. This may include adopting a
traditional developmental roadmap represented in a detailed strategy document. establishing a
taili)red maturity matrix and supporting methodologies to advance progress on strategi
priority arcas.
Page 3

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Trustees, Report
Activities and aehievements - how our activities deli*er public benefit
The charity carries out a wide range of aciivities in pursuance of its charitable aims. The
Trustees consider that thesc actii'ities, summarised belom., providc bcncfit both to those who
worship ai our centre and io the w'ider community. MCW AS is also committed to various
fundraising and charitable activitie8 in support of the local community and beyond.
Children and Youth Programmes
Boyq aiid Girls Yoiiih Club linder 13s
Boys and Girls Youih Clubs 14+
Girls Quranic Tafsir Coursc
British Sign Languagc Cour5C
• Boys and Girls Summer Hifdh Intensive
Boys and Girls Summer Workshops
Ilm Hub Liiile F.xplorers
EYFS sessions & Trips
Ilm Hub Childrcn's Classcs
Soccer Camp
Summ¥r Camp
Health & FiliiL8s Cla8ses
Community Events
A wide ranbye of Community evenls including classes and workshops were held at Ihe centre
in 2023 ai)d ii)clude.
Fundamentals of Faiih
Secrah Course
Mainiaininbi Momcnlum - Consislcncy Bcyond Ramadan
The Champions Season
• Dhul-HiiJah Evcnt - Thc Besi 10 Doy5
The London Fire Rrigade
Hajj Workshop
ThL Bcgiinningi of Guidance
Muslim Reverts Society
Seniors Lunch Club
Sunnah Fasts, Arafah and Ashura
Sislcrs Tca Time
Sisters Islamic Wellbeing
Sisters Strengthening our Iman
Wisdom and Quran Reflections
Brothers Fitness Series with FFS
. One Day Seminars
Page 4

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Trustees, Report
Ramadan 2023
Gucst Rcciters for prayer5
Daily Quran Summary
Sistcrs Daily Quran Recital and Explanation
• Neighbours'l Community lfiar
Itikal.
Rults of Tajweed
Iftar
Qiyam Al-Layl
• Fundrasing for iniemaiional and local causes
Respondii)g to a number of humanitarian causes
Other
RLgFular Prayer s¢rvi¢¢s, Friday Jumrnah with guest sp¢ak¢rsl khat￿bs. Eid Prayers
Marriage Servicc
Funeral Praycr Service
School & Scouts Vlslts
I.OLal primary and sL'condary ￿h0O1$ in th¢ tA)ndon Borough of Sutton
Local Scout Groups
We will continue io expand and extend our service offerings io the cominuiiily to en%ure we
provide a number of .suslainable services wilh high quality.
Page 5

