REGISTERED COMPANY NUMBER.. 06223306 (England and Walès) REGISTERED CHARITY NUMBER.. 1122974 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENOED 30 OCTOBER 2024 FOR BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE Galloway5 Accounting Liniiled 15 Wesl Slreel Bri9hlon East Sussex BN1 2RL
BRIGHTON MOSQUE AND fvIUSLIM COMMUNITY CENTRE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2024 Page Rèport of the Trust998 Ind&pendent Examlnerfs Report Stalemgnt of Flnan¢lal A¢tlvllle$ Balan¢0 Sheet Nolo$ lo th9 FlnancSal Slatèmonts Delalled Statemènt of Flnan¢lal Actlvlllos 10
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 OCTOBER 2024 The Iruslees ¥tho are also directors of the charily for the purposes ol Ihe Companies Act 2006, present their feport wilh Ihe financial slalemenls of the charity for the year ended 30 October 2024. The IrLtslees have adopted Ihe provisions of Accounting and Reporting by Charities.. Slalemenl ol Recommended Pia¢lice applicable lo ¢harilies preparing their accounts in a¢cordance wlh Ihe Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 lelleclive l January 20191. The Iruslees present their annual report logether th the financial slalernenls ol Ihe charity for the year ended 30 October 2024. Thè Annual report serves Ihe purposes ol both a Iiuslees, report and a directors, feport under ¢ompany law. The Iruslees confirni that the Annual report and financi81 slalemenls ol Ihe chaiilable company comply wlh the current slalulory requiretnenls. Ihe requiremenls of the charitable ¢ompanls governing document and the provisions of the Slalemenl ol Recommended Praclice ISORPI applicable lo charities preparing Iheir accounts in accordance wlh the Financial Reporting Slandard applicable in the UK and Republic ol Ireland IFRS1021 lelleclive 1 January 20191. Since Ihe charily qualifies as small under Section 382 01 the Companies Acl 2006, the Strategic reporl required ol medium and large companies under the Companies Act 2006 ISlrale9ic Report and Directors, Report) Regulations 2013 has been omilled. OBJECTIVES AND ACTIVITIES Pollcles and obl&¢tlvg$ For promoling and pieserwng the Islamic way ol lile following guidelines according lo the Quran and sunnah. Specific alin5 shall be lo serve Ihe Miislim commLtnily in Brighton & Hove by providing proper facilities lor Ihe congregational piayeis., and an edvcalion program including reading and understaiiding ol Quran and Hadilh. In selling objeclives and planning for a¢liville$, the Iruslee8 has glven due consideration lo general guidance published by the Charity Cornmission relating lo public benelil, including the guidan¢e'Public benefit.. running a charity IPB21'. Strateglgs and actlvltlgs for achlevlng oblectlvos The main eclivily of Ihe charity in the year under review has been the operallon ol a mosque. The rLJni)ing ol Ihe charity was overseen by an interim manager. The previous board ol Iruslees resi9ncd on 18 August 2023 and a new board ol Iruslees was pul in place. During Ihis year Ihe interim manager resi9iied on 22 Oecernber 2023. During the year, Ihe charity accepled the Suppori Iroin 5 volunteers. all ol which were paid no contributions lor their asslslance. ACHIEVEMENT ANO PERFORMANCE Charllablo a¢llvlllo$ The charity has kept Ihe Mosque open throughout the period under revlew. Additionally, rental income w8s received In the year from floorspace above Ihe mosque. FINANCIAL REVIEW Flnanclal po$ltlon The chaiily had Incoine of E73,903 In Ihe year and expenditure of £114.330 resulting In a deficll of £40,427. Induded are exceptional cosls 01 £26,013 paid lo the inleri171 nianager. R9$0rves poIIcy 11 is the policy ol the charily Ihal there are resetves lo cover al least 3 nionths expeiidilure. On currei)I levels that would equale lo approxinialely £20,000. Total free reserves al Ilie year end are £369,935 so are in excess ol this minin)um level. Golng concorn After makiiig appropriale enquiries. the Iruslees have a reasonable expe¢lalion Ihal Ihe charily has adequale resources lo continue in operational existence for the foreseeable lulure. For Ihis reason. Ihey conliiiue lo adopt the golng concern basis in preparing the rinancial slalements. Fuilher delails regarding the adoption of the 90ing concein basis can be found in the accoiinlii)g policies. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng do¢umoiit The charity is ¢onlrolled by ils governing document. a deed of Iiusl. and ¢onslilules a lin)iled conipany, lin)iled by guarantee, as defined by the Companies Act 2006. Charlly conslllullon Brighlon Mosque and Muslim Communily Cenlre is registered as a chaiilable company Iimiled by guarantee and was set up by a Memorandum ol Association. R9¢rultment and appolntmeiit ol new trustee5 The mar)agement ol Ihe eharily was the responsibility ol the interim manager unlil 22 Oecember 2023. they have now been replaced by the Iruslees. The Iruslees are elected and co-opled under Ihe terms ol the Memoiai)dum of Associalion. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Company numbgr 06223306 IEngland ai)d Wales) Reglslgred Charlty number 1122974 Page 1
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 OCTOBER 2024 Reglstered offlce 150 Dyke Road 8righlon 8N15PA TrustOO$ H Akilli M Choudhury H Karim AMRoe A A Sayanl Indapendent Examlner Galloways Accounting Lirniled 15 Wesl Slreel Biighlon Easl Sussex BN12RL STATEMENT OF TRUSTEES. RESPONSIBILITIES The Iiuslees (who are 81$0 the (Sireclors ol Brighlon Mosque And Muslim Community Centre for the purposes ol company lawl are responsible for preparing the Report ol the Trustees and the fiiiancial $lalernenls In accordance with applicable law and United Klngdom Accounling Standards (United Kingdom Generally Accepted Accounlino Piacllce}, Company law requires the Iruslees lo prepare financial slalemenls lor each financial year whlch give a true and fair view ol the slate ol affairs ol the charitable company and ol the Incomlng resources and appli¢alion of resources, including the income and expendilure, of the charitable company lor Ihal period. In preparing those financial slaleinenls. the Iruslees are required lo select suitable accounting policles and Ihen apply them consislenlly., obsewe the melhods and principles iii the Charity SORP,. make judgemenls and eslirnales that are ieasonable and prudenl., prepare Ihe financial slalemenls on the going concern basis unless il is inappropriale lo pre8ume Ihal the charitable company will ¢ontinue in business. The Iruslees are responsible loi keeping proper accounting records vthich disclose wilh feasonable a¢cura¢y al any lime Ihe financial posilion ol the charitable company and lo enable them lo ensure Ihal Ihe financial slalernenls comply wlh the Companies Ael 2006. They are also fesponsible lor saleguaiding Ihe assels ol the charilable company and hence lor laklng ieasonable sleps lor the prevenlion and deleclion ol fraud and other irregularities. Approved by order ol Ihe board of Iruslees on 29 July 2025 and signed 01) ils behalf by.. Hasanul Karim H Karlm - Trustee Page 2
INOEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BRIGHTON MOSQUE AND MUSLIM COMMUNirY CENTRE Independent examlnor's report to the trustees of Brlghton Mosque And Musllm Communlty Centro I'thg CompanWI I report lo the charity Iruslees on niy exaniinalion of the accounts ol the Company for the year ended 30 October 2024. ResponslbllStlg$ and ba$Ss of rfrport As the charity's Iruslees ol the Company land also ils directors for Ihe purposes of company law> you are responsible for the preparation ol the a¢UnIS in accordance wlh the iequiremenls of the Corhpanies Act 20061'lhe 2006 Acl'l. Having satisfied tnysell Ihal the accounts ol the Cotnpany are not required lo be audiled under Part 16 01 Ihe 2006 A¢1 and are eligible lor Independenl examination, I reporf in respe¢l ol Iny examinalion ol your charily's a¢¢ounls as carried out linder Seclion 145 01 the Charities Act 2011 I'the 2011 Acl'l. In carrying out my examination I have followed the Diieclions given by Ihe Charity