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2025-03-31-accounts

LIVERPOOL MUSLIM SOCIETY

Registered Charity No 503822

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31[ST] MARCH 2025

Prepared By: -

The Board of Trustees Liverpool Muslim Society 29/31 Hatherley Street Liverpool L8 2TJ

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LIVERPOOL MUSLIM SOCIETY REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025

Contents Page
Professional Advisers and Charity Information 3-4
Trustees’ Annual Report 5-12
Independent Examiner’s Report to the Trustees 13
Statement of Financial Activities 14
Summary Statement of Financial Activities 15
Balance Sheet 16
Notes Forming Part of the Financial Statements 17-21

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LIVERPOOL MUSLIM SOCIETY REFERENCE AND ADMINISTRATIVE DETAILS (1/2) FOR THE YEAR ENDED 31[ST] MARCH 2025

Professional Advisers & Charity Information

Name: Liverpool Muslim Society
Governing Document: The Society is governed by a constitution.
The Charity registration was agreed on 2nd
December 1974. The most recent revision
of the constitution took place in 2010 and
was adopted on 25th April 2010. Further
amendments were made and approved on
13th September 2014.
Registered Office: 29-31 Hatherley Street
Toxteth
Liverpool
L8 2TJ
Trustees: (See page 8)
Bankers: NatWest Bank Plc
Liverpool City Office (B) Branch
2-8 Church Street
Liverpool L1 3BG
Independent Examiner: Mohammed Arshad
Arshads Accounting & Tax Services
12 Olivetree Road
Liverpool
L15 7LL

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LIVERPOOL MUSLIM SOCIETY REFERENCE AND ADMINISTRATIVE DETAILS (2/2) FOR THE YEAR ENDED 31[ST] MARCH 2025

Legal & Administrative Details

Governing Instrument . The Liverpool Muslim Society is constituted as a registered charity in the UK and governed by a constitution.

Membership is open to interested individuals accepted into membership by the Trustees, following completion of a prescribed membership form.

Trustees. The Society's work is directed by a board of Trustees, who approve the policy for the organisation. The activities of the Society are overseen by various sub-committees and an executive team who meet as and when required and report to the Board of Trustees. The board is composed of not less than 5 nor more than 12 trustees.

Objects of the Project . The Objects are:

PUBLIC BENEFIT STATEMENT

In planning our activities, we have considered guidance from the Charity Commission to ensure we meet our public benefit requirements.

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LIVERPOOL MUSLIM SOCIETY TRUSTEES’ ANNUAL REPORT (1/8) FOR THE YEAR ENDED 31ST MARCH 2025

The Trustees are pleased to present their Annual Report and Financial Statements for the year ended 31 March 2025 .

Services Provided by the Imams

The Imams continued to deliver the weekly Jumah sermon and daily prayers throughout the year. In addition, they provided a range of pastoral and community services, including marriage and divorce services, marital counselling, and bereavement support.

Humanitarian Appeal

Al-Rahma Mosque continued to support charitable organisations delivering services to disadvantaged communities both in the UK and overseas. Collections were made for more than ten UK-registered charities , particularly during the blessed month of Ramadan and on other key occasions throughout the year.

Results for the Year

The financial results for the year are set out in the financial statements and notes that follow this report.

Reserves Policy

The Trustees maintain a policy of holding free reserves equivalent to at least two months of core expenditure . The average monthly core expenditure is estimated at approximately £25,000 , resulting in a target reserve level of £50,000 . This target has now been achieved and will serve as the baseline for future financial planning and expenditure decisions.

The Board continues to focus on maximising the Society’s income and ensuring the effective and efficient use of charitable funds. The financial position of the organisation is reviewed regularly to maintain long-term financial stability. Several new income-generation initiatives have been introduced to strengthen the Society’s fundraising mechanisms.

Risk Management

The principal risk facing the Society remains the ability to generate sufficient income to meet its ongoing operational costs. The Trustees have established procedures to mitigate this risk, including regular financial monitoring and review. The Society’s financial position and overall risk profile are assessed on a regular basis.

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LIVERPOOL MUSLIM SOCIETY TRUSTEES’ ANNUAL REPORT (2/8) FOR THE YEAR ENDED 31ST MARCH 2025

Financial Review

During the year, the Society continued to raise funds to meet its financial commitments and to support both ongoing and new projects. Active efforts were made to enhance incomegeneration activities, including improved donor engagement and the introduction of new methods for collecting donations.

These efforts enabled the Society to raise funds to modernise the Community Kitchen . In addition, donations were collected towards a new extension , supporting the continued development of the Society’s facilities.