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Trustees, Report
Financial review
The accounts of the charity show the net asseis of MCWAS of £1,325,568.
Gross income from donations including rental income totalled £642.440.
Total expenditure including support costs had totalled £239.232.
Pending completion of transfer of l¢asohold property and bank account5 from Lcgacy to CIO.
Amounts received and expended on behalf of CIO are shown in Balance Sheei as Income due
from Legacy and due lo L¢gacy.
Statement of trustees, responsibilities
Thc trustccs (who arc also thc dir¢ctors of Muslim Culwral & Wclfarc Association of Sutton
IMCW AS) for the purposes of company laivl arc responsible for preparing thc truslecs, rLPOrt
ind the lin(Incial statements in accordance with applicable law and United KingFd()In
ALLoiintingT Stdndardts (United Kiiigdom Geiierdlly Accepted Accouiitingy Prdctice). iiiLludin¥
FRS 102 "The Financial Reporting Siandard applicable in Ihe UK and Republic of Ireland"
Comp(Iny law rcquireb the truslees io prepare financial slalcmcnis for cach financial ycar.
UiidLr Loinpany law the tru%tee% mu.st not approve the fiiiaiiLial %taleinciil% uiile%% iliey are
salislicd that they give a truc and fair view of the slate of aflairs of Ihc charitablc company
and of thc incoming rLsourccs and application of rcsourccs, includingT ils incomc and
cxpcndiiurc. of thc chariiablc company for that pcriod. In prcparing thcsc financial
sldlcmcnlb, the trustees arc rcquircd io..
sclccl suitablc accounting policics and apply Ihcm consislcnily-
observe the methods and principle5 in the Charities SORP:
make judgcmenls and estimates thai ore reasonoble and prudent;
stalc whcthcr applicablc accounting standards, comprising FRS 102 havc bccn followcd,
subject to any material departures disclosed and explained in the financial statements,. and
prcparc the financial statcmcnts on thc going conccm basis unlc5s il is inappropriate to
presume that the charilable company will conlinue in business.
Th¢ trust¢¢s ar¢ rcsponsibl¢ for k¢¢ping prO[￿r accounting r¢cords that can disclose with
rcasonablc accuracy at any timc thc financial position of thc charitable company and cnablc
them lo ensure that the financial slalemenls comply with the Companies Aci 2006. They are
also responsible tor safeguarding the assets of the charitable company and hence tor taking
reasonable steps for the prevention and deteciion or rraud and other irregularilies.
The trustees are responsible lor the maintenance and integrity ol Ihe corporate and financial
information included on the charitable compaiigs website. Legislation governing the
preparation and disseminalion of financial sthtements may differ from legislation in oiher
jurisdictions.
Page 6

Muslim Cultural & Welfare A5SOCi*tltsn of Sutton {MCWAS)
Trustees, Report
Disclosure of Inforniation to auditor
Each trustee has thken Sicps that they oughi to have laken as a trustee in order lo make
themselvcs aware of any relevant audit infonnalion and to establish that the charity's auditor
is aware of that inforniation. The trustees confiTm ihal there is no relevant infomiation thal
they know of and of which they know the auditor is unaware.
The annual report was approved by the tru5ttts of the charity on 28 October 2024 and signed
on its behalf by:
Dr M R Moola
Chairn)an
Pa8¢ 7

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Independent Exatniner's Report to the truslee5 of ￿lUSI1￿ Cultural & Welfare
Association of Sutton {MCWAS) ('the Company,)
I report lo the charity trustees on my examination of the accounts of the Company for the
year ended 31 December 2023.
Responslbllltles and basls of report
As the charity's irustees of the Company (and also its directors for the purposes of company
lawl you dre responsible for the preparation of the accounts in accordance with the
requirements of the Companies Act ?006 ('the ?006 Act.).
Having satisfied myself thai ihe accounts of ihe Company are noi required ro be audited
undcr Part 16 of th¢ 2006 Acl and arc cligiblc for indcpcndcnt cxamination, I rcport in
respeLt of my examination of your Lharily's acLount5 as carried oul under seLlion 145 of the
Charities Act 2011 ('the 2011 Act'l. In carrying out my exainination I have to11o￿,ed the
Dircctions given by thc Charity Commission under s￿li0n 145(5)(b) of thc 201 l Act.
Independent examlner's statement
Since the Company's gross income exceeded £250.000 your examiner niust be a Ineinber of a
body li%ied in section 145 of the 2011 Aci. I confimi ihai l am qualilied to undertake the
examination because l am a m¢mber of A%%oLiatioi) of Chartered C¢rtili¢d A¢¢ouiilaiils,
which is one of the listed l)odies.
I have completed my examination. I confim) that no matters hav¢ come to my aitention in
connection with the examination gjivingv me cause to beliei'e:
accounting rccords wcrc not kcpl in rcspccl of Muslim Culiural & Wclfarc Association
of Sutton {MCWAS) as required by section 386 ofihe 2006 Act.. or
2. the accounts do not accord w'iih ihose records; or
3. the acLounl% do not comply with ihe accouniing requirements of section 396 of the 21106
Act other than any r¢quircmcnt that thc accounts &Fivc a 'true and fair view, which is nol
a mattcr considcrcd as part of an indcpcndcnt cxaminaiion. or
4. the accounis hai'e not been prepared in accordance with the methods and principles of
the Statement of Recommended Practice for accounting and reporting by charities
lapplicablc lo charilics prcparing thcir accounts. in accordancc with thc Financial
Reporting Standard applicabl¢ in the UK and Republi¢ of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the
examination to iyhich allcnlion should be drawn in this repon in order to enable a proper
under.4tanding of the accounts lo be reached.
Page 8

