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2025-03-31-accounts

Charity number 1058664

Islamic Cultural & Educational Association

Audited Financial Statements and Report

for the year ended 31 March 2025

Principal office 101 Thornbury Road, Bradford, BD3 8SA

Islamic Cultural & Educational Association Audited Financial Statements and Report for the year ended 31 March 2025

Contents Page
Trust information 1
Trustees' report 2
Statement of Trustees' Responsibilities 3
Auditors report 4
Statement of Financial Activities 5
Balance sheet 7
Notes to the financial statements 8
Schedule to the Statement of Financial Activities 12

Islamic Cultural & Educational Association Trust information for the year ended 31 March 2025

Management Committee Roles & Responsibilities Elected Status Munsaf Dad Saddiq President (Elected for 4yrs, until 2026) Choudhury Mohammed Bashir Vice President (Elected for 4yrs, until 2026) Choudhury Abdul Ghaffar Khan General Secretary (Elected for 4yrs, until 2026) Abdul Sattar Assistant General Secretary (Elected for 4yrs, until 2026) Mohammed Khaliq Treasurer (Elected for 4yrs, until 2026) Mohammed Ishaq Rasul Vice Treasurer (Elected for 4yrs, until 2028) Razaq Iqbal Mathum and Khatum Lead (Elected for 4yrs, until 2028) Hafeez Akhtar Maintenance Lead (Elected for 4yrs, until 2028) Mohammad Sadique Committee member (Elected for 4yrs, until 2028) Jawaid Iqbal Membership Secretary (Elected for 4yrs, until 2028) Mohammed Fiaz Committee member (Elected for 4yrs, until 2028) Iftikhar Akhtar Committee member (Elected for 4yrs, until 2026)

Co-opted by Management Committee

Mushtaq Hussain Juma / khatum / matam (Co-opted until AGM 2025) Shehzad Sheikh Madressah both boys and girls Lea(Co-opted until AGM 2025) Israr Rasul Juma / khatum / matam (Co-opted until AGM 2025) Saeed Nazir Juma / khatum / matam (Co-opted until AGM 2025) Haji Mohammed Azam (Co-opted until AGM 2025) Mohammed Ashfaq Nursery Lead (Co-opted until AGM 2025) Mohammed Bashir (Co-opted until AGM 2025) Shaukat Hussain (Co-opted until AGM 2025) Yaseen Hussain (Co-opted until AGM 2025) Trustees appointed by Management Committee Azeem Malik Accounts and fund rising Dawood Ahmed Library Ghazanfer Ali Mathum / Khatum / Nikah Zulafqar Ali Dr Mohammad Azam Health related issues Dr Asad Hafeez Mohammad Sadiq

Structure Association of Trustees Charity registration number 1058664 Principal office 101 Thornbury Road Bradford BD3 8SA Bankers Virgin Money Broadway Bradford BD1 1EZ Auditors Adam & Co Accountancy Ltd Chartered Certified Accountants First Floor, 1 Edmund Street Bradford BD5 0BH

1

Islamic Cultural & Educational Association The report of the trustees for the year ended 31 March 2025

The trustees present their 30th annual report and audited financial statements for the year ended 31 March 2025.

History and objectives of the charity

Islamic Cultural & Educational Association was founded in July 1994 as an unincorporated association and became a registered charity (no 1058664) on 16 October 1996. The association is governed by a written constitution adopted by its members.

The objectives of the organisation are:

(a) The objects of the Association are to promote the advancement of the religion in accordance with the doctrines of Islam and the Fiqh-i-Hanfi (Brailvi), to advance education and religious education in accordance with the Islamic Beliefs and to provide facilities for recreation and leisure time activities in the interests of social welfare primarily for the followers of the fiqh-i-hanfi (Brailvi) in the area of Bradford specified in clause 5 of the constitution with the objects of improving the conditions of life for such persons. (b) to establish and maintain the mosque building and its grounds.

(c) to provide educational, cultural and leisure time activities for the local muslim community.

Management and Governance arrangements

Members of the association can stand for election or be appointed as trustees if they have been a member of the association for at least 12 months

The trustees are broken down into two separate categories namely Elected and Land Custodians

The Elected members are referred to as as the Management Committee. This Management Committee comprises of no more than twelve members. Under the constitution the management committee are elected by the members. Elections are held every two years and management committee members are elected for a term of four years

The Land Custodians are referred to as Trustees. The Management committee appoints the Trustees. The constitution provides that there shall not be less than five and no more than seven such trustees. These trustees act as guardians of all property vested in the name of the association.