The Future

The Board of Trustees continues to explore opportunities to increase income, reduce operating costs, and enhance the range and quality of services provided to the community, building on the work and direction established by previous Boards of Trustees.

Outlined below are key projects planned for the next financial year, some of which have already commenced:

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LIVERPOOL MUSLIM SOCIETY TRUSTEES’ ANNUAL REPORT (3/8) FOR THE YEAR ENDED 31ST MARCH 2025

The activities reflect LMS’s commitment to education, worship, social welfare, youth development, and community cohesion. Through sustained investment in people, services, and infrastructure, the Society continues to serve as a model mosque and community anchor, meeting both spiritual and social needs while safeguarding its waqf assets for future generations.

1. Education & Religious Services

Al-Rahma Madrasah

Al-Rahma Madrasah continues to play a vital role in nurturing the Islamic identity, character, and spiritual development of young Muslims. The Madrasah provides structured education in Qur’an, Islamic Studies, and Arabic across seven levels, catering for children aged 6–14 years.

Al-Rahma Tahfeedh

Established in January 2021, the Tahfeedh programme focuses on developing a deep connection with the Qur’an through memorisation and discipline.

2. Youth Development

Al-Rahma Youth Programme

The youth programme continues to empower young people through faith-centred engagement, mentorship, and personal development activities.

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LIVERPOOL MUSLIM SOCIETY TRUSTEES’ ANNUAL REPORT (4/8) FOR THE YEAR ENDED 31ST MARCH 2025

These initiatives aim to strengthen identity, confidence, and leadership among the youth.

3. Community & Welfare Services

Al-Rahma Funerals

The funeral service remains a critical support for families during times of loss, ensuring dignity, compassion, and affordability.

Community Kitchen

The Community Kitchen addresses food insecurity and social isolation while providing wider welfare support.

Matrimonial Services

Delivered daily by the mosque’s Imams, these services support individuals and families across key life stages.

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LIVERPOOL MUSLIM SOCIETY TRUSTEES’ ANNUAL REPORT (5/8) FOR THE YEAR ENDED 31ST MARCH 2025

4. Da‘wah & Outreach

Guest Speakers Programme

The mosque hosted a wide range of local, national, and international scholars , enriching the community through lectures, reminders, and major events throughout the year.

Revert Support

28 new reverts supported through guidance, education, and community integration programmes.

School Visits

5. Media & Engagement

The Society continues to strengthen communication and engagement through digital platforms.

6. Women’s Development & Activities

Women’s development remains a key pillar of Liverpool Muslim Society’s community work. Dedicated programmes and safe spaces are provided to support spiritual growth, wellbeing, education, and social connection for sisters of all ages.

Sisters’ Educational & Spiritual Programmes

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LIVERPOOL MUSLIM SOCIETY TRUSTEES’ ANNUAL REPORT (6/8) FOR THE YEAR ENDED 31ST MARCH 2025

Sisters’ Social & Wellbeing Activities

Women-Only Facilities & Services

Support & Empowerment Initiatives

Engagement & Participation

7. Vision 2035

As we move forward with our Vision for 2035, Liverpool Muslim Society is committed to strengthening and expanding its essential services, ensuring that the organisation remains a beacon of hope, support, and guidance for all. This vision represents a clear roadmap of achievable goals aimed at advancing our charitable objectives and establishing LMS as a Model Mosque for UK Muslims . It embodies a collective effort to uplift the Muslim community while serving the wider society with excellence and purpose.

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LIVERPOOL MUSLIM SOCIETY TRUSTEES’ ANNUAL REPORT (7/8) FOR THE YEAR ENDED 31ST MARCH 2025

Strategic Vision Pillars

1. Financial Sustainability & Endowment Development

LMS aims to achieve 100% self-sustainability by diversifying its investments and developing strong, income-generating waqf endowments. This will ensure long-term financial resilience, reduce reliance on donations, and safeguard the continuity of services for future generations.

2. Mosque+ Transformation: Community Hub Development

LMS will evolve beyond the traditional role of a mosque by transforming into a Mosque+ (Community Hub) through the construction of the Rosebery Cohesion Centre . This development will fulfil the charity’s vision and mission by integrating worship with education, social engagement, community services, and outreach programmes. The Mosque+ model will position LMS as a central hub for community development, addressing spiritual, educational, social, and welfare needs while enhancing the overall wellbeing of individuals and families.

