CHARifi REGISTRATION NUM8ER: 11063S1
Brixton Hill Islamic Centre
Unaudited Financial Statements
31 March 2024
ARIF MALIDA
Chartered accountants
66 Moyser Road
London
SW16 6SQ

Brixton Hill Islamic Centre
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
10
Statement of financial position
11
Notes to the financial statements
12

Brixton Hill Islamic Centre
Trustees. Annual Report
Year ended 31 March 2024
The trustees presenl their annual report and the unaudited financial statements of Ihe charity for the
year ended 31 March2024. The Trustees have adopted the provisions of Ihe Stalemenl of
Recommended Praclice {SORP) "Accounting and Reporknng by Charities. (FRS 102) in preparing the
annual report and financial stalements of the Charity.
The financial statements have been prepared in accordancè with the accounting policies set out in nole
1 to Ihe accounts and comply with the Charily's governing document {constitulionl, the Charities Act
2011 and Accounting and Reporting by Charilies= Slatemenl of Recommended Practice (second edition)
and Financial Reporling Standard FRS102.
Refvrence and adminlstrative detalls
Regi¥tered charity name
Brixton Hill Islamic Cenlre (hereinafler"BHIC°)
Charity registration number
1106351
Principal office
226A-228A
Brixlon Hill
London
SW2 1HE
The trustees
Mr. D Mohamtjd
Mr. A A Alasow
Mr. M R Mohamud
Mr. A M Shegow
Mr. M A Hassan
Mr. A M Hadaafow
Mr. A H Hussein
Chairperson
Secretary
Vice Chair
Trustee
Trustee
Truslee
Trusteg
Independont examlnor
Arif Malida
66 Moyser Road
London
SW16 6SQ

Brixton Hill Islamic Centre
Trustees. Annual Report(contlnved)
Year ended 31 March 2024
Ob
ectives and activlties
Tlie objects of Ilke eentre Are:
a) The Advance Ihe educalion among youihs in the UK Ihir>ugh the provisioii of infoiinali0i1 and
supplcmcnlaiy classGs.
b) The rcli¢f of poveity, sickncss. wid strcss Porticulai'ly among Somalia people by prn)Ini)ling r¢lcvanl
ciiliures and identify and proi'iding advice and SUp￿rt on such niaiiers as hou8ing, tr{￿slatiOn. social
sccui'ily J employinent and healih.
c) To provide or assisi in th¢ provision of facilitics in Ihc inla'esl of soei81 welfare foi. recreation ￿. oth¢r
leisure tii)ie occupalioii in pttrticular young ivomen and uhildren.
B141C is orgai)i5ed iviili a committcc (Boai'd of Truslecs) elected by tlie mcinbetT Lo oipci'see the Dv¢rnll
a¢livitiC5 and one of ilie cominillce mcmbers is no[￿inale￿ as chaifj)erson. 10 moniloi. the day to day rui)ning.
ot the cenlir. Ihe IrLislees eligiible, in commitle¢, to appoinl ,Idditional Irusl¢es under the lei'ins of
th¢ ron8lilulioi?.
STRUCTURE GOVERNANCE & MANGEMENT
BFIIC has 7 tfU51ees (lisled in page l of Ihc re￿)rt) who oversce all ihe aclivilies of the cliarily. It h8s
established a frdmewoi'k Io IMAnage all donations.
Rcgul8r iiiceliiiES of the Truslecs coniinu¢d 10 be l)¢lil. 11)c meetings looked al Ifvibinn of iar8els,
Inoniiui'ing p¢rforniancc. overseeing complianc4 approving ￿lIcIeS and giving guidance on oih¢i'
inilialives.
GOVERNING DOCUMENT
'I'hc Islainic c¢iiliE objects and regulations air regiilalcd by the conslilu(ion aik)pled on I l Junuary 2004 as
ainended on10 June 201 l and the Islami¢ cenlre is a charitable incoi'rA)raied associalioii {ClO).
ACTIVITIES AND ACHIEVEMENTS:
Brixion Hill Islainic Ccnire focusd on Ihc core services diiring the year. Currenl corc services include..
Religioiis ivorship and reflcction
Madi'asali classcs,
Nik#h Sei'vices
Yi)ui)gei' people's siipport group
Family counselling service
Spccial Educational Neds Service
Seiiioi. peoplc's support group

