Charlty r•gl$tratlon number 291264 (England and Wales) ACTON MUSLIM WELFARE ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ACTON MUSLIM WELFARE ASSOCIATION LEGAL AND ADMINISTRATIVE INFORMATION Tru$t•o$ Mr Amanat Ali MrAG Farquhar Mr Syed Mumtaz Hussain Charlty r•glstratlon England and Wales 291264 Prlnc5pal addrn$s 2-5 Oldham Terrace Acton London Unil8d Kirydom W3 6LS Ind•pond•nt •xamln•r Reddy SKldiqui LLP 183-189 Tht Va Acton London United Kingdom W3 7RW
ACTON MUSLIM WELFARE ASSOCIATION CONTENTS Pag• Truslaes report Indep8ndenl examinerfs report Slalement d financial activities Balance shtel Notes lo the fjnanclal statements 6-12
ACTON MUSLIM WELFARE ASSOCIATION TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present th8ii annual rep)rt and financial statements for the year ended 31 March 2025. The financial statement5 have been prepared in accordance wilh the accounting policies sel out in nol8 1 to the finan¢ial slatemenls and comply with the charty's consblulitx). the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Stan(Jard applicable in the UK and Republic of Ireland IFRS 1021" leffeclive 1 January 20191. Obj•¢tlv*¥ and actlvltl•¥ The principal activity of the charily during the year continued lo be that of.. The advancèmenl of the Muslim religion. The advancemenl ol education in accordance wth the tenets and doctrin¢ of Islam. The relief ol such Muslims who are poor and needy. To advan any other tharItab purpose for benefil of Muslims in Adon. Publlc b•n•fit The Truslees have pald due regard to guKlan¢e i85ued by the Charity Commission in deatjing whal aclivilie$ the charlly should undertake. Achl•v•m•nts and p•rtormanc• s111can1 acliwlies and a¢hvementS againsl oty"ectives During the year. mosque a¢livrties remained vèry strong with the provisk)n of five daily prayers, 74ays a week leaching Imadrasahl services. sisters. dasses for youth of Aclon and the strengthening ol our Zakat dislrlbution programm9 wllh the NZF which runs on weekends. Total unrestricted income from donalions grew from £176,488 in the prior year to £214,099. because of srnalr lump sum don8tions. Electronic donatsons continued their growth, doubling during the year to present approximately 45tsA of all donations. Bucket donations have remained broadly fiat over the medium-lerm history whilst all the growth has come from eleclronic means. Our overall costs incrèased to £229.554 resulllng in a small nel deficit of 1£15.5451. Oui restricted activities I0Sed on supporting the poor and needy around the world, allowed us lo remil £82,080 which 90gs lo show th8 generosty of all the attendees ol the mosque and servgs as 8 reminder th81 the community is so k8èn lo help olhers less fortunate and gives us this great trust lo distribute Ihelr contribullons wisely. We closed with a slight increase in our cash balances of £141.482. Flnanclal r•vl•w During the y8ar the charity conlinued lo rec8ive donations which wll b8 usad to fund ils acltvilles. Res•rvo$ pollcy 11 is the poli¢y ol the charity Ihal unreslrictèd funds which have not been designaled lor a specific use should b& maintained al a level eqvwalenl lo betsen three and Six month's expenditure. The Trustees consider that reservgs al this level will ensure that. in the event of a signifant drop in funding. Ihey will be able lo continue the charily's current aclivilie5 while consideration is given lo ways in which addilional funds may be raised. This level of reserves has been maintained throughoul the year. Major rlsks The Tru51ees have assessed the major risks to which the chartty 15 exposed. and are sab$fied Ihal systems are in place lo mitigate exposure to the major risks. Structure, governance and management The Truslees who served duftng the year antl up lo Ihe date of gnatUre of the financial stalemenls were." Mr AmanatAIi Mr A G Farquhar Mr Syed Murntaz Hussain
