REGISTERED CHARITY NUMBER: 517213
TRUSTEES. REPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
FOR
INDIAN MUSLIM PATEL SOCIETY
Watergate5 Ltd
109 Coleman Road
Leicester
LES 4LE

INDIAN MUSLIM PATEL SOCIErY
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
Page
Trustees. Report
Independent Examiner's Report
Statement of Financial Activitles
Statement of Financial Posltion
Notes to the Financlal Statements
7 to 13

INDIAN MUSUM PATEL SOCIETY
TRUSTEES. REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2023
The trustees present their report with the financial statements of the charity for the year ended
31st De¢ember 2023. The trustees have adopted the provisions of Accounting and Reporting by Charilies..
Statement of Recommended Practi￿ applicable to charities preparing their accounts in a¢¢ordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objedives and aims
The charitys objectives. outlined in the trust deed. are to preserve and enhance the Islamic faith in the Dewsbury
area for the public's benefit, primarily through collective worship. lectures. religious festivals and running classes
and courses on the Islamic faith.
Additionally, the charity aims to advance education, provide social welfare facilities for leisure-time occupation,
and improve living conditions for Dewsbury and neighbouring residents by maintaining the Zakaria Education
Centre.
Each year. the Steering Committee reviews the charitvs objectives and activities to ensure they align with the
organisalion's faith and community goals. The trustees have also considered the Charity Commission's general
guidance on public benefit and specifically its supplementary public guidance on the advancement of ￿ligIon for
the public benefrt.
The charily maintains a dual purpose of providing a place of worship for Muslims and a community facility for
Dewsbury residents. The long-tenn ambition is to bolster the self-confidence of Dewsbury Muslims in their faith.
foster a peaceful and harmonious community, and achieve these goals through community activities and
facilities.
Significant activFties
Throughout the year. the charity hosts several events, such as Open Days, school visits, and fundraisers. These
events are designed to break down barriers of prejudice. reduce community tensions, and foster mutual
understsnding.
The mosque is open every day for prayers, welcoming regular attendees, occasional visttors and passers-by.
During the holy month of Ramadan, the charity also provides provisions for those who wish to break their fast in
congregation. Moreover, they assist families wilh a suitable location and an Imam to perfomi their Nikkah
ceremony, which is an Islamic marriage ritual.
The charity hosts programs and lectures by renowned scholars from the UK and abroad to promote Islamic
awareness. Topics covered include charity. inherilance, divorce, preparation for Haj and Umrah {pilgrimage},
addiction and prevention. and Islamic manners.
The charity also offers a variety of other beneficial programs. including first aid emergency training for the
workplace. emergency paediatric first aid. a male hygiene course. guidance on su¢¢essful parenting.
understsnding Islam and its challenges, a Muslim guide to family law. and mental heatth and wellbeing support.
In addition, the ¢harity operates an after-school tuition hub where children can learn to recite and memorize the
Holy Quran, as well as learn about the fundamentsl principles of Ihe Islamic faith.
Publlc benefit
The Trustees have given due Consideration to the Charity Commission's published guidance on the Public Benefrt
Requirement.
Volunteers
We have a small number of volunte8rs who assist on an ad-hoc basis.