Brixton Hill Islamic Centre
Trusteos. Annual Report(continued)
Year ended 31 March 2024
Our centi'e 15 41150 an active Incmber ol'ihe I'"aiihs Togeilier in Lambcth Foruin ii) Lajnbeth. We usc this
platfoi'm to prom(yl¢ lill￿._(alth dialogue and social colie%ion.
Reli
ious Worshi
and reflectlon
This is pi'imarily delivered Ihrough daily and weekly prayers and waycty during religious festivals.
We addilion811y offer spii'ilual guidanc¢ in person ai Ihc cenlre, and thiDugh our ivcbsiie ivliere coiniiiunily
members cdn po.%t quesiions under our Ask the Imam s￿1101] and118ve Iliem answered on the web$iie for
Iheii. own b¢n¢fil and Ihe bcnefii of oth￿5 wlio visil Ilie website.
Madrasah classes,
'I'hc Madixsah piY)vides ¢l)ildren Islamic edue81ion, by leaming how lo ivrile. read aiid Incinorizing
(Horiz) Ihe Quran. In addilion to this. tliey leani Islamic sliidie
Madrasah provides musli￿ children widi ¢xtensive Islamic edU￿110n in order lor ihc]n lo apply lurther
their und¢i'slanding ttnd share thi$ knoivledge iviih the ividcr coinmiini¢y,
Nikah Servlces
'rhc Cciilre conducts Nikah 5eNices ftii. Muslim couples. We infonii Ihem Ihal under British law Nikah
does noi conslilule Inai'i'iage. we advise them lo re8i5ter a civil marriage iviih a k)¢al I'egisii'ar.
Youn
Person's Su
ort Grou
Tl)e Yuliiig Pe13011'S SUPPOlt lia8 continued to gitslv iliis year. and cui'i'entl), l)as ovei. 30 childi'eD
and yOLing people ivho regularl), attend thcse same s¢x s¢ssions. In addition to providing a Inixliiif
of spiri11181 guidonce and Irligious leaching, Ihc5c groups also providc a social Opixtri'iunily for
Children gnd yvung peopl¢ lo make and meet friends. We addilionally invite stalulory 5ervi¢¢ in lo
18lk io our children and young people as app￿pri81V.
li slrengihens integration, iniroducc5 the community txlenl, enhan￿ tlie pl)ys1￿1 iv¢llbein
iinpi'oves oihei. education faciiliies and cmpowers the community groups involvd.
Famll Counsellin
Our family counsclling sevvice support5 families in di￿1(￿11 times. We oftcn mcdiate belw¢eii spouses
or pui1ners, and pai'cn13 and ¢hildren.'fhis is only undeilakcn by consenl of the fwnily iyho forinally I'equcst
us to be inyolved. During 202312024 wc ly0￿'¢d iviih 40 fainilics tu re501ve dispulcs and pi'ovidc suppori
and guidallcc.

