2025-10-31-accounts - The Gloucester Muslim Welfare Association Limited

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Company registration number: 00892661 Charity registration number: 256744

GLOUCESTER MUSLIM WELFARE ASSOCIATION LIMITED(THE) TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Robert Powell Chartered Accountants Ground Floor, Olympus House Olympus Business Park Gloucester GL2 4NF

Gloucester Muslim Welfare Association Limited(The) Contents

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Comparative Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Notes to the Financial Statements	7—11
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account)	12

Gloucester Muslim Welfare Association Limited(The) Company No. 00892661 Trustees' Report For The Year Ended 31 October 2025

The trustees present their report and the financial statements for the year ended 31 October 2025.

Objectives and Activities

Aims and Objectives

THE GLOUCESTER MUSLIM WELFARE ASSOCIATION was established in the early 1960s, following the arrival of the first generation of Muslims in the city of Gloucester.

The Association is responsible in making provision for facilities for Jamaat (congregational) prayers as well as Madressa (Religious out of School classes) Initially these were held at individual members houses, or at other venues such as Halls, Clubs, and school which were hired.

The aims and objectives are to own finance maintain and conduct an Association which shall have for its main purpose the advancement of the welfare and religious thought of Sunni Muslims and for the promotion of the social cultural educational and religious activities of the Gloucestershire Muslims and to provide Madressa Schools and other facilities for worship and for the teaching of the Sunni Muslim Faith and to provide for the Members of the Association the usual advantages and conveniences of a Religious Community.

Public Benefit

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities provide benefit both to thosed who worship at our Mosque and the wider community of Gloucestershire.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Mr Yakub Patel (resigned 13/01/2026) Mr Ahmed Ginwalla (resigned 01/12/2025) Mr Yusuf Topia (resigned 13/01/2026) Mr Ismail Ginwalla (appointed 19/10/2025) Mr Hanif Mohamed (appointed 19/10/2025) Mr Ismail Surty (appointed 19/10/2025)

Charity Number

256744

Company Number

00892661

Registered Office

44-46 Ryecroft Street 3 Stratton Road Gloucester Gloucestershire GL1 4LY

Independent Examiner

Robert Powell Chartered Accountants Robert Powell Chartered Accountants Ground Floor, Olympus House Olympus Business Park Gloucester GL2 4NF

Page 1

Gloucester Muslim Welfare Association Limited(The) Trustees' Report (continued) For The Year Ended 31 October 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Ismail Surty Trustee 17 May 2026

Page 2

Gloucester Muslim Welfare Association Limited(The) Independent Examiner's Report to the Trustees of Gloucester Muslim Welfare Association Limited(The) For The Year Ended 31 October 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

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

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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

Robert Powell Chartered Accountants 17 May 2026 Ground Floor, Olympus House Olympus Business Park Gloucester GL2 4NF

Page 3

Gloucester Muslim Welfare Association Limited(The) Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 October 2025

Unrestricted funds £ 53,552 63,278 22,844 1	Restricted funds £ - - - -	2025 Total funds £ 53,552 63,278 22,844 1	2024 Total funds £ 106,077 53,508 23,936 2,497
139,675	-	139,675	186,018
(142,520)	-	(142,520)	(156,342)
(2,845)	-	(2,845)	29,676
(2,845) 1,500,272	- (304,422)	(2,845) 1,195,850	29,676 1,166,174
1,497,427	(304,422)	1,193,005	1,195,850

The notes on pages 7 to 11 form part of these financial statements.

Page 4

Gloucester Muslim Welfare Association Limited(The) Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 October 2025

Unrestricted funds £ 106,077 53,508 23,936 2,497	Restricted funds £ - - - -	2024 Total funds £ 106,077 53,508 23,936 2,497
186,018	-	186,018
(156,342)	-	(156,342)
29,676	-	29,676
29,676 1,470,596	- (304,422)	29,676 1,166,174
1,500,272	(304,422)	1,195,850

The notes on pages 7 to 11 form part of these financial statements.

Page 5

Gloucester Muslim Welfare Association Limited(The) Balance Sheet As At 31 October 2025

Unrestricted funds £ 1,063,014	Restricted funds £ -	2025 Total funds £ 1,063,014	2024 Total funds £ 840,167
1,063,014 1,500 451,635	- - -	1,063,014 1,500 147,213	840,167 46,900 328,132
453,135 (18,722)	- (304,422)	148,713 (18,722)	375,032 (19,349)
434,413	(304,422)	129,991	355,683
1,497,427	(304,422)	1,193,005	1,195,850
1,497,427	(304,422)	1,193,005	1,195,850
		(304,422) 1,275,365 222,062	(304,422) 1,278,210 222,062
		1,497,427	1,500,272

		1,193,005	1,195,850

For the year ending 31 October 2025 the charitable company was entitled to exemption from audit 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 trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr Ismail Surty

Trustee 17 May 2026

The notes on pages 7 to 11 form part of these financial statements.