ACTON MUSLIM WELFARE ASSOCIATION TRUSTEES REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The company's CUTrenl policy conc8ming the payment of trade crediiors is to folbw the C81's Prompt Payers Code (copies are available from the CBI. Centre Point, 103 New Oxford Street, London WC1A 1DUI. The company's ¢UTTenl policy conc8ming Ihe payment ol trade credrtrrfs is to: settle the terms of payment with suppliers when agreeing the tem of each transaction.. ensure that suppliers are made aware ol lh& terms of payment by indusicm of the relevant 18rms In Contracts,. and pay in 8ccordance with the company's conlraclual and olher legal obloations. The Trust¢gs report was approved by Board ol Tfusle8s. Farquhar Tru8t•• 9 January 2026
ACTON MUSLIM WELFARE ASSOCIATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OFACTON MUSLIM WELFAREASSOCIATION I roport to the Truste8s on my examinab.on of the finanual staterrnts of Aclon Muslim Welfare Association Ilhe chafilyl for the year ended 31 March 2025. Responslbllltles Ind basis of r•port As the Trustees of the charity you are reSpsible for the preparation of the financial slalements in a¢¢ordance with the requiremenls of Ihe Charibgs Act 2011. I report in respect of my examinatton of the charity s financial statements carried out under section 145 of the Charities Act 2011. In carrylng out my eXaMinatn I have followed the Directions given by the Charity Commission under section 14515llbl of the Charities Act 2011. Independènt •xminer'8 statemtnt Since the chafily's gross income exceeded £250.000. independent examiner musl be a member of a body listed in section 145 of the Charilies Act 2011. 1 confirm th81 l am qualified lo undertake the examination because l arn a member of ICAEW, which is one of the li51ed bodies. I have completed my examinalion. l Confimi that no matters have to my attention in connocllon whh the examination giving mè cause to believe that in any material rèsp8ct'. accounbng records were not kept in respect ol the ch81ily as rgquired by sect 130 of the Charities Act 2011. the financial statements do not accord wth those records.. or Ihe f4nancial stalemenls do not comply with the applicable Tequirement$ concerning Ihg form and content of rinancial slalemgnls sel out in Ihe Ch8nlies IA¢¢ounls and Repts) Regulations 2008 other than any requirement that the financial stalemenls give a true and 18iT view. which is not 8 matler considered as part of an independent examination. I have no con¢ems and have come across no other matters in wnnection wilh th9 examinab.on lo which attenlion should be drawn in this report in order lo enable a propel underslandiNJ ol the financial statements lo reached. R•ddy Slddlqul LLP 183-189 The Vale Acton London W3 7RW United Kin9dom 9 January 2026
ACTON MUSLIM WELFARE ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unr•$trlet•d Restricted funds funds 2025 2025 Total Vnrestrlcted Restrl¢t•d funds lunds 2024 2024 Total 2025 2024 Not¢$ Incom• from: Donations and legacies 214,C)9 79.075 293.084 176,486 101.264 277,752 Total Incom• 214,C#)9 79.075 293,084 176.488 101.264 277.752 Exp•ndltur• on: Charitable activities 229,554 82.080 311.634 170.896 89,326 260.222 Total oxpendlturn 229.554 82.080 311.634 170.896 89,326 260,222 Net In¢om•ll•xp•ndlturel and mov•m•n¢ In funds 115,545) 13.fy)Sl 118,5501 5,592 11,938 17.530 Reconciliatlon of lund•: Fund balances al 1 April 2024 2.102.118 21,340 2,123.458 2.096.526 9,402 2.105.928 Fund b•l•nc• at 31 March 2025 2,086.573 18,335 2,104,908 2.102.118 21,340 2,123.458 The slalemenl of financial activit$ includes all gains and losses ocognised in the year. Al income and eXndIture dèrive from continuing activities.
