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: 0208 767 2300
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 TTus*a 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 rel*ted 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