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2025-03-31-accounts

REGISTERED CHARITY NUMBER: 1108474

Report of the Trustees and

Financial Statements for the Year Ended 31st March 2025

for

Wimbledon Mosque

Wimbledon Mosque

Report of the Trustees for the Year Ended 31st March 2025

The trustees present their report with the financial statements of the charity for the year ended 31st March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: 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 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity was established to build a Prayer Hall for the Muslim Community in Wimbledon and the adjoining boroughs for the purpose of:

a) Offering advancement of the Islamic faith by providing facilities to teach the Holy Quran and Hadith and the principles of Islam to all Muslims and Muslim children in particular, in accordance with the belief of the Ahl-i-Sunnat Waljamaat pursuant to the schools of Imam Abu Hannifah (R.A), Imam Abu Malik (R.A), Imam Shafi (R.A) and Imam Ahmad bin Hambal (R.A).

b) To relieve poverty of those members of the Muslim community who are poor and needy.

Significant activities

The significant activities of the charity are as follows:

  1. To provide facilities for the performance of various obligatory prayers in the mosque.

  2. To provide religious education to local Muslim children and Muslims in general.

  3. To arrange lectures, meetings, seminars etc. on the teachings of Islam, as well as on educational, cultural and social matters.

  4. To encourage, liaise and assist organisations (established for religious and charitable purposes only), with principles similar to those of the Mosque.

  5. To visit the sick in hospitals and assist in arrangements for the burial of deceased Muslims.

Public benefit

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'. It is the trustee's opinion that the operation of the charity in its present form is for the public benefit under the principles set out in the Charity Commission guidance.

Page 1

Wimbledon Mosque

Report of the Trustees for the Year Ended 31st March 2025

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the financial year end 31 March 2025, apart from the objectives mentioned previously and in support of the achievements, the following activities and events were undertaken by the charity:

a) The charity had continued to provide facilities for the performance of various obligatory prayers in the Mosque.

b) Religious education was imparted to the local Muslim children by the Mosque's supplementary school, operated during weekdays in the evenings. Included in the teaching were lessons on hygiene and good manners given by the Imam's, teachers, and volunteers.

c) Providing community services such as supporting homelessness over the winter period.

Page 2

Wimbledon Mosque

Report of the Trustees for the Year Ended 31st March 2025

FINANCIAL REVIEW

Financial position

Even though the Mosque accounts show a net income of £27,478 (2024: £12,580) in fact it had made a net loss of £10,434 for the year under review (2024: loss of £16,408). The loss is excluding net gains arising from the revaluation of investment properties, which amounted to £37,912 (2024: £28,988) and hence resulted in an overall net income as shown under the Statement of Financial Activates.

The reason for the loss is due to the settlement of the tribunal employment case that was paid during the year, major refurbishment project undertaken during the year and charitable donations made to other charities during the year.

Gross income from donations, legacies, and investment activities increased significantly by 44% to £213,486 (2024: £148,282). This growth was primarily driven by a substantial rise in the total donation received, which increased by 62% to £163,256 (2024: £100,961). The uplift reflects stronger community engagement which has resulted in increased contributions received during the year.

Rental income also showed modest growth, increasing by 6% to £50,230 (2024: £47,321), largely attributable to revised rental rates on the Mosque’s investment properties.

Despite the encouraging increase in donations received during the year, total expenditure rose by 36% to £223,921 (2024: £164,690), resulting in the overall deficit. A significant factor contributing to the increase in costs was the final settlement payment of £29,954 following a claim adjudicated by the Employment Tribunal Court in South London.

The Mosque also undertook major refurbishment works, during the year leading to higher repair and maintenance expenses compared to the prior year. Some of the costs have been capitalised during the year as shown under fixed assets.

Furthermore, the Mosque has begun distributing a portion of the general donations it receives to a range of registered charities whose aims align with the Mosque's objectives.

These distributions fall under the Mosque's role to encourage, liaise and assist organisations established for religious or charitable purposes, as outlined in Significant Activities point 4. All such contributions are reflected within the charitable donations section of the accounts.

Page 3

Wimbledon Mosque

Report of the Trustees for the Year Ended 31st March 2025

FINANCIAL REVIEW

Reserves policy

The charity relies on donations from the public and rental income from the properties that are held by the charity.