The Management Committee are responsible for the day to day running and operational matters The management committee hold regular monthly meetings to manage the affairs of the association and sub committees are set up to oversee various projects as and when needed

Most management committee members and trustees are already familiar with the work of the association, having been members of the association for many years. Every new committee member is given a copy of the constitution of the association and advised on the roles and responsibilities of the trustees

Significant Future Projects

There was no significant work planned or undertaken.

Risk Management

The Management Committee is responsible for the management of the risks that are faced by the association and that all members interests are declared and are open to members for reviews. Regular reviews of risk are taken and there are controls in place to mitigate the risks.

Review for the period and reserves policy

The financial accounts are set out on pages 5 to 13. The financial statements have been prepared implementing the Statement of Recommended Practice for Accounting and Reporting by Charities issued by the Charity Commission for England and Wales and in accordance with the Financial Reporting Standard for Smaller Entities .

The trustees consider the financial performance by the organisation during the year has been satisfactory.

The Statement of Financial Activities show net outgoing resources for the year of a revenue nature of £531,576 (expenditure) and net realised incoming resources of a £576,296 (income). The total reserves at the year end after reserving for unrealised losses (after revaluing investments of nil) stand at £4,796,014.

2

The trustees are satisfied with the performance of the association during the year and the position at the year end.

The trustees are carefully monitoring the cashflow position of the association to ensure that sufficient funds are available for further expansion work.

The trustees are confident that they will be able to carry out future developments and continue with the association's activities into future years. It is the policy of the association to maintain adequate resources in its general fund so that it can continue to undertake future activities.

Disclosure of information to the auditors

The trustees who held office at the date of approval of this trustee report, confirm that so far as they are aware, there is no relevant audit information of which the association's auditors are unaware of. Each trustee has taken all the steps that they ought to have taken as a trustee to be aware of any relevant audit information and to establish that the association's auditors are aware of that information.

Auditors

A resolution to reappoint the auditors will be made by members at the AGM.

Statement of Trustees' Responsibilities

Charity law requires the trustees to prepare accounts for each financial year in accordance with current statutory requirements , the requirements of the Charity's governing document and the requirements of the Statement of Recommended Practice issued by the Charity Commissioners for England & Wales. In preparing those accounts, the trustees are required to:

The law applicable to charities in England & Wales requires the Board of trustees to prepare financial statements for each financial year which give a true and fair view of the organisation's financial activities during the year and of its financial position at the end of the financial year. In preparing those financial statements giving a true and fair view, the Board of trustees should follow best practice and :-

The trustees are also responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the organisation and which enable them to acertain the financial position of the organisation and enable them to ensure that the financial statements comply with theThis report was approved by the board of trustees on requirements of applicable law and regulations. They are..............................also responsible for safeguarding the assets of the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.By order of the Trustees

Approved by the order of the Trustees on ………...............

Choudhury Abdul Ghaffar Khan

General Secretary

3

Islamic Cultural & Educational Association Independent Auditor's Report for the year ended 31 March 2025

Independent auditors report to the trustees on the accounts of the Charity.

We have audited the financial statements of Islamic Cultural and Educational Association for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 105 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

This report is made solely to the charity's trustees, as a body, in accordance with Section 144 of the Charities Act 2011 and regulations made under Section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Respective responsibilities of trustees and auditors

As explained more fully in the Trustees' Responsibilities Statement set out on page 3, the trustees are responsible for the preparation of financial statements which give a true and fair view.

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under that Act. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Boards's Ethical Standards for Auditors.

Scope of the audit of the financial statements

An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the charity's circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the trustees; and the overall presentation of the financial statements. In addition, we read all the financial and non financial information in the Annual Report to identify material inconsistencies with the audited financial statements. If we become aware of any material misstatements or inconsistencies we consider the implications for our report.

