The Chaiity Registration Number is 1108096 Southampton Medina Mosque Trust Limited Report and Accounts 31 March 2025 J¥ILl?1A NII.)4LLili TKU% I I I
Southampton Medina Mosque Trust Limited Report and accounts forthe year ended 31 March 2025 Content5 Page Trustees. Annual Report Accountants. report Funds Statements... Statement of Financial Activities Balance sheet Notes to the accounts 13
Southampton Medina Mosquo Trust Llmlted Company Regisirat50n Nurnber- 04390127 Trustees, Annual Report for the year ended 31 March 2025 The Trustees prèsent their Report and Accounts for ihè ar endèd 31 March 2025, which also comprises the Directors, Repom ioquired by Ihe Cornpanies Act 2006. Reference and adminlstrative details The charlty name. The legal narne ol tha ehaniy iy'.- Southampton Me¢Jina Mosque Trust Limitéd. The Gharily is also known by its operating name, Southampton Medina IAosque Trust Limited. The chaty.0 areas op•ration 4nd UK ¢harltable reglstrallon. The charity is registered in England & Waks with the Charlty Commlssion in England & Walès ICCEWI wlth charity nurnber 1108096. rhè charrty does not operale in any overseas jvrisdictson8, Legal slru¢ture of the eh*rlty The charity Is coniiiluted as a company limitéd by guarantee, registered under Ihe Companie6 Acts . The goveri)iiig docliiiienl of Ihe charity Is the Memorandum and Ailides of Association esl8blishing Ihe company under company l&oisl81ion. The governing document is dated 08 March 2002 There are no reslriclions In the governing documents on the operation of the Charity or on ils investment powers other than those Imposed by Charity Law. By operaiion of law all. Iru6lees are ¢lr8£iors under Ihe Companles Act 2006 and all (Jirectors ar8 trustees under Charitles legl&l8tlon and have responslbllltlo5, 4$ Such, under both company and charity legislalion.
Southarnpton Medina Mosquo Trust Limlted Company Registralii>n Nutnber- 04390127 Trustees, Annual Report for the year ended 31 March 2025 The principal opèrating address, telèphone number, emall and web addr9s5e$ of th¢ eharity ar•.'_ Compion Walk Off St Mary's Road. Southampton Hampshi, S014 08H Telephone 2380231945 Email Address chairman@medinarnosque.org.uk Web address www.medinafflosque.org.uk The registered office of the charity for Companies Act purposes is the same as the operating address shown above. Th• Trust••s irt office on th• dato tho r•port was approved woro:. Mr Rashid Brora Mr Javed Dilta Mr Shahid Ali Mr Dildar Hussain Mr Aneeb Khalid Mr BashirAhmed Mrs Parvin Damani Mr Tahir Rafiq Mr MLJhammad Abbas Khan Mr Liaqat Tahir Mr Muhammad Noman Chaimian Vice Chairman General Secretary Treasurer Thè Yollowlng p•rsons $oN•d as Trustèes durtng th• y•ar •nd•d 31 March 2025 :. The Iwslees viho served as 8 Iruslee in the reporting period were as shov4n above. 2nd ttte were no changes duriw the year. or in the peried bebNeen the year end and Ihe approval of the accounts. All the trustees are also members of the charity. Objects and activities of the charity The purposes of the charity as set out in its governing document. 7. The managernent and running ol the mosque silualed at Compton Vlalk. Southampton. 2. The fulfilment of ligiouS needs and the requirements of Ihe local muslim community. 3. The provision of i51amic education. 4. Promote a belter understanding of the values and teachirqs ol islam in the widei tommunity Ihrougtt variou5 actiwties and event5.
Southampton Medina Mosque Trust Llmited Company Regislraliun Number- 04390127 Trustees, Annual Report for the year ended 31 March 2025 The main activities undertaken in relation to those purposes during the year. The mosquè continues to hosl visits from schools across Hampshirè and Dorsèt giving many pupils thèir first insight into islam 109ether with hosting visits lor other lallh groups wllh a vi6w 10 ralse an awareness among other lailh6 as lo what islam stands for. The eompany rernains a88oci8led with the Muslim Council ol Brilaln and is a rnernb8r of MINA8, 8 nalional body lttai promotes good governance in Mosque5 in the UK through a process of sèlf regulation. Thè company Is a member ol the Southafflplon Intertaith Link ISIFLI and the Soulhaimpttsn CounGil of Faiths ISCOFI The maln actlvities undertaken during the year to further the ¢harlty's pury?ose for the public benefil, The company, through Ihe runniro ol the mosque also promoles o mor318nd elhir31 framtrwork for followers lo live by and promole the advancemenl DI Islam. The company does this by providing a space to worship, provision of funeral facilities and weddings. The mosque runs a childièn's Quran class every weekO8y 8lld runs weekly study circl85 for adLills and youths, The trustees h8vtr had rtrgard 10 the Charty Commisslon's guldance on put)lic benefil In managlng th6 acllvili88 of th8 charity. The main achievements and performanc8 of the charity durSng the year. Our mosqua provtd88 a conlre lor prayers and worship and for ¢thar acliviles assodai¢d wilh our failh. During Ihts yesr under re¥W we oNerred 8 range ol reli9ious sarvlces and a¢livilies InclLiding. Hllz cla8•0•'. Memori80lion of lh6 Oui'an 15 considered a5 èn important elemenl ol ieliglous edu¢alion and Iraininy. Wfr have continued to provide Ihi$ f3¢ilily for young peole In the m05qUè. Z¥kat.. Z8kat is part ol Dur lallh thal all who are able to. should off6r Zakat. Zakal is Collected in proporllon lo a person's means and 1$ Ihe giving of ffloney for a number ol specific Pufposes including lo help Oihers In need and lo fut1her the teachings of Islam. The mosoue committee collects and dlslribules the Z8kal, none ol which is used lo fund the rnosque and nèither is a charge rnade for Co1ClI0n gnd dlslribulion of Zakat, In¢er-falth actlvltlo•.' Our mosque is an 8clive rnemb¢r ol the Inter faith communilies of the Southampton and the wider Hampshire area And we use ihis platform to prornole intar labth dialogue and social cohe$ion.
