THE ISLAMIC CENTRE (MANCHESTER) ACCOUNTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Charfty No ." 32723S
The Islamic Centre (Manchester) TABLE OF CONTENTS Page Trustees 2nd Professional Advisors Trustees Report Statement of Tnjstees. responsiblities for the accounts Independent review Statement of Finanacial Activities Balance Sheet 7-11 Notes to the lUnts
The Islamic Centre (Manchester) Page 1 TRUSTEES AND PROFESSIONAL ADVISORS TRUSTEES. Dr. Haytham Al Khaffaf Mr.Fawazi Haffar Mr. Mohammad Keir El- Khyal Mr Imad Al-salam Mr Mustafa Alkhaddar Dr Abdul-salam Bara REGISTERED OFFICE". Didsbury Mosque 271 Burton Road West Didsbury Manchester M20 2WA BANKERS". National Weslminsler Bank plc 699 Wilmslow Road Didsbury Manchester M20 6NW ACCOUNTANTS.. Zaheer & Company Chartered Certified Accountsnts 63 Kingsway Bumage Manchester M19 2LL
The Islamic Centte (Manchester) Page 2 TRUSTEES REPORT STATUS The Islimic Centre Trlanchester) is ft rwstered charin. under the chariw nurnber 3?793i. It has no tLxable actii'iues and is therefore not hable to L K t2xauon. Ii , hoNo-er. unable to reclaim NTAT on expendirures incurred. INTRODUCTION The centre proTrides its seThices for the communin. in the south of li lanchester. Facth"ties ol the cenrre are open ro the public all daTr. It caters for praiers and other comffluniti need% for the li Iublims of Ihe arca. Classes: There Are regular eeIl. swdi. circles for Me )rnen 2nd chddren. During the eeL sports aclliryties 2re organised for thc ]aih"es. Non- IL lus]tsns are welcome to gtiend 2ni- of the centers actiiryties. Public Re12tion8: The centre has Also been actii"e in basing Kiryth ht2nchesicr Cin. Counefftl 2nd Greftrer Nlaiiclicstcr P(Ihcc. LOCAI ItP hAs hts surgen. organised ar ihe ccntre -eTh- second S%turcla!- of ihe mnnth. Web Site.. 11 e hai"e deeloped our own website which prffirydcs (orMation aboui the centre. ue.com. 'Ihcre are times during the course of the Yedr en the centre is busier than nortll21.'lThese occasion¥ are hsred below.. (a) Fridav: I,ridai' 18 ihe holiest d2} of thc week lor Lllusluns and specvl pra}"ers Are olfcred xround earli. f¢fiernr)()n ot) Ihis d21-. (b) Ramadhan: 'Ihe month ol Ranudhan is ihe peni)d m.hen members OE the IL luslim communiTh' are fasting during the da!.. The t)omi81 pr21-ers are Attended kn. aFmi'e ai"erAgc numbers Ancl special pral'ers Are offered in the "eningS. Food 2nd bght refreshments are pA)iryded for the atte¥Jde¢s in the ei"eniAg ei'en" nhr of R2madh2n. Dlln[ the last ten dais of R8m2dh2n the centre its ¢nIter than usual and rherc is a special iftar lor Non Ifuslllns and netghbours.The neighbours ill be inforn]ed And Appropri2te parking meabures and secwin" is put in p]2ce to ai'oid parkn.ng problems. ( c) Eid.. Thc "d festiiThl is celebrated Thkice o"er4- i.ear bi. the IL luslim cornrnunit!. and once again the centre pliis its full role in seThryng the nced of the communin.. The first Eid is celebrated at the end of Ramadhan to Mark the paSSg ol the holi. monih 2nd the second one ib held approx]rnatel!' o and lialE months ILlter tu celebrate the end OF the annual pilgnma.ge to ixIecca, the Hajj. ()n Eid dai'8 due to the large numberb 2tte1ldg the centre for special mamujg pr2!-crs- hold more than one pra!'cr%.
