REGISTERED COMPANY NUMBER.. 06223306 IEngland and Walosl REGISTERED CHARITY NUMBER.. 1122974 REPORT OF THE TRUSTEES AND UNAUOITEO FINANCIAL STATEMENTS FOR THE YEAR ENDED JO OCTOBER 2025 FOR BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE Galloways Accounliww Limiied 15 Wesl Street Bn9hton East Sussex BN12RL
BRIGTrrroN MOSQUE AND MUSLIM COMMUNITY CENTRE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2025 Pag• R•port of the Tru8t••8 1 tr* 2 Ind•p•ndont Examln•t• R•port statèmènt of Flnancl•l Actbvltl Balancg Sh1 Notei to th• Flnanclal St•tgmonts 0 10 10 O•tallod Sts¢gmgnt of Fln•nclal Ac¢1¥19¥ 11
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 OCTOBER 2026 The trustees who a also directors of Ihe chanty fv Ihe PuseS of the Compani8s Act 2006. present their report with the fi'nancial statements ol Ihe charity lor the year ended 30 Oclolxr 2025. The Intstees have adopted the provisions of Accounting and Reporting by Charrties Ststem8nt of Recommende(I practs applicable to charities preparing their accounts in accordance with the Financial Repo.n9 StaThYard applrable in the UK and Republic ol Ireland IFRS 1021 leffective 1 January 20191. The trust88s present their annual rw)rt logether wlh the financ4al stalomants of chanty for th8 31 Oetobar 2024 to 30 O¢lober 2025. The Annual report seNes the puseS of both a trustees, report and a directors, report undgr company law. The trustees confirm that the Annual r8port and finaneial slalemenls of the charitable company comply with the current statutory requirernent5, the requirements of the charitable company's governing (Socumenl and the provisions tsl Ihe Statement of Recommended Practi ISORPI applicable to charities preparing their accounts in 8ccordance with the FinanGi81 Reporting Standard applicable In the UK and Republic of Ireland IFRS1021 leffeclive 1 January 20191. Since the charity qualifi8s as small uThJ&r section 382 of Ihe Companies Act 20C6. the Stratégie report required ol medium large companies under Compan$ Acl 2006 (Strategic Report and Director5, R¢pgrt1 Regulations 2013 has been omiiled. OBJECTIVES AND ACTIVITIES Pollcl•8 and obl¢ctlvè For promoting and preseNng the Islamic way ol life follong guKlèlinos according lo the Ouran and Sunnah. Spoeific aims shall be lo serve the Muslim commurtily in Bn9hlon & Hove by provKling proper facilits'es lor the congregational prayers., and gn education prograrn tn¢luding readirrtJ and unde¥slaThding of Oufan aThJ Hadith. In setting obje¢¢ives and planning lor aclivilies. the Injslees has gi¥en dua ¢on$idoralign lo general guidanee publishèd by the Charity Commission relating lo public benefit. rfudin9 lh¢ guKlarKe'Pvbl befft running 8 charity IP821'. S¢rateglg8 and a¢tlvlt1¢8 for achl•vlng obl•ctlv•8 The In8in activity of the charily in Ihe year under rewew has Ihe LVf81ion ol a mosq. The charity was supported by volunt¢gfs durirg the year. No payments or remuneration were made to volunteers for thelr SONC•g. ACHIEVEMENTS AND PERFORMANCE Charltable a¢tlvitl?$ The chanly ha5 kept th8 Mojque open throvghout the year under lew. FINANCIAL REVIEW Flnanclal po$l¢lon The charity had Inc¢Jn6 01 É85.804 Idtsnaln¥ aTrJ renlsl tn the year and eypeiwarture of £94,(K12, resulliry in a deficit ol £8,198. Reserves pollcy It Is the policy ol tho eharity that therè reser¥e$ lo co¥er 81 least 3 months expenditu. On current levels th81 would quate to approximately £23.500. Total Iree reserves at Ihe year end a £362,(3 $0 are in excess ol this minimum level. Golng ¢on¢grn After making appropri819 enquir5. Ihe trustees have a reasonable ewiation that Ihe charity has adequate resources to continu8 in operational e$tenCe foi the foreseeable lulu. For this reason. they continue lo adopt the going concern basis in preparing the financial statements. Further detai15 regarding the adop*on ol the 9oing concern basis can be found in the accounting pdicies. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity Is eonliolled by rts governing documenl. a deed ol trusl, and conslrtutes a limited company. limited by guarantee, as defined by th8 CompanEs Acl 20(. Charity conslitution Brighton M05que and Muslim ComFnunity Centie is regislered as a charitable company limited by guarantee was sel up by a Memorandum olAssoaation. Rocruitment and appointment ol new trustees The trustees ale elecled and co-opted under the terms of the Memorandwn olAssociabon. Pa
BRIGHTON PIOSQUE AND MUSLIM COMMUNITY CEIffiIE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 OCTOBER 2025 REFERENCE AND ADMINISTRATIVE DETAILS Roglstèrèd Company numbèr 06223306 (England and Wa18$1 Reglstered Charlty numbor 1122974 Reglstefed offlce 150 Dyke Road Brighton BNI SPA Tru•tg98 M Choudhury H Karim AMR¢x A A Sayani Indèp•nd•nt Examln•f Ga11oways Accounting Limrted 15 Wèst Street Brighton East Sussex BN1 2RL Approved by order ol the board ol Iruslees on . and 54ned on its hall by". H Karim Trustee Page 2
INDEPENDENT EKAMINER'S REPORT TO YHE TRUSTEES OF BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE Independènt 8xamrnerfs report to ¢h¢ trusteè8 of Brlghton Mosqu• And Musllm Communlty Centre I'thè CompanVI I report lo the charity trustees on my •xaminabon ol lh8 accounts of the Company th8 year 8nded 30 Ociob8r 2025. Responslbllitle$ and basls of mport As the ¢harily'5 trustees of the Company land also ils dIlor$ for the PUSe$ of company lawl you Are rasponsible for the prepafation of the a¢)unIS in aCrdance wth the requirements ol the Compan$ Act 261'the 2006 Act'i. Having satisfied myself that the actounts of the CornpaThy afe not required to be audited vnder Part 16 of the 21X)6 Aet and a eligible lor independent èxarninalion, I report in r8SP8cI of my examinaiKJn of your tharitys 8¢counts as c8rried out under Section 145 of the Charities Act 2011 I'lhe 2011 Acl'l. In carryiThJ out my examination I have followed the Directions given by the Charily Commission under Sectson 145151 Ibl of the 2011 ACL Ind•pèndont •xamlnèrf8 Statement I have complele¢Y my examination. I confimi thal no mattè¥s havè com$ to rny attèntson in connèctitsn with the examination gmng m8 caust to accounting records were nol kept In SpeCt ol the Company as required by Sectson 386 01 the 2008 Act," or the accounts do not accord wth Ihos8 fecords." or the accounts do not c(Ynply wlh the accounting wuiremgnts of So¢tion 396 of tho 2006 Act Oth8r than any requirement that tha aceounts give a Irue and lair wgw whKh Is nol a matter considered a5 part of an independènt èxamination, or the accounts have not been prepared in acu¥dance wth the melhojs and prinaples of the Stalement ol Recommende(J Practice for accounting and ieporting by chanlies lapplicable to charilies preparing thèir accounts in accordance with lh8 Fbnancbal R¢wlin9 Slandard appliGabJg In thg UK and Republic of Ireland IFRS 10211. I have no concem5 and have ccrfne across no other malters in connectn wth th8 examination lo which attention should be drawn in this pOr1 in order to enab a prop8r undtrrslanding of the accL)unts to be reached. Colin Young BA FCA Galloway5 Accounting Linrted 1 S Wesl Street Brighton East Sussex BN12RL Dale..
