CHARITY REGISTRATION NUMBER: 1106351 Brixton Hill Islamic Centre Unaudited Financial Statements 31 March 2025 ARIF MALIDA Chartered accountants 66 Moyser Road London SW16 6SQ Brixton Hill Islamic Centre Financial Statements Year ended 31 March 2025 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 2025 The trustees present their annual report and the unaudited financial statements of the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the Charity. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity's governing document (constitution), the Charities Act 2011 and Accounting and Reporting by Charities. Statement of Recommended Practice (second edition) and Financial Reporting Standard FRS102. Reference and administrative details Registered charity name Brixton Hill Islamic Centre (hereinafter 'BHIC") Charity registration number 1106351 Principal office 226A-228A Brixton Hill London SW2 1HE The trustees Mr. D Mohamud Mr. A A Alasow Mr. M R Mohamud Mi. A M Shegow Mr. M A Hassan Mr. A M Hadaafow Mr. A H Hussein Chairperson Secretary Vice Chair Trustee Trustee Trustee Trustee Independent examiner Arif Malida 66 Moyser Road London SW16 6SQ Brixton Hill Islamic Centre Trustees, Annual Report (continued) Year ended 31 March 2025 Ob"ectives and activities The objects of the centre are: a) The Advance the education atnong youths in the UK through the provision of inforn)ation and supplementary classes. b) The relief of poveTty, sickness, and stress particularly among Somalia people by promoting relevant cultures and identify and providing advice and support on such matters as housing, translation, social security, employment and health. c) To provide or assist in the provision of facilities in the interest of social welfare for recreation OT other leisure time occupation in particular youn(F womell and cbildrell. BHIC is Organised with a committee (Board of Trustees) elected by the members to oversee the overall activities and one of the committee members is nominated as chairperson, to monitor the day to day running, of the centre. The trustees are eligible, in committee, to appoint additional trustees under the tern)s of the constitution. STRUCTURE GOVERNANCE & MANGEMENT BHIC has 7 trnstees (listed in page l of the report) who oversee all the activities of the charity- It has established a framework to manage all donations. ReuulaT meetings of the Trustees continued to be held. The tneetings looked at revision of targets, monitoring perfortnance. overseeing compliance. approving policies and giving guidance on other initiatives. GOVERNING DOCUMENT The Islamic centre objects and regulations are regulated by the constitution adopted on I l January 2004 as amended on10 June 201 l and the Islamic ceDtre is a Ch￿itable incorporated association (CIO). ACTIVITIES AND ACHIEVEMENTS: Brixton Hill Islamic Centre focused on the core services during the year. Cu￿ent core services include.. Religious worship and reflectioll Madrasah classes, Nikab Services Younger people's support group Family counselling service Special Educational Needs Service Senior people's support group Brixton Hill Islamic Centre Trustees. Annual Report (continued) Year ended 31 March 2025 Our centre is also an active member of the Faiths Together in Lambeth Fornm in Lambeth. We use this platfonn to promote inter-faith dialogue and social cohesion. Reli ious Worshi and reflection This is primarily delivered through daily and weekly prayers and prayers during religious festivals. We additionally offer spiritual guidance in person at the centre, and through our webslte where community men]bers caT) Post questions under our Ask the Imam section and have them answered on the website for their own benefit and the benefIt of others who visit the website. Madrasah classes, The Madrasah provides children Islamic education, by learning how to write, read and memorizing {Hafiz) the Quran. In addktion to this. they learn Islamic studies. MadTasah provides Muslim children with extensive Islamic education in order for them to apply further their understanding and share this knowledge with the wider community. Nikah Services The Centre conducts Nikah services for Muslim couples. We inforni them that under British law Nikah does not constitute marriage" we advise them to register a civil marriage with a local registrar. Youn Person's Su ort Grou The Young Person's support has conttnued to grow this year, and currently has over 30 children and young people who regularly attend these same sex sessions. In addition to providing a Mixture of spiritual guidance and religious teaching, these groups also provide a soctal opportunity for children and young people to make and meet friends. We additionally invite statutory service in to talk to our children and young people as