2024-03-31-accounts

Charity reg5$tratlon nllmber 274503 KINGSTON MUSLIM ASSOCIATION Trnstee5' Annu*l Report and Ftnandal Statements For the year ended 31 March 2024 M.ZAIDl AND CO CHARTERED ACCOUNTANrs & STATUTORY AUDITORS 241 Milcham Rogd. LoNd¢M SIYJ79JQ Telephone: [phone] F8x:11208 767 911&

laNGSTON MUSLIM ￿0CIATIoN Coutents P*ge T￿￿te¢s, Report 1-5 Auditors, report 64 Statements of Financial Athiviti¢s Balance sheet Notes to the flnancial statements 11-16

KtNCtsTON MUSLIM ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustee5 present their aE￿lla1 report alld fmonoi81 statemeDrs for the y¢ar ended 31 Mar¢h 2024 and ¢onfJmi they comply wilh the Charities Act 1993, k8 &rnended by Ih¢ Chariti¢8 Act 2006, thc consti￿tiOn and the Charities SORP 2005, as amended by Charitie5 A¢t 2011. R¢f¢ren¢¢ alld Adminlstra¢fve Inform#tion Charity Name.. Kingston Muslim Association Charity Rc8istrdUOtt Number.. 274503 Principal Office: 55 East Road, Kingston upon Th￿rtes, Surrey. KT2 6EJ Board of Trustses Mr Nadir Barak7ai (Chairnian) Mr Mazhar Khan Mr Ebrahim Ismaitye¢ Mr Mohanuned Palcl Mr Mohammed J¥vcd Rafiq Mr Nadeem GIKJdur Stru¢tur Eovern4D¢e alld m#Da¥emettt Governlng documeut The Kin8ston Muslim Association is constituted as a resister￿ ¢hat?ty with the Charity Con)mission I Ith Novcmbcr 1977 under charity numbcr 274503. It IS governed by a Con&tiluti¢)n lasi updated in September 2006. Thcre are no plans lo update th¢ cxisting ConstI￿tIon as the Charity will b# transilioning to a new CIO strncture undcr a ncw ¢hArity number. Organlsatlonal itrudure The chdrity Trustees and the ManAg¢ment Comml¢t¢¢ responsible for the 8enerAI oversight alld managetnent of Ihc chArity K8pectively. They 8ive their time freely and receive no remunerntion or other f]nanclal benefits. To assist in the smooth running of thc charity the trusteu delegate woik to sub-wups which then report back to thc b08rd. We also rely from time to lime, on workitig-groups lo help oversee certain aspects of the charitys work.Theso working groups ¢xi$t for finance, operational dcvelopment, and building? youth and Ll)mmunily relation5. Objective8 and 4¢tlvldes Our alms The objects of Ib¢ riwtty are scl out in the Constitution and are Sumn￿ as follows: To advance the Islarnic faith in thc Koyal Borough of Kingston upon Thames area for the benefit of th¢ publi¢ througEL the holding ofpray¢r con￿eSatiOnS. lectures. the public celebration of religiowJ fe81ivals and th¢ distribution of Ilte￿tUfe on the Islamic faith to enlighten other& To ￿v￿ce the education of, 8nd to provid¢ f#¢iJitie$ h) the illterests of soGial w￿r￿￿ for l¢isurtrtirne occupation with the objectivc of improving the conditions of Itfe for all residents of th¢ Royal Borough of Kingston Upon Thalnes attd the neiBhbourhDttd by the provi8iOD. Jnaintellallce and mallag¢ment of a P%ge I

