TORBAY ISLAMIC CENTRE
Financial Statements
For the year ended 31 January 2024
Charity No. 1056312
130 AVENUE ROAD
TORQUAY
DEVON

INDEX
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Noles to the Accounts
8-11

TORBAY ISLAMIC CENTRE
REPORT OF THE TRUSTEES
For the year ended 31 January 2024
The Trustees present their annual report and financial statement for the year ending 31 January 2024
and confirm they comply with the charities Act 1993 as amended by the Charities Acl 2011 and the
Charities SORP IFRSSE) published on 16th July 2014.
STUCTURE. GOVERNANCE AND MANAGEMENT
Governing Document
Torbay Islamic Centre was founded in 1984, its amended constitution was adopted on the 3rd of June
1996 and was registered with the Charity Commissions on the 21st of June 1996 (registration number
10563121. The address of the charity is 1281130 Avenue Road. Torquay, Devon TQ2 5LQ.
Organisational structure
The Trustees (Members of the Executive Committee) are responsible for the general control and
management of the Charity.
The Trustees give their name freely and receive no remuneration or other financial benefits. The
Trustees that have served during the year and up lo the dale of Ihis report are set be50w.
Mr Yousif a Al-Nassar
Dr Ibrahim Masoud
Mr Mahmoud Al-Ghareeb
Bashir Rana
Mr Abdullah Ahmed Zollay
Mr Peter Frederick Muhammad Davis-Ali
Mr Eissa Al-SLJbhi Al-Harbi
Mr Mohammed Bamukra
Mr Saeed Omar Balbaid
RISK MANAGEMENT
The Trustees have assessed the risks the charity faces. The Trustees are satisfied that systems are in
place, or arrangements are in hand. lo manage the risks that have been identified. In particular,
insurance cover is in place and the finances of the mosque are kept under review.
OUR AIMS
The objecls of the charity are set out in the charities Trust Deed and are summarised as follows-, the
advancement of the religion of Islam in accordance with the tenets and doctrines of the holy Quran and
Sunnah. The advancement of the education of Muslim children in accordance with tenets and doctrines
of Islam and for the relief of such Muslims who are poor and needy.
OUR OBJECTIVES
Our Objectives are sel to reflect our faith and community aims. Each year our Trustees review our
objectives and activities to ensure that they continue to reflect our aims. In carrying out this review the
Trustees have considered the Charity Commissions general guidance on public benefit and in particular
the supplementary public guidance on the advancement of religion for the public benefit. Our aims
remain lo provide a facility where Muslims can worship.
Our long-lerm ambition is to build the self-confidence of Torbay's Muslims in their faith and through our
activities help make our area a peaceful, vibrant and harmonious community.
STRATEGIES
We want to make our Mosque accessible and a welcoming venue where all Muslims, or those who wish
lo know more about our faith. can gather together to learn about their religion and worship. We are also
fortunate lo have facilities forwomen who want lo pray at Ihe Mosque. The Mosque is open at all prayer
times with the Friday Prayers being the focus of our activities.
We give talks to schools and local organisalions on the Muslim faith.

TORBAY ISLAMIC CENTRE
REPORT OF THE TRUSTEES (CONT'D)
For the year ended 31 January 2024
ACTIVITIES AND ACHIEVMENTS
How our activities deliver public benefit.
The charity carries out a wide range of activities in pursuit of its charitable aims. The Trustees consider
that the activities summarised in the Chairman's report given below. provide benefit both to those who
worship al our mosque and the wider community of Torbay.
Religious Activities
Our Mosque provides a centre for our prayers and worship of the activities associated with our faith.
During the year under review, we offer a range of services and activities.
Chairman's Report.
111 Ramadhan & prayers - The Mosque is holding all daily prayers, Ramadan was held at the Torbay
Islamic Centre with great success and large numbers of the brothers atterbding daily to break the fast
and attend Tarweeh prayers in the late evening.
121 Local schools and colleges visits- Now the Covid Virus has finished we were able to start visiting
local Schools, Colleges and other related establishments.
131 The teaching of children and teenagers - The Religious classès held by the Imam for the local
children have been very successful reaching 46 students with 5 x classes including one for the Ladies.
{5) The Imam teaches children on SatUTday mornings - These classes held by the Imam for local
children on a Saturday morning plus 4 volunteer teachers.
161 The two EID prayers - The Two EID Prayers were held at the Torbay Islamic Centre.
So all the brothers & Sisters and local families could attend. the Imam suggested holding three sittings
6.00am, 7.30am and 9am which was very successful.
We would like to thank him for all his hard work. they were very well attended.
171 Local community attending the Mosque- The number of Brothers & Sisters attending the
Torbay Islamic Centre has increased considerably due to the arrival of a large number of Asylum
Seekers staying within the Bay. The Asylum Seekers have left but the number of people attending
have increased because they are now coming from Dawlish, Teignmoulh. Newton Abbot, Totnes and
Paignlon.
181 Donations- We are holding all 5 x Prayers and importantly the Friday Prayers, the weekly
collections have now started again which will help support the Torbay Islamic Centre greatly as during
the Pandemic this was not possible. The brothers are still donating regularly wilh Direct debits and we
have now introduced the Sumup Card Donation reader allowing the brothers lo donate by Debit &
Credit card which wasn't possible before. combined with the increased numbers of Brothers & Sisters
attending the Friday Prayers the donations within the Mosque have increased to much higher
numbers than ever before.
18al Charity Donations - This year we have seen an increase in Disasters. Emergencies and
Conflicts throughout the world, The local community have pulled together like never before in an effort
to help those effected.
February l March 2023- fund raising efforts for Turkishlsyrian earthquake appeal - over £5,000
raised.
October 2023 - fund raising efforts for Turkish & Moroccan earthquake appeal - tolalling £2,018.00 -
£1,009 sent to 2 x charities - Help2hope Maroclwafa relief
19) Expenses - The Brothers over the last 12 months have started taking out Direct Debit donations
monthly to the Torbay Islamic Centre to help pay for the Religious Services provided by our Imam and

