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 ￿ee￿Il. 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" n￿hr of R2madh2n. Dlln[￿ the last ten dais of R8m2dh2n the centre its ￿¢nI￿ter 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 paSS￿g 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 2tte1ld￿g 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 con￿mIng 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¢)nl*nli¢)t4 ￿)d Jrt aC￿)rdanC¢
ith RecI)mm￿Je￿.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 p￿f¢[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¢p*ed, a W)1￿ c(Trnc¢m b￿]5. under rhe hi%r(TrTical o)%t c(>nTr-L*ii(>n. Thc ¢h#nn-
1% tnainl!- Llependeni iin C(>ni￿uLnl &)natÈi)ns and a Cimwucntt rhc Mviiitix ts aly)
the (If di)narx<)tL%.
Incoming resources
-411 Jnc(>fninx I¢￿()Ur￿l￿ arc. Lncluaed ]n rhe %Tar¢ll￿n[ ¢)[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% reCe￿￿ble. Grdnts where entitlement Ès not con(bti¢)tJ31 c>n deiii.err i)f a %pecific
pL'rfi)rmance br rhe charAw. are rec¢)RA￿d 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(>￿11￿1 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. E4￿ndin￿¥ ￿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 w￿ditUt￿ Ci)wii&e% th1)￿ t¢)sts kn. the JeJi%'eEr ¢>f acti￿¢1￿ and ￿rvI
Ei)r Jt% bertefiCL￿eS. It Incl￿1￿ IMIth Ciltits that can beaU￿ared ditecdr tc) SLKh aculirl￿ 3nd t(x*LN (>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 di￿r￿)rt ()Etht tnLhttts furth￿ (?f thc i)lj¢¢tiTrrs <)f
the chsnn..
Re%rrictd furtd% ate subjcctd t() T¢￿[[$￿1(￿n* <)n therr exp¢Adift]re imtM>*d bi" the d(>iYTrf ijr thD>uMth Tk ¢)f
Rn APPL￿1. It 1% rhe ￿)ll(l. lif rht &)ard (>f-I'nL%re¢% r¢) caIL.fu￿- ￿]￿11}r rhe i)f th¢)%e tund% 111
acci)rdancr UiTh IL*m¢ix¢)ns placed 4x)n thellL
Liability" to taxation
.{% a rext%tered chAnty. Ihe ()IKJni$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.%talen￿l IiE Finanaal.IctivLti¢%.
Tangible fixed assets
Tranwble fL¥ed a*%ei% arr.4tatd Jrt bkn £￿￿t Ic&s aCp￿￿1￿1)rL
Dtrtcuatli)t2 ha% bL'cn pii)iided i)A tangible fixed gssets to TAire nfEthew costs k¥% ￿tiM￿t￿ re￿dUal 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