NUNEATON MUSLIM SOCIETY (CHARITY REGISTRATION NUMBER: 514390) REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023
NUNEATON MUSLIM SOCIETY CONTENTS Page Administrative Derails of the Chariry Report of the Trustees 3to5 Independent Examiners Report to the Trustee Statement of Financial Activities - Masjid and Madrasah 7t08 Ststement of Financial Attivities - Bookshop and Kitab Statement of Financial Attivities - Burial Balance Sheet Notes to the Accounts 12to 15
NUNEATON MUSLIM SOCIETY ADMINISTRATIVE DETAILS OF THE CHARITY TRUSTEES The following Trustees and Holding Trustees were appointed at an Annual General Meeting held on 03.09.2023: Shauqat Mangera Z2kariyya Ahmed2b3di Yunus Patel Imran Khan Zahir Aadam Imtiaz Ahmedabadi President Vice President Secretary Assi5rant Secretary Treasurer Assi5rant Treasurer Javid Jogiat Mustafa Khalifx Ismail Malik HOLDING TRUSTEES Ibrahim Bham Ahmed Ismail Abbas Khalifa Yusuf I Patel PRINCIPAL OFFICE The Mosque 4 Frank Streec Nuneaton CVI15RB ACCOUNTANTS Sidat & Co Accountants 26 Abbeydore Grove. Monkston Milton Keynes MK 10 9HH SOLICITORS Band Hatton Button Solicitors 52-55 Butrs Road. Coventry CVI 3BH BANKERS Uoyds Bank 17-23 Coventry StreeL Nuneaton CV I15RB Virgin Money. Warwick House Coton Road. Nuneaton CVI 15TL HSBC 3a Queens Road. Nuneaton CV I15JL
NUNEATON MUSLIM SOCIETY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 Assalamu'alaykum Warnhmatullahi Wabarakatuh. We are pleased to present the 2023 Report and Accounts for the Nuneaton Muslim Society ("the Society"). Alhamdulillah. we begin this report by expressing our sincere grntitude to the Almighty Allah. who has blessed us with another year to enjoy the benefits of our Masjid and the numerous facilities and services provided by our Society in an atmosphere of peace and security. These blessings would not be possible without the permission of Allah. and we are eternally thankful. We also extend our hearrfelt appreciation to our esteemed elders. whose unwavering dedicarion and hard work established the Masjid we are privileged to frequent each day. May Allah elevate the status of those elders who have passed away and grant good health to those still with us, Ameen. Structure, Governance, Management The Society is a registered chariry. governed by its constitution. under registration number 514390. The primary objertive of the Society is the advancement oflslam, with a focu5 on providing religious services and facilities. The Executive Committee, referred to as "Trustees., cons15ts of nine Trustees eletted every four years (previously two years), alongside four Holding Trustees elected every four years. The Trustees bear the sole responsibility for the management and operation of the Society in accordance with the constitution. Meanwhile. the Holding Trustees do not hold any managerial authority but oversee the legal title of the Sociery's propercy. including land and buildings. They may also intervene in cases of impasse between the Trustees and its Members. We ensure appropriate Disclosure and Barring Service {DBS) checks for all individuals working with children or vulnerable groups within the Masjid or Communiry Centre on behalf of the Society. Furthermore. all committee members and Madrasah staff have completed safeguarding courses and continuously develop their skills to ensure our children receive the best education in a safe and secure environment. Objectives and activities Our aims The objettives of the charity, as Outlined in the Constitution. are as follows: The Society is established for the advancement of Islam. particularly by providing a place of worship and facilities for other religious funrtions. The Sociery offers Islamic education courses for anyone interested. The Society org2nises seminars 2nd meetings with other organisations to exchange ideas and address concerns affecung Muslims in Nuneaton and surrounding areas. Our objectives Our objettives are designed to reflect our faith 2nd community values. The Trustees regularly review these objectives and activities to ensure they align with our aims. In conducting this review, the Trustees have considered the Charity Commission s general guidance on public benefit. particularly its supplementary guidance on the advancement of religion for the public benefit. Our long-term ambition is to bolster che self-confidence of local Muslims in their faith and, through our community facilities and activities, contribute to a peaceful. vibrnn( and harmonious community.