also help cover the utility charges such as electricity. Gas, Water rates, Wifi, and Telephone Etc and
with ever increasing utility charges we are endeavouring to find the cheapest supplier.
1101 Repairs & Refurbishment- Due to the ever-increasing numbers of people attending the Torbay
Islamic Centre, a need for more Prayer space but also to bring the Torbay Islamic Centre up lo date
with a clean and professional image it was decided to implement the largest refurbishment plan ever
attempted.
This would bring Ihe Torbay Islamic Cenlre up lo dale with more room, cleaner and more modern
surroundings and allow us to provide the local community with more facilities.
Please find below a timeline showing the renovations and refurbishments implemented.
March 2023 -
Wash area refurbished.
April 2023 -
Refurbishmenl of 128 starts I removal of inlernal walls and bathroom.
April 2023 -
End of April supporting Work starts in roof of 128-130 to support the roof &
ceiling in preparation for removal of internal walls.
May 2023 -
Steel work and roof supports are insialled.
May 2023-
End of May internal wall comes down.
June 2023-
Beginning of June oak panelling installed on walls in 128
June 2023-
June 2023-
Middle of June false ceiling starts being installed in 128-130
Back gaiden work starts- removal of all garden waste.
June 2023-
End of June carpets purchased.
July 2023
July 2023
Eid event held at Sherwood hotel (Eid in Ihe park}.
Decorating work commences inside 128-130
August 2023 -
Refurbishment of back garden starts I new walls, new nonslip flooring, repair
of flat roof, new ceramic tiles.
August 2023 -
September 2023 -
End of August rTrew carpets are filled throughout 128-130.
Back garden completed.
October 2023-
Work starts on new storage unil back of 130.
November 2023 -
November 2023-
Work starts on the refurbishment of the front gardens of TIC.
New signs go out outside I front of building decorated.
December 2023-
January 2024 -
Old kitchen in 130 removed and refurbishment begins.
Fitting of Arabic Toilet in 130 completed.
1111 Simon Ramsden is looking after the weekly collections, Banking. Bookkeeping, Preparation of
the yearly accounts that are then passed onto our accountant who in turn prepares the final yearly
accounts for the Public Charity Commission and is also the secretary taking the minutes of the AGM.
111 al We would like to thank Simon Ramsden for his diligent work in Carrying out the booking keeping
and passing them on to the accountants as above and his work the Mosque through the
refurbishrnent.
{12} A late AGM was held in the office of 144 Avenue RD because of the Month of Ramadan in March
& April with only the trustees, Imam. Simon Ramsden. Alan as the accountant.
(131 Before the refurbishment and as we hardly used 128 Avenue Rd the Imam Abdulkader did move
in to the Mosque for a few months which did not affect the running of the Torbay Islamic Centre at that
lime but due to Abdulkaders mother being seriously ill unfortunately he had to return to London bul it
was agreed to keep his position open for him lo return al a later date but due to his mother's ill hea Ith
he had to stay in London.
After il was confirmed that Abdulkader was not able lo return to Torquay, he kindly offered to find a
suitable Imam for the Torbay Islamic Centre.
Abdulkader introduced a New Imam to lake over his old position by the name of Sadiqul Islam,
Brother Sadiqul came down from London to look into taking the position and was very popular with
the Brothers and Sisters of the Mosque and decided to take up the permanent position of a full time
Imam at the Torbay Islamic Centre.

