**REGISTERED CHARITY NUMBER: 518584**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 1 April 2025**
## **for**
## **THE PRESTON MUSLIM CULTURAL CENTRE**
SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Contents of the Financial Statements FOR THE YEAR ENDED 1 APRIL 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|11|
|**Detailed Statement of Financial Activities**|12|to|13|
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Report of the Trustees FOR THE YEAR ENDED 1 APRIL 2025**
The trustees present their report with the financial statements of the charity for the year ended 1 April 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The Centre is established to advance the religion of Islam in accordance with the doctrine and beliefs of the Gujarati Indian sect of Sunni Muslims believing in Tablighi Jamat and in furtherance thereof but not otherwise to promote cultural and Islamic educational activities for such persons residing in the Broadgate area of Preston, and to provide a facility for religious and associated ceremonies.
## **Significant activities**
We want to make our mosque an accessible and welcoming venue where all muslims, or those who wish to know more about our faith, can gather together to learn about their religion and worship. The mosque is open at all times with daily prayers, the Friday prayers being a focus of our activities.
An important part of our strategy is community welfare and education. All our community facilities and activities including classes, health initiatives and seminars are advertised and we welcome the participation of all in our local community, Muslim and non-Muslim alike. Most of our activities are free and supported by donations.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
The charity's main objective is to provide a place of worship, and to promote Islamic education and training.
The charity provides facilities for the public to conduct daily prayers, and continually strives to improve on this through the support and donations received by those individuals that use the facilities.
## **Achievements and Performance**
## **How our activities deliver public benefit**
The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide benefit to those who worship at our place of worship.
## **Religious Activities**
Our Mosque provides a centre for our prayers and worship and for the activities associated with our faith. During the year under review, we offered a range of religious services and activities including:
**Prayers:** The place of worship within the charities building is open for all daily and Friday prayers. During the week we have over 50 people who regularly attend daily prayers and over 250 who regularly Friday prayer. **Festivals:** The charity provides facilities in terms of sermon, literature and place of worship on those special occasions. **Funeral Facilities:** The charity provides a complete funeral service in line with the teachings of Islam. We relieve the deceased's bereaved relatives of the burden of organising burials. We also hold special classes to teach people how to proceed with Islami c burial procedures.
**Civil Marriage and Nikkah:** The Mosque provides Muslim couples with an appropriate location for their both civil marriage and Nikkah (Islam ic marriage). .
**Hifz Classes:** Memorisation of the Quran is considered an important element of religious education and training. We continue to provide this facility for the all young people in the charities buildings.
**Evening classes:** Classes are offered to children to learn about the basic fundamental of Islam.
**Islamic Awareness:** This year we have launched a series of lectures, open to all, to promote Islamic knowledge and awareness.
**Inter-faith Dialogue:** The charity is an active member of the Faith Communities Forum for the Local area. We use this platform to promote i nter-faith dialogue and social cohesion.
Page 1
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Report of the Trustees FOR THE YEAR ENDED 1 APRIL 2025**
## **ACHIEVEMENT AND PERFORMANCE**
## **Community activities**
Currently we are undertaking the following activities:
- Seminars - organised periodically on various educational topics.
- Courses - short courses are held to take an in depth look at topics covered in seminars.
- Evening School - for children aged 5-12 years old, teaching basic Islamic Studies.
- Consultancy - offering advice to local schools and service providers.
## **FINANCIAL REVIEW**
## **Reserves policy**
It is the policy of the charity to maintain unrestricted funds at a level which equate to approximately 12 months unrestricted expenditure. This provides sufficient funds to cover management and administration and support costs.
## **FUTURE PLANS**
We plan to consolidate our current success and make our services available to a wider range of people. The charity is presently in the process of renovating new premises so that the charity can undertake further projects.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The Preston Muslim Cultural Centre is a registered UK Charity constituted on 13 April 1986 as amended on 20 February 1987 under charity number 518584. It is an unincorporated charity. The governing document is a Trust Deed.
## **Recruitment and appointment of new trustees**
The trustees have the power to appoint any person to be a trustee in accordance with the provisions of the Trust Deed. An appointed trustee holds office within the limits permitted by law.