KING￿Or4 MUSLtM ASSOCIATION REPORT OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Strategy We wattt to make the Kin￿ M05qu¢ an a¢¢¢wl)le and wclcomtrtg venue where all MuslTDLS, or thos¢ who wish to know mor¢ aiM)Ut the Islatllic rai￿ can Eather to learn about Islam and worsbip. We have scparnte fAcilities for women to pw 2nd FArti¢ip•te irL other women-onty aclivities At th¢ An important part of our trategy is cornm￿ty welfare and eth￿atiOn. We WD5iduing appoittting a new Head of religiou5 Affair4 wlw will siipwt the Board of TTusa to shape this part of the strategy and pwvidc l￿dership iti its execution. All ￿ conuDwty faciliti￿ ¥ud 8¢tiviti¢s iwludiDg class￿. bealth Initiativ￿ 2nd seminars are wtdety advertiqe4 ar￿ we welcome the participation of all in ow lo￿1 community, Muslim and nonvMu51im althe. Througb s￿la]I$l qualified members we facilitat¢ counselltng s¢rvi¢¢s. c(xnputer.training and language classes. Most of these activities are free alld SUPEM)rted by donations or grant fundin& Where a charge is made, ¢0[￿onS are made for students. p¢ople on means-tested benefits and pensioner& Sinc¢ the building is fidty utilised wiib DO spare ¢wity. weoalty for ￿IdaY congregationd prayers where Ibere is iDsufficient space to accom￿date the number of p¢opl¢ seekxng to join the prayet3, we #re exploring how to add additionaI spxc to thc cU￿ent premises by vrdy of extending the pretnises cost effectively. Thts will require a fUnd.￿L$1ng campaign within the bmader conununity. Aedvltleg and Aehtevements How oryr activitsey ddiver publi¢ benefi¢ The charity carrtes out a wide range of adivities in PUT￿Ce ofits charitable aitns. The trustee5 consider thatthesc activitie4 yjmmariscd below provide beDefit both to those who worsbip at our Mosqllc And the Rdigiou$ attlvitlek. The KMA provides a ￿tre for prnyers and WOTsbip and is prinwily focused on the adivities Lssoci&ted with our faith. Duting the year under review. we offered a rnge of religious sovi￿8 and activities including- Prayers: The Mosque is Op￿ for the five daity and the weekty Friday th¢ w¢¢k we hove over 100 people who r¢8uiarly all￿d daitypraps and over 1400 whoregularly attend Fridayprdyer& Futlvals: During the month of R2m&lan. the Mosque arranges f(rfMI forth05e who wish to br¢ak their fasts together. The funding for the food is a mix of donatiotts from local comtrritymembers the mosque fiujds. We G¢lcbrat¢ both Eids (Eid-vl-Fitr and Eid-ui-Adha) with a numberof congregatiollal pTayers th2t tth place outdoors where rM)s8ibl< du¢ to th¢ larg¢ number of attend￿ at a local suitabk venue or at the mosque pretniscs when the weather is inclemenL At th¢s¢ frstivals we endeavourto have sort of activity aTfdnged for th¢ ¢tiild￿ eg a funfaw and thoe are usually slalls serving a VaTi¢ty of food. Page2

KINGSTON MUSLIM ASsOC￿TION IiEPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Funeral facllitles The Mosque provides a complet¢ fvnernl service in line with the tcachings of Islom. We relieve the d¢ceased'8 bereaved relative8 of the burden of organising buri21s and where a fgmily is unable to pay for the burial thc rnosque pmvides financial aid. To date we hav¢ facilial¢d TD cxcc$$ of 900 fimerals. 18lamlc MArrlage Converslon to Isl*rn Th¢ Mosque provides Muslim couples with an approprialc location for their Tslamic Marriage. These th￿lages are conducted by our qu￿lfied Imams. Couples are issued with an official Nikkah certificate by th¢ KMA once the Ceremony has been perfomied. In additlon to mgrriages the mosque also, through the qualifled Imams, provlde those looking to ¢onvert to 18IAm the ability to do so. Madrassa CIAsse8: Learning the Quean 18 considered an important elem¢nt of rcligious education and training. We provid¢ this facility for the young people in the Mosque. We have ovcr 300 children. ranging from 6 to 16 years old, attending our MndrassH classes. We have experIe￿ed 8p¢cialist ¢each¢rs for this purpose, all of whom are Disclogur¢ and Barring service (DBS) vette Programmu on the Qur'gn: Wc r¢gularly hold programmes on the Qurfan to improve our ¢on8re8ation's knowlcd8e and appr¢¢iation of this text. 18lamle aWArenes$ Primarily througll the auspices of the Mosque'8 rcligious Icaders, and "si8ters' weckIy ¢18S5¢s and lecmres, we engage in severdl activities that promote Islamic knowledge and awarengss to the wider community. Our Mosque is also a member of the Inter-Faith Communiti¢8 Forum for the KiDgstoD area. We use this platform to promotc inter-faith dialogue and social cohe8ion, The giving of alms (zakat) is a foundational pillar of Islam aud Is obllEatory upon All Muslims who are eligible. ZAkat is collected in proportion to a person's we&lth, in accordance with the t¢a¢hing of Islam, and is the giving of rnon￿ for a number of specific pU￿05C8. includtng to help other4 and to fi￿ther the kacbw of181 A Muslim n¢ed not give Zakat througb tbe Mosqu¢ but we do provide the opportimity for those attending the Mosque to giv¢ Zokat And we arrange its dis¢ribution for approved pU￿05e8. Community aedwltles Our communityhall 8nd rooms provide a valuable educatioDJl alld recreational resource to &ll iti the local community. A wide variety of activtties are organi￿d and take place from our wmrnunity centre. Page 3

