IAANCHESTER COMMUNrrY CENTRE LTD FINANCIAL STATEMEKfs FOR THE YEAR ENDED 31 AUGUST 2025 A Company limited bygwant* R•gistith Nth 12080331 (England) REGISTERED CHARITYNO. 1193027
MANCHESTER COMMUNrrY CENTRE LTD INDEX Indepwthit Examinefs ReFthI Summary 01 Income ar EXp)ditu Account statenEnt of Finwal Actrvitses
FW4CHESTER COMIAUNtTY cElRE TRUSTEES. REPORT The trustees (management commiliee members) psent their Report and the Financial Statements for the perKJ Ended 31 August 2025. stst The Manchester Community Centreis a regislered charity under the charrty number 1193027. It has no tsxable aclivities and is thereth not Irable to UK taxation. It is, however, unable to reclaim VAT on expendituie incurred. Company Registwion No. Charity Registration No. 12080331 1193027 Trustees The trust8es vtho held officè during the year as fths. Bard Abdul-salam Haytham Al-Khahhaf Imad Al-salam Mustsfa AIKhadd8r Mohammad Khwr EKhaYat Fawzi Mohammed Haffar Banker Natwest 699 Wilmslow RoJ Didsbury Manchester, M20 6NW Accountants Zaheer & Co , Accountants , 63 Kingsway . Bumage, Manchester.M19 2LL Principal Actlvitie The principal aclivity of the school during the year Was that of providing a community centre and place of worship. The charity is a limited company by guarnntee and is nwfit making. Oryanlsational Strudure The charity is a limited company by guarantee. The trustees (management committee members) are responsible for the ove[811 management and control of the cha¢ity. Risks The trustees have tsken steps to establish the risks to bythich the charity is exposed and have put systems in place to mrtigate those risks.
IAANCHESTER COIIMVNITY CEMTrE TRUSTEES, REPORT {cont...) Review of the Regults The trustees consider that the results set out on pages 5 to 9 are Satisfactory. They are of the opinion that the balance on the funds is sufficient to meet any future commitments. Flxed Assets The movement in fixed assets is set out in Note 8 to the A£¢ourrts. Truste Responslbilities Charity law requir0$ the trustees to prepare accounts for each financkql year {or other a¢UntIng period) thich give a true and fair view of the state of affairs of the Company and of its surplus or deficil for that year. In preparing those financial statements, the trustees are required to.. - select suitable accounting policies and appty them nsiSten. - make judgements and estimates that are reasonabty prudent" - prepare accounts on a going concem basis unless it is inappropriate to presume th* the company viill continue in business. The trustses are responsible for keeping propor accounting records disclose wf(h reasonable aGcuracy at any time th8 financial p)5ilion of the company and to enable them to ensure that the accounts ¢ompty wtth the Charity Act 1993. They are also responsible for safeguarding the assets of the ¢ompany and hence for taking reasonable steps for the prevention and deteCtn of frnud and other irreguLqritses. In preparing the above report, the trustees have taken advant•3e of special exemptions applicable to small companie$. SKJned on Behaff of the Board.. Trustee Fz1 Mohamm8d Haffar 2026
IAANCHESTER COMMUNITY CENTRE INDEPENDEKf EXAMINER'S REPORT TO THE TRUSTEES report on the accourts of Manchester Community Centre Ltd. registered c number 1193027 ar company registration number 12080331 for the ants perd 31 August 2025 set out on page$ 4 to 9. ES Th• ¢haritl8 trustee8 are respon$bie for the preparation of the &¢ounts. The chariV$ trustees conslder that an audit is nol required for this year lurthr Secti 144{2) of the Charibes Act 2011 (the 2011 Acl) and that an iThJependent examination o needed. It Is my re4xJnsitylty to: examine the a¢counts under Seth" 145 of the 2011 Act. - to follow the pl[e{lureS ld d(wm in the General Direct given by the Charity Commission examine the accounts under section 14515)Ibl of the 2011 . to stale ether particular matters have ccrfne to altenb(m. IN My examination was ¢arried out in a¢cordan¢e with the Gerwal Directions given by the Chanty Commissioners. An examination indudes the accounting rec5 kept by the tharity and a comparison of the accounts presented with tho$e records. It also indudes ¢($ratIOn of any unusual items or dis¢losures in the accounts and seeking ewanations from as tnlee$ concerning any such matters. The procedures undwtaken do not prowde all the eviden that t¢ required in an audit, ond consequenty we do not express an audit Opin the gNen by the a£counts. ND NDENT IME {1) wthich givgs me roasonatle c8use to I)ele that in any materi respect the wuirementJ . to keep accwnting records in al%0rd 8•etl30 ofthe 2011 ACL" arKI . to prepare accounts wthich acc with the cntir$ recth and to COM the accounting reqU1ments of the 2011 Act have not been met" or 121 to which, in my opin, attentiw sl)Lwld be drawn in Lydtt to enable a proper understandlng of the aecounts to be reached. Mr Farroukh Zahett IFCCA) Zaheer & Company Chartered Certified Accountants 63 lfjngsway Bum8ge Manchester M19 2LL Date-
ANCHESTER CoMIAUNy CEMTRE SUMMARY OF INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOO EMDED 31 AUGUST 2025 2025 2024 Income and End{YTrrrtS Expenditure Net income {expendIre) for the period (21 663.746 80,760 1117,0141 44,758 55,218 110,4601 (3) Net IrKome lexpendtiurel before tsx (117.014} (10,4601 Tax paYale (4) Nel irwme lexpendriure) after taxw)n (117,0141 (10.4601 Totsl Funds Brought Forward {44.572) {34,1121 Total Funds Carried FopKdrd 112) 161,586 44,572 RECONCILIATION OF STATUTORY INCOPAE AND EXPENDITURE ACCOUNT TO SOFA Total Net In¢ome for the yèar per SOFA- Pag¢ 6 Totsl Net Income as above 117,014 117,014 10,460 Retsined Income Fcrfwafd Totsl funds C1fv per SOFA- Page 6 Retsined Funds Carried FoTh¥wd as at¥we 161.586 161.586 44.572 44,572 notes on pages 7 to 10 fomi part of these financial statements.
