a t￿"ALk Banx laL1eslii l.slaniiL- Charity Reg Number: 1101926 (England & Wales) TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD FROM 01 APRIL 2024 TO 31 MARCH 2025 FOR GATWICK BANGLADESHI ISLAMIC COMMUNITY ASSOCIATION (1101926) GATWICK BANGLADESHI ISLAMIC COMMUNITY ASSOCIATION (1101926) Gatwick Islamic Centre, 53 High Street, Horley, Surrey. RH6 7BN, Tel.. 01293 782 176, Charity Registration No: 1101926. HMRC Gift Aid Number: XR80003, www. bica.or E:Mail info@gbica.org GBICA GATWICK BANGLADESHI ISLAMIC COMMUNtrY ASSOCIATION (1101926) INDEX TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Page Company Information ReportoftheTRUSTEES..................................................................... .3-10 Report ofthe Accountants............................................................... Profit and Loss Account.. -12 Balance Sheet....-................... -13 Notes to the Financial Statements..... -14-17 GBICA GATWICK BANGLADESHI ISLAMIC COMMUNITY ASSOCIATION (11019261 CHARITY GENERAL INFORMATION FOR THE YEAR ENDED 31 MARCH 2025 PRESIDENT Abul Kalam Azad Chuta TREASURER Muhib Miah SECRATARY Muhammad Moynul Islam VICE PRESIDENT Moslandar Ali VICE PRESIDENT Mukith Zaman Welfare Secretary Faruk Ali Assistant General Secretary Fokrul Islam Asslstant General Secretary Abdul Samad Compliance Officer Imran Mahbub islam REGisfERED OFFICE: 51- 53 High Street Horley Surrey RH6 7BN CHARITY NUMBER: 1101926 ACCOUNTANTS: Choice Accountancy 54 Greenfield Road 2nd Floor. London EI IEJ BANKERS: BARCiAYS BANK Horleyp Surrev SOLICITORS: Widings Solicitors 862 - 864 Wash wood Heath Road Ward End Birmingham B8 2NG GBICA With respect to the Statement, please note that due to the nature of the Organization (Islamic Centre) and its Activities (Religious Artivities), the below statement will in majority of the times will remain static without any changes. A): GOVERNING DOCUMENTS & NEW CONSTITUTION DATED SHA'BAN 1445 REF 786 Gatwick Bangladeshi Islamic Community and Association (GBICA) is first and foremost an Islamic Establishment which focuses on the needs". aspirations: developments,. educations (religious and academics) and integration of the Muslim Cornmunities. GBICA is registered charity (No 1101926J. (I): THE CONSTITUTION GBICA in June 2024 amended and implemented an updated Constitution. The Affairs of GBICA shall be governed by the Constitutions Dated: Sha'ban 1445 Ref 786. This Constitution was approved by all 36 Members Unanimously in June 2024. Nine Board of Trustees and 2 7 Executive Committee Members B): APPOINTMENT OF TRUSTEES Under the Constitution, the Trustees will remain in the post for the Term of Five Years. Six weeks before the Election, the Trustee shall resign from the post and will be replaced by the "Board of Election Commission" The BEC will be tasked with overseeing the Election of the New Trustee. Upon appointment of the Trustees, the BEC will resign immediately. The Trustees who resign prior to election are eligible stand for the post subject to satisfying the Terms and Conditions of Constitutions. The next elertion is scheduled for April 2024. Anyone wishing to stand for the position of the Trustees or Members must Satisfy the selection criteria as set out in the Constitutions. (I): RETIREMENT & RESIGNATION (a) One Board of Trustee Retired from the Post of Vice President (b) Two Board of Trustees Resigned from the Post of Vice President and Assistant General Secretary GBICA At the meeting held in June 2024, as a result of the Retirement and Resignation, GBICA reshaped the and created a new a Board of Trustees, the New Board olTrustees will manage GBICA within the Terms and Condition of the Constitutions Dated: Sha'ban 1445 Ref 786. Their office Term will be Five Years (from 2024 to 2029). (11): GENERAL ELECTION: As per the Terms and Conditions of the Constitutions Dated: Sha'ban 1445 (March 2024) Ref 786. the next General Election will be hpld in 2029 the