MANCHESTER COMMUNiff CENTRE LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 A Company limited by guarnnw A￿. 12080331 (Engla REGISTERED GHARITYNO. 1193¢Y27 ALMANAR IUK) EDUCATIONAL TRUST INDEX IrnIepen￿ Examinerf$ ReFrfXt Balance Sheet Statern￿ of Financi81 ktivibeg 7-9 IAANCHEsfER COMMUNITY CEMTRE LTD TRUSTEES. REPORT The trustees (management committee members) Ffegent their Report and the Financial Statements for the period Ended 31 August 2024. status The Manchester Community Centreis a registered charrty under the charity number 1193027.11 has no taxable adivities and is therefore not liable to UK taxalion. It is. however. unable to reclaim VAT on expenditure incurred. Company Registration No. Charity Registration No. 12080331 1193027 Trustees The trustees vtho hdd office during the year were as folkrws.. Bara Abduksaiam Haytham Al-Khahhaf Imad M-salam Mustafa ￿khaddar Mohammad Kheir EFKhayat Fawzi Mohammed Haffar Banker Natsvest 699 Wilmsluw Road Didsbury Manchester. M20 6NW Accountsnts Zaheer & Co . Accountants . 63 Kingsway . Bumage. ManGhester.M19 2LL Prlncipal A¢tivities The principal actr¥ty of the school during the year vras that of providing a community centre and place of worship. The centre provides its ser¥i¢es for the communty of South Man¢hester.It caters for prayers and other communlty needs for the Muslims of the Area. There are regular weekty study circbes for men,women and children. During the week sports activitres are organised for the ladies. Non-muslims are ￿lcoMe to attend any of the centres facalibes. The charity is a limrted company by guarantee and is noTr-profft rnaking. Organi5atlonal Structsre The chanty is a limited company by guaFantee. The trustees lrnanagement committee members} are responsible for the overall management and control of the ¢harity. Risks The trustees have taken steps to e$tsbli$h the risks to vthich the charity is exFosed and have put systems in p￿ce to mrtwate those risks. IAANCHESTER COMIIJUMITY CENTRE LTD TRUSTEES, REPORT Icont...) Revlew of the Results The trustees consider that the results set out on pwJes S to 9 are salisfactory. They are of the opinion that the balance on the funds is sufficient to meet any fuiure commitments. Flxed Assets The mov8ment in fixed assets 1$ set out in Note 8 to the A£counts. Trugteei Respon$lbllftle8 Chartty law requires the trustees to prepare accounts for each financial year lor other accounting peric*J) which give a true and fair of the stste of affairs of the Company and of its SUTplus or deficit for that year. In preparing those financial statements, th8 trustees are required to.. - Select Suitab￿ acc¢wnting policies and apply them ¢￿SistenI￿. - make judgements and estimates that are reasonabky prudenl: - prepare accounts ¢Jn a going concem basis unless li is inappropriate to presume that the company will continue in business. The trustees are reswnsible for keeping proper accounting records vthich disclose with reasonable accuracy at any time the financial position ofthe company and to enable them to ensure thal the accounts comply with the Charity Act 1993. They are also reswrssible for safeguarding the assets of the company and hence for taking rea80nable steps for the prevention and iJeteclM)n of fraud and other 11regu￿rIties. In preparing the above report, the trustees have taken thantage of special exemptions applicable to small companies. Signed on Behalf of the Board: TNstee Fawzi Mohamm&J Haffar 2025 IAANCHESTER COIAIMUNITY CENTRE LTD