Southampton Medina Mosque Trust Limited Company Registration Nymber- 04390127 Trustees, Annual Report for the year ended 31 March 2025 The difference the charity's performance during the year has made to the beneficiaries of the charity and the wider society. The charity's perforrnance during the year has raised awareness about the religion of islafn which has assisted In social Inlegralion. The metho(ts used to recruit and appoint new charity trustees. Trustees of the charity are appointed from within the cr)mmunity and is on a voluntary basis. No one is approached by the board of Iruslees lo a¢1 a 5members of the board but members are invited lo come foward. Banker5 Royal Bank of Scotland. 1 Coll&ge Street. Southampton. S015 2WS, Financial review The charity's financial position at the end of the year ended 31 March 2025 The financial position of the charity al 31 March 2025 and comparatives lor the prior period, as more fully detailed in the accounts. can be summansed as follows".- 2026 2024 Net Income I Ilo¥sl 125.7071 13.763 Financial review of the position at the reporting date, 31 March 2025 . The trusiees consider the fr'nan¢ial performance by the chaiity during the year lo have been satisfactory. The Iruslees do not have concern about Iha financial viability ol the charily for the next 12 months. Policies on reseNes. The Truslees have Set a policy ol taIning reseives suffi¢ienl for the foreseeable needs of the MosqEJe. Where there Is specific ¢aprtal expenditure foreseen amounts are sei aside into designaled funds so the free reserves (general reserves exduding ainounls invested in as5els lor the Mosque's usel are available lo rneet the costs of normal running and expansion of the Mosque and to ensure the Mosque can meet the commitments that have treen entered Into. The level of free reseives are not set as 8 spécthe foimula. are anlirypated to be around bvelve months ol the level of fixed expèndiluie ovèr committed income .
Southampton Medina Mosque Trust Limited Cornpany Registration Number- 04390127 Trustees. Annual Report for the year ended 31 March 2025 Details of The Independent Examiner T KUMAR Member ofACCA White Lodge JLS1ian Close. Chilworth Soulhamplon Hampshire SO16 7HR Statement of the Directors Truslees, Responsibilities The charity's Iruslees are responsible for the preparation of the accounts in accordan with the terms of the Companies Act 2006, the Charit$ Act 2011 and the Charities (Accounls and Reports) Regulations 2008. No11thSlancliTrg the explicit requirefftenl in the extant slalulory regulations,the Charities IAGcounls and Reports) Regulations 2008, to prepare the financial slalemenls in accordance with the SORP 2005, in view Df the fact that the SORP 2005 has been withdrawn, the Trustees delefmined to interpret this responsibility as requiring them lo follow current best practice and prepare the accounts according lo the FRS 102 SORP Islalemenl of Recommended Practi foi Accounting and Reporting by Chariliesl 2015. las amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1 st January 20191. (The SORPI, In partlcular. the Companies Act 2006 antt charity law require the Board of Trustee¥ to prepare financial statements for each financial year which give a true and fair view of the slate ol affairs of the charity as al the end of the financial year and of the surplus or deficit ol the chanly. In preparing those financial slalement5 the Board is required lo to ppare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standarcls and applicable lawl. select suitable accounting policies and apply them consistently.. make judgements and eslimales that are reasonable and prudent.. prepare the financial slalements on the going conc£rn basis unless il is inappropnate to presume that the charity will continue in business., stale whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures di5cIDsed and explained In the financial statements.,
Southampton Medina Mosquo Trust Limited Company Registrèbon Number- 04390127 Trustees, Annual Report for the year ended 31 March 2025 The law requires that the trustees musl not approve the accounts unless they are satisfied th81 they give a true and fair view ol the Slate of affairs ol the charity and of the surplus or deficit of the charity lor the year. The Trustees are also responsible for maintaining adequate aceounling records which disclose with reasonable accuracy al any lime the finanttial position of the chanly and which are sufficient 10 show and explain the charity's transactions and enable them lo ensure Ihal the financial statements comply with th8 Companies Act 2006 and comply with regulations made under the charleS Act. They are also rgsponsible for safeguarding the assets of the charity and hence for taking reasonable steps lor the prevention and detection of fraud and other