2025-07-31-accounts - The Mid Sussex Islamic Centre

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Charity registration number: 1131150

THE MID SUSSEX ISLAMIC CENTRE TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Dynamix Consultancy Ltd

The Mid Sussex Islamic Centre Contents

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities	5
Statement of Financial Position	6
Notes to the Financial Statements	7—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities	11

The Mid Sussex Islamic Centre

Trustees' Report For The Year Ended 31 July 2025

The trustees present their report and the financial statements for the year ended 31 July 2025.

Objectives and Activities

Aims and Objectives

The objectives of the charity are set out in the trust deed. Our objectives are set to reflect our faith and community aims. We want our Mosque to be an accessible and welcoming venue where all Muslims, or those who wish to know more about our faith, can gather together to learn about their religion and worship. To this end we promote visits to the Mosque by local clubs and schools to explain the nature of our working of the Mosque.

Public Benefit

The charity provides buildings, facilities and open space for education, training and religious activities.

The promotion of equality and diversity for the public benefit amongst residents in mid sussex by promoting activities to foster understanding between people from diverse backrounds and from different faiths regilious and beliefs.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Financial Review

Financial Position

The charity regularly holds meetings to review its financial position, ongoing commitments and future plans.

Income is generated primarily through donations and friday school. Expenditure has been carefully managed to ensure the continued operation of the mosque and the delivery of its charitable objectives.

Reserves Policy

It is the policy of the charity to maintain unrestricted funds at a level sufficient to support its ongoing activities and to provide a degree of financial stability.

Reserves are retained to meet operational costs, maintain the mosque premises and ensure that it can continue without interruption

Going Concern

The trustees are satisfied with the financial position of the charity and its ability to continue as a going concern.

Structure, Governance and Management

Governing Document

The trustees are responsible for the overall governance and strategic direction of the charity. Trustees are appointed in accordance with the governing document and meet regularly to oversee the charity’s activities and financial performance.

The day-to-day operations of the charity are largely supported by volunteers.

Reference and Administrative Details

Trustees

Mr Mohammed Bashar Mr Tofojjul Hussain Mr Noorul Islam

Page 1

The Mid Sussex Islamic Centre Trustees' Report (continued) For The Year Ended 31 July 2025

Mr Shamsul Haque Mr Anwar Chowdhury

Charity Number

1131150

Independent Examiner

Hussein Bhaiji Dynamix Consultancy Ltd Numbers Associates Suite H, Hollies House, 230 High Street Potters Bar HERTS EN6 5BL

Page 2

The Mid Sussex Islamic Centre Trustees' Report (continued) For The Year Ended 31 July 2025

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Mohammed Bashar Trustee 30/05/2026

Mr Anwar Chowdhury Trustee

Page 3

The Mid Sussex Islamic Centre Independent Examiner's Report to the Trustees of The Mid Sussex Islamic Centre For The Year Ended 31 July 2025

I report to the trustees on my examination of the accounts of The Mid Sussex Islamic Centre (the Trust) for the year ended 31 July 2025.

Responsibilities and Basis of Report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 July 2025. Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with requirements of the Charities Act 2011 ('the 2011 Act').

The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is carried out.

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

I have completed my examination. I confirm that no matters have come to my attention in connection with examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

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.

This report is made solely to the Charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My examination has been undertaken so that I might state to the Charity’s trustees those matters I am required to state to them in an Independent Examiner’s Report and for no other purpose.

To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s trustees as a body for my examination work or for this report.

Hussein Bhaiji 30/05/2026 Numbers Associates Suite H, Hollies House, 230 High Street Potters Bar HERTS EN6 5BL

Page 4

The Mid Sussex Islamic Centre Statement of Financial Activities For The Year Ended 31 July 2025

Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 EXPENDITURE ON: Raising funds 5 NET INCOME/(EXPENDITURE) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 12	2025 Unrestricted funds £ 52,869	2024 Unrestricted funds £ 58,336
	(41,067)	(60,913)
	11,802	(2,577)
	11,802 390,072	(2,577) 392,649
	401,874	390,072

The notes on pages 7 to 10 form part of these financial statements.