KINGSTON MUSLIM ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 and room5 Our hall meeting rooms will be used for locat community functions and n￿etingS. Our meetin8 rooms are also available to local Councillors and th¢ two local MPS io host surgeries. Indee& the two MPS also visit the mo8qu4 from time to tinje, and have addre8sed the community oll a few OCCLqions before Friday cOn￿gatiOnal prayeTS. Prlntipxl fllttditig Sources The charitys main source of income is dertved from the receipt of donE4tions eRch week after Friduy prllyers. Given the economic conditions CUTrently affecting our local c¢)mmunity thi8 level of voluntary givitig is both g¢ncrous and encouraging. Funeral donaliolls have becom¢ another funding 50ur¢*, ¢0 speciftcally help with much needed funeral support. The community have aL80 pulled logeth¢r to give charitabl¢ donatiolly for relief fi￿d8 to provide food and medlcal aid to Q8za and oth¢r affli¢t¢d ar¢a8. Invutment poll¢y and obJ¢¢dve• As already rnenlioned in the BtrAtsBY scclion, ttie ¢haTity is exploring investins in plans lo increas¢ spacc sinLetbc currcnt capacity is very limited for madra5sa classes. friday and Eid pray¢r$ 8Dd other eomtnuntty servi¢es. Our cash reserves are held in non-iniere8t bearing deposit accouots. PlaDi for future perlods The last 12 months marked Another challenging period for the KMA due lo the continued economi¢ downtum. putting prcssure on household finan¢¢s. How¢ver. we hAve ensured the KMA Temains on 8ccwc fiDanc2al footing and havc maintained & pcriod of stability in tho organisation - this was shown to be ertti￿1 durin8 the flnancial period considering the economi¢ uncertainty. For the n¢xl financial year (202412025) our aims are as follows: - Maintain stability and conlinuity of seryices in KMA Always safeguardtng the fmancial health of the KMA but cspEcially considwin8 the chan8ing environment arisillg from the economic downturn and global instability. - To focus oll improving the KMA outreach program to wu]nerable groups iticluding the youth. women and the eldgrly. - Ellsuring thatvalue for money 18 a¢hieved from tbe KMAts ￿tt base and expenditu P4ge 4