Brixton Hill Islamic Centre
Trustees, Annual Report(contlnued)
Year ended 31 March 2024
Su
ort for
arents of children with S
ecial Educational Needs
SEN
Oui. suppoi't group for p8lYI)ts of children will) Sp¢cidl Educaiional Nttds conlinucs lo ¥roi¥ year on ycar ￿)d has
woi'ked iviih 30 faniilies over Ihe past ycur. This group is njn by livo n)oihers of child￿n with Speci&l Educational
Nceds, who iindeisland the challeiiges Ihai fainilies face in getting tl)e needs of tlicir cl)ildrcn Incl by s()cial
service%, and scliouls. Tl)esc gioup leaders provid¢ everyihing from basic help in hclping in bencfit to1.1￿5, I
dedicalcd siippoi'l foi. children wl)o nccd u Lare and support necds assessmcnl, and advocacy for fainilies to social
%ei'vices and schools, Ivher¢ necessary. Oui. team also invitf 5￿Cialis{ SLN advisors lo piDvide %upporl, and
Irgularly I'cfci. lo other Specialist scrvices needed by the faiiiilies. and will, wher¢ nc¢¢5sary, allend
Ihcse appoinlilleiiis Nviih the peoplc they support.
Senior Peo
le's Su
ort Servlce
r)uriiig Ih¢ past year ive have coiitinued io offer older people, ￿ opw)rtiinily for older people lo
Ineel, Inake fricnds. leain Ih¢ir religion and sociali5e 81 the ccnlrc, and enjoy I'cfrc51)11)enis. 'fiiose
scssions Also lypically give carcis u lew hours off cach week io do iliings for iheins¢liies. Oui. Iveekly
sessions arv groiving in p()pulirity and typically have arouiid 45 old¢r people al each sessiun,
lacili(aled by BHIC volunle¢rs.

Brixton Hill Islamic Centre
Trustees. Annual Report{contlnued)
Year ended 31 March 2024
Plan8 for 2024 12025
The13rixlon l-lill 1slamiL Centrc has groiyn organically. and serYiLes have been sei up in rc5ponse lo tl)c needs of
the coininunily. Oiii. focus (Trvcr tlie next year ivill pi'imai'ily conliiiue sup]x)Iling Ihc wmniunity we scrve, lo
Luntinuc l() listcn lo th¢ coinmunily and creale rclcvant Op￿)rlun1lI&s. afld dcliver thc best p)ssible s¢rvii£s for
¢v¢ryone wlio allend5 the c¢ntre.
We have, 10 dare, largely 5urvivcd on donJlions from ih05e who artcnd our cenlre. Whi18l wc cxpecl thdl Ihis ivill
Lonliiiu¢ to foi'm Ihc.%pinc ufour fundrnising, in order io develop further iv¢ are Inoking ai expaiiding into grnnts
nd loiiiidations and fundraising over future years. I'hi5 meai)s getling ourselvcs set up ivilh sensible Syslcins 10
moniloi. Ilie impaLI of our serviccs, in order 10 grow 8nd cxpand Ihose services and develop tlTre rangc of sth'vices
we offer oui. commiinity.
Dui'ing 202412025 Ive ivill be additionally focusing on gctting Ihc5¢ Systems in placc and in wiisuliing the
coinmunily &EK)iil developmcnl of Currenl and ￿tential future servi¢¢5 And ive are planniiig lo cxpand the
bllscinenl.

Brixton Hill Islamic Centre
Trustees, Annual Report (conllnued)
Year ended 31 March 2024
FINANCIAL RLI VIEW
Donations cliii'ing thc yeay nmountcd lo £72.391 {2023: £72,604) including gift aid.
Lxpenses during Ilie year lotalleil £71,75412023= £66,578). All expenscs were relatcd to charitable aclivilics aT]d
opei'llling cosl.% I'elating lo tl)e Inosque ￿tin]seS ivliere ilic activities are lield.
'riie charity made a sinall surplus of £637 (2023-. £6.626) Ivhich is rciained for fulure charitable aclivilies.

Brixton Hill Islamic Centre
Trustees. Annual Report (continued)
Year ended 31 March 2024
Achievements and erformance
CLirrcnl core services iii¢lu(le:
Religious wol'ship and reflcction
Madi%)sah clusse%'
Nikali Sei'viL¢s
Younger peoplc'5 suppoll group
l.'ainily counselling sCI'ViCC
Special Lducalional Needs Service
Scnioi. people's support group
Our ccnli'e is also an active member of th¢ Faiihs Togeih¢r in Lambcth Forum in Lambcth. We use this plaiforn)
lo promote inler-faitli dialogue ai)d social col)esion.

