Northwich Muslim Centre
Trustee Annual Report:
Report of the Trustees for the Year Ended 19[th] January 2026
Charity Registration Number: 1204769 Company No.: CIO
Registered Office: The Muslim Centre, Meadow Court, Meadow Street, Northwich, Cheshire, CW9 5FP
Trustees:
-
Mohshin Ahmed
-
Afsor Ahmed Chowdhury
-
Mohammed Sabbir Ahmed
Structure, Governance and Management
Northwich Muslim Centre is a charitable incorporated organisation
registered with the Charity Commission on 18 September 2023. The trustees manage the general control and administration of the charity, meeting monthly to oversee the operations of the Mosque and community centre. The Management Committee handle finance, building management, and activities, reporting back to the main trustee board. Trustees and subcommittee members serve voluntarily without remuneration.
Recruitment and Appointment of Trustees
New trustees are recruited based on community involvement and recommendations from elders and leaders. Potential trustees attend meetings as observers before formal appointment, ensuring suitability, competence, and commitment to the charity’s aims.
Risk Management
Trustees regularly assess potential risks and maintain a risk matrix identifying major threats and mitigation measures.
Objectives and Activities
Aims
To develop and promote Religious Activities and other charitable purposes, and faith education in Northwich and the surrounding area, to provide a welcoming community facility for all.
Objectives
-
To offer a place of worship for Muslims.
-
To provide a community facility for all residents, fostering peace, understanding, and harmony.
-
To strengthen the faith and confidence of local Muslims.
Strategy
We aim to make our Mosque an accessible and inclusive venue where Muslims and non-Muslims can learn about Islam and engage in communal worship and education.
Activities and Achievements
Public Benefit
The Mosque’s activities advance faith, education, and community welfare for the benefit of the public.
Religious Services
The Mosque remains open daily for prayers, attended by around 30/40 worshippers for daily prayers and 100 for Friday prayers. Ramadan Iftars and Eid celebrations included communal meals and family events.
Islamic Awareness
Hosted local school visits and lectures to promote Islamic knowledge and understanding, where visitors learned about Islam and the Mosque’s role in the community.
Interfaith & Community Work
Active member of the Northwich Interfaith Forum, promoting dialogue and social cohesion. Our The community hall hosts educational and recreational programmes open to all, supported by volunteers and donations.
Use of Volunteers
Over 10 volunteers assist with Mosque operations, classes, and events. All volunteers working with Children or vulnerable groups are DBS-checked.
Conclusion
The trustees are committed to sustaining the Mosque as a centre for worship, learning, and community harmony. Through our ongoing activities and cooperation with local groups, we strive to serve both Muslims and the wider community of Northwich.
NORTHWICH MUSLIM CENTRE
Charity No. 1204769
Company No.
Trustees' Report and Unaudited Accounts
31 March 2025
NORTHWICH MUSLIM CENTRE Contents
| Pages | ||
|---|---|---|
| Trustees' Annual Report | 1 | |
| Statement of Financial Activities | 2 | |
| Summary Income and Expenditure Account | 3 | |
| Balance Sheet | 4 | |
| Statement of Cash flows | 5 | |
| Notes to the Accounts | 6 | |
| Detailed Statement of Financial Activities | 7 to to | 13 |
Page 1
NORTHWICH MUSLIM CENTRE Trustees Annual Report
CHARITY
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No.