Opinion on the financial statements

In our opinion the financial statements:

give a true and fair view of the state of the charity's affairs as at 31 March 2025, and of its incoming resources and application of resources, for the year then ended;

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; including Financial Reporting Standard 105 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'; and

have been prepared in accordance with the requirements of the Charities Act 2011.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you, if in our opinion:

the information given in the Trustes' Annual Report is inconsistent in any material respect with the financial statements; or

sufficient accounting records have not been kept; or

the financial statements are not in agreement with the accounting records and returns; or

we have not received all the information and explanations we require for our audit.

Shahbaz Munir, Senior Statutory Auditor

on behalf of Adam & Co Accountancy Ltd

…...............

Chartered Certified Accountants and Statutory Auditors

4

Islamic Cultural & Educational Association Statement of Financial Activities for the year ended 31 March 2025

Notes
Incoming Resources
Grants
Appeals
Donations and collections
Total Incoming Resources
Net Incoming Resources available for
charitable applications
A
Resources expended (see page 13)
Direct charitable expenditure
Management and administration of the charity
Total Resources expended
B
Net Incoming Resources
C
( ie Total A minus Total B = C )
Gross Transfers between funds :-
Net Incoming Resources before revaluations
and investment asset disposals
Net Movement in funds
Total funds brought forward
Total funds carried forward
Unrestricted
Restricted
Total
Funds
Funds
Funds
2025
2025
2025
£
£
£
-
-
-
-
25,565
25,565
545,231
5,500
550,731
545,231
31,065
576,296
545,231
31,065
576,296
388,245
17,570
405,815
125,761
-
125,761
514,006
17,570
531,576
31,225
13,495
44,720
-
-
-
31,225
13,495
44,720
31,225
13,495
44,720
4,400,251
351,043
4,751,294
4,431,476
364,538
4,796,014
Prior Period
Total Funds
2024
£
-
34,308
468,135
502,443
502,443
385,890
121,334
507,224
(4,781)
-
(4,781)
(4,781)
4,756,075
4,751,294

The net movement in funds referred to above is the net incoming resources as defined in the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales and is reconciled to the total funds as shown in the Balance Sheet on page 7 as required by the said Statement.

All activities derive from continuing operations

The notes and schedule to the Statement of Financial Activities on pages 8 to 13 form an integral part of these accounts

5

Islamic Cultural & Educational Association Statement of Financial Activities for the year ended 31 March 2025

Statement of Total Recognised Gains and Losses

for the year ended 31 March 2025
Excess of Expenditure over income before realisation of assets
Net Movement in funds before taxation
2025
2024
44,720
(4,781)
44,720
(4,781)

There were no other recognised gains or losses for the year or the prior year that are not included above.

Movements in revenue and capital funds for the year ended 31 March 2025

Revenue accumulated fund
Accumulated fund brought forward
Recognised gains and losses for year
Unrestricted
Restricted
Total
Last year
Funds
Funds
Funds
Total Funds
2025
2025
2025
2024
£
£
£
£
4,400,251
351,043
4,751,294
4,756,075
31,225
13,495
44,720
(4,781)
Closing Accumulated fund 4,431,476
364,538
4,796,014
4,751,294
Summary of funds
Designated
Funds
2025
£
Revenue funds
-
Unrestricted
Restricted
Total
Last year
Funds
Total Funds
2025
2025
2025
2024
£
£
£
£
4,431,476
364,538
4,796,014
4,751,294
Total funds
-
4,431,476
364,538
4,796,014
4,751,294
-
-

The statement of changes in resources applied for fixed assets for organisation's use is shown in the notes to the accounts.

The notes and schedule to the Statement of Financial Activities on pages 8 to 13 form an integral part of these accounts.

6

Islamic Cultural & Educational Association Balance Sheet as at 31 March 2025

Notes
Fixed assets
Tangible assets
5
Current assets
Stocks
7
Debtors
8
Cash at bank
Cash in hand
Creditors:
amounts due within one year
9
Net current assets
Total assets less current
liabilities
Creditors:-
amounts due after more than
one year
Net Assets
Capital and reserves
Unrestricted revenue reserves
Resources freely available
Restricted revenue reserves
Accumulated Funds
2025
4,189,619
4,189,619
-
-
745,438
-
745,438
(139,043)
606,395
4,796,014
-
4,796,014
4,431,476
4,431,476
364,538
4,796,014
-
2024
4,273,630
4,273,630
-
-
621,232
-
621,232
(143,568)
477,664
4,751,294
-
4,751,294
4,400,251
4,400,251
351,043
4,751,294
-

The(i) accountsensuringhavethatbeenthe charitypreparedkeepsin accordanceproper accountingwith the specialrecordsprovisionswhich complyrelatingwithtothesmallrequirementscompanies ofwithinthe The Board of Trustees are satisfied that the organisation is required to have an audit by virtue of its level of turnover or by virtue of any requirement under its constitution or otherwise.

