OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-09-30-accounts

Registered Charity Number

1085706

Epsom & Ewell Islamic Society Reports and Accounts For The Year Ended 30 September 2025

1 | P a g e

Epsom & Ewell Islamic Society Reports and accounts Contents

Page
Trustee's report 2
Independent examiner's report on the 5
accounts Statement of Financial Activities 6
Balance sheet 7
Notes to the accounts 8

2 | P a g e

Epsom & Ewell Islamic Society Reports and Accounts For The Year Ended 30 September 2025

Reference and administration details

Charity name Registered charity number Principal address

Epsom & Ewell Islamic Society 1085706 Epsom Islamic Centre Epsom Surrey KT19 8TU

Managing charity trustees

Mohammed Abdul Mannan Abe Baurhoo Ataur Rahman Jamal Choudhury Javeed Joosub Naimur Rahman Riyadh Calloo

Independent examiner M M Hossain

Structure, governance and management Type of governing document

How the Charity is constituted Trustee selection method

Chairman Vice Chairman Secretary Trustee Treasurer Trustee Trustee

SF Accountant Limited Unit 20, 95 Miles Road, Mitcham, CR4 3FH

Constitution adopted 12 January 2001 and amended 17 March 2001 Association

Seven members of the Executive Committee are elected at the Annual General Meeting.

3 | P a g e

Epsom & Ewell Islamic Society Reports and Accounts Trustees report for the year ended 30 September 2025

Objects and activities

Summary of the objects of the Charity set out in its governing document.

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 and the wider community:

Prayers: The Mosque remains open daily for all five obligatory prayers as well as the weekly Friday (Jumu'ah) congregation.

Festivals: During the holy month of Ramadan, the Mosque prepares and serves communal meals (Iftar) to allow worshippers and community members to break their fast together.

Quran Classes: With the invaluable support of volunteers, we are proud to offer structured Quranic learning and Islamic education tailored specifically for sisters within the local community.

Zakat: In accordance with our faith, Zakat is collected in proportion to an individual's means for specific charitable purposes. We provide a transparent platform for congregants to fulfil this obligation, distributing the funds directly on their behalf. The Mosque charges no administrative fees for the collection and distribution of Zakat.

Special appeals Worshippers are encouraged to supplement their obligatory giving with voluntary charity (Sadaqah) for a wider range of humanitarian and charitable causes. The Mosque facilitates these contributions through targeted special appeals, ensuring 100% of the collected funds are distributed to beneficiaries without any administrative deductions.

Achievements and performance

The main achievements of the Charity during the year were:

Prayers Daily prayer services consistently attracted an average attendance of 25 to 50 worshippers, while the Friday congregation regularly welcomed over 500 attendees throughout the week.

Madrasah: We successfully operated our Islamic school, providing essential religious and cultural education to approximately 120 children aged 6 to 14 years old.

Zakat: We successfully collected and distributed a total of £20,000 in Zakat funds to established partner organizations, including the Al-Khair Foundation, Alkhalil Education, and Seven Spikes Relief, ensuring impactful delivery to those in need.

Investment: We have successfully completed the final phase of the extension works on the ground floor. In total £103,392 was capitalised as build costs this financial year with Ipsum Constructions (£98,392 paid; £5,000 accrued – see Note 11). In total £587,484 has been incurred on the extension (£582,484 paid to date). By year: FY22/23 £117,252, FY23/24 £366,841, FY24/25 £103,392. The remaining fencing and gates will be completed once planning permission is granted and the contractor is available.

4 | P a g e

Epsom & Ewell Islamic Society Reports and Accounts Trustees report for the year ended 30 September 2025

Financial review and Going Concern

The surplus of income over expenditure for the year was £110,399 (2024: £186,883). Of this, £103,392 was capitalised as building work on the extension (Note 9) rather than expensed, £13,237 relates to depreciation charged for the first time this year on components of the extension (Note 9), and £968 relates to a one-off write-off of a preexisting Fixtures & Fittings balance (Note 9) — all three being non-cash items, so cash at bank increased by £26,211 (see Note 12). This year donations totalled £197,442 (2024: £295,440).