Brixton Hill Islamic Centre
Trustoes. Annual Report (conrtnuedj
Year endad 31 March 2024
TRUSTEES? RESPONSXBILrriES
The Thtste¢8 ar¢ responsiblc foT preparing the Twsle¢s' Annual R¢port und th¢ financial slat¢ments in accordance
with upplirable law and Uoited Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounti118
Prttetiec).
The law &ppli¢abL¢ to thariti￿ in England & Wale4 requires the Trustces to prepare staternents for C￿h
rinallcial year which give a true and fair view of thc State of affairs of the ChaTity aod of the incorning resource8
8nd application of re8ourccs of the Charity for that p¢riod. tn preparing th¢se financi815tutement4 the TTUStces arc
required to:
s¢lcct 5uilable accounting polici￿ then apply ih¢m CODsisl¢ntly;
observe tl1¢ methods and principles in the applicable Charities SORP 2019 (FRS 102).
make judgements and Cslimat￿ tliat are r￿onable and prndeDt;
slate whether applicable accounting standards bave been followed, subject to any matsrial depAr￿leS
disclosed and explaitied in the fmall¢ial ststem¢nts'
prepa￿ thc financial sfal¢m¢nts on thc going concern basis unless it is inRppropri&te to pre8umo that the
Charity will conliouc in opcration.
The Truste¢s aTe TgsponSi￿l¢ for k¢eping proper &ccountin8 records thai di8c105¢ with reasonable acCu￿Y at any
lime the financial position of the Chority attd ¢ngbl¢ them to ensure thal thv financial stslemenls comply with the
Charities Act 2011. Ihc Charity (A¢counts and R¢porw) R¢8ul&iion$ 2Q15 8nd Ihc provislons of the constirnlion.
Th¢y ar¢ also responsible for safeguarding the assets of the Chwity and hence for tsking T¢8sonable steps for th¢
pr¢v¢nlion and d¢tcctioD of tiaud and other itTegulaiiiies.
Signed Oll behalf of the Th￿te￿ 011 16 JanU￿Y 2025
D A Mobamud Chairperson
M R Mohamud Vice Ghair

Brixton Hill Islamic Centre
Independont Examiner's Report to the Trustees of Brixton Hill Islamic Centre
Year ended 31 March 2024
I report to the trustees on my examination of the financial stalemenls of Brixton Hill IsLqmic Centre ('the
charity.) for the year ended 31 March 2024 which are sel out on pages 10 to 18.
Responsibilities and basls of report
As the truslees of the charity. you are responsible for the preparation of the financial stalem&nts in
accordan￿ with the requirements of the Charilies Ad 2011 ('Ihe Aci'l.
I report in respect of my examination of the charitls financial statements carried out under s8Ction 145
of the 2011 Act and in carrying oul my examination I have followed all the applicable Directions given
by the Char61y Commission under section 145(5)(b) of ihe Act.
Independent examinerfs gtstement
I have completed my examination. I confimi that no malerial matters have ￿me to my attention in
onnection with the examination giving me cause to believe that in any material respecl..
accounting records were not kepi in respecl of the charity as required by section 130 of th8
Act., or
the financial statements do not accord with those records,. or
the financial slalÈmenls do not comply with the applicable requirements concerning the form
and content of a¢counls sel out in Ihe Charities (Accounts and Reports) Regulations 2008
other than any requirement Ihat the accounts give a 'lrue and fair. view which is nol a matter
considered as part of an independenl examination.
I have no concerns and have come across no other matters in connection wilh the examination to which
allenlion should be drawn in this repori in order lo enable a proper underslanding of th8 accounts to be
reached.
Data.....
Ig loi IToiS
Arlf Malida Chartered Accounlanls
Independent Examiner
66 Moyser Road
London
SW16 6SQ

Brixton Hill Islamic Centre
Statement of Financial Activities
Year ended 31 March 2024
2024
Unrestricted
funds Total funds Tolal funds
2023
Note
Incom6 and endowments
Donations and legacies
Other income
72,391
72,391
72,604
600
Total income
72,391
72,391
73,204
Expendlture
Expenditure on charitable activities
Total expondlture
71,754
71,754
66,578
66,578
71,754
71,754
Net income and net movement In funds
637
637
6,626
Reconciliatlon of funds
Tolal funds brought forward
Total funds carrigd forward
529,044
529.681
529,044
529,681
522,418
529,044
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing aclivilies and relate lo unrestricled activities.

