THE ISLAMIC CENTRE (MANCHESTER) ACCOUNTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024 Charlty No . 327235
The Islamlc Centre (Manchester) TABLE OF CONTENTS Page Trustees and Professional Advisors Trustees Report Statement of Trustees, responsiblities for the accounts Independent review Statement of Finanacial Activities Balance Sheet 7-11 Notes to the accounts
The Islamic Centre Imanchester) Page I TRUSTEES AND PROFESSIONAL ADVISORS TRUSTEES. Dr. Haytham Al Khaffaf Mr.Fawazi Haffar Mr. Mohammad Keir El- Khyat Mr Imad Al-salam Mr Mustafa Alkhaddar Dr Abdul-salam Bara REGISTERED OFFICE. Didsbury Mosque 2718urton Road West Didsbury Manchester M20 2WA 8ANKERS'. National Westminster Bank plc 699 Wilmslow Road Didsbury Manchester M20 6NW ACCOUNTANTS. Zaheer & Company Chartered Certified Accountants 63 Kingsway Burnage Manchester M19 2LL
The Islamic Centre (Manchester) Page 2 TRUSTEES REPORT STATUS 11]e Islamic Centre (Manchester) is a restered charity under the charity number 327235. It has no taxablc activities and ts therefore not h'able to L K taxation. It 15, howei'er, unable to reclaim VAT on expenditures incutred. INTRODucfioN The centre provides its scrnryces fot the community in the south of Manchester. facilities of the centre are open to the public all day. It caters for prayers and other community needs for the Muslims of the area. Cla88e8: There Are regular weekl! btudy circlcs for men, wnmcn and children. During the week sports 2CtiI'ities are organiscd for the ladies. Nnn- Muslims are welcome to attend an}, of the centcrs activities. Public Relation8: The centre h2S 21so been active in b'asing with Manchester City Council and Cyreater Manchester Police. LA)cal Ml) has his surgery organised At the centre everi, second Saturday of the month. Web Site.. W L, have deeloped our own website which provide&+ information about the centre. Therc are times during the course of the year when the centre is busier than normal. These occasions are hsted below: (a) Friday.. Friday is the hob'est day of the week for Muslims and special prayers are offered around carly aftLrnoon on this d2y. (b j Ramadhan: "I'he month of Ramadhan is the period whcn members of the Mush'm community are fasting during the day. The normal pra}iers are attended by above average numbers 2nd special praj'er are offered iIi the cvenings. Food and ILght rcfreshments are piovided for thc attendees in thc cvLning every niglit of Ramadhan. During the last ten da}'s of Ramadhan the centre 18 opcn later than usu21 and therc is a special iftar for Non Mush'ms and nei8hbours.The neighbnurs ivill be infnm]ed And appropriate parkj'ng meAsures and security. is pur in place to avoid parking pr()blems. ( c) Eid.. The Fi id fe5tiN'al is celebrated tivice el'ery year by thc NIuslim community and once again the centre plays its full role in serving the need of the community. The rSt F.id is celebrated at thc end of Ramadhan fo mark the passing of the holy month and the second one is held apprc)ximAtel}' two and half months later t() celebrate the end of the annual pilgrimage to Nlecc2, the Hajj. On Eid days due to the large numbcrs 2ttending the centre for speclal morning prayers. we hold more than one prayers.
The Islamic Centre (Manchester) Page 3 STATEMENT OF TRUSTEES RESPONSIBILITIES Charity law requires the trustees to prepare statements of accounts for each financial year. In preparing those financial statements, the trustecs ate required to'.- select suitable accounting pohcies 2nd apply them consistently make judgements and estimates that are reasonable and prudent prep2re the financial %ratLments on the going concern basis unless it is in appropiAte to prebume that the trubt continue to operate. The trustees are responsible for keeping proper r4ccounting records wluch thsclose with reasonable accur2cy at any time the financial position of the charity and to enable them to ensure that the financi81 statement4 compl}y with I'he C.harity' (Accounts 2nd Audlt) Regulations 1995 and fRS 102 SORP. TtU8tee fohammAd l<cir Khyat Date .