3. Islamic Ethos Education & Capacity Building

LMS is committed to establishing and supporting Islamic-ethos nurseries, primary, and secondary schools that embed Islamic values alongside academic excellence. These institutions will serve as centres of excellence, offering extracurricular activities, leadership development, community service, and outreach initiatives.

Through this approach, students will develop a strong sense of identity, belonging, and purpose, equipping them to contribute positively to society while remaining grounded in their faith.

4. Da‘wah, Outreach & Communication Platforms

LMS will establish strong and sustainable Da‘wah and outreach platforms , supported by robust communication channels both online and on-ground. These platforms will amplify the message of Islam, promote understanding, and engage diverse audiences through education, dialogue, and community presence.

5. National & International Partnerships and Donor Relations

LMS will expand its national and international reach by cultivating strong donor relationships and forging strategic partnerships with a wide range of stakeholders, including local authorities, charities, educational institutions, and international organisations. These collaborations will enhance capacity, increase impact, and support the long-term sustainability of the Society’s mission.

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LIVERPOOL MUSLIM SOCIETY TRUSTEES’ ANNUAL REPORT (8/8) FOR THE YEAR ENDED 31ST MARCH 2025

BOARD OF TRUSTEES

The trustees who were elected, co-opted, resigned. retired and/or served during the year are as follows:

Dr Badr Abdullah (Chairman)

Mr Marwan Gawher (Treasurer) Dr Mohamed Mahyoub (Secretary)

Mr Shams ul Haque Khan Dr Thamir Ismail Mrs Rawan Al-Khanshali

Mr Ilyas Hamid

TRUSTEES’ RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS

The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations. Charity law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of its net incoming or outgoing resources for that period. In preparing these financial statements the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with SORP 2005. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

APPROVAL

The report was approved by the Board of Trustees and signed on its behalf on 21[st] December 2025.

Registered Office: Badr Abdullah Marwan Gawher 29/31 Hatherley Street Trustee (Chairman) Trustee (Treasurer) Liverpool L8 2TJ

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Independent Examinerfs Report To the board of trustees of Liverpool Muslim Soclety on the financlal statements for the year ended 31, March 2025. I report on the accounts of the charity for the year ended 31" March 2025, which are set out on Pages 14-21, Respertlve responsibillties of trustees and examlner The Charlty's trustees are responsible for the preparation of the accounts. The charit¢s trustees consider that an audit Is not required for this year under sectlon 144121 of the Charitles Act 2011 and that an independent examination is requlred. It is my responsibillty to: al examine the accounts under sectlon 145 of the 2011 Act b) to follow the procedures laid down In the general directlons given by the Charity Commlssion under section 14515llb) of the 2011 Act; and cl to state whether particular matters have come to my attention Basls of Independent Examiner's report My examination was carried OLrt in accordance with the general dlrections given by the Charity Commission. An examination Includes a review of the accounting records kept by the charity and a comparlson 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 requlred In an audit and consequently no opinion Is given as to whether the accounts present a "true and fair Vie￿ and the report is limited to those matters set out in the statement below: Independent Examlnerfs statement In connection with my examination, no matter has come to my attention: I I I which gives me reasonable cause to belleve that in any material respect the requirements: to keep accounting records in accordance with sertion 130 of the 2011 Act to prepare accounts which accord with the accountlng records and comply with the accounting requirements of the 2011 Act have not been met," or { 2) to which, in my oplnion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mohammad Arshad Arshads Accounting & Tax services 12 Olivetree Road Liverpool L15 7LL 21.12.2025

LIVERPOOL MUSLIM SOCIETY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2025

Note UNREST
(£)(1)
UNREST
(£)(1)
REST
(£)(2)
Total (£) Total (£)
2025 2024
INCOMING RESOURCES 570,958
570,958
-
440,445
440,445
130,513
602,302
732,815
64,096
914,917
979,013
24,832
807,917
832,749

146,264

2,564,486

2,710,750
61,903
630,749
692,652
43,294
562,266
605,560
87,092
1,947,394
Incoming resources from generated funds 2 64,096
Incoming resources from Charitable Activities 3 343,959

TOTAL INCOMING RESOURCES

408,055
RESOURCES EXPENDED
Costs of generating funds 9 24,832
Charitable activities 10 367,472
TOTAL RESOURCES EXPENDED
392,304
NET (OUTGOING)/INCOMING
RESOURCES

15,751
Balances brought forward 1,962,184
Balances carried forward 1,977,935
1 - Unrestricted fund
2-Restricted fund

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LIVERPOOL MUSLIM SOCIETY SUMMARY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2025

