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2025-10-31-accounts

Winchester Muslim Cultural Association (WMCA)

Charity No. 1210318

Trustees' Report and Unaudited Accounts

31 October 2025

Winchester Muslim Cultural Association (WMCA) Contents

Pages
Trustees' Annual Report 2 to 7
Independent Examiner's Report 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Accounts 11 to 16
Detailed Statement of Financial Activities 17 to 18

Page 1

Winchester Muslim Cultural Association (WMCA) Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the period ended 31 October 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1210318

Trustees

The following trustees served during the year:

S.A. Chowdhury

S. Hussain

I. Khan

N. Mahmood

M.B. Miah

A.S. Moon

K. Rahman

S. Rasul

Key Management Personnel

Key Management Personnel
Chair N Mahmood
Vice chair A.S Moon
Treasurer S Chowdhury
Secretary K Rahman

Accountants

Roger Smallman & Co Ltd Suite 20 The Director General's House 15 Rockstone Place Southampton SO15 2EP

OBJECTIVES AND ACTIVITIES

The purpose of the charity as set out in its governing document are:

  1. To advance the Islamic religion in Winchester and surrounding areas for the benefit of the public through the holding of prayer meetings, lectures, information provision and establishing and maintaining buildings for religious worship and other religious use in order to enlighten the public about the Islamic religion.

  2. To advance the education of the public in the Islamic religion and language and the culture and heritage of Muslims in general.

  3. To further any charitable purpose consistent with the teachings of Islam according to the laws of England and Wales.

Page 2

Winchester Muslim Cultural Association (WMCA) Trustees Annual Report

ACHIEVEMENTS AND PERFORMANCE

By the grace of Almighty Allah, in October 2024 the charity was successfully registered as a Charitable Incorporated Organisation (CIO), charity number 1210314.

Following the successful acquisition of the building on Hyde Street, now known as the Winchester Islamic Centre, all of the charity's assets, including the property and financial assets, were transferred to and are now held by the CIO. New bank accounts have been opened in the name of the CIO, and the accounts previously operated under the former charity registration have now been closed.

The Centre's existing external sign was professionally refurbished by a specialist company and now proudly displays the name "Winchester Islamic Centre". To mark this significant milestone, we held a special unveiling ceremony, bringing together brothers and sisters from the community to celebrate this important occasion. The event reflected the unity and shared sense of achievement within our growing community.

The Winchester Islamic Centre continues to host weekly Jumuah (Friday congregational) prayers, with attendance steadily increasing. Alhamdulillah, we are blessed with a growing congregation and dedicated prayer facilities for both brothers and sisters, providing a welcoming environment for worship, reflection, and community.

A significant achievement during the year was the successful registration of the building as a Place of Worship. It is uncommon for an entire building to be registered; in most cases, only a designated part of a property receives certification. By the grace of Almighty Allah, the whole of our property has now been officially registered as a Place of Worship, providing a strong foundation for serving the religious, educational, and community needs of Muslims in Winchester for generations to come.

Our weekend educational classes for children continue to flourish, with enrolment increasing each term. Providing education for our young people remains one of the charity's highest priorities, helping to give them a strong foundation in their faith and values. We recognise that some families are unable to contribute towards tuition fees, and we remain committed to ensuring that no child is denied access to the education because of financial hardship.

To improve communication within the Centre, TV screens have been installed in both the main prayer hall and the sisters' prayer area to display prayer times, announcements, and other important community information. The Trustees also intend to integrate a camera system to enable the Imam to be viewed on the screens during prayers and lectures, improving accessibility for worshippers throughout the Centre.

The installation of the TV screens and all associated electrical work was generously undertaken free of charge by a member of our community, seeking only the pleasure and reward of Almighty Allah.

The Centre also benefited from the generous donation of wall-mounted fans from another member of our community to improve comfort during the warmer months. These were installed by the same volunteer who completed the TV screen installation. We pray that Almighty Allah rewards both the donor and the installer, and blesses them and their families in this life and the Hereafter. Ameen.

Page 3

Winchester Muslim Cultural Association (WMCA) Trustees Annual Report

The boiler serving the flat had reached the end of its serviceable life, and our gas engineer advised that replacement was the most practical option, as spare parts had become increasingly difficult to obtain. A new, energy-efficient combi-boiler and several radiators were installed, improving the heating system, reducing running costs, and providing a warmer and more comfortable living environment for the occupants during the colder months.

During the blessed month of Ramadan, the Winchester Islamic Centre continued to host nightly Tarawih prayers, bringing the community together in worship throughout this sacred month. We also held our annual Community Iftar, welcoming not only members of the Muslim community but also our neighbours from Hyde, local councillors, representatives of local churches, and the Mayor. The evening provided a wonderful opportunity to build friendships, foster mutual understanding, and strengthen relationships across the wider Winchester community.

