THE ISLAMIC CENTRE (MANCHESTER) ACCOUIUS FOR THE YEAR ENDED 30TH SEPTEMBER 2023 Charity No . 327235
The lslamlc Centre (Manchester} TABLE OF CONTENTS Pag• Trustees and Professional Advisors Trustees Report Statement of Trustees. responsiblitEs for the accounts Independent review Statement of Finanacial Activities Balance Sheet 7-11 Notes lo the accounts
The Islamlc Centre (Manchgster) P•g• 1 TRUSTEES AND PROFESSIONAL ADVISORS TRUSTEES.. Dr. Haylham Al Khaffaf Mr.Fawazi Haffar Mr. Mohammad Keir El- Khyat Mf Imad A-salam Mr Mustafa Alkhaddar Dr Abdul-salam Bara REGISTERED OFFICE.. Didsbury Mosque 271 Burton Road Wesl Didsbury Manchesler M20 2WA BANKERS. National Westminster Bank plc 699 Wilmslow Road Didsbury Manchester M20 6NW ACCOUNTANTS.. Zaheer & Company Chartered Certified Accountants 63 Kingsway Bumage Manchester M19 2LL
The Islamic Centte {Manche8ter) P4e2 TRUSTEES REPORT STATUS The Is12mic C.entre INt2nchesier) is a registered charin. under the charitv number 327?3). It has no taxable activities and 15 therefore not ij.able ro L'k taxauon. It is, hoNNei"er. un2ble to reclaim V.4T on expen&"tures incurred. INfRODucfioN The centre provides its seryices for thc communiti in th¢ south of N12nchcstcr. F2(iliucs of th¢ centre are open to the public all da). It caters for pr21ers and other communiry nccds for the Muslllns of the area. Classes: Thcre are regular weekl)" srudi. cirdes for meo worncn and children. During the week 5POrts acuiTrues are organiscd for the ladies. Non- bluslims are wdcome io aitend 2ni' of the centeis 2ctiiryties. Public Relations: The centre has also been acui"c in liasing il12nchester Citi. Counci] and Greater i lanche5ter l)olice. Local ilfP has kn"s surgers" Organed at the centre ei-err second Saturda}. of the month. Web Site.. l¥ e h2i'e deeloped our own website which pr01ye$ infomution about the centre. sbu mo ue.com. IheEe are times during the couEsc of the )'edr when the ccntrc is busier than nonnaL These occasion5 are bsted below. () Friday: Friday is the hohest da)" of the wcek forL I lus]ims and special pra}ers are offered around earl} afternoon on this dxy. (b) Ramadhan: The month of Ramadhan is the perii)d hen meMbS ol the IL lus15m communitt. are fa5tllig dllrg the dai". The nomul prai.ers are attended kn. alK)S-e 25-erage numbers and special prai'ers are offered IA the '¢nings. Food 2nd bght r¢Er¢shmcnts ate proiided for the attendees in the et'¢ning every night of Ramadhan. During the last ien days of Ramadhan the centre is open later than usuaL and there is a special ift for Non lushrns and neLghbours.The nebOurS ryll be inforrned and appropiiate parking measures and becutiti is pui in p]ace 10 as'oid Parkll problems. ( c) Eid.. 'The EL"d festiv21 is celebrated 'ery }ear . the Jlusiirn cornmunitF and once again the centre pla}"5 Its fijll role in seThryng the need of the cornmunin.. The first EÈd is celebrated 2r the end of R2madhan to mark the passing of the hull. munth and the stcond one is held approximateli, two 2nd half rnonths later to celebrate the end of the annual pdgrllngge to Ilecc4 the Haji. On Eid days due to the large nurnbers attendmg the ccntrc for specE21 mornll¥ pral'ers; hold more than one prajers.