Klh'GSTON MUSLIM ASSOCIATION REPORT OF THE TRusfEES FOR THE YEAR &YDED 31 MARCH 2024 W¢ held on Op￿ door S&&SiOD4 wilh rcfrcshmcnt& and invite members of the IOLXI co¥[￿nunIty to l¢atn about Islan and Trusit th¢ Mosque.This was well r￿4Ved and ￿ will b¢ lookntig to con¢itiu¢ this iDitiative. - We resumed the free health check-ups and coLwltstioJks aDd will look to Continu¢ this for the benefit of our congregation and the wid¢r rowffjunity. Thes¢ se&sioJLS prnVId￿ valuable illfomution to those at risk from i￿rt disea54 bigb blfX)d pre&w diaTr￿s. and Iwritig difficu]tie& Res¢fvES PolKy Unrestricted reseryes arc £1.11 1.908 and RotrACted reseryes £659JOI. Statemen¢ of Trus¢eu' respoDslbllllJes The clwity trustccs are for prepry an annual T¢￿rt and finan¢ial statements in accordance with applicable law and United Kingdom Accoullling St8nd4Trts (United Kingdom Generally Ac¢ept¢d Accoullling PraGtic¢). The Iaw applicable to charities in Ellglond 8nd WAI￿ requi￿ th¢ tharity trustees to prepare fitwicial stat¢ments for each year which give a true and fair view of Ihc stat¢ of affairs of the chartty and of the inc0￿g resources and appli¢ation of r¢souw of the cl]aTity fLY that perio - Select suitable acCo￿ting policies and tben applythem consithtiy, - Obsetve the method5 andwinciples in th¢ Clwiti¢s Ststement of Practice (SORP). - M¥k¢ judgements and ¢stirnates that ar¢ r¢asoDabl¢ 8Jd prudenl - Siatc whether applieable accounting standards have beeu ftillowol subject to any niaterial departures disdoscd and ¢xplain¢d in the financial statcmcnts: . Prq)are the fuwKial stat¢ll￿ts on a goiog basis UDIess it is in4wropriat¢ to ptwnK that the charity will continue in busin The Trlts are restM)nsible forkeepingpr¢)per accouriw that dkSclosc with rcag)tt8ble accuracy the finan¢ial position of the ch￿lty and io ellable themto eJLqlle that the financial stat¢wents comply with the Charities Act 1993, the Charity (Accounts 4rAI Rworts) Regulations 21Y)8 and the provisions of the Cottstibjtion. They aLw responsible for safeguardiDg the assets of the cljarityand hence takiDg reasoDable steps for the prevention and detection of fraud and other iwjaritie This reportwas approved by the Board of TTUStec5 00.......... . . .. and siEtted on its bebaif by Ar. bAaYhar Khan (Cha (Tr￿) Date.. .￿-01:.201 Dat&. ..&q.-Ql.: 202

INDEPENi)ENT AiIDITOR'S REP(iRT TO THE TRUSTEES OF KINcsfoN MUSLIM A&SOCL4TIOIY FOR THE YEAR EIWKD 31st MARCH 2024 Oplnlon We have #udited the financial ststem¢Dts of Kingstot) M￿S11m Association for th¢ year ended 31st March 2024. which eomprise the stalement of financial a¢tivities, the balan￿ shcei 2ttd the related note in¢lu¢Jing a of significant a(rouniing ￿liCies.The fitwKial reportillg that has been applied in their preparntion is applicable law and United Kingdom A￿ounting Standards. includtng Fillallcial R¢porting Standard 102: Th¢ Financial Rwrtlng Standard applicable in the UK and Republic of Ireland (Utiited Kingdom G￿allY Accepted Accoullting Practice). In our opinion th¢ fillallcial ststements: give a and fair view of the state of tbe charity5 affaits as at 31 March 2024, and of its incoming have been prcpa￿d in aceordattc¢ with Unit•J KiDgth>tD Genttally Accepted A¢(y)vmtin8 Pra¢ti¢e ho￿ been prepard ID accord￿ with the requirem￿t$ of the (2wilies Act 2011. Basls for opinio We CQDduGled our audit in aC¢Ord￿ with International Standards on Auditing (iJK) (tSAs (UK)) and 8ppli¢able law. Our responsibiliti¢5 under thos¢ standards are fuTthtt descnbed in tbe Auditoes re8pfmsibiliti¢s for th¢ audit of the financial staterncnts section of our rqyorL We are itHlepend¢nt of th¢ Charity in accordance with the ethical requireroents that aTE ￿leva￿t to our audit of thc financial statements in thc UK, including the FRCS Ethical StaDdar& and w¢ have fillfilled our other ethical responsil)i]ities in accorda[￿ with the5¢ requir¢llwits. We believc th4t th¢ audit ¢Vid¢D￿ w¢ hav¢ obtsIn￿ is sufficient and appropriat¢ to provAde ab&8is tr our opinion. Co#clusk•n8 relating to gokng eoneern We have nothing to t¢port in respect of the following mattets iJJ ￿]ation to which the ISAS (UK) require us to report to you where: the trustees, us¢ of the going concern basi5 of #c£￿ in the pteparalion of th¢ financial statcmcnts is XLOt appropriate. or the trustees have not disclosed in th¢ fin2ncxal stateM￿ts any idcntified material uncertainties that n]ay cast sigt]ificant doubt about the Charitys abilityto contTnue to adopt the going ¢onc¢rn basis of a¢¢ollnttng for a paiod of at le¥st twelve from th¢ dgte ￿ell the fil￿¢1￿1 8t&tements are authoTised for issu Page 6

