ISLAMIC COMMUNITY CENTRE & MASJID AYESHA TOTTENHAM Registered Charity no: 1012023 Annual Report for the year ending 31 March 2025 111 Ill ABACUS PARTNERS (LDN) LLP CHARTERED CERTIFIEDACCOUNTANTS UNITA, ABBOThS WHARF 93 STAINSBY ROAD LONDON, E14 6JL ISLAMIC COMMUNITY CENTRE YEAR ENDED 31 MARCH 2025 Charity Information Trustee Mr Nur Chowdhury Mr M Ashik Ali Mr NimborAIi Mr Mohammad Faruque Hossain Khaled Mohammed Abdul Moyeed Charity number 1012023 Principal Offi 115 Clyde Road London N15 4JZ Independent Examiner MrAskir Khan Abacus Partners (Ldn) LLP Chartered Certified Accountants UnitA, Abbotts Wharf 93 Stainsby Road London E14 6JL Bank Barclays Bank PIC ISLAMIC COMMUNITY CENTRE Reports and Financial Statements For the year ended 31 March 2025 Contents: Page no Details Trustees, Report Independent Examiner Report Statement of Financial Activities Statement of Financial Position 10 Notes to the accounts ISLAMIC COMMUNITY CENTRE Trustees, Report Year ended 31 March 2025 The Trustees present their report and the financial statements for the year ended 31 March 2025. Governing Instrument: The charity's objects and regulations are regulated by the constitution adopted in 1992 and the charity is an unincorporated association. The object of the charity is to advance education and assist in the provision of facilities for the recreation and other leisure time occupation of the inhabitants of the beneficial area and in particular Muslims in the intcrests of social welfare and with the object of improving their conditions of life. The charity is organised with a committee elected by the members to oversee the overall activities and one of the committee members is nominated 2$ the chairperson to monitor the day to day running of the charity. Trustees andlor prineipal officers: The following oificers of the charity have held offIce for the whole of the year. Mr. Nur Chowdhury MrAshik Ali Chainnan Secretary The trustees are eligible, in committee, to appoint additional trustees under the temis of the constitution. Activities and Achievements-Public benefits l. Prayer facilities Our mosque has been a welcoming place for musallis in North London. As the only purpose-built mosque in South Tottenham, we have become a role model mosque assisting other mosques to set up in the wider North London area. We continue to play a crucial role in the emergcnce of Southgate Mosque and Barnet Mosque, for example. We estimate that over a 1000 people attend fivc daily congregational Prayers and juma prayer at our mosque. The community around South Tottenham tend to be transient as many people live in the area for a few years before moving to other ar¢as. 2. Ramadan and Iftar Service In Ramadan, we had huffaz alongside our two Imams leading the prayer every night. The mosque was its liveliest in Ramadan every night. In the last 10 nights, over 20 people performed itikafin our mosque. We also offered Tahajjud prayers during the last portion of the night. As part of our commitment to the community, the mosque provided a hot meal every day for iftar. We provided approximately 3,000 iftar meals during the month of Ramadan. 3. Fundraising The masjid's main source of income is our Friday Collection and standing orders. During Ramadan, we had collection for our masjid once or twice a week. W¢ allocated the rest of the days to different humanitarian charities working to help the poor and the needy around the world. We have improvcd our credit and d¢bit card payment facilities as card donations now regularly overtake cash donations. 4. Advieelcounselling and Visits Providing advice, counselling to musallis on a range of matt¢rs is a core part of the service offered by our respected imams and committe¢ members. Many new niusallis move to South Tottenham from abroad or other parts of the county. We have given them practical help on accommodation, accessing council's services and so on. Our imams and committee members have also visited the sick at home or hospital. Marriage Service Islamic Community Centre is registered to solemnise Islamic marriages. The imams have carried out this service on numerous occasions throughout the year for members of our community. 6. Tarbiyyah We have del ivered regular Qur'an, Hadith and Fiqh classes in our mosque throughout the year led by Itnam Khidir Hussain and Imam Sayem Rahman. We have also invited guest speakers to deliver talks at various evcnts throughout th¢ year. Most recently, the mosque host¢d a Seerah COnfe￿nce on Sunday 12 October 2025. 7. Evening and weekend Madrasab The masjid has been providing an Islamic school from the very early days. At present, Duha Institute is providing evening and weekend madrasah. There are five differ¢nt classes during the weekend and four different classes during weekdays. The madrassa has 130 students. 8. Youth Club The mosque attracts a large number of young boys to its youth club. There is currently a session on the last Friday of cach month for boys aged between 9 and 16. We are currently exploring whether a session can b¢ organised for young girls. 9. Annual Barbecue and Family Fun Day We organise a barbcque and family fun day every year in July before the school holidays begin. It is an opportunity for the whole ¢ommunity to come together. Volunteers prepare delicious food items which they sell to members of the community. There is a special barbecue in the yard in front of the mosque. Many stalls sell arts and craft, clothes and bric-a-brac. All proceeds go the mosque. 