REGISTERED CHARITY NUMBER: 1194942
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 17 September 2024
for
Abdullah Quilliam Society
Haines Watts Military House 24 Castle Street Chester Cheshire CH1 2DS
Abdullah Quilliam Society
Contents of the Financial Statements for the Year Ended 17 September 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Cash Flow Statement | 7 | ||
| Notes to the Cash Flow Statement | 8 | ||
| Notes to the Financial Statements | 9 | to | 14 |
| Detailed Statement of Financial Activities | 15 | to | 16 |
Abdullah Quilliam Society
Report of the Trustees for the Year Ended 17 September 2024
The trustees present their report with the financial statements of the charity for the year ended 17 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Abdullah Quilliam Society (AQS) exists to preserve and promote the historical, cultural, and religious legacy of Britain's first mosque, established in 1887 in Liverpool. Our charitable objectives include the advancement of religion, education, heritage preservation, and community cohesion through inclusive services, programmes, and outreach.
Significant activities
The principal activity of the charity is raising funds to bring back into use the first independent Mosque in England and to establish a Heritage Centre to promote inter-faith dialogue and cultural understanding among all communities.
Public benefit
The Trustees confirm they have carried out the charity’s purposes for the public benefit.
ACHIEVEMENT AND PERFORMANCE Charitable activities
Congregational Services
Friday prayers and daily services have resumed with growing attendance. Due to increased demand, AQS is actively fundraising to acquire 11-12 Brougham Terrace to expand prayer and community space, in addition to our current base at 1-7 Brougham Terrace.
Community Engagement and Education
AQS continued to deliver wide-ranging activities, including:
-
National Heritage Days open to people of all faiths and backgrounds
-
School and university visits
-
"Visit My Mosque" open days
-
Youth engagement through workshops
-
Safeguarding, DBS, and NHS fire safety training
-
Muslim wedding services
-
Interfaith events promoting social harmony
-
Partnership work with local authorities
-
Participating in interfaith work in the city
-
We have created a manual which includes;
-
Policies
-
compliance toolkit
-
annual work programme
Ramadhan Programme
We delivered a comprehensive Ramadhan programme. Highlights included Taraweeh prayers led by own imam, Iftar meals, attended by diverse community members. We organised a ifthar event for diverse communities and key decision makers from the city building community cohesion and sending a message of integration through cohesion and civic responsibility.
Fundraising activities
Despite ongoing economic pressures, our fundraising for property acquisition and operational support continued actively. We launched an appeal to purchase 11-12 Brougham Terrace. We encouraged donors/people to give Qard-al-Hasanah (interest-free loans) and Sadaqah donations to meet this goal. We are positive about the outcome.
Page 1
Abdullah Quilliam Society
Report of the Trustees for the Year Ended 17 September 2024
FINANCIAL REVIEW
Risk Management and Reserves policy
It is the responsibility of the Trustees to assess the main risks the Charity is exposed to, particularly those relating to the operations and finances of the trust. The trustees undertake this assessment and ensure that systems are in place to mitigate and manage the Charity's exposure to any major risks.The level of current unrestricted funds is to meet any obligations arising through the operation of the Charity at the current time. The trustees have considered the requirement to maintain free reserves and are satisfied that the Charity has a need to establish free reserves to absorb the major fluctuations in funding received without curtailing its activities. This has currently been calculated to be approximately £10,000 and the trustees are currently seeking further donation.
FUTURE PLANS
Our priorities in the coming year include:
-
Completing the property acquisition to expand services and student accommodation
-
Increasing youth and women's engagement through an increased annual work programme which has been developed
-
Expanding partnerships for interfaith and community outreach
-
Enhancing heritage offerings linked to Britain's First Mosque
-
Growing volunteer capacity and training opportunities
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Structure, Governance and Management
AQS is a charitable incorporated organisation, governed by a Board of Trustees who meet regularly to set strategic direction, review risk, and ensure compliance with the Charity Commission's requirements.
