Registered Charity Number 1085706
**Epsom & Ewell Islamic Society Reports and Accounts For The Year Ended 30 September 2024**
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**Epsom & Ewell Islamic Society Reports and accounts Contents**
||**Page**|
|---|---|
|Trustee's report|2|
|Independent examiner's report on the accounts|5|
|Statement of Financial Activities|6|
|Balance sheet|7|
|Notes to the accounts|8|
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## **Epsom & Ewell Islamic Society Reports and Accounts For The Year Ended 30 September 2024**
## **Reference and administration details**
Charity name Epsom & Ewell Islamic Society Registered charity number 1085706 Principal address Epsom Islamic Centre Hook Road Epsom Surrey KT19 STU Managing charity trustees Mohammed Abdul Mannan Chairman Salim Chowdhury Treasurer Jamal Choudhury Trustee Javeed Joosub Trustee Naimur Rahman Trustee Abe Baurhoo Trustee Mohammed Shamim Uddin Trustee Ataur Rahman Trustee
Independent examiner M M Hossain SF Accountant Limited Unit 20, 95 Miles Road, Mitcham, CR4 3FH **Structure, governance and management** Type of governing document Constitution adopted 12 January 2001 and amended 17 March 2001 How the Charity is constituted Association Trustee selection method Seven members of the Executive Committee are elected at the Annual General Meeting.
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## **Epsom & Ewell Islamic Society Reports and Accounts Trustees report for the year ended 30 September 2024**
## **Objects and activities**
## Summary of the objects of the Charity set out in its governing document.
- To advance religion in accordance with the tenets and doctrines of Islam
- To provide and assist in the provision of education in the field of Islamic culture, history and practice
- To foster goodwill and harmonious relations with other ethnic groups
Summary of the main activities undertaken for the public benefit in relation to these objects
In carrying out their review of our objectives, the trustees have considered the Charity Commission's general guidance on public benefit and, in particular, its supplementary public guidance on the advancement of religion for the public benefit.
The trustees consider that the following activities provide benefit to those who worship at our Mosque.
_Prayers:_ The Mosque is open for daily and Friday prayers
_Festivals:_ The Mosque prepares food during the holy month of fasting called Ramadan for those attending our Mosque who wish to break their fast together.
_Tajweed and Hifdh classes:_ Recitation and memorisation of the Qur'an are important elements of religious education and training. We continue to provide this facility in the Mosque.
_Zakat:_ It is part of our faith that all who are able, should pay Zakat, which is collected in proportion to a person's means according to Islam for a number of specific charitable purposes. We provide the opportunity for those attending our Mosque to give Zakat, which we distribute on their behalf. The Mosque makes no charge for the collection and distribution of Zakat.
_Special appeals:_ It is also part of our faith that all who wish to, may supplement their Zakat with sadaqah, which is optional giving for a wider range of charitable purposes. Again, we provide the opportunity for those attending our Mosque to give sadaqah, in the form of special appeals, which we distribute on their behalf. The Mosque makes no charge for the collection and distribution of sadaqah.
## **Achievements and performance**
The main achievements of the Charity during the year were:
_Prayers:_ We had over 25 to 50 people regularly attend daily prayers and over 500 who regularly attend Friday prayers during the week.
_Tajweed and Hifdh classes:_ We are pleased this programme continues to run successfully with over 10 people regularly attending these classes.
_Zakat:_ We distributed Zakat of total £ **22,435** to Al- Khair Foundation, Alkhalil Education, Seven Spike relief and other charities.
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**Epsom & Ewell Islamic Society Reports and Accounts Trustees report for the year ended 30 September 2024**
## **Financial review and Going Concern**
The surplus of income over expenditure for the year rose to £186,883 (2023: £115,358) due mainly to a rise in donations to £295,440 (2023: £216,958).
Net assets at year-end increased to £1,533,169 (2023: £1,310,866) due mainly to a rise in surplus/reserve.
The trustees have reviewed the reserves of the Charity. Their policy is to hold enough funds to meet 2 months' operating costs of the Mosque.
## **Declaration**
The trustees dedare that they have approved the trustees' report above.
Signed on behalf of the Charity's trustees. Signature(s) SS …................................................ ….................................................... cb | Raper Javeed Joosub Mohammed Abdul Mannan Full name(s) …................................................ …....................................................
Trustee Chairman Position …................................................ ….................................................... 28/07/2024 28/07/2024 Date …................................................ …....................................................
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## **Epsom & Ewell Islamic Society Reports and Accounts Independent examiner's report on the accounts for the year ended 30 September 2024**
I report to the trustees on my examination of the accounts of the above-named Charity ("the Trust") for the year ended 30 September 2024 set out on pages 6 to 14.
## **Responsibilities and basis of report**
As the Charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act").