The charity had total funds of £3,411,418 at 31 March 2025 (2024: £3,383,940) which were all unrestricted and were available for the general purposes of the charity. The trustees aim to ensure the charity has sufficient resources to continue its activities and to meet its obligations. As a result, the trustees have reviewed the charity's reserves policy, and it has been decided that they would keep the reserves to at least three months of the total expenses of the charity.

It is felt, that at this level, it would be possible to continue the current activities if the charity in the event of a significant drop in donations. This would give sufficient time to consider how the activities of the charities had changed and to consider a strategic intervention to mitigate this.

Other Matters

The Employment Tribunal matter involving the Mosque has now been fully resolved and concluded. Following proceedings that had been ongoing since September 2021, a settlement was reached, and the full and final payment was made in accordance with the advice and guidance of the Employment Tribunal during the relevant financial year. Accordingly, the matter is now considered closed with no outstanding issues remaining.

In light of this experience, the Mosque Executive Committee has commenced a comprehensive review of its governance arrangements, internal procedures, and operational processes. Steps are being taken to strengthen oversight, improve compliance, and implement more robust policies and controls to help ensure effective management and minimise the risk of similar issues arising in the future.

FUTURE PLANS

During the year, the Mosque continued to undertake significant refurbishment and improvement works as part of Phase 1 of its development programme. The project has now substantially reached completion, including the installation of new carpets throughout the Mosque premises, while the Mihrab and Mimbar works are in the final stages of completion. These improvements were made possible through the generous support and contributions of donors, volunteers, and members of the local community.

The Trustees wish to place on record their sincere appreciation to all individuals who contributed financially, volunteered their time, or otherwise supported the project. The Trustees recognise that the successful delivery of these improvements reflects the strong commitment and unity of the community in supporting and maintaining the Mosque for the benefit of worshippers and future generations.

The Trustees remain committed to the ongoing enhancement, maintenance, and development of the Mosque’s facilities in order to better serve the religious, educational, and community needs of the public.

Page 4

Wimbledon Mosque

Report of the Trustees for the Year Ended 31st March 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Charity constitution

The charity was set up by deed dated 5 December 2004.

Recruitment and appointment of new trustees

The trustees are responsible for the administration and investment policy of the charity. Trustees are appointed and removed by the Board of Trustees or by resignation.

Induction training is given to the trustees on appointment. New trustees shall also receive training from a current trustee about the charity and their responsibilities as a trustee, and shall receive a copy of the Charity Commission's guide for a new trustee. Ongoing training is provided as and when required.

Organisational structure

The trustees meet throughout the year and are responsible for the administration and investment policy of the charity. The charity has a committee of executive members who are practising Muslims in accordance with the religion, who regularly attend as members of the congregation at the mosque and who have made and continue to make regular contributions, whether financial or otherwise, to the operation of the charity.

The Board of Trustees who served during the year were: Mr M Arshad, Mr M S Haq, Mr S Shaikh MBE (deceased 11 March 2026), Mr T Malik.

The Honorary Officers and Executive committee members during the year who served during the year were:

  1. Mr Zahid Butt (Chairman)

  2. Mr Sajjad Ahmad Khan (Vice Chairman)

  3. Mr Shah Shakir Rahman (Treasurer)

  4. Mr Asim Khan (Assistant Treasurer)

  5. Mr Syed Farrukh Ahmed (Secretary)

  6. Mr Nazim Din (Joint Secretary)

  7. Mr Raheel Butt (Assistant Secretary)

  8. Mr Akhlaq Ahmed

  9. Mr Farhaan Najeeb

  10. Mr Ishraq Dar

  11. Mr Jawwad Akhlaq

  12. Mr Karamat Ali 13. Mr Mohammad Ateeq Ur Rahman

  13. Mr Muqurram Farooqi

  14. Mr Omer Sarwar

  15. Mr Omer Yaseen

  16. Mr Qasim Hassan

  17. Mr Skender Gurra 19. Mr Zaine Kareem

Page 5

Wimbledon Mosque

Report of the Trustees for the Year Ended 31st March 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1108474

Principal address 262/270 Durnsford Road London SW19 8DS

Trustees

T Malik M S Haq S Shaikh MBE (deceased 11.3.26) M Arshad

Independent Examiner

S Syedain & Co Chartered Accountants First Floor 87 Kenton Road Harrow Middlesex HA3 0AH

Approved by order of the board of trustees on ............................................. and signed on its 17/05/2026 behalf by:

............................................................ T Malik - Trustee

Page 6

Independent Examiner's Report to the Trustees of Wimbledon Mosque

Independent examiner's report to the trustees of Wimbledon Mosque

I report to the charity trustees on my examination of the accounts of Wimbledon Mosque (the Trust) for the year ended 31st March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts 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 fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Tahira Siddiqui (Senior Statutory Auditor) The Institute of Chartered Accountants in England and Wales

S Syedain & Co Chartered Accountants First Floor 87 Kenton Road Harrow Middlesex HA3 0AH 17/5/2026 Date: .............................................