The Trustees review all major risks regularly and ensure appropriate controls are in place. Financial resilience is supported through diversified income streams and careful budgeting. The reserves policy ensures sufficient funds are held to cover core operational costs and emergencies.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1194942
Principal address
8-10 Brougham Terrace West Derby Road Liverpool Merseyside L6 1AE
Trustees
G Khan Dr A Hamid Dr M Ahmed A Masroor Prof R Geaves (resigned 4.7.25) Dr A Q Khattak (appointed 30.9.23)
Independent Examiner
Steven Greensill of Haines Watts (Chester ) Haines Watts Military House 24 Castle Street Chester Cheshire CH1 2DS
Page 2
Abdullah Quilliam Society
Report of the Trustees for the Year Ended 17 September 2024
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ G Khan - Trustee
Page 3
Independent Examiner's Report to the Trustees of Abdullah Quilliam Society
Independent examiner's report to the trustees of Abdullah Quilliam Society
I report to the charity trustees on my examination of the accounts of Abdullah Quilliam Society (the Trust) for the year ended 17 September 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 accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content 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 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.
Steven Greensill of Haines Watts (Chester )
Haines Watts Military House 24 Castle Street Chester Cheshire CH1 2DS
Date: .............................................
Page 4
Abdullah Quilliam Society
Statement of Financial Activities for the Year Ended 17 September 2024
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Investment income 3 Total EXPENDITURE ON Raising funds 4 Charitable activities 5 Charitable expenditure Other Total NET INCOME/(EXPENDITURE) Transfers between funds 15 Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted fund £ 578,595 63,178 641,773 129,837 83,663 224,580 438,080 203,693 (145,135) 58,558 (926) 57,632 |
Restricted fund £ - - - - - - - - 145,135 145,135 1,448,230 1,593,365 |
17.9.24 Total funds £ 578,595 63,178 641,773 129,837 83,663 224,580 438,080 203,693 - 203,693 1,447,304 1,650,997 |
17.9.23 Total funds £ 294,932 39,138 334,070 95,281 91,714 185,556 372,551 (38,481) - (38,481) 1,485,785 1,447,304 |
|---|---|---|---|---|
The notes form part of these financial statements
Page 5
Abdullah Quilliam Society
Balance Sheet 17 September 2024
| Notes FIXED ASSETS Tangible assets 10 CURRENT ASSETS Debtors 11 Cash at bank CREDITORS Amounts falling due within one year 12 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES CREDITORS Amounts falling due after more than one year 13 NET ASSETS FUNDS 15 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted fund £ 49,342 - 21,645 21,645 (13,355) 8,290 57,632 - 57,632 |
Restricted fund £ 1,726,865 30,000 94,500 124,500 - 124,500 1,851,365 (258,000) 1,593,365 |
17.9.24 Total funds £ 1,776,207 30,000 116,145 146,145 (13,355) 132,790 1,908,997 (258,000) 1,650,997 57,632 1,593,365 1,650,997 |
17.9.23 Total funds £ 1,631,073 - 47,500 47,500 (20,269) 27,231 1,658,304 (211,000) 1,447,304 (926) 1,448,230 1,447,304 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. G Khan - Trustee
The notes form part of these financial statements
Page 6
Abdullah Quilliam Society
Cash Flow Statement for the Year Ended 17 September 2024
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by/(used in) operating activities Cash flows from investing activities Purchase of tangible fixed assets Interest received Net cash used in investing activities Cash flows from financing activities New loans in year Loan repayments in year Net cash provided by/(used in) financing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 2 Cash and cash equivalents at the end of the reporting period 2 |
17.9.24 £ 182,195 182,195 (153,841) 205 (153,636) 47,000 - 47,000 75,559 40,586 116,145 |
17.9.23 £ (33,328) (33,328) (157,700) 738 (156,962) - (4,999) (4,999) (195,289) 235,875 40,586 |
|---|---|---|
The notes form part of these financial statements
Page 7
Abdullah Quilliam Society
Notes to the Cash Flow Statement for the Year Ended 17 September 2024
1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net income/(expenditure) for the reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charges Interest received Increase in debtors Increase in creditors Net cash provided by/(used in) operations 2. ANALYSIS OF CASH AND CASH EQUIVALENTS Notice deposits (less than 3 months) Overdrafts included in bank loans and overdrafts falling due within one year Total cash and cash equivalents 3. ANALYSIS OF CHANGES IN NET DEBT |
17.9.24 £ 203,693 8,707 (205) (30,000) - 182,195 17.9.24 £ 116,145 - 116,145 |
17.9.23 £ (38,481) 3,413 (738) - 2,478 (33,328) 17.9.23 £ 47,500 (6,914) 40,586 |
|---|---|---|
| At 18.9.23 | Cash flow | At 17.9.24 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank | 47,500 | 68,645 | 116,145 |
| Bank overdraft | (6,914) | 6,914 | - |
| 40,586 | 75,559 | 116,145 | |
| Debt | |||
| Debts falling due after 1 year | (211,000) | (47,000) | (258,000) |
| (211,000) | (47,000) | (258,000) | |
| Total | (170,414) | 28,559 | (141,855) |
The notes form part of these financial statements
Page 8
Abdullah Quilliam Society
Notes to the Financial Statements for the Year Ended 17 September 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. DONATIONS AND LEGACIES
| Donations Grants Grants received, included in the above, are as follows: Grants received |
17.9.24 £ 570,933 7,662 578,595 17.9.24 £ 7,662 |
17.9.23 £ 287,908 7,024 |
|---|---|---|
| 294,932 | ||
| 17.9.23 £ 7,024 |
continued...