process of the Election is defined in the Constitution. C): MAIN OBJECTIVES & ACTIVITIES (I): OBJECTIVES To develop and advance The Religion of Islam for the Benefit of the Muslim Community which is based on the Noble Qur'an Sharif and the Sunnah Mubarak of the Prophet Muhammadur Rasulullah Sallel Lahu Alahi Wa Sallam. The Masjid has been exclusively established for the worship (in its all-comprehensive sense) of Allah Subhanahu Wa Ta'ala. It will be achieved by providing the Daily Five Obligatory prayers in lama'ah (congregation), Salatul Jummah, Two Eid, and other forms of prayers and Ibadaat as outlined in the Holy Qur'an Sharif, and the Sunnah Mubarak of the Holy Prophet Muhammad Sallel Lahu Alahi Wa Sallam. (11): ACTIVITIES The daily rituals Prayers (5 Daily Prayers). lumu'ah Prayer- providing sermon (weeldy guidance given by Imam) in 3 different languages i.e. Bengali, English and Arabic. Essence of Hadith/Qur'an Sharif every day 10 Minutes before Magrib Salah. A Monthly Siraah Mahfil for the Sisters. Every month Last Sunday after Salatul A'sr. (Subject to BST) Weekly Halaqah- Young People Gatherin& every Saturday (Subject to BST) Normally Maghrib- Isha. Aboye all, the main focal of the activity is "The Structured Childrcn Islamic Classes" which is run on Friday Saturday and Sunday. The classes have over 73 students attending,. this is divided into 6 groups taught taught by Six Teachers and Five Volunteers. GBICA (111): ISLAMIC CLASSES Level l- Consist of 17 Girls and 9 Boys Level 2- Consist of 10 Boys Level 3- Mixed 12 Boys Level 3& 4 Consist of 12 Girls Level 4 & Mixed 12 Boys (IV): ASSISTANT FEMALE TEACHER GBICA have hired a part-time female teacher. They will provide teaching Support during Saturday and Sunday only. The recruitment is voluntary and will provide GBICA with balanced teaching and address the equality side. (V): ISLAMIC CLASS FEES Each child is charged a monthly fee of £30.00. The fees are invoiced monthly and in arrears. Discounts and fee free attendances are applied at the sole discretion of the Trustees of GBICA and the Head Imam {VI): ISLAMIC EVENTS Weeldy Dhikr & Dua- Every Thursday night. 12am-1:30am, an excellent way spend blessed Friday night, SubhanAllah Imma's gives dars from the Qur'an and Hadith followed by Dhikr and Dua. Milad-e-mustofa Sallel Lahu A'lahi wa sallam every two months after Salatul yumua'h. Siraah Mahfil for the sisters. every month last Saturday after Salatul A'sr. (Subject to BST) Observing Islamic events e.g. Ramadan-ul Mubarak; Miladunnabi (SAWS), Lailatul Mi'raj. Lailatul Barat, Lailatul Qadr and Ashura etc. Darul Qirat Majidiah Fultoi Trust- One-month special Tajweed course, every year during Ramadhan or an arranged date with parents. After School Playtime, Every Friday. (Summer- Football, Cricket & Winter- Table Tennis, Darts etc. GBICA Annual Presentation Day- Celebrating student's achievements, attainments etc. Annual sports day- an arranged date with students, parents and the teachers: Normally in June. D): MAIN ACHIEVEMENTS (I): MISSION AND STATEMENTS To develop and advance The Religion of Islam for the Benefit of the Muslim Comrnunity which is based upon the Noble Qur'an Sharif and the Sunnah Mubarak of Prophet Muhammadur Rasulullah Sallel Lahu Alahi Wa Sallam. The Masjid has been exclusively established for the worship (in its all-comprehensive sense) of Allah Subhanahu Wa Ta'ala. It will be achieved by providing the Five Daily Obligatory Prayers in Jama'ah (congregation), Salatul Jummah, Taraweeh {Ramadan), Eid, and other forms of Prayers and Ibadaat as outlined in the Holy Qur'an Sharif, and the Sunnah Mubarak of the Holy Prophet Muhammad Sallel Lahu Alahi Wa Sallam. To revive and revitalize the institution of Masjid for the Muslim Community for all Islamic Activities to the best of our ability. To help in organising the Muslims of GBICA and the surrounding communities. to establish Islam as a complete way of life in