The Islamic Centre (Manchester) Page 3 STATEMENf OF TRu¥fEES RESPONSIBILITIES (-harits. law requires the trustees io prepare st21ements of accounts for eAch financial }ear. In preparing those fin2nciai staternents. the trusiees are required ro:_ select swt2ble accounting pohcies and #ppli. them consisrendy make judgements and tstirn2tes that are reasonable and prudent prepare the finanaai statements on the gomg concem basis unless it is in apprlate to presume that the t$t continu¢ to operate. The trustees are responsible for kecpmg proper accouniing records th.ch disclosc 1th reasonable accuracy at an! tirne the lthanaal POSAtion of the chan"ti' and to enable them to ensure thr the financial statemenis compli, ' The Charits" (Accounts and Audit) Regulations 199) and 102 SORP. Trustee Ioh2mrnad Kew Fthigt Date:
Page 4 INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS Report to the TTuslees of The Islamic Centre {Man¢hesler) registered charity numter 327235 for the accounts per year ended 30th September 2023 set out on pages 5 to 11. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER A5 the charity',s ITuslees you are responsible for the pPeratIon of the accounts., you consider that the Audit requirement of section 43 {al of the Charibes Act 1993 (the act) does not apply. It is our responsibility to slate, on the basis of proce(Jures Specified in the general directions given by the Charity Commissioners under section 4317llbl of the Act, whether particular matters have come to our attention. BASIS OF INDEPENDENT EXAMINERS REPORT Our examination was carried oul in accordance the Genefal Directions given by the Charity Commisioners. An examination includes the aecounts.rkg records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideratson of any unusual items or disclosures in the accounts and seeking explanation5 from you as trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and ConsequenY we do not express an audit OPillK¢n on the view gNen by the accounts. INDEPENDEDNT EXAMINERS STATEPAENT In connection with our examination, no matter has come to our attention., 11} Which gives us reasonable cause to believe that in any material respect the requirements .to keep accounting records in accordance with section 41 of the Act., and .to prepare accounts which accord with the accounts'ng records and to compty wrth the accounting requirements of the Act have not been met," or {11 To which, in our opinion. attention shoukj be drawn in order to enable a proper understanding of the accounts lo be reached. Signed. Date". Mr F Zaheer Zaheer& Company Chartered Certtfied Accountants 63 Kingsway Burnage Man¢hest•r M19 2LL
The16laml¢ Centre Imanchester) Page 5 STATEMENT OF FINANCIAL ACTWMES For the year ended 30 September 2023 2023 2022 INCOME AND EXPENDITURE INCOME AND ENDOWMENTS Restn"cted Unrestn'cted Restricted Unrestricted Don?b'ons and legacies Other income 730,712 264. 191 476.224 146,391 7a 994,903 622.615 EXPENDITURE ON '. Expenditure on charrtable ath"vities 491,546 548,840 AnalYsS of support costs 1111 222,496 194,951 TOTAL EXPENDITURE 714,042 743,791 NET INCOME (EXPENDITURE) 280,861 1121,1761 TOTAL FUNDS BROUGHT FORWARD 2.782,107 2,903,283 TOTAL FUND CARRIED FORWARD 3,062.968 2,782,107
Islami¢ Centre {Manch•ster) Page 6 BALANCE SHEET AS AT 30TH SEPTEMBER 2023 Notes 2023 2022 FIXED ASSETS Tangible Assets 2.903,605 2.576,396 CURRENT ASSETS Debtors and prepayment Cash at bank and in hand 99,073 69,456 168.529 83,813 130,748 214,561 CREDITORS .' Amounts falling due wthin one year 9,166 8,850 NET CURRENT ASSETS 159,363 205,711 TOTAL ASSETS LESS CURRENT LIABILITIES 3,C62,968 2.782,107 CAPITAL AND RESERVES General funds Restricted funds 3.(2,968 2.782.107 3.LX%2.968 2,782,107 We approve these accounts and confimi that we have made available all the infomiation and explanations for their prepration Trustee8 Mohammad Keir Khyat Dato .
