Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 No description of principal activity true 1 November 2024 31 October 2025 31 October 2025 08246178 Mr Rukon Abdullah Mr Faruk Miah Mr Rahim Ullah Mr Cherag Ali 1158383 true false false false false false Charitable true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08246178 2024-10-31 08246178 2025-10-31 08246178 2024-11-01 2025-10-31 08246178 frs-core:CurrentFinancialInstruments 2025-10-31 08246178 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 08246178 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 08246178 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 08246178 frs-char:CharitableCompanyLimitedByGuarantee 2024-11-01 2025-10-31 08246178 frs-bus:FullAccounts 2024-11-01 2025-10-31 08246178 frs-bus:MediumEntities 2024-11-01 2025-10-31 08246178 frs-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 08246178 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08246178 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 08246178 frs-char:TotalUnrestrictedFunds frs-core:Non-currentFinancialInstruments 2025-10-31 08246178 frs-char:TotalUnrestrictedFunds 2024-10-31 08246178 frs-char:TotalUnrestrictedFunds 2025-10-31 08246178 frs-char:TotalUnrestrictedFunds 2024-11-01 2025-10-31 08246178 frs-char:UnrestrictedFundsGeneral 2024-10-31 08246178 frs-char:UnrestrictedFundsGeneral 2024-11-01 2025-10-31 08246178 frs-char:UnrestrictedFundsGeneral 2025-10-31 08246178 frs-countries:EnglandWales 2024-11-01 2025-10-31 08246178 frs-char:Trustee1 2024-11-01 2025-10-31 08246178 frs-char:Trustee2 2024-11-01 2025-10-31 08246178 frs-char:Trustee3 2024-11-01 2025-10-31 08246178 frs-char:Trustee4 2024-11-01 2025-10-31 08246178 frs-char:Activity1 2024-11-01 2025-10-31 08246178 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-11-01 2025-10-31 08246178 2023-10-31 08246178 2024-10-31 08246178 2023-11-01 2024-10-31 08246178 frs-core:CurrentFinancialInstruments 2024-10-31 08246178 frs-core:Non-currentFinancialInstruments 2024-10-31 08246178 frs-char:TotalUnrestrictedFunds 2024-10-31 08246178 frs-char:TotalUnrestrictedFunds 2023-11-01 2024-10-31 08246178 frs-char:UnrestrictedFundsGeneral 2023-10-31 08246178 frs-char:UnrestrictedFundsGeneral 2023-11-01 2024-10-31 08246178 frs-char:UnrestrictedFundsGeneral 2024-10-31 08246178 frs-char:Activity1 2023-11-01 2024-10-31
Company registration number: 08246178
Charity registration number: 1158383
Oswestry Muslim Centre
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 October 2025
Oswestry Muslim Centre
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—3
Accountant's Report | 4
Statement of Financial Activities (including Income and Expenditure Account) | 5
Balance Sheet | 6
Notes to the Financial Statements | 7—11

Page 1
Oswestry Muslim Centre
Company No. 08246178
Trustees' Report For The Year Ended 31 October 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 October 2025.
Objectives and Activities
Aims and Objectives
The Charity is established for charitable purposes and the objects of the Charity are:-
To promote for the benefit of the Muslim inhabitants of Oswestry and the surrounding area the provision of facilities for recreation and other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the conditions of life of the said inhabitants.
To advance the Islamic Religion for the benefit of the public in Oswestry in accordance with the Qur'an and Sunnah.
Such other charitable purposes for the benefit of the Muslim inhabitants of Oswestry as the trustees shall think fit.
Financial Review
Reserves Policy
The trustees have established a policy whereby the unrestricted funds held by the charity should be between 3 and 6 months of the resources expended. At this level, the management committee feel that they would be able to continue the current activities of the charity in the event of a significant drop in the funding.
The management committee meet as required to review the activities and finances of the charity.
Total incoming resources for the period amounted to £17,551 (2024: £10,553) with a net surplus of £9,908 (2024: £355 surplus) at the year end.
Reference and Administrative Details
Trustees
Mr Rukon Abdullah
Mr Faruk Miah
Mr Rahim Ullah
Mr Cherag Ali
Charity Number
1158383
Company Number
08246178
Registered Office
Oswestry Muslim Centre, 2
King Street
Oswestry
Shropshire
SY11 1QX
Accountants
SKN Services Ltd
Chartered Accountants
Six Ways Business Centre
1 Guildford Street
Birmingham
Page 1
Page 2
Oswestry Muslim Centre
Trustees' Report (continued)
For The Year Ended 31 October 2025
B19 2HN
Page 2
Page 3
Oswestry Muslim Centre
Trustees' Report (continued)
For The Year Ended 31 October 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Rukon Abdullah Trustee
13th July 2026