Commission under Section 145151 Ibl ol the 2011 Act, Indepgndtrnt &xamlngr'¥ statemant I have ¢onipleled niy examination. I confirm that no mallers have conie lo my allention in conneclion wlh the exaniinalion giving nie cause lo believe.. aecounling records were not kept in respect ol the Company as required by Section 386 01 the 2006 Acl,, or the accounts do nol accord with those iecords., or the 8ccoun15 do not cotnply with Ihe accounling fequiremenls of Section 396 01 the 2006 A¢1 olher than any rèquirement Ihal the auoiinls give a true and fair view which is not a ii)aller ¢onsidered as parl ol an indepeiidenl exaiiiinalion.. or the accounts have not been prepared in accoidance with the Inelhods and principles ol the Slalemenl ol Recommended Practice lor 8ccounling and reporting by charities (applicable lo Charities preparing their ac¢our)Is in a¢¢ordaii¢e vilh the Flnanclal Reporling Slandartj applicable in Ihe UK and Republic ol Ireland IFRS 10211, I have no concerns and have Come across i)0 other mallers In Connection wlh the examii)alion lo whlch allenllon should be dravm in this report in order lo enable a proper understanding ol the a¢¢gunls lo be reached. (D VL/ Colin Young BA FCA Galloways Accounling Liniited 15 Wesl Slreel Brighloii Easl Sussex BN12RL 29 July 2025 Page 3
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 OCTOBER 2024 2024 Unro$trlcted fund 2023 Total funds Noles INCOME AND ENDOWMENTS FROM Donations and legacies 33,683 23,729 Investment Income 40,220 20,453 Total 73,903 44,182 EXPENDITURE ON ChaTlt4ble a¢llvlll•s Charitable aclivilies 109,030 103,581 Othe 6,300 Total 114,330 103,581 NET INCOMEIIEXPENDITUREI 40,4271 159.3991 RECONCILIATION OF FUNDS Tolal funds bioughl forward 410,362 469,761 TOTAL FUNDS CARRIED FORWARD 369,935 410.362 The notes form part ol these financial slalernenls Page 4
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE BALANCE SHEET 30 OCTOBER 2024 2024 Unreslrl¢lèd fund 2023 Tolal funds Notes FIXED ASSETS Tangible assels 314,824 328.834 CURRENT ASSETS Debtors Cash al bank and in hand 21,009 37,602 7.960 78,667 58,611 86.627 CREDITORS Amounts lalling due wthin one year 13,SOOI 15,0991 NET CURRENT ASSETS 65,111 81,528 TOTAL ASSETS LESS CURRENT LIABILITIES 369.935 410.362 NET ASSETS 369,93S 410,362 FUNDS Unreslri¢led lunds 369.935 410,362 TOTAL FUNDS 369,935 410.362 The charitable company Is enlilled lo exeniplion Ironi audit under Section 477 01 the Conipanies Act 2006 lor the year ended 30 October 2024. The niembers have not required the company lo obtain an audit of Ils financial slalemenls for the year ended 30 October 2024 in a¢cordan¢e wilh Seclion 476 01 the Conipanies Act 2006. The Iruslees a¢knOedge Ihelr responsibilities for lal ensiirin9 Ihal the charilable compaiiy keeps accounting iectsrds Ihal comply th Sections 386 and 387 01 the Companies Act 2008 and preparing fiiiancial slalemenls whi¢h give a true and lair view ol the slate of aNairs of the charitable company as al the eiid ol each fiiiancial year aiid ol ils siirplus or deficit lor each financial year in accordaiice with the requiremeiils ol Sections 394 and 395 and which olherwse comply th the requlremeiils ol Ihe Companie8 Act 2006 relallng to financlal Slalements, so lar as applicable lo Ihe charilable conipaiiy. Ibl These financl81 slalemenls have been prepared in accordance the provislons applicable lo charilable ¢onipanie$ subject lo the sniall companies regiffle. The financial slalemenls were approved by the Board ol Truslees and aulhorised for Issue on 29 July 2025 and were signed on ils behalf by.. Hasanul Karim H Karim - Trustee The notes form part of these finaiicial slalefnenls Page 5