Page 5

The Mid Sussex Islamic Centre Statement of Financial Position As At 31 July 2025

Notes FIXED ASSETS Tangible Assets 9 CURRENT ASSETS Debtors 10 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 11 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Unrestricted Funds TOTAL FUNDS 12 On behalf of the board Mr Mohammed Bashar Trustee Mr Anwar Chowdhury Trustee 30/05/2026	2025 Unrestricted funds £ 379,472	2024 Total funds £ 380,569
	379,472 10,592 14,333	380,569 7,183 3,843
	24,925 (2,523)	11,026 (1,523)
	22,402	9,503
	401,874	390,072
	401,874	390,072
	401,874	390,072
	401,874	390,072

The notes on pages 7 to 10 form part of these financial statements.

Page 6

The Mid Sussex Islamic Centre Notes to the Financial Statements For The Year Ended 31 July 2025

1. General Information

The Mid Sussex Islamic Centre is an unincorporated charity registered with the Charity Commission, registered charity number 1131150. The principal address is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011.

The charity is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

2.3. Resources Expended

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Held at cost
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts Gift aid	2025 Unrestricted funds £ 49,586 3,283	2024 Unrestricted funds £ 57,333 1,003
	52,869	58,336

Page 7

The Mid Sussex Islamic Centre Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

4. Net Income/(Expenditure)

The net income/(expenditure) is stated after charging/(crediting):

Activities undertaken directly £ 1,097	2025 £ 1,097	2024 £ 1,462
	Support costs (see note 6) £ 39,970	2025 Total £ 41,067
Activities undertaken directly £ 1,462	Support costs (see note 6) £ 59,451	2024 Total £ 60,913
		2025 Raising funds £ 26,222 7,187 5,241 1,320
		39,970
		2024 Raising funds £ 26,000 22,955 9,086 1,410
		59,451

Page 8

The Mid Sussex Islamic Centre Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

7. Staff Costs

Staff costs were as follows:

Wages and salaries

2025	2024
£	£
26,222	26,000

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

8. Average Number of Employees

Average number of employees during the year was: 1 (2024: )

9. Tangible Assets

Land & Property Freehold £ 376,182	Fixtures & Fittings £ 23,108	Computer Equipment £ 314	Total £ 399,604
376,182	23,108	314	399,604
- -	18,734 1,094	301 3	19,035 1,097
-	19,828	304	20,132
376,182	3,280	10	379,472
376,182	4,374	13	380,569
		2025 £ 10,592 2025 £ - (27) 1,230 1,320 2,523	2024 £ 7,183
			2024 £ 1 (27) 229 1,320
			1,523

Page 9

The Mid Sussex Islamic Centre Notes to the Financial Statements (continued) For The Year Ended 31 July 2025

12. Movement in Funds

2. Movement in Funds
Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds	As at 1 August 2024 £ 390,072	Income £ 52,869	Expenditure £ (41,067)	As at 31 July 2025 £ 401,874
	390,072	52,869	(41,067)	401,874
	As at 1 August 2023 £ 392,649	Income £ 58,336	Expenditure £ (60,913)	As at 31 July 2024 £ 390,072
	392,649	58,336	(60,913)	390,072

13. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

No trustee expenses have been incurred.

14. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

Page 10

The Mid Sussex Islamic Centre Detailed Statement of Financial Activities For The Year Ended 31 July 2025

INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Friday donations Gift aid EXPENDITURE ON: Raising funds Depreciation Wages and salaries Light and heat Water rates Repairs and maintenance Insurance Telecommunications Subscriptions Bank charges Charitable donations Sundry expenses Accountancy fees NET INCOME/(EXPENDITURE)	2025 Total funds £ 38,306 11,280 3,283	2024 Total funds £ 41,228 16,105 1,003
	52,869	58,336
	52,869 (1,097) (26,222) (5,797) (675) (715) (1,237) (72) - (1,032) (2,900) - (1,320)	58,336 (1,462) (26,000) (19,519) (1,489) (1,947) (1,251) (168) (490) (1,211) (5,790) (176) (1,410)
	(41,067)	(60,913)
	(41,067)	(60,913)
	11,802	(2,577)

Page 11