appropriate. It strengthens integration, introduces the community talenL enballces the physical wellbeing. improves other education faculties and empowers the community groups irAvolved. Famil Counsellin Our farnily counselling service supports families in difficult times. We often mediate between spouses OT partners. and parents and children. This is only undertaken by consent of the family who fonnally request us to be involved. DurÈng 2024 12025 we worked with 23 families to resolve disputes and provide support and guidance. Brixton Hill Islamic Centre Trustees. Annual Report (continued) Year ended 31 March 2025 ort for arents of children with S ecial Educational Needs SEN Our support group for pareT]ts of children with Special Educational Needs continue5 to grow year on year and has worked with 32 families over the past year. This group is run by two mothers of children with Special Educational Need5, who understand the challenges that fatnilies face in getting the needs of their children met by social services, and Schools. These group leaders provide everything from basic help in helping in benefit form5, to dedicated support for children who need a care and support needs assessment. and advocacy for families to social services and schools, where necessary. Our team also invite specialisi SEN advisors to provide support, and regularly refer to other specialist services needed by the families, and will. where necessary, attend these appointments with the people they 5UPPOrt. Senior Peo le's Su ort Service During the past yeaT we have continued to offer older people. an opportunity for older people to meet, make friends, learn their religion and socialise at the centre, and enjoy refreshments. These sessions also typically give carers a few hours off each week to do things for thernselves. Our weekly sessions are growing in popularity and typically have around 54 older people at each session, facilitated by BHIC volunteers. Brixton Hill Islamic Centre Trustees. Annual Report (continued) Year ended 31 March 2025 Plans for 2025 12026 The Brixton Hill Islamic Centre has grown organically, and services have been set up in response to the needs of the community. Our focus over the next year will primarily continue supportÉng the conununity we serve, to continue to listen to the community and create relevant opportunities. and deliver the best possible services for everyone who attends the centre. We have, to date, largely suryived on donations from those who attend our centre. Whilst we expect that this will continue to form the spine of our fundraising, in order to develop further we are looking at expanding into grants and foundations and fundraising over future years. This means getting ourselves set up with sensible systems to monitOT the impact of our services. in order to grow and expand those services and develop the range of services we offer our community. During 202512026 we will be additionally focusing OD getting these systems in place and in consulting the community about development of Cu￿ent and potential future services. We have begun the process of acquiring the long-awaited adjacent premises at 228 Brixton Hill basement for our expansion. After a month of planning and ￿ndraisIng, we fll)ally received pern)ission to start the project. We ore currently going through the basernent and beginning the reconstruction process. We antÈcipate that the renovation will take some time to fmalise. AdditionalLy, we plan to install a small lift on the sister's side for individuals who have difficulty using the stairs. Brixton Hill Islamic Centre Trustees, Annual Report (continued) Year ended 31 March 2025 FINANCIAL REVIEW Donations during the year amounted to £157.455 (2024: £72,391). Expenses during the vear totalled £73,821 {2024= £71,754). All expenses were related to charitsble activit?es and operating costs relating to the mosque premises where the adivities are held. The charity made a su4)lus of £83.634 (2024.. £637) which is retained for future charitable activities. Brixton Hill Islamic Centre Trustees. Annual Report (continued) Year ended 31 March 2025 Achievements and erformance Cu￿ent core services include= Religious worship and reflection MadTasah classes, Nikah Services Younger people's support group Family counselling service Special Educational Needs Service Senior people's support group Our centre is also an active member of the Faiths Together in Lambeth Forum in Lambeth. We use this platfomi to promot¢ inter-faith dialo(yue and social cobesion. Brixton Hill Islamic Centre Trustees. Annual Report {¢onttnued) Year ended 31 March 2025 TRUSTEES, RESPOP4SIBILITIES The Trnstees are responsible forpreparing the TTUStees' Annual Rcport and the finaThcial statctnents in accordance with applicable law andunited