Page 6

Gloucester Muslim Welfare Association Limited(The) Notes to the Financial Statements For The Year Ended 31 October 2025

1. General Information

Gloucester Muslim Welfare Association Limited(The) is a company limited by guarantee, incorporated in England & Wales, registered number 00892661 and registered charity number 256744. The registered office is 44-46 Ryecroft Street 3 Stratton Road, Gloucester, Gloucestershire, GL1 4LY.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All incoming resources are included in the statement of financial activities when the charity is entitled to, and virtually certain to receive, the income and the amount can be quantified with reasonable accuracy. The following policies are applied to particular categories of income:

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
Investment income is included when receivable.
Incoming resources from charitable trading activity are accounted for when earned.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

Nil

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts 4. Income from Other Trading Activities Income from other trading activities	2025 Unrestricted funds £ 53,552	2024 Unrestricted funds £ 106,077
	2025 Unrestricted funds £ 22,844	2024 Unrestricted funds £ 23,936

Page 7

Gloucester Muslim Welfare Association Limited(The) Notes to the Financial Statements (continued) For The Year Ended 31 October 2025

5. Other Income Other income 6. Analysis of Expenditure The Gloucester Musim Welfare Association Limited The Gloucester Musim Welfare Association Limited 7. Support Costs Employee costs Premises expenses General administration Governance costs	2025 Unrestricted funds £ 1	2024 Unrestricted funds £ 2,497
		2025 Support costs (see note 7) £ 142,520
		2024 Support costs (see note 7) £ 156,342
		2025 The Gloucester Musim Welfare Association Limited £ 40,786 100,054 1,178 502
		142,520

Page 8

Gloucester Muslim Welfare Association Limited(The) Notes to the Financial Statements (continued) For The Year Ended 31 October 2025

Employee costs Premises expenses General administration Governance costs 8. Independent Examiner's Remuneration Independent examination of the financial statements 9. Staff Costs Staff costs were as follows: Wages and salaries	2025 £ 502 2025 £ 40,786	2024 The Gloucester Musim Welfare Association Limited £ 41,639 113,078 1,085 540
		156,342
		2024 £ 540
		2024 £ 41,639

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 2 (2024: 2)

11. Tangible Assets

Cost As at 1 November 2024 Additions As at 31 October 2025 Net Book Value As at 31 October 2025 As at 1 November 2024	Land & Property Freehold £ 840,167 222,847
	1,063,014
	1,063,014
	840,167

Page 9

Gloucester Muslim Welfare Association Limited(The) Notes to the Financial Statements (continued) For The Year Ended 31 October 2025

As at 1 November 2024 £ 1,278,210 222,062	Income £ 139,675 -	2025 £ 1,500 2025 £ 18,722 Expenditure £ (142,520) -	2024 £ 46,900
			2024 £ 19,349
			As at 31 October 2025 £ 1,275,365 222,062
1,500,272	139,675	(142,520)	1,497,427
(304,422)	-	-	(304,422)
1,195,850	139,675	(142,520)	1,193,005
As at 1 November 2023 £ 1,248,534 222,062	Income £ 186,018 -	Expenditure £ (156,342) -	As at 31 October 2024 £ 1,278,210 222,062
1,470,596	186,018	(156,342)	1,500,272
(304,422)	-	-	(304,422)
1,166,174	186,018	(156,342)	1,195,850

Page 10

Gloucester Muslim Welfare Association Limited(The) Notes to the Financial Statements (continued) For The Year Ended 31 October 2025

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

16. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

17. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 11

Gloucester Muslim Welfare Association Limited(The) Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 October 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Income tax refunds on covenants Charitable Activities: The Gloucester Musim Welfare Association Limited Marriage fees Funeral income Rental income Other trading activities Membership fees Other Other income EXPENDITURE ON: Charitable Activities: The Gloucester Musim Welfare Association Limited Priest's salaries Caretakers Light and heat Water rates Mosque maintenance, repairs and furnishings Mosque insurance Rented property expenses insurance Broadcast licence fee Printing, postage and stationery Telephone rental charges Bank charges Independent examiner's fees NET (EXPENDITURE)/INCOME	2025 Total funds £ 80,464 (26,912)	2024 Total funds £ 63,951 42,126
	53,552 230 10,147 52,901	106,077 340 2,666 50,502
	63,278 22,844	53,508 23,936
	22,844 1	23,936 2,497
	1	2,497
	139,675 (40,786) (20,353) (27,778) (2,808) (43,612) (3,350) (2,153) (150) (533) (461) (34) (502)	186,018 (41,639) (19,515) (43,946) (3,536) (39,920) (2,928) (3,233) (150) (443) (461) (31) (540)
	(142,520)	(156,342)
	(142,520)	(156,342)
	(2,845)	29,676

Page 12