Charity No. 1204769
Principal Office
Meadow Court Meadow Street Northwich Cheshire CW9 5FP
Registered Office
Meadow Court Meadow Street Northwich Northwich CW9 5FP
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
M. AHMED A.A. CHOWDHURY M.S.A. CHOWDHURY A. HUSSAIN
Directors of Corporate Trustees
Trustee 3: Afsor Ahmed ustee 1 : Mohshin Ahmed Trustee 2: Arif Hussain Chowdhury Trustee 4: Mohammed Sabbir Ahmed Chowdhury
Accountants
SA ACCOUNTS PRACTICE 123 MOORLAND ROAD STOKE-ON-TRENT STAFFS ST6 1JH
OBJECTIVES AND ACTIVITIES
Page 2
NORTHWICH MUSLIM CENTRE
Trustees Annual Report
The purpose of the charity as set out in its governing document to advance the religion of Islam in Northwich (UK) and elsewhere for the benefit of the public through the holding of prayer meetings, lectures , public celebration of religious festivals , producing and /or distributing literature on Islam to enlighten others about the religion of Islam. To advance the Education of the public in the subject of Islam for the benefit of the public. The prevention or relief of poverty or or financial hardship anywhere in the world, and in particular within Northwich and the United Kingdom, by providing or assisting in the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
A.A. CHOWDHURY Trustee 31 March 2025
Page 3
NORTHWICH MUSLIM CENTRE Statement of Financial Activities
for the year ended 31 March 2025
| Notes Income and endowments from: Donations and legacies 4 Total Expenditure on: Other 5 Total Net gains on investments Net (expenditure)/income Transfers between funds Net (expenditure)/income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2025 £ 74,733 |
Total funds 2025 £ 74,733 |
Total funds 2024 £ 52,431 |
|---|---|---|---|
| 74,733 113,722 |
74,733 113,722 |
52,431 17,441 |
|
| 113,722 - |
113,722 - |
17,441 - |
|
| (38,989) - |
(38,989) - |
34,990 - |
|
| (38,989) | (38,989) | 34,990 | |
| (38,989) 34,990 |
(38,989) 34,990 |
34,990 - |
|
| (3,999) | (3,999) | 34,990 |
Page 4
NORTHWICH MUSLIM CENTRE Summary Income and Expenditure Account
for the year ended 31 March 2025
| Income Gross income for the year Expenditure Total expenditure for the year Net (expenditure)/income before tax for the year Net (expenditure )/income for the year |
2025 £ 74,733 74,733 113,722 113,722 (38,989) (38,989) |
2024 £ 52,431 |
|---|---|---|
| 52,431 | ||
| 17,441 | ||
| 17,441 | ||
| 34,990 | ||
| 34,990 |
Page 5
NORTHWICH MUSLIM CENTRE Balance Sheet
at 31 March 2025
| at 31 March 2025 | |
|---|---|
| Company No. Notes 2025 £ Current assets Debtors 7 31,332 Cash at bank and in hand 3,969 35,301 Net current assets 35,301 Total assets less current liabilities 35,301 Creditors:Amounts falling due after more than one year 8 (39,300) Net (liabilities)/assets excluding pension asset or liability (3,999) Total net (liabilities)/assets (3,999) The funds of the charity Restricted funds 9 Unrestricted funds 9 General funds (3,999) (3,999) Reserves 9 Total funds (3,999) |
2024 £ 31,332 7,158 |
| 38,490 | |
| 38,490 38,490 (3,500) |
|
| 34,990 | |
| 34,990 | |
| 34,990 | |
| 34,990 | |
| 34,990 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 March 2025
And signed on its behalf by:
A.A. CHOWDHURY Trustee 31 March 2025
Page 6
NORTHWICH MUSLIM CENTRE Statement of Cash flows
for the year ended 31 March 2025
| Cash flows from operating activities Net expenditure per Statement of Financial Activities Adjustments for: Increase in trade and other receivables Increase in trade and other payables Net cash used in operating activities Net cash from investing activities Net cash from financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances |
2025 £ (38,989) - 35,800 (3,189) - - (3,189) 7,158 3,969 3,969 3,969 |
2024 £ - (31,332) 3,500 |
|---|---|---|
| (27,832) | ||
| - | ||
| - | ||
| (27,832) | ||
| - | ||
| (27,832) | ||
| 7,158 | ||
| 7,158 |
Page 7
NORTHWICH MUSLIM CENTRE Notes to the Accounts
for the year ended 31 March 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
NORTHWICH MUSLIM CENTRE Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
-
Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
-
Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
-
Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
NORTHWICH MUSLIM CENTRE Notes to the Accounts