INDEPENDE1￿ EXAIIJINER'S REPORT TO THE TRUSTEES I report on the accounts of Manchesler Commvnty Centre Ltd, Tegistered dwnty number 1193027 and company TegiStrakn"on number 12080331 for the accounts peri¢xl en(led 31 August 2024 set out on pages 4 to 9. AND The chartys tnjstees are responwble for Ihe preparatwjn of the ac¢))unts. The chartys trustees consKler that an audit 13 not required for thi$ yw (under seclion 144(2) of the Char￿•$ Act 2011 (the 2011 Act) and that an Indep￿dent examination i¥ r*¢d8d. It is my Tesponsibilty to". examiile the accounts under SectK￿ 145 of the 2011 A(#. . to follow the wo¢edure$ laid dwn in the General DireCity￿S wn by the Chanty Commiwon examine the accounts urth section 14515)Ibl of the 2011 F IMDEPENDENT INER'S My examination was carried out in a￿rd￿ *rth the General Directsons grven by the Chafrty Commissioners. An examination indL¥Jes the accounting records kept by the charity and a comparison of the accounts presented with those records. It also indudes considèrth.on of any unusual items or di8cbo8ure8 in th¢ accounts and seeking ￿anatiOnS from you as trustees C￿￿￿Ing any such mattets. The prwedures undertaken do not prowde all the evidence that would be requirgd in an aLKIrt, and consequenty we do ncrt express an wjdrt opiThon on the view by Ihe acctyjnts. INDEP NDENT EXAMINER STATEM 111 vthich gNes me reascyth cause to beliew tPAt in malerial respect the requirements . to keep accountiro records in ac(¥AtsrKe with 8ediM130 of Ihe 2011 Act and . to prepare aGownts awd *ilh trt accounling recixds and to COM￿ with tho ￿Unting quirements of the 2011 Act have Tmrt t*en mtt or {2) to which. Ni my ownion. altentKffi shoukl be wi Ix(lerto enable a proper urKlerstanding of the account¥ to be reachgj. Mr Fafroukh Zafttr IFCCA) Zah¢er & Company Chartere membw have requested an audri wrsuant to seCt￿)n 476 of the Ad. The directors ackn¢Jwledge their responsibilty ts cOm￿￿ng v￿th the requirements of the companies Act 2006 with respect to accountir¥J record$ and the preparatw of the accountg. The accounts have been prepared in accwdance with the prwsiong applicable to small companies subpd to the smo11 companies regime and in acc￿￿nCe FRS 102 SORP. Apwoved on behalf ofthe Board Trustee F8KLi Mohammed Haffar Aohammad Khttir Eklthoyat 2025 The notes t)n pages 7 to 9 f￿M part of lI￿Se financial staterw)ts. IAANCHESTER COMIAUNrrY CENTRE LTD STATEMEKf OF FINANCIAL ACTIVmE8 R THE PERIOD NDE ST 2024 Year Year Ended Ended 31.08.24 31.08.23 Total Totsl Funds Funds Funds Funds Funds Income And Expenditure Donations and legacies (2} Donatitins 37. 37.096 1.552 Other tradlng aCtiV￿e$ 7.662 7,662 Total Income And Endowm 44.758 44,758 1.552 Expenditure on Expenditure on raising lunds (51 Expenditure on tharitable athiiies {6) 55.218 55,218 21,438 Totsl Expenditure 110.460) {10,4601 {19,886) Tax payable 14} Net Income {Expendilurel Net Income {Expendiiute) After Tax {10,4601 110,460) {19,8861 Net Income For The Year (10.4601 (10.460) (19,8861 Totsl Funds BrcAJght FoThMrd (34.112) 134.112) 114.2261 TOTAL FUNDS CARRIED FMID 113) 44,572 34,112 The nL*e¥ on page5 7 to 9 fom part ofttwe finanual statements. IAANCHESTER COIAMUNrri CEirfRE LTD NOTES TO THE FINANCIAL STATEMEPfftS FOR THE PERIOD ENDED 31 AUGUST 2W24 ACCOUNTING POLICIES The financial statements have been wepar•d under the hisiorical cost convention and in accordance wrth the Financial Reporb"ng Standard for Smaller Entrbes (effective January 2015} the Accountsng and Reporting by Charities. Ststement of re￿MMerK1ed prath.