Tunbridge Wells Islamic and Cultural Association
Charity Number: 1014077
**Tunbridge Wells Islamic and Cultural Association Trustees' Report and Unaudited Financial Statements for the Year Ended 30 April 2025**
Tunbridge Wells Islamic and Cultural Association
|**Contents**|**Page**|
|---|---|
|**Legal and Administrative Information**|1|
|**Trustee's Report**|2|
|**Statement of Financial Activities**|4|
|**Statement of Financial Position**|5|
|**Notes to the Financial Statements**|6|
Tunbridge Wells Islamic and Cultural Association
## **Legal and Administrative Information**
**CHARITY NUMBER:** 1014077 **REGISTERED OFFICE:** 99 Camden Road Tunbridge Wells Kent TN1 2QR **TRUSTEES:** Muhammed Younus Bagha (Chairman) Amenur Abdussamad (General Secretary) Mohammad Sarwar Hussain (Treasurer) Suleman Khandakar Muhammad Abul Kashem Said Bouamra Hussain Muhit
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Tunbridge Wells Islamic and Cultural Association
## **Report of the Trustees for the Year Ended 30 April 2025**
The trustees present their report and the financial statements for the year ended 30 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 (FRS102) (effective 1 January 2015). The trustees who served during the year and up to the date of this report are set out on page 1.
## **Structure, governance and management**
The trustees are fully responsible for the management of the Masjid which is open to all Muslims for prayers. No membership is required to attend the Masjid.
## **Objectives and activities**
The charity's objectives are to provide religious facilities and to promote cultural harmony in the local Muslim community.
## **Financial review**
The net surplus of the charity is set out on page 4 and the trustees consider that the accumulated funds to be sufficient to enable the Masjid to meet its objectives.
## **Statement as to disclosure of information**
In so far as the trustees are aware:
- there is no relevant information of which the charity's trustees are unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that they are aware of that information.
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Law applicable to charities in England and Wales, Charities Act 2011 and Charity (Accounts and Reports) Regulations 2008 requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:
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Tunbridge Wells Islamic and Cultural Association
## **Statement of trustees' responsibilities** _(continued)_
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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 which 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 and the Charity (Accounts and Reports) Regulations 2008. 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.
ON BEHALF OF THE BOARD:
Muhammed Younus Bagha - Chairman
26 February 2026
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Tunbridge Wells Islamic and Cultural Association
## **Statement of Financial Activities for the Year Ended 30 April 2025**
|**Notes**
**Incoming resources**
Incoming resources from generating funds:
Voluntary income
2
Other income / Madrassa fee
Investment income
3
**Total incoming resources**
**Resources expended**
Staff costs
4
Light & heat
Rent
Rates
Insurance
Premises expenses
Cleaning
Telephone
Computer expenses
Advertising
Bank / Card charges
Sundry expenses
Legal and professional fee
Accountancy fee
Donations paid
Training
Depreciation
**Total resources expended**
Total funds brought forward
**Total funds carried forward**|**30.04.25**
**£**
108,528
5,655
-
114,183
68,597
8,605
-
1,860
1,685
3,142
-
647
-
-
2,087
874
2,690
-
32
-
21,084
111,303
2,880
1,169,816|**30.04.24**
**£**
134,772
6,015
-|
|---|---|---|
|||**1**40,787|
|||65,453
10,145
435
600
1,581
1,524
3,000
658
135
50
2,478
-
1,872
1,750
600
1,859
22,474|
|||114,614|
|||26,173|
|||1,166,936|
The notes on pages 6 to 9 form an integral part of these financial statements.