The Board of Trustees also acknowledge their responsibility for ensuring the organisation keeps proper accounting records in accordance with the requirements of the Charities Act 2011 as more fully set out under 'Trustees' Responsibilities' in the Report of the Trustees.

Approved by the order of the Trustees on ……...............

Choudhury Abdul Ghaffar Khan

General Secretary

The notes and schedule to the Statement of Financial Activities on pages 8 to 13 form an integral part of these accounts

7

Islamic Cultural & Educational Association Notes to the Accounts for the year ended 31 March 2025

1 Accounting policies

Basis of accounts preparation

The financial statements have been prepared in accordance with the Charities Act 2011. The accounts have been prepared in accordance with the micro entity provisions of the small entities under FRS 102, as modified by the Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales, adapted to meet the needs of unincorporated organisations.

The organisation has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cash flow statement.

The charity is entirely dependent on continuing donations from the local community and as a consequence the going concern basis is also dependent on the continuing donations. The particular accounting policies adopted are set out below

Accounting convention

The financial statements are prepared, on a going concern basis, accrual basis under the historical cost convention.

Incoming Resources (funds received)

Incoming resources such as donations, gifts and collections are accounted for on a receivable basis deferred as described below where appropriate.

Fund accounting

General funds comprise the accumulated surplus or deficit on the statement of financial activities. They are available for use at the discretion of trustees in the furtherance of the general activities of the charity.

Unrestricted funds

Unrestricted funds are the net incoming resources available for the objects of the charity without specified purposes and are part of the general funds.

Restricted funds

Restricted funds are the net incoming resources avaiable for a particular area or purpose stated by the donor and are allocated appropriately..

Resources expended (charitable expenditure)

Expenditure is accounted for on an accruals basis and allocated to the relevant activity Charitable expenditure includes all expenditure directly related to the objects of the charity and comprises the following :-

Activities in the furtherence of the charity's objectives.

The costs of activities in furtherance of the charity's objectives represents the cost of goods and services and ancillary trading costs that have been incurred in charitable activities.

Management and administration of the charity.

Management and administration costs represent expenditure incurred in the management of the charity's assets, organisational administration and compliance with charitable and statutory requirements

Going concern

The Association has sufficient cash at bank at the year end and has raised further funds since the year end, which provide adequate resources to finance committed development programme, along with the day to day operations. The trustees monitor the expenditure level and adjust development expenditure to ensure that expenditure is only incurred when sufficient funds are available to cover payments as they fall due. On this basis, the trustees have reasonable expectation that the association has adequate resources to continue in operational existence for the foreseeable future, being a period of twelve months after the date on which this report and financial statements are signed. For this reason, it continues to adopt the going concern basis in the financial statements.

8

Islamic Cultural & Educational Association Notes to the Accounts for the year ended 31 March 2025

Depreciation

Depreciation is calculated at a rate which will write off, the cost of the asset, over its expected useful life as follows:

useful life as follows:
Porta cabins 15% on written down value
Fixtures and equipment 15% on written down value
Computer equipment 15% on written down value
Buildings 2% straight line

Land is not being depreciated because the trustees are of the opinion that the market value of the assets is more than the cost and are unlikely to fall below cost in the foreseeable future.

Stocks

Book stocks are written off in the year of purchase.

2 Winding up or dissolution of the charity

If the charity were to be dissolved or wound up the trustees would pass any net assets to similar organisations and deserving causes.

