2021-04-30-accounts

COMPANY NUMBER. 06223306 CHARITY NUMBER. 1122974 BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 April 2021 illiii 'A42CIBHE* 0810312022 COMPANIES HOUSE A12

181

AVANT & CO. ACCOUNTANTS & BUSINESS CONSULTANTS

BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE REPORTS AND FINANCIAL STATEMENTS for the year ended 30 April 2021 CONTENTS Page Trustee's rep(￿1 Accountsnis. rep(xt Sialemenl of Financial p£ts'v￿es Income and EXpe￿ilure acccMJnt Balance sf*et Notes lo the accow)Is 9 12 Oetailed Sl8lemenl of Financial A£ti¥￿"eS 13

BRIGHTON MosauE AND MUSLIM COMMUNITY CENTRE REPORT OF THE TRUSTEES for the year ended 30 April 2021 Introduction The Trustees presenl their annual rem ènd acccxjnis f￿ the Y￿ erKJed 30 Awl 2021. The Board of Truslees a satisfied with Ihe perf0mla￿e ol Ihe charily duiing the year aTrJ the rK)siIK)n a130 April 2027 and congder thal the harity is in a strong position to ￿ntin￿ its actNitses dLtrin9 the coming yèar and th the ¢haritls assets are adequate to fulfil its otrAigations. Name. regISte￿d office and constitution of the charity The full name ol ￿e charity is ￿igh1On Mosque and Wslim Communty Centre. Dale of Incorporation 23 W"12(X)7 The legal RegistralK)n Numw 06223306 The registered office is 150 Dfve Road. Bn'ghlon. EnglaThl. 8N15PA Charity Registration Number 1122974 The members of Ihe Board of Trustees of the Charity duriry the year ended 30 )ril 2021 were: Ahmed Saadi Mohamed Khalil El-BaM)uk Karim Aboutayab Asim Tekrili spK)nsibililies of directo￿$ under the clynpan￿ Ads and of itust*s urKJer the Charities Act. The di￿10rS a members of the company. Bankers HSBC Bank PIC 153 North Street Brighton BN11RE Reporting Accountants Avant & Co Accounlanls & eusiness Consu￿an1$ 11 la Burnl Oak Broadway l Ettgvrdre London l United King(kn HA8 SEN

BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE REPORT OF THE TRUSTEES for the year ended 30 April 2021 Objectives of the Charity Tho Chariv￿ obieclo. a d¢fin¢d in th¢ IA¢morondum of Aswaal￿n Jre: 1. To promrte and p￿s￿ve Islam￿ Wdy of life folkymro guKJdine5 according to the Quran & Sunnah. 2. To serve the mU￿1m community in QrKJhlon & Flove ty woviding PYOFer facilities for ihe congiegalional prayers. 3. To ￿0VIde an educati￿ program including reading and underslan¢YiThJ (i awan and Hadith. The strategies we use as focus of our *Y)rk are". Nalure of the Governing Document and constituiion of the charity: The charity is constiluled as a company limited by guWar1￿ is therefore by a Mwnorandum ano Articles ol Asxtialion. The direcl<Ks of the c¢JMpany are also Iruslees of the charity. Eligibility for membership of Ihe charity and membership d the board of tnjstees is govemed by the MemofaThlum kb'cles of Asslxiab'on. There are no restrictions in the governin9 dcKumenl ￿ the owatKin of the charily ￿ on its ￿Vestme￿I powws. oiher Ihan those imposed by general charity law. FinarKial Review Policies on reserves 11 is Ihe poI￿Y of BRIGHTON W)SQUE AND MUSLIM COMMUNITY CENTRE that there are feserves lo cover at leasl 3 months expendilure ol Ihe chartty. Financial Position The Statement of Financial Acliwties shLWI net ¢JJigoing resC￿ceS for year ￿ a re¥￿ue nalure of £10.352 end the performance by the charily during the year is c￿s￿j￿eO lo have teen salisfaclw. Fundraising Activities The Board ol Twslees has eS[a￿l$he0 a Funding Slrategy Committee develop and monitor Ihe progress ol their fundraising strale<Jy. 11 is the aim of BRIGHTON MOSQUE AND MUSLIM COhAMUNITY CENTRE lo m&i ils funding needs Ihrwgh several fundir4J tM)Jies. Our Finance Commlllee ths hard lo maintain the furKJing stream ttryough don81ions and funding from irusl funds, government t¥)Oies. membecs. local businesses cKganizatK)ns and the genw81 publ￿.

BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE REPORT OF THE TRUSTEES for the year ended 30 April 2021 ststement of Directors. and Truslees. Responsibiliiies: Charily Law and the Comp8nies Acls rwjuire IIE to Eyepa￿ firor(ral &alements for exh financial ye8r give 8 Irue ano fair v￿W of stale of affairs of the charity as al er¥1 cl the fir￿￿&91 and of the surplus ￿ deficit of charity. In sxepaiing those fina￿￿11 staiements ir* Boatd s required to".

Selecl suitable 8ccounlirKJ pdicies apply thdyn ccY6istentty Makeju¢Jgemenis and estimates Ihat are reasonable wdenl.. aThJ epare thè finartial staiements ffi U c(Kwn bass unless * is irKopworffiale to ￿eSume thai Ihe ¢hory continue in bJynes5. Slate wheiher applicable accounting standwds and statements of rec￿mme￿jaj [￿actiCe have teen follcrAed. subjed to any material departwes disck)sed aJK1 eXplaIr￿ in U)e finaro staiwnwNs," The trusiees are also resronsible mainlair%NJ acC￿JnI1rQ fercrfds 4vhich disclose Trmlh reasonab￿ accuracy al any time the financial KKJg1ion of the charty and which a￿ sutficiert to eX￿aIn the chanlls transactions and enable Ihem io ensu￿ that It finarKial siaiernents c(wnp ith Ihe Companies Aci 2tK)6. Thèy are also responsible for safeguaroing Ihe asseis of the charity aThJ h￿e lakiNJ reasciable steps K¥evenbon arKI deiection of fraud and other Ifregulanties. The trttsiees we also ￿￿)sitAe r(* the cmients ot the trusw. re(KxL res[mS￿l￿1ty of ihe audii(Kslexternal eXarnIn￿5 in relalun lo the trustee5' re￿1 is limited io examiniry the rewmt and ens￿ng Ihal. (M) face ol the rep￿. ihere are no 1ncornqster￿IeS the figLwes disclosed In the finwcial stalements. The trustees a159 respK)nsiUe f(x maintainirrfJ prokw accounlir¥J re£crds which Llisclose with reaSona￿e accuracy al any lime the finan¢ial pogtion ￿ the Charily an(J wlN¢h are sutr¢iwM to Sh(w and explain charitls Iransacbons and enable them lo ensLre thal the fina￿181 séalements ci%mpty thilh the Cornpanies Aci 2￿6. T1￿Y are also responsitle for safeguarding ihe asseis of ihe charily and he￿e f(K lakiNJ reasonable steps the and detecbon of frauo ano olltr Irregulariiies. Method of prepwalion of accounts: The trustees. In Iheir capacr(y as diredus. stale thai acccKJnts have been ￿epar￿j in accudance wih Ihe provigons relatiffj ￿ small ctstnpanies wihin Part 15 of the C(Mnpanies kt 21￿. Ahmed Saadl Company direciorrrmstee Dale..