irregularilies. The Truslees are also responsible for Ihe content5 of the Trustees, report. and the slatulDry responsibilrty ol the Independent Examiner in relglion Ici the Trustees, report 4$ Iirnited to examining Ihg report and ensuring that . on the face of tha report. there are no malerial Inconsi518ncles wh the fi9urès disclosed In th8 finanelal $lalem•nls. Method of preparation of accounts - Small company provlsions The financial slalemenls are sel out on pages 8 10 23. The financial slalemenls have been prepared implementing the FRS 102 SORP Istalemenl of Recommended Practice for Accounting and Reporting by Chariliesl 2015. las amended by the Bullelin issued in October 2018 and applicable to all accounting periods beginning on or after 1 sl January 20191, (The SORPI, and in accordance with the Financial Reporting Standard 102. leffeclive 1 sl January 20161 These financial statements have been prepared in accordanGe with the provi¥ions in Part 15 01 the Companies Act 2006. applicable lo oompanies subject lo the small companies regime. ThSs report wa$ approvèd by the board ol Iru$lo8s on 27 Decernb¢r 2025. R 8RORA Director and Trusleo
Southampton Medlna Mosque Trust Limited INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES Report to tho dlrectors on the Preparation of th¥ unaydlted statutory accounts of Sovthampton Medlna Mosqu• Trust Limlted for th& ygar ènd8d 31 March 2025 I report 10 the charity trustees on my examination of the accounts of the Charlty for th¢ ar ended 31 March 2025. R•spDnsibililies 2nd basis ol report As the ¢harily Iruslees of Ihe Trust you are responsible for the preparation of the accounts In accnrdance Mlh the equiremenls ol the cnarilies Aol 2011 I'lhe Acl'l. I repori In respect of my examination of Ihe Tru3t'y accounts C8rri8d out under sectlon 145 91 the Act and in carrying out my examinaiion I have followeo all applicable Directions given by thE chaniy Commission under section 1451SXbl of the Act Independeni examSnef8 51aterneni I can Confirm Ihal l am qualifièd 1¢ undertake the ex8min8ton because l arn a registered member of ACCA wthich 18 on¢ ol the Iisie4 bodies. I have complet* my ex3mlnatlon. I confirm Ihal no matgn81 m8lter8 hav8 com• 10 my attents in ctsnn•eIn wlh the ex8min8lion giving cav5e lo b&lieve th81 In any malenal reSFrtI 1.accounling roeords re nol kepi In re&pect ol the Trust as required by secllon 130 of the Aei, or 2.the account3 do not accor(J wth those records.. or 3.the accounts do n¢1 cOmY wlh the applleable requirements cone•rnlng the f¢rm Bnd conleni ol accounts set out In tho Charilies (Accounts and Reports) Regulations 2008 Other Ihan any requiwmenl that the accounts glva a Injtr and fair view Icn 1$ not a mailer con8id8r&d as part ol an Indepondeni examination. I have no concem$ and have come across nts Olhtrr matters In cDnn8Ction wlh thè èxaminalion to which attentlori Should be drawn In this report In older lo enable a proper undtrsiandino of Ihe accounts lo be reached. As a prad1$1ng member Thrm ol Inè Assoc1aiion of Chartered ¢efIel A¢¢gunianis, wa are subject lo 118 alhical and Olher professional reqUrMeI5 which are detailed ai htlp,'Iwlebook.ac¢aglobal.coml My been undertaken In acwaance YAin the requlr¢meni? of the AosoGiatlm of Chortered Certifl¢4 AOuntni4 4• delailed al hllp Il¥ow.8ccaglob81.comllacl$hee1163. MrT KUMAR FCCA While Lodge Julian Close, Chilworth Southampton Hampshire S018 7HR 27 Dgcember 2025
Soth9P10n Medina Mosqu• Trust Limlt•d- Statemènt ol Financlal Actlvltle¥ for the yaar endèd 31 March 2026 stalement of Fin•n¢ial ActNities {in¢luding the In¢orne and Expendilure Account lor the arended 3t March 2025, as required by the Companies Act 2006) SORP ¢¥reI ytsr nrnJtrfcl•d Fund6 Currnntyeir Rostrfcl•d Funos CuNent yg4Y T¢)tsl Fu PIOT Y•ar T¢tsi FuTh6• 2025 2028 2026 2D24 Incom• & Endo%Ymants from.. Donaii0nS 8 Lega5 87.212 87.212 108.602 8.$88 T¢)tsl inCOITrl• 98,433 98.433 1t3.290 Expenditure on.. Charitable acifvibes Other TÈX on onorthnsry Olher laxaln 124.140 124.140 99.527 124.1 124.140 99.527 Nèl Inm& for th• y•ar 125.7071 13.763 N•t Incom• aftertra*)sfor5 125,7071 125.7071 13,783 Nèt mOV•n14nt In funds 125,7071 13,783 Recon¢ilialion Of funrfs... Totsi iunds broughtfoAwaYd 3.668.644 3,668.644 3.654 8BO Total 14tnd5carre loThvard 3.642.937 3.642.937 5.668,843 ThÈ'SORP Ref indted hbove LS the dèssilication ol Income set Out In fomial SORP docum8nis. reqiwred Dy pwagraph 4.60 01 th8 SORP. Ihe Lyoughl fothr anu carried loard above bavg be¢n agreed to the Balance Sheet. A sepJrale St41fjrn9Dt ol To&91 Ga5 Losses è DDI requirgd as t¥ wiÈment dUdeS al reCOgne udns End ID5ses. I the worya8rtrAnSactTh$ wèrè urrtstftcted Iiemg. and rKjfthtr is required All a[VitieS denve from eonlinving opefaiions The notes attached on page8 13 to 23 fonn an Integral part olthese accounts.