INDEPENDENT AUDITOR'S REPORT TO THE TRusfEES OF KINGSTOIY MUSLIM ASSOCIATION EOR THE YEAR Ef4DED 3J$t MARCH 2024 Other Information The trustees are r¢sponsil)le for the other inforniation. The otber iDformation comprises the infom)ation iDclud¢d in the annud report other than the financial s¢#t¢mettts and our auditoes report thereon. Our opinion on the financial statements does not cover the other infornAtion and, except to the extent otherwi8¢ explicitly stsled in our r¢port. we do not express any fomi of assurance conclusion thereon. In wnnection with our audit of thc fiDaDcial stotements. our responsibility is to read the other illfoTtrJation . in doing so. constder whether the othgr information is ￿aterIallY inconsistellt with the finallcial statements or our knowledge obtained ill the audit or otherwise appears to be materially misststed. If we identify such material incollsistcncics or apparent material m]￿tateMents, we are required to determine wh¢ther there is a material ll)i$s¢at¢ment in the finatteial statements or a matetial misststement of the other infomiation. If, based on the work we have perfornied, we conclude that there 1$ a nuterial mi8Ststem¢nt of this other infornutioD. w¢ are required to report that fact. We hav¢ nothing to report in this regard. M8tters on whlch we are requlred ¢0 report by KxeeptloR In the lig&t of the knowledge and understanding of the Charity and its environment obtained in the course of the audit, w¢ have no¢ identified material misstatements in the Tn￿CeS, Annual ReporL We have nothing to report in respect of the following nMtteTS WI￿re th¢ Chariti¢s Act 2011 requires us 10 report to you if, iti our opinion: sufficient accounting records have not been kept. or the f]nancial statetllellts are no¢ in agrttment with the accounting records andretllrns,. or we have not rettived all the irLeormation and explanations we require f￿ our audiL RespoDslbiltle5 of the trustees The 1Th5tBe5 are responsible for tbe preparation of the financial statements and for being satisfied that they give a tme and fair view. and for such intemal control as they detern)ine is ne¢css2ry to enable Ibe preparation of fjnancial 5tat¢ments that are free from material misstatement. whether due to fraud or ernr. In prep￿ing the financial statements, the trvstees are responsible for assessing the ChaTiWs ability to continue Ls a going conccrn. di$closing* as applicabltr, matters related to going Conccrn and using the gvitig ¢oncern basis of accounting unless the I￿Ste¢S cither intend to liquidate the Charity or to c¢&8e operations, or have no ￿listIC alternativ¢ bui to do 80. Page 7

INDEPENDE￿ AUDITOR'S REPORT TO THE TRUSTF.ES OF KINGSTON MUSLIM ASSOCIATION FOR THE YEAR ENDED 31st MARCH 2024 Our respollslbllltles fDr the audlt of tbe tlnan¢lal $tstements Our objectives are to obtsin reasonable assurallC¢ about wlther the financial statstnents 83 a whole are fre¢ from material rnisstatmeni, whether lo fraud or error, and to issue an auditoI8 rcport that includes our opinion. Reasonable a55ufdn¢¢ is & high level of assuratt￿ but is not a gLWJlltee that #n

udit ronducted ill &ccordoll¢e with ISAS (UK) will always detecl a material misststemeDt when it exists.