Page 9
Abdullah Quilliam Society
Notes to the Financial Statements - continued for the Year Ended 17 September 2024
3. INVESTMENT INCOME
| Rents received Deposit account interest RAISING FUNDS Raising donations and legacies Cleaners Advertising Travel CHARITABLE ACTIVITIES COSTS Charitable expenditure |
17.9.24 £ 62,973 205 63,178 17.9.24 £ 6,489 118,895 4,453 129,837 |
17.9.23 £ 38,400 738 39,138 17.9.23 £ 3,682 80,782 10,817 |
|---|---|---|
| 95,281 | ||
| Direct Costs £ 83,663 |
4. RAISING FUNDS
5. CHARITABLE ACTIVITIES COSTS
6. SUPPORT COSTS
| SUPPORT COSTS | ||||
|---|---|---|---|---|
| Finance | ||||
| and | ||||
| operating | IT & | |||
| Management | costs | Communications | Totals | |
| £ | £ | £ | £ | |
| Other resources expended | 90,514 | 132,265 | 1,801 | 224,580 |
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 17 September 2024 nor for the year ended 17 September 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 17 September 2024 nor for the year ended 17 September 2023.
continued...
Page 10
Abdullah Quilliam Society
Notes to the Financial Statements - continued for the Year Ended 17 September 2024
| 8. STAFF COSTS Wages and salaries Social security costs The average monthly number of employees during the year was as follows: No employees received emoluments in excess of £60,000. 9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 294,932 Investment income 39,138 Total 334,070 EXPENDITURE ON Raising funds 95,281 Charitable activities Charitable expenditure 91,714 Other 185,556 Total 372,551 NET INCOME/(EXPENDITURE) (38,481) Transfers between funds (150,550) Net movement in funds (189,031) RECONCILIATION OF FUNDS Total funds brought forward 188,105 TOTAL FUNDS CARRIED FORWARD (926) |
|
|---|---|
continued...
Page 11
Abdullah Quilliam Society
Notes to the Financial Statements - continued for the Year Ended 17 September 2024
| 10. TANGIBLE FIXED ASSETS Freehold Plant and property machinery £ £ COST At 18 September 2023 1,611,730 22,757 Additions 115,135 38,706 At 17 September 2024 1,726,865 61,463 DEPRECIATION At 18 September 2023 - 3,414 Charge for year - 8,707 At 17 September 2024 - 12,121 NET BOOK VALUE At 17 September 2024 1,726,865 49,342 At 17 September 2023 1,611,730 19,343 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 17.9.24 £ Other debtors 30,000 12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 17.9.24 £ Bank loans and overdrafts (see note 14) - Taxation and social security 247 Other creditors 13,108 13,355 13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 17.9.24 £ Other creditors 258,000 14. LOANS An analysis of the maturity of loans is given below: 17.9.24 £ Amounts falling due within one year on demand: Bank overdrafts - Amounts falling between one and two years: Other loans - 1-2 years 258,000 |
Totals £ 1,634,487 153,841 |
Totals £ 1,634,487 153,841 |
|---|---|---|
| 1,788,328 | ||
| 3,414 8,707 |
||
| 12,121 | ||
| 1,776,207 | ||
| 1,631,073 | ||
| 17.9.23 £ - 17.9.23 £ 6,914 247 13,108 20,269 17.9.23 £ 211,000 |
||
| 17.9.23 £ 6,914 |
||
| 211,000 |
continued...