their individual and collective lives as taught and practiced by the Holy Prophet Muhammad Sallel Lahu A'laihi Wa Sallam. "This day I have perfected for you your religlon and completed My lavour upon you and have approved for you Islam as religion" {Surah Al Ma'idah No 5/2). To foster better relations with the wider community including non-muslims, raise awareness ot Islam as a religion, remove any misunderstanding and promote inter-racial understanding through multi-cultural and religious artivities, thus allowing GBICA to promote and teach the Islamic way of life. To meet the religious. welfare and educational needs of the local communities, including young people, women. elderly and disabled people within the GBICA through the provision of appropriate services and artivities. It shall invite all that is good. enjoin what is right and forbid what is wrong according to the Noble Qur'an Sharif and Sunnah Mubarak ofthe Holy Prophet Muhammad Sallel Lahu Alahi Wa Sallam. A. To focus on the needs of the Muslim Community while ensuring that services are open to other faiths. B. B. To meet the social, welfare and educational needs of the local communities, including young people. women, older and disabled people within the GBICA through the provision of appropriate services and activ:ties. C. To become a center for local communities to access holistic support from health advice and youth activities to training and education. GBICA D. To promote inter-racial understanding through multicultural and religious activities, events and festival celebrations thus allowing GBICA to promote and teach Islamic way of life. {11}: HISTORICAL Brothers and Sisters of Horley, Redhill. Merstham, Lingfield and East Grinstead met up in August 2000 and created the "Gatwick Bangladeshi Islamic Community Association (GBICA), thereafter known as the "Stakeholder" The purpose of GBICA was to create an Islamic Community Centre. with the Mosque being the main Centre PoinL In September 2002, the GBICA became a registered charity with the Charities commission for England and Wales (1101926). Between 2000 and 2010, GBICA offered limited services to its Brothers and Sisters namely,. Friday Jumah Salah. weekend Children Islamic Classes, Ramadan Artivities and observing the Islamic dates and events etc. {111): CURRENT Alhamdulillah, in September 2010 GBICA'S purchased a Building (51-53 High Street, Horley, Surrey) in order to create and Islamic Centre/Masjid for the members of Stakeholders, this was only possible through the generous contribution from the Muslim Communities across the Country. The Masjid can currently hold 300 peoples for the Friday Congregation but has a capacity of approximately 500; we are currently facilitating all range of people by offering activities such as: l. The daily rituals Pr2yers. 2. JuTnu'ah Pr2yer- providing sermon (weekly guidance given by Imam) in 3different languages e.g. Bangali. English and Arabic. 3. Essence of Hadith/Qur'an for the Brothers every day before Magrib Salah. 4. A Monthly Siraah Mahfil for the Sisters. Every month Last Sunday after Salatul A'sr.( Subject to BST) 5. Young people awareness "Al-Hilful Fudhul" every Saturday after Salahtul Zuhor. 6. Above all the main focal activity is "The Children Islamic Classes" which has over 73 students attending the classes; this is divided into 6 groups taught by Six Teachers and Five Volunteers. The classes provide a safe, supportive and nurturing learning environmenL GBICA provides its students with a unique learning experience. This experience includes instruction in innovative 5tandard-bascd Islamic studics and Icarning thc Qur'an with Tajwced. The students receive all of the tools they need for learning Qur'an. as well as gain an understanding of the peaceful and moral perspective that is promoted through Islamic teachings. Our Imams/Teachers are highly GBICA experienced. trained, qualified and CRB checked, The Head Imam