## **Trustees Annual Report for the year ended 31 December 2023 Year Ending 31 December 2023** ## History, objec�ves and ac�vi�es of the Trust The Muslim Associa�on was established about 42 years ago to provide a place of worship for the Muslim community of Beeston. The building was purchased en�rely from the dona�ons given by the Muslim community. Both the ini�al dona�ons and addi�onal amounts donated since have been under terms, which allow the trustees either to retain the amounts as capital or to spend them. The Trust deed gives the trustees the power to apply the funds in such a manner as they think fit to or for the benefit of any charitable object or purpose. The trustees currently have a policy of suppor�ng following types of ac�vity: - 1 Maintaining the Mosque - 2 Promo�ng Islam amongst Muslims - 3 Providing supplementary classes for children - 4 Community Cohesion Cafe for the ladies; and - 5 Providing religious educa�on to Muslim Children ## Management and governance arrangements The trust deed provides for a minimum of three and a maximum of eight trustees. Where there is a requirement for new trustees, these would be iden�fied and appointed by the remaining trustees. The chair of trustees is responsible for the induc�on of any new trustee, which involves awareness of the trustee's responsibili�es, the governing document, administra�ve procedures, the history, and philosophical approach of the charity. The exis�ng trustees have held office for over 5 years. ## Procedures and policy The trustees normally meet once a month to consider, review and discuss any concerning or pressing ma�ers involving the running of the Mosque. The trustees will also annually check and sign off the Child Protec�on and Equal Opportuni�es Policy. The trustees will also u�lize this �me to review any feedback that has been received over the course of the previous month. The trustees have various policies in place which are communicated to all concerned. ## Achievements and performance of the Trust The trustees always seek feedback on the actual use of the dona�ons and the achievements made, including those given by individuals. During the year, the Trust has been able to con�nue its support for the Muslim community through various methods and resources, the con�nued support of the educa�on of the Muslim Children and crea�ng the awareness amongst Muslims in general of how they integrate within the Bri�sh values. The trust have throughout the previous year created classes with the imam giving lectures on core beliefs of the Islamic way of life from the Quran. The trustees have also begun classes for the elderly to develop and prac�ce their faith by encouraging them to engage with the imam and to learn and understand Arabic. We have also recently appointed an external organiza�on to be�er and improve the extracurricular classes in Islamic Studies held every evening for boys and girls. We have seen a significant improvement in discipline, behavior and punctuality since the appointment of external organiza�on. Plans The trustees have decided to develop the previous site and turn it into a rental facility which will help fund the running of the mosque. This year the mosque plan to maximize the new mosque by agreeing to open a nursery for the children between the age of 0 - 5 years old and are in advance nego�a�ons with various independent partners. The trustees will also issue tenders for the refurbishment of the facility. The tender will include of pain�ng and decora�ng, re�ling wudu facili�es, replacing sea�ng in wudu areas all due to general wear and tear. We are hoping to begin the process of youth commi�ee appointments by the end of the year. The objec�ves are to involve youngsters in the organisa�on. Statement of trustees' responsibili�es a true and fair view of the state of affairs of the charity, and its financial ac�vi�es for that period. In preparing those financial