MisstAt¢mellts can arise from fraud or error and are ¢onsidcred material if. individually or in th¢ aggrcgat< they could re&sonably be expected to iDfiuence the cconomic decisions of users taken on the basis of these fJnan¢ial 8tst¢ments. A ￿rther descriptlOD of our responsxbilities for th¢ audit of thB finan¢ial slatements is IocAt¢d on th¢ Financlal Reporting Coun¢il'$ web8it¢ at.. [www.ftc.org.uklAuditorsrespollsibilltios]. This description forn￿ part of our audits)es reporL of our report This rcport is made solely lo the Charitys trustees, 88 8 body, in a¢cordanc¢ with Section 144 of the Chariti¢3 Act 2011 attd the regulations mAd¢ und¢r scctaon 154 of that Act. Our audit work bas been undertaken so that we might 8(ale to the Charitys tn￿1¢¢& those matters w¢ arc required to stale to th¢m in All auditovs r¢port and for no oth¢r PUTPOSC. To the fullest extcnt pcrniitted by law. wc do not accept or abSUm¢ r¢sponsibility to anyone other than the Cbaritys tsu8tKs Bs a body, for our audit worK for tbis rLporl or for th¢ oplnions we have fotmcd. ZAldl (Senlor Statutory Audltor) For Dd on behalf of M.ZMidi & Co Cb4rtered Ac¢ountants & stAtstory Atsdltors 241 Mit¢ham Road London SW17 gJQ Date....YJ.-QA.:.￿Z Page 8

KINGSTON MUSLN AssoéIATION S¢atement of Flnanclal A¢ttvitie5 For tbe Year Ended 31 March 2D24 2024 Notes Re$h4cted Unrestrlcted Total Fund Fund Fund 2023 Total Fund Int•mlng Resour¢es Donations & 1£8acies Received 57,391 340,731 398,122 404.405 Income from Charitsblo Activities 48,119 67,867 115.986 98,649 corne from Investments 5,055 5.580 10,635 6.957 Totsl Incoming R¢sourc¢$ 110,565 414,178 524,743 510.011 Re50ur¢es Exptnded Direct Charithble Expenditure 76,054 384,276 460,330 475,563 Fuudralsing Cost 53,861 53,861 46,914 S¢parale Mal¢ri41 Items Total Resource5 Expettded 76,054 438,137 514,191 522,477 Net Incomlng Resources for th¢ yeor 34,511 {23,959) 10.552 (12,466) Totsl Funds brought foTrvard 624,790 1,135,867 1.760.657 1,773.123 Totol Fund at JI mA￿h 2024 659,301 1,111,908 1,771,209 1,760,657 Page 9

BaJ4net Sheet As at 31st March 2024 Notes 2024 2023 F￿ed Assets Tall￿1)k r￿ed assets 1.388,027 1579.863 Currellt Assets C&sh at bank Cash in halld 396.148 124 394.446 74 396272 394.520 Current Lf•bllSdes Sundrypayab1¢5 and a¢ouais 13.091 13.726 13,091 13,726 Net Current A55ets 383.181 380,794 N¢tAs$ets 1.771208 1.760.657 Aeeumulated Fund Attottllt Accumulated Funds 1.760.657 10.552 1,773,123 (12,466) 1,771208 1.760.657 l.-Q.1: 201 Mr Mazhar Kba Trusl ChAlrman P4ge 10

iaNGSTON MUSLIM ASSOCIATION Notss to the fmAllcIAI statements for tht ytAr emded 31 MAr¢h 2024 Ae(ountlng polleles 1.1. Aeeountlng ¢onventlon The financial statements have been prepared undcr historical cost convcntiou. in accordance with A¢xounting and Reporting by Chariti&s- ChaTitiC8 Art 2011 and with appli¢abl¢ Aceounting Standar&. Fund Accountln8 Unrestri¢t¢d fijnds are avaliable foru8¢ at the discretson of the Tn￿tee8 in fiwthernce of th¢ g¢neral obje¢tives of the charity. R¢stricted funds are subJe¢ted to restrictions on their exp¢nditure imposed ty the donor or through the ternis of an appcal. 1.2 IDeomlnR Refjour¢es Recognlrfon of Incomlng Resourees Th¢sc 8re included in Statement of Financiul Aotivities (SOFA) when: - th¢ charily bec￿tte etttstled to the rcsour¢es.' - the tr￿SleeS are vithally certaln thcy will re￿1v the resouw¢B.' and - the monetsry value can be measured with $uffi¢l¢ntTeAllbility. Incomlng resourcts wltb relted expelldlture Wherc incoming resources have related ¢xpLnditurc las with fund r￿lsIng or contract incom¢) the incoming resources aDd related expettdiwrc orc r¢port¢d gross In th¢ SOFA. Grants and Donadons Grants and donatlons only included on th¢ SOFA when the chAriry has uD¢onditionAI entitlement to the resources. 1.2. Research and d¢velopmeDt ReSCa￿h expenditure is written off to the profit and loss account ID the yearin which it Is incurred. IJ Resources Exptnded Exp¢nditure is r¢¢ognis￿ on acornal bgsis as a liability is in¢U￿¢d. P8£ell

