Gloucester Muslim Welfare Association Limited(The)

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Comparative Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6
Notes to the Financial Statements	7—12

The trustees present their report and the financial statements for the year ended 31 October 2025.

Objectives and Activities

Aims and Objectives

THE GLOUCESTER MUSLIM WELFARE ASSOCIATION was established in the early 1960s, following the arrival of the first generation of Muslims in the city of Gloucester.

The Association is responsible in making provision for facilities for Jamaat (congregational) prayers as well as Madressa (Religious out of School classes) Initially these were held at individual members houses, or at other venues such as Halls, Clubs, and school which were hired.

The aims and objectives are to own finance maintain and conduct an Association which shall have for its main purpose the advancement of the welfare and religious thought of Sunni Muslims and for the promotion of the social cultural educational and religious activities of the Gloucestershire Muslims and to provide Madressa Schools and other facilities for worship and for the teaching of the Sunni Muslim Faith and to provide for the Members of the Association the

usual advantages and conveniences of a Religious Community.

Public Benefit

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities provide benefit both to thosed who worship at our Mosque and the wider community of Gloucestershire.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Mr Yakub Patel (resigned 13/01/2026)

Mr Ahmed Ginwalla (resigned 01/12/2025)

Mr Yusuf Topia (resigned 13/01/2026)

Mr Ismail Ginwalla (appointed 19/10/2025)

Mr Hanif Mohamed (appointed 19/10/2025)

Mr Ismail Surty (appointed 19/10/2025)

Charity Number

256744

Company Number

00892661

Registered Office

44-46 Ryecroft Street 3 Stratton Road

Gloucester

Gloucestershire

GL1 4LY

Independent Examiner

Robert Powell Chartered Accountants

Robert Powell

Chartered Accountants

Ground Floor, Olympus House
Olympus Business Park
Gloucester
GL2 4NF

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Gloucester Muslim Welfare Association Limited(The)

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 Ismail Surty

Trustee

17 May 2026

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Gloucester Muslim Welfare Association Limited(The)

Independent Examiner's Report to the Trustees of Gloucester Muslim Welfare Association Limited(The)

For The Year Ended 31 October 2025

Independent Examiner's Report to the Trustees of Gloucester Muslim Welfare Association Limited(The)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Robert Powell Chartered Accountants

17 May 2026

Ground Floor, Olympus House
Olympus Business Park
Gloucester
GL2 4NF

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Gloucester Muslim Welfare Association Limited(The)

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	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	53,552	-	53,552	106,077
Charitable activities:
The Gloucester Musim Welfare Association Limited		63,278	-	63,278	53,508
Other trading activities	4	22,844	-	22,844	23,936
Other	5	1	-	1	2,497

		139,675	-	139,675	186,018

EXPENDITURE ON:
Charitable activities:	6
The Gloucester Musim Welfare Association Limited		(142,520 )	-	(142,520 )	(156,342 )

NET (EXPENDITURE)/INCOME		(2,845 )	-	(2,845 )	29,676


NET MOVEMENT IN FUNDS		(2,845 )	-	(2,845 )	29,676
RECONCILIATION OF FUNDS:
Total funds brought forward		1,500,272	(304,422 )	1,195,850	1,166,174

TOTAL FUNDS CARRIED FORWARD	14	1,497,427	(304,422 )	1,193,005	1,195,850

The notes on pages 7 to 11 form part of these financial statements.

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Gloucester Muslim Welfare Association Limited(The)

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 October 2025

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2024
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	106,077	-	106,077
Charitable activities:
The Gloucester Musim Welfare Association Limited		53,508	-	53,508
Other trading activities	4	23,936	-	23,936
Other	5	2,497	-	2,497

		186,018	-	186,018

EXPENDITURE ON:
Charitable activities:	6
The Gloucester Musim Welfare Association Limited		(156,342 )	-	(156,342 )

NET INCOME		29,676	-	29,676


NET MOVEMENT IN FUNDS		29,676	-	29,676
RECONCILIATION OF FUNDS:
Total funds brought forward		1,470,596	(304,422 )	1,166,174

TOTAL FUNDS CARRIED FORWARD	14	1,500,272	(304,422 )	1,195,850

The notes on pages 7 to 11 form part of these financial statements.

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Gloucester Muslim Welfare Association Limited(The)

Balance Sheet

As At 31 October 2025

Balance Sheet

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11	1,063,014	-	1,063,014	840,167

		1,063,014	-	1,063,014	840,167
CURRENT ASSETS
Debtors	12	1,500	-	1,500	46,900
Cash at bank and in hand		451,635	-	147,213	328,132

		453,135	-	148,713	375,032
Creditors: Amounts Falling Due Within One Year	13	(18,722 )	(304,422 )	(18,722 )	(19,349 )

NET CURRENT ASSETS (LIABILITIES)		434,413	(304,422 )	129,991	355,683

TOTAL ASSETS LESS CURRENT LIABILITIES		1,497,427	(304,422 )	1,193,005	1,195,850

NET ASSETS		1,497,427	(304,422 )	1,193,005	1,195,850

FUNDS OF THE CHARITY
Restricted Funds				(304,422 )	(304,422 )
Unrestricted Funds:
Unrestricted Funds				1,275,365	1,278,210
Revaluation Reserve				222,062	222,062

				1,497,427	1,500,272


TOTAL FUNDS	14			1,193,005	1,195,850

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 Ismail Surty

Trustee

17 May 2026

The notes on pages 7 to 11 form part of these financial statements.