The Islamic Centre (Manchester) Page 3 STATEMENf OF TRusfEES RESPONSIBILITIES C.harin- laii- requir¢¥ rhc Irusrce% rn prewAre statements 012ccounts lur each financial i"t2r. In preparing those I-anCial statements. thc trnsi¢CS arc qUired to=_ sclect suitable accounting pohaes and appl!- the con515tently make judgements and estimates that are reA50nable and pnident prepare the financial statetnents on the gojng concern basis unle5S it is in appropiate to presume thai the rrust Mqu continue to operate. The tNstees are responsible for keeplng proper accounting record5 l"ch disclose th ieabonable accuraci. at an!- tim¢ ihc financial position of the charin. and to enable thcm to ¢n8ure rliat the finAncial statements compli" V¥ith ' The ChArttF (..Iccounrs and ..ludir) Regulations 199) and 10? SORP. Trustee lohammad Keir Kh}at Da¢e:
Page 4 INDEPENDENT EXAMINERS REPORT ON THE ACCOUNTS Report to the Trustees of The Islamic Centre (Manchester) registered charty number 327235 for the accounts per year ended 30th September 2025 set out on page5 5 to 11. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER As the charity".$ trustees you are responsible for the preperats.on of the accounts., you consider that the Audit requirement of section 43 la} of the Charitie5 Aet 1993 (the act) does not apply. It is our responsibility to stale, on the basis of procedures specified in the general directrons gwen by the Charity Commissioners under section 4317llbl of the Ad. whether patticular matters have come to our attentson. 8ASIS OF INDEPENDENT EXAMINERS REPORT Our examination was carried out in accordance 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 explanab.ons from you as tnjstees conmIng 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 accounts. INDEPENDEDNT EXAMINERS STATEMENT In connection with our examinab'on, no matter has come to our attention., 111 Which gives us reasonable cause to believe that in any material resFeCt the requirements .to keep accountsng records in accordan with section 41 of the Act,. and .to prepare accounts which accord wtth the accounting records and to comply with the accountsng requirements of the Act have not been met., or 111 To which, in our opinion, attention should be dra in order to enable a proper understanding of the accounts to be reached. Si9ned'. Date.. Mr F Zaheer Zahggr & Company Chartered Certified Accountants 63 King$way Burnage Manchester M19 2LL
The Islarni¢ Centre (manchesterl Page 5 STATEMENT OF FINANCIAL ACTMTIES For the year ended 30 September 2025 Notes 2025 2024 INCOME AND EXPENDITURE INCOME AND ENDOWMENTS Reslricled Unrestricted Restncted Unreslricled Donatsons and legacies Other income 235,308 5,700 508,642 225,116 7a 241,008 733,7S8 EXPENDITURE ON '. Expenditure on charitable activities 45,368 431,664 Analysis of support costs 1111 9.834 265,439 TOTAL EXPENDITURE 55,202 697,103 NET INCOME IEXPENDITUREI 185,806 36,655 TOTAL FUNDS BROUGHT FORWARD 1,222 3,062.%8 Transfer of assets on charity incorporation 12,903,4011 TOTAL FUND CARRIED FORWARD 382,028 196,222
Islamic Centre (Manchester) Page 6 BALANCE SHEET AS AT 30TH SEPTEMBER 202S Notes 2025 2024 FIXED ASSETS Tangible Assets 75.000 75,000 CURRENT ASSETS Debtors and prepayment Cash al bank and in hand 224,823 84.005 308.828 115,028 7,094 122,122 CREDITORS .' Amounts falling due within one year 1,800 900 NET CURRENT ASSETS 307,028 121,222 TOTAL AssEfs LESS CURRENT LIABILITIES 382.028 196,222 CAPITAL AND RESERVES General funds Reslricled funds 382.028 196,222 382.028 196,222 We approve these accovnls and confim that we have made available all the infom)ation and explanations for theif prepralion Trustees Mohammad Keir Khyat Date .