BRIGHTON MOSQUE AND MiISLIM COMMUNITY CENTRE REPORT OF THE TRUSTEES for the year ended 30 April 2021 Independent eThninerfs report to the tntstees of BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE We report ￿ the charrty tru51ee5 examinat￿ 0fts￿ xcwnts of BRIGHTON WSQUE AND MUSLIM COMMUNITY CENTRE Icf the year er%Yed ￿) A￿1 2￿21. Responsibilities and basis of rewt As the charily truslees of t1￿ companyjou are res[￿n￿l￿ wepwation ofihe accrAJnts in &cordance the requirernenis of Ihe Charils Act 2011 I'ihe Ad). We report in re5m of wr examinalun of the corn￿3￿5 acc¢xrfs wrte(l (Krt undwsectK>n 145 orthe Acl and in cèryng out our exarninaijon we have follok%ed all applicable Direcb"ons gNen ty Charily CommissKhi sectson 14515llbl of Ihe Act. Independent examinerfs sLernent We have corrpleted (￿[ exèminaixjn. We c(￿rir￿n thai Maleri￿ nialters have ccme lo oJr attenth)n in conrecb"M ￿th tr examinati(Nl gwing us Cause to tlieve thai in aw mattsial 1. Accourting fecoros we r¥)1 kepi in resped of the Cfympanyas rEwreO by sectk)n 130 Of￿ Acl." c 2. The accounls do nol accord ilh Ihose rec￿d5".£￿ 3. The accounls do not compty wth ap￿rable requyements corKemiry t1￿ f￿rn and conleat of accounts sel out in ihe Charities (Accovnls and Repyisl Regulati￿5 2Q)8 clhwthan any requirernenl thal IIE accwnts give a true and fail vtw which is a mattu cc￿s¥Jera￿ as part of an examinaiN￿. Having saisfied ourselves that the Ch￿ty Is n(A subjeci10 a￿Irt Ur11￿ company law and is eloible for ir￿epen0Wt exarnination. l is our reswnsitx'lily 10 confim) Ihai thwe we no Ollw matws to wh￿h aiienb.on be drawn to erna￿e a kyoper understandiro of ihe accwnls lo te reache(l. Fahima Hasherny Avanl & Co Accounlants & Busine 111a Burni Oak Broa Edgware HA8 SEN IA VAN 0208 95 Co. infotr#vnta¢COUlllan15.eo.14k Y.èvanla¢counranrs.co.u 11 la Burt)t Oak 8t03dviay. EdgviarÈ. London HA8 SE14 Oate..

BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 April 2021 2021 Totsl Fund5 2020 Total Funds Unrestricied Funds Incomiffj resources Incorning resouce5 from generaled funds tk)n8lions and legacies 42.872 42.872 55.136 Total incoming resources 42.872 42.872 55.136 Resources expended Cost of genwaling funds 32.520 32,520 44.026 Total ￿$(M￿CeS expe 32.520 32,520 44,026 Nei incom•ng resources before transfer between funds 10.352 10.352 11.110 Gross transfer beiven funds Nel movement in funds 10.352 10.352 11.110 Total funds at 1 May 2020 282.586 282.586 271.476 Total funds at 30 April 21r21 292,938 292.938 282.586 The net movemEy)l in funds referred lo at)ve is the net incomiro resources as defined in the Slalernenl of Recommended Practice lor Accounling aThJ Rer¥)ting issued by Charity CornmissK)n for England & Wales and is recO￿lled lo ioial fuThJs as in the BaL4nce Sh￿l on page 8 as requirecl by Ihe saicl 5talement. l acliwlies derive frcxn ccmminuiro owatx)r6.

BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTivinES for the year ended 30 2021 Statement ol Total Re¢ognised Gains ornl Losses 2021 Excess ofincome ovw eXper￿rtUre Wtwe re¥￿1￿ ￿8$setS 10.352 Swplu5 kEr ￿C01T￿ and E¥wdilwe accr￿ Grant for Ihe acquisit￿n ol fixe(J 85set5 10.352 11.110 Pl8t Mowrn￿t in fwKls before taxation 10,352 Mo¥ennts in werwJe and funds forthE￿ar ended NJ p￿11 W21 Total funds 2020 luThJs funts 2021 Revenue aCcum￿aled fwMIs Opening reverwe xcwnulated (unts Recognise(J gaIr￿ and losses tr8nsfws 282.586 10.352 282.588 10.352 271.476 292.938 292.938 282.586 Translws Iioyfrcm Gw¥ai Unrestricted fuNIS C105ing revenue xcurwlated fwKts 292.938 292.938 282,586 Summaryolfunds Total fvNIs Total lunds 2020 furKts 2021 Rèvenue aCCLYnuiaed Gewal U￿&strICi￿Al fun(J 292.936 292,938 282.586 TO1￿ Fund5 292.938 292.938 282.586 The Staleft￿rt ofchanoes in ￿9x￿¢S l¢y fwj assds fwchwiy L6e o stKA￿ ffi nrAes lo ts ￿counts.