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning 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.
29/07/2025
Signed:
…........................................... Date: …....................................
M M Hossain Senior Partner & Director SF Accountant Limited Unit 20, 95 Miles Road Mitcham, CR4 3FH 8[th] July 2025
Member of Association of Accounting Technicians
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## **Epsom & Ewell Islamic Society Reports and Accounts**
## **Statement of Financial Activities for the year ended 30 September 2024**
|**Incoming resources (Note 3)**
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**Funds**
**£**
**Total this**
**year**
**£**
**Total last**
**year**
**£**
Income and endowments from:
Donations and legacies
231,473
43,262
274,735
202,702
Charitable activities
20,705
-
20,705
14,256
Separatematerial itemof income
-
-
-|**Incoming resources (Note 3)**
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**Funds**
**£**
**Total this**
**year**
**£**
**Total last**
**year**
**£**
Income and endowments from:
Donations and legacies
231,473
43,262
274,735
202,702
Charitable activities
20,705
-
20,705
14,256
Separatematerial itemof income
-
-
-|**Incoming resources (Note 3)**
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**Funds**
**£**
**Total this**
**year**
**£**
**Total last**
**year**
**£**
Income and endowments from:
Donations and legacies
231,473
43,262
274,735
202,702
Charitable activities
20,705
-
20,705
14,256
Separatematerial itemof income
-
-
-|**Incoming resources (Note 3)**
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**Funds**
**£**
**Total this**
**year**
**£**
**Total last**
**year**
**£**
Income and endowments from:
Donations and legacies
231,473
43,262
274,735
202,702
Charitable activities
20,705
-
20,705
14,256
Separatematerial itemof income
-
-
-|**Incoming resources (Note 3)**
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**Funds**
**£**
**Total this**
**year**
**£**
**Total last**
**year**
**£**
Income and endowments from:
Donations and legacies
231,473
43,262
274,735
202,702
Charitable activities
20,705
-
20,705
14,256
Separatematerial itemof income
-
-
-|
|---|---|---|---|---|
|**Total**|**252,178**|**43,262**|**295,440**|**216,958**|
|Resources expended (Note 5)
Expenditure on:
Charitable activities
108,557
-
108,557
101,600
**Total**
**108,557**
**-**
**108,557**
**101,600**|||||
|**Net income/(expenditure)**|**143,621**|**43,262**|**186,883**|**115,358**|
|Transfers between funds
-
-
-
-
Net movement in funds
143,621
43,262
186,883
115,358
Total funds brought forward
1,298,854
12,012
1,310,866
1,195,508
**Total funds carried forward**
**1,442,475**
**55,274**
**1,497,749**
**1,310,866**|||||
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## **Epsom & Ewell Islamic Society Reports and Accounts**
## **Balance Sheet for the year ended 30 September 2024**
||**Note**
**Unrestricted**
**Restricted**|**Total**|**Total**|
|---|---|---|---|
||**funds**
**income**|**This**|**This**
**last**|
||**£**
**funds**|**Year**|**Year**|
||**£**|**£**|**£**|
|**Fixed Assets**||||
|Tangible assets
**Total fixed assets**
~~a~~|9
1,437,222
-1,437,222 1,069,414
**1,437,222**
**-**
~~G~~|1,437,222 1,069,414
**1,437,222**|1,437,222 1,069,414
**1,069,414**|
|**Current assets**||||
|Debtors|10
-|-|-|
|Cash at bank and in hand
12
96,397
-
96,397
242,103
**Total Current assets**
**96,397**
**-**
**96,397**
**242,103**
Creditors: amounts falling due within one
~~NC~~||||
|year|11
450
-|450|651|
|Net current assets/ (liabilities)
95,947
-
95,947
241,452
**Total assets less current liabilities**
**1,533,169**
**-**
**1,533,169**
**1,310,866**
Creditors: amounts falling due after one year
11
-
-
-
**Net assets**
**1,533,169**
**-**
**1,533,169**
**1,310,866**
Funds of the Charity
~~a~~
~~es~~||||
|Unrestricted funds|1,442,475
35,420 1,477,895 1,298,854|35,420 1,477,895 1,298,854|35,420 1,477,895 1,298,854|
|Restricted funds
13
55,274
55,274
12,012
**Total funds**
**1,442,475**
**90,694**
**1,533,169**
**1,310,866**
Signed by 1 or 2 trustees on behalf of all trustees
Signature(s)
…................................................ …....................................................
~~QC~~
oe
ES /||||
|Javeed Joosub|Mohammed Abdul Mannan|||
|Full name(s)
…................................................ …....................................................|…................................................ …....................................................|||
|Trustee||||
|Position …................................................ …....................................................