ACTON MUSLIM WELFARE ASSOCIATION BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notss Fix¢d ass•ts Tangible assets 1.967.867 1.989,015 Current as$•t$ Debtors Cash al bank and in hand 10 lo,0 126,836 141,482 146.982 136.836 Creditors.. amounts talllng due wlthln one year 11 {9,9411 12.3931 N•t ¢urrnnt ass•ts 137,041 134,443 Total a$$•ts less currnnt Ilabllltl•s 2,104,908 2,123.458 The funds of th• ¢h4rlty Restricted income funds Unre¥lricted funds 13 14 18,335 2,086.573 21,340 2,102,118 2.104,908 2,123,458 The financial slalemenls were approved by the Trustees <>n 9 January 2026 Farquhar Tru8tse yed Mu Trust Hussain
ACTON MUSLIM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng poll¢le$ Charity information Acton Muslim Wellarg Association 15 an unincoryjorated as50CiatK)n. 1.1 A¢¢ountlng ¢onv•ntion The financial statements have been prepared in accordance with Ihe charitls goveming document, the Charities Act 2011, FRS 102 Yhe Financial Reportiry Siandard applicable in the UK and Republic of Ireland" and the Charities SORP "Ac¢oLtnting and Reporting by Charities.. Ststemenl of Recommended Practice applicabl& to charities preparing their accounts in a¢dance with Ihe Financial Reporting Standard applic8ble in the UK and Republic ol Ireland IFRS 102)". The ¢harity is 3 Publi¢ 88nefil Entity as defined by FRS 102. The charity has tsken advantage of Ihg provisions in the SORP lor charities not lo prepare a statement of cash flows. The financial statements h8ve departed fr¢)m the Charilies (Accounls and Rgportsl Regulalions 2008 only to the extent require¢J lo provide a true and fair view. This departure has involved lollowng the Statement of Recommended Pr8clice for Charities applying FRS 102 rather than the version of the S¢8tement of Recommgnded Practe whKh 1$ relerred lo in the Regulaknons bul which has n¢e been withdrawn. The financial statements are prepared in sterfing. which is th¢ funclional currency of the charity. Monetary 8mounls in these financial stalements 8re rounded io Ihe neaiesl £. The financial stalemenis havo been prepared under the histOfic81 $1 wnvention. Imodified lo include the revaluation of freeho properties and lo include investment Properties and certain finan81 inslrumenls al fair valuel. The principal 8ccountsng policies ad¢)pted are set out below. 1.2 Golng conc•rn Al the lime ol approving the financial Statements. the Trustees have a reasonable expectats'on Ihal the charSly has adequale resources to continue in operabonal existen for the foSeeable fvture. Thus the Trust$ continue lo adopl Ihe going concern basis of a¢¢ounlin9 In prgparirMJ the financial slalemenis. 1.3 Charltable fund$ Unrestricted lunds are avail8blg for use al the discretion of the Trustees in lurth8rancè of their charitablg obieth'ves. Reslrfcted funds are sublecl trj ycific conditK)ns by dorS or grantors a$ to how they may bg usgd. The purposes and uses of Ihe restrict8d lunds are set out in the rteS to the ffinancial statements. Endowmenl funds are suty'ect to Specific condilions by donors that the ca181 must be mainlalned by the charity. 1.4 Incom• Income is Tecognised when the charity is kgally entiued to il after any perfomiance conditions havo been mel, the amounts can be measured rellay. and it is probable that irKome will be received. Cash donations are rewgnised on receipt. Oltw donations are rec(MJnised once the charity has been notified of the donation. unless performance condillons require deferral of the amount. Income tsx recoverable in relation to donations r¢ceived under Gift Aid or deeds of covenant is recognised al the lime of the donation. L9gades are recognis91J on receipt or other%se rf the charity has been notsfied of an Impending distribution, the amount is known, and receipt is expected. If the amount is not known, Ihe a¢y is trealed as 3 contingent asset.
ACTON MUSLIM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢counting poll¢lès Contlnu•dl 1.5 Exp•ndltur• Llabilities are recognised when sourceS are expended. All expenditure is accounted for on an accruals basis and has been classified under headin9s that aggregate all costs rolate(I lo the cat890ry. Gov8rnan¢e costs include those costs associated with meeting the conslilulional and slalulory requlrements of the charity and include ils audit fees and LThts linked lo the strategic management ol the charity including Injstee expenses. 1.6 Tanglbl• Ilxed ass•ts Tangible fixed assets are initially measured al cost and sub5equenlly mèasured al cost or valuation, nel of depreciation and any impairment losse$. Depreciation is recognised so as lo write off the cost valualion of assets le¥s their residu81 valuos over their useful lives on the following ba5es'. Land and bulldings Flxlures, fittings & equipment Computers Motor vehicles Dome Ilncluded in Fixlures, fittings & equipment) 601AI ol the valsJe over 100 years 15°h raducing balance IS% reducing balance 20010 reducing balance SlraKJhl Line over 4 years The galn oT105s arisin9 on the disposal of an ass81 is detèrminad as Ihe differance tween the sale proceéds and the carrying value ol the asset. and Ss recognise(1 in the slatomenl ol financial actlvilies. 1.7 Impalrment of Ilx•d a¥8ets At each reporting end d81e, the Charity reviews the ¢afrying amounts of its tsngible assets lo delemiine wholher Ihere is any 1nijicai thal those asset$ have suffered an impaim)enl loss. If any such indicalion exists, the recoverable arnount ol the asset is eslim81ed in order lo determine the exlenl of the impairment lo$$ lif any). 1.8 C•h and cash •qulval•nts Cash and cash equivalents indude cash in hand. deposiis held al call with banks. other short-lerm liquid investments wilh ori9inal matUritS of three months or less. and bank overdrafts. Bank ov8rdrafts are shown within borrowngs in ¢urrenl liabilit$. 1.9 Flnanclal Instruments The charity has elected lo appty the proviwons of Section 11 '8a5ic Finanual Instruments, and Section 12 'Olher Financial In51rumenls Issue5. of FRS 102 to aN of its financial instruments. Financial instruments are re¢ognised in the charity's balance sheel when the charity becomes party lo the conlraclual provisions ol the instrument. Financial 855els and liabililies are offset. wilh th¢ nel amounts presented in the finanual sialemen15. when there is 8 legally enfor¢e8ble right lo set off Ihe recognised amounts and there is an intention to settle on a nel basis or lo realise the asset and setlle the liability simurtaneously. 8•5ic financlal Mets B8sic financial assets, which include debtors and cash and bank balances. are initially measured al transaction price Including transadion costs arKJ are subsequenlty carried at amortised cost using the effe¢live interest method unless the arrangement consb"tutes a finanung transaction. where the transaction is measured at the presenl value of the future receipts discounted at a market rale of interest. Financial assets Classified as wceivable within one yea¥ are not arlw)'Sed.