## **Risk management**
The trustees actively review the major risk which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
518584
## **Principal address**
Grafton Street Preston Lancashire PR1 8JH
## **Trustees**
F Hassanjee I Razakazi I Timol A R Dadabhoy Z Lokhat S Aswat A I Vorajee (resigned 17/11/24) H Z Kazee
Page 2
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Report of the Trustees FOR THE YEAR ENDED 1 APRIL 2025**
## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner**
SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU
Approved by order of the board of trustees on 3 November 2025 and signed on its behalf by:
F Hassanjee - Trustee
Page 3
**Independent Examiner's Report to the Trustees of The Preston Muslim Cultural Centre**
## **Independent examiner's report to the trustees of The Preston Muslim Cultural Centre**
I report to the charity trustees on my examination of the accounts of The Preston Muslim Cultural Centre (the Trust) for the year ended 1 April 2025.
## **Responsibilities and basis 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 Act').
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 examiner's statement**
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 Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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 attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Shamim Mahomed
SKM Chartered Accountants Pegasus House 5 Winckley Court Mount Street Preston Lancashire PR1 8BU
3 November 2025
Page 4
## **THE PRESTON MUSLIM CULTURAL CENTRE**
## **Statement of Financial Activities FOR THE YEAR ENDED 1 APRIL 2025**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
2
Other income
**Total**
**EXPENDITURE ON**
**Charitable activities**
3
Management & Administration
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2025
Unrestricted
fund
£
149,428
78,566
-
227,994
193,924
34,070
2,841,987
2,876,057|2024
Total
funds
£
158,394
73,863
125,937|
|---|---|---|
|||358,194|
|||169,039|
|||189,155
2,652,832|
|||2,841,987|
The notes form part of these financial statements
Page 5
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Balance Sheet 1 APRIL 2025**
|Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Debtors
8
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
9
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
10
Unrestricted funds
**TOTAL FUNDS**|2025
Unrestricted
fund
£
2,425,444
2,571
668,194
670,765
(220,152)
450,613
2,876,057
2,876,057
2,876,057
2,876,057|2024
Total
funds
£
2,426,242
2,510
628,044
630,554
(214,809)
415,745
2,841,987
2,841,987
2,841,987
2,841,987|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 3 November 2025 and were signed on its behalf by:
F Hassanjee - Trustee
The notes form part of these financial statements
Page 6
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Notes to the Financial Statements FOR THE YEAR ENDED 1 APRIL 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the 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.
## **Financial reporting standard 102 - reduced disclosure exemptions**
The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows.
## **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 will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement 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 resources.
## **Tangible fixed assets**
Land and property is not depreciated. Buildings are maintained to ensure that their value does not diminish over time. The maintenance costs are charged to profit and loss in the year incurred. In the trustees opinion, depreciation would be immaterial and has not been charged.
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is shorter.
Sports Equipment - 15% on reducing balance Fixtures and fittings - 15% on reducing balance Computer Equipment - 15% on reducing balance
## **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 trustees.
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 particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Pension costs and other post-retirement benefits**
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 7
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 1 APRIL 2025**
## **2. INVESTMENT INCOME**
|Rents received
Bank interest
**CHARITABLE ACTIVITIES COSTS**
Direct
Costs
£
Management & Administration
192,174|2025
2024
£
£
72,779
70,030
5,787
3,833
78,566
73,863
Support
costs
Totals
£
£
1,750
193,924|2024
£
70,030
3,833|
|---|---|---|
|||73,863|
## **3. CHARITABLE ACTIVITIES COSTS**
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 1 April 2025 nor for the year ended 1 April 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 1 April 2025 nor for the year ended 1 April 2024.
## **5. STAFF COSTS**
The average monthly number of employees during the year was as follows:
|Employees
No employees received emoluments in excess of £60,000.
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
Other income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Management & Administration
**NET INCOME**|2025
12|2024
2
Unrestricted
fund
£
158,394
73,863
125,937|
|---|---|---|
|||358,194|
|||169,039|
|||189,155|
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
continued...
