## **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:**
1. Mohshin Ahmed
2. Afsor Ahmed Chowdhury
3. 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.
- 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