INDIAN MUSLIM PATEL SOCIETY
TRUSTEES. REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2023
ACHIEVEMENT AND PERFORMANCE
The Zakaria Education Centre and Zakaria Masjid have made significant achievements in providing essential
spiritual, health, and welfare support throughout the year. especially during Covid-19 lockdowns and UK
restrictions. In November 2021, the charity laun¢hed its first scouts. groLtp for 8-10 year-olds, and It was
well-received with 27 children registered. Due to the high demand. a waiting list has been established. which
shows the success and impact of the program.
FINANCIAL REVIEW
Financial positlon
The charity has a policy of maintaining unrestricted funds. which are not designated for a specific purpose. at a
level equivalent to three to six months, expenditure. This level of reserves is believed by the trustees to ensure
that the charity can continue its current activities in the event of a significant drop in funding while considering
ways to raise additional funds.
Reserves policy
We aim to utilise the funds as soon as we identify suitable programmes or scolars.
The funds the charity holds is to ensure that Ét has sufficient reserves to cover the costs of managing and
administering the charity for the following year.
The Trustees consider it prudent that the reserves should be sufficient for the charitys use. The Trustees have
approved that all unrestricted reserves will be utilised in helping the charity achieve its objectives.
Going ¢oncern
Currently no Gon￿mS about the charity continuing as a going concem.
FUTURE PLANS
The Trustees view the charity as a long temi evolving project with ils role in enhancing the Islamic faith in the
Dewsbury area well into the future. They envisage donations and awards being maintained. They will continue to
engage actively with the commLrnity.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its goveming document, a deed of trust and constitutes an unincorporated charity.
The Charity is a charitable trust governed by a constitution adopted September 1968 as amended on 25
December 1985 and 12 January 1992.
Recruitment and appointment of new trustees
The board of trustees appoints new trustees, and they meet annually. with subgroups. including the executive
committee, responsible for day-to-day management. These subgroups report to the management committee
headed by Hfz Jabir Sheth. who approves any necessary a¢lions.
The current trustees have an average age of over 70 and are responsible for recruiting new trustees. To ensure
the continuity of the charitrfs mission, they have initiatèd a campaign to encourage younger members to join the
board.
In addition to financial management, the Trustees have also prioritized ensuring the charity has effective
safeguarding poli¢ies and procedures in place and regularly review their implementation.

INDIAN MUSLIM PATEL SOCIETY
TRUSTEES. REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisatlonal structure
The board of Trustees of the charity are responsible for the charitys strategic direction. The board of Trustees
meet on a temily basis to discuss the activities of the charity.
The board of trustees are supported through the aid of volunteers who manage the daily wnnlng of the charity.
Risk management
The Trustees have conducted a thorough assessment of the charitys internal controls and determined that they
offer adequate assurance that the charitvs assets are proteded. financial information is a¢curate, and the charity
is fun¢tioning within its objectFves and adhering to relevant law5 and regulations.
The charity has established policies, systems, and procedures to mitigate identified risks outlined in the annual
review.
In addition. the Trustees have conducted a review of the charitls adherence to applicable legislation and found
no instances of non-compliance during the year. The charity has complied with the requirements of the Charities
Act 2011 and the Financial Reporting Standard applicable in the UK.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
517213
Principal address
2 Chapel Street
Savile Town
Dewsbury
WF12 9NQ
Trustees
Mr R Yusuf (appointed 121312023)
Mr l E A Dalal (appointed 121312023)
MrA U Patel
Mr Y Gajra
Mr E Ismail (resigned 121312023)
Mr Y Vali (resigned 121312023)
Independent Examiner
Watergates Ltd
109 Coleman Road
Leicester
LE5 4LE
Approved by order of the board of trustees on 18th March 2025 and signed on its behalf by.
Mr Y Gajra - Twst86

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
INDIAN MUSLIM PATEL SOCIETY
Independent examlner's report lo the trustees of Indian Musllm Patel Society
I report to the charity trustees on my examination of the accounts of Indian Muslim Patel Society (the Trust) for
the year ended 31st December 2023.
Responsibilities and basls of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the ACV).
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in
carrying out my examination I have followed all applicable Directions given by the Charity Commission under
Section 145(5){b) of the Act.
Independent examlner's statement
Since your chariws gross income exceeded £250,000 your examiner must be 8 memb6r of a listed body. I can
confirm that l am qualified to undertake the examination because l 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
wÈth the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the Trust as required by Section 130 of the Act. or
the accounts do not accord wlth those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts
set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the
accounts give a true and fair view which is not a matter 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 atlention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Nazir Malida FCCA
Watergate5 Ltd
109 Coleman Road
Leicester
LE5 4LE
18th March 2025

INDIAN MUSLIM PATEL SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST DECEMBER 2023
31112123
Total
funds
31112122
Total
funds
Unrestricted
fund
R•stricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
313.367
183,622
496,989
886,067
EXPENDITURE ON
Charitable actlvities
Direct ¢osts
316.804
356,357
673,161
708,898
Other
54,118
54,118
50,703
Total
370,922
356,357
727,279
759.601
NET INCOMEI{EXPENDITURE)
(57,555)
(172,735)
(230.290)
126.466
RECONCILIATION OF FUNDS
Totsl funds brought forward
156.824
195,342
352,166
225.700
TOTAL FUNDS CARRIED FORWARD
99,269
22.607
121.876
352.166
The noles on page O form part of these financial statements