BRIGHTON MosauE AND MUSLIM COMMUNrtY CENTRE INCOME AND EXPENDITURE ACCOUNT for the year ended 30 April 2021 Notes Turnover 42.872 55.136 Gross surplus 42.872 55,136 Governance cosl 132.520} 144.0261 Operatlng surplus 10.352 11.110 Inlwesl receivab Surplus before taxation 10.352 11.110 Tax Reiained surplus after tax 10,352 11.110 l acliwkne5 dwive from conlinuing operabons.

BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE BALANCE SHEET As at 30 2021 Flxd assets Taroible fixed 185. 1&3.4fA) Cuwrentassels C85h al bank ar¥J in 114.348 I￿.691 ToLal currert 8sseL8 114.346 1W.691 Credrtors. Ar￿In1 fallirla ue wlhin 18.4961 11.5651 2Y2.938 282.586 F￿dS ofth8Charity Genw81 Unre4ricted revenueaccumuled fu￿$ 292.938 282.586 Total chority fund5 292.938 282.586 Tfse accounts have been ry￿ared in ￿C(￿a￿e￿h arai4et0cLwn￿r¥es suwt to small C(Mnpanies' regIr￿ ￿ set out in Part 15 cl ihe CompanEski 2( Forlhe finaroal sear endeLI 30Awl 2021 Cc￿panY￿￿5 to eXerrVm￿ frcm aLK1il urx1ef sth 477 CL¥npar4e5 Aci 20C6. no has been aeposieo sectKJn 476. Tr￿ dkecl<Ks ackrthledge Iheir respJrGiJililEs IC￿C￿p￿.r￿j rwwirEYw*$￿￿￿ Ctynp8niesAd YAh lo accounliry recorL15 Ihe preparaiK)n acc( Ahmed Saadl Cofflpany Ll1recl￿￿￿&%ee Oale..

