Chartty registradon number: 700654 WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Contents Page Trustees, Report Independent Examlner's Report Statement of Flnanclal Actlvltles Statement of Flnanclal Positlon Notes to the Flnanclal Statements 7-11 The followlng pages do not form part of the statutory accounts.. Detalled Statement of Flnanclal Actlvltles 12
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Trustees. Report For The Year Ended 31 March 2025 The trustees present thelr report and the flnanclal statements for the year ended 31 March 2025. Objectlves and Artlvltles Aims and Objectlves The alms of object5ves of the charlty is the advancement of the rellglm of Islam. The advancement of the educatlon of the Bangladesh Musllm communlty partlcularly of the chlldren and young persons and teachlng the Quran to young chlldren. The charlty provldes welfare and advlce seNlces to the wider communlty In order to Improve their quallty of Ilfe. It also organises cultural and social artlvltles as requlred to fulfil its objects. Publ1¢ Ben•fit The trustees conflrm that they have cornplied wlth the requlrements of Sertlon 17 of the Charltles Act 2011 to have due regard to the Charlty Commisslon's guidance on pubilc benefit. Achlevements and P•rforrnance Main A¢hlev4ment8 Fundralslng actlvitles The charlty undertook a fundralslng campalgn In the year before and agaln the charlty has been successful In a further TV appeal In the post year-end perlod to raise fund5 for the new Mosque bulldlng project. The charlty is 5trengthenlng the local community through thelr improvement plan and Is commltted to sustalnable development and management practkes to support and enhance the project In all areas of the organlsatlon. Addltlonal Nota FiJfuRE PLANS The charlty contlnued Its day to day servlcÈs to the communlty and plans to contlnue wlth Its actlvitles and provlde addltlonal servlces subject to obtalnlng lurther fundlng as requlred. Plnanclal Revlew Financlal P081tlon OPERATING AND FfNANCIAL REVIEW Totsl Incomlng resources In the year amounted to £104,663 {2024:£113,759) wlth a net deflclt af £11,768 (2024,. £14,148 surplus) and the total funds was É741,438 (2024..£753.206) at the year end. The charfty hopes to contlnue wlth Its fundralslng campalgn In the comlng year In order to Improve servlces and fulfll Its objeds. structur•, Governanca and Management Gav•rning Document Governlng document The charSty Ss controlled by Its governing document. a deed of trust and constitutes an Lsnlncorporated charlty. Organlsatlonal structure The organisauon was reglstered as a charlty on 29 September 1988. The chadty is tlghtly controlled by Its board of Trustees. A rnanagement commlttee meets regularly to revlew the adlvltles of the eharlty. Reference and Admlnlstratlve Detalls Trustees Mr Soyful Alam - A1019SA-R- Trustee Mr A K M tsaduzzaman - Chair Mr Mohammed Abu Zafar Imran - Trustee Mr Surab All Trustee Mr Mlsba Uddln Ahmed - Trsutee Mr Mohammed Shajahan Eslam - Trustee Pdge I
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Trustees. Report (continued) For The Year Ended 31 March 2025 Charlty Number 700654 Prlncipal Addréss Islamlc Centre 67 OartmOLtth Street West Bromwlch West Midlands 870 8BZ Independent Examlner Mr Shallm Uddln FCA, ICAEW Membershlp Number: 8809963 SKN Servlces Ltd Chartered Accountants SIX Ways Busine55 Centre l Guildford Street Blrmingham 819 2HN Page 2
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Trustees, Report (continued) For The Year Ended 31 March 2025 The trustees, report was approved by the board of trustees and signed on Its behalf by: Mr A K M Asaduzzaman Trustee 31st December 2025 Page 3
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Independent Examiner's Report to the Trustees of WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE For The Year Ended 31 March 2025 I report to the trustees on my examinatlon of the accounts of WEST 8RONWICH 8ANGLADESH MUSUM WELFARE ASSOCIATtON ISLAMIC CENTRE (the Trust) for the year ended 31 March 2025. Responslbllltles and 8asls of Report As the charity trustee5 of the TrLFSt you are reswnslble for the preparation of the accounts in accordance wlth the requirements of the Charities Art 2011 ("the Act?. I report In respect of my examlnatk)n of the Trust's accounts carrled out under sectlon 145 of the 2011 Act 3nd in carrying out my examinatlon, I have followed the appllcable Dlrectlons given by the Charfty Commlssion under sectlon 145{S)Ib) of the Act. Independent Examlnor's Statament I have completed my examlnatlon. I conflrm that no materlal matters have come to my attentlon in connectlon wlth the examlnatlon glvlng me cause to belleve that In any materlal resped., accountlng records were not kept In respect of the Trust as requlred by sethon 130 of the Act: or 2. the accounts do not accord with those records- or 3. the accounts do not comply wlth the appllcable requlrernents concernlng the lorm and contents of accounts set out In the Charbtles (Accounts and Reports) Regulatlons 2008 other than any requlrement that the accounts glve a 'true and falr vlew, whlch Is not a matter consldered as Part of an independent exarnlnatlan. I have no concerns and have come across no other matters In connectlon wlth the examlnatlon to whlch attentlon should be drawn in thls report In order to enable a proper understandlng of the accounts to be reached. Mr Shallm Uddln FCA, ICAEW Membershlp Number: 881)9963 31st December 2025 SIX Ways Buslness Centre l Gulldford Street Blrmlngham B19 2HN Pdge 4