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
Page 10
NORTHWICH MUSLIM CENTRE
Notes to the Accounts
3 Statement of Financial Activities - prior year
| 3 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Total Expenditure on: Other Total Net income Net income before other gains/(losses) Other gains and losses: Other Gains 4 Income from donations and legacies 5 Other expenditure Employee costs Premises costs General administrative costs Legal and professional costs 6 Staff costs Salaries and wages No employee received emoluments in excess of £60,000. 7 Debtors Other debtors |
Unrestricted £ 74,733 74,733 Unrestricted £ 15,759 82,468 3,880 11,615 113,722 2025 15,759 15,759 2025 £ 31,332 31,332 |
Unrestricted funds 2024 £ 52,431 52,431 17,441 17,441 34,990 34,990 (34,990) Total 2025 £ 74,733 74,733 Total 2025 £ 15,759 82,468 3,880 11,615 113,722 |
Total funds 2024 £ 52,431 |
| 52,431 17,441 |
|||
| 17,441 | |||
| 34,990 | |||
| 34,990 (34,990) Total 2024 £ 52,431 |
|||
| 52,431 | |||
| Total 2024 £ 6,400 2,298 8,604 139 |
|||
| 17,441 | |||
| 2024 6,400 |
|||
| 6,400 | |||
| 2024 £ 31,332 |
|||
| 31,332 |
Page 11
NORTHWICH MUSLIM CENTRE Notes to the Accounts
8 Creditors:
amounts falling due after more than one year
| Other creditors 9 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds 10 Analysis of net assets between funds Net current assets Creditors due in more than one year and provisions 11 Reconciliation of net debt Cash and cash equivalents Net debt |
At 1 April 2024 34,990 34,990 |
2025 £ 39,300 39,300 Incoming resources (including other gains/losses ) £ 74,733 74,733 At 1 April 2024 £ |
Resources expended £ (113,722) (113,722) Unrestricted funds £ 35,301 (39,300) (3,999) Cash flows £ |
2024 £ 3,500 |
|---|---|---|---|---|
| 3,500 | ||||
| At 31 March 2025 £ (3,999) |
||||
| (3,999) | ||||
| Total £ 35,301 (39,300) |
||||
| (3,999) | ||||
| At 31 March 2025 £ |
||||
| 7,158 | (3,189) | 3,969 | ||
| 7,158 7,158 |
(3,189) (3,189) |
3,969 | ||
| 3,969 |
12 Related party disclosures
Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 12
NORTHWICH MUSLIM CENTRE Detailed Statement of Financial Activities
for the year ended 31 March 2025
| Income and endowments from: Donations and legacies Total income and endowments Expenditure on: Employee costs Salaries/wages Premises costs Light, heat and power Premises cleaning Premises insurances Premises repairs and maintenance General administrative costs, including depreciation and amortisation Bank charges Equipment expensed Equipment repairs and maintenance Software, IT support and related costs Stationery and printing Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Management charges Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net (expenditure)/income |
Unrestricted funds 2025 £ 74,733 74,733 74,733 15,759 15,759 19,882 1,539 1,061 59,986 82,468 4 - - 3,250 65 561 3,880 1,300 252 10,063 11,615 113,722 113,722 - (38,989) |
Total funds 2025 £ 74,733 74,733 74,733 15,759 15,759 19,882 1,539 1,061 59,986 82,468 4 - - 3,250 65 561 3,880 1,300 252 10,063 11,615 113,722 113,722 - (38,989) |
Total funds 2024 £ 52,431 |
|---|---|---|---|
| 52,431 | |||
| 52,431 6,400 |
|||
| 6,400 | |||
| 1,847 296 155 - |
|||
| 2,298 | |||
| - 4,670 3,071 500 313 50 |
|||
| 8,604 | |||
| - 139 - |
|||
| 139 | |||
| 17,441 | |||
| 17,441 - |
|||
| 34,990 |
Page 13
NORTHWICH MUSLIM CENTRE Detailed Statement of Financial Activities
| NORTHWICH MUSLIM CENTRE Detailed Statement of Financial Activities |
|||
|---|---|---|---|
| Net (expenditure)/income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
(38,989) - (38,989) 34,990 (3,999) |
(38,989) - (38,989) 34,990 (3,999) |
34,990 - |
| 34,990 | |||
| - | |||
| 34,990 |
Page 14
NORTHWICH MUSLIM CENTRE
Charity No. 1204769
Company No.
Trustees' Report and Unaudited Accounts
31 March 2025
NORTHWICH MUSLIM CENTRE Contents
| Pages | ||
|---|---|---|
| Trustees' Annual Report | 1 | |
| Statement of Financial Activities | 2 | |
| Summary Income and Expenditure Account | 3 | |
| Balance Sheet | 4 | |
| Statement of Cash flows | 5 | |
| Notes to the Accounts | 6 | |
| Detailed Statement of Financial Activities | 7 to to | 13 |
Page 1
NORTHWICH MUSLIM CENTRE Trustees Annual Report
CHARITY
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No.