Page 4 INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS Report to the Trustees of The Islamic Centre (Manchester) registered charity number 327235 for the accounts per year ended 30th September 2024 set out on pages 5 to 11. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER As the charity-,s trustees you are responsible for the preperation of the accounts., you consider that the Audit requirement of section 43 (a) of the Charities Act 1993 (the act) does not apply. It Is our responsibility vommissioners to state, on the basis of procedures specified in the general directions given by the Charity . under section 43 {7){bl of the Act, whether particular matters have come to our attention. BASIS OF INDEPENDENT EXAMINERS REPORT Our examination was carried out in accordance with the General Directions given by the Charity Commisioners. An examination includes the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the account5. INDEPENDEDNT EXAMINERS STATEMENT Ip. connection with our examination, no matter has come to our attention., (11 Which qives 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 accounting records and to comply with the accounting requirements of the Act have not been met., or (1) To which, in our opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Signed: Date.. Mr F Zaheer Zaheer & Company Chartered e•ertlfled Accountants 63 Kingsway Burnage Manchester M19 2LL
The Islamic Centre (manchester) Page 5 STATEMENT OF FINANCIAL ACTIVITIES For the year ended 30 September 2024 Notes 2024 2023 INCOME AND EXPENDITURE INCOME AND ENDOWMENTS Restricted Unrestricted Restricted Unrestricted Donations and legacies Other income 508,642 225,116 730,712 264,191 7a 733,758 994,903 EXPENDITURE ON . Expenditure on charitable activities Iiii 431,664 491,546 Analysis of support costs 265,439 222,496 TOTAL EXPENDITURE 697,103 714,042 NET INCOME (EXPENDITURE) 36,655 280,861 TOTAL FUNDS BROUGHT FORWARD 3,062,968 2,782,107 TOTAL FUND CARRIED FORWARD 3,099,623 3,062,968
Islamlc Centre (Manchester) Page 6 BALANCE SHEET AS AT 30TH SEPTEMBER 2024 Notes 2024 2023 FIXED ASSETS Tangible Assets 75,000 2,903,605 CURRENT ASSETS Debtors and prepayment Cash at bank and in hand 3,018,429 7,094 3,025,523 99,073 69,456 168,529 CREDITORS .' Amounts falling due within one year 900 9,166 NET CURRENT ASSETS 3,024,623 159,363 TOTAL ASSETS LESS CURRENT LIABILITIES 3,099,623 3,062,968 CAPITAL AND RESERVES General funds Restricted funds 3,099,623 3,062,968 3,099,623 3,062,968 We approve these accounts and confirm that we have made available all the information and explanations for their prepration Trustees Mohammad Keir Khyat Date .
The Islamic Centre ( Manchester Page 7 NOTES TO THE ACCOUNTS For the yeat ended 30 September 2024 ACCOUNTING POLICIES 'IThL' acc()vnts haipL I)L'en pr¢'p2& fL,d <)n the accruals1)a%i.4, undLr rhe hL%r()ric21 c()%r ciinventsi)n, Aiid in acc(IrdAIic¢ x.irh Rtci)mmL'nded .Icc(Junriiikk PrACtice ?01 S,, (PR% 10? %()Rl)), and in 2¢ CCI)rdAncL' wirh i¢11 ippbcal)l¢ law in the chArin % juri%dicri()ii ()f retran1)n. Lxcept tliot rhL charir). hah prepAred rhe f1113ncial 4rarement% in acciirdancL' rh rhe l.'R%.%l.' %()RP ?Ill5 in prefLr¥nce t() thv prvvii)u% 4( )RP, the.%( )RI) •011.S, which hal l)¢¢n iMrhdrawn, n()twirh%r?ndinMi rhe fact rliar rhL ¢Ntant %rArut()ri' rL'hwlati<)iiN, the l-haririeh {..l¢c(>unr% and Kcp()rt%) Rekwlatii)ns 90118 rL,fer exPtItI). t(J rhe S( )RP ?005. This b¢¢n di)nL r() acc¢)rd wirh currenr l)e%t prALtiLe. Accounting convention 'I'hL fit)dncIAI 4tArLmLllt% arl pfLpar¢d, (Jn A c()ncern l)a%ii. iindLir th¥ hisfi)ricAI cfTr4t c()nventi()n. 