Southampton Medina Mosqug Trust Limiifrd - Statement of Financlal Actlvities for thg ygar ended 31 March 202S Southampton Med1178 Mosque Trust Llmlted - R850ur¢es applied in the year gnded 31 March 2025 towards fixed asS•ts lor ¢harlty u89'.- 2025 20Z4 Fund¥ gÈrlBied In the a5 ddaded In the SOFA 125.7071 13.763 Net resources availablè to lund Ch&rable aCtIlIeS Z$,707 13.763 ovoments In revenue and capltal funds for th8 year endod 31 March 2025 Revenye accumulated funds Unr•strfclf F$ 2Q2$ R¢•trted Funrfl Totsl Fund Z025 La yr ToialFund 2024 2025 A¢¢umulaied brGuphl lorworfj J.668.644 3.G68.G44 3,654.8eo Recryse0 g8in$ losses oeloie tr?nSfers 125.7071 13763 3,642,937 3.642.937 3,£68.643 Closing rwv•nuè fvrtds 3,U2.9J7 3.642,937 3,6S8.54J Summary of fund¥ Unie•trt¢Md R••tric*od 51 Y••r Tot41 FuThts 2025 2U26 2025 2024 a¢turrtukted lund5 3.642.937 3,642.gJ7 3.666.643
Southampton Medlno Mgu? Trust Limiied - Statemènt of Flnanclol Actl¥¥tl8s for the year ènded 31 March 202S Southampton Medina Mosqu¢ Trust Llmit¢d Incomè and Expendrture Account for the year ended 31 Mareh 2025 as requlred by th• Compznios Act 2006 2025 2024 In¢om• Income from Operat3 Refunds from HMRC on grft e donations 96.433 113.290 Gross Incom• In th¥ yfj4r lr@ u¥ception41 9•.4)3 113.290 Gross Incomè In the year Including gxceplional Itfjrn 98.433 113.290 Expepdl¢urS Ch8filable expenditwe. excbjdng deptuc&qlion ufflDrts3alM)n Deprectl and amortlsatK)n FUlraS11 costs Govemance c0515 Re8ksed b55es on dLSPDs4s of Social Invesknenis ar prograrnme relate 55,106 1.777 41,442 1,20Q Total trXp&ndur8 In the year )24,140 99,S27 Ntyt Incts bèfor tax In th¢ IIAanclal year 125,7Q71 13,7$3 Tax on 5pIuS on orrfinary activit5 Nel •ftgr t4A in thè flnancial y*ar f25.7071 13,763 Retatned $Ltrplus for the financial year 25,707 13.763 All aGkvlles derFve Irorn operatlOn3 In aGcLYdaTrsF Ymlh Ihe prow$om of the Companieskl 20DS. ttrt and subheaOing5 Used in the Irretsme and Exwndrture arKounl h6ve beenadapled lo refieGt the special Dalure of IhE ¢h&rtys acliwlies. The notes attached on pages 13 to 23 lovm an int8gral part of these accounts.
Southampton Medina Mosque Trust Limited - Balance Sheet as at 31 March 2025 SORP Note Rgf 202S 2024 Fl¥ed assets T3n9ible assets 3,427.752 3.429.465 Current a$$8ts Debtors 70 25.080 790.405 24.639 214.944 Cash al bank and in hand Total current a55ets 215,485 239.583 Credltors.. amounts falling due within one year 13001 14041 Net current assets 215.185 239.179 The total net assèts of the charity 3,642,937 3.688.644 The total net assets of the charity are funded by the funds of the charity, as follows'.- Rèstrlctod funds Unrestricted Fundg Unrestricled Revenue Ftsnds 14 3,642.937 3.668,644 3.642.937 3,668,644 Deslgnat8d Funds Total charity funds 3,642,937 3,668,644 The'SORP Ref indiealed above is the classification of Balance Sheet items as set out in the forrnal SORP documen15 As required by paragraph 4.60 of the SORP. the brought fopJvard and carried fonmard funds above have been agreed lo thè SOFA.. The directors are sat15rd that the company is entitled to exemption from the requiiemant to obtain an audit under section 477 of the Companie5 Act 2006. The member has not requiyed the company to obtain an audit In accordance with section 476 of the Act. The direuors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect lo a¢¢ounling records and the preparation of accounts. The eharily is subject to Independent Examination under charity18gis18tion. and the report of the Ind8pend8nt Examiner is on page 7. 11
Southampton Medina Mosque Trust Limited - Balance Sheet as at 31 March 2025 The financial stslemenls have been prepared in acco[dan with the provisiors in Part 15 of the Companies Act 2006. applicable to companies sybject lo the small companies regime. R BRORA Trustee Approved by the board of trustees on 27 December 2025 Thè notes attached on pages 13 to 23 form an integral part of thèso accounts. 12
