_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|
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## **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.
- 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 & religious 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 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:
- 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.
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:
- 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 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**|
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**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:**
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## **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
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