11 was a wide decision as he is very enthusiaslic and works very hard helping & teaching tho Brothers
& Sisters and Children. He also advises them about their problems but also meets r70n-Muslims telling
them about the Islamic Religion.
{141 This year we have had a number of people deciding to be Muslim and taking the Shahada.

TORBAY ISLAMIC CENTRE
REPORT OF THE TRUSTEES (CONT'D)
For the year ended 31 January 2024
FINANCIAL REVIEW
Reserves Policy
The Trustees have reviewed the reserves of the Charity. The policy is to hold enough funds to meet
two years, operating costs of the Mosque. Following the extension of the Mosque. the numbers
attending on Friday mean that the Mosque is nearly full and consideration will need to be given to
extending the Mosque and as such additional funds are being retained for this purpose and the
onlinued aims and activities of the Charity.
Principal Funding Sources
The Charity s main source of income is donalions from the congregation. The total unrestricted
donations and collections this year were £74.45712023 - £30,369). The unrestricted fund expenditure
was £100,677 (2023 - £22.641 }, leaving a net deficit of £26,220 (2023 surplus - £7,728).
Investment Policy and Objectives
The Charity has no long term investments. Cash reserves are held in a bank account.
Approved by the Trustees on
.2024, and signed on its behalf by..
Yousif A AL Nassar
Chair

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF TORBAY ISLAMIC CENTRE
FOR THE YEAR ENDED 31ST JANUARY 2024
I report to the Trustees on my examination of the accounts of the Torbay Islamic Centre for the year
ended 31 January 2024.
Responsibilities and basis of this report
The Charity's Trustees are responsible for the preparation of Ihe accounts in accordance with the
requirements of the Charities Act 2011 {'the Act'l.
I report in respect of my examinalion of the Charity's accounts carried out under section 145 ofthe 2011
Act and in carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 14515}{b) of the Act.
Independent examinerfs statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe Ihat in any material respect=
accounting records were not kept in respect of the Charity as required by section 130 of the
Act., or
2. the accounts do not accord with Ihose records- or
3. the accounts do not comply with the applicable requirements concerning the form and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Ryan Prynne FCCA CTA
Francis Clark LLP
Sigma House
Oak View Close
Edginswell Park
Torquay
TQ2 7FF
Date.. 22 May 2024

TORBAY ISLAMIC CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31 January 2024
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Note
Income & Endowments From
Voluntary Income
Investment Income
Total
74,457
2,454
76,911
30.976
74.457
2,454
76.911
30,976
Expenditure
Charitable Activities
Charitable Giving
100,677
100,677
2.018
102.695
22.641
2.018
2.018
100.677
Total
Nel Movement of Funds
Transfer between Funds
(26.220)
60
(26,160)
46.543
436
(25,784)
60
{25,724)
47,798
8.335
75
8,410
39,388
436
1,255
Balance brought forward
at 1 February 2023
Balance carried forward
at 31 January 2024
20.383
1,691
22,074
47,798

TORBAY ISLAMIC CENTRE
BALANCE SHEET
As at 31 January 2024
2024
2023
Note
FIXED ASSETS
Tangible Assets
274,641
274,701
CURRENT ASSETS
Cash at Bank & In Hand
Payments in Advance
Debtor
24,756
1,078
48,004
1.055
25.834
300,475
49,059
323,760
LIABILITIES
Creditors Amounts falling due
within one year
3.760
296.715
1,261
322,499
CHARITY FUNDS
Unrestricted Fund.. General Fund
Capilal Fund
20.383
274,641
1,691
296.715
46,543
274,701
1,255
322,499
Restricted Fund
Approved by the Trustees on
.2024. and signed on its behalf by..
Yousif A Al Nassar
Chair

TORBAY ISLAMIC CENTRE
NOTES TO THE ACCOUNTS
Year ended 31 January 2024
Accounting Policies
The principal accounting policies adopted in the preparation of the Financial Statements are as
follows:
Basis of Accounting
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise slated in the relevant note{s) lo these
accounts. The financial slatemenls have been prepared in accordance with the statement of
recommended practice, accounting and reporting by charities preparing their accounts in
accordance with the Financial Reporting Standaid applicable in the UK and Republic of Ireland
issued October 2019 and the Charities Act 2011. Torbay Islamic Centre meets the definition of a
Public Benefit Charity under FRS102.
bl
Fixed Assets
Fixed Assets are stated in the Balance Sheet at the historical cost less depreciation.
Depreciation
Depreciation is calculated lo write down the cost of Tangible Fixed Assels over the estimated
useful lives at the rate set our below..
Equipment
200/0 reducing balance per annum
The Iruslees keep the Freehold Property in good condition with regular maintenance and
consider that the residual value of the property (excluding land) will be in excess of cost and as
such no depreciation is provided on Freehold Properly.
dl
Fund Accounting
Torbay Islamic Centre has two types of funds for which it is responsible and which requires
separate disclosure. These are as follows..
il restricted Funds
Income received which is eamiarked for specific purposes within specific
objects of the organisation-
ill unrestricted Funds
Funds which are expendable al the discretion of the Truslees in
furtherance of the objectives of the Charity. Part of the unrestricled fund has been designated as
a capital fund and represents the net book value and tangible fixed assets and is therefore not
available for any other purpose.
Incoming Resources
Gifts and donations are recognised as income when the amounts are received.
Resources Expended
Resources expended are included in the Statement of Financial Activities on an accruals basis.
As most of the management and activity of the Mosque is carried out by volunleers, this intangible
cost is not included in the Financial Statements as this voluntary contribution to the life of the
Mosque is incalculable.