statements, the trustees are required to: - select suitable accoun�ng policies and then apply them consistently; - make judgements and es�mates that are reasonable and prudent; - state whether applicable accoun�ng standards and statements of recommended prac�ce statements; and presume that the charity will con�nue in opera�onal existence. The trustees are responsible for keeping proper accoun�ng records, which disclose with reasonable accuracy at any �me the financial posi�on of the charity and to enable them to ensure that the financial statements comply with the Chari�es Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es. ## Independent Examiner The trustees intend to ask the exis�ng accountants to undertake the independent examina�on of the Trust in the following year. Approved by the trustees on 31 Oct 2024 and signed on their behalf by: Signature: ## **Mr Mohammad Arif Bu�** Registered Charity Number :_ 508738 THE MUSLIM ASSOCIATION OF LEEDS (11) a Charitable Incorporated Organisation FINANCIAL sTATEmE￿s FOR THE YEAR END 31 December 2023 E hlUSIJM ASSOCIATION OF LEEDS (ll) 4 Woodview Road Oll32709536 FOR THE YFAR ENDED 31 Decembu 2023 STATEMENf OF FINANCIAL ACTII'ITIES.... .. BALANCE SHEET................................................................................................................................................ Tr*OTES TO THE FINA￿CIAL STATEMENrs.................................................................................................... FOR THE YFAR ENDED 31 Decembu 2023 Recommended categories b)- actij-ih" ITnrestricted funds Notes Total Funds 2023 Total Funds 2022 Income and endoiyments from: Donations and legacies 77,713.00 77.713.00 128.396_00 Total 77,713.00 77,713.00 128J96.IMI Expenditure OD: R￿S￿g funds 29.206.00 29.206.00 32.237.00 Chan"table actii-lties 49.956.00 49.956.00 70.286.00 15.733.1)0 15.733.00 15.810.00 Total 94,89£.00 94,895.00 118J33.IMI Net incomel(expenditure) (17,182.00) (17,182.00) 10,063.110 Net moi-ement in hDds (17,182.00) (17,182.00) 10,063.1)0 Reconciliation of funds: Total funds brought foni7rd 10,063.00 10,063.00 Total funds carried fonvard (7,119.00) (7,119.00) 10,063.1)0 FOR THE YFAR ENDED 31 Decembu 2023 Recommended categories b)- actij-ih" ITnrestricted funds Notes Total Funds 2023 Total Funds 2022 Fixed assets Tangible assets 741.369.00 741,369.00 757,101.00 Total fixed assets 741 J69.00 741,369.00 7S7,101.00 Current assets Cash at bank and ia hand 44,410.(K) 44.410.(M) 74.792.00 Total current 2ssets 44,410.00 44,410.00 74,792.00 Creditors". amount5 falling due i1-ith￿ one )-ear 538.(Y) 538.00 29.470.00 Net current assetsloiabilities) 43,872.00 43,872.00 45J22.00 Tot31 assets less current liabilities 78£241.00 785241.00 802,423.1)0 CreditOTS: aniounts falling due aftu one year 10 24,897.00 24,897.00 24.897.00 Tot31 Det assets or liabilities 760 J44.1)0 760,344.00 777526.1)0 Funds of the Charity Unrestricted funds 11 (7.119.00) (7,119.00) 10,063.00 Restricted income fi￿d$ 11 Endoiirnent funds 11 Rei"aluation reseTh"e 777.526.00 777.526.00 767.463.00 Total funds 770,407.1)0 770,407.00 777 526.00 The fllwicial statements M'ere approN"ed by the Board on 31-Oct-2024 and signed on its behalf by: Mr MOhamn￿d Arif Burt Chaman FOR THE YFAR ENDED 31 Decembu 2023 l Accounting Policies 1.1 Accounting Policies 1.2 Basis of preparation IJ Going concern 2 Income from Donations and Legacies ITnrestricted funds Total funds 2023 Total funds 2022 knah.sis Donation and gifts 35.969.(M) 35.969.00 80.811.00 41,744.00 41.744.00 47.585.00 77.713.(M) 77.713.00 128.396.00 3 Expenditure on Raising Funds Total fuDd5 2023 Total fund5 2022 Anah3is Adi"ertising. marketing. dwect and pubhcity" 138.00 Support Costs 29.206.00 32.099.00 29.206.00 32.237.00 FOR THE YFAR ENDED 31 Decembu 2023 4 Expenditure on Charitable Activities Tot21 funds 2023 Total funds 2022 Anah3is Bank charges 60.00 LegaL'professional fees 300.