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Independent Exatniner's Report to the truslee5 of ￿lUSI1￿ Cultural & Welfare
Association of Sutton {MCWAS) ('the Company,)
A K K SharifFCCA
Mcmbcr of Association of Chartcrcd Ccrtificd Accountants
AS Partnership Lid
Chartered Certified Accounlanls
1511 Siarrord Road
Wallingion
SM6 9BS
28 Ociobcr 2024
Page 9

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Statement Df Financial Activities for the Year Ended 31 December 2023
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestrlcted Restrlcted
funds
funds
Total
2023
Note
Income and Lndowments from:
Donations and legacies
Other income
284,064
30.750
327.626
611,690
30.750
Total income
314,R14
327,626
642,440
Expenditure on:
Fdith & Worship
Community
GDvernanLe costs
Siaft. C04t%
Depreciation. amortisalion and other
similar costs
Property rentsl income costs
Total cxpcnditure
Net income
117.268
47.568
3,846
40.655
20,757
138,025
47.568
3,846
40,655
6.425
1.702
6.425
2,712
,010
217.464
21,767
239,231
97.350
305.859
403.209
Net movement in funds
97,350
305.859
403,209
Reconciliation of funds
Total funds broughi forward
Total funds carried fonvard
922,359
922,359
12
,019.709
305,859
1,325,568
Thc notcs on pagcs 13 to 20 forni an intcgral part of thcsc financial statcmcnts.
Pagc 10

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Statement Df Financial Activities for the Year Ended 31 December 2023
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestrleted
funds
Total
2022
Note
Income and Lndowments from:
Donations and legacies
Other income
267.489
5.550
267,489
5,550
Total income
273,039
273,039
Expenditure on:
Fdith & Worship
Community
GDvernanLe costs
Siaft. C04t%
Depreciation, amortisalion and other similar costs
Total expenditure
Nct in¢omc
Transfcrs bctwccn funds
85,967
48.389
3,012
38.209
4.?23
85,967
48.389
3,012
38.209
4,223
179.1100
179.1100
93,239
785,611
93,239
785,611
Net movement in funds
878,850
878,850
Reconciliation of fund$
Total funds brought forward
Total funds carried forward
43.509
43.509
12
922.359
922,359
All of ihe charity's aciivities dcrive from eoniinuing operations during thc abovc two periods.
Thc funds brcakdown for 2022 is shown in notc 12.
Thc notcs on pagcs 13 to 20 forni an intcgral part of thcsc financial statcmcnts.
Pagcll

Muslim Cultur*l & Welfare Associatfion of Sutton (MCWAS)
IReglstration number: CE023545)
Balance Sheet as At 31 December 2023
2023
2022
Note
Fixed assets
Tangible assets
Current assets
Debiors
1276.583
798.281
10
1.038,764
989,779
Creditors: Amounts falllng due wlihin one )'ear
Net current asset5
Net assets
396,323
(272.245
48,985
1.325,568
124.078
922,359
Funds ofthe eharity:
Restricted Income fund$
Restricted funds
305.859
Unrestrlcted thcome funds
Unrestricted funds
1.019.709
1.325.568
922.359
Total funds
12
922.359
For the financial year cndin8 31 December 2023 the charity was cnliiled io exemption from
audit under section 477 of the Companies Act 2006 relaiing to small companies.
Directors, responsibilities:
The members have not required the charity to obtsin an audit of its accounts for the year in
question in accordance with section 476. and
The dirrtlors acknowledge their responsibilities for complying wilh the ￿qUirementS of
the Acl with respecl lo accounting rttords and the preparation of accounts.
The financial statements on pages l 0 10 20 were approved by the trustees, and authoriscd for
issue on 28 October 2024 and SI￿)ed on their behalf by.
Dr M R Moola
Chainnan
The notes on pages 13 to 20 form an integrdl part of these financial statements.
Page 12