NUNEATON MUSLIM SOCIETY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 (continued) Use of volunteers Volunteers are invaluable resources in our faith and community vnrk. They actively participate in various activities and regularly contribute their time and skills. All our Trustees also volunteer their time freely. We encourage all members to engage in voluner attivitie5 and share their expertise with others. Activities and achievements Delivering public benefit The charity underrakes a wide range of accivities in pursuit of irs charitable aims. During 2023. we witnessed devastating events in Morocco. Libya. Turkey. and the ongoing tragedy of the genocide in Gaza. In response. our close-knit community demonstrated remarkable vigour and compassion. extending financial contributions and dispatching aid to affected regions. May Allah bring solace and peace to all those affecced. Ameen. Significant achievements of 2023 l. Appointment of new Imam: Alhamdullillah, we appointed a new imam in July 2023, and is being supported by two weekend imams. 2. Fire safety and governance: We commenced work on the ariouS fire safety and governance requirements working with experienced individuals in the communtty to formalise processes and pr¢xedures. This has continued into 2024. 3. Expansion of programmes: In response to the requests from our community. we have expanded the rnnge of programs 2nd events for the communiry. in parcicular for women and young people. Plans for further activities are underway to better cater to the needs of the community. Future projects: Despite challenges from previous years. such as rising utiliry costs. we remain committed to securing the best value for our community. Looking ahead. we aim to address the remaining issues. including the communiry centre rebuild projecr 2nd necessary works on the Masjid. In conclusion, the Executive Committee extend heartfelt gratitude to all brothers and sisters who volunteer their time to our community. enabling others to access our services with ease. These volunteers are the backbone of our communiry. and ythOUt their dedication. our endeavours would not be possible. Reserves policy The charity's policy is to maintain unrestricted funds. nor designated for specific use. at a level equiv31ent to three months, expenditure. The Trustees believe that this reserve level ensures the charity's ability to continue current activities in the event of a significant drop in funding while exploring ways to raise additional funds. This reserve level has been maintained throughout the year.
NUNEATON MUSLIM SOCIETY REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 (continued) Principal funding sources The charity's main source of income is donations. In 2023, the Society's total incoming resources from generated funds amounted to £226,657 (2022 - £208,761). Throughout the year, various appeal funds and specific donations amounted to £ l 01,073, compared to £31,071 in 2022. These are detailed in Note 7 {Restricced Funds) of the accounts and include major disaster appeals such as the Gaza and Palestine Appeal (£33,869), Turkey Earrhquake (£12,345), and Morocco Earthquake Appeal {£7.290), colleccively accounting for 53Yo of the appeal funds collecced. The generosity of the Nuneaton Muslim community has been truly inspiring. Zakat and fitra collections were also distributed to various organisations. Gift Aid recovery for the year amounted to £16.283. a significant increase from £7,503 in 2022. Finally. we extend our hearrfelt thanks to each one of you for your Duaas and support. Through the sheer mercy of Allah {svir) and your unTrKdvering assistance. we have continued to serve our community. May Allah (Slntr) reward you all abundantly. Ameen. For and on behalf of the Nuneaton Muslim Society Shauqat Mangera (President) Approved by the Trustees on 30 August 2024
NUNEATON MUSLIM SOCIETY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NUNEATON MUSLIM SOCIETY I report on the accounts of the Nuneaton Muslim Society for the year ended 31 December 2023, which are set out on pages 7 to 15. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the attounts. In accordance with the requirements of the Charities Art 2011 ¢'the Act"). It is my PonsIbl11 to: examine the accounts under settron 145 of the 201 I Att to follow the procedures laid down in the general Direccions wen by the Charity Commission under section 145(5){b) of the 201 l Act to whether parclcular mauers have come ro my antion Basis of examinees statement My examination was carried out in accordance with the general direttions given by the Charity Commission. An examination includes a revieN of 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 explanations from you as trustees concerning any such matter Independent examinerfs statement I have completed ry examination. In connection with my examination, I have no concerns and confim that no tnaterial matr5 have come to my anon In connecrJon wlth rhe examinarion: which grves me reasonable cause to believe that in any material respert the requirements: to keep accounting records in accordan with seaion 130 of the 201 l Act and to prepare accounts which accord with the accounting records and comply with the accounting requtrements of the 201 l Att have not been mer or to which in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached Sidat Sidat & Co Accountants 26 Abbeydore Grove. Monkston Milton Keynes MKIO 9HH 30 August 2024
