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2024-12-31-accounts

Trustees Annual Report for the year ended 31 December 2024

Year Ending 31 December 2024

History, objectves and actvites of the Trust

The Muslim Association was established about 43 years ago to provide a place of worship for the Muslim community of Beeston. The building was purchased entirely from the donations given by the Muslim community. Both the initial donations and additional 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 supporting following types of activity:

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 identified and appointed by the remaining trustees. The chair of trustees is responsible for the induction of any new trustee, which involves awareness of the trustee's responsibilities, the governing document, administrative procedures, the history, and philosophical approach of the charity. The existing 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 matters involving the running of the Mosque. The trustees will also annually check and sign off the Child Protection and Equal Opportunities Policy. The trustees will also utilize this time 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 donations and the achievements made, including those given by individuals. During the year, the Trust has been able to continue its support for the Muslim community through various methods and resources, the continued support of the education of the Muslim Children and creating the awareness amongst Muslims in general of how they integrate within the British 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 practice their faith by encouraging them to engage with the imam and to learn and understand Arabic.

We have also recently appointed an external organization to better 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 organization. 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 negotiations with various independent partners.

The trustees will also issue tenders for the refurbishment of the facility. The tender will include of painting and decorating, retiling wudu facilities, replacing seating in wudu areas all due to general wear and tear.

We are hoping to begin the process of youth committee appointments by the end of the year. The objectives are to involve youngsters in the organisation.

Statement of trustees' responsibilities

Charity law requires the trustees to prepare financial statements for each financial year, which show a true and fair view of the state of affairs of the charity, and its financial activities for that period. In preparing those financial statements, the trustees are required to:

have been followed, subject to any departures disclosed and explained in the financial

statements; and

presume that the charity will continue in operational existence.

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 1993. 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.

Independent Examiner

The trustees intend to ask the existing accountants to undertake the independent examination of the Trust in the following year.

Approved by the trustees on 31 Oct 2025 and signed on their behalf by:

Signature:

M Butt

Mr Mohammad Arif Butt

Registered Charity Number :- 508738

THE MUSLIM ASSOCIATION OF LEEDS (11) a Charitable Incorporated organisation

FINANCIAL STATEMENTS

FOR THE YEAR END 31 December 2024

THE MUSLIM ASSOCIATION OF LEEDS (11) Masjid Ibraheem 4 Woodview Road LEEDS 01132709536 masjidibraheemleeds@gmail.com

FOR THE YEAR ENDED 31 December 2024

THE MUSLIM ASSOCIATION OF LEEDS (11) CONTENTS

STATEMENT OF FINANCIAL ACTIVITIES ............................................................................................................................................03 BALANCE SHEET .......................................................................................................................................................................................04 NOTES TO THE FINANCIAL STATEMENTS ..........................................................................................................................................05

2

THE MUSLIM ASSOCIATION OF LEEDS (11) STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 December 2024

Income and endowments from:
Donations and legacies
2
Total
Expenditure on:
Raising funds
3
Charitable activities
4
Other
6
Total
Net income/(expenditure)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Recommended categories by activity
Notes
Unrestricted funds
Total Funds 2024
Total Funds 2023
£
£
£
82,299.00 82,299.00 77,713.00
82,299.00 82,299.00 77,713.00
31,606.00 31,606.00 29,206.00
57,306.00 57,306.00 49,956.00
15,301.00 15,301.00 15,733.00
104,213.00 104,213.00 94,895.00
(21,914.00) (21,914.00) (17,182.00)
(21,914.00) (21,914.00) (17,182.00)
(7,119.00) (7,119.00) 10,063.00
(29,033.00) (29,033.00) (7,119.00)

3

FOR THE YEAR ENDED 31 December 2024

THE MUSLIM ASSOCIATION OF LEEDS (11) BALANCE SHEET

Fixed assets
Tangible assets
7
Total fixed assets
Current assets
Cash at bank and in hand
8
Total current assets
Creditors: amounts falling due within
one year
9
Net current assets/(liabilities)
Total assets less current liabilities
Creditors: amounts falling due after
one year
10
Total net assets or liabilities
Funds of the Charity
Unrestricted funds
11
Restricted income funds
11
Endowment funds
11
Revalution reserve
Total funds
Recommended categories by
activity
Notes
Unrestricted funds
Total Funds 2024
Total Funds 2023
£
£
£
726,068.00 726,068.00 741,369.00
726,068.00 726,068.00 741,369.00
37,981.00 37,981.00 44,410.00
37,981.00 37,981.00 44,410.00
990.00 990.00 538.00
36,991.00 36,991.00 43,872.00
763,059.00 763,059.00 785,241.00
14,566.00 14,566.00 14,834.00
748,493.00 748,493.00 770,407.00
(29,033.00) (29,033.00) (7,119.00)
-
-
-
-
777,526.00 777,526.00 777,526.00
748,493.00 748,493.00 770,407.00

The financial statements were approved by the Board on 27-Oct-2025 and signed on its behalf by:

Muhammad Mahroof Trustee

4

THE MUSLIM ASSOCIATION OF LEEDS (11) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2024

1 Accounting Policies

1.1 Accounting Policies

2 Income from Donations and Legacies

Analysis
Donation and gifts
Other
Unrestricted funds
Total funds 2024
Total funds 2023
£
£
£
34,652.00
34,652.00
35,969.00
47,647.00
47,647.00
41,744.00
82,299.00
82,299.00
77,713.00

3 Expenditure on Raising Funds

Analysis
Support Costs
Total funds 2024
£
31,606.00
31,606.00
29,206.00
29,206.00
Total funds 2023
£

5

THE MUSLIM ASSOCIATION OF LEEDS (11) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2024

4 Expenditure on Charitable Activities

Analysis
Bank charges
Charity management &
administartion
Donations
Printing and stationery
Support Costs
Support Costs
Analysis
Wages and salaries
Governance Costs
Accountants fees
Total funds 2024
£
61.00
25,159.00
19,460.00
-
530.00
480.00
400.00
31,606.00
57,306.00
Total funds 2024
£
62,912.00
300.00
63,212.00
58,412.00
-
300.00
58,712.00
£
60.00
29,506.00
49,956.00
Total funds 2023
£
Total funds 2023

5 Support Costs

6 Other Expenditure

Analysis
Depreciations
Unrestricted funds
Total funds 2024
Total funds 2023
£
£
£
15,301.00
15,301.00
15,733.00
15,301.00
15,301.00
15,733.00

6

THE MUSLIM ASSOCIATION OF LEEDS (11) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2024

7 Tangible Fixed Assets

7.1 Cost or valuation

At 01 January 2024
Additions
Disposals
Revaluations
Transfers
At 31 December 2024
7.2 Amortisation and impairments
At 01 January 2024
Additions
Disposals
Revaluations
Transfers
At 31 December 2024
7.3 Net book value
At 01 January 2024
At 31 December 2024
Freehold land &
Buildings
Fixtures &
Fittings
Computer
Equipment
£
£
£
930,019.00 7,639.00 8,423.00
-
-
-
-
-
-
-
-
-
-
-
-
930,019.00 7,639.00 8,423.00
Other Land &
Buildings
Other Land &
Buildings
Other Land &
Buildings
£
£
£
191,280.00 6,893.00 6,539.00
14,775.00 149.00 377.00
-
-
-
-
-
-
-
-
-
206,055.00 7,042.00 6,916.00
Other Land &
Buildings
Other Land &
Buildings
Other Land &
Buildings
£
£
£
738,739.00 746.00 1,884.00
723,964.00 597.00 1,507.00

7

THE MUSLIM ASSOCIATION OF LEEDS (11) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 December 2024

8 Cash at bank and in hand

Total funds 2024 Total funds 2023
£ £
Cash at bank and on hand 37,981.00 44,410.00
37,981.00 44,410.00
Creditors: Amounts falling due within one year
Taxation and social security Total funds 2024
£
990.00
Total funds 2023
£
538.00
990.00 538.00
Creditors: Amounts falling due after one year
Other Creditors Total funds 2024
£
14,566.00
Total funds 2023
£
14,834.00
14,566.00 14,834.00

9 Creditors: Amounts falling due within one year

10 Creditors: Amounts falling due after one year

8

THE MUSLIM ASSOCIATION OF LEEDS (11) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 December 2024

11 Charity funds

11.1 Details of material funds held and movements during the CURRENT reporting period

Fund balances Fund balances
Fund names brought Income Expenditure Transfers Gains and losses carried
forward forward
£ £ £ £ £ £
Unrestricted funds
(7,119.00) 82,299.00 (104,213.00) -
-
(29,033.00)
Total **(7,119.00) ** 82,299.00 (104,213.00) - - (29,033.00)
11.2 Details of material funds held and movements during the PREVIOUS reporting period
Fund names Fund balances
brought
Income Expenditure Transfers Gains and losses Fund balances
carried
Unrestricted funds forward
£
£ £ £ £ forward
£
10,063.00 77,713.00 (94,895.00) -
-
(7,119.00)
Total 10,063.00 77,713.00 (94,895.00) - - (7,119.00)
11.3 Transfers between funds
This Year
ansfers between funds
ear
Amount
£
Between unrestricted and restricted funds -
Between endowment and restricted funds -
Between endowment and unrestricted funds -
Last Year
Amount
£
Between unrestricted and restricted funds -
Between endowment and restricted funds -
Between endowment and unrestricted funds -

9

Independent Examiner's Report to the Trustees of The Muslim Association of Leeds

Year ended December 2024

I report to the trustees on my examination of the financial statements of Fountains Of Knowledge ('the charity') for the year ended 31 December 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Chari es Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under sec on 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions 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 examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by sec on 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Chari es (Accounts and Reports) Regulations 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 examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Haroon Latif FCCA

H Latif

Independent Examiner

21 Hyde Park Road

Leeds LS6 1PY