Net assets at year-end increased to £1,643,567 (2024: £1,533,169) due mainly to the investment in the extension project that increased the valuation of the property, and an increase in the surplus/reserve.

Following substantial completion of the mosque extension, the trustees reviewed the Restricted funds balance and concluded that the Special Appeal fund established to raise donations for the extension has fulfilled its purpose, with donations received and general reserves applied together exceeding the cost of the works. The fund has accordingly been closed and its balance of £46,136 transferred to unrestricted funds. Restricted funds now comprise only the Zakat, Sadaqah and Fitrah fund (see Note 12 and Note 14).

Following completion of the extension, the trustees obtained an itemised cost breakdown from the contractor and have this year begun depreciating identifiable components of the building — plant and electrical installations, carpets and floor finishes, CCTV and security equipment, fixtures and fittings, and external works — over their expected useful lives, in line with the Charities SORP. The structure and fabric of the building is considered to have a useful economic life in excess of 100 years and a residual value not materially different from cost, and therefore continues not to be depreciated. Further detail is given in Note 9. This is a change in accounting policy intended to give a more accurate picture of the Charity’s finances over time; it has reduced this year’s reported surplus but has no effect on the Charity’s cash position.

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 declare that they have approved the trustees' report above.

Signed on behalf of the Charity's trustees.

Mohammed Abdul Mannan Javeed Joosub
Signature(s) …................................................ …....................................................
Mohammed Abdul Mannan Javeed Joosub
Full name(s) …................................................ …....................................................
Chairman Treasurer
Position …................................................ …....................................................
18/07/26 16/07/26
Date …................................................ …....................................................

5 | P a g e

Epsom & Ewell Islamic Society Reports and Accounts Independent examiner's report on the accounts for the year ended 30 September 2025

I report to the trustees on my examination of the accounts of the above-named Charity ("the Trust") for the year ended 30 September 2025 set out on pages 7 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:

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.

Signed:

…...........................................

Date: …....................................

M M Hossain Senior Partner & Director SF Accountant Limited Unit 20, 95 Miles Road Mitcham, CR4 3FH 2[nd] July 2026

Member of Association of Accounting Technicians

6 | P a g e

Epsom & Ewell Islamic Society Reports and Accounts

Statement of Financial Activities for the year ended 30 September 2025

Incoming resources (Note 3)
Unrestricted
Funds
£
Restricted
income
Funds
£
Total this
year
£
Total last
year
£
Income and endowments from:
Donations and legacies
177,534
19,908
197,442
274,735
Madrasah Fees
25,739
25,739
20,705
HMRC Gift Aid and Interest
16,622
16,622
Separate material item of income
-
-
-
Incoming resources (Note 3)
Unrestricted
Funds
£
Restricted
income
Funds
£
Total this
year
£
Total last
year
£
Income and endowments from:
Donations and legacies
177,534
19,908
197,442
274,735
Madrasah Fees
25,739
25,739
20,705
HMRC Gift Aid and Interest
16,622
16,622
Separate material item of income
-
-
-
Incoming resources (Note 3)
Unrestricted
Funds
£
Restricted
income
Funds
£
Total this
year
£
Total last
year
£
Income and endowments from:
Donations and legacies
177,534
19,908
197,442
274,735
Madrasah Fees
25,739
25,739
20,705
HMRC Gift Aid and Interest
16,622
16,622
Separate material item of income
-
-
-
Incoming resources (Note 3)
Unrestricted
Funds
£
Restricted
income
Funds
£
Total this
year
£
Total last
year
£
Income and endowments from:
Donations and legacies
177,534
19,908
197,442
274,735
Madrasah Fees
25,739
25,739
20,705
HMRC Gift Aid and Interest
16,622
16,622
Separate material item of income
-
-
-
Incoming resources (Note 3)
Unrestricted
Funds
£
Restricted
income
Funds
£
Total this
year
£
Total last
year
£
Income and endowments from:
Donations and legacies
177,534
19,908
197,442
274,735
Madrasah Fees
25,739
25,739
20,705
HMRC Gift Aid and Interest
16,622
16,622
Separate material item of income
-
-
-
**Total ** 219,895 19,908 239,803 295,440
Resources expended (Note 5)
Expenditure on:
Charitable activities
109,404
20,000
129,404
108,557
Total
109,404
20,000
129,404
108,557
Net income/(expenditure) 110,491 (92) 110,399 186,883
Transfers between funds
46,136
(46,136)
-
-
Net movement in funds
156,627
(46,228)
110,399
186,883
Total funds brought forward
1,477,895
55,274
1,533,169
1,346,286
Rounding
(1)
-
(1)
-
Total funds carried forward
1,634,521
9,046
1,643,567
1,533,169

