Charity number: 1203770 IIALL GREEN MUSLIM ASSOCIATION Trnstees. report and fancial ststements for the year ended 5 April 2024
HALL GREEN MUSLIM ASSOCIATION Contents Page TnLStees report Independ¢Dt ¢xoTlliners' r¢N)rt Statement of fmancial activities Balallce sheet N¢)tes lo the financial statements
HALL GREEN MUSLIM ASSOCtATJON Legal and administrative inforniatioD Charity llumber 1203770 BusAness address I Wycornbe Ro Hall Green BirmiDgbam B28 9EL Registered I WYCom Road Hau Green B28 9EL Trustees Khttlid Hussain Man8gement ¢ommittee Khalid Hus5aiD Shafique Ahmed Begg A¢coun¢¥nts RUS charter Accountants 119tra-1192 Strarford Road B]rlgha B28 8AB Page I
HALL GREEN MUSLIM ASSOCTION Report of the trustees for tbe year ended S April 2024 The trustees prese their report and the financial statements for the year ended 5 April 2024. The tTrteeS who served during the year and up to th¢ date of this r¢port are set out on page l. Structsre? governamce and management Governing D(rumenl The charity is controlled by tts governing d(KutneDL a d¢¢d of and constilut¢s aD ¢tty. Org(mESationol Struchffe The Charity has a mallagetneni con]mittee who IH8 overall control and responsil)ility for policy and major decision Jnaking and all membets of the committee are trust¢e5. to day tn8nagemeDt and r¢5ponsibility for implellting policies is carried QLLt by the tsILStees on a voluntary basis. MeTnb¢rship of cOn]mi is open to all indivithB]s over 18 years of age who approved by the tntees. The tNstees must accept appli¢ations for m¢mbeT5hip UD]¢ th¢y coThsider that it would be in th¢ best iDler¢ts of the clJaTity io refi th¢ application. Risk Managemenl The tswtess hav¢ a duty to identify al review the risks to which th¢ charity is ¢xpos¢d and to ¢nsure appr()priate ontrol$ are inplace to provide reasonable a&surdnce agaiLq fraud and er. Objectives and activRties Objecltves and aiNLf The ptinciple objectives of the charity are as follows: The advaceMent of the Islamic religion in Hall Green and in particular the provision of facilities for a masji ceremonies, M1] festivals and madr&s The adYanr¢rnent of educatiott of persons of the mS11m faith resident in Hall G. To proYid¢ aDd &%sist in the provislon of facilities for prayer, recreation and leisure tie occupation of membm of the muslim community in the interest of S141 w¢lfar¢ and with the obj¢¢tive of improving their wndition of lifr: arAIL' Such other charitable purposes to benefit th¢ Muslims in Hall Green area and th¢ Mryd¢r MusliTn wmmuuity as their tThTStee5 in their absolute discretion think fiL Volunteers The Charity relie5 on the unpaid work of the trustee5 ts) further ivs obj¢¢liv¢s. Paee 2
HALL GREEN MUSLIM ASSOCIATION Report of the trustee5 for the year ended S April 2024 Ststement of irustees, responsibilities The trustees are responsible for preparing the TnL8tees' Annual Ryrt aDd the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdorn Generally Accemed Accounttng Practice). Law applicable to charities in England and Wales requires the t¢¢5 to prepare fjDancia] 5tsternents for each financial year which give a true aDd fair view of charity and of the incoming resowtes and application of resources of the charity for that year. In preparing these financial statements the In¢¢5 are required to: select suitsble accounting policie5 attd then appty th¢m wDsisndy" observe th¢ methods and principles in the Charities SORP" make judgem¢Dts altd estillthtes that are relsothle and pnellt' state whether applicable UK Accoutrting Standards have been follow1 subject to any mat¢ria] departures disclosed and explained in th¢ fiDallcial staternellts" aDd prepare the finan¢ial stal¢rn¢uts on the goiDg eoneern b&si8 unless it is inapprnpTi to presume that the charity will continue in 0ratiOn. Th¢ trustees are reswbnsil)le for keeping proper accounting records which disclose with reasonable accuracy at ally time the fllwicial wsition of the ¢haTity and ¢nabl¢ thern to eD5ure that the fiDaDcial statements comply with the CIJariti¢s Act 1993 alld tbe Chariry (Accounts and Reports) RegulatioDS 2008. They are a150 resp)nsible for saf¢guardtng the assets of the charity and h¢n¢¢ for taking re&50tfftble steps for the preVelOn and detection of fraud and other On betlf of the board Trustse Date: ge3