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Notes to the Financial Statement5 for the Year Ended 31 December 2023
Charity status
The charily is incorporaied as a Charitable Incorpornted Organisation {CIO) in United
Kingdom and consequenily does noi have share capilal.
The addrcss of lis regislered otfice is:
80 Ruskin Road
Carshdlion
Surrey
SM5 3DH
These financial siaiements were auihorised lor issue by ihe truslees on 28 October 2024.
2 Accounting policies
Summary of slgnifi¢ant a¢¢ounting poli¢ic5 #nd ke!. accounting cstlmaies
Th¢ prinLipdl aLLounting poliLies applied in ihe preparaiiun vl. Ihese IindnLial sialeinenls are
sei out bLlow. ThLSC policics havc bcct) consisicnily applied to all the ycars prc.8cnlLxI, unlcss
other￿.15¢ Stated.
St#tement of compliance
The 1inaiiLial %lateineiit% have been prepared in accordance with Accounting and Reporting
by Charilics.. Staiemeni of Recommended Practice (applicable lo charities preparing their
accounts in accordancc with thL Financial R¢porting Standard applicablc in Ihc UK and
Republic of Ircland IFRS 102}) {i5sued in Oclober 2019) - (Charitics S()RP IFRS 1021), the
indnlial Reporting, Standard dppIiLdble in Ihe UK and RepubliL of Ireland (FRS 102) and
the Companies Act 2006.
Basis of preparation
Muslim Cultural & Welfare Association of Sutton (MCWAS) meets the definition of a publi¢
bcncfit cnlity undcr FRS 102. Asscls and liabilitics arc initially rccogniscd al historical cost
or Iransaction value unless otherwise stated in the relevant accounting policy notes.
Going concern
The trustees consider that there are no material uncertainlies aboul the charli￿S ability lo
continue as a going concern nor any significant area5 of uncertainty that affect the carrying
value of assets held by the charity.
Page 13

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Notes to the Financial Statement5 for the Year Ended 31 December 2023
Exemption from preparing a eash flow statement
The charity opted to edrly adopt Bulletin I published on 2 February 2016 and have therefore
not included a cash flow statement in these financial 8laternenLs.
Income and endowments
Voluntary incom¢ including donations. gifts, legacies and grdnts that provide core funding or
arc of a gencral naturc is recognised when the charity has eniiilement to the income. it is
probable that the income will be received and the amouni can be Ineasured with sufficient
reliability.
Donation.$ and legacie.T
Donations arc r¢cob?niscd whcn thc charity has bccn notificd in writing of both thc amounl
and settlement dale. In the el'eni Ihai a donaiion is subject io conditions ihai require a level of
performance by Ihe charity before the charily 1% enliiled lo the funds. the income 1% deferred
and not reLogni.%ed until either tho8e Londilions are fully met. or the fuifilineiil of Il)04e
conditions is wholly within the control ot. Ihe charily and il is probable that these conditions
will bc fulfillcd in thc rcporting pcriod.
Expendlture
AII LXPLiiditur¢ is recognised once ihere is a legal or wnstru¢liv¢ obligalion to thal
cxpcndiiurc, li is probablc gciilcmcnl is required and ihe amount can be mea%urcd reliably.
All costs are allocated lo the applicable expenditure headin&F that ag'gFreg¥ate similar cosis lo
that eaieg?ory. Where costs cannoi bc direcily aitribuicd io particular hcadingjs they have bcen
allocalcd on a basis consislcnl with the usc of rcsources. with ccniral staff cosls allocatcd on
the basi% (Trf time spent, and depreciation charge% allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Rai.FingfMnd.
Thcsc arc costs incurrcd in attracting voluntary incomc, thc managcmcnt of invc5tmcnts and
Ihose incurred in Irading aclii'ilies that rais¢ funds.
Governance costs
These include Ihe costs allribulable lo the charity's compliance with conslitulional and
statutory rcqiiircmcnts, including audit, strategic management and trustees meetings and
reimbursed expenses.
Page 14