BRIGHTON hlOSQUE AND MUSLIM COMMUNITY CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 OCTOBER 2025 2025 Unrg$trl¢t lund 2024 Total fund8 Not•8 INCOME AND ENDOWMENTS FROM Donations and legacies 40,424 33,683 Investment income 45,380 40,220 Total 85,804 73.903 EXPENDITURE ON Charltabl¢ actlvltl¢• Chaiilablè aclivitios 87,742 109.030 Other 6.260 5,300 Total 94,002 114.330 NET INCOMEIIEXPENDITUREI 18,1981 140,4271 RECONCILIATION OF FUNDS Tol81 lund5 brought forward 369,935 410,362 TOTAL FUNDS CARRIED FORWARD 361,737 369,935 The nole5 form part of th858 financial staternents
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE BALANCE SHEET 30 O¢T08ER 2025 2025 2024 Total fund$ Vnrastricted fund Note8 FIXED ASSETS Tarigibl8 assets 309,602 314,824 CURRENT ASSETS Debtors Cash al bank and in hand 26.311 3S,993 21,009 37,602 61.304 58,611 CREDITORS Amounts falling due wiihin ar 19,1891 13.5CKJI NET CURRENT ASSETS 62,136 55.111 TOTAL ASSETS LESS CURRENT LIABILITIES 361,737 389,935 NET ASSETS 361,737 369,935 FUNDS Unr•$trieted lund$ 361,737 369,935 TOTAL FUNDS 361,737 369.935 The charitable company is entit to 8x•mp"tsn lityn audil under Se¢bon 477 of the Compans Act 20( lor the year ended 30 October 2025. The members have nol required th8 company to obtain an 9J11 of its fin¥ndal sl8t8mants for th Or ended 30 October 2025 In accordanc• with So¢lion 476 01 Ihe C(ffipanKg3 Acl 21Th. Tho trustee$ acknedge their responsihlities lor ensuring that the charitable company keeps aecounbng re¢ord3 that compty with Se¢tign$ 386 and 387 of th* Compan$ Act 2006 and prepaiirvJ financial 5t81ameThls whi¢h 9i¥e 8 true and fair view ol the stale ol afiairs of Ihe Charitab company as ai thè end ol each finanrjal year and ol ils surplus or tjeficil for each financial year In accordan with the requirements ol Sections 394 and 395 and which othe758 comply th the reqrementS of thg Companies Act 2006 relating to financial statements, so far 8$ apF4icable lo the charitable company. Ibl These fin8nci815talernents have been prepared in accAYdance wlh the provisions applicable to Charitab companies subj8cI to the small ccMnpanie$ regime. The financial statements were approved by the Boatd of Twstees and auihorised lor issue and %%P sned on ils behalf by on H Karim - Trustee The notes loffli pari of tISe finanryal statements
BRIGHTON MOSQUE AND MUSUM COMMUNITY CENTRE NOTES TO THE FINANCiAL STATEMENTS FOR THE YEAR ENDED 30 OCTOBER 2025 ACCOUNTING POLICIES Basls ol preparlng the Ilnanclal statements The financial statements ol the charitable company. vknich is a public benefil enlity under FRS 102. havg boèn prepared in accordance with the Charibes SORP IFRS 1021 'A¢countirKJ and Reporting by charlis.. Statemènt ol Recommended Practice applical)1o lo chants.es preparing their accounls in accordan with the Finanri81 Reporting Standard applicable in thè UK and Republi¢ ol Ireland IFRS 1021 lelfective 1 January 20191,. Financial Rep(xtin9 Standard 102 The Financial Rwrting Standard applicable In the UK and Republic of Ireland, and the Companies Acl 2006. The financial slatements have prepared under thè historical cL)st conventKJn. In¢om¢ All Income is racognis•d in th? Slol¢mènl of Financial Actit MC6 the charity has ents'llement to the funds, il 1$ probable that irKome wll b8 re¢ei¥ed and the amounl ¢an bo mèasuréd feliabty. Rental incom8 Is fèpwntod as thè totsl rent ¢JemaThJed the rooms rented oul above the Mosque, Voluntary income is represented as donalion5 rewved. Expendlture Liabilities are r•cognis•d as èxp8ndibJr• as soon as Ihere is a 8¢ or constructive obligation committing tht charity to Ihat expendilure. it is probabl6 