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2024 ACCOUNTING POLICIES B#$ls of proparlng thè flnanclal statomonts The finanual slalemenls ol Ihe charitable ¢ompany, %thich is a public benefil enlily under FRS 102, have been prepared in accordance Vwilh the Charilies SORP IFRS 1021 'A¢counling and Reporting by Charities.. Slalemenl ol Recommended Praclice applicable lo charilies prepariThJ their accounls in accofdance wilh the Fin8n¢ial Reporting StarKlard applicable in the UK and Republic of Iieland IFRS 1021 leffeclive 1 January 20191,. Financial Reporting Standard 102 'The Financial Reportin9 Standard applicable in Ihe UK and Republic ol Ireland, and Ihe Companies Act 2006. The financial 51alemenls have been prepared under the historical cost convention. Incomg All income is iecognised in the Slalemenl of Financial A¢tivilies once the charity has enlitlemenl lo the lunds, it is probable Ihal the income VAII be received and the arnounl can be measured reliably. Rental income is represented as the total renl demanded for Ihe rooms rented out above the Mosque. Volunlary Income is represented as donations received. Expgndlturg Liabilities are recognised as expenditure as soon as Ihere is a legal or conslruclive obligation commilling the charily lo Ihal expenditure, il is probable Ihal a Iransler ol economic benefits will be required Sn selllemenl and the amount ol the obligation can be measured ieliably. Expenditure 15 accounted lor on an a¢¢ruals basis and has been Classified under headings that aggregate all cost related lo the calegory. Where costs cannot be direelly allribuled lo particular headings Ihey have been allocaled lo aelivilies on 8 bosis consislenl with the use ol resour¢es. Tanglble flxgd assots Depreciation is provided at the following annual rates in order lo ¥wile off each asset over its esllmaled useful life, Freehold Properly 50 Years Slfalghl Line Impfovemenls lo Property 25 Years Slraighl Line Fixtures and Fillin98 3 Years Slraighl Line Compuler Equipment 3 Years Slraighl Llne Tanglble fixed assels are slated al cosl lor deenied costl or valuallon less ac¢urnulaled deprecialion and a¢¢urNulaled impalrrnenl losses. Cost Includes cosls directly allribulable lo making the asset capable of operaling as intended. Taxallon The ¢harily is exempl Irorn Cofporalion 18x on ils charitable aclivilies. Fund ac¢ountlng Unreslricled funds can be used In accordance ¥Mlh the charilable objectives 81 Ihe discretion ol the Iruslees. Reslficled funds ¢an only be used lor particular re$lricied purposes vAlhin the objects ol the charity. Reslriclions arise lthen specified by the donor 01 vthen funds are raised lor parllcular reslrlcled purposes. Further explanation of the nature and purpoge ol each lund is included in the notes lo the financial slalemenl9. INVESTMENT INCOME 2024 2023 Rents receivable 40,220 20,453 NET INCOMEIIEXPENDITUREI Nel incomellexpendilurel is staled aller charglngllcredilingl.. 2024 2023 Independenl Ex8n)inalion Fees Other Non-IE Servi¢es Depreciation - owied assets 2,375 1,800 14,837 3,250 1,620 15,070 Page 6 continued.
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS- conllnuod FOR THE YEAR ENDED 30 OCTOBER 2024 TRUSTEES. REMUNERATION AND BENEFITS There were no Iruslees. remuneration or other benefits for the year ended 30 O¢lober 2024 nor for the year ended 30 Oclober 2023. Trusteès. exp•n$è$ There were no Iruslees, expenses paid lor the year ended 30 October 2024 nor lor the year en(Jed 30 Oclober 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unreslricled lund INCOME AND ENDOWMENTS FROM Donalions and legacies 23,729 Inveslmenl income 20,453 Totjl 44,182 EXPENDITURE ON Charltable a¢llvllla$ Charitable aclivilies 103.581 NET INCOMEIIEXPENDITUREI 159,3991 RECONCILIATION OF FUNDS Total funds brought lonvard 469,761 TOTAL FUNOS CARRIED FORWARD 410.362 TANGIBLE FIXED ASSETS Improvements lo property Fixtures and Freehold properly Compuler equipnienl Totals COST Al 31 Oclober 2023 Addilioiis 303,978 191,040 27,384 827 600 522,902 827 AI 30 October 2024 303,978 191,040 28,211 soo 523,729 DEPRECIATION Al 31 October 2023 Charge for year 94,234 6,080 73,539 7,642 28,295 948 194,068 14,837 167 AI 30 October 2024 100,314 81,181 27,243 187 208,905 NET BOOK VALUE AI 30 Oclober 2024 203,664 109,859 968 333 314,824 Al 30 October 2023 209.744 117.501 1.089 500 328,834 Page 7 coiitinued...