TORBAY ISLAMIC CENTRE
NOTES TO THE ACCOUNTS (CONT'DI
Year ended 31 January 2024
g)
Financial Instruments
The Charity holds the following financial instruments=
short term trade and other debtors and creditors.. and
cash and bank balances.
All financial instruments are classified as basic.
The Charity has chosen to apply the recognition and measurement principles in FRS102.
Financial instruments are recognised when the Charity becomes party lo the contractual provisions of
the instrument and derecognised when in the case of assets. the contractual rights to cash flows from
the assets expire or substantially all the risks and rewards of ownership are transferred to another party,
or in the case of liabililies, when the Charity's obligations are discharged. expire or are cancelled.
Basic financial assets comprise short term trade and olher debtors and cash and bank balances. Basic
financial liabilities comprise shorl term trade and other creditors and bank loans.
Such instruments are initially measured at transaction price. including transaction costs, and are
subsequently carried at the undiscounted amount of the cash. or other consideration. expected lo be
paid or received, after taking account of impairment adjustments.
Voluntary Income
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
2024
Total
2023
2023
2023
Collections and donations
Donations for Charitable Giving
74,457
30,369
2.454
607
76.911
30,976
74,457
30.369
2.454
607
76,911
30,976
10

TORBAY ISLAMIC CENTRE
NOTES TO THE ACCOUNTS (CONT'DI
Year ended 31 January 2024
Charitable Activities Unrestricted Restricted
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
2024
Total
2023
2023
2023
Imam
Water Rales
Rent
Heat and Light
Telephone
Insurance
Room Hire, Meeting & Food
Costs
Repairs and Renewals
Bookkeeping
Accountancy Fees
Sundry Expenses
Bank Charges
Depreciation
22,200
1.704
250
3,403
1.399
1.341
822
11.102
2,326
63
2,543
1,209
1.430
22,200
1.704
250
3,403
1,399
1,341
822
11,102
2.326
63
2,543
1,209
1,430
65,576
675
2,460
1,496
520
1,320
85
472
75
22,641
65,576
675
2,460
1,496
520
1,320
85
472
75
22,641
787
60
787
60
100,677
100,677
Fund Balances
Analysis of Net Assets by Fund
Unrestricted
Restricted General
Capital
Fund
Fund
Fund
Total
2024
Total
2023
Fixed Assets
Current Assets
Current Liabilities
274,641 274,641 274,701
24,143
25,834
49,009
(3,760)
{3,7601 11,261)
20,383 274,641 296,715 322,499
1,691
1,691
Restricted Fund
Brought
Forward
1.2.23
Transfer
Between
Funds
Carried
Forward
31.1.24
Incoming Resources
Resources
Expended
Charitable Giving
1,255
1.255
2,454
2,454
12,018)
12,018)
1,691
1,691

TORBAY ISLAMIC CENTRE
NOTES TO THE ACCOUNTS (CONT'D)
Year ended 31 January 2024
Fund Balances (continued)
Unrestricted Fund
General Designated
Total
Balance blf
Nel Movement of Funds
Transfer between funds
46,543
(26,2201
60
20,383
274,701
321,244
(26,220)
(60)
274,641
295.024
Capital Fund
The Capital Fund, which was commenced by the Trustees in 2010, represents the Nel Book Value of
the Charity's tangible Fixed Assets. and is therefore not available for any other purpose.
Tangible Assets
Freehold
Property Equipment
Total
Cost
01.02.23 & 31.01.24
274.399
5,450
279.849
Depreciation
Al 01.02.23
Charge in Year
At 31.01.24
5,148
60
5,208
5.148
60
5,208
Net Book Value
31.01.24
274.399
242
274,641
31.01.23
274,399
302
274,701
Creditors- Amounts falling due within one year
2024
2023
Accruals
3.760
1,261
Trustees Rernuneration & Expenses
No payments were made to Trustees for work carried out or expenses.
Donated Services
The Charity benefits greatly from the involvement and enlhusiaslic support of its many volunteers.
In accordance with the Charity SORP, the eGonomic contribution of general volunteers is not
measured in the accounts.
12