Page 3
Page 4
Oswestry Muslim Centre
Accountant's Report
For The Year Ended 31 October 2025
Accountant's Report
Accountant's report to the board of trustees on the preparation of the unaudited statutory accounts of Oswestry Muslim Centre for the year ended 31 October 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Oswestry Muslim Centre for the year ended 31 October 2025 which comprise the Statement of Financial Activities (including Income and Expenditure Account), Balance Sheet and the related notes from the charity’s accounting records and from information and explanations which you have given to us.
This report is made solely to the board of trustees of the charity, as a body, in accordance with our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of Oswestry Muslim Centre , and state those matters that we have agreed to state to the board of trustees of the charity, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Oswestry Muslim Centre and its board of trustees, as a body, for our work or for this report.
It is your duty to ensure that Oswestry Muslim Centre has kept sufficient accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus or deficit of the charity. You consider that Oswestry Muslim Centre is exempt from the requirement to have a statutory audit or an independent examination for the year ended 31 October 2025.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13th July 2026

SKN Services Ltd
Chartered Accountants
Six Ways Business Centre
1 Guildford Street
Birmingham
B19 2HN
Page 4
Page 5
Oswestry Muslim Centre
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 October 2025
Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| Notes | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 17,551 | 10,553
EXPENDITURE ON:
Raising funds | 4 | (816 ) | (816 )
Charitable activities: | 4
Charitable |  | (6,827 ) | (9,382 )
|  | (7,643 ) | (10,198 )
NET INCOME |  | 9,908 | 355
NET MOVEMENT IN FUNDS |  | 9,908 | 355
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 204,828 | 204,473
TOTAL FUNDS CARRIED FORWARD | 10 | 214,736 | 204,828

The notes on pages 7 to 10 form part of these financial statements.
Page 5
Page 6
Oswestry Muslim Centre
Balance Sheet
As At 31 October 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Total funds
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 7 | 213,693 | 213,693
|  | 213,693 | 213,693
CURRENT ASSETS
Cash at bank and in hand |  | 6,703 | 8,535
|  | 6,703 | 8,535
Creditors: Amounts Falling Due Within One Year | 8 | (660 ) | (2,400 )
NET CURRENT ASSETS (LIABILITIES) |  | 6,043 | 6,135
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 219,736 | 219,828
Creditors: Amounts Falling Due After More Than One Year | 9 | (5,000 ) | (15,000 )
NET ASSETS |  | 214,736 | 204,828
FUNDS OF THE CHARITY
Unrestricted Funds |  | 214,736 | 204,828
TOTAL FUNDS | 10 | 214,736 | 204,828

For the year ending 31 October 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Rukon Abdullah Trustee
13th July 2026

The notes on pages 7 to 10 form part of these financial statements.
Page 6
Page 7
Oswestry Muslim Centre
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Oswestry Muslim Centre is a company limited by guarantee, incorporated in England & Wales, registered number 08246178 and registered charity number 1158383 . The registered office is Oswestry Muslim Centre, 2, King Street, Oswestry, Shropshire, SY11 1QX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
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.
2.3. Resources Expended
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.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No depreciation

2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 17,551 | 10,553

Page 7
Page 8
Oswestry Muslim Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Analysis of Expenditure

| 2025
--- | ---
| Support costs (see note 5 )
| £
Raising funds | 816
Charitable | 6,827
| 7,643

| 2024
--- | ---
| Support costs (see note 5 )
| £
Raising funds | 816
Charitable | 9,382
| 10,198

5. Support Costs

|  |  | 2025
--- | --- | --- | ---
| Raising funds | Charitable | Total
| £ | £ | £
Premises expenses | - | 5,197 | 5,197
General administration | 816 | 1,630 | 2,446
| 816 | 6,827 | 7,643

|  |  | 2024
--- | --- | --- | ---
| Raising funds | Charitable | Total
| £ | £ | £
Premises expenses | - | 7,938 | 7,938
General administration | 816 | 1,444 | 2,260
| 816 | 9,382 | 10,198

6. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
Page 8
Page 9
Oswestry Muslim Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost
As at 1 November 2024 | 213,693
As at 31 October 2025 | 213,693
Net Book Value
As at 31 October 2025 | 213,693
As at 1 November 2024 | 213,693

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 660 |  | 2,400

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 5,000 |  | 15,000

10. Movement in Funds

| As at 1 November 2024 | Income | Expenditure | As at 31 October 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 204,828 | 17,551 | (7,643 ) | 214,736
Total funds | 204,828 | 17,551 | (7,643 ) | 214,736

| As at 1 November 2023 | Income | Expenditure | As at 31 October 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 204,473 | 10,553 | (10,198 ) | 204,828
Total funds | 204,473 | 10,553 | (10,198 ) | 204,828

11. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:
Page 9
Page 10
Oswestry Muslim Centre
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

| 2025 | 2024
--- | --- | ---
| £ | £

12. Related Party Disclosures
13. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 10
Page 11
Oswestry Muslim Centre
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 October 2025
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 17,551 | 10,553
| 17,551 | 10,553
| 17,551 | 10,553
EXPENDITURE ON:
Raising funds
Accountancy fees | (600) | (600)
Commissions payable | (216) | (216)
| (816) | (816)
Charitable Activities:
Charitable
Rent | (884) | (884)
Light and heat | (4,313) | (7,054)
Insurance | (965) | (835)
Telecommunications | (605) | (609)
Legal fees | (60) | -
| (6,827) | (9,382)
| (7,643) | (10,198)
NET INCOME | 9,908 | 355

Page 11