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Gloucester Muslim Welfare Association Limited(The)

Notes to the Financial Statements

For The Year Ended 31 October 2025

Notes to the Financial Statements

1. General Information

Gloucester Muslim Welfare Association Limited(The) is a company limited by guarantee, incorporated in England & Wales, registered number 00892661 and registered charity number 256744 . The registered office is 44-46 Ryecroft Street 3 Stratton Road, Gloucester, Gloucestershire, GL1 4LY.

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 incoming resources are included in the statement of financial activities when the charity is

entitled to, and virtually certain to receive, the income and the amount can be quantified with

reasonable accuracy. The following policies are applied to particular categories of income:

1. Voluntary income is received by way of grants, donations and gifts and is included in full

in the Statement of Financial Activities when receivable. Grants, where entitlement is not

conditional on the delivery of a specific performance by the charity, are recognised when

the charity becomes unconditionally entitled to the grant.

2. Donated services and facilities are included at the value to the charity where this can be

quantified. The value of services provided by volunteers has not been included in these

accounts.

3. Investment income is included when receivable.

4. Incoming resources from charitable trading activity are accounted for when earned.

2.3. 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

Nil

2.4. 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	53,552	106,077

4. Income from Other Trading Activities

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Income from other trading activities	22,844	23,936

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Gloucester Muslim Welfare Association Limited(The)

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

5. Other Income

	2025	2024
	Unrestricted funds	Unrestricted funds
	£	£
Other income	1	2,497

6. Analysis of Expenditure

	2025
	Support costs (see note 7 )
	£
The Gloucester Musim Welfare Association Limited	142,520

	2024
	Support costs (see note 7 )
	£
The Gloucester Musim Welfare Association Limited	156,342

7. Support Costs

	2025
	The Gloucester Musim Welfare Association Limited
	£
Employee costs	40,786
Premises expenses	100,054
General administration	1,178
Governance costs	502

	142,520

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Gloucester Muslim Welfare Association Limited(The)

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

	2024
	The Gloucester Musim Welfare Association Limited
	£
Employee costs	41,639
Premises expenses	113,078
General administration	1,085
Governance costs	540

	156,342

8. Independent Examiner's Remuneration

	2025	2024
	£	£
Independent examination of the financial statements	502	540

9. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	40,786	41,639

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 2 (2024: 2)

11. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 November 2024	840,167
Additions	222,847

As at 31 October 2025	1,063,014

Net Book Value
As at 31 October 2025	1,063,014

As at 1 November 2024	840,167

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Gloucester Muslim Welfare Association Limited(The)

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

12. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,500	46,900

13. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	18,722	19,349

14. Movement in Funds

	As at 1 November 2024	Income	Expenditure	As at 31 October 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	1,278,210	139,675	(142,520)	1,275,365
Revaluation Reserves	222,062	-	-	222,062


Total unrestricted funds	1,500,272	139,675	(142,520 )	1,497,427


Restricted funds
Restricted Income Fund	(304,422 )	-	-	(304,422 )


Total funds	1,195,850	139,675	(142,520 )	1,193,005

	As at 1 November 2023	Income	Expenditure	As at 31 October 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	1,248,534	186,018	(156,342)	1,278,210
Revaluation Reserves	222,062	-	-	222,062


Total unrestricted funds	1,470,596	186,018	(156,342 )	1,500,272


Restricted funds
Restricted Income Fund	(304,422 )	-	-	(304,422 )


Total funds	1,166,174	186,018	(156,342 )	1,195,850

15. Transactions with Trustees

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Gloucester Muslim Welfare Association Limited(The)

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

16. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

17. 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.

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Gloucester Muslim Welfare Association Limited(The)

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	80,464	63,951
Income tax refunds on covenants	(26,912)	42,126

	53,552	106,077

Charitable Activities:
The Gloucester Musim Welfare Association Limited
Marriage fees	230	340
Funeral income	10,147	2,666
Rental income	52,901	50,502

	63,278	53,508
Other trading activities

Membership fees	22,844	23,936

	22,844	23,936

Other

Other income	1	2,497

	1	2,497


	139,675	186,018
EXPENDITURE ON:
Charitable Activities:
The Gloucester Musim Welfare Association Limited
Priest's salaries	(40,786)	(41,639)
Caretakers	(20,353)	(19,515)
Light and heat	(27,778)	(43,946)
Water rates	(2,808)	(3,536)
Mosque maintenance, repairs and furnishings	(43,612)	(39,920)
Mosque insurance	(3,350)	(2,928)
Rented property expenses insurance	(2,153)	(3,233)
Broadcast licence fee	(150)	(150)
Printing, postage and stationery	(533)	(443)
Telephone rental charges	(461)	(461)
Bank charges	(34)	(31)
Independent examiner's fees	(502)	(540)

	(142,520)	(156,342)

	(142,520)	(156,342)

NET (EXPENDITURE)/INCOME	(2,845)	29,676

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