The Islamic Centre ( Manchester) Page 7 NiyfES TO THE AccouTr¥rs For the )ear ended 30 September 2025 AccouKfiNG POLICIES 'Ih¢' acciiuni% hair pteparcd ()n the accn]Ai% b&%1%. UJMler the histiJliC31 Ciisl C¢)nlnli¢)t4 )d Jrt aC)rdanC¢ ith RecI)mmJe.1cC(?UnrlrtX Pra¢ncL. ?Oli'. (FLS 10? S()Rry, and acc(brilanc¢ with all appkncahle law in th¢ ¢hwin' 4 IWii(lJcii(m iTrf rey%tratii)n. except that chantr has prrpartd fin2rt(ial %taternclliN in acc(]nCe th the FILS%F. S()RP ?Oli in pf¢[CAr¢ ri) rhc ptC%ii?5 %()RP. the S()RP Th4]ich has been n()N1rh%randinx the tacr that the tant %r2ttJt%)n' rexu]atMbNs. Ihe Chwir5' (.IcoTrUrt¢S RLT(Trrt%l RrkruloU<)rt ?008 tcfci t() rhe S()RP ?(K)j. Thi% h&% been th)n¢ ty) xciird aJrr¢nt be4T pra(iJtr. Accounting convention Ihe financial %taternent% at¢ pr¢ped, a W)1 c(Trnc¢m b]5. under rhe hi%r(TrTical o)%t c(>nTr-Lii(>n. Thc ¢h#nn- 1% tnainl!- Llependeni iin C(>niuLnl &)natÈi)ns and a Cimwucntt rhc Mviiitix ts aly) the (If di)narx<)tL%. Incoming resources -411 Jnc(>fninx I¢()Url arc. Lncluaed ]n rhe %Tar¢lln[ ¢)[finanCi actiiities 'be the chatin- ]% enrirleJ tii the Inciim¢ attJ th¢ #rn(Trunt catj l)L' quannfi¢d th [4}ab1¢. Rccurd(F. Thl f<)11(NinK %T¢afic pi>bciL4 ATf appb¢J ri) ptirricular c2tcw>tir6 (>f inci)rt. l ()luntary Jnc()rne L4 receLved bF 7T of %r8rn%. th)naiiims and pfts L% induded m fi]ll Jn the %ratetnent i)f financial actiTritie% reCeble. Grdnts where entitlement Ès not con(bti¢)tJ31 c>n deiii.err i)f a %pecific pL'rfi)rmance br rhe charAw. are rec¢)RAd when the charitr becr>rnts utKonditi¢)nallY ennrled the %rnnr. Di)nAr¢d %ennce% aTL(I faalities are included at rhe Yalue ti> the 4knitywhere this can be quantified. The value (If erbtiC¥% pr(>111 b!. w)luntttT.4 has been indudd. Recognitton of liabilities and expenditure '.¥pLnJJnirL' 1% fi'Ci)bklli%L.d Iin an Accniai b.l%J% a% a lialii]itYL% in(i]trd. E4ndin¥ dl¥Jo¥. an!- 1".4T Nhich c#nni>t be full!" lec(1. and i% repiTrnL¥J a5 pan i)Fth¥ CA"tUre ii) IFhith it nJatLi. CiJ%t ()f xeneratjnx futMLs Ciwrtse ihe CiK%t% a&%i)02ted attt2cting wluntsrr In)Me and the C¥t% 41E nathnk. E<)r Eund rd]Skng PU4M>%LX Chatitabk wditUt Ci)wii&e% th1) t¢)sts kn. the JeJi%'eEr ¢>f acti¢1 and rvI Ei)r Jt% bertefiCLeS. It Incl1 IMIth Ciltits that can beaUared ditecdr tc) SLKh aculirl 3nd t(xLN (>Ean Jn(lJ[Lct nar( nL'cLxNan- ¢11 >uppiirr thenL .4ll o>%r% are alli)cared Ixtt4ren rhe wthnjte cateyin¢s 1)f Statetmjr lif finanaal iTrn # atr'4rrted r() reElecr the use ¢)f rhe res1)urce. C(lits telatlljg a pamcular xtiiin" are all1Kar dtr¢ctl!". and i)TkTh ar¢ 3pp)trii)ned (In an appi(yixai¢ ba%i
The 151&mic &otre (Manchesier) Page 8 Fund accounting LrtrL'%irictd are 3rJiknbJe fr)r %e gt ihe dir)rt ()Etht tnLhttts furth (?f thc i)lj¢¢tiTrrs <)f the chsnn.. Re%rrictd furtd% ate subjcctd t() T¢[[$1(n <)n therr exp¢Adift]re imtM>d bi" the d(>iYTrf ijr thD>uMth Tk ¢)f Rn APPL1. It 1% rhe )ll(l. lif rht &)ard (>f-I'nL%re¢% r¢) caIL.fu- ]11}r rhe i)f th¢)%e tund% 111 acci)rdancr UiTh ILm¢ix¢)ns placed 4x)n thellL Liability" to taxation .{% a rext%tered chAnty. Ihe ()IKJni$ati()n L% ) Inc( and r() th¥ cxrcnr rhar inciime an iri% atL apP{d rhe chatir2ble I}ec ¢>f the charin and fi)r ni) i)tkr putp). l-aiur_.lddd Tty 1% nijr rec¢>i-crAblL bi. Iht chaxin.. and is ihu¥f()te LndudL'd ihe t¢ieN?nt O>%ts Ln the.%talenl IiE Finanaal.IctivLti¢%. Tangible fixed assets Tranwble fL¥ed a*%ei% arr.4tatd Jrt bkn £t Ic&s aCp11)rL Dtrtcuatli)t2 ha% bL'cn pii)iided i)A tangible fixed gssets to TAire nfEthew costs k¥% tiMt redUal Yalue ¢>Yer thrjt rxptctrd f<)U<)w.- Fixture and fittings 1511.0 on writkni down i'21ue Staff Costs 2025 2024 Staff salaries and NIC 298.89) VOLUNTEERS Th¢ averag¢ numbers of employ'ees dliring the year were; Numkr Number Fund raising -{d[$tra(}ft Volunteers TRUSTEES REMUNERATION All trust¢es provide their services to the charit). fr¢¢ of charge without any remuneration.