Southampton Medina Mosque Trust Limited Notès to the Accounts forthe year ended 31 March 2025 1 A¢counting pollcles Policres relatlng to tlre production of the accounts. 8asib ol prfrparatlon anrt aGGountlny conv8ntlon The &ccounts ha¥e been Prepad on the accruals ba318. undei the hisloncal cost convention, and In arcord3o¢e wilh Ihe Financial Repurting stsndard 102. (effective 1st January 20161 and'FRS 1Q2 SORP1Slatemenl of Recommended Praclice forAc¢ounting and Report19 by Ch8nfr8512015, 185 amended by ltte 8ulletin issued in O¢ttsber 2018 and applicable to 811 accounting penods beginnin9 on or after 1st January 20191. IThe SORPI. puNish8d by the Caarity Cornm15510n in Enolaftd & W31es ICCEWI. efFe¢tsve January 2016. and In accordance with all aplea)I6 law In the chanly's jufisdiciion of gistr811Cn. except th81 the charity has prepared the finan¢181 $i&lernen15 In attord8nce with the FRS 102 SORP Islatemenl ol Retommended Prgclice for Accounting and Reporting by Chariliesl 2015. las amtrnded Uy the 8ulltlin Issued In October2018 and applicable lo all accoun9 penods beginning ofi or aftsr 1st January 20191. (The SORPI. In preference lo the PFevious sor4P. the SORP 2005. which has been wilhdfawn. nobNilhsianding the fatt Ih81 the extant slalthofy re98110s, the Charrties IA¢¢ouni8 &or4 Reports) RegLrtatsons 2008 relef explicidy 10 the SORP 2005. This has been done to 8c¢ord with current be51 practice. Golng CoTheèr The TrStee$ are fiot aw8re of any fflaterial untertainites aDovl the charity'5 atrlily 10 continue as ¥ going ¢oncem The ongoing pandemic ha5 hgd 115 efFecl on the Iinan¢6s of the ¢h8fity bul the IDJstees believe thai Ine ch8rity'5 financial P051lion Is slroDg enouoh and WI the help ol continuing donations and SUPPDrtfrom the members il will be able to moel Ils obli9atsons as an¢J when they anse. Fii$ks and lutue 888umptlon$ The chanly is a public benefrt entty. Policies relating to categories of incom8 and income recognition. Oonated good8, f8¢llltiss and servi¢•b Denated fixed assets alè rewgnised 81 Ihe current lairvalué. All such donations are recogrised as donalth Income. and debite# Iixed asseis. Donated goods that are not Ilxed a accounted fof al a fairvalue, unless il is ifflpra¢iic31 to reliably measure the value of the donated Items. In the absence ol any diwi evOence of lair value of otrTrated gotsds. then a value 18 (lerwed from th8 ¢O$t r>f the Item o'.h& donor or, In the case ol good5 that are expected lo be sdd. the estimated resale value afteroeductlllg any anlicwated osl$ of 881e$. It Is ImpractutAÈ to maasufe the fair value of goods (SDnaied for resale. orthe costs of valatiOn the benefits. Iha donated goads are reco9nised a$ Incorne when 501d. wilh an 89uivdent amount bein9 rg¢ogni5ed as an expense. Tne costs of goott5 donaleLI for disinbulion lo tygneficianes Is deemed to be Ihe fair value of those goods upon receipt. Yvhen the goodi are dislnbuted IlY or for a nomina5 c0Tr5ideratn. then the carrying amovnl 19 adiu51ed al Ihe lime of sale. lo the value ai the point of distribution and the adjusimenl Is shown as a co31 of Oonalions madtr. The ¢arryir.-g amount of any stock hekj for distntyubon is assessed lor impairment al the reportino date. All donaied gODds are r$Cnised as donation income. and debited to trading stock.Wh8n trading Stock 45 subseqvenly 501d, or 8ppcopfiated lo meei an expense. then the carryino value of the stock recognssed as an expense. ITr accofdBnce wth the SORP. ooods donaled lor distnbulion to beneliciars, or lor nSUMpt0 by the charity are Included In legariè& ènddonaDOnS'. Goods donaled for resale are induded In Income from olher trading artivihes. The cost of any stock cf goods donated for distribution to beneficiaries Is deemed lo be Ihe lair value of tho$e grfts al the brne of their receipt. If Ihe poods held aTe lo be distributed freely Dr for a nomin41 consideration, ihen Ihe amount is sub5equenly adiusi•d to rnffecl the lower of deerned c051 adiusled lor4ny Ios5 ol 5erv¢a potential and replacement Cost. Br4¢eMOnI Goot it th• •G?nomiG cost incurn¥d rf th• charity w•s lo wplqra thÈ pol•ntl tsf *hè donat8 ooods •t kts own expense In the m051 ecofiDrnic manner 13
