Company Registration No. 05254675 (Englalld and Wales) Registered Charity No. 1111582 THE BRICK LANE JAMME MA&IID TRUST (LONDON) LIMITED ATr4NUAL REPORT AND FINANCL4L STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 UHY Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJID TRUST (LONDON) LIMITED CONTENTS Page General and administrative information Trustees, Report Independent examiners, report Statement of financial activities Balance sheet Notes to the financial Slatements 9-16 Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED GENERAL AND ADMINISTRATIVE INFORMATION REFERENCE AND ADMILYl&>TRATIVE DETAILS Tru5tee5: Hamidur Rahman Choudhury- President Abdul Gofur Khalisadar- S¢nior Vic¢ Prcsidcnt Syed Morluza Ali- Vice President Nur Uddill Vice President Mi)hamm¢d Abdul Musabbir- Vice President Mohammad Iliyas- Vive President Mi)hamm¢d Nurul Hoque Lala Miah- Vi¢¢ President Altafur Rahman- Vice Presideni Ha)'lal lJddin Ali - General Secretary Hafijur Rahman - Joint Secretary Abdiil Khalik- Joint Secretary Motiur Mohammad Rahman- Treasurer Nure Alom Russell- Joint Treasurer Yousuf Kamaly- Member Arfik Ali- Member Moshiur Rahman Choudhury- Member Ansarul Haque- Member Syed Khairul Islam - Member Angur Ali - Metnber Suba Miah- Member Nurul Islam- Member Amir Hussain- Mcmber Harniuz Ali- Member Secretaries". Haylal Uddin Ali- Gencral Sccrctary Registered Charity Iyutllber: 1111582 Company Number: 05254675 Registered Olee. Quadrant Hous¢- Floor 6 4 Tliomas More Square London Elw IYW Independent Examiner: Rachel Chim FCCA Quadrant House 4 Thom<iS More Square London Elw IYW Bankers: National Westminster Bank PIC Bishopsgate. PO Box 34 15 Bishopsgate, London EC2P 2AP Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Brick Lane Jamme Masjid Trust (London} Limited ("Jamme Masjid") presents its report and financial siatements for the year ended 31 December 2025. Details of the Charity's activities are available from its Head Office- 59 Brick Lane, London El 6QL Tel- 020 7247 6052 Fax- 020 7247 3787 The financial stateinents have b¢¢n prcpared in accordancc with the accounting policies set out in notcs to the accounts and COTllply with the charity's governing docuTnent, the Charities Act 2011, the Coiiipanies Act 2006 and A¢couiiting and R¢p()rting by Charities.. Slat¢ment of Re¢onim¢nd¢d Pra¢ti¢e applieable to eliarities preparing their a¢¢ounts in a¢¢()rdan¢¢ with th¢ Finan¢ial R¢pN)rting Standard appliLabl¢ in th¢ UK and Republic of IT¢land {FRS 102) (¢ff¢ctiv¢ l January 2019}. STRUCTURE, GOVERNANCE AND MAF4AGEMENT The Brick Lane Jamme Masjid Trust (London) Limited ("Jamme Masjid") is a company limited by guarantee governed by its Memorandum and Articles of Association dated 4 October 2004. It was registered as a chariti, with the Charity Commission on 5 October 2005. The directors of the charitable company ("the chariry") are its trustees for the purpose of the charity, law and throughout this report are collectively referred to as ihe Trustees. The Trustees serving during Ihe year and since the )wear end were as follows= Hainidur Rahiman Choudhury- Pr¢sid¢nt Abdul Gofur Khalisadar- Senior Vice President Syed Mortuza Ali - Vice President Nur Uddin - Vic¢ Presid¢nr Mohammed Abdul Musabbir- Vi¢¢ Pr¢sid¢nt Mohammad Ilis'as- Vi¢e President Mohammed Nurul Hoque Lala Miah-vice President Altafiir Rahman- Vi¢¢ Pr¢sid¢nt Haylal Uddin Ali - General Secretary Hafijiir Rahman - Joint Secretary Abdul Khalik- Joint Secretary Motiur Rahman- Treasurer Nure Alom Russell- Joint Treasurer Yousuf Kamaly- Member Arfik Ali- Member Moshiur Rahman Choudhury- Member Ansarul Haque- Metnber Syed Khairul Islam - Member Angur Ali - Meinber Suba Miah- Meinber Nurul Islam - Mcmber Atllir Hussain - McmlKr Hartnuz Ali- Member Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Jamnie Masjid is the legal owner and operator of the Masjid. The building was constructed in 1743 and was used as a mosqije from 1976. The Board of Trustees comprises individuals who are reputable members of the Muslim community. The range of skills represented on the Trustee Board is kept under review and appointments to the Board are made by the Members of the Trust at the Annual General Meeting every two years. The Trustees are legally responsible for the governance and management of Jamme Masjid. Board Th¢¢tings are held on a rcgular basis. Thc Board decid¢s upon matt¢rs of slratcgy and overall policy, detern]ines the priorities and sets targets. Th¢ indu¢lion pro¢css for ncwly appointed Trust¢¢s compris¢s of Tn¢¢tings with Board Inemb¢rs, and ¢ov¢rs governancc. Documentation provid¢d lor new TrustC¢s iiicludes copi¢5 of