IAANCHESTER COIIIMUNTfY CE14TrE CE HEET AS AT 31 A GUST 2025 2024 FIXED ASSETS Tangible Fixed Assets 2.952,585 51.164 CURRENT ASSETS 181 14,315 14.315 19,014 19.014 LIABILITIES.. Amounts falling due wlthin one year {91 NET CURRENT ASSErs 13,415 18,354 LIABILITIES= Amounts falling due after more than or year 1101 224.18$ 114,090 224.185 114,090 TOTAL NET ASSETS 2741,815 44.572 ACCUMULATED FUNDS Unreslricte(I Restrbcted 1121 112} 2.741,815 144,572) 2,741,815 44,572 The directors ar¥ sab"sfied that the company is entilled to exemption under section 477 of thè ry>mpanies Act 20C6 and th no member have requeste(l an audit pursuant to section 476 of the Act. The direclors acknchledoe their reswnsitslity for ccrfnth.ng Vth the requirements of the companK¥ Act 2006 wilh res to accounlirvJ records tr preparat ofthe accounts. The accounts have been prepared in acccffdance with the Frfowsions applicab to small companies subject to the Sm1 Compan regime aThl in accordance wlh FRS 102 SORP. Approved behalf of the Board TrLkStee Fawz Mohammed Haffar Trustee IM• Kheir EKh8Yat Date.. 2026 Thè notes on pa3es 7 to 9 fom part of these finanoal statem.
IAANCHESTER COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVfflES FOR THE PERI END GU T20 Year Year Ended Ended 31.08.25 31.08.24 Total Total Funds Fund$ FuThJ$ Funds Funds Income And Expenditure Donations and legaue5 12} 37,096 Don8*'ons Rent receivable Hall hire School fee5 Other income Total In¢ome And Endovmients 3.308 141.945 33,844 76.7n 20,877 &$3,746 390,308 141,945 33,844 76,772 20,877 663.746 7,662 44.758 Expendf(ure on Expenditure on raising funds 15) 55,218 Expenditure on ¢haIrtab a¢bvibe$ (5) 780.760 780,760 55,218 Total Expenditure 780.760 780,760 Net income beth tsx {117,0141 (117,0141 110,4601 Tax payable (4) Net Income (Expenditure) Net Income (Expenditure) After Tax (117.0141 1117.014} (10,4601 Net Inwne For The Year {117.0141 1117,0141 110,4601 Totsl Fund8 Brought Forward (44.572) (44,5721 134,1121 44,572 TOTAL FUNDS CARRIED FIWD (12) 161.586 161,588 The n(rtes (m page5 7 to 9 fcrfm part Of1 finan¢lal 31atements.
