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 re￿stered 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 r￿St 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 lunr% and Kcp()rt%) Rekwlatii)ns 90118 rL,fer exP￿tItI). 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 app￿ttd 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 %r*rL'meiit i)f Fiii&lncial Ctiviriel ()n it basis de*iymed 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¢ L￿tLnr 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