7 | P a g e

Epsom & Ewell Islamic Society Reports and Accounts Balance Sheet for the year ended 30 September 2025

Fixed Assets
Tangible assets
Total fixed assets
Current assets
Debtors
Cash at bank and in hand
Total Current assets
Creditors: amounts falling due within one
year
Net current assets/ (liabilities)
Total assets less current liabilities
Creditors: amounts falling due after one year
Net assets
Funds of the Charity
Unrestricted funds
Restricted funds
Total funds
Note
9
Unrestricted
funds
£
1,526,409



Restricted
income
funds
£

-
Total
This
Year
£
1,526,409

Total
last
Year
£
1,437,222
1,526,409
-
1,526,409 1,437,222
10
12
-
113,562


9,046
-
122,608
-
96,397
113,562
9,046
122,608 96,397
11 5,450
108,112

-

9,046
5,450
117,158
450
95,947
1,634,521
9,046
1,643,567 1,533,169
11 - - -
1,634,521
9,046
**1,643,567 ** 1,533,169
14 1,634,521
-
9,046
1,634,521
9,046
1,477,895
55,274
1,634,521
9,046
1,643,567 1,533,169

Signed by 1 or 2 trustees on behalf of all trustees

Signature(s) Mohammed Abdul Mannan JaveedJoosub
Full name(s) Mohammed Abdul Mannan Javeed Joosub
Position Chairman Treasurer
Date 18/07/2026 16/07/26

8 | P a g e

Epsom & Ewell Islamic Society Reports and Accounts Notes to the accounts for the year ended 30 September 2025

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:

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 not received any 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.

9 | P a g e

Epsom & Ewell Islamic Society Reports and Accounts Notes to the accounts for the year ended 30 September 2025

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. Depreciation is provided on tangible fixed assets, by component where a class of asset comprises parts with materially different useful lives, so as to write off their cost, less estimated residual value, evenly over their expected useful lives as follows: Plant and electrical installations - 20 years straight-line; Carpets and floor finishes - 10 years straight-line; CCTV and security equipment - 5 years straight-line; Fixtures, fittings, equipment and building services - 15 years straight-line; External works (paving, fencing, gates, staircases) - 30 years straight-line. The structure and fabric of freehold buildings is considered by the trustees to have a useful economic life in excess of 100 years and a residual value not materially different from its carrying value, and is therefore not depreciated; this assessment is reviewed annually. Rates and the resulting charge are disclosed in Note 9. Where a tangible fixed asset’s carrying value cannot be evidenced by supporting records of its existence, condition or continued use, it is written off as an impairment through the Statement of Financial Activities in the year identified.