Brlxton Hlll Islamic Centre
statament of Financlal Positlon
31 March 2024
2024
2023
Nots
Flxed assets
Tanglble fixed assets
498,535
504,175
Current assets
Cash at bank and In hand
31.146
24,869
Credltors: amounts falllng due wlthln on8 year
Other ¢￿ditOrS induding taxation and social security
Not current asset8
Total assots le88 current liabllltlos
12
31,146
24,869
529,044
529,681
Funds of the Charlty
Restricted funds
Unrestrlcted funds
529,681
529,681
529,044
529.044
Total charlty fund8
13
Thes8 financlal statements w8r8 approved by the tK>ard of trustees and author188d for Issue on 16
January 2025, and are signed on beh81f of th8 board by:
D A Mohamud Chairperson
M R Mohamud Vice chair
Charily No.. 1106351

Brixton Hill Islamic Centre
Notes to the Financial Statements
Year ended 31 Nlarch 2024
General information
The charity is a public benefil entity and a registered charily in England and Wales and is
incorporated as a charitable incorporated organisalion (CIO). The addres5 of the prinGipal office is
226A-228A Brixlon Hill. London. SW2 1HE
Statement of compliance
These financial statements have been prepared in Compliance with FRS 102, 'The Financial
Reporting Standard applicable in Ihe UK and the Republic of Ireland,, the Statemenl of
Recommended Practice applicable to chafilies prepaTing Iheir accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (Charities
SORP (FRS 102)) (Second Edition) and the Charities Act 2011.
Accounting pollcies
Basls of prepara￿On
The financial stalements have been prepared on Ihe historical cost basis. as modified by the
revaluation of certain financial assets and liabilities and investment properties measured al fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional Currency of the enlity.
Golng concern
There are no maleTial uncertainties about the charity's ability lo continue.
Disc108ure exemptlons
The entity satisfies the crileria of being a small charity with income below the charity audil threshold
and accordingly is not subject lo an exlernal audit and only an independent examination. Further
reduced disclosure exemptions also apply lo the charily as the charity is recognised as small under
the Charities SORP second edition. The charity has availed the reduced disclosure exemptions.
Fund a¢countlng
Unrestricted funds are available for use at the discretion of the truslees lo further any of the
charity's purposes.
Designated funds are unrestricled funds eamiarked by the truslees for particular future projecl or
commilment.
Reslricled funds are subjecled to restrictions on their expenditure declared by the donor or through
Ihe temis of an appeal, and fall into one of two sub-classes: restricted income funds or endowmenl
funds.
12

Brixton Hill Islamic Centre
Notes to the Financial Statements (contlnued)
Year anded 31 March 2024
Accounting policles (contlnued)
Incoming resources
All incoming resources are included in Ihe slatemÈnt of financial activities when entitlement has
passed lo the charity; il is probable thal the economic benefits associaled wilh Ihe transaction will
ow to the charity and the amount can be reliably measured. The following specific policies are
applied lo particular calegories of income-
income from donations or grants is recognised wh&n there is evidence of enlitlement lo the
gift, recoipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement 15 eslablished.
income from donated goods is measured at the fair value of the goods unlèss this is
irnpractical lo measure reliably, in which case the value is derived from the cos1 to the donor
or the estimated resale value. Donated facilities and services are recognised in Ihe accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunleers.
income from contracts for the supply of services is recognised with the delivery of Ihe
conlracled service. This is classified as unreslricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned rf unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is dassified under headings of the statement of financial
activities lo which it relates:
expendilure on raising funds includes the cosls of all fundraislng activities, evenls. non-
charitable trading activities, and Ihe sal8 of donaled goods.
expenditure on charitable aclivities indudes all costs incurred by a charity in undertaking
activities that further its charilable aims for the benefit of ils beneficiaries, includlng those
support costs and costs relating lo the governance of the chafily apporiioned to charitable
aclivilies.
othèr expenditure includes all expenditure that is neither related lo raising funds forlhe charity
nor part of its expenditure on charitable activities.
All costs are allocaled to expèndilure cale9ories refl8Cting the use of the resour(x. Direct cosls
attributable to a single activity are allocated direGtty to that aclivily. Shared costs are apportioned
betwoen Ihe activities they conlribute to on a reasonabte. justifiable and consistent basis.
Tanglble assots
Tangible assets are inilially recorded al cost, and subsequently stated at cosl less any accumulated
depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded
at the fair value al the date of revaluation less any subsequent accumulaled deprecialion and
subsequent accumulated impairment losses.
13