INDIAN MUSLIM PATEL SOCIETY
STATEMENT OF FINANCIAL POSITION
31ST DECEMBER 2023
31112123
Total
funds
31112122
Totsl
funds
Unrestrlcted
fund
RestrlGted
fund
Notes
FIXED ASSETS
Tangible assets
69,212
69,212
81,925
CURRENT ASSETS
Debtors
Cash at bank and in hand
94.094
40,827
94,094
63,434
142.958
257.757
22,607
134,921
22,607
157,528
400.715
CREDITORS
Amounts falling due within one year
{104,8fA)
(104,864)
{130,474}
NET CURRENT ASSETS
30.057
22.607
52,664
270.241
TOTAL ASSETS LESS CURRENT
LIABILITIES
99,269
22,607
121,876
352.166
NET ASSETS
99.269
22,607
121,876
352,166
FUNDS
Unrestricted funds
Reslricted funds
99,269
22,607
156,824
195,342
TOTAL FUNDS
121,876
352,166
The financial statements were approved by the Board of Trustees and aLrthorised for issue on 18th March 2025
and were signed on its behalf by..
Mr Y Gajra- Trustee
The notes on page O form part of these financlal statement5

INDIAN IIIUSLIM PATEL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2023
ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charty, which is a public benefit entity under FRS 102. have been
prepared in arxordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities:
Statement of Recommended Praclice applicable to Gharities preparing their accounts in accordance wFth
the Financial Reporting Standard applicable in th6 UK and Republic of Ireland (FRS 102) (effective 1
January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under
the historical cost convention.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwse ststed
in the relevant accounting policy noie(s).
The functional currency of the charity is considered to be pounds sterling because that is the currency of
the primary economic environment in which the Charity operates. The financial statements are also
presented in pounds sterling, The amounts in the financial statements are presented to the nearest £1,
unless otherwise stated.
The preparation of the financial statements in compliance with FRS 102 requires the use of certain critical
accounting estimates. 11 also requires management to exerGise judgement in applwng the charitys
accounting policies. There are no significant areas requiring material judgements, estimates or
assumptions.
GOING CONCERN
At the time of approving the financial statements. the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus the
trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds. it is probable that the income wtll be received and the amount can be measured reliably.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been
notified of the donation, unless performance conditions require deferral of Ihe amount. Income tax
recoverable in relalion to donations received under Gift Aid or deeds of covenant is recognised at the time
of the donation.
The value of services provided by volunteers is difficult to PLrt a monetary value on and therefore has not
been included in accordance with the Charities SORP (FRS102).
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constwctive obligation committing
the charity to that expenditure. it is probable that a transfer of economic benefits will be required in
setuement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an
accruals basis and has been classified under headings that aggregate all cost related to the category.
Where costs cannot be directly attributed to particular headings they have been allocated to activities on a
basis consistent with the use of r8sources.
Charitable expenditure comprises those Costs incurred by the Charity in the delivery of its activities and
services for its beneficiaries. It includes both costs that can be allocated directly to such activities and
those costs of an indire¢t nature necessary to support them.

INDIAN MUSLIM PATEL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - ¢ontinued
FOR THE YEAR ENDED 31ST DECEMBER 2023
ACCOUNTING POLICIES - continued
EXPENDITURE
Governan￿ costs include those costs associated wilh meeting the constitutional and slatutory
requirements of the charity and include the accountancy fees and cost linked to the strategic management
of the charity.
All costs are allocated be￿een the expenditure categories of the SOFA on a basis designed to reflect the
use of the resource. Costs relating lo a particular activity are allocated directly, others are apportioned on
an appropriate basis consistent with use of the resources.
Grants offered subject lo conditions which have not been met at the year end date are noted as a
commitment but not accrued as expenditure.
TANGIBLE FIXED ASSETS
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so 8$ to write off the cost or valuation of assets less their residual values over
their useful lives on the following basis-
Plant and equipment= 10 /0 Straight line
The gain or loss arising on the disposal of an asset is delermined as the difference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Impainnent of fixed assets
At each reporting end date. the charity reviews the carrying amounts of rls tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
TAXATION
The charity is exempt from tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trusteès.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for partiGular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
ststements.
EMPLOYEE BENEFrrs
The cost of any unused holiday entitlement is recognised in the period in which the employee's services
are re¢elved.
Termination benefits are recognised immediately as an expense when the charity is demonstrably
Committed to terminate the employment of an employee or to provide termination benefits.