thai a transfer ol economic benèliis wll be required in selllement and the amount ol the oblwJalion can be measured reliabty. Expenditure Is accounted for on an accruals b8SIS and has been classified under headirHJs Ihal aggregale all cost related lo Ihe calegory. Wher8 Costs cannol be directly attributed to P8rticu18r headings ha¥0 been allocated to acliwb'8s on a basis conssstenl wlh the u¥¥ ol resourc8S. Tanglbl• lfjx•d 881•1$ Deprecialion 18 provmled al the Ic4bwThJ annu•l in ord¢r to writ¢ oll èach a$8fjt ovér ils èstimalad uselul Freèhold Prop¢rty lrnprovÈmenis to Proptrrty Fixture5 and Fillings Cornpuler Equipmenl - 50 Yèafs SlraKJht Lir . 25 Yèafs Slraight Li 3 Years Strai9ht Line . 3 Yeais StravJht Line Tangible fixed assets are $taled al ¢o$t lor darnl costl or valuation less acujmulated depreualion and accumulated impairmenl 105ses. Ctsst indudas costs dirèctly attnbutablo lo making thè asset capable ol operatin9 as intended. Taxatlon The charity is exempt fr¢)rn corpOran tax on ils tharrtabla acb"wtK*S. Fund accounllng unStrICted funds can bè used in accordanc6 V+ith the charitable objeclNes al the discretion ol the trustees. Reslricled funds can only be used for particular $In'¢led purposes wlhin the objects of thè tharity. Rèstrictions arise when speCifd by thè donor or funds are raised for particular restricted purposes. Furthar explanation of thg nalure and purpose of88th fund is indu¢Jad N) the notes to the financial statements. Page 6 continued...
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS - Contlnugd FOR THE YEAR ENDED 30 OCTOBER 2025 INVESTMENT INCOME 2025 2024 Rents le1vable 45,380 40,220 NET INCOMEIIEXPENDITUREI Nèt incomèllèxpenditurel i¥ slated after chafgintylcredrtiThJl.' 2026 2024 Indapondent ExamIna.0n Fees Olher Non-IE SeN¢es Depreciats'on- owned assets 1.600 1,760 14,608 2.375 1.800 14.837 TRU8TEES' REMUNERATION AND BENEFITS There were no trustt8$' r&munoration or other benehls lor the year ended 30 Octot*r 2025 nor lor th8 year ended 30 Oclobw 2024. Tru•tsos' •xpen• There were no trustees. expenses pa lor Ihe yèar 81)dod 30 Octobèr 2025 nor lor thè year 8ndad 30 October 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrg$trlctgd lund INCOME AND ENDOWMENTS FROM Oonalion5 and legacies 33,683 Inveslrnent Income 40,220 To¢al 73,903 EXPENDITURE ON Charltable ac¢lvltl•• Chaiilable 8clivilies 109,030 Other 5.300 Total 114.330 NET INCOMEIIEXPENDITUREI 140,4271 RECONCILIATION OF FUNDS Total funds brought foFward 410,362 TOTAL FUNDS CARRIED FORWARD 369,935 continued...
BRIGHTON MOSQUE ANO MUSUM COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS - continuod FOR THE YEAR ENDEO 30 OCTOBER 2025 TANGIBLE FIXED ASSETS Improvèm•Nts Flxture• and flttSng$ Fre8hold PrOrtY Computer equlpment property Totals COST Al 31 October 2024 Additions 303,978 191,040 8,693 28.211 693 500 623,729 9,386 AI 30 October 2025 303.978 199.733 soo 633,11S DEPRECIATION At 31 October 2024 Char9e for yeor 100,314 6,079 81,181 7,720 27.243 643 167 208,905 14,608 At 30 October 2025 106,393 88,901 27.886 333 223.513 NET BOOK VALUE At 30 October 2025 197.686 110.832 1,018 167 309,602 At 30 od0r 2024 203.664 109,859 333 314,824 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Other debtors Pr¢yym¢nts •nd 8¢¢rusd in¢om• 24.917 20,650 359 26.311 21.009 CREOITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2026 2024 Trade creditors Other creditors Aceruals 8nd ¢J¥lerr6d ineome 5,992 500 3.000 3.177 9,169 3.500 MOVEMENT IN FUNDS Net movement In fvnds At 31110124 At 30110126 Unrestrl¢t¢d funds General fvnd 369.935 18,1981 361,737 TOTAL FUNDS 369.935 18.1981 361,737 Page 8 Continued...
8RIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE NOTES TO THE FINANCIAL STATEMENTS . Contlnued FOR THE YEAR ENDED 30 OCTOBER 2025 MOVEMENT IN FUNDS - continued Nel movement in funds. induded in thè abov8 arè 85 folltrs." Ineomlng resourc•s Resourcès •xp¢ndèd Movèm¢nt In lur4d¥ Unrestrlcted fvnd$ General fund 85,804 194,0021 18,1981 TOTAL FUNDS 85,804 194,0021 18,1981 Comparatlve8 lor mov•m•nt In fund8 Not movgmgnl In fund$ At 31110123 A¢ 30110124 Unr•8trlct•d lund8 General fund 410.362 140.4271 369.935 TOTAL FUNDS 410,362 140.4271 369.935 Comparative net movement in lund$, Incl in thè 8bo¥a 8rn as fonows". Ineoffllng re80urco$ Rooure•i èxpend Movèmènt In fund* Unre$trl¢ted funds General fund 73.903 1114,3301 140.4271 TOTAL FUNDS 73.3 1114,3301 140.4271 A current year 12 months and prior y6ar 12 months CLN))bined poSitn is as follows.. Nèt movement In funds At 31110123 At 3011012S Unr•8trlct¢d fund8 General fund 410.362 148.625} 361.737 TOTAL FUNDS 410.362 148,625 361.737 continued...
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE NOTES TO THE FINANCiAL STATEMENTS - ¢ontlnu•d FOR THE YEAR ENDED 30 OCTOBER 2025 MOVEMENT IN FUNDS. contonued A current year 12 months and prior year 12 monlhs COM"ned net moN*ment in fuThJs. induded in the above are as follows". Incomlng reioure•a R•sourc•8 •xp8ndèd Movèmont In lund$ Unrestrlct¢d fund¥ Genefal fund 159,707 1208,3321 148,6251 TOTAL FUNDS 159,707 1208,3321 148,6251 10. RELATED PARTY DISCLOSURES For the year ended 30 October 2025. a lotal 01 £314 was paid to trusiee H Akill¢ 12024. 1,2081 . All ol which relates to r6imtMJrsemenis lor InvceS paKI on l)8hall ol th• chanty. Pa e10
BRIGHTON MOSQUE AND MUSLIM COMMUNITY CENTRE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 OCTOBER 2025 2025 2024 INCOME AND ENDOWMENTS Donatlon$ and 199acl¢$ Donations 40,424 33,683 Invèstment Incom• Rents receivablè 45,380 40,220 Total In¢omSng resourc 85.804 73,903 EXPENDITURE Charltable ¥etlvltle• Wa9es Social security Rates and water Insurance Light and h$¥1 Telephong Svndries Repaiis and maintenancè Waste disposal Donations lo oth¢r charitieB Computer costs Gifts Fines and p6n81ts•s Tiainin9 Temporary staffing Teaching Depreciation ol tangible fixèd a¥set$ 23,697 33,769 1,202 1,778 1,412 9,620 1,876 1,907 16,162 617 669 10.676 8.272 625 203 5,683 765 182 241 375 137 660 soo 2,650 14.609 14,836 83,819 78,684 Oth?r Bad debt 6,260 5,300 Support costs Flr7anco Bank chargès 873 158 Governance ¢08t$ Auditors. remuneration Auditors. remuneration for non audit wo Legsl and professional fees 1.500 1,760 2.375 1.800 26.013 3,260 30.188 Total resources expended 94,002 114.330 Net Èxpendlturts 18,1981 140.4271 Thtrs page does not lomi part ol the 5taiutory finanaal statements