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Notes to the Financial Statement5 for the Year Ended 31 December 2023
TaxAtion
The charity is considered io pass the tests sei out in Paragraph I Schedule 6 of the Finanee
Act 2010 and therefore li meeLs the definition of a charitable company for UK corp)ration tax
purposes. ALLordingly. the Lharity 15 Potentially exempt from taxdtiun in respect uf inconic or
capital gains received within categories covered by Chapter 3 Part I l of the Corporation Tax
Act 2010 or Section 256 of thc Taxation of Cliargcablc Gains Act 1992, to the extent that
such income or gains are applied exclusively io chari(able PLwposes.
T#nglbl¢ flxed assets
Individual fixed asseis are initially recorded al cosi. less any subsequent accumulated
dcprc¢ialion and subs¢qucnl accurnulatcd impainncni Iosscs.
Depreciation and amortisation
Dcprccidtion 15 providcd on tangyible fixed assets so as lo write off the cost or valuation, less
any estimated residual value. over their expected useful econoinic life &$ follows..
A55et c14SS
Fumitur¢ and cquipmcnt
Depreciglion method gnd rate
250/• on r¢ducing balancc
TrAde debtors
Trade debiors are amounts due from cuslomers for merchandise Sold or services perfonned in
the ordinary course ol'business.
Trade debtors a￿ ￿cOgnised inilially ai ihe transaction price. They are subsequently
measured al amorti%ed co%i using the effective ilileresi meihod. les% provision for iinpainneiil.
A provision for lh¢ impairnienl of trade debiors is established wheil there is objeclive
evidence that the charity will not be able to collect all amounts due according to the oribTinal
tcrms of thc rcccivablcs.
Cash and cAsh equlvalents
c.dbh and ia5h eqli1￿.aIen1s comprise cash on hand and call deposits. and oiher short-lenn
highly liquid ini'estments ihal are readily coni'ertible to a known amounl of cash and are
subject to an insignificant risk of change in value.
Page 15

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Notes to the Financial Statement5 for the Year Ended 31 December 2023
Borroivings
Inleresl-bearing borrowings are initially Tecorded at fair value. net of transaction costs.
Interest-bearing bOrrO￿.1ng8 are Subsequently carried at amortised cost, wilh Ihe difference
between the pruLeeds. net of trdnsaclion c05ts. and the amuunt due on redeinption being
recognised as a charge to the Staiemenl of Financial Acliviiies oi'er Ihe period of ihe relevant
borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in
inieresi payable and similar charges.
Borrowings arc ¢las5ifi¢d a5 ¢urr¢nt liabilities unl¢ss th¢ charity has an unconditional right io
dcfcr scttlcmcni of ihc liability for at Icasi Nclvc monihs aftcr Ihc rcporting datc.
Fund structure
UnrestriLled income funds are general funds thai are ai'ailable for use at the trus(ees
discretion in furthL'rance of the objectives of the charity.
Re%tricted income fund% are tho%e donated for use in a particular area or for specific PUTpo%e4.
the use of which is reslricled lo that area or purpose.
Penslons and other post retirement obll%ailons
Thc Lharily opcraics a dcfincd coniributii)n pcn5ion schcmc which is a pcnsion plan undcr
which fixed contributions are paid inlo a pension fund and the charily hils no l¢g?al or
conslruelive obligaiioi) io pay further contributi011s ei"ei) if ihe fund does iiol hold %ufficiei)t
assets lo pay all employees the benefiis relating lo employee serN'ice in (he currenl and prior
periods.
Contributions to defined Contribution plans are ￿￿gnised in the Statement of Financial
Aclivilics when thcy are due. If coi)tribulion pay]nci)l% excced the contributioii duc for
seTh'ice. the excess is recognised as a prepaymenl.
Page 16