BRIGHTON MOSQUE AND MUSLIM COMMUNirY CENTRE NOTES TO THE FINANCIAL STATEMENTS- ¢ontlnuèd FOR THE YEAR ENDED JO OCTOBER 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors Prepayments and accrued Sncome 20,650 359 7,960 21,009 7,960 CREDITORS.. AMOUNTS FALLING OUE WITHIN ONE YEAR 2024 2023 Other credilofs Accruals and deferred income soo 3,000 5,099 3,500 5,099 MOVEMENT IN FUNDS Nel movernenl in lunds Al 31.10.23 Al 30.10.24 Unrestrlcted lunds General fund 410,382 140,4271 369,93S TOTAL FUNDS 410,362 140,4271 369,935 Nel movemenl in funds, included in the above are as follows.. Incoming resources Resources expended Movemenl in funds Unrostrl¢lod funds General fund 73,903 1114,330) 140,4271 TOTAL FUNOS 73,903 1114,3301 140,4271 Comparatlv&s for movomènt In fund$ Nel movement In funds Al 31.10.22 Al 30.10.23 Unreslrlctod lund8 General fund 469,761 159,3991 410.362 TOTAL FUNDS 469,761 159.3991 410.362 Comparative nel movement in funds, included in the above are as lollows.. Incoming resources Resources expended Movement in funds Unrostrltlèd funds General fund 44,182 1103,5811 159,3991 TOTAL FUNDS 44.182 1103,5811 159,3991 Page 8 Gonlinued...
BRIGHTON MOSQUE AND MUSLIM COMMUNIT CENTRE NOTES TO THE FINANCIAL STATEMENTS- contlnugd FOR THE YEAR ENDED 30 OCTOBER 2024 MOVEMENT IN FUNDS- contlnued A cuirenl year 12 months and prior year 12 months combined posilion is as follows.. Nel movernenl in funds At 31.10.22 Al 30.10.24 Unrestrl¢tod funds General fund 469,781 199.8261 369,935 TOTAL FLINDS 469,761 199,8261 369,935 A current year 12 months and prior year 12 months combined nel movement in funds, included in the above are as follows.. Incoining resources Resources expei)ded Movement Unrèstrlcted fund$ Gei)eral lund 118,085 1217.9111 199.8261 TOTAL FUNDS 118.085 1217,9111 199.8261 RELATED PARTY DISCLOSURES For the year ei)ded 30th October 2024. a 1018101 £1,298 was paid lo Iruslee H Akilli. All of which relales lo reimbursements loi invoices paid 01) behalf ol Ihe charity. Page 9
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 OCTOBER 2024 2024 2023 INCOME AND ENDOWMENTS Donatlons and legaclès Donations 33,683 23,729 Investment Income Rents receivable 40,220 20,453 Total Incomlng resour¢•s 73.903 44.182 EXPENDITURE Charltablo actlvltl•s Wages Social securSly Rates and water Insurance Light and heal Telephone Sundiles Repairs and rnainlenance Waste disposal Ooiialions lo other charities Con)puler costs 33,769 1,202 1,778 1,412 9,620 558 203 6,683 8,060 76S 182 241 375 14,836 17,939 1,842 323 8,805 338 589 7.5S2 Fines and pei)alties Depreciation ol tangible fixed assets 15,070 78,684 52,458 Other Bad debt S,300 Support ¢08t$ Flnan¢o Bar)k charges 158 Govèrnancg costs Auditors, iemuneralion Audilois, ieinuneralion lor non audit work Legal and professional lees 2,375 1.800 26,013 3.250 1,620 46,253 30,188 51,123 Total resources expended 114,330 103.581 Net èxpendlturg 140,4271 159.3991 This page does not form part ol the slalulory financial slalements Page 10