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 in-
come funds
£
Total funds
£
Last year
£
Donations and gifts
177,534
19,908
197,442
274,475
HMRC Gift Aid & Interest
16,622
-
16,622
260
Unrestricted
funds
£
Restricted in-
come funds
£
Total funds
£
Last year
£
Donations and gifts
177,534
19,908
197,442
274,475
HMRC Gift Aid & Interest
16,622
-
16,622
260
Unrestricted
funds
£
Restricted in-
come funds
£
Total funds
£
Last year
£
Donations and gifts
177,534
19,908
197,442
274,475
HMRC Gift Aid & Interest
16,622
-
16,622
260
Unrestricted
funds
£
Restricted in-
come funds
£
Total funds
£
Last year
£
Donations and gifts
177,534
19,908
197,442
274,475
HMRC Gift Aid & Interest
16,622
-
16,622
260
Unrestricted
funds
£
Restricted in-
come funds
£
Total funds
£
Last year
£
Donations and gifts
177,534
19,908
197,442
274,475
HMRC Gift Aid & Interest
16,622
-
16,622
260
Donations and legacies 194,156 19,908 214,064 274,735
Madrasah Fees
25,739
-
25,739
20,205
Calendar sales
- -
-
500
Charitable activities 25,739 - 25,739 20,705
Separate material item of in-
come
- - -
Total income 219,895 19,908 239,803 295,440

10 | P a g e

Epsom & Ewell Islamic Society Reports and Accounts Notes to the accounts for the year ended 30 September 2025

4 Analysis of receipts of government grants

Government grant

Total
This Year
£
-
Last Year
£
-
-
- -

5 Analysis of expenditure

Accountancy
Books for Madrasah
Cleaning & Supplies
Parking Attendant
Insurance
Planning & DBS
Fees
Gas & Electric
Madrasah teachers
Maulana services
Printing postage
and stationery
Water
Safe & Fittings
Broadband & Phone
Caretaker
Zakat & Sadaqah
This year
Last Year
This year
Last Year
This year
Last Year
This year
Last Year
Unrestricted
Funds
£
450
1,391
1,837
960
270
966
11,742
23,223
39,413
800
1,780
2,027
562
9,781
-
Restricted
income
funds
£
Total funds
£
Unrestricted
Funds
£
Restricted
income
funds
450
450

1,391
460
1,837
2,391
960
-
270
1,488
966
-
11,742
9,258
23,223
19,011
39,413
41,225
800
1,097
1,780
1,877
2,027
583
562
562
9,781
7,720
20,000
20,000
-
22,435
Total
funds
450
460
2,391
-
1,488
-
9,258
19,011
41,225
1,097
1,877
583
562
7,720
22,435
Rounding (3) -
(3)
-
-
-
Depreciation (Note
9)
13,237 -
13,237
-
-
-
Impairment of leg-
acy fixed assets
(Note 9)
968 -
968
-
-
-
Total
expenditure on
Charitable
activities
109,404 20,000 129,404 108,557 22,435 108,557

11 | P a g e

Epsom & Ewell Islamic Society Reports and Accounts.

Notes to the accounts for the year ended 30 September 2025

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
9,781
7,720
9,781
7,720

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

Charitable activities (Mosque) This Year
Last year
1
1
1
1

8 Grant-making

8.1 Analysis of grants paid (included in the cost of charitable activities)

Purpose for which grants
Made
International Zakat & Sadaqah donations
This Year Last year
Grants to
Institutions
Grants to
Individuals
Grants to
Institutions
Grants to
Individuals
20,000
-
22,435
-
20,000
-
22,435
-

12 | P a g e

Epsom & Ewell Islamic Society Reports and Accounts. Notes to the accounts for the year ended 30 September 2025

9 Tangible fixed assets

The trustees reviewed the pre-existing Fixtures & Fittings balance of £968 net book value carried forward from prior years. As no supporting asset register or documentation survives identifying the items this balance represents, the trustees have written it off in full this year as an impairment (see 9.2 below and Note 5), so that the fixed asset register going forward reflects only components that can be evidenced and tracked.