iaNGSTON MUSLIM ASSOCIATION Notes to the finanelgl statements for the year euded 31 March 2024 . continued IA T4nglble fixed #ssets ind d¢pre¢latlon Depreci&tion is provided at rat¢s calculated to write off th¢ ￿&t le85 residuhl value of cach asset over its expKtcd usefjjl life. as follows.. Land & Building Fixtures, fittings and equipment Carpcts and Air Conditionin8- Motor vehicles Straight line ovcr 50 years 18•/0 reducing bBiancc 10 years 18•/¢ Reducing Balance Ineomlng Re8our¢es 2024 2023 Restricted Unrestricted Fund Fund Donatlons & Le£acle$ R¢celved Donations Membership 8ubseripiiolls Donaiions-Builditt88 & Roof Work8 Zakat & Filrana Special donation8 Sadaqah 315,525 315,525 320,905 72 1,412 1.227 2,186 29.213 11.998 38,691 1.227 57.391 57,391 23,907 23,907 57,391 340.731 398.122 404,405 Income from Charltable Attlvltles Nikkah Certificites Other Incomelovid Clinic8 Madarasa fees receipts Fun¢ral Fund ,740 12 ,070 56,197 28.642 67,867 67,867 48,119 48,119 48,119 67,867 115,986 98,649 Ill￿￿e fr(tym Invulments Rcnt receivable - 43 Acre Road tntcrLst received 5,580 5.580 5,055 5,340 1.617 5.055 5,055 5,580 10.635 6,957 Total IN￿MIllE Rewurres 110,565 414,178 S24,743 510,011 Page 12

KINGSTON MUSLllVI ASSOCIATION Notes to the tlnanclal statsments for the year ended 31 M*reh 2024 . continued Resour¢es Expended 2024 2023 Restricted Unrcstri¢kd Funds Funds Direct ChAritable Expendfiture Salary and NIC Employer's Nl c4)ntributions E'er Pejjsion Contributions Madrasa Expenses Coullcil t2X Gas, electricity and water Insurance Repairs llnd Mailltenan¢e Prtntingy Postage and stationary Telephon¢ & Internet Cleaning Religious & ￿ Seryic¢s Legal & Professional fees PAYB ¢harges A¢countanoy Audit Bank ch2rges Security Expenses Sundry expenses Subscriptions Motor Vehicle Depreciation Depr¢¢iation of Fixtures and Fittings D￿[C¢14tion of Equipment Depreciation of Freehold Propety Zakat & Fitrana Payments Colleetiott for otherS-sp￿1￿ appeals payments Quthni payments Funeral expenses Setvice charges Volunteer Expenses Profit on disP05al of motor Vehicles 121,158 121,158 5,443 5.443 2,699 2,699 65,659 65,659 7,315 7,315 22.082 22,082 5,797 5.797 10.387 1,712 1,712 1,806 1,806 5,290 5.290 17,850 17,850 33,487 33,487 480 2.640 2,640 4.200 4200 6.747 6.747 18.644 18.644 1.639 1,639 98278 3270 2.106 55,152 3244 24.525 5.070 9,774 1,731 1,733 5,960 23.388 44.194 450 2,400 3,650 6,154 12,543 2,504 250 2.576 5.722 13.354 30.526 70.184 17,500 697 23,355 3248 2.025 10,387 9,000 9,000 5,708 5,708 12.477 12,477 30.928 30.928 38,401 17.000 38,401 17,0(KJ 10.266 10,266 2.280 2280 (765) (765) 76,054 384,276 460,330 475.563 Fundratsln¥ Cost Youth, Dawall and EventExpens OtherPropcrty Expenses 36,989 36,9S9 16,872 16.872 40.011 6,903 Page 13