Brixton Hill Islamic Centre
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Accounting policips {continued)
Tanglble assets (conllnu6d)
An increase in the carrying amount of an asset as a result of a revaluation, 15 recognised in other
reeognised gains and losses. unless il reverses a tharge for impairmènl that has previously been
recognised as expenditure wilhin the stalement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation. is recognised in other recognised gains and losses.
exc8Pt to which il offsets any previous revalualion gain, in which case the loss is shown within
other recognised gains and losses on the slalemenl of financial activilies.
Deprecialion
Depreciation is calculated so as to write off the cost or valuation of an assel. less its residual value,
over the useful economic life of Ihal assel as follows..
Equipment
250h reducing balance
Impalmient of fixed assets
A review for indicators of impairment is ￿rrIed out at each reporting date, with Ihe recoverable
amount being estimated where such indicalors exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairmenl lesling, when it is not possible lo estimate Ihe recoverable amount
of an Individual asset, an estimate is made of the recoveiable amounl of Ihe cash-generaling unit
lo which Ihe asset belongs. The cash-generaling unil is the smallesl identifiable group of assets
that includes Ihe asset arKI gen8rale5 cash inflows that largely independent of the cash inflows
from other assets or groups of assets.
For impairment lesling of goodwill, Ihe goodwill acquired in a business combinalion is, from the
acquisition date. allocated lo each of the cash-generating units that are expected to benefit from
the synergies of Ihe combination, irrespective of whether other assets or liabilities of the charity
a￿ assigned to those units.
Government grants
Goveinment grants are recognised al Ihe fair value of the asset received or re￿1Vable. Grants a
not recognised until there is reasonable assurance that the charity will comply with Ihe conditions
attaching lo them and the grants will be received.
Where the granl does not impose specified future performance-related conditions on the recipient,
il is recognised in income when Ihe grant proceeds are received or receivable. Wheie the grant
does impose specified fulure performance-relaled conditions on Ihe recipient, il is recognised in
income only when the performanGe-related conditions have been mel. Where grants received are
prior lo satisfying the revenue recognition criteria, they are recognised as a liability.
Flnanclal instruments
A financial asset or a financial liability is recognised only when the charity becomes a party lo Ihe
conliactual provisions of the instrument.
14