Page 7

Wimbledon Mosque

Statement of Financial Activities for the Year Ended 31st March 2025

Notes
INCOME AND ENDOWMENTS
FROM
Donations and legacies
2
Investment income
3
Total
EXPENDITURE ON
Charitable activities
4
Costs for generating charitable income
Other
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED
FORWARD
31.3.25
31.3.24
Unrestricted
Total
fund
funds
£
£
163,257
100,961
50,230
47,321
213,487
148,282
189,613
137,749
34,308
26,941
223,921
164,690
37,912
28,988
27,478
12,580
3,383,940
3,371,360
3,411,418
3,383,940
31.3.25
31.3.24
Unrestricted
Total
fund
funds
£
£
163,257
100,961
50,230
47,321
213,487
148,282
189,613
137,749
34,308
26,941
223,921
164,690
37,912
28,988
27,478
12,580
3,383,940
3,371,360
3,411,418
3,383,940
148,282
137,749
26,941
164,690
28,988
12,580
3,371,360
3,383,940

The notes form part of these financial statements

Page 8

Wimbledon Mosque

Balance Sheet 31st March 2025

Notes
FIXED ASSETS
Tangible assets
9
Investment property
10
CURRENT ASSETS
Debtors
11
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
13
Unrestricted funds
TOTAL FUNDS
31.3.25
31.3.24
Unrestricted
Total
fund
funds
£
£
1,234,590
1,171,214
1,871,900
1,833,988
3,106,490
3,005,202
1,288
1,713
322,999
381,902
324,287
383,615
(19,359)
(4,877)
304,928
378,738
3,411,418
3,383,940
3,411,418
3,383,940
3,411,418
3,383,940
3,411,418
3,383,940

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 17/05/2026

............................................. T Malik - Trustee

The notes form part of these financial statements

Page 9

Wimbledon Mosque

Notes to the Financial Statements for the Year Ended 31st March 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: 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 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on reducing balance Fixtures and Equipments - 15% on reducing balance Books - 20% on reducing balance

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially measured at cost and subsequently measured using the fair value model and stated at its fair value at the reporting end date. The surplus or deficit on revaluation is recognised as part of the net income/(loss) for the year.

Taxation

The charity is exempt from tax on its charitable activities.

Pension costs

The pension costs relate to the contributions made to the Auto Enrolment pension scheme.

continued...

Page 10

Wimbledon Mosque

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

2.
DONATIONS AND LEGACIES
Donations
Gift aid
Other Income
3.
INVESTMENT INCOME
Rents received
4.
CHARITABLE ACTIVITIES COSTS
Costs for generating charitable
income
5.
GRANTS PAYABLE
Costs for generating charitable income

Direct
Costs
£
161,132
Grant
funding of
activities
(see note
5)
£
17,185
31.3.25
£
156,456
3,381
3,420
163,257
31.3.25
£
50,230
Support
costs (see
note 6)
£
11,296
31.3.25
£
17,185
31.3.24
£
86,140
10,096
4,725
31.3.24
£
86,140
10,096
4,725
100,961
31.3.24
£
47,321
Totals
£
189,613
31.3.24
£
47,321
31.3.24
£
-

continued...

Page 11

Wimbledon Mosque

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

6. SUPPORT COSTS

SUPPORT COSTS
Governance
Finance costs Totals
£ £ £
Costs for generating charitable
income 188 11,108 11,296

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2025 nor for the year ended 31st March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st March 2025 nor for the year ended 31st March 2024.

8. STAFF COSTS

31.3.25
£
Wages and salaries
88,756
Social security costs
1,763
Other pension costs
1,349
91,868
The average monthly number of employees during the year was as follows:
31.3.25
Average Monthly Employees
5
31.3.24
£
84,271
1,166
1,252
86,689
31.3.24
5

No employees received emoluments in excess of £60,000.

continued...