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE statement of Financial Activities For The Year Ended 31 March 2025 2025 2024 Unrestricted Unrestrirted funds funds Notes INCOME AND ENDOWMENTS FROM: Donatlons and legacle5 Other tradlng actlvltles Investments 75,5P3 5.800 6,600 80,693 26,460 6,600 87,979 113,759 EXPENDITURE Ot4: Ralsing funds Charltable actlvltles., Educatlon (995) (895) (98,752) (99,7471 (127,012) (127,907) NEf EXPENDITURE (11,768) {14,148) NET MOVEMENT IN FUNDS RecoNCILIATION OF FUt4DS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD {11.768) (14,148) 753,206 767,354 17 741,438 753,206 The notes on pages 7 to 11 fom part of these flDanclal statements. Page 5
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Statement of Financial Position As At 31 March 2025 2025 2024 Unrestrlcted funds Total funds Notes FIXED ASSETS Tangible A55ets 12 693,763 698,157 693,763 698,157 CURRENT ASSETS Debttsrs Cash at bank and in hand 13 5,500 73,295 81,528 78,795 81,528 Credltors: Amounts Falllng Due Wlthln On• Year 14 (4,6411 NET CURRENT ASSETS (UABIUTIES) 74.154 81,528 TOTAL ASSETS LESS CURREIIT UABILrriES 767.917 779,685 Credltors: Amounts Falllng Due After Mare Than One Year 15 (26,479) (26,479) NET ASSETS 741,438 753,206 FUNDS OF THE CHARITY Unrestrlcted Funds 741,438 753,206 TOTAL FUNDS 17 741,438 753,206 On behalf of the board Mr A K M Asaduzzaman Trustee 31st Decernber 2025 The notes on pages 7 to 11 form part of these ftnanclal statements. Page 6
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Notes to the Financial Staternents For The Year Ended 31 March 2025 1. General Infarmatlon WEST BROMWICH BANGLADESH MUSUM WELFARE ASSOCIATION ISLAMIC CENTRE Is an unincorporated charlty reglstered wlth the Charlty Commis51on, reglstered charlty nUffir 700654. The princlpal address is Islamic Centre, 67 Dartmouth street, West Bromwlch, West Nldlands, 870 88Z. 2. Accountlng Pollcles 2,1. Basls of Preparatlon of Flnanclal Statements The flnanclal statements have been prepared In accordance with the Chartties SORP (FRS 102) "Accountlng and Reporting by CharitSes'. Statement of Recommended Practice applicable to charlties prepadng their accounts In accordance wlth the Flnanclal Reporting Standard appllcable in the UK and Republlc of Ireland (FRS 102) {effectlve I January 2019). Financial Reporting Standard 102 "The Financlal Reportlng Standard applicable In the UK and Republlc of Ireland. and the Charltles Att 2011. The charlty Is a Publlc 8eneflt Entlty as defined by FRS 102. 2.2, Incomlng Rosources Income All Income Is recognlsed In the Ststement of Flnanclal Actlvltles once the charlty has endtlement to the funds, It is probable that the Income wlll be received and the arnount can be measured rellably. 2.3. Resources Expended Expendlture Llabilltles are recognlsed as expendlture a5 soon as there ts a legal or constructlve obllgatlon committlng the charlty to that expendlture, It Is probable that a transfer of economlc beneflts wlll be requlred In settlement and the amount of the obllgatlon can be measured rellably. Expendlture Is accounted for on an accruals basis and has been classifled under headlngs that aggregate all c05t related to the category. Where costs cannot be dlrectly attrlbuted to partleular headlngs they have been allocated to actlvitles on a basls conslstent wlth the use of resources. 2,4. Tanglble Flxed Assets and Depr¢¢latlon Tangible fixed assets are measured at cost less accumulated depredatlon and any accumulated Impalnnent losses. Depreclatlon Is provlded at rates calculated to wrlte off the cost of the flxed assets, less thelr estSmated resldual value, over thelr expected LEseful Ilves on the followlng bases: Freehold Flxtures & Flttlngs Not provlded 15% Reduclng Balance 2.5, Cash and Cash Equlvalénts Cash and cash equlvalents are baslc flnanclal aets and Indude Cash In hand and deposlts held at call wlth banks, other short-tem hlghly Ilquld Investments that mature in no more than three months from the date of acquisltbon and are readlly convertlble to a known amount of cash with Insnifl(ant rlsk of change in value, and bank overdrafts. 3. Income from Oonatlonfj and Leg•cl• 2025 2024 Unrestrlcted Unr•strlcted funds funds Donatlons and glfts 75,579 80.693 4. Income from Other Tradlng Activlties 2025 2024 Unrestrirted Unrestrlctod funds funds Membershlp subscrlptlons Fundraising events 5,800 io,o¢Jo 16,466 5,800 26,466 Page 7