￿ applicable to charibes p￿Paring their accounts in accordance with the Finanaal Reporting Stsndard for Smaller Enthes wblist*d on 16th Juty 2014 ISORP 20151 and the Companies Act 2011 and Companies Act 20[6. AJI income ffjsources are recowised in the accgKMts or￿e the charity h•$ the entl￿ement to the resources. All expendriure has been refiected in the Statement of Financial Actsvitses on an accrual basis. ExrendItU￿ Indudes VAT ￿ch can not be fvlty recovered and is reported as part of the Expenditure to vthKh Ét re￿. Fix Fixed as8ets are induf1ed in the accounts at net book value. Depreciation is provided lo wnle off the cost the est'mated reswjual val of tsngible fixed assets over their estimated usefijl lives as folkNs."- Fixtu￿. fittings arKI equipff 15% onc05t The organisatiC￿ i8 exempt frryn incth)e tax ty rea80n of its charltable statu8. The organisation awn to maintain Suffici￿ re5ervts to cover Itm monts wnning costs. INCOME AND ENDOWMENTS This represents fees receNeable for the provision ofSe￿ice¥ to Mem￿ and other trading irKome. the company is a non-pwofft making. NET INCOME (EXPENDITURE) 2024 2023 Net Inc0Th￿ (expenditure) i¥ staled aft•r thargirvJ.' 9.029 2.847 ON SURPLUS ON ORDINARY ACTivmES IW4CHESTER COMMUNifff CENTrE LTD NOTES TO THE HNANCIAL STATEMEp¥fs FOR THE PERIOD ENDED 31 AUGUST 2024 Ic4>nt...I Expenditurn on Ralslng Funds Total 2024 Total 2023 Funds FurKIs Volunteer exoenses Total 2024 Fur¥ts Fund$ 2023 Heat and luht Repair ar￿ ￿ne*￿I Subscriptions and membetsh Telephone and intemet Messaging service Advertising and prorrb)ts)n Travel and subsistance Famity cOnfe￿nCe W$bsit8 expenses Ktds activities Support costs 403 5.700 1.705 673 925 1,B26 403 5.700 1,705 673 925 1.826 1.569 810 4926 157 1365 1362 448 810 618 743 11,337 36,951 55.218 36.951 55.218 Analysls of Support Costs Total 2024 Total 2023 Funds Fund$ 7c￿l 4943 4.204 700 4.943 4,204 803 240 1.691 5,381 189 4,799 300 1,778 1.793 438 Management and consultancy fe¢$ Other le981 and professional fees Cleaning arKI waste dispos* Bank Charges Printing ,StatiOn￿ aNJ books Lease rental Heatth and safety 17 240 4,934 1,333 274 787 240 1,691 5,381 4,799 300 1,776 1,793 Computer maint. & htistirwJ TabeN¥are 242 Sundry expenses Deprwatson 260 9,029 36.951 225 2,847 11,337 9,029 36,951 MANCHESTER COMMUNITY CENTRE LTD NOTES TO THE FI￿CIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2024 {cont.. 9 TANGIBLE FIXED ASSETS Frttings & Equirn equipment Total COST At 1 September 2023 20.389 158 20.547 Add￿8 44.056 44,056 At 31 August 2023 64,445 158 20,547 DEPRECIATION At 1 September 2023 Charge for the Year At 31 August 2024 4.349 9,014 13.363 61 15 76 4,410 9.029 13,439 NET BOOK VALUE At 31 August 2024 51.082 82 51,164 At 31 August 2023 97 16,137 CURRENT ASSETS 2024 2023 Cash at bank 19.014 15,461 19,014 15,461 10 UABILlnES.. AMou￿rS FALLING DUE VIITHIN ONE YEAR 2024 2023 Paye pa>Tr￿S Accruals and creditorg 870 870 660 LIABIUTIES.. AMOUNTS FALLING DUE AFTER ONE YEAR 2024 2023 Loan5 114,090 114090 64,840 12 COMPANY STATUS The chanty is limf(ed company by guarantee arKI has M share caprtal. Al members have agreed to eontribule a sum not exceedN￿ £ 101 £1 for urf*aged indNiduabl in event of nding up. 13 RESERVES unreStr￿ted Restricted Funds Funds Total 2023 2024 BaL4nce as at 31.08.2023 134,112) -34.112 {14,2261 Add:net income (expendilwe) forthe year Tota Reserves 10.460 44.572 -10,460 44,572 34.112 Balan￿ c8rried forwa 44.572 44,572