Charity No. 1204769
Principal Office
Meadow Court Meadow Street Northwich Cheshire CW9 5FP
Registered Office
Meadow Court Meadow Street Northwich Northwich CW9 5FP
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
M. AHMED A.A. CHOWDHURY M.S.A. CHOWDHURY A. HUSSAIN
Directors of Corporate Trustees
Trustee 3: Afsor Ahmed ustee 1 : Mohshin Ahmed Trustee 2: Arif Hussain Chowdhury Trustee 4: Mohammed Sabbir Ahmed Chowdhury
Accountants
SA ACCOUNTS PRACTICE 123 MOORLAND ROAD STOKE-ON-TRENT STAFFS ST6 1JH
OBJECTIVES AND ACTIVITIES
Page 2
NORTHWICH MUSLIM CENTRE
Trustees Annual Report
The purpose of the charity as set out in its governing document to advance the religion of Islam in Northwich (UK) and elsewhere for the benefit of the public through the holding of prayer meetings, lectures , public celebration of religious festivals , producing and /or distributing literature on Islam to enlighten others about the religion of Islam. To advance the Education of the public in the subject of Islam for the benefit of the public. The prevention or relief of poverty or or financial hardship anywhere in the world, and in particular within Northwich and the United Kingdom, by providing or assisting in the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board
A.A. CHOWDHURY Trustee 31 March 2025
Page 3
NORTHWICH MUSLIM CENTRE Statement of Financial Activities
for the year ended 31 March 2025
| Notes Income and endowments from: Donations and legacies 4 Total Expenditure on: Other 5 Total Net gains on investments Net (expenditure)/income Transfers between funds Net (expenditure)/income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2025 £ 74,733 |
Total funds 2025 £ 74,733 |
Total funds 2024 £ 52,431 |
|---|---|---|---|
| 74,733 113,722 |
74,733 113,722 |
52,431 17,441 |
|
| 113,722 - |
113,722 - |
17,441 - |
|
| (38,989) - |
(38,989) - |
34,990 - |
|
| (38,989) | (38,989) | 34,990 | |
| (38,989) 34,990 |
(38,989) 34,990 |
34,990 - |
|
| (3,999) | (3,999) | 34,990 |
Page 4
NORTHWICH MUSLIM CENTRE Summary Income and Expenditure Account
for the year ended 31 March 2025
| Income Gross income for the year Expenditure Total expenditure for the year Net (expenditure)/income before tax for the year Net (expenditure )/income for the year |
2025 £ 74,733 74,733 113,722 113,722 (38,989) (38,989) |
2024 £ 52,431 |
|---|---|---|
| 52,431 | ||
| 17,441 | ||
| 17,441 | ||
| 34,990 | ||
| 34,990 |
Page 5
NORTHWICH MUSLIM CENTRE Balance Sheet
at 31 March 2025
| at 31 March 2025 | |
|---|---|
| Company No. Notes 2025 £ Current assets Debtors 7 31,332 Cash at bank and in hand 3,969 35,301 Net current assets 35,301 Total assets less current liabilities 35,301 Creditors:Amounts falling due after more than one year 8 (39,300) Net (liabilities)/assets excluding pension asset or liability (3,999) Total net (liabilities)/assets (3,999) The funds of the charity Restricted funds 9 Unrestricted funds 9 General funds (3,999) (3,999) Reserves 9 Total funds (3,999) |
2024 £ 31,332 7,158 |
| 38,490 | |
| 38,490 38,490 (3,500) |
|
| 34,990 | |
| 34,990 | |
| 34,990 | |
| 34,990 | |
| 34,990 |
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 31 March 2025
And signed on its behalf by:
A.A. CHOWDHURY Trustee 31 March 2025
Page 6
NORTHWICH MUSLIM CENTRE Statement of Cash flows
for the year ended 31 March 2025
| Cash flows from operating activities Net expenditure per Statement of Financial Activities Adjustments for: Increase in trade and other receivables Increase in trade and other payables Net cash used in operating activities Net cash from investing activities Net cash from financing activities Net decrease in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Components of cash and cash equivalents Cash and bank balances |
2025 £ (38,989) - 35,800 (3,189) - - (3,189) 7,158 3,969 3,969 3,969 |
2024 £ - (31,332) 3,500 |
|---|---|---|
| (27,832) | ||
| - | ||
| - | ||
| (27,832) | ||
| - | ||
| (27,832) | ||
| 7,158 | ||
| 7,158 |
Page 7
NORTHWICH MUSLIM CENTRE Notes to the Accounts
for the year ended 31 March 2025
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
-
Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
-
Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
-
Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
-
Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
NORTHWICH MUSLIM CENTRE Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
-
Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