is obtaining certificates in First Aid. Food Hygiene, Manual handlin& safe guarding children and vulnerable adult also in Safety at work place. In particular both Imams are Qualified as a Maulana (MA in Hadith) also, they are Qari" taught under the guidance of Late renowned Scholar "Allama Abdul Latif Choudhury Fultoli" both in UK and Bangladesh. E): RESERVE POLICY As this Ès a charitable organization which funding is based on voluntary contribution, any shortfall in funding or emergency funding are IOOO/o managed by Trustees and Committee Members. F): PRINCIPAL FUND RAISING In November 2013, GBICA obtained an Interest Free Loan (Compliance with Sharia Law) of GBP 168,000.00 Irom Al-sada Envestment Limited. Upon receipt of the GBP 168,000.00, GBICA repaid the Lloyds Commercial Loan in full. It is a Seven Year (expiring in Nov 2021) and under the terms of the Loan Agreement with Al-sada. GBICA is making a monthly interest free loan repayment of £2,000.00. Upon receipt of the payment Al-sada reimburses GBICA £1,000.00 as expenses with no condition attached to it. The current balance of the Interest Free loan amount as at 31 March 2021 stands at GBP 12,000.00. As a gesture of goodwill to the Association during the difficult COVID period Al-sada waived / written off the balance of £12,000.00 in its entirety. The Association greatly appreciates the token of goodwill frorn Al-sadah. Therefore, the interest free loan was fully repaid ahead of the loan repayment in Nov 2021. Beside Al-sada, all form of fund raising are based on voluntary contribution from the Muslim Communities (Personal and Business). The other form fund raising is from weekly Friday collection plus Fixed and Subscription (Monthly STO) donation by Trustees and members. fixed minimum GBP 25.00 and subscription minimum GBP 5.00. G): RISKMANAGEMENT The following Three Principals Trustees are charged with the day-to-day running of GBICA.. Abul Kalam Azad - President Muhammad Moynul Islam- General Secretary Muhib Miah- Treasury Secretary GBICA ha5 developed a risk tnana8etnent which involv¢5: a) Monthly and annual review of the performance and finance of GBICA. b) The developrnent of systems and procedure to mitigate risks {i.e. finance, health and safety) etc ,') any disrepute; and future fund raising. The Trustees have robust policy which includes emergency and contingency plans to minimize the impact of funding shortfall. Key elements of the Risk Managernent are to ensure close control of income and expenditure. for e.g. any expendÈtures over GBP 200.00 has to be approved by the Trustees namely the President, General Secretary and Treasury Secretary together. Measures are in place to keep expenditure both restricted and unrestricted within our income. Monthly bank statement is thoroughly reviewed and scrutinized by the Trustees. Any Trustees or Members that brings GBICA Ènto disrepute or operate outside the scope of the appointments are dealt within the framework as set out in the Constitutions. H): DECISION MAKING PROCEDURE The decision-making process at GBICA solely rests with the Broad of Trustees lead by the President; General Secretary and the Treasury Secretary. Where required the Board of Trustees will consult and seek majority approval from the Executive Committee Members. This process is learly defined and document in the Constitution of The Gatwick Bangladeshi Islamic Community Association. I): PUBLIC REPORTING The Trustees of GBICA will display Monthly Income and Expenditure (Restricted and Non-Restricted} in the public notice board. The income and expenditure notices will be in one-month arrears i.e. in line with Bank statements. This will be signed off by two of the three 3Uthorised signatories. The Annual Accounts will not be displayed in the public notice board but will be made available upon requests. A notice will be displayed to that affect. J): AUDIT MANAGER To support the Three Principal Trustees in