8RIGHTON MOSQUE AND klUSLIM COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENT for Ihe year ended ￿ Pwil 2021 l. Accounting Polic￿$ Basis of preparing the finafKial statemwts al￿ assessment of wing concern The financial $￿teMentS Of￿ charrty. which is a oertfil en￿ urKser FRS 102. have In 8cconJarce Y4ith the Charrtjes SORP IFRS 1021 AccrAJnlir4 aryj Rernytiw by Ch8nties. Staiemwl of ReC￿)me￿Yed Prdctre applicab￿ lo chanljes yepar￿9 iheir accounts In accrxd8￿e wlh Ihe Fina￿181 Repytir#J StsThJard in the UK an(J RepjL￿K of Itebrwj IFRS 1021 leffeLtNe i Janu8y 20151.. FinarKial Rek¥ytit¥J slat¥￿ 102'The FIrkgr￿la1 RewrtiTrJ siandaro ap￿ab￿ in Ilk UK Repubhc of Irel￿. arK1 Ihe 2011. fin8rK¢l statemenls have tttn rry￿e￿ under Ihe hiwical cos[conv&i￿. The Iwsiees £￿￿￿erth& Ihwe rK¥rn￿ ariktytoctyinueasa goiro C￿Tr. IrKoming Res¢Jurce5 Incomiro resources are Kcounted for cffi a ￿c&¥able basiskn ihe CWYB ertit￿ lo al ihe I￿tr ar￿ the ar1￿1 can be guartifiecs v•th reason&4e xcurxy. The $pecifK OKIeSa￿ catewsrAwTh'. Voiurtsry ncorne is￿£￿ve0 bywayofgrarts. aThJ is IncJ￿￿) Mi full ￿ r￿¥8￿￿e. Grant& enlilmert ts nd Cerf￿On8l (x) ddweryofa wifK tylhe ch¥ty. are rwmsed when the chanty becomes ￿￿￿dItIonal￿ enlitW lo Ihegr¥i. Cknng1gY 5ervres arwj laoi11esa￿ irtlLKJed & 1heva1￿￿the cwvhwe can wartifd. The val￿ cl seNKes pro¥￿e(s try voluniws has been i￿luded In Iw accc¥Jrts. ￿lI¥j re50wce5 gr￿. rdaleLI to p&formance aryj specifK ￿l¥￿a￿e5. we acc(wJnteil as rwa5 1￿Cl￿1ty eam5 IIE righi io c(woeration by115 perfLWrnanCe. Grarts received in advance aNS specifi&1 tythe dor￿ as relalir4J io acc(NJtiw allwnalNety%%knth are wbiecl lo cm01t￿n5 which are still io LE mel, ar¥J a￿(￿￿511e corth ￿the chwtytykne il ts U￿81a1n iher Ihe c￿oI110n$ C￿ <￿711 De met. wedef￿r￿j ￿ an 8Crn5ats basis io the lovthich IW re￿Ie. Such deferrals are sN)vm Jn Ihe to the acccAJrts a￿j ￿rnS invol¥p(J we slw as credrtCY5 in awounts. Recognition of liabililies Liabilities are recognised on lhe￿Cnja￿ basis r(¥mol ￿C￿r￿r￿￿ Res¢)urces Expended The policy lor includiw iiemswTttwn KtThity rrfTeKxKceseyrwJed ¢5 onacuu bagsas a Ilabilily is I￿urred. ExpendiLure lid￿e$ wy VAT be futy recovwéxl. ptof Ihe expwdilwe to ￿lch il rele& G￿na￿e cosis irflude Ihose cosis a8￿Cla1ed meetirg ihe cth751QLlicMwl ￿ sIalul￿[eqUIre[ner￿s 14ihe haryaThJ ir￿ll￿ Ihe rertiling ￿nIa￿r5 fees arKI cost5 knkeil lo slralegr tnanagenwt crf ihe ch&iiy. The met￿5 8ThJ winciples luthe￿￿xal￿￿ c( Ine ofresoLKces set ￿ ats)veare:. tlireci co*s. CO￿relati￿4 lo a parkLrfaractitywe dyedty. Thesecosis are as . Staff cost is ba%d on s¢aff Ivne. + Premise$ costs is based on fl¢)or ow$ . a￿ based on ￿age.

BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENT for the year e￿Ied 30 April 2021 Fixed asseis and depreciation All iangiblè fixed assets. except freehold land and buldiNJs. are stated at tost ￿ dewÉch41ion. Iterns of le5S than £5CM) are not Ca￿taIlse￿ Deprecolion has ￿en 5yo¥KJed al the f(AkM"n9 faies in uder lo off the asseis Iless thwr eX￿ted resJu vakjel over ilw esimaied usaful eccmmic lives. orrre & IT eqvipnEnt 33% Èn ihe yew cl acquigiNM. Taxation The charity is exempl from tax CMI lis chwiable activrtes. Funds struclure policy The charily mainlains a general fund ¥thrh ret￿nIS fuTr15 we eXpe￿at￿e at dwelh)n of the discreiion of Ihe Iruslees in furthwatKe of the obJecls of the charity. &Jch funds may te held in trder 10 rinance both working capiial and ca￿tal Investment. Restrtte(S funds fove bw) ￿0vided to Ihe ¢hanty [(￿ particular purk¥)ses. and il is Ihe ￿lIcY ol the board of Irusiees to carefully ltr￿ rrwItt￿ the applicati￿ of tI￿se funds in accordance ￿th the restnction5 pl￿e￿ UF￿ ihem. There is no forrna5 ￿lIcY of transfw ￿et￿n fuThYs Lhe Jlctath)n cl funds to de&gnaled funds. Oth￿ than thai descnbed above. Anyoiher w)posed trènsfÉr beiwwi fut%ls con5idwwl ￿ the particuLqr circurnslawes. The company operates a defined coTrtriMtK)n [En$￿￿ Contnwions are ch8r9eil lo profit 8nO k)ss account as they becoffle payab in acc(￿lJa￿e ￿th the ￿￿eS of Ihe scherne. 2. Winding up or dissolution of the charity 11 upon winding up or dissdulion of the cl￿n[Y there remain anyasse15. aftw ihe Satisfaction of all debts and liabilAs. Ihe assets rewesenied ty Ihe e£curwlalE fund shall be io sorre oiher charita￿e t*)Yy ￿ bc¥Jies charitsNe todies having simllar cOJ"ecis io ihe cf4wity. 10