'IlIL cliariry. ix mAiiils' d¢pviidLnt ()11 c()nriiiuinki d(>nAtj()Ll% 14 iid as R L(InsL4uLllcL rh¢, Mp<)inhT ci>ncLr21 lJa4i% is al%() dL'pL'ndLnt i)ii thL C()nriniiiJikTr i)f d¢)ftAti(In%. Incomii)g rc8ource8 .lll iJiLi>m111kp rL41)LifLL% ¢ll'e includLd in rhL' 4tatemLnr ()f financial AcriviriL'i whLii tht cliariry, LiirirlLd ri) rh¢, inc<)mL asid rht. am()unr can l)L' 4U¢iniifi¢.d with rLA%(bn¢Trl)IL' aCCLirac}. 'I'hc, f<)Il<)winK %pLcific pi Ilicie4 are appttd rii PArriculAr catL'ki()rie% (If inci)me. '(>liintan- inc(>mL' li rici4ivLd l)I' wai T)f kFraiir%, d()nllrii)ns and And 1% includ¢d iii full iii thL srarL'ment ()f fiiiancitil ALtiK'ItlL% wh¥n rLCLiN:Il)le, ( IrAiir% wlierL LlirirlLmL'nr Ji()t c()nairiiiiial ()n rhL. d¢hvLn' (>f a %p¢cific perfiirmancv l)!- thL charity, ar¢ teci)kTni%¢d whL'n tlie Lhariry l)LC(Imes unc(>nditi()nall!' LnrirlL.d t() the bTfl¢ nr. D<)IiArLd 4Ln'icLI aiid fRcilitiLS xfL includLd At thL iThIuL f() th¢ ch.arin' IvhLr¢ thi4 cxn bL 4uantifivd. 'L'h¢ VdiluL ()f 4ervicLs pri)IFidLd b). i'<)lunrLLrs h15 11(>t l)eLn iticliidld, Recognition of liabilities and expenditure E,'xpL'nditutL 1% rLc<)ktrnihL.d i)n aii Ac¢rLljLI I)241% h#l)ilir%' 14 inthirrvd. I'..xpL'naitLire incli7dL any l',41. wknch Ckltini)t l)L Fulli. rec()i'¢rLd, llna 1% rep()rrL,d part ()f rliv LxpenditurL F(? Ivhicli It rLllirLs. C(INt% i?EyiLllLraun% Fund% e(>mprisL' thL c(?%tS AS81)Clated ryth atrr8Lrin&T vi)ILinr84' inc()me xnd rhe c().%t4 (?f tradin f(Ir funa raisink purp(i¥¥%. (-hanralilL' Lxp¢nth"ture iTimprises thi>4v ci)srs incurrLd l)!, rhl ch2rin' in rhe dLliv¢n' T)f it% acrivitlL% and %LnrlCL4 fi)r ir% l)vn¢fiL12fiL.4. It iiicludL% l)<)Ih ciist4 thar can bL All()cat¢d airL'Ltli t() %uch acuiFitie% and th()SL C(1Sts 1)f an indirecr ndrurL nece%sa4 ti) %upp()rt them. -4ll ci)%f% are all()cRted b¢Nyeen the expenditurr carekTr()fiL% ()f %rrL'meiit i)f Fiii&lncial Ctiviriel ()n it basis deiymed t(Tr reflect rhe u%e ¢)f rhe resiiurce. C¢)%f% ielArinkr t() a parricular acttvin, are 2ll()cAted dirL'ctl!- and ()rh¢rs at¢ app()rti¥)ned (In An appr()pri#te ba41%.
The Islamic Centre (Manchester) Page 8 Fund accounting Unr¢%tricted Flind4 Are 14 v%ilablL, flir ule at thc thscrLti()n ()f rhe trusfL'L'% it] furtherance i)f the neral ()bjectiv¢4 ()f tIIL ch&riN'. Re¥rricred fund% are %ubjected t() re%tricri(In4 1)n thekr expenditure imp¢)4ed b} rhe d()niir ()t thri>uEh rhL rLmi% ()E an appe2¢ l. It 14 the p()iJa' i)F rhl Ili)ard i)F'l'ru4ree4 tfl LAfLfiill!' mi)iiiri)r rhc apphcati()n i)f th()%e Funds 111 acc(Irdance Hryrh rhe re%tricrii)ns pla¢Ld up()n them. Liability to taxation -.K% A reMri%tLrL.d chariry,, rhL (JrMtrani%¢lri¢)Ji 14 ¢xernpt fr<)m inc(Ime And tax ri) th¢ LtLnr thar ir% inc()me ryin% ar¢. dppbLd tiiivArd% the chArital)l¢' i)bjL'Cts i>f tht cli14 tity- .'li)Ll fi)r iii> ()ther purp()sL, K'aliiL, ..KddLd'l'ax 14 n()r reci)I'Lr<ibl¢ bi. rli¢ cliarirt., Aiia 1.% tlILrLliirL il)cludcd ili thL fLILN'Aiir ii)st% in rh¢ %tAtLmeiir ()f I'111i< lic11 .Ictii'iri¢s. Tangible fixed assets TrillikJil)IL fixLd 14 arL' %t2¢ f¢LI ili rhe l)AIAIICL %heLfii t c()%1 ILS5 LILpfLLiAtii)n. r)LprcLIAlI()ii lid% l)rLii pr()i'ided lin t2d JikJil)IL fixLd ¢l%%Lts t() wirL l)ff thLir ci)%t% IL'li% L'4timarL.d re%idu¢il I'alu¢ (}IrLr rhLif LNpLcfLd ii%Lful lJ%'¢s AS ffill(Iiv'.- Fixture and fittings l j<)/y on ivrittcn down i'21ue Staff Costs 2024 2023 Siaff salaries and NIC 298,890 330,416 VOLUNTEERS The average numbers of einployees during the year were; Numb¢r Numbcr Fund raising -Idmini%rrari<)n Vi)lunlecrs TRUSTEES REMUNERATION All trustees provide their services to ihe cliarity free of charge without any remuneration.