The Islamic Centre ( Manchester) Page 7 NOTES TOTHE AccouTrrrs For the year ended 30 September 2023 ACCOUNfiNG POLICIES The acc()unrb have bLrn prcpata ()n the accnds basis. under thc hisr¢)xic3J cil%1 U)nYetits(In, and in xcc(>r(lnc¢ KLrh Rcc(IMtn¢ndrd.Icc(xttn% PrACtice 1th15'. 10? %()RPI. 2nd m aco>rdan¢e wirh all applicable L9w in th¢ chaiit> % jurL%dtt)tt ()[resistr£tii) eEcept ihar the Chtr has prepated th¢. fio¥ncd Statents in acct)t(lance with the FLk%E %()RP 2015 tn preferert¢t t() the presryous %()RP. rhe.}Rp ?(M)i. thich kn be¥n Ntithdr2wt4 A(>t[h$t3rtLn¥ iht facr rhar the LYt3nt %tsturun" reguJarii)ns. the Charities I-lun[S an41 Rep()rts) Regu]ation5 ?(K>8 tefer expbod} In the S()RP A? M)). Thiq kn Ixen (knie r¢) acco cufftnr besr prctice. Accountitig convention The t¥rement% are prqTrgred. ()n a wTriTIxc¢>rtcem basis. under rhe hii(?tical u)st c(Jnventiiin. Tht charity Ls mainl%. dependent i)n c(>ntinuJNg Ll(m#ti()tts and as rhc y)Jn%concern ba% 15 ah(> denden[ ¢>n rhe c()ntsAuJn¥ ()f d<)llAtii)Tr%. Incoming tt8ources ..lll inci)Mi res(11]rcc5 are Incl¢ in the %t2tement financial ocri%Yir6 the ch$. i% ¢ntit]ed to the incc)tne and the atwurtr can be 4uantified 7th accurAL?". The prufic h"CLU are applid to p1[u1a[ car¢K()fJ¢% ¢)f irtci)rne. '()lunrATr incim)¢ is received b!" Tnyc)f th)niiJns and Ind irt 6JU thc $tstemctkt OE fmartcjal actiiryties when receiobSe. Gtartts where entit]etMIT is fxjt co11{)1 rht dthi'eEr i)f a speafic perfornisnce b}" the dwjty". t¢ L¥c[Wed when the beu)mcs unclmdiu()ni entitieil t(Tr the wt. D<)nated 4ervices and E2cditte% are Ancluded ot the to the ¢hriry Wh thi% 4wiiified. The vgjue i)f enryces prnvidcd bF V(?lunte¥Th h% n(Jt been Jncluded. Recognition of liabilities aDd expenditure ExpLnLiirutr Js r¢ci)xniied <)A an accrual ba%L 4% a babilitF ts RIn"tre any I'.IT whxch nnrjt be full}. tec4)vercd. aJMI i% wed &8 part of thc cTtxxth"ttJte to whith ir r¢Lates. C()srs (>f KtsierAtJng fillLd5 COtnpn5e the o)sts assiKLAted with atts£wvolunrarF incon% ond the ¢(ists nf trail£ for fimd rALbJAgP4UPJSeS. r.h4ritable expen(btute o)mprise.% ¢hns¢ ciists br ihe charity the "verY of its a(rriii and s¢rvices f()r its benelicjanes. It incluJ¢s iM>rh cn%ts that can be alloc4t¢d directr ru S acti%ities 9nd cnsts r)lan Indjrect naLUte necessary ts) $UPPI)rt thellL -.ul o)st% ate aU(Kated be.ecA the Lxpendinue Care%leS vf %ttEti))¢nt i)f financi #rti%itie4 C)n a basi5 d¢bi8ned to reflect rhe Ube ()f tht re)urce C()str RJ#tynx 2 P2rnculaT athiin" are 3llncared dirtali . AtMI c)thet* are app(?rti()rted an appri)piiarv basis.
The Islamic Centre (Manchester) Page 8 Fund accounting LrtrL'%rncted funds are available for at the discEthm nf the rnLsrets in fuNheratKc i)f theReneEal abjynsvu ()f rhe ckniry. Re4ttiCted fimd% atr Su¢CtCd t¢) re5tDCtii)n% i)n thew expLth"rnte &[nrSed kn. the doni)r th)UKh the tem)S T)f an appeal. It L4 the tM>licY f)f rhc &)atd (>f Tnjstees r¢) catvfullr mi)niT()I rhe apphcau(>n oTrf thnse fiJn(L% Jn ¥¢nrdance Thith the resttiCU(?n5 p]aced thellL Liability to t0 .{% a re%i%t¢Ted charin.. rhc utg3nisxtii)n is exempt fnm) incutne and rax ru the extent rhat ir5 incnme 2nd in% arc applLed rhe ch2tirabk (Trbjects ¢)f rh¢ dwin. and fibr n(Tr utheE P}se. l-a]ue.1dded'l' is n()r rec()verable bl" rhe cl)tiity. and Js th¢Trf<)te Ind In the teleFant C¢)srs In the Staterntnt (>f Flnancd.4CiTA¥1. Tangibk fixed assets Ttnble fix a55ers Are stsrcd In the bA]ance sheetat o)st Itss depreaati()tL DcpTffiaL()n br¢n pn)iryded (>n ranble f¢{1 *%sets tv wite (Jff ihetr custs less L%tima¢ed residual vallle (>vtt thejr Lxprrcd ustful livri a5 f(Trll(Iw-.- Fixture and fittings 15fy/0 on wrirten down value Sts(f Costs 2023 2022 Staff salaries and NIC 3JO.416 VOLUNTEF.RS The average numbers of employees during the year were; Nurnbcr Fund raising .4(Imintstration 32 33 VolunieeJ3 TRUSTEES REMUNERATION All trustees provide iheir services to th¢ charity free of charge without any remuneration.