BRIGHTON MOSQUE AND MUSLIM COMMUNifi CENTRE NOTES TO THE FINANCIAL STATEMENT for the year ended 30 April 2021 3. Slaff costs 2020 Gross Salars 13.981 13.981 17.731 17.731 4. Creditors: an￿1n15 falllng due wtilmn one 121 2020 Social security Credit￿S. 2.345 2.345 1.179 1.5e5 S. Particulars of INli¥idual fwds atxl wlysis of assests and liabilities rewesentiry furnls 30 Aprtl 2021 Totsl funds TètYJibie fixed ass$ Cufrent assets Curreni Iiabilrties 185.(￿6 114348 16 4961 292.938 185.086 114,348 16,4961 292,938 At 1 May 2020 Tangible fixe£S assets Current assets Current lia￿li(￿S 183.4FKI 1(K).691 1.5651 282.586 183,460 100,691 11.565 282,586

BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENT for the year ended ￿ April 2021 6. Tangib￿ fixed assets tc• Fixlures fittinqs Totals Cost or valuation Al l 2020 A(Idilion5 D15posa15 AI 30 Aprl 2021 181.834 22.096 203,730 181.634 24,584 203,730 Deweclation Al 1 2020 Pro¥iLleé Ouring V On disposals At 30 Aprl 2021 20,270 862 20.270 21.132 21.132 Nel book value Al ￿ Awl 2021 181.634 3.452 185.086 Ai I klay 2020 181.634 J83.4PA) 7. Shwe capitsl The chanly Is IncorwFate<l under the CL¥DpanEs Act atyj 6 iinited Dy guwantse. e&h nwitrT having U￿ertaken lo conlribule such arn(NJnls n(rt exceediryJ as may te requyed evw of CLXTWY t￿ ￿u￿￿1 up whi15t he (Kshe Is sbll 8 member or v*thin 0￿ y ihereaftw. 12

BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE SCHEDULE TO THE STATEMENT OF FINANCIAL ACTIVITIES for the year ended 30 Awil 2021 Unrestricted Funds 2021 Tolal Funds 2021 Total Funds 2020 Resources Exp*Kled Costs of furtherance of obittti Wag Raies waler Insurance Loht and heat Telep￿ne inlernel Postage and stat￿nary Fleoairs and maintena Waste di¥osal Donat1￿5 Compulw Cosis (IT Sup￿1 aTrJ Mainlenancel Fixture art fitlings Securrty exper￿$ Sundry expenses 13.981 1.526 1.420 13,981 1.526 1.420 17.731 1,466 1,556 12.4741 577 801 9.713 1.203 468 1.203 3.205 1.040 1.421 6.732 1.289 4.419 1.896 320 1.421 2.488 1.620 160 1.620 160 31.320 31.320 44.026 Speclfic governance costs Rep￿rKj Acc¢xJntanis 1.2(KJ 1,2C() Total thJtgoings 32.520 32.520 44.026 13