Eid prayers were also held at the Centre, enabling the community to come together in celebration at the end of Ramadan. These gatherings strengthened the bonds of brotherhood and sisterhood, allowed families and friends to share in the joy of Eid, and reflected the welcoming and inclusive spirit of the Winchester Islamic Centre.

A new and improved website has been launched, designed and developed by one of our serving Trustees, providing a modern and accessible online presence for the Winchester Islamic Centre. The website enables visitors to access prayer times, learn about the Centre's activities, services, and events, and make secure online donations to support its ongoing work. This enhanced digital platform has improved communication with the community and helps ensure that essential information is readily available to all.

The Trustees would like to express their sincere gratitude to Naeem Mahmood, who generously arranged and funded the redecoration of the sisters' prayer room and the main entrance hallway. He also coordinated plumbers to repair leaks in the bathrooms and the flat, kindly covering the associated costs. He continues to dedicate his time, expertise, and unwavering support to many aspects of the Centre's development, maintenance, and improvement. His generosity and commitment have made a significant contribution to the continued progress of the Winchester Islamic Centre.

In October 2025, the charity held a fundraising campaign in support of the GINA Infant Nutrition Alliance, helping to provide essential nutritional support to mothers and young children in Gaza. The community responded with great generosity through donations made during Jumuah prayers, online contributions, and the purchase of fundraising keyrings.

The Trustees would like to express their heartfelt appreciation to everyone who has supported the Winchester Islamic Centre throughout the year. Whether through financial donations, volunteering, fundraising, maintenance, cleaning, or assisting with the day-to-day running of the Centre, every contribution has played an important role in its continued growth and success.

Your generosity, commitment, and service are deeply appreciated. May Almighty Allah reward you all abundantly and bless you and your families with His countless favours in this life and the Hereafter. Ameen.

Page 4

Winchester Muslim Cultural Association (WMCA) Trustees Annual Report

FINANCIAL REVIEW

The charity continues to rely primarily on the generosity of the local community to meet its ongoing operating costs. Income is received through Jumuah collections, regular standing orders, online donations, and other charitable contributions. The Trustees remain committed to ensuring that the charity's resources are managed responsibly and applied in furtherance of its charitable objectives.

The Winchester Islamic Centre continues to encourage donations during Jumuah prayers and through regular standing orders to provide a sustainable source of income for the Centre's day-to-day operating costs.

The community continues to demonstrate remarkable generosity by coming forward to meet the costs of repairs, maintenance works, and equipment required by the Centre. This ongoing support enables the charity to maintain and improve its facilities while ensuring that its financial resources are directed towards furthering its charitable objectives.

As outlined above, the charity also supports families who are unable to afford educational fees, ensuring that every child has the opportunity to benefit from Islamic education regardless of their financial circumstances.

To make giving more convenient, secure online donations are available through the charity's website, alongside a permanent donation point and scannable QR codes located throughout the Winchester Islamic Centre.

Page 5

Winchester Muslim Cultural Association (WMCA) Trustees Annual Report

PLANS FOR FUTURE PERIODS

The charity's principal objective for the coming year is to secure the funding required to complete the redevelopment of the Winchester Islamic Centre. It is estimated that between £400,000 and £500,000 will be required to deliver the planned refurbishment and improvements.

The Trustees will continue to work closely with architects and other professional advisers to develop detailed proposals for the redevelopment. Once these plans have been finalised, they will be presented to the membership and wider community for consultation and feedback before implementation.

Alongside the redevelopment project, the Trustees will continue to expand educational programmes, strengthen community engagement, and enhance the facilities and services available to worshippers, and visitors.

The charity also hopes to continue supporting charitable causes throughout the United Kingdom by working in partnership with other charities where appropriate. Our aim is to champion local charitable organisations by raising funds, increasing awareness of their work, and providing practical support to help them make a positive difference within the communities they serve.

Islam teaches respect and dignity for all people, regardless of race, ethnicity, culture, or religion. It promotes compassion, justice, kindness, and mutual understanding. The Winchester Islamic Centre is committed to strengthening community cohesion through positive engagement with people of all faiths and backgrounds. Through dialogue, friendship, educational initiatives, and shared community activities, we seek to build understanding, challenge misconceptions, and promote a more inclusive and harmonious society.

Our long-term vision is to create a modern, welcoming Centre that serves not only as a place of worship but also as a hub for education, community activities, and charitable services. We also aspire to establish a library where members of the community and visitors can access Islamic and educational resources, undertake research, expand their knowledge, and find answers to questions they may have. Through these developments, the Trustees aim to ensure that the Winchester Islamic Centre continues to meet the religious, educational, and community needs of current and future generations for many years to come.