INCOMING RESOURCES
RESOURCES EXPENDED
TOTAL SURPLUS
2025
2024
£
£
979,013
692,652
(832,749)
(605,560)
146,264
87,092

All of the activities of the charity are classed as continuing

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LIVERPOOL MUSLIM SOCIETY BALANCE SHEET AS AT 31ST MARCH 2025

Note 2025 2024 2024
FIXED ASSETS £ £ £ £
Tangible Assets 11 2,512,929 2,512,929 2,479,142
CURRENT ASSETS
Debtors 12 13,524 12,955
Prepayments 2,366 2,241
Cash at bank and in hand 189,718 122,229
205,608 137,425
CREDITORS: amounts falling
due within one year
As per schedule 13 (7,787) (52,081)
NET CURRENT ASSETS 197,821 85,344
TOTAL ASSETS 2,710,750 2,564,486
FUNDS
Restricted 5 732,815 602,302
Unrestricted 5 1,977,935 1,962,184
TOTAL FUNDS 2,710,750 2,564,486

For the financial year ended 31st March 2025, the Society is entitled to be examined by an independent examiner. The governing instrument of the parent charity does not require an audit to be carried out and members have not asked for one. The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act. The accounts were approved by the board of trustees on 21[st] December 2025 and signed on its behalf by:

Badr Abdullah Marwan Gawher Trustee (Chairman) Trustee (Treasurer)

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LIVERPOOL MUSLIM SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025

1. ACCOUNTING POLICIES

(a) Accounting Convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP 2005) issued in March 2005 and applicable UK Accounting Standards and the Charities Act 1993.

(b) Depreciation

Depreciation is calculated to write off the cost of fixed assets, less estimated residual value, over their estimated useful economic lives on the following basis: -

Community Kitchen 10% reducing balance
Equipment, Furniture, Fixtures & Fittings 20% reducing balance
Books & Reference Materials 15% reducing balance
Hearse 20% reducing balance
Properties 2% straight line

(c) Incoming Resources

Investment income is recognized on a receivable basis.

Income from charitable activities includes donations from members, zakat and hall hire. Income from charitable activity is deferred when a payment is received in advance for the following financial period.

(d) Resources Expended

Expenditure is recognized when a liability is incurred.

(e) Fund Accounting

Funds held by the charity are either:

(e) Taxation

The Society is a registered charity and is not subject to UK corporation tax

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LIVERPOOL MUSLIM SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025

UNREST
(£)
UNREST
(£)
UNREST
(£)
UNREST
(£)
REST
(£)
Total
Funds (£)
Total
Funds (£)
Total
Funds (£)
Total
Funds (£)
2025 2024
INCOMING RESOURCES
2 Incoming resources from generated
funds
Investment Income 64,096 - 64,096 61,903

64,096
-
64,096
61,903
3 Incoming resources from
Charitable Activities
Humanitarian Appeal Fund - 74,632 74,632 55,775
Building Project Fund - 168,076 168,076 154,796
Fitrana & Zakat Fund - 62,753 62,753 23,816
Education & Daawah - 92,153 92,153 86,799
Community Kitchen 52,194 52,194 8,065
Hajj & Umra 7,550 7,550 -
General Donations 284,215 284,215 196,136
Ramadan Iftar Fund 40,641 40,641 16,703
Funeral Fund 132,703 132,703 88,659
343,959 570,958 914,917 630,749
TOTAL INCOMING
RESOURCES

408,055

570,958

979,013
692,652
4 NET INCOMING RESOURCES
The net incoming resources is
stated after charging:
2025 2024
Depreciation 107,007 93,739
5 ANALYSIS OF FUND BALANCE
BETWEEN
THE NET ASSETS UNREST
(£)
REST
(£)
Total
Funds (£)
Total
Funds (£)
2025 2024
Tangible fixed asset 1,910,627 602,302 2,512,929 2,479,142
Current asset 75,095 130,513 205,608 137,425
Current liabilities (7,787) (7,787) (52,081)
FUND BALANCE 1,977,935 732,815 2,710,750 2,564,486

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LIVERPOOL MUSLIM SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025

6 STAFF COSTS(including trustees) 2025 2024
£ £
Salaries & wages 143,485 111,559
-
The average number of employees (including trustees) employed by the charity during the year were:
The average number of employees (including trustees) employed by the charity during the year were: The average number of employees (including trustees) employed by the charity during the year were: The average number of employees (including trustees) employed by the charity during the year were: The average number of employees (including trustees) employed by the charity during the year were: The average number of employees (including trustees) employed by the charity during the year were: The average number of employees (including trustees) employed by the charity during the year were: The average number of employees (including trustees) employed by the charity during the year were: The average number of employees (including trustees) employed by the charity during the year were:
2025 2024
35 30
7 VOLUNTEERS EXPENSES
2025 2024
Volunteers Expenses 19,408 30,905
8 TRUSTEES REMUNERATIONS AND EXPENSES

8 TRUSTEES REMUNERATIONS AND EXPENSES No remuneration or reimbursement of expenses has been made or is due to be made to any of the trustees in respect of the period.