3i
Analysis of incoming resources and analysis of
2025
direct charity expenses and administration costs
£
Grants and appeal funds
25,565
General donations, paypal/safe collections
550,731
(See page 13 for analysis of sources of income and expenditure).
576,296
£
Direct charitable expenditure
405,815
Management and administration
125,761
(See page 13 for analysis of sources of income and expenditure).
531,576
3ii
Numbers of full and part time employees or their time equivalents
Engaged on charitable activities on average -Full Time
5
Engaged on charitable activities on average -Part Time
18
£
Wages and salaries including paye and pension costs
259,389
259,389
There were no fees or other remuneration payable to trustees
There were no employees with emoluments in excess of £50,000 per annum
4
Cost of auditor and accounting services
2025
£
Audit fees
1,500
Accountants fees -Bookkeeping/ payroll
2,930
4,430
5
Tangible fixed assets
Land
Buildings
Porta
Cabins
£
£
£
Cost or valuation
At 1 April 2024
522,000
4,643,483
18,982
,
At 31 March 2025
522,000
4,652,115
18,982
Depreciation
At 1 April 2024
-
919,513
18,327
Charge for the year
-
88,494
98
At 31 March 2025
-
1,008,007
18,425
Net book value
At 31 March 2025
522,000
3,644,108
557
At 31 March 2024
522,000
3,723,970
655
2024
£
34,308
468,135
502,443
£
385,890
121,334
507,224
5
18
£
227,060
227,060
2024
£
1,200
2,930
4,130
Fixtures
and
equipment
£
197,260
197,260
170,381
4,032
174,413
22,847
26,879

9

Islamic Cultural & Educational Association Notes to the Accounts for the year ended 31 March 2025

Cost or valuation
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Computer
equipment
£
24,110
-
24,110
23,984
19
24,003
107
126
Total
£
5,405,835
8,632
5,414,467
1,132,205
92,643
1,224,848
4,189,619
4,273,630

Land is not being depreciated because the trustees are of the opinion that the market value of the assets is more than the cost and are unlikely to fall below cost in the foreseeable future.

6
Analysis of assets and liabilities representing each of the charity's funds
At 31 March 2025
Unrestricted
Designated
Restricted
(Current year)
funds
funds
funds
£
£
£
Tangible fixed assets
4,189,619
-
-
Current Assets
745,438
-
-
Current Liabilities (creditors)
(139,043)
-
-
Long Term Liabilities (creditors)
-
4,796,014
-
-
At 1 April 2024
Unrestricted
Designated
Restricted
(Previous year)
funds
funds
funds
£
£
£
Tangible fixed assets
4,273,630
-
-
Current Assets
621,232
-
-
Current Liabilities (creditors)
(143,568)
Long Term Liabilities (creditors)
-
-
-
4,751,294
-
-
7
Stock
2025
£
Closing stock
-
8
Debtors
2025
£
Madrassa fees
-
9
Creditors: amounts falling due within one year
2025
£
Accruals (expenditure unpaid as at 31 March)
4,105
Private loans (karz-e-hasnah interest free)
134,938
PAYE & NI (and NEST unpaid as at 31 March)
-
139,043
10 Transactions with related parties
2025
The following organisation is related to ICEA:
£
Thornbury play & learn nursery (TPLN):
TPLN is 100% owned by the charity
TPLN accumulated reserves for the period
16,636
Total
Funds
£
4,189,619
745,438
(139,043)
-
4,796,014
Total
Funds
£
4,273,630
621,232
(143,568)
-
4,751,294
2024
£
-
2024
£
-
2024
£
4,130
139,438
-
143,568
2024
£
1,408

10

Islamic Cultural & Educational Association Notes to the Accounts for the year ended 31 March 2025

There were no transactions with Trustees and there were no other related parties.

11 Movement in Funds
Restricted Funds
Restricted funds
Unrestricted funds
Total funds
Balance at
2024
1st April
b/f
351,043
4,400,251
4,751,294
-
Incoming
Resources
31,065
545,231
576,296
-
Resources
Expended
(17,570)
(514,006)
(531,576)
-
Transfers
-
-
-
-
Balance at
2025
31st March
c/f
364,538
4,431,476
4,796,014
-

Purposes of Restricted Funds

Appeals - this fund is for appeal monies collected on an ad hoc basis for humantarian disasters and emergencies worldwide. The monies are distributed to provide humantarian aid and basic facilities to areas in need.

Fitrana and Sadqa -these are monies collected as part of the Islamic obligation on each person born before Eid ul Fitr to pay a fixed annual rate per person. The monies are paid to needy and poor people and charities that provide such support.

Thornbury Play and Learn Nursery was set up to provide centre for young children. They receive grant from Bradford Council and is 100% owned by ICEA.

