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¢knO￿edge 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