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:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. 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):
|Depreciation of tangible fixed assets - owned
5.
**Analysis of Expenditure**
Raising funds
Raising funds
6.
**Support Costs**
Employee costs
Premises expenses
General administration
Governance costs
Employee costs
Premises expenses
General administration
Governance costs|**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**
|**Cost**
As at 1 August 2024
As at 31 July 2025
**Depreciation**
As at 1 August 2024
Provided during the period
As at 31 July 2025
**Net Book Value**
As at 31 July 2025
As at 1 August 2024
10.
**Debtors**
**Due within one year**
Other debtors
11.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
Taxation and social security
Accruals and deferred income|**Land &**
**Property**
**Freehold**
**£**
376,182|**Fixtures &**
**Fittings**
**£**
23,108|**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