We pray that Almighty Allah accepts our efforts, forgives our shortcomings, guides us to that which pleases Him, and enables the Winchester Islamic Centre to remain a source of benefit for the community for generations to come. Ameen.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The WMCA is a CIO that is governed by its governing document as at 3rd October 2024. The WMCA is registered with the Charity Commission in England and Wales

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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 Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. 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.

Page 6

Winchester Muslim Cultural Association (WMCA) Trustees Annual Report

Signed on behalf of the charity's trustees

A.S. Moon Vice Chair 29 July 2026

Page 7

Winchester Muslim Cultural Association (WMCA) Independent Examiners Report

Independent Examiner's Report to the trustees of Winchester Muslim Cultural Association (WMCA)

I report to the trustees on my examination of the financial statements of Winchester Muslim Cultural Association (WMCA) for the period ended 31 October 2025.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Mrs CC Gunning ACA Roger Smallman & Co Ltd Suite 20 The Director General's House 15 Rockstone Place Southampton SO15 2EP 29 July 2026

Page 8

Winchester Muslim Cultural Association (WMCA) Statement of Financial Activities

for the period ended 31 October 2025

Notes
Income and endowments
from:
Donations and legacies
3
Charitable activities
4
Investments
5
Other
6
Total
Expenditure on:
Raising funds
7
Charitable activities
8
Other
9
Total
Net gains on investments
Net income
10
Transfers between funds
Net 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		 Total funds Total funds
2025 2025 2024
£ £ £
50,766 50,766 548,594
3,932 3,932 4,731
1,448 1,448 3,111
- - 7,178
56,146 56,146 563,614
20,440 20,440 8,407
3,158 3,158 -
25,438 25,438 46,950
49,036 49,036 55,357
- - -
7,110 7,110 508,257
- - -
7,110 7,110 508,257
7,110 7,110 508,257
930,729 930,729 422,472
937,839 937,839 930,729

Page 9

Winchester Muslim Cultural Association (WMCA) Balance Sheet

at 31 October 2025

Charity No. 1210318
Fixed assets
Tangible assets
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors:Amount falling due within one year
14
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
15
Unrestricted funds
15
General funds
Reserves
15
Total funds
Approved by the trustees on 29 July 2026		 2025
£
708,748
708,748
285
230,600
230,885
(1,794)
229,091
937,839
937,839
937,839
937,839
937,839
937,839		 2024
£
705,521
705,521
1,924
224,844
226,768
(1,560)
225,208
930,729
930,729
930,729
930,729
930,729
930,729

And signed on their behalf by:

S.A. Chowdhury Treasurer 29 July 2026

Page 10

Winchester Muslim Cultural Association (WMCA) Notes to the Accounts

for the period ended 31 October 2025

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

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

Income

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 11

Winchester Muslim Cultural Association (WMCA) 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 tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Freehold property 0% No depreciation Plant & Machinery 25% Reducing balance

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 12

Winchester Muslim Cultural Association (WMCA) Notes to the Accounts

2 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Charitable activities
Investments
Other
Total
Expenditure on:
Raising funds
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Fixed donations
Jummah collection
Gift Aid & Mosque fund
General donations
4
Income from charitable activities
Hall hire
Arabic Classes		 Unrestricted
funds
2024
£
95,691
4,731
2,854
7,178
110,454
6,862
38,631
45,493
64,961
64,961
64,961
188,302
253,263
Unrestricted
£
7,122
33,597
-
10,047
50,766
Unrestricted
£
-
3,932
3,932		 Restricted
funds
2024
£
440,603
-
-
-
440,603
677
-
677
439,926
439,926
439,926
234,170
674,096
Total
2025
£
7,122
33,597
-
10,047
50,766
Total
2025
£
-
3,932
3,932		 Total funds
2024
£
536,294
4,731
2,854
7,178
551,057
7,539
38,631
46,170
504,887
504,887
504,887
422,472
927,359
Total
2024
£
11,946
86,162
442,935
7,551
548,594
Total
2024
£
3,528
1,203
4,731

Page 13

Winchester Muslim Cultural Association (WMCA)

Notes to the Accounts

5 Income from investments

Interest
6
Other income
Donations from other
charities
7
Expenditure on raising funds
Costs of generating voluntary
income
Jummah collection
Gift Aid & Mosque fund
8
Expenditure on charitable activities
Expenditure on charitable
activities
Arabic Classes
Governance costs		 Unrestricted
£
1,448
1,448
Unrestricted
£
20,440
-
20,440
Unrestricted
£
3,158
3,158		 Total
2025
£
1,448
1,448
Total
2025
£
-
-		 Total
2024
£
3,111
3,111
Total
2024
£
7,178
7,178
Total
2025
£
20,440
-
20,440
Total
2025
£
3,158
3,158		 Total
2024
£
7,730
677
8,407
Total
2024
£
-
-