INDIAN MUSLIM PATEL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023
CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
In the application of the charit￿$ accounting policies, the trustees are required to make judgements.
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. Th6 estimates and associated assumptions are based on historical experience and
other factors that are ¢onsidered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumplions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate Is revised where the revision affects only that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.
TRUSTEES, REMUNERATION AND BENEFrrs
There were no trustees. remuneration or other benefits for the year ended 31st December 2023 nor for the
year ended 31st December 2022.
TRUSTEES. EXPENSES
There were no trustees, expenses paid for the year ended 31st December 2023 nor for the year ended
31 st De￿mber 2022.
STAFF COSTS
The average monthly number of employees during the year was as follows:
31112123
59
31112122
80
Staff
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
564.525
321,542
886,067
EXPENDITURE ON
Charitable activities
Dirgct costs
582,698
126.200
708,898
Other
50,703
50.703
Total
633,401
126,200
759,601
NET INCOMEI(EXPENDITURE)
(68.876)
195,342
126,466

INDIAN MUSLIM PATEL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - contlnued
FOR THE YEAR ENDED 31ST DECEMBER 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restrlcted
fund
fund
Total
funds
RECONCILIATION OF FUNDS
Total funds brought forward
225.700
225,700
TOTAL FUNDS CARRIED FORWARD
156,824
195.342
352,166
TANGIBLE FIXED ASSETS
Plant and
machlnery
COST
At 1st January 2023 and
31st December 2023
124,187
DEPRECIATION
At 1st January 2023
Charge for year
42,262
12,713
At 31st December 2023
54,975
NET BOOK VALUE
At 31st De￿rnber 2023
69,212
Al 31 st December 2022
81,925
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31112123
31112122
Trade debtors
94,094
142.958
-10-

INDIAN MUSLIM PATEL SOCIErY
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31112123
31112122
Other Creditors
104,864
130,474
MOVEMENT IN FUNDS
Net
movement
In funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
156,824
(57.555)
99,269
Restricted funds
Restricted
195,342
(172,735)
22.607
TOTAL FUNDS
352.166
{230,290)
121,876
Net movement in funds, included in the above are as follows..
Incomlng
resources
Resources
expended
Movement
in funds
Unrestri¢ted funds
General fund
313,367
(370.922)
{57,555)
Restricted funds
Restricted
183,622
(356,357)
(172,735)
TOTAL FUNDS
496,989
(727,279)
{230,290}
Comparatives for movement in funds
Net
movement
In funds
At
31.12.22
At1.1.22
Unrestricted funds
General fund
225.700
(68,876)
156,824
Restricted funds
Restricted
195,342
195.342
TOTAL FUNDS
225,700
126,466
352,166

INDIAN MUSLIM PATEL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST DECEMBER 2023
MOVEMENT IN FUNDS - continued
Comparalive net movement in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movpmont
In funds
Unrestrlcted funds
General fund
564,525
(633.401)
(68.876)
Restricted funds
Restricted
321.542
{126,200)
195,342
TOTAL FUNDS
886,067
(759.601)
126,466
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
In funds
At
31.12.23
At 1.1.22
Unrestricted funds
General fund
225,700
(126,431)
99,269
Restricted funds
Restiicted
22.607
22.607
TOTAL FUNDS
225.700
(103,824)
121,876
A current year 12 months and prior year 12 months combined net movement in funds, included in the
above are as follows:
Incomlng
resources
R950urces
expended
Movement
sn funds
Unrestricted funds
General fund
877,892
(1,004,323)
(126.431)
Restrlcted funds
Restricted
505.164
(482,557)
22,607
TOTAL FUNDS
1,383,056
(1.486,880)
{103,824)
-12-

INDIAN MUSLIM PATEL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS - ¢ontinued
FOR THE YEAR ENDED 31ST DECEMBER 2023
10.
RELATED PARTY DISCLOSURES
There were no related party Iransactions for the year ended 31st December 2023.
-13-