9.1 Cost or valuation

Freehold Plant Room
Land & & Carpet & CCTV & Fixtures, External
Buildings Electrical Floor Security Fittings & Works Total
£ £ Finishes £ £ Services £ £ £
At the beginning of the
year 1,436,254 - - - 42,936 - 1,479,190
Additions and
reclassification of
components (Note 2.3) (125,644) 43,560 16,201 13,111 48,335 107,829 103,392
At the end of the year
1,310,610
43,560 16,201 13,111 91,271 107,829 1,582,582

9.2 Depreciation and impairment

Freehold
Plant Room
Land &
&
Carpet & CCTV & Fixtures, External
Buildings
Electrical
Floor Security Fittings & Works Total
£
£
Finishes £ £ Services £ £ £
At the beginning of the
year - - - - 41,968 - 41,968
Charge for the year - 2,178 1,620 2,622 3,223 3,594 13,237
Impairment losses
(Note 5) - - - - 968 - 968
**At the end of the year ** -
2,178
1,620 2,622 46,159 **3,594 ** 56,173

9.3 Net book value

Plant
Freehold Room
Land & &
Carpet &
CCTV & Fixtures, External
Buildings Electrical
Floor
Security Fittings & Works Total
£ £
Finishes £
£ Services £ £ £
Net book value at the
beginning of the year 1,436,254 - - - 968 - 1,437,222
Net book value at the
**end of the year ** 1,310,610 **41,382 **
**14,581 **
10,489 45,112 104,235 1,526,409

10 Debtors and prepayments

13 | P a g e

Analysis of debtors

Total debtors
Total
11 Creditors and accruals
Analysis of creditors
Taxation and social security
Other creditors
Ipsum Constructions - final
build balance
12 Cash at bank and in hand
Cash at bank and in hand
Total
This year
£
Last year
£
-
-
-
-
Amounts falling due within
one year
Amounts falling due after
more than one year
This Year
£
Last year
£
This
Year
£
Last year
£
-
-
-
-
450
450
-
-
5,000
-
-
-
This year
£
Last year
£
-
-
-
-
Amounts falling due within
one year
Amounts falling due after
more than one year
This Year
£
Last year
£
This
Year
£
Last year
£
-
-
-
-
450
450
-
-
5,000
-
-
-
This year
£
Last year
£
-
-
-
-
5,450
450
-
-
This year
Last year
122,608
96,397
122,608
96,397

Included within cash at bank is £9,046 (2024: not separately disclosed) held in a designated Zakat, Sadaqah and Fitrah account. Donations received into this account are restricted by their nature to distribution to external charitable causes (see Note 14.1) and are not available to fund the Charity's day-to-day running costs.

Restricted funds at 30 September 2025 comprise solely the Zakat, Sadaqah and Fitrah fund (£9,046), which is held in a segregated bank account. In prior years the Restricted funds total also included amounts relating to the Special Appeal fund, established to collect donations towards the mosque extension. The main construction contract is now substantially complete: total identified donations designated for the extension, together with amounts applied from unrestricted general reserves, exceed the total cost of the works to date, so no balance remains that can be attributed to the appeal. The trustees have therefore resolved to treat the Special Appeal fund as closed and have transferred its recorded balance of £46,136 to unrestricted funds (see Statement of Financial Activities and Note 14). A small number of items relating to the contractor's account remain open at the year end — see Note 13 and Note 11.

13 Events after the end of the reporting period

Since the year end, the contractor (Ipsum Constructions) has requested payment of £5,000 for the balance of the extension contract; this relates to work substantially carried out before the year end and has been accrued as a creditor in these accounts (see Note 11). A number of snagging items remain outstanding with the contractor, and final payment is being withheld until these are resolved. Fencing and gate works are still to be completed once planning permission has been granted.

14 Charity funds:

14 | P a g e

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.

Epsom & Ewell Islamic Society

Reports and Accounts.

Notes to the accounts for the year ended 30 September 2025

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

Trustees have bought and been refunded for goods and services purchased for the society to the value of £1,991

15 | P a g e