ACTON MUSLIM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting poll¢l•s {Continu•dl Bas1¢ financial11sbllltlos Basic financial liabilities, including ¢rediloTS and bank toans afe initially recognised at transaction price unless the arrangement constitutes a financing tran5actn, where the debt instrument is rneasured al the present V8lu& of ihe future payments discounted at a market rate of interest. Financfial liabilities cL4ssffied as payable wllhin one year are nol amortised. Debt instruments are subsequenlty carri9d at am(N1ised cost, th8 effecb.ve interest rate method. Trade credilofs are obligalions lo pay lor goods or services that have been acquired in the ordinary course of operations from suppliers. Amount5 P8yabk are c18s$ified as current liabilities il payment Is due within one year or less. If not. they are presenltrd as nOn-Cu8nt liabilities. Trade creditors are recognised initially al transaction price and 5ubsequ8ntly measured at amor1is8d o)sl using the 8ffects.vo inlerest method. Derecoqnttlon of Ilnanclal Ilabllltl•s Financial liabilitses are derecLyJnised whèn the tharity's contractual oblvJalion$ expire or are discharged or cancelled. 1.10 Employ•• b•n•fit$ The cost ol any unused holiday entillemenl is recognisod in Iho period in which Ihe employee's $ervKe8 are received. Termlnation benefits are rocogniseil immediately as an expense en Ihe charity is demnstrabty ¢ommilled to terminate the empk)ym¢nt ol an employee or lo prwde t8min8tiDn benefits. 1.11 R•tlroment neffl$ Payments lo defined conlributhM retirement benefil schemès are charged as an expense as Ihey fall due. Crltl¢•l accountlng •stimats$ •fMI Judg•m•nts In the application of the charity's accounliro pOIleS, the Trustees are VITed to make judgements, estimates and assumptions about the cafrying amount ol assets and liabilities Ihat are not readily apparent from other sources. The eslimales and associated assumptions are based on historical experiencg and olher faclors Ihal arg considered lo be relevant. Aclual results may diffef from these estimat&$. The estimates and Undeng assumptions a revigwed on 8n Mgoing basis. Revisions 10 8cc0unling estimates are recognised in the pefiod in which the estsmate is revi$ed where the revision affects only Ihal period. or in the perth of the rew5ion and future peric4Js where the revision affects both current and future periods. Donatlons and legacl•s Vnr•stricted Restricted funds funds Total 2025 Total 2024 Donations ond gifts 214,009 79,075 293.084 277,752 For the year ènded 31 March 2024 176.488 101.264 277,752
ACTON MUSLIM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Exp•ndlture on ch*Titabl• a¢tlvities Masjid activltlè$ 2025 Maslld acti¥lll•$ 2024 DSr•¢t costs Staff wsts Depreciation and impairment Zakat and Sadaqa 119.606 21,149 82.080 96.596 22,741 89,326 222.835 208.663 Share of Support and gov•rnanc• eosts18ee not¢ Sl Support Governance 87,101 1.698 SO,131 1,428 311,634 260,222 Analysis by fund Unreslri¢led lunds Reslricled funds 229.$54 82,080 170,896 89,328 311.634 260,222 Support colts Support Gov•rnan¢• ca$t$ ¢o$ts 2025 2024 8asls of •llo¢atlon Masjitl expenses 87,101 87.101 50,131 Accountancy 1.698 1,698 1.428 Govemance 87.101 1.698 88.799 51.S59 Analysed between Charitable activities 87,101 1,698 51,559 Trust•o8 None of the Trustees lor any persons connected with them) receNed any remuneration or benefits from the charity during the year.