KtNGSTON MUSLIM ASSOCIATION Notes to the fmanelal stat¢ment5 for th¢ year ended 31 2024 .. Collttnued Advertisement 53,861 53,861 46.914 SepArate Mat¢rlal Items Total Resources Expended 76,054 438,137 514.191 522.477 AudltoN' reJllunèrAtion 2024 2023 Auditors, remuneration 4,200 3,650 Freehold Property Fliturej, Motor Property Development & tlttings Equlpment Vehlcle S. TAnglble ffted Ayets TotAI Ai l April 2023 Additions DiBposals At 31 Mar¢h 2024 415.663 1,110.640 20.080 90,939 188,371 7,933 19,500 1,825,113 50,000 78,013 (19,500) (19.500) 415,663 1,130,720 90,939 196.304 50,000 1,883,626 DepreclatloD At l April 2023 MIVehi¢le D¢pn Di3PQBal Charge for the year 229,272 81.228 126,986 7,765 445,251 (7,765) (7.765) 9,0 58.113 30,928 5.708 12,477 At 31 March 2024 260.200 86,936 139.463 9,OCMJ 495,599 Net book valmes At 31 Ma￿h 2024 155,463 1,130.720 4.003 56,841 41,000 1.388.027 At 31 March 2023 186,3Y2 1.110.640 9,711 61.385 11.735 1,379.863 Page 14

KtNGSTON MUSLJM ASSOCIATION Notss to the tlnanclal statements for the ye4r ¢Dded 31 Mgreh 2024 . continued Current liabilities 2024 2023 PAYE Liability Pen8ion Contributions Other Creditors Acernals 3.153 869 1,663 7.406 437 511 6,599 6,179 13,091 13.726 7. Movements In FuDds At l Aprll Incomlng Outgoing 2023 Ruourees Rcsources At31 Marclt 2024 Unrestricted Funds 1,135,867 414,178 {438,137) 1,111,908 Restricted Funds 624,790 110565 (76.054) 659,301 Total 1.760,657 524,743 (514.191) 1.771,208 Restrleted Funds At l Aprll Incomlng Out£oiDc 2023 Rewurces Resouree8 At31 Marcb 2024 Collection for other8￿pecial appea15 Other tn¢ome-Covid Clinios 7Akat & Fitrana Sadaqah Funerat Fund Youth Fund Interest fund aecount Donations-Buil¢Jillg works DonatiOn￿chair Donatio￿S￿LIght1ng Total 11128 411KJ 199 119.014 82.051 2.043 (17,000) (4,872) 4,1(KJ 19.189 119.014 119.904 2,043 6.395 386.726 952 5.850 57.391 (38,401) 48.119 (10.266) 5.055 397.113 952 5,850 (10,387) 624,790 110.565 (76,054) 659,301 Page 15

KINGSTON LIIUSLIM ASSOCIATION Y4ote8 to the fthanelal ststsment5 for ¢be year ended 31 Mar¢h 2024 . continued (a) Bank interest r¢¢¢ived or donated to the charlty is account¢d for against the bank charges incurred by th¢ ¢lwity 2nd as such transferred to tb¢ UDrcstrict¢d regerves. Any excess interest funds are carrted forward as restricted fi￿d5. Ib) The restricted fixed assets hllds ar¢ utilised for acquisition of relevant ass¢ts for the 8cncral usage of the charity objective and as such are transferred to general 1%￿ds. Anilysls of Net ABsets Between Funds Unrestrlcted Fvnd8 Re5tr1cted FuDds Totil FUD At 31 Mareh 2024 Tangible Fixed Assets Curr¢Tht Assets CU￿ent Liabilities 1.388.027 396.272 (13,091) 1.388,027 396,272 (13,091) 1,771,208 1,771208 Unr¢strl¢ted Fund5 Re5tr1cted FuDds Totil nds At 31 March 2D23 Tan￿7)￿ Fixed Ass¢ts CuTh¢llt Assets Current Liabilities 1,379,863 394,520 (13.726) 1.379,863 394.520 (l3,726) 1,760,657 1,760,657 io. Related Party Tra￿S#¢t10￿$ There v￿e no transactions with the Tnjstees and the Malla8￿¢0t Conmiittee during the ye8r. Previous year figurcs havc bccn re#rrAnged and resrouped wherever necessary. Page 16