their day-to-day function in relation to the management, reporting and co-ordination of the Financial Statement, GBICA has hired an Audit Manager. His primary job is to liaise with the accountant and ensure the communication between the Accountant and GBICA is smooth and up to date so that the annual financial statements is delivered on time i.e. by 30 September annually. He is also tasked with making sure that the monthly reconciliation of income and expenditure and uploading in to excel format and breaking it down to "Restricted and Unrestricted" income category. The position of the Audit Manager is voluntary. K): FUND RAISING During the YR ending 2025 - GBICA consented to 4 external funds raising. L): RELATED PARTY TRANSACTIONS During the financial year no beneficial interest has been paid to the Trustees. The Trustees are fully responsible for theirout-of-pocket expenses. President Abul Kalam Azad 07765 867015 akasuton hotmail.co.uk cAu/ General Secretary Muhammad Moynul Islam 07834 244048 mm.1 86 Treasurer Muhib Miah 07950 633324 miah7 hotmail.co.uk n.com cl.k Abul kalam Azad St*È8 Mohammed Moynul Islam Muhib Miah io GBICA REPORT OF THE ACCOUNTANTS TO THE TRUSTEES OF GATWtCK BANGLADESHI ISLAMIC COMMUNITY ￿0cLITIoN (1101926) FOR THE YEAR ENDED 31 MARCH 2025 As described on the balance sheet you are responsible for the preparation of the financial statement for the year end 315t March, 2023 set out on pages six to eleven and you consider that the Charity is exempt from an audit under section 43 (2) of the Charities Act 1993. that an independent examination is needed It is our responsibilih, to Examine the accounts under section 43 of the acL To follow the procedures laid in general directions given by the Charity commission under section 43(7) (b) of the act and. To state whether particular Tnatters have to come to our attention. Our examinatton was carried out iri accordance with general Directions given by the Charity commission, An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosure in the accounts, and seeking explanation from you as trustees concerning any such matters. The procedures under taken do not provide all the evidence that would be required in an audit, and consequently. no opinion is given as to whether the accounts present a true and fair view and the report is limited to those matters set out in the statement below. In the course of our examination, no matter has come to our attention which gives our reasonable cause to beli that in, any material respect, the requirement: To keep accounting records in accordance with section 41 of the act: and To prepare accounts which accord with the accounting record and comply with the accounting requirements of the 1993 Act: have not been met., or to which in our opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached. 2) CHOICE ACCOUNTANCY 54 GREENFIELD ROAD 2ND FLOOR LONDON EIIE li GBICA GATWICK BANGLADESHI ISLAMIC COMMUNrrY ASSOCIATION 0101926) STATEMENT OF FINANaAL ACTtvrrIES FOR THE YEAR ENDED 31 MAR(JI 2015 2025 2024 Ujwestricted Restricted Ertdowment nds fttnds funds TOT AL TOTAL FUND Incomin resources FriL'I)L15 Of GIC PerSLinal Cc)nributii)ns meJnl￿￿s & public collection Business C()ntribution Misc Contributions 4,404.00 8.620.00 4.404.00 20.00 4.689.68 8,01).00 3JOO.IM) 3JOO.(M) 934.45 >,UOO.00 -124.>0 Friday collection5 Activities forceneralitig Fttnds Stttdent fees 42291.ii 42291.)) 30.541. 2J16.iO 21.01]O.(M) 2316.51) 211M)O.(N) 1.?20.00 KARD o-Hasna Refunds tnter Acct5 Tfv iA)00.ou rraining Jlnd cducation r)ondtL()n- Ramadan Fund 5fK).(MJ Other Inconw 7.akat Govt & Local Grant TOTAL INCOME 596.16 596.16 2￿00.00 59550m 24.412.66 83.962.66 53A190.46 Cost of raising ￿ndS rattng EX￿￿Se5 Note 5 45.96738 3?p71.IK) 815.18.38 Total Resources Expended .967 78 lii71.