10. Volunteering The mosque provides ad hoc volunteering opportunities for members of the community throughout the year. We need volunteers afterjuma praycr, during taraweeh and at the end of eid prayers to collect funds from members of the congregation. We also need volunteers to help with the distribution of food at iftar time in Ramadan and other occasions when food is served. The annual barbecue and family fun day is organised and delivered by volunteers. Volunteering is a good way to make friends and feel part of the community. Members are encouraged to contact imams and committee members if they want to volunteer to help the mosque. Reserves Policy: The board has determined that the appropriate level of free reserves to be maintained which are not invested, will be equivalent to 6 to m 9 months, operation costs, which is £50K to £75K. The charity has total free reserve fund of £2555K {excluding fixed assets) which is enough for 12 months operational cost of the charity. Review of Transactions and Financial Position: With the commitments, indicated above, the financial position of the charity is very secure with net fund of £1,414,244 as at 31 March 2025 (£1,379,923 March 2024). Trustees, Responsibilities The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable laws and the United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently,. observe the methods and principles in the Charities SORP 2015 (FRS 102); make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Account5 and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Independent Examiner Abacus Partners (Ldn) LLP were reappointed as the independent examiner for the following year. The report has been prepared in accordance with Statement of Recommended Practice". Acc ounting and Reporting by Charities 2011 (amended 2015),SORP. Signed on behalf of the board of trustees. Ashik Ali Secretary 2 November 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ISLAMIC COMMUNITY CENTRE Year ended 31 March 2025 We have examined the accounts and statements on pages 9 to 14, which have been prepared on the basis of accounting policies set out on page 11. Respective responsibilities of Directors and Examiner: The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144{2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income did not exceed £500,000 and I am qualified to undertake the examination by being a qualified member of the CIMA. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145 of the 2011 Act., to follow the procedures laid down in the general Directions given by the Charity Commission under section 14515}(b) of the 2011 Act.. and - to state whether particular matters have come to my attention Basis of independent examinerfs report: My examination was carried out in accordan￿ with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a "true and fair Vie￿ and the report is limited to those matters set out in the statement below. Independent examinerfs statement In connection with my examination, no matter has come to my attention.. (1) which gives me reasonable cause to believe that in any material respect the requirements- to keep accounting records in accordance with section 130 of the 2011 Act., and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met", or {2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mr Iqbal Chowdhury FCCA Abacus Partners (LDN) LLP Chartered Certified Accountants 93 Stainsby Road, London E14 6 JL ISLAMIC COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 2025 Total 2024 Total Unrestricted Restricted Incoming Resources Notes Voluntary Income 111.640 111,640 102, 187 ActiMties For Generating Funds 10.311 19,911 25,499 Sundry Income 1,793 2,419 Total Income 123,039 10,311 133,350 130, 105 Resources Expended Voluntary Cost 237 237 462 Charitable Actimties Cost 10,311 89,977 105,486 G0￿Mance and Support Cost 8,815 8.815 6, 19J 88,718 10,311 99,029 112,137 Net in¢omeldeficit for the year 34321 34,321 17, Funds at 1 April 2024 1,379,923 1,379,923 1,361,955 Fund M0￿ment Funds at 31 March 2025 1,414,244 1,414,244 1,379,923 The notes on pages 11 to 1¥fomi part of these accounts. ISLAMIC COMMUNITY CENTRE STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025 2025 2024 Notes Fixed Assets: Freehold Property Fumiture & Equipments 1, 127,917 20,030 1,147,977 1, 127.947 15.366 1,143,313 CurrentAssets: Other debtors C2sh in hand and atbank io loo,000 177,319 277,319 50,000 197,954 247,954 Creditors: Amountfalling duewithin oneyear 11 3,052 Net OJrrentAssets 274,267 244.610 Amountfalling dueatter morethan oneyear 12 8,000 NetAssets 1,414,244 1,379,922 Funds: Unrestricted fvnd blfvld. 1,414,244 1,379.923 Total Funds 1,414,244 1,379,923 These financial statements ha￿ been prepared in accordance with the promsions applicable to companies subject to the small companies, regime and in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland.. There financial statements were approwl by the board of trustees and authorised for issue on 2 N0￿mber 2025, and are signed on behalf of the board by: NurA thowdhury ai rperson The notes on pages11 to 1 Iform part of these accounts. io ISLAMIC COMMUNITY CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting Pollcie& 1.1 Basis of preparation of account&. The financial statements habe been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing Iheir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effectivè 1 January 2015)- (Charities SORP 2015 {FRS 102). The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction ￿lue unless othetwise stated in the relevant accounting policy notels). 