The Islamic Centre {Manchester) Pagg 9 NOTES TO ThE ACCOUNTS For the year ended 30 september 2025 3. TANG18LE FIXED ASSETS Land and 8uildings TOTAL COST At 1 October 2024 75,000 75,000 At 30 September 2024 75,000 75,000 DEPRECIATION Al 1st October 2024 Charge for the year At 30th September 2024 NET BOOK VALUE At 30th September 2025 75,000 75,000 AI 30th September 2023 75,000 75,000 4.DEBTORS AND PREPAYMENTS 2025 2024 Other loans Loans to other charities 300 114.728 115028 224,823 224.823 S.CASH AT BANK AND IN HAND 2025 2024 Cash at bank Cash in hand 83,805 200 84,005 6.894 200 7.094 6.CREDITORS 2025 2024 Amounts falling due within one year "_ Accruals and credrtors 1.800 900 1.800 goo
The Isalmie Centre (Manchester) Page 10 NOTES TO THE ACCOUNTS for the year ended 30 september 2025 7. ANALYSIS OF INCOME AND EXPENDITURE 2025 Unrestrlcted Restricted 2024 Unrestricted Restri¢ted Total Total INCOME AND ENDOWMENTS Donations and legacies Gift aid 189,769 45,539 189.769 45,539 508.642 508,642 235.308 235.308 508,642 508,642 7- Expenditure On chaiitable aclivlties Event & Exhibition Expenses Heal& light Rent and rates Repairs and Renewals Licence fees and subscriptions Telephone & SMS messaging Pensions Admin work staff cost Wages & Salaries 46,030 15,213 4,724 41.179 46,030 15,213 4,724 41,179 366 6,392 9.985 2.685 6,200 298,890 431,664 12,091 10,071 4,985 7,054 6.167 12.091 10,071 4,985 7,054 6.167 6,392 9,985 2,685 6,200 298,890 431,664 5.000 45,368 5,000 45,368 7. ANALYSIS OF INCOME AND EXPENDITURE Icontinuedl Analysis ofsupport costs 2025 Unrestricted Restricted 2024 Unrestricted Restricted Totsl Total Accountancy & payroll cost Donations Bank Charges Streamline charges Shariah council Printing ,stalionery and books Computer & equipment maintenance Refugee support Youth & School activities Insurance Professional and legal fees Cleaning & waste disposal Onsite security Alarm and security Food,Travel & Subsislance Sundry expenses 900 900 2,364 119,722 2.321 3,442 7.834 9.987 5,154 864 6,384 6,024 48,457 10,116 5,250 5.224 31,969 327 265,439 119.722 2,321 3,442 7,834 9,987 5.154 864 6,384 6,024 48,457 10,116 5.250 5,224 31.969 327 265.439 5.341 5,341 2.749 2.749 9.834 9.834 7a-Non-Tradlng Income Rent receivable School fees Sundry Income Hall hire 114.754 106,517 2,270 1,575 225,116 114,754 1C6,517 2,270 1,575 225.116 5,700 5.700 5.700 5,700 NET INCOME IEXPENDITUREI 185,806 185,8C6 36,655 36,655 TOTAL FUNDS BROUGHT FORWARI TRANSFER OF ASSETS TOTAL FUNDS CARRIED FORWARD 196.222 1.222 3062968 -2903401 196.222 3.062,968 2,903,401 196,222 382.028 382.028
The Islamic C•ntre IManchèster} Pagg 11 NOTES TO THE ACCOUNTS for the year ended 30 September 2025 . ACCUMULATED FUNDS Unrestrictsd Funds R•stricted Funds TOTAL Balance at 1 October 2024 Nel income 196.222 185,806 196,222 185,806 Balance al 30 September 2025 382.028 382.028