IAA14CHESTER COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEklENTS FOR THE PERIOD ENDED 31 AUGUST 2025 ACCOUNTING POLICIES The financial statements have been wepared under ts historical cost convention and in acrdance with the Finanal Reporting Slandard for Smaller Ente$ (effective January 20151 the Accounkn"ng an(J ReFQt"ng by Charities. Statement of reeommerthd practice applicable lo thanb.es preparing their accoun15 In acrdanCe with the Financial Reporbng Standard for Smalkr Entities published 16th Juty 2014 {SORP 2015) and the Companitrs Act 2011 and compan Act 2fK6. Al income resourw are recognised in the accounts once the charity has the entiuement lo the resources. l expenditure has been rellected in the Ststement of Finawal Acti¥e5 on an accru81 basis. Expenditure includes VAT which can be fijlty recovered aThJ is reported as p8rt of the Expenditure lo it relates. Val nd of Fix Fixed assets are induded in the accounts at net book value. Depreciation is provided to write off the cost $S the estimated residual value of tsngIe fixed assets over thair estimate(J useful lives as follth¥s:_ 15%on¢ost Flure, frttirwJs and equipment The Organisation is exempt from Éncome tax by reason of its charitable ststus. Ineome tsx suffered on invèstment income is redaimed in fvll. Reservès The organisakn'on to maintain sufficiert reserves to ¢xwer three m¢)nths runnlThJ costs. INCOME AND ENDOV4WENTS This represents fees receiveable for the prowsion of servKe5 to members and other trading inwi)e, the company is a notw makiry. INCOME (EXPENDITURE) 2025 2024 Net income lexpgfvjiiure) is stated after charging". 19,902 9.029 TAX ON SURPLUS ON ORDINARY ACTMnES
MANCHESTER COMIIJUNITY CENTRE NOTES TO THE FINANCLAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 lojnt...) Exp0ndlre on Chafilabl• AcO¥ltlo9 UntrICted Restricted Funds Funds Total 2025 Total 2024 Wages and salaries Pension Heal and light Repair and renewal Subscription$ and membership Telephone and intemet Messaging 5eMce Kafan and janaza cost Event and exhib cost Advertising and prorrm)tn Travel and subsistsnce Family conference & events Website expenses Donab"ons to other ¢haribes Onsite $TrtY and parkiNJ cost Youth And Kids a¢tivrb"es SupF)Ort costs 337986 9875 18.658 28.749 4.761 337,986 9,875 18,658 28.749 4.761 340 403 5700 1705 673 925 4,438 13,gJB 13.940 3.228 2.980 1.417 76,571 4.333 8592 250.984 780.760 13,908 13.940 3,228 1S69 810 1,417 76.571 4,333 8.592 250.984 780.760 36,951 55,218 Anatysis of Support Costs Unrestricte(l Restricted Funds Funds Total 2025 Total 2024 Accountsncy fees Management fees Other legal and professhxol fees Consutt8ncy fees Agent fees Cleaning and waste dtsp)sal Bank Charges PrintirYJ ,ststiOnY and bcths Lease rental Heath and safety F(>>d for Ramadan & events Traning and develownent cost Alarm and security Vending machine Purchases Computer maintenance Tabethre Children'6 Grfts arnl a*ards Insurance General and admin. expenses Sundry expenses Depreciati¢Jn 2936 4650 20.528 61.785 1.736 20,920 240 4.549 6.548 2,936 4,850 20,528 61,785 1.736 20,920 240 4,549 700 4,943 4.204 803 240 1,691 5,381 189 4.799 65,746 510 11,536 7.n8 310 65,746 510 11,536 7.728 310 2.076 1,793 17,319 2.032 671 1.338 19.902 250.984 17.319 2,032 671 1.338 19,902 250,984 260 9.029 36,951
IAANCHESTER COMMUNifi CENTRE NOTES TO THE FIMANCIAL STATEMENTS FOR THE PERIOD ENDED 31 AUGUST 2025 Icont.. 9 TANGIBLE FIXED ASSETS Land and BU11n9$ Fitbngs & Equipment equipment Totsl COST At 1 September 2024 64.445 158 64,603 Aort.$ 2.839.804 81,519 2,921.323 Al 31 knJust 2025 2,839.804 145. 158 64,603 DEPRECIATION At 1 September 2024 Charge for the Year AI 31 Au9USt 2025 13.363 19.8• 33.253 76 12 88 13,439 19,902 33,341 NET BOOK VALUE At 31 August 2025 2.839,804 112,711 70 2.952.585 At 31 August 2024 51,082 82 51,164 CURRENT ASSETS 2026 2024 Cash at bank Other debtors 9,979 4.336 14,315 19,014 19,014 LIABIUTIES: AMOUNTS FALLI DUE WITHIN ONE YEAR 2025 2024 660 660 Accruals and creditors 900 10 LiABILITIES". AMOUNTS FALLING DUE AFfER ONE YEAR 2025 2024 224,185 224,185 114,090 114.090 Loans 11 COMPANY STATUS The chanty is limited company by guarantee and has share capt. Abl members have agreed to contribute a Sum not exceeding £ 101 £1 for unwaged individuals) in wt of winding up. 12 RESERVES Totsl 2025 Totsl 2024 Funds FUTh Balance as at 31.08.2024 Gifted ag$ets from old charity Add'nel income lexpendrture) for the year Total R•setve$ i44,572} 2.903,401 117.014 2.741,815 2.741.815 44,572 0 2.903,401 -117,014 0 2,741.815 0 2,741,815 134,112} 10.4601 BalarKe ¢arried foTrvard 44,572