Southampton Medina Mosque Trust Limited Notes to the Accounts for the year ended 31 March 202S Donated servces and focilities Iin¢ludin9 seconded staff and use of property) ar8 ed in the aeeounts on Ihe bssi$ of the value of the gitt to the ch&rity. JI donaied services and fa¢ille5 are recEynised as donaloll income whtn received.Ipro¥id6d the value of th8 grft can be m888ured rellay) and f6cogni8frd gs an expense with an equivalent value. Policies r•latlng to expenditur• on goods and SeIc•S pmvided to tha charfty. Recognltlon ol Ilabilltles and expoftdltUf8 A li8bilily, and tfve r8lat•d 6xpendtUr¢. is recognised wh8n a legal or constFULtve obligation exi61$ as 8 result of a past eveni, and 4¥hen Il 15 mDre likely Ihan nol that a transfer ofeconomic b8nelitS WIN be required in 3eMent. and when the amouni ol the oNig8tson Can be MeaSred ar rdI8Y esiimafrd.. L18bilil1o¥ ar15ing from future funding cr>mmiknents and c¢nslruclive obligatson$, Induding performance lated grants, here tre tming orthe amourl of the future expenditure reouirert lo settle the obligabon gre uficert8iD. give r15e to provislon In the accounts V4ttich Is reviewed ai In8 8¢¢0UQting year end The piovision Is iner&a$ed reftecl any In¢re85es in 118b11itses. and decreased by the ulili5aknon of any provision within th? penod, Snd reversed If any provision Is no longer required Th85e m¢¥emenls ale Gharged oi credited to Ihe respeGtsve lunda and actswiles to which ime provi5iun rd8ies. Allo¢atlDg ¢osts to activMle• Direct cost5 that a $p8crficaMy reloled to an actiwty are l¢cale# to that acir¥rty. Shared direct costs and support costs 8r6 apportsoned be88n S¢iivrtie$ The bas15 l¢r apportionment which 15 CQ¥F51$tenUy8pplied. and propDrlion8te to the circumstsn¢e$. is:_ Staffing- on the b8sis of bme $peTri In connecvon with any particular activity. Preml9•5 felaled ¢o$ts- on the propoFtion of floor are8 (Pied by a pafb¢ular aclivily. Non specffic support ¢osis- on the bus of the usag8 ¢1 resour5. in terms of time tsken. capacity used. request made or other measures. Volunteer$ In accordance with the SORP. and In reco9nilion of the difficutts in pl8cing a monetary v8Sue on the coniribtstson from voluTrleers. the COtribulion of volunteers Is not Included within Ihe incotne ol the cliarily However. the trustees value the sionificantconlr4butson m8ae w the acti¥the5 of the Charity by unpaid Volunteers and th15 15 described more fully In Notes. Policies relating to assets, liabilitie5 andprovisions and othermatters. Tangible lixed assets Tangiblefixed asset$ a measured 81 Iheir original cost value or subsequent revalua1. 01 If(Sanated. a$ de5cribert abDVtr. Cost value indudes all costs expended In bringing Ihe asS&t Into its Intended wothing crtndition. Deprecialion has been provided atthtr ftlbwing r8le5 in order to will? off the 855el3 to their antirypaled rtsidua value over thèir oslim8led useful lives. Ffeehold preffli5es Ibuilding only) Plant and machinery 2 % 8trarghtline 25 % fieduufiy Balance Dtbtor8 Debtors are measured 81 Iheif feCoVerae arnounts at Iht balance sheel dale. PenSIS- dgflngd contribution *¢hem88 Thfy chArity operates a definod contribution pension scheme. Conthbulion5 are charged 10 the profit and loss account as th•y come psyBblè in Aceordat)co wilh rL4•• oftho •ch•mo. 14
Southampton Medina Mosque Tnsst Limited Notes to the Accounts forthe year ended 31 March 2025 Furld AccountÉng Unre5triGted funds are avoilatrA¢ for use al tr discreknon of Iha tnthtetr5 in furtheiance of ihe 9eneral trbitictwes ol Ihe caarEty. There are no end¢m8ntfund8. 2 Llablllty to taxation The Tiu$iees Consider th81 the ch8rity Satisfies the tests Set out In Paragraph 1 S¢helJle 6 01 Ibe Finance Aci 2010 for UK ¢orpor8lion tax PUfPO$8S. Accordingly the Charity 15 potentially exempt from tsK811 in ¢spe¢t of inconie or capit81 gains re¢ewed yiil.lin caitrooTie$ covered by chapter 3 pan 11 of the CoFpor8lion Tax Act 2010 or Sectyon 256 of the Taxation of Ch8rgeatyle Gains A¢1 1992, 10 lh¢ O¥tent that such income or gains are Appli&1 exclu51vdy on the spec4fiC chsrita&4e objec15 of the charily and for no Olhet purpose. Value Added Tax Is not reCOverae by Ihe charity. and is Iherefore include< in the Rlevant cost5 In the Stsiewnt of Fin8•thal Acbwitsos. 3 Wlndlng up or dlssolutlon of thè charlty If upon windifjy up or di$8(Aulion ut the chanty there rernain any assets. after Ihe $8hslacion 811 detsl$ and 118blllles Ihe assots representsd by the accufflulated shdl bo tr8nsferred to some olhar ¢haritaNe body or bods aavio9 similar objects to lh8 chaTIty. 