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Notes to the Financial Statement5 for the Year Ended 31 December 2023
3 Income from donations and legacies
Lnrestricted
(unds
General
Reslricted
funds
Total
funds
Donations and legacies.
Gift did reclaimed
Regular givinby and capital donations
Total for 2023
8.673
275,391
25.425
302,201
34,098
577,592
284,064
327,626
611,690
Total for 2022
267.489
267.489
4 Other Ineome
Unrestricted
funds
Gcn¢r41
Total
funds
Rentdl income
30.750
30.750
Total for 2023
30.750
30,750
Total for 2022
5.550
5.550
Page 17

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Notes to the Financial Statement5 for the Year Ended 31 December 2023
5 Trustees remuneration and expenses
No trustLLs, nor any persons connLLtLd with them. have received any remuneration from the
charily during the year.
6 Staff costs
The aggregate payroll costs were as follows:
2023
2022
Staff costs during the ye4r were:
Wag?cs and salarics
PLnsion cosis
38.500
2.155
37.096
40,655
38,209
1 {2022 11 of ihe above employees parti¢ipaied in the Defined Contribution Pension
Schcmcs.
No employee received emolumenls of more ihan £60.OM during the year.
7 Independent examlner's remuneratlon
2023
2022
Other fees to examiners
All oihcr assurancc scrviccs
360
300
8 T8xation
The charity is a registered charity and is therefore exempl from taxation.
Page 18

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Notes to the Financial Statement5 for the Year Ended 31 December 2023
9 Tangible fixed assets
Furniture
and
equipment
Land and
buildings
Total
Cost
At l January 2023
Additions
785.611
471.696
16,893
13,031
802.504
484,727
Ai 31 D￿ember 2023
1.257,307
29.924 1.287,231
Depreciation
Ai l Janiiary 2023
Chargvc for ihc year
Ai 31 Dcccmbcr 2023
4.223
6,425
4.223
6.425
10.648
10.648
Net book value
Ai 31 Dcccmbcr 2023
1.257.307
19.276 1,276.583
Ai 31 Dcccmbcr 2022
785.611
12.670
79X,281
Included wiihin the nel book value of land and building8 above is £1,257,307 12022
£785.fi11 } in respect of freehold land and buildings and £Nil 12022 - £Nil} in respecl of
leaseholds.
10 Dcbtors
2023
2022
Ineomc duc from Icgacy
1.038.764
396.323
Page 19

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Notes to the Financial Statement5 for the Year Ended 31 December 2023
I I Creditors: amounts falling due w'ithin one year
2023
2022
Oiher creditors
F.xpendiiure due lo legacy
Accruals
1.300
985,022
3.457
267.207
5.038
9119,779
272,245
12 Funds
Balance at
Balance a¢ I
Januan.
31
Incoming
rtsourtes
Resources
expended
December
2023
2023
Unrestricted funds
General
922.359
314,1414
1217.464)
21,767
1.019,709
Restricted funds
327,626
305,859
Total funds
922.359
64?.440
1239.231
1.325.56%
BalAnee at
31
Balance at
l J8nugr)' Incomin% Resourc¢$
Decembcr
2022
resources
expended Transfers
2022
Unrestricted funds
Gcncral
43.509
273.039
{179.11001
785.611
922.359
Page 20

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Statement of Fillancial Activities bv fund for the Year Ended 31 December 2023
Restricted Funds
Total
Total
Restricted Restricted
Funds
Funds
2023
2022
Income and Endowments from:
Donations and legacies
Total incom¢
327.626
327,626
Expendlture on:
Raising funds
88 Ruskin Road Fundraising
Rcpairs and mainicnancc
Toldl ¢xp¢nditur¢
Net income
1,010
20,757
1.010
22.777
304,1149
Reconciliation of funds
Total fund% Ca￿led forward
304,849
This page does not fonn parl of Ihe staiulory financial slalements.
Pagc 21