The Islamic Centre (Manchesterl Page 9 NOTES TO THE ACCOUNTS For the year ended 30 september 2024 3. TANGIBLE FIXED ASSETS Fixtures and Flttings Land and Buildings TOTAL COST At 1 October 2023 2,845,002 226,164 3,071,166 Additions 69,800 4,995 74,795 Disposal (2,839,802) 1231,159} 13,070,961) .At 30 September 2024 75,000 75,000 DEPRECIATION At 1 st October 2023 Charge for the year Disposal 167,561 9,538 167,561 9,538 1177,099) (177,099) At 30th September 2022 NET BOOK VALUE At 30th September 2024 75,000 75,000 At 30th September 2023 2,845,002 58,603 2,903,605 4.DEBTORS AND PREPAYMENTS 2024 2023 Other Debtors Trustees account Other loans Loans to other charities 175 2903401 300 114,728 3,018,429 98,898 99,073 5.CASH AT BANK AND IN HAND 2024 2023 Cash at bank Cash in hand 6,894 200 7,094 69,256 200 69,456 6.CREDITORS 2024 2023 Amounts falling due within one year :. Other taxes & social security costs Accruals and creditors Other creditors 7,149 900 1,117 goo 900 9,166
The Isalmic Centre (Manchester) Page 10 NOTES TO THE ACCOUNTS for the year ended 30 september 2024 7. ANALYSIS OF INCOME AND EXPENDITURE 2024 Unrestricted Restricted 2023 Restrlcted Total Unrestricted Total INCOME AND ENDOWMENTS Donations and legacies Gift aid 508,642 508,642 679,880 50,832 679,880 50,832 508,642 508,642 730,712 730,712 7- Expenditure On charltable actlvitles Advertising Event & Exhibition Expenses Heat& light Rent and rates Website design Repairs and Renewals Licence fees and subscriptions Telephone & SMS messaging Pensions Admin wo". k Staff cost Wages & Salaries 46,030 15,213 4,724 46,030 15,213 4,724 31,357 26,761 1,696 5,279 71,558 1,411 8,936 10,798 31,357 26,761 1,696 5,279 71,558 1,411 8,936 10,798 41,179 366 6,392 9,985 2,685 6,200 298,890 431,664 41,179 366 6,392 9,985 2.685 6,200 298,890 431,664 3,334 330,416 491546 3,334 330,416 491,546 7. ANALYSIS OF INCOME AND EXPENDITURE (contlnued) Analysls of 8UPPOrt cost8 2024 Unre8trlcted Restricted 2023 Unrestr5cted Restricted Total Total Accountancy & payroll cost Donations Bank Charges Streamline charges Shariah council Printing ,stationery and books Computer & equipment maintenance Refugee support Youth & School activities Insurance Professional and legal fees Cleaning & waste disposal Health and safety Onsite security Alarm and security Food,Travel & Subsistance Training Sundry expenses Depreciation 2,364 119,722 2,321 3,442 7,834 9,987 5,154 864 6,384 6,024 48,457 10,116 2,364 119,722 2,321 3,442 7,834 9,987 5,154 864 6.384 6,024 48,457 10,116 3,715 79,981 1,856 3,666 9,935 10,469 5,154 3,715 79,981 1,856 3,666 9,935 10,469 5,154 13,984 6,471 21,594 12,497 870 6,340 2,485 31,863 1,153 121 10,342 222,496 13,984 6,471 21,594 12,497 870 6,340 2,485 31,863 1,153 121 10,342 222,496 5,250 5,224 31,969 5,250 5,224 31,969 327 327 265,439 265,439 7a-Non-Trading Income Rent receivable School fees Sundry Income Hall hire 114,754 106,517 2,270 1,575 225,116 114,754 106,517 2,270 1,575 225,116 135,936 123,830 3,575 850 264,191 135,936 123,830 3,575 850 264,191 NET INCOME (EXPENDITURE) 36,655 36,655 280,861 280,861 TOTAL FUNDS BROUGHT FORWARI 3,062,968 TOTAL FUNDS CARRIED FORWARD 3,099,623 3,062,968 3,099,623 2782107 2,782,107 3,062,968 3,062,968
Tho Islamic Centre (Manchester Page 11 NOTES TO THE ACCOUNTS for the year ended 30 September 2024 8. ACCUMULATED FUNDS Unrestricted Funds Restricted Funds TOTAL Balance at 1 October 2023 Net income 3,062,968 36,655 3,062,968 36,655 Balance at 30 September 2023 3,099,623 3,099,623