12 Going concern

After making enquiries the trustees have a reasonable expectation that the Association has adequate resources to continue in operational existence for the foreseeable future. For this reason,they continue to adopt the going concern basis in the financial statements.

13 Post balance sheet events

There were none in the period.

14 Ultimate controlling party

The trustees have ultimate control of the charity

15 Legal status and registered name of the charity

The charity is unincorporated and is governed by the provisions of its constitution. The full registered name of the charity is Islamic Cultural and Educational Association.

11

Islamic Cultural & Educational Association Detailed Schedule to the Statement of Financial Activities for the year ended 31 March 2025

----- Start of picture text -----
Unrestricted Restricted Total Prior Period
Incoming Resources Funds Funds Funds Total Funds
2025 2024
Grants,Legacies and Donations £ £ £ £
Friday collections (Juma) 125,030 - 125,030 126,576
Madrassa fees 105,415 - 105,415 90,035
Door to door collections 47,344 - 47,344 59,250
Ramadan collections and sponsorships 70,761 - 70,761 29,420
Funerals 59,175 - 59,175 58,104
Eid collections 25,417 - 25,417 15,569
Gift aid and grants - 2,500 2,500 -
Fitrana, sadqa and education collections (restricted) - 18,949 18,949 12,587
Other donations (general and misc.) 93,252 - 93,252 59,912
Calendar/leaflets sponsorship (restricted) - 3,000 3,000 4,700
Appeal funds received - 6,616 6,616 21,721
Membership fee 532 - 532 610
School visits 1,154 - 1,154 1,622
Nikah fees 3,800 - 3,800 1,750
Madrassa books and stationery 1,421 - 1,421 -
Refunds from bank, utilities and stamp duty 495 - 495 52
Radio receiver sales 1,135 - 1,135 2,180
Insurance received - - - -
Thornbury play and learn nursery 10,300 - 10,300 18,355
Total Grants,Legacies & Donations Received 545,231 31,065 576,296 502,443
- -
Charitable expenditure
£ £
Direct charitable expenditure
Appeals, Fitrana and Sadqa paid out (restricted) - 14,743 14,743 29,385
Radio purchases - 2,827 2,827 2,492
Staff wages, paye and pensions 232,652 - 232,652 205,060
MCEC resources and expenses 291 - 291 120
Volunteer costs - - - -
Rates and water 5,492 - 5,492 6,568
Light and Heat 64,853 - 64,853 57,213
Insurance and service charge 21,326 - 21,326 11,260
Repairs, safety and health maintenance 39,098 - 39,098 21,399
Stationery, books and printing 9,970 - 9,970 10,835
Telephone, internet and fax 4,433 - 4,433 5,830
Cleaning and ppe materials 3,738 - 3,738 4,443
Imams and Tajweed classes expenses - - - 812
Bank charges 680 - 680 115
Events held and travel costs 1,669 - 1,669 4,000
Training and IT equipment costs 3,296 - 3,296 862
- - - -
Quantity surveyor and planning fees
Legal costs (CRBs/DBS) 747 - 747 1,496
TPLN overheads - - - 24,000
388,245 17,570 405,815 385,890
Management and administration of the charity
Staff wages 26,737 - 26,737 22,000
Audit fees 1,500 - 1,500 1,200
Sundry expenses 930 - 930 273
Depreciation of assets 92,643 - 92,643 93,375
Advertising and PR 1,021 - 1,021 1,556
Accountants fees -Bookkeeping/ payroll 2,930 - 2,930 2,930
- - - -
Consultancy fees
125,761 - 125,761 121,334
Total spent 514,006 17,570 531,576 507,224
Surplus / (deficit) for the year before transfers 31,225 13,495 44,720 (4,781)
----- End of picture text -----

12

Islamic Cultural & Educational Association Detailed Schedule to the Statement of Financial Activities for the year ended 31 March 2025

----- Start of picture text -----
Reconciled to revenue accumulated fund Total Total
(Total as per Balance Sheet) Funds Funds
2025 2024
£ £
Accumulated funds 4,751,294 4,756,075
Surplus / (deficit) for the year before transfers 44,720 (4,781)
Agreed to balance sheet 4,796,014 4,751,294
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The surplus is income for ongoing projects in line with charity's objectives.

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