NUNEATON MUSLIM SOCIETY STATEMENT OF FINANCIAL ACTIVITIES- MASJID AND MADRASAH FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestric- ted Funds Restricted Total Funds Funds 2023 Total Funds 2022 Income from Incoming resources from generoted fvnds Incoming resources from chorttoble activities Membership fees Madrasah fees 20,132 58.609 20,132 58.609 14,448 63,527 Voluntory income.. Friday Lillah donation Lillah donation Eid day collection House Box collection Tabligh Jamaat donation Niknh fees Repair5 donation Imtehanlgraduation prizes donation 18.325 24.131 1.100 395 700 236 18,325 24,131 1,100 395 700 236 4,501 2,825 16,620 22,537 3,215 360 450 4.501 2,825 7,624 4,399 Investment income.. Bank deposit interest received 74 74 29 Activitie5 for generating funds.- Rental income- Flats and house Rental income- Community centre and utensils 38.500 38,500 33,503 5.531 5.531 7,831 Other incoming resources.. Gift aid tsx recovery 16.283 16,283 7,503 Total incoming resource5 184.016 7,326 191,342 182,164
NUNEATON MUSLIM SOCIETY STATEMENT OF FINANCIAL ACTIVITIES- MASJID AND MADRASAH FOR THE YEAR ENDED 31 DECEMBER 2023 (continued) Unrestric- ted Funds Restricted Funds Total Funds 2023 Total Funds 2022 Total incoming resources 184,016 7,326 191,342 182,164 Expenditure on Cost of generating funds Gas Electricity Council tax Repairs and maintenance Insurance Water charges Cleaning, gardening and laundry Depreciation 17,711 6.248 1,955 14,070 4.064 2,029 6,634 738 17,711 6,248 1,955 18,571 4,064 2,029 6,634 738 9,143 8,097 434 10,133 2,714 1,671 1,268 923 4,501 53,449 4,501 57,950 34,383 Support cost&. Imam's salary, employers, NIC and pension Madrasah expen5e5 Ramadan expenses Imtehanl graduation prizes Printing, postage and stationery Computer and software subscription Legal and professionil fees Properry letting agent commi55i0n Miscellaneous expense5 Bank charges 38,242 66.986 5.021 1,243 1.264 1.913 6,115 1.325 75 38,242 66.986 5,021 4,068 1,264 1,913 6,115 1,325 75 60 23,570 69,571 8,400 4,558 312 1,320 5,748 1,400 75 72 2,825 122.244 2.825 125,069 115,026 Total resources expended 175,693 7,326 183,019 149,409 Net incomel(deficiency) resources 8.323 8.323 32,755 Other incoming resources Appeal fund5 and specific donauons received APP fund5 and specific donauons re-donated 101.073 (94.385) 101,073 (94.385) 31,071 (29.756) Net movement in funds £ 8.323 £ 6.688 £ 15.011 £ 34,070
NUNEATON MUSLIM SOCIETY STATEMENT OF FINANCIAL ACTIVITIES- BOOKSHOP & KITAB FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Turnover Sales 21,106 12,428 C05t of sales Opening stock at l January 2023 Purchases 14.206 9.644 1,552 23.637 23.850 25,189 Closing stock at 31 December 2023 (5.065) (14,206) (18.785) (10,983) 2.321 1,445 Le55 expenses Net surplus £ 2.321 £ 1,445
NUNEATON MUSLIM SOCIETY STATEMENT OF FINANCIAL ACTIVITIES- BURIAL FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 Income Burial charge5 Cemetery fee recharged Lillah donauon received 2,396 18,813 326 3,875 22,068 249 21.535 26,192 Expenses Cemetery fee charge5 by NBBC Purchase of coffins and kafan materials External burial services Funeral car insurance and road tax Depreciation - funeral car 18,813 1,085 22.068 2,251 385 877 1,295 971 (21,981) (26.876) Net 5urplu5 1 (deficiency) £ (446) £ (684) io
NUNEATON MUSLIM SOCIETY BALANCE SHEET AS AT 31 DECEMBER 2023 Note 2023 2022 Fixed assets 1.491.602 1,493,311 Current assets Stocks Prepayments Cash at bank 5,065 2,728 97.641 14,206 74.932 Total current assets 105.434 89,138 Liabilities Creditors falling due within one year Accruals (12.476) (14,775) 92.958 74,363 Net a55ets £ 1.584,560 £ 1,567,674 The funds of the charity Unrestricted funds Re5trirted funds 1.576.557 8,003 1,566,359 1,315 Total charity fund5 £ 1.584,560 £ 1,567,674 Shauqat Mangera (President) Yunus Patel {Secretary) Zahir Aadam {Treasurerj Approved by the Board of Trustees on 30 August 2024 li