Kingdom Accounting Stsndar&s (Uftitcd Kingdom Generally A¢¢epted Accouiiting Practicc). The law applicable to charities in England & Wales requir04 thc Trustees to prepare fiDancial statemcnts for eacb financial year which give a true and fair view of the slate of affairs of the Cliarity and of tlie incomillg resources and application of resotstces of the Charity. for that period. In prep3riDg these financial statements. the TTUStees are required to- select suxtable accouuting policies and then apply thcm consistCDtIy' observe the methods and principles in the applicable Charities SORP ?019 (FRS 102). make judgements and ¢stimates that are reasonable É￿d p￿dent. state w'hethcr applirable aLcounting stand2r(ts have been follO￿ed. subject to any material departures disclosed and explained in the financial stat¢mellls- prcpare the financial statemeRts on the going concern basis unles5 it 15 inappropriate to presume that the Charity will continue in opcration. The Trustees are responsible for keepijg propcr ac￿U￿(l￿g records that disclose with reasonable accurd¢y at any time th¢ financial position of the Cbarity and enable them to ensure that the financial statements coTrply with the Charities Act 2011, the Charity (Accowits and Reports} Regulations 2015 and th¢ provision5 of the constitution. The>, are #Iso responsible for safeguarding the assets of the Charity and hence for takiftg reasonable steps for the pr¢vention and det¢ction of fraud alld otheF Irre.twlarities. Signed on behalf of the Trustees on 16 January 2026 D A Mohamud ChaEtperson M R Mohamud Vice chair Brixton Hill Islamic Centre Independent Examiner's Report to the Trustees of Brixton Hill Islamic Centre Year ended 31 March 2025 I report to the trustees on my examination of the financial statements of Brixton Hilllslamic Centre ('the charity'l for the year ended 31 March 2025 which are set out on pages 10 to 18. Responsibilities and basis of report As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the charity's financial statements 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 ACL 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 giving me cause to believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of the Act., or the financial statements do not accord with those records", or the financial statements do not comply with the applicable requirements concerning the 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 fairf 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. Date Arif Malida Chartered Accountsnts Independent Examiner 66 Moyser Road London SW16 6SQ Brixton Hill Islamic Centre Statement of Financial Activities Year ended 31 March 2025 2025 Unrestricted funds Total funds 2024 Total funds Note Income and endowments Donations and legacies 157,455 157,455 72,391 Total income 157,455 157,455 72,391 Expendtture Expenditure on charitable activities Total expenditure 73,821 73,821 71,754 73,821 73,821 71,754 Net income and net movement in funds 83,634 83,634 637 Reconciliation of funds Total funds brought forward Total funds carried fonvard 529,681 529,681 613,315 529, 044 613,315 529,681 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities and relate to unrestricted activities. 10 Brixton Hill Islamic Centre statement of Financial Position 31 March 2025 2025 2024 Note Fixed assets Tangible fixed assets 10 575,915 498,535 Current assets Cash at bank and in hand 38.390 31,146 Creditors: amounts falling due within one year Accrual 11 990 Net Current assets 37,400 31,146 Total assets less current liabilities 613.315 529,681 Funds of the charity Restricted funds Unrestricted funds 613,315 529,681 Total charity funds 12 613,315 529,681 Thesa financial stalements were approved by the board of trustees and authorised for issue on 16 January 2026, and are signed on behalf of the board by: D A Mohamud Cbairperson M R Mohamud Vice chaiT Charity No.. 1106351 li Brixton Hill Islamic Centre Notes to the Financial Statements Year ended 31 March 2025 General infom)ation The charity is a public benefit entity and a registered charity in England and Wales and is incorporated as a charitable incorporated organisation (CIO). The address of the principal office is 226A-228A Brixton Hill, London, SW2 1 HE Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their 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 policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity- Going concern There are no material uncertainties about the charity's ability to continue. Disclosure exemptions The entity satisfies the criteria of being a small charity with income below the charity audit threshold and accordingly is not subject to an external audit and only an independent examination. Further reduced disclosure exemptions also apply to the charity as the charity is recognised as small under the Charities SORP second edition. The charity has availed the reduced disclosure exemptions. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or endowment funds. 12 Brixton Hill Islamic Centre Notes to the Financial Statements (continued) Year ended 31 March 2025 Accounting policies (continued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity,. it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income= income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds ursless there is a contractual requirement for it to be spent on a particular purpose and returned if 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 classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned bel￿een the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 13 Brixton Hill Islamic Centre Notes to the Financial Statements (conlinued) Year ended 31 March 2025 Accounting policies (continued) Tangible assets (continued) An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement 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, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows= Equipment 25 % reducing balance Impaimient of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators 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 impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the Cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Government grants Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assuran￿ that the charity will comply with the conditions attaching to them and the grants will be received. Vvhere the grant does not impose specified future performance-related conditions on the recipient, it is recognised in income when the grant proceeds are received or receivable. Where the grant does impose specified future performance-related conditions on the recipient, it is recognised in income only when the performance-related conditions have been met. Vvhere grants received are prior to satisfying the revenue recognition criteria, they are recognised as a liability. Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. 14 Brixton Hill Islamic Centre Notes to the Financial Statements (continued) Year ended 31 March 2025 Accounting policies (continued) Financial instruments {conlinued) Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or re￿iVed and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impaiiment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Donations and legacies Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Donations Donations 157,455 157,455 72,391 72,391 157,455 157,455 72,391 72,391 15 Brixton Hill Islamic Centre Notes to the Financial Statements (continued) Year ended 31 March 2025 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2025 Support costs 73,821 73,821 73,821 73,821 Unrestricted Funds Restricted Total Funds Funds 2024 Support costs 71,754 71,754 71,754 71,754 Expenditure on charitable activities by activity type Activities undertaken directly Support costs Total funds 2025 Total fund 2024 Telephone Sundry Donations and Charity events General admin and wages Light and heat 1,278 1,647 10,416 49,460 11,020 1,278 1,647 10,416 49,460 11,020 1,078 186 3,865 55,406 11,219 71,754 73,821 73,821 Net income Net income is stated after chargingl{crediting)- 2025 2024 Depreciation of tangible fixed assets 4,231 5,640 16 Brixton Hill Islamic Centre Notes to the Financial Statements (continued) Year ended 31 March 2025 Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2025 2024 Wages and salaries 35,543 28,165 The average head count of employees during the year was 6 (2024.. 5). No employee received employee benefits of more than £60,000 during the year (2024.. Nil). Trustee remuneration and expenses No trustees received any remuneration or expense reimbursements for the year ended 31 March 2025 (2024.. Nil)- 10. Tangible fixed assets Long leasehold property Plant and Fixtures and machinery fittings Equipment Total Cost At 1 April 2024 Additions 481,612 81,611 13,175 14,975 7,343 517,105 81,611 At 31 March 2025 563,223 13,175 14,975 7,343 598,716 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 5,764 1,853 6,552 2,105 8,657 6,254 273 18,570 4,231 7,617 6,527 22,801 Carrying amount At 31 March 2025 563,223 5,558 6,318 816 575,915 At 31 March 2024 481,612 7,411 8,423 1,089 498,535 11. Other creditors." amounts falling due within one year 2025 2024 Accrual 990 17 Brixton Hill Islamic Centre Notes to the Financial Ststements (continued) Year ended 31 March 2025 12. Analysis of charitable funds Unrestricted funds At 1 April 2024 At Income Expenditure 31 March 2025 General funds 529,681 157,455 {73,821) 613,315 At 1 April 2023 At Income Expen(Siture 31 March 2024 General funds 529,044 72,391 {71,754) 529,681 18