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Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
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Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
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Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Freehold investment property
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
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NORTHWICH MUSLIM CENTRE Notes to the Accounts
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
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NORTHWICH MUSLIM CENTRE
Notes to the Accounts
3 Statement of Financial Activities - prior year
| 3 Statement of Financial Activities - prior year |
|||
|---|---|---|---|
| Income and endowments from: Donations and legacies Total Expenditure on: Other Total Net income Net income before other gains/(losses) Other gains and losses: Other Gains 4 Income from donations and legacies 5 Other expenditure Employee costs Premises costs General administrative costs Legal and professional costs 6 Staff costs Salaries and wages No employee received emoluments in excess of £60,000. 7 Debtors Other debtors |
Unrestricted £ 74,733 74,733 Unrestricted £ 15,759 82,468 3,880 11,615 113,722 2025 15,759 15,759 2025 £ 31,332 31,332 |
Unrestricted funds 2024 £ 52,431 52,431 17,441 17,441 34,990 34,990 (34,990) Total 2025 £ 74,733 74,733 Total 2025 £ 15,759 82,468 3,880 11,615 113,722 |
Total funds 2024 £ 52,431 |
| 52,431 17,441 |
|||
| 17,441 | |||
| 34,990 | |||
| 34,990 (34,990) Total 2024 £ 52,431 |
|||
| 52,431 | |||
| Total 2024 £ 6,400 2,298 8,604 139 |
|||
| 17,441 | |||
| 2024 6,400 |
|||
| 6,400 | |||
| 2024 £ 31,332 |
|||
| 31,332 |
Page 11
NORTHWICH MUSLIM CENTRE Notes to the Accounts
8 Creditors:
amounts falling due after more than one year
| Other creditors 9 Movement in funds Restricted funds: Unrestricted funds: General funds Total funds 10 Analysis of net assets between funds Net current assets Creditors due in more than one year and provisions 11 Reconciliation of net debt Cash and cash equivalents Net debt |
At 1 April 2024 34,990 34,990 |
2025 £ 39,300 39,300 Incoming resources (including other gains/losses ) £ 74,733 74,733 At 1 April 2024 £ |
Resources expended £ (113,722) (113,722) Unrestricted funds £ 35,301 (39,300) (3,999) Cash flows £ |
2024 £ 3,500 |
|---|---|---|---|---|
| 3,500 | ||||
| At 31 March 2025 £ (3,999) |
||||
| (3,999) | ||||
| Total £ 35,301 (39,300) |
||||
| (3,999) | ||||
| At 31 March 2025 £ |
||||
| 7,158 | (3,189) | 3,969 | ||
| 7,158 7,158 |
(3,189) (3,189) |
3,969 | ||
| 3,969 |
12 Related party disclosures
Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 12
NORTHWICH MUSLIM CENTRE Detailed Statement of Financial Activities
for the year ended 31 March 2025
| Income and endowments from: Donations and legacies Total income and endowments Expenditure on: Employee costs Salaries/wages Premises costs Light, heat and power Premises cleaning Premises insurances Premises repairs and maintenance General administrative costs, including depreciation and amortisation Bank charges Equipment expensed Equipment repairs and maintenance Software, IT support and related costs Stationery and printing Telephone, fax and broadband Legal and professional costs Accountancy and bookkeeping Management charges Other legal and professional costs Total of expenditure of other costs Total expenditure Net gains on investments Net (expenditure)/income |
Unrestricted funds 2025 £ 74,733 74,733 74,733 15,759 15,759 19,882 1,539 1,061 59,986 82,468 4 - - 3,250 65 561 3,880 1,300 252 10,063 11,615 113,722 113,722 - (38,989) |
Total funds 2025 £ 74,733 74,733 74,733 15,759 15,759 19,882 1,539 1,061 59,986 82,468 4 - - 3,250 65 561 3,880 1,300 252 10,063 11,615 113,722 113,722 - (38,989) |
Total funds 2024 £ 52,431 |
|---|---|---|---|
| 52,431 | |||
| 52,431 6,400 |
|||
| 6,400 | |||
| 1,847 296 155 - |
|||
| 2,298 | |||
| - 4,670 3,071 500 313 50 |
|||
| 8,604 | |||
| - 139 - |
|||
| 139 | |||
| 17,441 | |||
| 17,441 - |
|||
| 34,990 |
Page 13
NORTHWICH MUSLIM CENTRE Detailed Statement of Financial Activities
| NORTHWICH MUSLIM CENTRE Detailed Statement of Financial Activities |
|||
|---|---|---|---|
| Net (expenditure)/income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
(38,989) - (38,989) 34,990 (3,999) |
(38,989) - (38,989) 34,990 (3,999) |
34,990 - |
| 34,990 | |||
| - | |||
| 34,990 |
Page 14