Page 14

Winchester Muslim Cultural Association (WMCA) Notes to the Accounts

9 Other expenditure

Employee costs
Motor and travel costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
10 Net income before transfers
This is stated after charging:
Depreciation of owned fixed assets
11 Staff costs
No employee received emoluments in excess of £60,000.
12 Tangible fixed assets
Cost or revaluation
At 3 October 2024
Additions
At 31 October 2025
Depreciation and
impairment
Depreciation charge for the
year
At 31 October 2025
Net book values
At 31 October 2025
At 2 October 2024
13 Debtors
Other debtors
Prepayments and accrued income		 Unrestricted
£
-
355
9,440
1,076
8,563
6,004
25,438
2025
£
1,076
Land and
buildings
£
705,521
-
705,521
-
-
705,521
705,521
2025
£
-
285
285		 Total
2025
£
-
355
9,440
1,076
8,563
6,004
25,438
Plant &
Machinery
£
-
4,303
4,303
1,076
1,076
3,227
-		 Total
2024
£
617
100
14,482
-
26,818
4,933
46,950
2024
£
-
Total
£
705,521
4,303
709,824
1,076
1,076
708,748
705,521
2024
£
1,744
180
1,924

Page 15

Winchester Muslim Cultural Association (WMCA) Notes to the Accounts

14 Creditors:

amounts falling due within one year
Other taxes and social security
Accruals
15 Movement in funds
Restricted funds:
Unrestricted funds:
General funds
Total funds
16 Analysis of net assets between funds
Fixed assets
Net current assets
17 Reconciliation of net debt
Cash and cash equivalents
Net debt		 2025
£
234		 2024
£
-
1,560 1,560
At 3 October
2024
930,729
930,729		 1,794
Incoming
resources
(including
other
gains/losses
)
£
56,146
56,146
At 3 October
2024
£		 Resources
expended
£
(49,036)
(49,036)
Unrestricted
funds
£
708,748
229,091
937,839
Cash flows
£		 1,560
At 31
October
2025
£
937,839
937,839
Total
£
708,748
229,091
937,839
At 31
October
2025
£
224,844 5,756 230,600
224,844
224,844		 5,756
5,756		 230,600
230,600

Page 16

Winchester Muslim Cultural Association (WMCA) Detailed Statement of Financial Activities

for the period ended 31 October 2025

Income and endowments from:
Donations and legacies
Fixed donations
Jummah collection
Gift Aid & Mosque fund
General donations
Charitable activities
Hall hire
Arabic Classes
Investments
Interest
Other
Donations from other charities
Total income and endowments
Expenditure on:
Costs of generating donations and
legacies
Jummah collection
Gift Aid & Mosque fund
Total of expenditure on raising
funds
Charitable activities
Arabic Classes
Total of expenditure on charitable
activities
Staff training
Motor and travel costs
Travel and subsistence
Premises costs
Rent
Rates		 Unrestricted
funds
2025
£
7,122
33,597
-
10,047
50,766
-
3,932
3,932
1,448
1,448
-
-
56,146
20,440
-
20,440
20,440
3,158
3,158
3,158
-
-
355
355
-
-		 Total funds
2025
£
7,122
33,597
-
10,047
50,766
-
3,932
3,932
1,448
1,448
-
-
56,146
20,440
-
20,440
20,440
3,158
3,158
3,158
-
-
355
355
-
-		 Total funds
2024
£
11,946
86,162
442,935
7,551
548,594
3,528
1,203
4,731
3,111
3,111
7,178
7,178
563,614
7,730
677
8,407
8,407
-
-
-
617
617
100
100
1,276
1,843

Page 17

Winchester Muslim Cultural Association (WMCA) Detailed Statement of Financial Activities

Light, heat and power
Premises cleaning
Premises insurances
Premises repairs and
maintenance
General administrative costs,
including depreciation and
amortisation
Depreciation of Plant &
Machinery
Bank charges
General insurances
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 5,934
822
2,314
370
9,440
1,076
352
1,379
739
1,064
-
4,970
59
9,639
1,438
4,566
6,004
25,438
49,036
-
7,110
7,110
-
7,110
930,729
937,839		 5,934
822
2,314
370
9,440
1,076
352
1,379
739
1,064
-
4,970
59
9,639
1,438
4,566
6,004
25,438
49,036
-
7,110
7,110
-
7,110
930,729
937,839		 2,112
155
-
9,096
14,482
-
3,499
1,215
1,423
2,521
234
17,926
-
26,818
1,589
3,344
4,933
46,950
55,357
-
508,257
508,257
-
508,257
422,472
930,729

Page 18