NUNEATON MUSLIM SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Statement of Trustees. responsibilities The charity trustees are responsible for prep2ring an annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the chariry trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the chariry for that period. In preparing the financial statements, the trustees are required to: select suitable accounting FM)licies and then 2pply them consistently; observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudenc state whether applicable accounting standards have b&n followed, subject to any material departures disclosed and explained in the financial statements: prepare the financial statements on the going concern basis unless it is inappropriate to presume that the chariry viill continue in business. The trustees are responsible for keeping proper accounting records that 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 201 l. They are 21so responsible for safeguarding the assets of the chariry and hence taking reasonable steps for the prevention and deteccion of fraud and other irregularities. The trustees for the purposes of charity law who served during the year and up to the date of this report are set out in the Administrative Details of the Charity on page 2. Accounting policies Bosis of preparation The financial statements have been prepared under the historic cost convention. The financial statements have been prepared in accordance with the Starement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015). and applicable UK Accounting Standards and the Charities Act 2011. (b) Funds structure Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees. at their discretion. have set aside resources for a specific purpose. Restrictsd funds are funds which a to be used in accordance with specific restrictions imposed by the donor or the terms of a specific appeal. Incoming resources All incoming resources are recognised once the charity has entidement to the resources, it is certain that the resources will be received and the monetary value of incoming resources can be measured with sufpicient reliability. 12
NUNEATON MUSLIM SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023(continued) (d) Resources expended Liabilities are recognised as resources expended as soon 2S there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. (e) Tangible fixed assets and depreaation All assets costing more than £ 1.000 are capitalised and at historic COSL Fixed assets are stated at cost less accumulated depreciation. The freehold property is valued at historic cost and it is not depreciated. as the properties are considered to have a useful life as a building of greater than 50 years and so any depreciation charge is considered immaterial. Depreciation is charged as follows: Funeral car Fixtures, fittings and equipment Utensils & cutlery 25Yo written down value 20Yo written down value 20% written down value Trustees remuneration During the year. Ml. A Khalifa. a Holding Trustee and a part time employee received a remuneration of £5,335. Staff costs Staff costs totalling £105,228 {2022: £93.141) related ro paymenrs made to 20 employees (2022: 20). No amounts were reimbursed specifically for travelling expenses. Fees for independent examination of the accounts No fees were paid for the independent examination of rhe accounts. 13
NUNEATON MUSLIM SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023(continued) Fixed assets: tangible assets Freehold Fixtures, Land & Fittings & Building5 Equipment Funeral Utensils Car & Cutlery Total Cost At l January 2023 Additions Disposal 1,485,736 64.374 17,456 2,559 1,570,125 At 31 December 2023 1,485,736 64,374 17,456 2,559 1,570,125 Depreciation At l January 2023 Charge for the year Disposal 60.687 737 13.572 971 2,555 76.814 1,709 At 31 December 2023 61.424 14,543 2,556 78,523 Net Book Value At 31 December 2023 £ 1.485.736 £ 2.950 £2.913 £3 £ 1,491,602 At 31 December 2022 £ 1.485.736 £ 3.687 £ 3,884 £ 1,493,311 The Titje Deeds for the freehold land and buildings are held in the name of "The Trustees of Nune2ton Muslim Society" 14
NUNEATON MUSLIM SOCIETY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023(continued) Analysis of charitable funds Balance blfwd Incoming resources Resources expended Funds clfvid Analysis of Fund Movements Transfers Unrertricted fvnd&' Masjid and madrasah Bookshop and kitab Burial 1,517,736 28.385 20.238 184,016 21,106 21.535 (175,6931 (18.7851 (21.981) 1,526,059 30,706 19,792 £ 1,566.359 £ 226.657 £ {216.459) £ 1,576,557 Balance blfwd Incoming resources Resources expended Funds clfvid Analysis of Fund Movements Transfers Restricted funds.. Turkey Earthquake Appeal Libya Flood Appeal Morocco Earthquake Appeal Lebanon Humanirarian Appeal Palestine Emergency Appeal Palestine Appeal Gaza Emergency Appeal Gaza Food Bazaar Mazahir Uloom, Saharanpur Darul Uloom Deoband Darul Uloom Bahadurgani Darul Uloom Gangoh Jamia Yakoobia Other charities Zakat and Fitra 12.345 5,637 7,290 1.206 12.809 (12.345) 1,176 1,478 (1,206) (11.579) 10.618 20.548 (13.382) (6.8131 (8,768) (1.230) (10,618) (28.226} 7.678 13.382 1,051 2.946 (1,0691 (2.497) (4.000) (1,259) (9,0001 (6,1201 (14.785} (449) 4,000 21 9,000 4,881 (12,779) 1.238 1.239 34,252 1,315 8,003 £ 1,315 101,073 £ (94,385) £ 8,003 Total £ 1.567.674 £ 327.730 £ (310.844) £ 1.584.560 15