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 5. Investment Income 2025 2024 Unrestricted Unre8trlcted funds funds Rents received from investment propertles 6,600 6,600 6. Net In¢ome/{Expenditure) The net expendlture is stated after charglngl(credltlng): 2025 2024 Depreclatlon of tsr¢glble flxed assets owned 4,394 5,170 7. Analysls of Expendltur• 2025 Actlvltles undertakan dlrectly Support ¢ost$ (see note 8) Total Ralslng funds Educatlon 995 995 98,752 98,752 995 98,752 99,747 2024 Activitles undertakon dSrectly Support costs (see note 8) Total Ralslng funds Educatlon 895 895 127,012 127,012 895 127,012 127,907 8. Support Costa 202S Educatlon Employee costs Premises expenses General administratlon Depreclatlon Interest payable Governance costs 68,455 18,100 7,166 4,394 108 529 98,7S2 Page 8
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Notes to the Flnancial Statements (continued) For The Year Ended 31 March 2025 2024 Education Employee costs Prernlses expense5 General admlnlstrat5on Depreciatlon Interest payable Governance cost5 57,440 17,220 46,570 5,170 108 504 127,012 9. Independent Examlnor's ReMUneraan io. staff Coats staff costs were as follows: 2025 2024 Wages and salarles Other penslon costs 27,802 798 26,551 422 28,600 26,973 No employees recelved employee benefits {excludlng employer penslon costs) for the reportlng perlod of more than £60,000. 11. Average Numb•r of Emplayees Average number of employees durlng the year was: 2 (2024.. 2) 12. Tanglble Assets Land & Property Freehold Flxtures & Flttlng8 Total Co$t As at l Aprll 2024 668,864 51,067 719,931 As at 31 March 2025 668,864 51,067 719,931 Depreclatlon As at l Aprll 2024 Provlded durlng the period 21,774 4,394 21,774 4,394 As at 31 March 2025 26,168 26,168 Net Book Valu• As at 31 March 2025 668,864 24,899 693,763 As at l Aprll 2024 668,864 29,293 698,157 Page 9
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 13. Debtors 2025 2024 Due wlthln one year Othar debtors 5,500 14. Credltors: Amounts Falllng Due Wlthin One Year 2025 2024 Trzde credltors Other credltors 3,518 1,123 4,641 15. Creditors. Amounts Falllng Due After More Than One Year 2025 2024 Other credltors 26,479 26,479 16. Penslon Commltments The charlty operates a deflned contrlbutlon penslon scheme. The assets of the scheme are held separately from those of the charlty an Independently administered fund. Durfng the year the charge to the statement of flnanclal actlvlties In respect of defined contrlbutlon 5cheme5 was £798 {2024: £4221, At the ststement of ilnanclal posltlon date contrlbutlons of £NIL were dué to tha fund and are Included In credltors. 17, Movement In Funds As at l Aprll 2024 Asat31 Expendlture March 2025 Income Unrestrlcted funds General.. General unrestrlcted lund 753,206 87,979 (99.747) 741.438 Total fund• 753,206 87,979 (99,747) 741,438 As at l April 2023 A8at31 Expendlture March 2024 Income Unrestrlrted funds General: General unrestrlcted fund 767,354 113,759 (127,907) 753,206 Total funds 767,354 113.759 (127,907) 753,206 18. Transactions wlth Trustee5 Page 10
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Notes to the Financial Statements (contlnued) For The Year Ended 31 March 2025 Durlng the year the expenses relmbursed to the trLFStees or paid dlrectly to thlrd partles were as follows: 2025 2024 19. Related Party Dladosureg There were no related party transactlons for the year ended 31 March 2025. Page 11
WEST BROMWICH BANGLADESH MUSLIM WELFARE ASSOCIATION ISLAMIC CENTRE Detailed Statement of Financial Activities For The Year Ended 31 March 2025 2025 2024 Total funds Total funds NCOME AND ENDOWMENTS FROM: Donatlons and legacles Donatlons and glfts 75.579 80,693 75,579 80,693 Other trading actlvitles Membershlp 5ubscrlptlons Fundralslng events 5,800 10,000 16,466 5,800 26,466 Investments Rental Income from Investment property 6,600 6,600 6,600 6,6QO 87,979 113,759 EXPENDITURE ON: Ralsing funds Prlntlng, Postage and statlonery {995) (895) 1995) (895) Charltable Actlvltles: Educatlon Wages and salarles Employers penslons - deflned contrlbutlons scheme Subcontractor costs (27,802) (798) (39,8S5) (1,155) (11,557) (438) (4,950) (1,340) (702) (5,124) (4.394) (IOB) (529) (26,551) (422) (30,467) (1,7S5) (10,964) {348) (4,153) (1,409) {647) 144,514) {5,170) (108) (504) Rates Llght and heat Repairs and malntenance Cleanlng Insurance Telecommunlcatlons Professlonal fees Depreclatlon Bank charges Accountancy fees (98,752) {127,012J (99.747) (127,907) NEf EXPENDITURE (11.768) (14,148) Page 12