1.2 Income Recognition". All incoming resources are included in the Statement of Financial Actikities {SoFA) when the charrty is legally entitled to the income after any perfomiance conditions habe been met, the amount can be measured reliably and it is probable that the income will be recei￿d. Donation and other income recognised when recei￿d. Grants for immediate expenditure are accounted for vthen they become receivable. Grants l Donation restricted to future accounting period are deferred and recognised in those Grants l Donation for specific project are treated as restricted to the projects Cl￿d. for fvture 1.3 Allocation of cost: Costs are allocated between restricted and unrestricted fvnd according to the temis of income. Where items expended are mixed, they are apportioned between the categories according to the income they relate to as well as using best possible professional judgements. 1.4 Support cost.. Support costs are those functions that assist the worf( ofthe charity but do not directly undertake charilable actilAties. Support costs include back office costs, finance, personnel, payroll and g0￿ManCe costs which support the Trusts programmes and a¢ti)Aties. These costs ha￿ been allocated between cost of raising funds and expenditure on charitable actlmties. 1.5 Tangible fixed assets and depreciation: Fixed assets for the charity used are capttalised at cost. They are stated in the accounts at cost less depreciation. Depreciation is calculated to write off the cost less their estimated residual ￿lUe, 0￿r their expected useful li￿S on the following bases.. Land and buildings Fumiture, Fixture and Equipment's 1.6 Funds: Unrestrrcted fvnds are a￿lIable for use at the discretion ofthe trustees in furtherance ofthe general objeCti￿S of the charity and which ha* not been designated for other purposes. Designated fijnds comprise unrestricted ￿ndS that ha￿ been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial Restricted funds are furKls which are to be used in accordance with specific restrictions imposed by donors or which ha* been raised by the charity for particular purposes. The cost of raising and administering such fvnds are charged against the spectfic fijnd. The aim and use of each restricted fund is set out in the notes to the financial statements. 1.7 Going concem Atthe fjnE ofapproving the a￿unts, the tru*es have a reasonab￿ eX[￿￿10n hal the tharty had adequaÈ resources b o)ntr"nue in operalH)nal exIStsn￿ the knrseeable •j￿re. Thus the trusÈe5 0)nfinue b adoptlhe gowig o)n(£rn basis ofa(Lounting in preparwig a0￿unts. None 20Yo on cost li ISLAMIC COMMUNITY CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Incoming Resources The incoming resources and surplus are attributable to the principal actimties of the charity. INCOME SUMMARY Voluntsry Income: UnrestTicted Restricted 2025 2024 Friday Collection Donation and other fundraising 74,469 37,171 111.640 74,469 37,171 111.640 62,400 39,787 102,187 4 Activities For Generating Funds: Unreslricted Restricted 2025 2024 Duha Institute & other5 Gaza and Iftar 9,600 9,600 10,311 19,911 9,600 15,899 25,499 10,311 10.311 9,600 Sundry Income Unrestricted Restricted 2025 2024 Other income 1,799 1,799 2,419 2,419 1,799 Total Income EXPENSES SUMMARY Voluntary Cost., 123,039 10,311 133,350 130,105 Unrestricted Restricted 2025 2024 Subscriptions 237 237 237 237 462 462 Charitable Activities Cost". Unrestricted Restricted 2025 2024 Wages including E'r NIC Water rates lfta r & other projects Gaza donations Repair and Maintenance Light & Heat Cleaning expenses Insurance AGM and e￿nt expenses Printing, Postage and Stationery Telephonellntemet 45.933 2,085 45,933 2,085 10.311 39,827 1,882 10,528 7,555 8,657 19,025 13,496 2,077 1,200 1,008 231 105,486 10,311 800 11,576 15,415 2,198 800 11.576 15,415 2.198 1.300 359 79,666 1,300 359 89,977 10,311 12 ISLAMIC COMMUNITY CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Governancelsupport Cost: Unrestricted Resttrcted 2025 2024 Printing, Postage and Stationery Telephonellntemet AGM and e￿ntS expenses Credit card seNce ¢haeges Depreciation on FF & Equipment's 252 230 300 90 1,156 7.569 8,815 88,718 1,156 7,569 8,815 99,029 5,122 6,190 112,138 Tota l Expenses 10,311 Tangible Fixed Assets. Freehold UBuilding 1,127,947 Fumiture & Total Fittings 51,610 12.233 63,843 Cost at 01.04.2024 1,179,557 12,233 1,191,790 Add iti ons 1.127.947 Depreciation bl￿d. Charge for the year 36,244 7,569 43.813 7,569 43,813 Balance at 31.03.2025 1.127.947 20.030 1,147,977 Balance at 31.03.2024 1,127.947 15,366 1,143,313 2024 10 Debtors & Prepayments 2025 Other loan- SoLrthgate & Bamet Masjid loo,000 50,000 11 Creditors & Accruals: 2025 2024 Other Creditors and Accruals HMRC: Paye 1,350 1,702 3,052 1.200 2.144 12 Q*41asana Iprivate personal loan) Payable after more than one year 8.000 8,000 13 Tru¥rtees Remuneration: The trustees neither recei*d nor wal￿d any remuneration during the year 2025 {2024.' £Nil) 14 Taxation: The entity is a registered charity and does not undertake non