UNREST REST Total Total
(£) (£) Funds (£) Funds (£)
RESOURCES EXPENDED 2025 2024
9 Costs of generating funds
Repairs & Renewal 15,157 - 15,157 39,885
Cleaning & Sanitation 942 - 942 700
Council tax 5,575 - 5,575 128
Heating & Lighting 1,450 - 1,450 945
Insurance 1,708 - 1,708 1,636
24,832 - 24,832 43,294

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LIVERPOOL MUSLIM SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025

UNREST
(£)
REST
(£)
Total Fund (£)
2025
Total Fund (£)
2024
10 Charitable Activities
Humanitarian Appeal - 74,632 74,632 55,775
Wages and Salaries 73,474 70,011 143,485 111,559
Subscriptions 3,776 - 3,776 4,952
Volunteers'Expenses Tahfeedh - 8,208 8,208 12,464
Zakat & Sadaqa - 59,488 59,488 37,885
Volunteers'Expenses Madrassah - 7,838 7,838 15,266
Food & Serving Materials for Iftar - 57,800 57,800 24,675
Heating & Lighting 34,488 - 34,488 16,526
Repairs & Renewals 3,245 - 3,245 41,462
Professional & Legal 13,041 - 13,041 9,516
Education & Daawah - 22,190 22,190 13,235
Youth Activities 10,212 -
10,212 4,628
Printing, Stationery & Books 3,740 10,122 13,862 10,360
Insurance 5,019 - 5,019 5,090
Water Rates 3,071 - 3,071 2,569
Cleaning & Sanitation 3,000 - 3,000 1,030
Bank Service Charges 5,607 - 5,607 3,836
Sundries 7,337 - 7,337 8,101
Telephone & Internet 6,109 - 6,109 7,654
Depreciation 107,007 - 107,007 93,739
Accountancy 8,268 8,268 -
Community Kitchen 64,133 64,133 12,297
Volunteer Expenses-Kitchen 3,362 3,362 -
Eid Celebrations 9,298 - 9,298 4,842
Visitors & Volunteers refreshments 3,285 - 3,285 2,076
Funeral Services - 130,156 130,156 62,729
______ ______ ______ ______

367,472

440,445

807,917

562,266
TOTAL EXPENDED RESOURCES 392,304 440,445 832,749 605,560

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LIVERPOOL MUSLIM SOCIETY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2025

11 FIXED ASSETS Hearse FIXED ASSETS Hearse Properties Properties Properties Properties Kitchen Kitchen Kitchen Books &
Ref
Materials
Books &
Ref
Materials
Books &
Ref
Materials
Equipment
Fixtures &
Fittings
Equipment
Fixtures &
Fittings
Equipment
Fixtures &
Fittings
Equipment
Fixtures &
Fittings
Total Total Total
COSTS £ £ £ £ £ £
At 1st April 2024 25,000 2,343,668 61,392 61,362 407,382 2,898,804
Additions - 48,011 58,823 - 33,960 140,794
At 31st March 2025 25,000 2,391,679 120,215 61,362 441,342 3,039,598
DEPRECIATION
At 1St April 2024 5,000 135,196 16,639 12,404 250,423 419,662
Charge for the year 4,000 47,157 10,324 7,343 38,183 107,007

At 31st March 2024

9,000

182,353

26,963

19,747

288,606

526,669
NET BOOK VALUE
At 31st March 2025 16,000 2,209,326 93,252 41,615 152,736 2,512,929
At 31st March 2024 20,000 2,208,472 44,753 48,958 156,959 2,479,142
2025 2024
12 DEBTORS £ £
Sundry Debtors 13,524 12,955
Prepayments 2,362 2,241
15,886 15,196
2025 2024
13 CREDITORS £ £
Amount falling due within one
year
Salaries & Wages - 4,020
Sundry Creditors 2,520 33,309
Accruals 5,267 14,752
7,787 52,081
13 TAXATION
No provision for taxation has been made as the Society is a registered charity.
14 GENERAL FUND
As the Charity is an un-incorporated entity, the liabilities of trustees are unlimited.

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