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Tunbridge Wells Islamic and Cultural Association
## **Statement of Financial Position as at 30 April 2025**
|**Notes**
**FIXED ASSETS**
Tangible assets
5
**CURRENT ASSETS**
Debtors
6
Cash at bank and in hand
**CREDITORS**
Amounts falling due within
one year
7
**NET CURRENT ASSETS /**
**(LIABILITIES)**
**TOTAL ASSETS LESS**
**CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted income funds
8
**TOTAL FUNDS**|**30.04.25**
**£**
**£**
1,136,741
-
33,945
33,945
(870)
33,075
1,169,816
1,169,816
1,169,816
1,169,816|**30.04.25**
**£**
**£**
1,136,741
-
33,945
33,945
(870)
33,075
1,169,816
1,169,816
1,169,816
1,169,816|**30.04.24**
**£**
**£**
1,139,824
-
29,354
29,354
(2,242)
27,112
1,166,936
1,166,936
1,166,936
1,166,936|**30.04.24**
**£**
**£**
1,139,824
-
29,354
29,354
(2,242)
27,112
1,166,936
1,166,936
1,166,936
1,166,936|
|---|---|---|---|---|
||33,945
(870)||29,354
(2,242)||
||||||
|||1,169,816
1,169,816||1,166,936
1,166,936|
|||1,169,816||1,166,936|
|||1,169,816||1,166,936|
The financial statements were approved by the trustees on 26 February 2026 and signed on their behalf by:
Muhammed Younus Bagha (Chairman)
Mohammad Sarwar Hussain Amenur Abdussamad (Treasurer) (General Secretary)
The notes on pages 6 to 9 form an integral part of these financial statements.
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Tunbridge Wells Islamic and Cultural Association
## **Notes to the Financial Statements for the Year Ended 30 April 2025**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.
## **1.1 Basis of accounting**
The financial statements have been prepared under the historical cost convention and 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 2015)’ and the Charities Act 2011.
## **1.2 Incoming resources**
All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
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.
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.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
## **1.3 Resources expended**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
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Tunbridge Wells Islamic and Cultural Association
## **Notes to the Financial Statements for the Year Ended 30 April 2025** _(continued)_
## **1.4 Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Land and buildings 2% straight line Fixtures, fittings and equipment 20% straight line
No depreciation is provided on the freehold property. It is the Charity's policy to maintain this asset in a continual state of sound repair and, accordingly, the trustees consider that the life of this asset is so long and the residual value so high that depreciation is insignificant.
## **2. Voluntary Income**
|General donations received
**3. Investment Income**
Bank interest receivable
**4. Employees**
**Employment costs**
Wages and salaries|**30.04.25**
**£**
108,528
108,528
**30.04.25**
**£**
-
-
**30.04.25**
**£**
68,597
68,597|**30.04.24**
**£**
134,772|
|---|---|---|
|||134,772|
|||**30.04.24**
**£**
-|
|||-|
|||**30.04.24**
**£**
65,453|
|||65,453|
No employee received emoluments of more than £60,000 (2024: £60,000).
## **Number of employees**
The average monthly numbers of employees (excluding the trustees) during the year, calculated on the basis of full-time equivalents, was as follows:
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Tunbridge Wells Islamic and Cultural Association
## **4. Employees** _(continued)_
|**mployees**_(continued)_|||
|---|---|---|
|Imams and other teachers|**30.04.25**
**£**
68,597
68,597|**30.04.24**
**£**
65,453|
|||65,453|
All trustees are volunteers and render their services free of charge. Consequently, no salaries have been paid to the trustees this year.
## **5. Tangible Fixed Assets**
|**COST**
At 1 May 2024
Additions
Disposals
At 30 April 2025
**DEPRECIATION**
At 1 May 2024
Charge for the year
Eliminated on
disposal
At 30 April 2025
**NET BOOK VALUE**
At 30 April 2025
At 30 April 2024|**Freehold**
**Property and**
**Improvements**
**£**
1,203,254
18,000
-
1,221,254
67,861
16,652
-
84,513
1,136,741
1,135,392|**Fixtures and**
**Fittings**
**£**
34,510
-
-
34,510
30,078
4,432
-
34,510
-
4,432|**Totals**
**£**
1,237,763
18,000
-|
|---|---|---|---|
||||1,255,764|
||||97,939
21,084
-|
||||119,023|
||||1,136,741|
||||1,139,824|
## **6. Debtors: Amounts due within one year**
|**Employment costs**
Other debtors|**30.04.25**
**£**
-
-|**30.04.24**
**£**
-|
|---|---|---|
|||-|
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Tunbridge Wells Islamic and Cultural Association
## **7. Creditors: Amounts due within one year**
Other creditors
|**30.04.25**
**£**
870
870|**30.04.24**
**£**
2,242|
|---|---|
||2,242|
## **8. Unrestricted funds**
|
At 1 May 2024
Incoming resources
Outgoing resources
At 30 April 2025|**30.04.24**
**£**
1,166,936
114,183
(111,303)|
|---|---|
||1,169,816|
9