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:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. 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
4. 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**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
The Gloucester Musim Welfare Association Limited
Other trading activities
**4**
Other
**5**
**EXPENDITURE ON:**
Charitable activities:
**6**
The Gloucester Musim Welfare Association Limited
**NET (EXPENDITURE)/INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**14**|**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**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
The Gloucester Musim Welfare Association Limited
Other trading activities
**4**
Other
**5**
**EXPENDITURE ON:**
Charitable activities:
**6**
The Gloucester Musim Welfare Association Limited
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**14**|**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**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**11**
**CURRENT ASSETS**
Debtors
**12**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**13**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds:
Unrestricted Funds
Revaluation Reserve
**TOTAL FUNDS**
**14**|**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:
1. 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.
2. 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.
3. Investment income is included when receivable.
4. 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**
|12.
**Debtors**
**Due within one year**
Other debtors
13.
**Creditors: Amounts Falling Due Within One Year**
Other creditors
14.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
Revaluation Reserves
**Total unrestricted funds**
**Restricted funds**
Restricted Income Fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
Revaluation Reserves
**Total unrestricted funds**
**Restricted funds**
Restricted Income Fund
**Total funds**
15.
**Transactions with Trustees**|**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