the Trust D¢¢d, r¢l¢vant Ininutcs and a history of the charity. The Trusteeg have adopted a Inore fornial &pproach in respeLt of the induction and training of the Trustees. RISK ASSESSMETr4T The Trustees keep under regular review the major risks that could affect their achievement of the charity's objectives. During the forthcoming year, a comprehensive assessment of these risks will be carried out so that, where necessary, controls can be further improved and other actions instituted to mitigate the exposure to those risks. OBJECTIVES AND ACTIVITIES The objectives of The Brick Lane Jamme Masjid Trust (London) Limited are as follows.. The promotion of the Islamic faith and in particular {printing the generality of the foregoing) the promotion of the teaching of the AHL-E-SUNNA TH WAL JAMATH in the area of the Greater London Authority. To facilitate perforinance of prayer five times a day, holding of two Eid congregations. special prayer. Islamic conferences, seThinars, meetings, lectures and ninning school for Islainic education. Along with general education for Muslim children and youths. 2) 3) PUBLIC BENEFIT The Trustees have complied with the duty in section 17{5) of the 2011 Charities Act to have due regard to guidance published by th¢ Charity Cominission with regard to publi¢ ben¢fit. ACHIEVEMETrrf AND PERFORMANCE The Brick Lane Jamme Masjid incorporated into a limited guarantee company and is registered with the Charity Cominission. The Trustees and members have worked tirelessly to make the Mgsjid 8$ it is today. The building was constructed in 1743 and it is evident that a building as old as this requires a great deal of modernisaiion and structural reinforcement to accommodate the new demands. The matter is not helped by the fact that the building is a grade 11 listed structure requiring a great deal of care and attention in the wa! it is upgraded, adhering to the English National Heritage's regulation. The English National Heritage is a regulatory body in charge of listed buildings and conservation areas. Modernisation of any listed struciures requires consent and undergoes a great deal of scrutiny from the body. The regeneration plan illustrates the forward thinking steps that are being taken by the Trustees to meet current demands while planning for the uses of generations to come. Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 ACHIEVEMENT AND PERFOR1ANcE (continued) A feiv years ago, significant improvements have been made to the women facilities. During the year, the charity carried out extensive works on the propertv including roof repairs: replacement of window, repainting and installation of new air-conditioning units. The wudhu area was a]so improved. The Trustees would like to convey their sincere thanks to the volunteers, staff. mu5sallies, Inana¥eTnent. tlie local authorities and othcrs who hav¢ so generously given their support to Jainiiie Masjid. With tlieir suppot1, wc look forward to continue enhancing thc dcliv¢ri¢s of our charitabl¢ obj¢ctiwes within thc community. FINANCIAL REVIEW Th¢ main 50urccs of incoTh¢ ar¢ froin regular collections and donations reccivcd by th¢ charity. Th¢ charity's income froni regiilar collections and donations in 2025 w'as £231,294 {?024'. £218,786) whilst income from trading activities and other income amoiint to £ l 0,000 {?024'. 11,778). After resour¢es expended of £189,697 {2024'. £203,742), there was a siirplus of £51,597 (2024.. £26.822}. During the year, the charity has incurred expenditure on the general maintenance of the listed building in which pra)ers are conducted. At the }'ear end. total funds amount to £4,070,754 (•024.. £4,019,157} out of which £3m (2024.. £3m} relates to pern]anent endowment fund and £3:116 (2024.. £3,116) relates to restricted income fund. RESERVES POLICY The Trustees have established the level of reserves (that is Ihose funds that are freel}, available) that the charit), ought to have. Reserves are needed to meet the fixed running costs and general repairs to the property. The level of reserves held is esiimated at £30,000. PLANS FOR THE FUTURE The Masjid requires a great deal of moderni5ation and structural reinforcement as the building is very old. As the building is grade 11 listed structure, any structural work requires adherence to the English National Heritage's regulations. In 2026, the Trustees will coniinue to carry out general maiiitenance on the property in liiie with guidance for a listed property. The Charity will also be organising various programmes to celebrate its 50th anniv¢rsary. INVESTMEF4T POLICY Th¢ charity has no invcslrn¢nts apart from cash deposits retain¢d with major UK retail banks. Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES, RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMETrITS The Trustees who are also the directors of the charitable company are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdorn Accounting Standards {United Kingdom Generally Accepted Accounting Practice}. Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair vicm. of the state of allairs of thc charity and the inconiing rcsourccs and application of r¢sourccs, including thc income and cxp¢nditure, of thc charity foT that period. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply t])ein consistently.. observe the methods and principles in the Chariiies SORP- make judgements and estiniates that are reasonable and prudent,. slat¢ whether applicabl¢ UK A¢¢()unting Standards have been followed, subject to any material departures disclosed and ¢xplain¢d in the acL()unts; and prepare the financial Statements on the going concern basis unless it is inappropriate to presume that the charitsble company will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any timc the tinancial position ol. th¢ charitable company and to cnable thcTll to ¢iisurc that th¢ tinancial stat¢iiients COTnply with th¢ Coinpanics Act ?006. Thcy arc also responsible lor sat¢guarding the assets of th¢ charitablc COTnpany and hence taking reasonable steps lor the prevention and detection of fraud and other irregularities. This report has been pr¢parcd in accordanLe with th¢ spccial provisions relating lo small conipani¢s within Part 15 of the Companies Act 2006. Approved by the Trustees on 3 Sept¢mb¢r 2026 and signed on their behalf by.. Ha)'lal Uddin Ali General Secretary Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
UHY VHY H•rk¢rYgyng LLP Charter•d Aecountantj Quadrant HouEe 4 Thomas More Square London Elw IYW 1NDF.PV.NDF.Fr EXAMINERS, REPORT TO THE TRUSTEES OF THE BRICK LANE JAMME MASJID TRUST (LONDON) LIMITED FOR THE YEAR ENDED 31 DECEMBER 2025 I report to the charity trustees on my examinaiion of the accounts of the company for the year ended 31 December 2024, which are get out on pages 7 to 16. Responsibilities and basis of report As the charity's trustees (and also its directors for the purposes of compan), law) you are responsible for the preparation of the accounis in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied niyself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I rewrt in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the '2011 Act.). In carrJ'ing out my examination I have follow'ed the Directions given by the Charity Commission under section 145(5){b) of the Act. Independent examiner's report I have completed my examination. I confirm that no matters have come to my attention in connection with the exaininatioll giving me cause to believe.. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act. or the accounts do not accord with those accounting records. or the accounts do not compl! with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts gil'e a 'true and fair, view which is not a matter considered as part of an independent examination.. or the accounts have not been prepared in accordance M.'ith the methods and principles of the Statemeni of Recommended practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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. Rachel Chim FCCA UHY Hacker Young Quadrant House 4 Thornas More Square London Elw IYW Date.. 04/0912026 Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJID TRUST (LONDON) LIMITED ST ATF.MF.NT OF FINANCIAL ACTIVITIF.S FOR THE YEAR ENDED 31 DECEMBER 2025 Permanent endowment funds Total Total restricted unrestricted funds funds Total funds 2025 Total funds 2024 Ineome and endowments from: LNote Donations Other trading activities 231.294 10,000 231,294 i 0.000 ?18.786 11,778 Totsl 241,294 241,294 230,564 nditure on: Charitable activities Others 179,606 10,091 179,606 10,091 194.938 8,804 Total 189,697 189,697 203,742 Net movement in funds 51.597 51,597 26,822 Reconeiliation of funds Total funds brought fonvard 3,000,000 3,116 1,016,041 4,019,157 3,992,JJ5 Total funds Carried fonvard 3,000,000 3.116 1,067,638 4,070,754 4,019,157 There are no recognised gains or losses other than those included in the Statement of Financial Activities. All incoming resources and resources expended derive from continuing activities. Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED BALANCE SHEET AS AT JI DECEMBER 2025 2025 2024 Note Fixed iisscts Tangible assets 3,849,727 3,847,049 Current assets Debtors Cash at bank and in hand 13,832 428,047 17,492 407,894 441,879 425,386 Creditors: amounts falling due within one year {220.852) (253,278) Net Current assels ?21,0•7 172,108 Total assets less current liabilities 4,070,754 4,019,157 Net iissets 4,070,754 4,019,157 The funds of the charity: Unrestricted ineome fund Unrestricted funds Restricted income funds Permanent endowment funds Endowment funds 1,067,638 3,116 1,016,041 3,116 3,000,000 3,000.000 Total charity fund5 4,070.754 4,019.157 For the financial year ended 31 December 202). the company was entitled to exemption from audit under section 477 of the Companies Act 2006. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statemenis under the requirements of the Companies Aci 2006. The directors acknowledge their responsibilities for ensuring thatthe company keeps accounting records which comply with section 396 of the Act and for preparing financial statements which give a true and fair view of Ihe state of affairs of the compan}, as at the end of the financial year and of its incoming resources and application of resources, including the income and expenditure, for the financial year in accordance ii'ith the requirements of sections 394 and 395 and which otherwise comply with the requirenients of the Companies Act 2006, relating to accounts, so far as applicable to the company. The financial statements have beeii prepared in accordance with the provisions applicable to companies subject to the s]nall companies, regime within Part 15 of the Companies Act 2006. Approved by the Board and authorised for issue on 3 S¢ptCTnb¢r 2026 Ha)'lal Uddin Ali Secretary Company Registration No. 05254675 Hamidur Rahman Choudhury President Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBF.R 2024 Aeeounting polieies l. l Bu.si.¥ o]prepL7fL71i()n The financial statements have been prepared in accordance '1th Accounting and Reporting by Charities.. Statement ot Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective l January 2019)- {Charites SORP (FRS 102)}, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS I O?) and the Companies Act 2006. The Trust constitutes a public benetit entity as detined by FRS I O? The charit), has taken advantage of the provisions in the not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling. which is the functional currency of the company. Monetary amounts in these financial statetnents are rounded to the nearest £. The financial statements hai'e been prepared on the historical cost convention and the principal accounting policies adopted arc sct out bclow. J.2 Incoming resource3 All incoiiiin¥ rcsourL¢s ar¢ r¢Lognis¢d wh¢n th¢ Lharity has ciititlcinent to thc funds, ccrtainty of the receipt and ihe amount Can be measured with suificienl reliability. D(Jnuliup73 UF7d ¢'oll¢'c'lion.s Donations and ¢olle¢lions ar¢ re¢ognis¢d on a re¢¢ivabl¢ basis where Ih¢r¢ is ¢¢rtainly of re¢¢ipt and the amount can be reliably measured. Mé)Inher.¥hi Membership fees are recognised when they are due from the members. taidre Refund is recognised when there is certainty of receipt and the amount can be reliably measured. Oiher tradin activilies Other trading activities coinprises of income receivable from the hall hire. 1.3 Volunteers Thc valu¢ of serviccs providcd by voluntecrs is not incorporated into these financial statcmcnts. J.4 Resources expended ap7d ba515 of allocalioii of costs Liabilities arc recognis¢d on thc acctwals basis in acLordancc with notinal accounting prinLipl¢s. modified where necessary. Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBF.R 2025 l. Aceounting polieies (continued) Charilable activilies These are the costs incurred in the operation of the charity. C)ther costs Otl)er costs comprise all costs involving the public accountability of the Charity and its compliance with regulation and good practice, includin¥ the statutory iiidependent exatnination and legal fees. These costs primarily includc costs &ssociafrd with tnana¥ing the Masjid. Irrecoverable VA T All rc50urccs cxpcndcd arc classificd undcr activity hcadin¥s that aggrcgatc all costs rclatcd to the category. IrrecoTr¢rable VAT is Lharged against category of resourc¢s cxp¢nded for which it was incurred. 1.5 Tangihl¢.fixeda.ssels Land and buildiiigs are included in the ac¢ounts at cost or at Trustees, valuation where the cost is not readily available. The properry iq ¢arried at Truqt¢¢s valuatii)n, subject to impairnient r¢vi¢ws as residual N'alu¢s will be mainlained through conliiiual improveiii¢nts. Repairs and maintenance costs are written off entirely in the year of expenditure. Other tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as tollows.. Fixtures. tittings and equipment IT equipment 250/0 Reducing balance 25 % Reducing balance No depreciation is charged on freehold land and buildings as trustees are of the opinion that the property has been well maintained and the value of the property has increased. 