ACTON MUSLIM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employees The average monthty number of ernoyeeS during Ihe year was.. 2025 Number 2024 Number Ernploym•nt co•ts 2025 2024 Wages and salaries S101 securlty costs Other pension ¢o$ts 113,414 4.375 1.817 93,023 1.802 1,771 119.606 96,596 Therè were no $mpfoye8s whose annual remungrabon was rn8 Ihan £60,(th. T•xatlon The charlty 1$ exempl Irom lax on its Charitab activrtles. T•nglbl• flx•d •ss•ts Land and bulldkwi Fix¢ur••. fitting# & •4ulpm•nt Cornput•i• Motor v•hlel•* Total Cost At 1 April 2024 2.C67,531 138.473 5,677 25,220 2,236,901 Al 31 March 2025 2.067.531 138,473 5,677 25,220 2,236,901 Depreclatlon and Impalm•nt Al 1 April 2024 Depreciation charged in the year 135,708 12.405 88.681 7,469 1,582 614 21,914 661 247,885 21.149 Al 31 March 2025 148.113 96,150 2.196 22,575 269.034 Carrying amount At 31 March 2025 1.919,418 42,323 3.481 2.645 1,967.867 Al 31 March 2024 1.931,823 49.792 3,306 1,989,015 10-
ACTON MUSLIM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Debto 2025 2024 Amounts falllng due wlthln one year: Other debtors 5.500 10,000 11 Creditors: amounts fallSng du• whhln ¢)n• *r 2025 2024 Other lax8lion and social security Other creditors Accruals and deferred income 5,371 2.572 1.998 1,673 720 9,941 2,393 12 R•tlr•rn•nt b•n•flt $ch•m•s 2025 2024 O•fln•d ¢ontrlbut5on sch•m Charge to profil or loss in resped of defined conlribution schemgs 1,817 1.771 The charity operates a defined ¢ontribulhJn penslon scheme for 8n qualifying employees. The 8ssets of Ihg scheme are held separatety from those of the charlty in an indeperKlently administered fund. 13 R•strlcted lund8 The reslricled funds ol the ¢h8rily comprise the unexpended b8lances of donalion5 and grants held on trust subject lo specific conditions by donors as lo how they may be used. At 1 Aprll 2024 In¢om5ng Re$ources At 31 March r•$ourcg$ expended 2025 21,340 79.075 {82,0801 18,335 Pr•vlou$ year: At 1 Aprfl 2023 In¢omlng r•sour¢e$ R•sources At 31 March •xpènd•d 2024 9,402 101,264 (89,3261 21,340 11
ACTON MUSLIM WELFARE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Unrestricted fvnds The unreslricled funds ol the charity comprise the unexp9nded balances of donations and grants which are not subject to specific conditions by donors and grantors as lo how they may be used. Th8se include designated funds which have been sel aside out of unTestridgd funds by the trustees lor specific purposes. Al 1 April 2024 Ineomlng resour¢•$ Resourc•$ At 31 March expended 2025 Gongral fLtrnds 2,102.118 214.009 1229.554 2,086,573 Pr•vlou$ y••r: At 1 Aprll 2023 Incornlng Resour¢•s At 31 March r•sourc•s •xp•nd•d 2024 General funds 2.096.526 176,488 (170.8961 2,102,118 15 An•lysls ol n•t •ss•l$ b•tw••n lund• Unr•stTlctsd R•strkt•d funds funds 2025 2025 Totsl Unrestricted fund$ 2024 Restricted funds 2024 Total 2025 2024 Fund balances al 31 March 2025 are represented by.. Tangible assets Current asselsllliabiliti8sl 1,967.867 118,706 1.967.867 137,041 1.989,015 134,443 1,989,015 134,443 18.335 2,086.573 18.335 2.104,908 2.123,458 2,123.458 16 R•lat•d party transa¢tion• During the year, Mr Aizul Haque TeceNed a total of £5.800 from zakal funds which were distributed to Ihe poor and needy. hlr Amanat Ali received a lolal of £5.800 from zakat funds for Ihe Rehmal Trust for the distribution lo the poor and needy. Sadat Trusl in which Mr Syed Mumlaz Hussain is a Trustee feceived £5,800 from zakat funds for the distribution to the poor and needy. Mr M S Khan. General Secretary. recwved £5,800 Irorn zakat distribution lo Ihe pool and needy. 12-