Page 12

Wimbledon Mosque

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

9. TANGIBLE FIXED ASSETS

COST
At 1st April 2024
Additions
At 31st March 2025
DEPRECIATION
At 1st April 2024
Charge for year
At 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024
10.
INVESTMENT PROPERTY
FAIR VALUE
At 1st April 2024
Revaluation
At 31st March 2025
NET BOOK VALUE
At 31st March 2025
At 31st March 2024
Freehold
property
£
1,379,315
48,306
1,427,621
226,735
24,018
250,753
1,176,868
1,152,580
Fixtures
and
Equipments
Books
£
£
48,596
6,907
49,378
-
97,974
6,907
31,737
5,132
9,935
355
41,672
5,487
56,302
1,420
16,859
1,775
Totals
£
1,434,818
97,684
1,532,502
263,604
34,308
297,912
1,234,590
1,171,214
£
1,833,988
37,912
1,871,900
1,871,900
1,833,988

Wimbledon Mosque holds two investment properties in London. The Trustees believe the current valuation represents the market value of both the properties as at the year end date.

continued...

Page 13

Wimbledon Mosque

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
£
Other debtors
-
Prepayments and accrued income
1,288
1,288
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
£
Social security and other taxes
12,632
Other creditors
277
Tenants deposit & advance rent
4,150
Accrued expenses
2,300
19,359
13.
MOVEMENT IN FUNDS
Net
movement
At 1.4.24
in funds
£
£
Unrestricted funds
General fund
3,383,940
27,478
TOTAL FUNDS
3,383,940
27,478
Net movement in funds, included in the above are as follows:
Incoming
Resources
Gains and
resources
expended
losses
£
£
£
Unrestricted funds
General fund
213,487
(223,921)
37,912
TOTAL FUNDS
213,487
(223,921)
37,912
31.3.24
£
499
1,214
1,713
31.3.24
£
1,750
937
-
2,190
4,877
At
31.3.25
£
3,411,418
3,411,418
Movement
in funds
£
27,478
27,478

continued...

Page 14

Wimbledon Mosque

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
At 1.4.23
£
3,371,360
3,371,360
Net
movement
in funds
£
12,580
12,580
At
31.3.24
£
3,383,940
3,383,940

Comparative net movement in funds, included in the above are as follows:

Incoming Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 148,282 (164,690) 28,988 12,580
TOTAL FUNDS 148,282 (164,690) 28,988 12,580
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement At
At 1.4.23 in funds 31.3.25
£ £ £
Unrestricted funds
General fund 3,371,360 40,058 3,411,418
TOTAL FUNDS 3,371,360 40,058 3,411,418

continued...

Page 15

Wimbledon Mosque

Notes to the Financial Statements - continued for the Year Ended 31st March 2025

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
361,769
361,769
Resources
expended
£
(388,611)
(388,611)
Gains and
Movement
losses
in funds
£
£
66,900
40,058
66,900
40,058

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2025.

Page 16

Wimbledon Mosque

Detailed Statement of Financial Activities for the Year Ended 31st March 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
Other Income
Investment income
Rents received
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Rent and Rates
Insurance
Light and heat
Telephone
Postage and stationery
Sundries
Repair and Maintenance
Compensation and Settlements
Charitable Donations
Other
Freehold property
Fixtures and fittings
Library Books
31.3.25
£
156,456
3,381
3,420
163,257
50,230
213,487
88,756
1,763
1,349
3,082
3,333
16,271
504
1,373
3,474
11,272
29,955
17,185
178,317
24,018
9,935
355
34,308
31.3.24
£
86,140
10,096
4,725
100,961
47,321
148,282
84,271
1,166
1,252
2,738
3,289
11,433
446
702
3,463
3,313
-
-
112,073
23,522
2,975
444
26,941

This page does not form part of the statutory financial statements

Page 17

Wimbledon Mosque

Detailed Statement of Financial Activities
for the Year Ended 31st March 2025
Support costs
Finance
Bank charges
Governance costs
Accountancy charges
Legal & Professional Fees
Total resources expended
Net expenditure before gains and
losses
Realised recognised gains and losses
Realised gains/(losses) on investment
property
Net income
31.3.25
£
188
2,300
8,808
11,108
223,921
(10,434)
37,912
27,478
31.3.24
£
802
2,190
22,684
24,874
164,690
(16,408)
28,988
12,580

This page does not form part of the statutory financial statements

Page 18

Wimbledon Mosque

Contents of the Financial Statements for the Year Ended 31st March 2025

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 16
Detailed Statement of Financial Activities 17 to 18