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Detailed Statement of Financial Activitie5 for the Year Ended 31 December 2023
Total
2023
Total
2022
Income and Endowments from:
Donations and legacies lanalysed below)
Othcr income lanalyscd below)
Total income
611.690
30.750
267.489
5,550
642,440
273,039
Expenditure on".
Faith & Worship
Community
Propcny rentsl incomc costs
Gov¢rnan¢¢ costs
Staff Costs
Depreeialion. amortisalion and oth¢r similar costs
138,025
47.568
2,712
3,846
40.655
6.425
85,967
48.389
3,012
38.209
4.22.1
Total expendiiure
Nel income
Translers between funds (analysed below)
Nct movcmcnt in funds
239,231
179.1100
403.209
93.239
7145,611
403.209
878.850
Re¢onciliatlon of fund$
Total funds brou&Fhi fonvard
Total funds carried forward
922.359
43.509
1.325.568
922.359
This page does not fonn parl of Ihe staiulory financial slalements.
Pagc 22

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Detailed Statement of Financial Activitie5 for the Year Ended 31 December 2023
Total
2023
Total
2022
Donatiuns and legacies
Committed giving
Jumah & cash colleclion
lftdr and Food Pdek Donalions
Tuiiion tees
88 Ruskin Road
Gift Aid tax rcclaimed
Gift Aid tax reclaimed- 88 Ruskin Road
92,905
89,073
38,955
54.458
302,201
8,673
25,425
82.059
81.804
29,670
55,473
18,483
611.690
2(17.4119
Oiher income
Rental income
30,750
5,550
30.750
5.550
Faiih & wor.lhip
Direcl
Ramadan cosis
CalLndar cosls
Activiiics
Ilm Hub r¢sourccs
88 Ruskin Road Fundraising
Bank charges
Wagcs and subcontractor
Subcontractor - sccurity
5,271
825
32.878
10.1311
20.757
8,755
26.1168
6.335
800
19,458
6.540
5,625
22.336
1,260
105,492
62,354
This page does not fonn parl of Ihe staiulory financial slalements.
Pagc 23

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Detailed Statement of Financial Activitie5 for the Year Ended 31 December 2023
Total
2023
Total
2022
Supporl
PrL)IA j.¥L).¥.' 80 & 80A Ruskin Rood
Water rnles
Rcnt and ratcs
Light, hcat and power
Insuran¢¢
Rcpairs and mainrcnance
Rubbish disposal
995
2.823
13.077
,984
454
1,449
200
2,771
1,815
1,889
4.888
650
20.782
12.213
Genvral
Small equipmenl and Consumable
Computer softivare and mainienance cosls
Clcaning
Communication
Printing,? posiage and %laiionery
.638
144
9,023
946
1.8141
34
7,997
9119
185
11,751
11.400
138.025
¥5,967
Community
Zakat & Fiihra
Donations to other charilie5
Iftar and Food Pack Expcnsc
11.337
.200
35.031
8.089
10.220
30,080
47,568
48,389
Property Reiilal Income Cosls
Repairs and mainienance
Repairs and maintenan¢¢
,702
1.010
2,712
This page does not fonn parl of Ihe staiulory financial slalements.
Pagc 24

Muslim Culturgl & Welfare Association of Sutton (MCWAS)
Detailed Statement of Financial Activitie5 for the Year Ended 31 December 2023
Total
2023
Total
2022
Governanc'e
Insuran¢e
Sundry expenses
ALeountaney fees
Independent examiner's fee
Trade subscripiions
765
281
2,405
360
35
188
2,239
300
285
3.846
3.012
siaffco.sts
Staff pensions {Defined contribution) - pension scheme I
Wagets and salarie5
2,155
311.500
37.OV46
40.655
38,209
Deprec'ialion
Depreciation, amortisalion and other similar costs
6.425
4,223
4.223
6.425
Tran.¥fer.s t5eiweenfund.s
Funds - Transfcr from anoihcr fund
785,611
This page does not fonn parl of Ihe staiuiory financial slalements.
Pagc 25