Chairman||||
|28/07/2024|28/07/2024|||
|Date
…................................................ …....................................................|…................................................ …....................................................|||
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## **Epsom & Ewell Islamic Society Reports and Accounts Notes to the accounts for the year ended 30 September 2024**
## **1 Basis of preparation**
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts 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 Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.
## **1.2 Going concern**
There are no material uncertainties related events or conditions that cast significant doubt on the Charity's ability to continue as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view, and the accounting policies adopted are those outlined in Note 2.
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period.
## **2 Accounting policies**
## **2.1 Income**
## Recognition of incoming resources
These are included in the Statement of Financial Activities (SoFA) when:
- the Charity becomes entitled to the resources;
- it is more likely than not that the trustees will receive the resources; and
- the monetary value can be measured with sufficient reliability.
## Offsetting
There has been no offsetting of assets and liabilities or income and expenses unless required or permitted by the FRS 102 SORP or FRS 102.
## Grants and donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met.
## Government grants
The Charity has received government grants in the reporting period.
## Tax reclaims on donations and gifts
Gift Aid is included in income when received and there is a valid declaration from the donor.
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## **Epsom & Ewell Islamic Society Reports and Accounts Notes to the accounts for the year ended 30 September 2024**
## **2.2 Expenditure and liabilities**
## Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the Charity to pay out resources, and the amount of the obligation can be measured with reasonable certainty.
## Governance costs
Governance costs comprise all costs involving public accountability of the Charity and its compliance with regulation and good practice.
## Redundancy cost
The Charity made no redundancy payments during the reporting period.
## Deferred income
No material item of deferred income has been included in the accounts.
## Creditors
The Charity has creditors, which are measured at settlement amounts less any trade discounts.
## **2.3 Assets**
## Tangible fixed assets for use by the Charity
These are capitalised if they can be used for more than one year and cost at least £500. They are valued at cost. The depreciation rates and methods are disclosed in Note 8.2
## Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the Charity. Subsequently, they are measured at the cash or other consideration expected to be received.
## **3 Analysis of income**
|**Unrestricted**
**funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**funds**
**£**
**Last year**
**£**
Donations and gifts
231,213
43,262
274,475
202,582
Membership subscriptions and sponsorships
whichareinsubstance donations
260
-
260
120|**Unrestricted**
**funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**funds**
**£**
**Last year**
**£**
Donations and gifts
231,213
43,262
274,475
202,582
Membership subscriptions and sponsorships
whichareinsubstance donations
260
-
260
120|**Unrestricted**
**funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**funds**
**£**
**Last year**
**£**
Donations and gifts
231,213
43,262
274,475
202,582
Membership subscriptions and sponsorships
whichareinsubstance donations
260
-
260
120|**Unrestricted**
**funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**funds**
**£**
**Last year**
**£**
Donations and gifts
231,213
43,262
274,475
202,582
Membership subscriptions and sponsorships
whichareinsubstance donations
260
-
260
120|**Unrestricted**
**funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total**
**funds**
**£**
**Last year**
**£**
Donations and gifts
231,213
43,262
274,475
202,582
Membership subscriptions and sponsorships
whichareinsubstance donations
260
-
260
120|
|---|---|---|---|---|
|**Donations and legacies**|**231,473**|**43,262**|**274,735**|**202,702**|
|Madrassa
20,205
-
20,205
-
Calendarsales
500 -
500
-|||||
|**Charitable activities**|**20,705**|**-**|**20,705**|**14,256**|
|-
-
-
-|||||
|**Separate material item of income**|**-**||**-**|**-**|
||||||
|**Total income**|**252,178**|**43,262**|**295,440**|**216,958**|
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## **Epsom & Ewell Islamic Society Reports and Accounts Notes to the accounts for the year ended 30 September 2024**
- **4 Analysis of receipts of government grants**
|**Government grant**
Coronavirus Job Related
Grant Scheme
Coronavirus Retail
Hospitality and Leisure
Grant Scheme
**Total**|**This Year**
**£**
-||**Last Year**
**£**
-
-|
|---|---|---|---|
||**-**||**-**|
## **5 Analysis of expenditure**
|Accountancy
Bank charges and
Interests
Books for madrassa
Cleaning
Depreciation
Fines and penalties
Help a Muslim family
Insurance
Legal and professional
Light and heat
Madrassa teachers
Maulana services
Merchant charges
Printing postage
and stationery
Rates
Repair and maintenance
Telephone
Wages
International Charity
**Total**
**expenditure on**
**Charitable**
**activities**|**This year**
**Last Year**|
|---|---|
||**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**funds**
**£**
**Total funds**
£
**Unrestricted**
**Funds**
**£**
**Restricted**
**income**
**funds**
**Total funds**
450
-
450
450
450
-
-
-
-
460
460
3,425
3,425
2,391
2,391
195
195
-
-
-
-
-
-
1,488
1,488
1,681
1,681
-
-
1,200
1,200
9,258
9,258
5,964
5,964
19,011
19,011
13,558
13,558
41,225
41,225
34,930
34,930
-
-
1,097
1,097
515
515
1,877
1,877
1,101
1,101
583
583
176
176
562
562
234
234
7,720
7,720
7,481
7,481
22,435
-
22,435
1,190
29,500
30,690|
||**108,557**
**-**
**108,557**
**72,100**
**29,500**
**101,600**|
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## **Epsom & Ewell Islamic Society Reports and Accounts. Notes to the accounts for the year ended 30 September 2024**
|**6**
**Details of certain items of expenditure**
**6.1**
**Fees for examination of the accounts**
Independent examiner's fees
Other fees paid to the independent examiner
**7**
**Paid employees**
**7.1**
**Staff costs**
Salaries and wages
**Total staff cost**|**This Year**
**Last year**
450
450
-
-
**450**
**450**
**This Year**
**Last year**
7,720
7,481|
|---|---|
||**7,720**
**7,481**|
No employee received employee benefits (excluding employer pension costs) for the reporting period of more than 60,000.