4 Slgnlficance of flnancial Instruments lo th8 charlly,? po¥ltlon Thare are no onCIal instruments Tecorrted In these accounts. S N•t surplus b•lom tax In the financial yaar 2025 2024 The fiet $urrlu8 before tax In Ihe finaft¢ial yaar 15 Staled Bfter charging.. Depreciabon of owned fixèd 8$8trts Pension costs 1.716 390 1,777 183 6 The contribution of voluTrteers The chBfity depends on the support tsf its Vueers. which 15 much apPcIated. The Arrangements with volunteers are ifficult D value precisdy in monetary terms and have nol been recogn15ed In the Stslemenl of Financi31 Activities. The volunteers and the ¢harily accept and agrèe that no contract of employment IS ¢featea by these arrangements. 7 Staff costs and 8molum8nts Solaryco$tS 2025 2024 Gross Salanes exduding Ifusltes and key management personnel Emjoyer's Natn81 In$ur8n¢e for all staff Employer's optrabTrg costs of defined contribution pefisiun scheffles 55.08 T 37.158 390 183 Total salaries, wages 8nd fgl¢ted costs SS,477 37,341 Th? average number of part lin7e staff employed In the year was Th? averège nurnber of lull time staff efflployed In the yearwas Thè è$timatod lull equivalant number Cf All st&ff Èmploygd in the yearwas Neilher the trustees nof any persons connected with them heve receiwed any remuneration from the chanly or any rdaled entity- eilhei in ihe current or Pfior year. 15
Southampton Medina Mosque TTUSt Limited Notes to the A¢counts forthe year ended 31 March 2025 The nvmber ol einployees whose emolumenis including taxable benèfits bul excluding emF4oyerfs pensivn contnbutions fall Into the touowing bands were:_ 2026 2024 £60.001 to £70.000 £70 001 to £80.000 £80.001 to £90,000 £90,001 10 £100.000 B Dellned contribution pènsion schèmes The charity operates a aefined contribution pension as di¢ted by the Automatic Enrolment Schem¢, the costs of which are Sttown above. 9 Tanglble lixgd as¥8ts Moior Vehl¢lgs Current Year Land and BLslldln98 Plant & Maehlnery Total Totsl Cost Al 1 April 2024 3,446.561 41.916 3.488,497 3.488,497 At 31 March 2026 2.446,581 41,916 3,488,497 3.488,497 Depreciatlon Al 1 .pri1 2024 Char9? ltylhe year 17.851 1.532 41,179 59.030 1,718 59.030 1,716 At 31 March 2025 19,383 41,363 60,746 60,746 Nqt book value At 31 March 2025 3,427,198 553 3.427,751 3,427,751 At 31 Mafch 2024 3,428.730 737 3.429A67 3,429M67 16
Southampton Medina Mosque Trust Limited Notes to the Accounts forthe year ended 31 March 2025 10 Debtors 2D26 2024 Trade debtors Prepayfflents an¢J 8¢crued Income Othar debtors 350 24.730 356 24.2$3 2S.080 24,639 11 Credltors: omounts f811ing due within one year 2026 2024 Tfade ereditors Aww81s PAYE. MIC VAT and othar18xes Other crediitsr¥ 300 300 12 Income artd Expendlture account Summary 2025 2024 At 1 Aprll 2024 Surrdtss aftertax for the year 3,666.643 12S.7071 3,654,880 13.763 At 31 March 202S 3,642,936 3.66B,643 13 Partlculars of how partlcular funds are represented by assgts and Ilabllltles At 31 March 2025 Unr4sithclgd OeJignat•d ¢und4 R¢$trfcied Totsl Total fund$ funés Fund$ Funds Tangible Fixed Assets Current Assets 3.427.751 215.485 13001 3.427.751 216.46S 13001 3,427,751 216,486 1300 Current Lkgbililies 3.642.936 J.f42,936 3.642,936 At 1 April 2024 Trated run¢s Ro¥lrirted fvnds Total Funds Total Fonds fundk Tangible Fixed A55ets Current A55ets Current Liabilrties 3,429.467 239.583 3,429,167 239,683 14941 3,429.467 239,583 14041 3,688,646 3,668,646 3.668,646 17
Southampton Medina Mosque Trust Limited Notes to the Accounts for the year ended 31 March 2025 14 Change In total fund8 Over tho ytrar as shown In Note 13, analysed by individual funds Furtdb rought lorward froTh 2024 Mov¢rn•nl In fi¢nds In 2029 Tfan•t• bet¥v¢o runds In 2025 Fund• carl1 FundB carrjod forwrd to forward lo 2026 2026 See Noi• 15 Se• Noti O Llni•$tri¢tod nddoslgnatedtunds.-. Unresiricled f¢evenue Funds 3,668,644 125.7071 3,642,937 3,642,937 Tolal unrBslrtcted and d&$lgnat8d lund8 J.668,644 12S.707 3,642,937 3.642,937 Total charKy funds 2,668,644 12S.7071 3,642.937 3,642,937 15 Analysls of movements In fund¥ overthe y88f as shown in Not• 14 Othor Income Exwoiiur GalnB& ovemètht Mo¥gm•nl Los80• irt funds n funds 2026 2025 2025 2025 2024 Uniestri¢t•dknd dostgnated lunds... Unrestncted R8venue Funds 98.433 1124.1401 126.7071 125.7071 98,433 1124.140 125,707 12S,7071 16 Ultlmate controlllng party The chBiily 15 under the control of 115 legal members. 18