Page 12
Abdullah Quilliam Society
Notes to the Financial Statements - continued for the Year Ended 17 September 2024
15. MOVEMENT IN FUNDS
| Net At movement 18.9.23 in funds £ £ Unrestricted funds General fund (926) 203,693 Restricted funds Restricted funds 1,448,230 - TOTAL FUNDS 1,447,304 203,693 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 641,773 TOTAL FUNDS 641,773 Comparatives for movement in funds Net At movement 18.9.22 in funds £ £ Unrestricted funds General fund 188,105 (38,481) Restricted funds Restricted funds 1,297,680 - TOTAL FUNDS 1,485,785 (38,481) Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 334,070 TOTAL FUNDS 334,070 |
Transfers between funds £ (145,135) 145,135 - Resources expended £ (438,080) (438,080) Transfers between funds £ (150,550) 150,550 - Resources expended £ (372,551) (372,551) |
At 17.9.24 £ 57,632 1,593,365 1,650,997 Movement in funds £ 203,693 203,693 At 17.9.23 £ (926) 1,448,230 1,447,304 Movement in funds £ (38,481) (38,481) |
|
|---|---|---|---|
continued...
Page 13
Abdullah Quilliam Society
Notes to the Financial Statements - continued for the Year Ended 17 September 2024
15. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted funds TOTAL FUNDS |
At 18.9.22 £ 188,105 1,297,680 1,485,785 |
Net movement in funds £ 165,212 - 165,212 |
Transfers between funds £ (295,685) 295,685 - |
At 17.9.24 £ 57,632 1,593,365 |
|---|---|---|---|---|
| 1,650,997 |
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS 16. RELATED PARTY DISCLOSURES |
Incoming resources £ 975,843 975,843 |
Resources Movement expended in funds £ £ (810,631) 165,212 (810,631) 165,212 |
Resources Movement expended in funds £ £ (810,631) 165,212 (810,631) 165,212 |
|---|---|---|---|
| 165,212 | |||
There were no related party transactions for the year ended 17 September 2024.
Page 14
Abdullah Quilliam Society
| Detailed Statement of Financial Activities | ||
|---|---|---|
| for the Year Ended 17 September 2024 | ||
| 17.9.24 | 17.9.23 | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 570,933 | 287,908 |
| Grants | 7,662 | 7,024 |
| 578,595 | 294,932 | |
| Investment income | ||
| Rents received | 62,973 | 38,400 |
| Deposit account interest | 205 | 738 |
| 63,178 | 39,138 | |
| Total incoming resources | 641,773 | 334,070 |
| EXPENDITURE | ||
| Raising donations and legacies | ||
| Cleaners | 6,489 | 3,682 |
| Advertising | 118,895 | 80,782 |
| Travel | 4,453 | 10,817 |
| 129,837 | 95,281 | |
| Charitable activities | ||
| Ramadan and charitable costs | 31,386 | 47,931 |
| Services, Imams etc | 22,546 | 18,136 |
| Donations | 29,731 | 25,647 |
| 83,663 | 91,714 | |
| Support costs | ||
| Management | ||
| Wages | 76,843 | 39,452 |
| Honoraria | 4,964 | 16,800 |
| Depreciation of tangible and heritage assets | 8,707 | 3,413 |
| 90,514 | 59,665 | |
| Finance and operating costs | ||
| Other Utilities | 27,330 | 33,270 |
| Insurance | 2,177 | 2,020 |
| Light and heat | 65,033 | 70,646 |
| Postage and stationery | - | 1 |
| Bank charges | 5,366 | 2,606 |
| Accounting and legal fees | 2,946 | 2,838 |
| Repairs and renewals | 17,902 | 10,115 |
| Professional fees | 11,511 | - |
| 132,265 | 121,496 |
This page does not form part of the statutory financial statements
Page 15
Abdullah Quilliam Society
Detailed Statement of Financial Activities for the Year Ended 17 September 2024
| 17.9.24 | 17.9.23 | |
|---|---|---|
| £ | £ | |
| Finance and operating costs | ||
| IT & Communications | ||
| Telephone | 1,801 | 4,395 |
| Total resources expended | 438,080 | 372,551 |
| Net income/(expenditure) | 203,693 | (38,481) |
This page does not form part of the statutory financial statements
Page 16