The Islamic Centre (Manchester) Page 9 NOTES TO THE ACCOUNTS For the year ended 30 sèptgmber 2023 3. TANGIBLE FIXED ASSETS Flxtures and Fitngs Land and Buildings TOTAL COST At 1 Octotr 2022 2,516,604 217,011 2,733,615 Additions 328,398 9,153 337,551 At 30 September 2023 2,845.002 226,164 3,071,166 DEPRECIATSON Al 1st October 2022 Charge for the year 157.219 10.342 157,219 10,342 At 30th September 2022 167,561 167,561 NET BOOK VALUE At 30th September 2023 2,845.002 58,603 2,903,605 At 30th September 2022 2.516,604 59,792 2,576,396 4.DEBTORS AND PREPAYMENTS 2023 2022 Other Debtors Loans to other charities 175 98,898 99,073 175 83,638 83,813 S.CASH AT BANK AND IN HAND 2023 2022 Cash at bank Cash in hand 69,256 200 69,456 130.548 200 130,748 6.CREDITORS 2023 2022 Amounts falling due wthin one year :_ Other taxes & social secunty Costs Accruals and credrtors Other creditors 7,149 900 1,117 7,653 900 297 9.166 8,850
The Isalmic Centro {Man¢hesterl Page 10 NOTES TO THE ACCOUNTS for the year ended 30 september 2023 7. ANALYSIS OF INCOME AND EXPENDITURE 2023 Unrestricted Re$tri¢ted 2022 Unrostricted Restricted Total Total INCOME AND ENDOWMENTS Donations and legacies Gift aid 679.880 50,832 679,880 50.832 470.179 6,045 470,179 6,045 476,224 730.712 730.712 476,224 7- Expendlture On charitable activities Advertising Event & Exhibition Expenses Heat& light Rent and rates Website design Repairs and Renewals Licence fees and subscripts'ons Telephone & SMS messaging Pensions Staff cost Wages & Salaries 975 36,600 39,184 1,679 975 36,600 39.184 1,679 31,356 26.761 1,6 5,279 71,558 1,411 8.936 10,798 3,334 330,416 491,546 31.356 26.761 1,696 5,279 71,558 1.411 8.936 10,798 3.334 330,416 491,546 120,790 2,372 3,4 9,143 3,037 331,564 548,840 120,790 2.372 3.496 9.143 3.037 331.564 548,840 7. ANALYSIS OF INCOME AND EXPENDITURE (¢ontinuedl Analysls of support costs 2023 Unrostricted Rgstricted 2022 Unrestrlcted Restrfcted Total Total Accountancy & payroll cost Donations Bank Charges Streamline charges Shariah counci1 Printing ,stalionery and books Computer & equiprnenl maintenance Winter club Youth & School acts'vilies Insurance Professional and legal fees Cleaning & waste disposal Health and safety Onsite security Alarm and security Food,Travel & Subsistance Training Sundry expenses Depreciation 3.715 79,981 1.856 3,715 79,981 1,856 3.339 38,819 2,166 5,522 9,805 14.266 5,698 1,667 12,812 5.863 39,509 11,341 650 1,851 13,526 17,170 15 380 10,552 194,951 3.339 38,819 2,166 5,522 9,805 14,266 5,698 1,667 12,812 5,863 39,509 11,341 650 1,851 13,526 17,170 15 380 10,552 194,951 9.935 10,469 5,154 9,935 10,469 5,154 13,984 6,471 21,594 12,497 870 6.340 2,485 31,863 1.153 120 10.342 222,496 13.984 6,471 21,594 12,497 870 6,340 2,485 31.863 1.153 120 10,342 222,496 7a-Non-Trading Incorno Rent receivable MCC grant School fees Sundry Income JRS Grant Hall hire 135,936 135,936 114.508 3,929 21.255 3.639 114,508 3,929 21,255 3,639 123,830 3,575 123,830 3,575 850 264,191 850 264,191 3,(0 146,391 3,060 146,391 NET INCOME IEXPENDITUREI 280,861 280.861 121,176 121,178 TOTAL FUNDS BROUGHT FORWARI 2.903,283 TOTAL FUNDS CARRIED FORWARD 3,184,144 2,903.283 3,184.144 2890057 2,903,283 2,782,107 2,768.881
The Islamic Centre {Manchesler) Pag• 11 NOTES TO ThE ACCOUNTS for the year ended 30 Sèptomber 2023 . ACCUMULATED FUNDS Unrwtricted Funds RtrIcted Funds TOTAL Balance at 1 O¢tober 2022 Nel income 2,782.107 280,861 2.782,107 280,861 Balance at 30 September 2023 3,(2,968 3,062,968