Southampton Medina Mosque Tw$t Limlted Detalled analysis of in¢om? and exndIture for the year ended 31 March 2025 as required by the SORP 2015 This analysis is clas55ified by conventlonal nominal descriptions and not by a¢tlvity- 17 Donatlon$, Grants and Legacles Cuirent y?Ar Unr•strkt•d Fund5 Currnnt y•ar Rtstricted Fund eurrenly•ar Total Funds Pfiol Y•Ar Total Fuds 202S 2025 202$ 2024 Donations and gifts from indlvidJal8 Stnall donatsons individually less than £1000 88.e83 88,663 106,602 Total donatlons and gtfts from indlviduals 87,212 106,602 B7,212 Job Rgtention Scheme recelpts Total Donations, Grants and Legacles Total Donatlons. Grants and Legacies Al 87,212 87,212 106,602 18 Incomo from charitable activities- Tradirt9 A¢tlvltl•s Current year Curygnty•ai Unrèsirfctqd Funds Current year Rq¥trictsd Funds Ctsry•t7t year Total Fuod prtvr Ytar Total funds 202$ 2025 201$ 2024 Primary purpose and an¢*ll8ry trading Car parking 11.221 11,221 6.688 Total Prifflary purpose and ancillary trading 11,221 f 1,221 6,688 19 Total Income froffl charitable activilies CrIent year lJnrftstrkLeO Fund$ 2025 Curr•nt yè•r Resthrtod Ctsrrent year Total Funds Prior Year Total Fund3 Currentyear 2025 2025 2024 Totsl inc¥me fr(xn other charilable acliwtses 11.221 11,221 6.688 Total from charStsble activitle5 A2 11.221 11,221 6,688 20 Expgnditure on chariiable actt¥ities- Dirèct spènding Currentyear UnreJlri¢tod Funds Cvtyentyear Rè8trfct•d Fvndg Curront yoir Total Funds POr Year Totsi FundB Current Year 302$ 202¥ 2025 2D24 Gross wages and salarEs- charitable activities 55.087 55,087 37.158 19
SoLrthampton Medina Mosque Trust Limited Detalled analysls of income and èxpendlture for the year anded 31 Mar¢h 2025 as requlred by the SORP 2015 Defined Contribution pension costs charitable activities Imam and Madrasa support costs Speaker travel Fitrana Iftar and Refre5hmenls MCB Affiliation fee Staff visa costs Imam Subcontract payments 39D 390 183 600 3.330 3,330 1.720 7,626 5,291 100 1,601 4,326 1.720 2.809 2,420 2.809 2,420 Total dlrèct spending B2a 65,756 65,756 56,88S 21 Support costs for ¢harltable activities Current yeai urr&nt year R¥¥tftct•d Funds Currènt y•ar TorAI FtsRdJ Prior Yèar Total Funds Current Year FThd5 2e25 202$ 2025 2024 Premises Expenses Rates and water charges Rent Light heal and power cteaning and waste management Premises repairs. renewals and maintenance Piemises repairs. renewals and Pioperty insurance 2,883 9,252 18.387 64BO 2,883 9,252 16,387 6,480 3,261 16,473 7.616 7,103 15.825 15,825 2.847 2,847 2,863 Administrafive overhead Telephone, fax and internet Stationery and printing Sundry expenses 388 388 261 260 70 70 Professional fees paid to advisors other than the auditor or examiner Accountancy lees other than 900 examination or audil fees Payroll lees Financial costs Bank charges Depreciation & Amortisalion in totÈl for Bank Interest payable 900 900 300 300 300 13S 1.718 136 1,716 588 1,77T Support Costs bèfore reallocation 57.184 57,184 41,442 Less support costs reallocated to specifi¢ activittes To charitable trading costs To grant rnaking ¢osts To costs of raising funds To non charitable costs Total support ¢o$ts- Current Yoar 57,184 $7,184 41,442 The basis of allocation of Gosls betwÈen activilies Is described unc5er accounting policie$ 20
Southampton Medina Mosque Trust Limited Detailed analysis of income and expenditure for the year ended 31 March 2025 as requlred by the SORP 2015 AJI the expend1ture in the prior yearwas unr8$lricted. Administrative overheads The basis of allocation of costs between activitie5 is deribed nder accounting policias 22 Other Expendlture- Govornance costs Cuffenlyegr ljnrestricted Funds Curyent y¥ar R•stricted Fullds Currgnt y•4r Totsl Fund• PrforY•ar Total Fund8 Current Yoar 202S 2025 202$ 2024 Independent Examinerfs fees 1.200 1.200 1.200 Total Gov8rnanc& costs 1,200 1,200 1,200 All th8 expendilure In the prior year was unrestricted. 23 Totsl Charitable expenditure eurrenl year Unrgstrictgd Fund Currèntyear R•gtrtClgd Funds 202$ CuFTentyèaf Total Funds Prior Year Total Funtt5 Currertt Year 2Q25 2025 2024 Total direct spending Total support C05tS Total Gtsvernan costs B2a 82d B2e 65.758 57.184 1.200 65,7S6 57.184 1,200 56,885 41,442 1,2GQ Total ¢h8fitable expenditure B2 124,140 124.140 99,527 I the expendilure in the prior yearwès unre51ricted Prior Year UnreslriGtod Fund$ Prior Year Restrfcted Fund Prior Yèar Total Funds Prior Year 2024 2024 2024 Total direct spending Total support costs Tot81 Governance costs 82a B2d B2è 58,885 41,442 1,200 56,885 41,442 1,200 Total charitable expenditure B2 99,527 99.527 21