(M) Charity management & adtnmistartio 19.460.00 37.427.00 Donations 530.00 Pnnting and stationery 400.00 460.(M) Support Costs 29.i06.00 32.099.00 49.956.00 70.286.00 5 Support Costs Total ￿llas 2023 Tot21 funds 2022 Anah"sis Wages and salaries 58.412.00 64.198.00 Goi-ernance Costs Accountants fees 300.00 58,712.00 64,198.00 6 Other Expenditure ITnrestricted funds Tot21 funds 2023 Total funds 2022 Anah:sis Depreciations 15.733.00 15.733.00 15.810.00 15,733.00 15.733.00 15.810.00 FOR THE YFAR ENDED 31 Decembu 2023 7 Tangible Fixed Assets 7.1 Cost or i'aluation Freehold Land & Buildings Fixtures & Fittings Computer Equipment At 01 January 2023 Additions 930,019.00 7,639.(K) 8,423.00 'sposals Rei"aluations Transfers At 31 December 2023 930.019.00 7.639.00 8.423.00 7.2 Amortisation and impairments Freehold Land & Buildings FiX￿reS & Fittings Computer Equipment At 01 January 2023 Additions 176.204.00 6.707.00 6.069.00 15.076.00 186.00 470.00 rh"sposals Re1-ah￿tionS Transfers At 31 December 2023 191.280.00 6.893.00 6.539.00 7.3 Net book i-alue Freehold Land & Buildings Fixtures & Fittings Computer Equipment At 01 January 2023 753,815.00 932.00 2,354.00 At 31 December 2023 738.739.00 746.00 1.884.00 FOR THE YFAR ENDED 31 Decembu 2023 8 Cash at bank and in hand Tot21 funds 2023 Total funds 2022 Cash at bank and on hand 44.410.00 74.792.00 44.410.00 74.792.00 9 Creditors: Amounts falling due within one year Tot21 fuDd5 2023 Total funds 2022 Trade creditors 29.470.00 Taxation and social security 538.00 538.00 29.470.00 10 Creditors: Amounts falling due after one year Tot21 funds 2023 Total hnds 2022 Other creth.tors 24.897.00 24.897.00 24.897.00 24.897.00 FOR THE YFAR ENDED 31 Decembu 2023 11 Charity funds 11.1 Details of n)aterial funds held and moi'ements during the CURRENT reporting period Fund Fund balances brought balances carried forward forward Expenditur Fund names IDcome Transfers Gains and losses I'nrestricted nds 10.063.00 77.713.00 (94:895.00) (7.119.00) Total 10,063.00 77,713_00 (94:89i.00) (7:119_00) 11.2 Details of n)aterial funds held and moj'ements during the PREiioLfs reporting period Fund Fund balances brought balances carried fornard forward Expenditur Gains and 1055es Fund names Income Transfers ITnrestricted funds 128.396.00 (118.333.00) 10.063.00 Total 128:396.(M) (118.333.00) 10.063.00 11.3 Transfers between funds This Year Amount Bett4'een unrestricted and restricted funds BetTh"een end0￿￿￿ent and restricted funds Beth"een endo￿l￿ellt and untestricted fimds Last Year Amount Bett4'een unrestricted and restricted funds BetTh"een endo￿lLent and restricted funds BetM"een endo￿Trent and unrestricted funds ## **Independent Examiner's Report to the Trustees of The Muslim Associa�on of Leeds** ## **Year ended December 2023** Knowledge ('the charity') for the year ended 31 March 2023. ## **Responsibili�es and basis of report** in accordance with the requirements of the Chari�es Act 2011 (‘the Act’). sec�on 145 of the 2011 Act and in carrying out my examina�on I have followed all the applicable Direc�ons given by the Charity Commission under sec�on 145(5)(b) of the Act. ## **Independent examiner's statement** Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in sec�on 145 of the 2011 Act. I confirm that I am qualified to undertake the examina�on because I am a member of the Associa�on of Chartered Cer�fied Accountants, which is one of the listed bodies. in connec�on with the examina�on giving me cause to believe that in any material respect: 1. accoun�ng records were not kept in respect of the charity as required by sec�on 130 of the Act; or - and content of accounts set out in the Chari�es (Accounts and Reports) Regula�ons 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a ma�er considered as part of an independent examina�on. I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## **Haroon La�f FCCA** Independent Examiner 21 Hyde Park Road Leeds LS6 1PY