## **7.2 Average headcount in the year**
||**This Year**|**This Year**|**Last year**||
|---|---|---|---|---|
|Charitable activities (Mosque)||1|2||
|||**1**|**2**||
|**8 Grant-making**|||||
|**8.1 Analysis of grants paid (included in the cost of charitable activities)**|||||
||**This Year**||**Last year**||
||**Grants to**|**Grants to**|**Grants to**|**Grants to**|
||**Institutions**|**Individuals**|**Institutions**|**Individuals**|
|**Purpose for which grants**|||||
|**Made**|||||
|International Zakat donations|22,435|-|29,500|-|
||||-||
|||||-|
||**22,435**|**-**|**29,500**|**-**|
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## **Epsom & Ewell Islamic Society Reports and Accounts. Notes to the accounts for the year ended 30 September 2024**
|**9**
**Tangible fixed assets**
**9.1**
**Cost or valuation**
**At the beginning of the year**
**Addition**
**At the end of the year**
**9.2 Depreciation and impairment**
**At the beginning of the year**
**At the end of the year**|**Freehold land &**
**Buildings**
**£**
**Fixtures,**
**fittings & Total**
**equipment**
**£**
**Total**
1,069,414
42,936
1,112,350|
|---|---|
||366,841
**1,436,255**
**-**
**42,936**
**366,841**
**1,479,191 **|
||**Freehold land &**
**Buildings**
**£**
**Fixtures,**
**fittings & Total**
**equipment**
**£**
**Total**
-
41,968
41,968|
||**-**
**41,968**
**41,968**|
|**9.3 Net book value**
**Net book value at the beginning of**
**the year**
**Net book value at the end of the**
**Year**
**10 Debtors and prepayments**
**Analysis of debtors**
Total debtors
**Total**||**Freehold land &**
**Buildings**
**£**
**Fixtures,**
**fittings & Total**
**equipment**
**£**
**Total**
1,069,414
968
1,070.382|
|---|---|---|
|||**1,436,254**
**968**
**1,437,222**|
|||**This year**
**£**
**Last year**
**£**
-
25,000
**-**
**25,000**|
||||
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## **11 Creditors and accruals Analysis of creditors**
|**11 Creditors and accruals**
**Analysis of creditors**|||
|---|---|---|
|Taxation and social security
Other creditors
**12 Cash at bank and in hand**
Cash at bank and in hand
**Total**|**Amounts falling due within**
**one year**
**Amounts falling due after**
**more than one year**
This Year
£
Last year
£
This
Year
£
Last year
£
-
-
-
-
450
450
-
-||
|||**450**
**450**
**-**
**-**|
|||**This year**
**Last year**
96,397
242,103
**96,397**
**242,103**|
## **13 Events after the end of the reporting period**
## **14 Charity funds:**
## **14.1 Funds held**
General account fund is an unrestricted income fund for running the mosque and madrasah to pay day to day expenses.
Special appeal fund is a restricted income fund established to collect voluntary charitable donations from
individuals for specific funding projects (e.g. mosque extension and upgrade projects, one-off funding raising campaigns).
Zakat, Sadaqah and fitrah collection fund is a restricted income fund established to collect voluntary charitable donations from individuals for distribution to charity commission registered charities for international and local aid projects.
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## **Epsom & Ewell Islamic Society Reports and Accounts. Notes to the accounts for the year ended 30 September 2024**
## **15 Transactions with trustees and related parties**
## **15.1 Trustee Remuneration and benefits**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their Charity or a related entity this year or last year.
## **15.2 Trustees' expenses**
No trustee expenses have been incurred.
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