Page 8
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 1 APRIL 2025**
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
|**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
2,652,832|
|---|---|
||2,841,987|
## **7. TANGIBLE FIXED ASSETS**
|**COST**
At 2 April 2024 and 1 April 2025
**DEPRECIATION**
At 2 April 2024
Charge for year
At 1 April 2025
**NET BOOK VALUE**
At 1 April 2025
At 1 April 2024
**COST**
At 2 April 2024 and 1 April 2025
**DEPRECIATION**
At 2 April 2024
Charge for year
At 1 April 2025
**NET BOOK VALUE**
At 1 April 2025
At 1 April 2024|Freehold
property
£
2,071,999
-
-
-
2,071,999
2,071,999
Fixtures
and
fittings
£
3,065
1,747
198
1,945
1,120
1,318|Improvements
to
property
£
348,927
-
-
-
348,927
348,927
Computer
equipment
£
7,131
3,434
555
3,989
3,142
3,697|Sports
Equipment
£
1,800
1,499
45
1,544
256
301
Totals
£
2,432,922
6,680
798
7,478
2,425,444
2,426,242|
|---|---|---|---|
continued...
Page 9
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 1 APRIL 2025**
|**8.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Prepayments
**9.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
Other liabilities and accruals
Other creditors
**10.**
**MOVEMENT IN FUNDS**
At 2/4/24
£
**Unrestricted funds**
General fund
2,841,987
**TOTAL FUNDS**
2,841,987
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
227,994
**TOTAL FUNDS**
227,994
**Comparatives for movement in funds**
At 2/4/23
£
**Unrestricted funds**
General fund
2,652,832
**TOTAL FUNDS**
2,652,832||2025
£
2,571
2025
£
(1)
1,235
218,697
221
220,152
Net
movement
in funds
£
34,070
34,070
Resources
expended
£
(193,924)
(193,924)
Net
movement
in funds
£
189,155
189,155|2024
£
2,510
2024
£
(1)
945
213,697
168
214,809
At
1/4/25
£
2,876,057
2,876,057
Movement
in funds
£
34,070
34,070
At
1/4/24
£
2,841,987
2,841,987|
|---|---|---|---|
|||||
|||||
|||||
continued...
Page 10
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Notes to the Financial Statements - continued FOR THE YEAR ENDED 1 APRIL 2025**
## **10. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
358,194
358,194|Resources
Movement
expended
in funds
£
£
(169,039)
189,155
(169,039)
189,155|Resources
Movement
expended
in funds
£
£
(169,039)
189,155
(169,039)
189,155|
|---|---|---|---|
||||189,155|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 2/4/23
£
2,652,832
2,652,832|Net
movement
in funds
£
223,225
223,225|At
1/4/25
£
2,876,057|
|---|---|---|---|
||||2,876,057|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
586,188
586,188|Resources
Movement
expended
in funds
£
£
(362,963)
223,225
(362,963)
223,225|Resources
Movement
expended
in funds
£
£
(362,963)
223,225
(362,963)
223,225|
|---|---|---|---|
||||223,225|
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 1 April 2025.
Page 11
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Detailed Statement of Financial Activities FOR THE YEAR ENDED 1 APRIL 2025**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Voluntary income
Donations
Gift aid
Membership fees
Marriage fees
**Investment income**
Rents received
Bank interest
**Other income**
Gain on sale of tangible fixed assets
Sundry Receipts
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Pensions
Rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Gifts
Books
Cleaning
Repairs and Maintenance
Travel and subsistence
Event costs
Donations
Sports Equipment
Fixtures and fittings
Computer equipment|2025
£
(2)
124,513
16,022
8,440
455
149,428
72,779
5,787
78,566
-
-
-
227,994
60,314
475
6,343
4,191
19,587
928
656
-
2,403
1,773
10,644
23,245
-
6,169
54,648
45
198
555
192,174|2024
£
(2)
139,064
(2,418)
21,300
450
158,394
70,030
3,833
73,863
84,341
41,596
125,937
358,194
38,409
433
5,356
3,926
15,265
842
317
1,838
1,829
1,614
1,385
12,961
5,067
-
76,534
53
233
652
166,714|
|---|---|---|
This page does not form part of the statutory financial statements
Page 12
**THE PRESTON MUSLIM CULTURAL CENTRE**
## **Detailed Statement of Financial Activities FOR THE YEAR ENDED 1 APRIL 2025**
|**Support costs**
**Finance**
Bank charges
**Governance costs**
Accountancy
Legal and professional fees
Total resources expended
**Net income**|2025
£
316
1,152
282
1,434
193,924
34,070|2024
£
397
900
1,028|
|---|---|---|
|||1,928|
|||169,039|
|||189,155|
This page does not form part of the statutory financial statements
Page 13