(Kl 81D38 It4 33.846.00 NET Incomin8lOufyoing re5011tces 1358162 11.15834 2A2428 19.244.46 Transfers between ￿ndS "IotLI1 ￿rtd broll8ht (onvard $Oj,442.12 21N3_00 82728?.32 808,040.86 Total fund CaThied fonvard BI9￿*4.84 10.684.66 829.709.00 82728532 12 C.BICA GATWICK BANGLADESHI ISLAMIC COMMUNrrY ASSOCIATION (1101926) BALANCESHEEf AS AT 31ST MARCH 2025 2025 2024 Notes FIXED ASSETS: Tdtigible d5sets 850MIO.00 850,021.00 850J)00.00 8501J21.00 CURRENT ASSETS: Debtors Reserve Bank & Cash in hand 1,464.65 3,921.32 3,92112 1,464.65 CREDITORS: AMOUNTS 2.400.00 FALLTNG DUE WITHIN ONE YEAR 2.400.00 NET CURREKf ASSETSJWIABILrriES): 935.35 3.921.32 CREDITORS: AMouNrs FALLING DUE MORE THAN ONE YEAR 48500.00 48.500.00 TOTAL ASSEtS LESS CURRENT LIABILrrIES 800564.65 805,44232 FUNDS Unrestricted Fund Restr1(￿d fund5 829.709.60 827285.32 829.709.60 827,28532 13 C.BICA GATWICK BANGLADESHI ISLAMIC COMMUNITY ASSOCIATION (1101926) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 BASIS OF PREPARATION Basis of Accountlng These accounts have been prepared under the historical cost convention with items recognized at cost or transaction value unless otherwise stated in the relevant notelsl to these accounts. The accounts have been prepared in accordance wtth 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 1021 issued on 16 July 2014 and with the Charities Act 2011. Change in Basis of Accounting There has been no change to the accounting policies since last year Changes to Previous Accounts No changes have been made to accounts for previous years ACCOUNTING POLICIES Incomee Resources Income represents donations, subscriptions and class fees. These are included in the Statement of Financial Activities ISOFAI when: the charity becomes entitled to the resources. the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliability. Contractual income and performance related grants This is only included in the SOFA once the related donations have been received from AL- SADA INVESTMENT LTD. Resources Expended Expenditure is recognized on an accrual basis as a liability is incurred. Expenditure includes VAT as the charity is exempt from registeringfor VAT and therefore is reported a5 part of the expenditure to which it re13tes. Tangible fixed assets Depreciation 15 provided at the following annual rates in order to write off each asset over its estimated useful life.. Fixtures and Fittings IO% Straight line- land and property are not depreciated. Deferred taxation Provision is made at current rates for taxation deferred in respect of all material timing differences except to the extent to the extent that, in the opinion of the director. there is reasonable that the liability will not arise in the foreseeable future 14 GATWICK BANGLADESHI ISLAMICCOMMUNrrY AS50CIATION111019261 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 OPERATING SURPLUS/IDEFECXTI Theoperabn8 suTrlus / I deficit lis staknl aEtercharg"Ln 2025 2024 Deprtciation-om'ned assEts Tru5tees' emoluments ANALY515 OF INCOMINC RESOURCE&. 2025 2024 Uttrestrirted Resfrthd funds TOTAL IDTAL FUND FUND Incomin resources FriL'nds Of GIC 4A04.00 81J20J)O 4.4(M.00 8fj21J.00 4,689.68 8,015.00 personal contributions & pubht tullE¢ty"o Businoss Qontributiun 3300 3.300.00 5.000.00 Refunct Misc Contributsonb Otherontributionsl Friday coll￿tionS Student Fee5 other Income Zakat 934.4) 9.14.45 324.?0 42291 42291.ii 2316.io 596.16 30.i41.28 l.i20.00 2.OUO.00 2J16aO ?96.16 KARD_E- Hasana 21A)00.IM) 21))￿.00 Refund Inter Acct'I'fv Donation Rajnadan ￿nd 1,000.00 TOTAL INCOME 59550.00 24AIZ66 83.96• 66 s3￿90.46 RESOURCES EXPENSETr. Staff C￿¢ Sub Cuntracts)r 29266hO 29266.60 19,500.00 FIMRC Rent & ral Light& heat 'I'dLyhone C.IC PTPF*tconsultanry fet Relurbi5h]nent ￿'ork(a￿￿iK expensts} Kard- E- Hasina pa)Thent Calandcr Sub5criptivn PLX2 Machine tnsurance 1.751.38 4J)68.?0 6321.)8 983.01 1.7?1.38 4.068.?0 6.3?1.?8 983.01 ?9.44(Tr.00 2,?01.60 8,887.17 647.48 ?9,44&.DO }.7?6.70 i ?00.oo 1.7?6.70 12,749.21 lo￿00.00 97).00 1,849.94 2,li9.i2 12110.00 929.IKI 979.00 1.17631 1,176.31 2,469.30 2,400.00 *.46930 Ar