1. 6 Endowment fund The Eiidoivment fund represents those assets which must be held pertnanently by the charity. principally thc Masjid. Any gains or losscs arising on thc rcvaluation of thc propcrty fortn part of thc fund. J. 7 Fundstructure Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objcctivcs of th¢ Lharity and i¥hiLh havc not kcn d¢si¥nat¢d for oth¢r purp05¢S. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or ,hICh ha¢ been raised by rh¢ ¢harily for pat1iciilar pury)i)ses. Tlie cosis of raising and administering such funds are charged against the specifi¢ fund. The restri¢l¢d funds are not considered to b¢ material and therefore th¢ aims and use are not dis¢los¢d separately. 1.8 Tuxulif) As a charity. it is exempt from UK corporation tax to the extent that its income is applied to its charitable objects. No liability arose in the year. 10 Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 1. 9 Legal.flalu.s olihe charity The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. I. 10 Goip7g concern The accounts have been prepared under the going concern basis as the trustees are of the opinion that the charity's torthcoming events. Ivill generate levels of funds which are comparable to that achieiwed in the year under review. The funds so generated, which will tnore than cover minimal operational cost& will cnablc the charity to tncet its obligations as thcy fall due. l. 11 Financial inslrumenls The compan), has elected to applv the provisions of Section I I 'Basic Financial Instruments, and Scction 12 '0thcr Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instrum¢nts arc rccognis¢d in th¢ company's statcmcnt of fiiiaiicial position when th¢ company becomes party to the contractual provisions of the insttument. Financial assets and liabilities are offsel with the nel amounts presented in the financial statements, hell there is a l¢gall>' enforccable right to set off thc r¢cognised amounts and there is an intention to settle on a net basis or to realis¢ the asset aiid sei¢l¢ th¢ liabilily siinultsneously. Basic financial assets Basi¢ finan¢ial assets, whi¢h in¢lud¢ debti)rs and ¢ash and bank balances, are initially measured al transaction price including transaction costs and are subsequently carried at amoriised cost using the effective int¢r¢st method unl¢sq th¢ arrangemeni ¢onstitut¢s a financing transa¢tion, wh¢r¢ th¢ transaction is measured at Iihe present value of the futtire receipts discounted at a market rate of interest. Financial assets claqsified as receivable within one vear are not amortised. Impxirment of finan¢i#l asset$ Financial assets. other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. Financial assets are impaired where there is objective eiwidence that, as a result of one or more events that occurred after the initial recognition of the tinancial asset, the estimated tuture cash flows have been affected. If an asset is impaired. the itnpairment10sS IS the difference bettN'een the carrying amount and the present value of the estimated cash flows discounted at the asset's original etyective interest rate. The itnpairnient loss is recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impaitinent was rcco¥iiiscd, thc impairnicnt is r¢v¢rscd. The r¢vcrsal is Such that thc cutTCllt carryin¥ amount docs not excccd .hat the carryin¥ a]nount would hai'e been. had the impairment not previously been recognised. Th¢ itnpaitin¢nt r¢vcrsal is rcLo¥lliscd in profit or loss. Derecognition of financial assets Financial asscts arc dereLogniscd only when the contractual rights to the cash flows from the asset expire or are seitled, or when rh¢ coiiipany transfers th¢ fiiiaii¢i&l asset and substrdnliallv all the risks and reardS of owiiership to aii(Ither entity, or if soine signifivaiit risks and reivards of ownership are r¢¢ain¢d bul ¢ontr()I i)f the ass¢1 has Iransferred lo another party thai is able to sell the asset in ils ¢n(ir¢ty to an unrelated third parti,. Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Aecounting policies (continued) Cla$$ification tsf finaneixl liabilitie.4 Financial liabilities and equitjw instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic finaiicial liabilities. including crcditors, baiik loans. loaiis from fellow group coinpanie5 aiid preference shares that are classified as debt. are initially recognised at transaction price unless the arrangeinent coiistitute5 a financing transaction, where the debt ill5trument is measured at the present valu¢ of th¢ futurc r¢c¢ipts disLountcd at a markct rat¢ of intcrcst. Financial liabiliti¢s classified as payable withiii one ycar arc not nort]s¢d. tkbt instrunicnts arc subsCqU¢lltly carried at amortised cost, usin¥ the ¢ffcctiv¢ intcrcst rate mcthod. Trade creditors are obligations lo pay for goods or servi¢es that have b¢¢n a¢quired in th¢ ordinary course of business froiii suppliers. Amounts payable are classified as ciirrent liabilities if payment is due within one vear or less. If not, they ar¢ presented as non-current liabilities. Trade ¢r¢ditors are re¢ognised initially at transacrion pri¢e and subsequently measiired al amortis¢d cost using the eff¢¢tive interest method. Dereeognition of finaneial liiibilities Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled. 2. Donations Unrestrieted Restricted Funds Funds Total Funds 2025 Total Funds 2024 Donations and collection Membership fees Gift Aid refund 224,644 3.700 2,950 224,644 3.700 2,950 196.464 3.750 18.572 231?94 231.294 218.786 3. Other trading actii'ities 2025 2024 Hall hire income i 0,000 11,778 12 Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 4. Expenditure on charitable activities Unrestrieted Restricted Funds Funds Total Funds 2025 Total Funds 2024 Direct costs Staff costs (including NIC) Advertising and promotion Establishii)ent costs Repairs and tnaintenance Othcr offic¢ costs Finance Costs Depr¢Liation 56,462 4.620 87.305 21.835 569 56,462 4,6?0 87,305 21,835 569 3,851 4,964 56.083 4,820 80.210 46.201 571 4,000 3,053 4,964 Total costs 179,606 179,606 194,938 5. Other costs 2025 2024 Legal and professional Independent examination & accountancy fees 1,390 8,701 1,183 7,621 10,091 8,804 Tangible fixed assets Freehold land and buildings Fixtures rittings & equipment Total Cost At l January 2025 Additions 3,833,680 75,765 7,643 3,909.445 7,643 At 31 December 2025 3,83J,680 83,408 3,917,088 Depreciation At l January 209- Charge for tlie year 62,396 4,965 62,396 4,965 Ai 31 D¢¢ember 2025 67.361 67,361 Net Book Viilue At 31 December 2025 3,833,680 16,047 3,849,727 At 31 December 2024 3.833,680 13,369 3,847,049 13 Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 7. Debtors 2025 2024 Prepayments Membership fees 13,832 13,742 3.750 13,832 17.492 8. Creditors: amount5 falling due withill one year 2025 2024 Sundry loalls Trade and other cr¢diiors Accruals 204,320 10,212 6,320 233,820 13,438 6,020 220,852 253,278 Sundry loans are inleresl-fre¢ loans made to lh¢ Masjid. Statement of funds Atl January Ineoming 2025 Rcsollrces At31 Resources December Expended 2025 Unrcstriclcd rei'enue funds General funds 1.016,041 241,294 189,697 1,067.638 Restricted revenue funds 3,116 3,116 Permanent endowment funds Endowment funds 3.000,000 3.000,000 4,019,157 241,294 189,697 4,070,754 14 Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 10. Analysis of net assets by funds Pernianent endowment Restricted Unrestricted runds funds funds Total funds 2025 Total runds 2024 Fixed assets Currcnt assct5 Creditors due within l year 3,000,000 849,727 418.763 {220,852) 3.849,7?7 3,847.049 441.879 425,386 (220,8521 (253.278) 3,116 3,000,000 3,116 1,067,638 4,070.754 4,019,157 I l. Staff costs 2025 2024 Wages and salari¢s 56,462 56,083 No ¢mploye¢ earned more than £60,000 during th¢ period. Th¢ average weekly numb¢r of ¢mploy¢¢s during the p¢riod, as ¢al¢ulal¢d on a full time equival¢nl basis, was as follows.. Number of employees 2025 Number of employees 2024 Administration 12. Transactions with trustees No trustee or any person connected M'ith a trustee ha5 received or is due to receive any remuneration or expenses for the year directly or indirectly from the charity's funds. 13. Capital commitments There were no capital commitments as at 31 D¢cctnbcr 2025. 15 Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC
THE BRICK LANE JAMME MASJtD TRUST (LONDON) LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECF.MBF.R 2025 14. Comparative Statement of Financial Activities Permanent endowment funds Total Total restrieted unrestrieted funds funds Total funds Income and endowments from: Donations Other trading activities 218,786 11,778 218,786 11,778 Total 230,564 230,564 Expenditure on: Charitable activities Others 194,938 8,804 194,938 8,804 Totsl 203,742 203,742 Lyet movement in funds 26.822 26,822 Reeonciliation of funds Total funds brought forward 3,000,000 3,116 989.219 3.992.335 Total funds carried forward 3,000.000 3.116 1.016.041 4,019,157 16 Rsign Envebpe ID. ENV02478747-7307-DBCD-2172-FECD 0910412026 14.24 PM UTC