HALL GREEN MUSLIM ASSOCIATION Independent examiDer's report to the trustees on the ungudited fancial statements of ILILL GREEN MUSLIM ASSOCIATION. I report on the accounts of HALL GREEN MUSLDA ASS(ThTION for the year ended 5 April 2024 set out oll pages 2 to9. Respective r&sponsibilitio8 of tnleeS and iodependent evdminer As tbe charity's tsustees you are reswil)le for the preparation of tbe accounts, you consider that th¢ audit requirement of section 43(2) of the ChaTities Act 1993 (the Act). as amended by se£tion 28 of the Charities Act 2006 does not apply and that an independent exatnination is needed. It is my responsibility to examine the 2tt0Uttts under sectiOD 43(3Xa) of the Act, as amended. to follow the procedures laid down in the GeDeTal Directions given by the Charity Con)tnIIoll under section 43(7Kb) of the Ac¢ &$ amende4" alld to state thether panicularmatters have Come to my attention. Basis of independent examiner's ststemellt My examination was carried out iti accordance with the General Directiot]s given by the CIlty Cotllrnission. examiEtion inolud¢s a review of the accounting records kept by the charity and a COrnplSOn of the accounts presented with those records. It also includes coosideration of aDy unusual items or disclosures in the accounts, and seeking xplaDations frorn you as tn]stees CODceming any such nmtters. The procedures Undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to wthetheT tILe accouDts present a ue and fair view alld the reiKIrt is limited to those matrers set in tbe staternent below. Independent esaminer's stgtemellt In connection with tny examinatto lllatterltys ¢ome to my atl¢ntion: (i) which gives m¢ reasonable cause to t*lieve that iti any matcritil re¥£t the requirements: to keep proper accounting records An accordance with section 41 of the Aa.. and to prepare accounts which accord with the aUllting records and to cotnply with the accounting requirernents of the Act have not been met. or (li) to whic]4 in my Opinio attention should be drnwD ID OTd¢r lo enable a properunderstanding of the accouttts lo be reached. Mr RazA Sarnar FCA ICAEW 1190a-1192 Strarford Road Hall Green Birniingblm ' CharteTedAccounlants 1190A-I 194 Stratford Road Birmingham 828 8AB +44 101 121 777 1200 infoQrus.co.uk www.rus.co.uk B28 8AB Pagt 4
HALL GREEN MUSLIM ASSOCIATION Statement of f2¢181 aetivities For the year ended 5 April 2024 Unrestricted funds 2024 Total Notos Incoming resources Incoming resources froln g¢u¢ratiDg fuDds.' Voluntary incorn¢ 146,757 146.757 Total Sneoming resourc£s 146,757 146,757 Resources eIpended Staff costs Clealling Rates & Waier Rktes Accountancy fees Repair & Maintenance Fire & Securiry tnsurance Clwitable donations Legal and professional fees Light & Heat Books Sundry expet]ses Depreciation and impairment Printin& p05tsge & stationary Bauk charge5 50.810 50,810 400 167 2.880 11.883 48 1,540 5J50 876 3,540 301 167 2,880 11.883 48 1,540 5.550 876 3,540 301 283 25 678 283 25 678 Total resources expended 78.984 78,984 Total funds brought forward 561,781 561,781 Total funds (arried forward 629,554 629.554 The notes oo pages 7 to 9 fonD att integral part of these finanefial st*ternen¢s ge5
HALL GREEN MUSLIM ASSOCIATION Balance sheet as at S April 2024 2024 Notes Fixed assets TaDgibl¢ asgets Current assets Cash at bank and tn hattd 523,064 110.720 110.720 Creditors: amounts falling due within one year (4,230) Net current asgets 106.490 Net ets 629,554 Funds Unrestri¢t¢d in¢ome fimds 629.554 Total funds 629,554 The financial statements were approved by the tslL8tees and sigtted on its bebalf by.. Trustee Tbe notes on pages 7 to 9 fonn iDtegrnl ofthese fmaneial ststements. Page 6
