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" Organ￿ed at the centre ei-err second Saturda}. of the month.
Web Site.. l¥ e h2i'e deeloped our own website which pr01y￿e$ 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 meMb￿S ol the IL lus15m communitt. are
fa5tllig dllr￿g 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 ne￿￿bOurS ￿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
appr￿late 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 p￿PeratIon 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 Consequen￿Y 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
AnalYs￿S 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(l*nc¢
KLrh Rcc(IMtn¢ndrd.Icc(x￿ttn% PrACtice 1th15'. 10? %()RPI. 2nd m aco>rdan¢e wirh all applicable L9w in
th¢ chaiit> % jurL%d￿tt￿)tt ()[resistr£tii)￿ eEcept ihar the Ch￿tr has prepated th¢. fio¥ncd Staten￿ts 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$t3rt￿Ln¥ iht facr rhar the LYt3nt %tsturun" reguJarii)ns. the Charities I-l￿￿un[S an41 Rep()rts) Regu]ation5
?(K>8 tefer expbod} In the S()RP A? M)). Thiq kn Ixen (knie r¢) acco￿ cufftnr besr pr*ctice.
Accountitig convention
The ￿t¥rement% are prqTrgred. ()n a wTriTIxc¢>rtcem basis. under rhe hi*i(?tical u)st c(Jnventiiin. Tht charity
Ls mainl%. dependent i)n c(>ntinuJNg Ll(m#ti()tts and as rhc y)Jn%concern ba￿% 15 ah(> d￿enden[ ¢>n
rhe c()ntsAuJn¥ ()f d<)llAtii)Tr%.
Incoming tt8ources
..lll inci)Mi￿￿ res(11]rcc5 are Incl￿¢￿ in the %t2tement financial ocri%Yir6 the ch￿$￿. i% ¢ntit]ed to the
incc)tne and the atwurtr can be 4uantified ￿7th accurAL?". The *prufic ￿h"CLU are applid to
p￿1[u1a[ car¢K()fJ¢% ¢)f irtci)rne.
'()lunrATr incim)¢ is received b!" Tnyc)f th)n*iiJns and ￿ Ind￿ irt 6JU ￿ thc $tstemctkt OE
fmartcjal actiiryties when receiobSe. Gtartts where entit]etMIT is fxjt co1￿1￿{)￿￿1 rht dthi'eEr i)f a speafic
perfornisnce b}" the dwjty". *t¢ L¥c[W￿ed when the beu)mcs unclmdiu()n￿i entitieil t(Tr the wt.
D<)nated 4ervices and E2cditte% are Ancluded ot the to the ¢h*riry 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 RI￿n￿"t￿re 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 &[nr￿Sed 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 t￿￿0￿
.{% 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.4C￿iTA¥1.
Tangibk fixed assets
Tt￿n￿ble fix￿ a55ers Are stsrcd In the bA]ance sheetat o)st Itss depreaati()tL
DcpTffiaL()n br¢n pn)iryded (>n ran￿ble 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
Fit*ngs
Land and
Buildings
TOTAL
COST
At 1 Octot*r 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
R￿trIcted
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