Brixton Hill Islamic Centre
Notes to the Financial Statements (cotttknuedj
Year ended 31 March 2024
Accounting pollcles (conlinvedj
Flnancial instruments (conllnued)
Basic financial inslruments are inFlially recognised at Ihe amount receivable or payable induding
any related transaction costs.
Currenl assets and current liabililies are subsequently measufed at the cash or other consideration
expected to be paid or received and not discounted.
Debt inslrumenls are subsequenlly measured at amortised c051.
Where investments in shares are publicly traded or their fair value can olhetwise be measured
reliably, the investmenl is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured al
cost less impairment.
Other financial inslruments, including derivatives, are initially recognised al fair value. un18SS
payment for an asset is deferred beyond normal business lerms or financed at a rate of interesl
thal is not a market rate, in which case the asset is measured al the present value of tha future
payments discounted al a market rate of interest for a similar debt inslrument.
Other linancial inslrumenls are subsequently measured al fair value. with any changes recognised
in the statement of financial aclivities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets Ihat are measured at cost or amortised cosl are reviewed for objective evidence
of impairment al the end of each reporting dale. If Ihere is objective evidence of impairmenl, an
impairment loss is recognised under the appropriate heading in the statement of financial activities
in which the initial gain was recognised.
For all equily inslrumenls regardless of significance, and olher financial assets Ihal are individually
significant. these are assessed individlsally for impairment. other financial assets are eilher
assessed individually or grouped on the basis of Similar credit risk characteristics.
Any reversals of impainnenl are recognised immediately, to the exlenl that the reversal does not
resull in a carrying amount of the financial asset that exceeds whal the carrying amount would
have been had the impairment not previously been recognised.
Donations and logacles
Unrestricted Total Funds un￿StrIcted Total Funds
Funds
2024
Funds
2023
Donations
Donations
Donations Gift Aid
72,391
72,391
72,604
72,604
72,391
72,391
72,604
72,604
15

Brixton Hill Islamic Centre
Notes to the Financial Statements (continu•d)
Year ended 31 March 2024
Other income
Unrestricted Total Funds Unreslricled Total Funds
Funds
2024
Funds
2023
Government grant income
Rent
600
600
600
600
Expenditure on charitable a¢llvltles by fund type
Unleslricted
Funds
Restricted Tolal Funds
Funds
2024
Donations
Support costs
71,754
71.754
71,754
71,754
Unrestricted
Funds
Reslricled Total Funds
Funds
2023
Donalion3
Support costs
66,578
66,578
86.578
66,578
Expenditure on charitable actlvities by actlvlty type
Activities
undertaken
directly Supporl costs
Total funds
2024
Total fund
2023
Telephone
Sundry
Donations and Charily events
General admin and wages
Light and heal
1,078
186
3.865
55.406
11,219
1,078
186
3,865
55.406
11.219
1,363
756
4,677
47,942
11,840
71,754
71,754
66,578
Net Income
Nel income is slated after chargingl(uediting):
2024
2023
Deprecialion of langible fixed a55ets
5,640
7.521
16

Brixton Hill Islamic Centre
Notes to the Financial Statements (contirtued)
Year ended 31 March 2024
Slaff costs
The total staff costs and employee benefrts fcff Ihe reporting period are analysed as follows..
2024
2023
Wages and salaries
28.165
27,239
The aveTage head count of employees during the year was 5 (2023= 5).
No employee received employee benefils of more than £60.IYJO during the year (2023.. Nil).
10. Trustee remuneration and expen8OS
No trustees received any remuneralion or expense reimbursemenls for the year ended 31 March
2024 {2023'. Nill.
11. Tangible flxed assets
Plant and Fixtures and
machinery
ritlings
leasehold
properly
Equipment
Total
Cost
At 1 April 2023
Additions
481,612
13,175
14,975
7.343
517,105
At 31 March 2024
481,612
13,175
14,975
7,343
517.105
Depre¢iation
At 1 April 2023
Charge for the year
At 31 March 2024
3.294
2.470
3,744
2,808
5.892
362
12,930
5,640
5,764
6,552
6.254
18.570
Carrying amount
At 31 March 2024
481.612
7.411
8,423
1,089
498,535
Al 31 March 2023
481,612
9.881
11,231
1,451
504,175
12. Other Greditors inGluding taxation and social Security falling
due wlthin one year
2024
2023
Social security and olher taxes
17

Brixton Hill Islamic Centre
Notes to the Financial Statements (contlnuedj
Year ended 31 March 2024
13. Analysis of charitable funds
Unrestricted funds
At
1 April 2023
At
Income Expenditure 31 March 2024
General funds
529.044
72,391
(71,754)
529,681
At
1 April 2022
At
Income Expenditure 31 March 2023
General funds
522.418
73,204
(66.578)
529,044
18