IIALL GREEN MUSLIM ASSOCIATION Notes to fAn¢al statements for the year ended 5 April 2024 Accounting poli¢ies The principal accountillg policies aye su[nMa b¢low. The accounting policie5 have been applied consistently throughout the year. 1.1. Basis of accomlltlllg The fu)ancial staternents are pr¢pared und¢r the historical cost convention and in accordance with the Stst£tnt of Reco]n]nended Practice'Accountillg and Rert[g by Charities (SORP FRS 102) and the chartti¢s act 2011. 1.2. Itteoming resourees All inco18 resources are included in the tytement of financial adiviues wben the clwity is entitled to the income alld the amount call be 9antified with Thsonable accuracy. The followThg specific policies are applied to particu]ar catcgories of incomE." Voluntary income is received by way of grall donion5 and gifts and is included in full in the statement of financial activities when receivable. Grants where en(idement is not conditional on the delivery of a specifi perfomiattce by the charity, are recogtiised when the charity b¢com¢s unconditionally entitled to the grant. Donated setvices and facilitles are included & the value to the cljarity wber¢ thi5 w be quantifie(L The value of seryices provid¢d by volunl¢eTS h&s not b¢¢n include Gifts donated for resale are included &g incoming resourtts within activities for generating funds when they are sold. IJ. Resources eipended Expenditure is rQgnised on an a¢¢nl basis as a liabiliry is incurred. ExpendiDAt includes any VAT which caunot be llY recovere4 and is reported 18 part of the expEnditur¢ to whhch st relates. Costs of generatitig fut conjptise the costs Lswiated with attracting voluntary income and the costs of trading for fundraising PUTP05es including the char]S shop. Charitable expenditure comprises those costs incurred by the clwity in the delivery of its activities and services for its beneficiaries. li includes Ixkth costs that b¢ allocated directly to such activitie5 and those costs of all indirect nature necessary to supFN)rt them. 1.4. Tgngible fixed assets and deprecialion TaDgible fixed &ssets are stated at cost less accumulated depreciation. tkpreciation is provided at rates calculated to WTite off the Cost les5 residual va]ue of each asset over its extcted fiJI life, as follows.. tAnd and buildings Fixtures, fittings and equipment Not depreciated &$ 1]lled to a g(Kxi Stsndard 20Vo reducing balance Page 7
HALL GREEN MUSLIM ASSOCIATIO Not£8 to fancial statements for the year ended 5 April 2024 Voluntary iD¢ome 2024 Totsl Donations Rental Income 140.007 6.750 146,757 Mosque Projects Employment costs 2024 Wages alld salaries 50,810 Land and Flxthr buildiugs rrtting5 alld freeboid equipmellt Tallgible fixed assets Total Cost At 6 April 2023 Additions 199.825 322.109 9,375 209.200 322,109 Ai 5 April 2024 521.934 9J75 531,309 Depre¢iation At 6 April 2023 Charge for the ye4r 7,962 283 7,962 283 At 5 April 2024 8245 8.245 Net book value At 5 April 2024 521,934 1.130 523.064 Credilors: gmoDnts falling due within one year 2024 Paents received on account AccvJa]s and defeued income 1,350 2,880 4230 Page 8
HALL GREEN TrtUSLtM ASSOCIATION Notss to finaneial ststements for the year ended 5 April 2024 AnAlysis of net 4ssets be¢ween funds Unrestrieted fullds TotAI funds Fund balances at 5 April 2024 &8 rq)rested by". Tanglt >le fLKed &ets Current &Ssets cu¢llt Iiabilities 523,06A 110,720 {4.230) 523,064 110.720 (4230) 629.554 629,554 Unrestricted funds At At INOV 2023 IDcoming OutgoiDg 31 Oet 2024 UnrestrACted fimds 561.781 146,757 (78,984) 629,554 Page 9
HALL GREEN TrWSLIM ASSOCIATION The following pages do Dot forni part of the statlltory account
HALL GREEN MUSLIM ASSOCIATION Detailed statement of fm2nciaI activities For the year ended 5 April 2024 2024 Incoming resour¢es Incoming resources from genernllng funds: Yoluntury illcome Donatioos Rental In¢om¢ 140,007 6,750 146,757 Total incon)ing resources from generating fwids 146.757 Totsl incoming re50ur¢es 146,757 Resources expeDded Costs of generating funds: Donalion¥ Donations- Stsff- Wages al salaTS&5 Establishtnent- Cleaning Establishment- Raies & water Estab]ishmeni- Light & heat Establishll*nt- Fire & security Establishment- Insurance Donations- Professional- Legal fr¢s Donations- Accountancy I)ouatiODS- Depreciation & Impa]t Donations- Repair Donations- Charity Printin& postsg¢ & stationary DoT]ations- BkS Bank charges 50.810 400 167 3.540 48 1.540 876 2,880 283 11,883 5,550 25 301 678 78,981 Total cost of geller8Éing voluntary income 78,981 Total costs of generating funds 78,981 Page 11
HALL GREEN MUSLIM ASSOCIATION Detailed statement of fmancial activitles For the year ended 5 April 2024 2024 Governance costs Sundry expenses Total governance costs Net ineomingl{outgoittg) resources for the year 67.773 Page 12