Charity registration number: 1136194
GRAVESHAM MUSLIMS CULTURAL AND EDUCATIONAL CENTRE TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
Gravesham Muslims Cultural and Educational Centre Contents
| Page | |
|---|---|
| Trustees' Report | 1—2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Statement of Financial Position | 5 |
| Notes to the Financial Statements | 6—9 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities | 10 |
Gravesham Muslims Cultural and Educational Centre Trustees' Report For The Year Ended 30 September 2025
The trustees present their report and the financial statements for the year ended 30 September 2025.
Objectives and Activities
Aims and Objectives
The organisation was established to provide Islamic cutural and religious education for both children and adults and to provide Bangladeshi language and cultural education.
Public Benefit
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.
Reference and Administrative Details
Trustees
Mr Abul Kalam - Trustee Mr Mohammed Korim - Trustee Mr Jahir Ali - Chair
Charity Number
1136194
Independent Examiner
ATN Partnership ATN Partnership Chartered Certified Accountants 142-143 Parrock Street Gravesend Kent DA12 1EY
Page 1
Gravesham Muslims Cultural and Educational Centre Trustees' Report (continued) For The Year Ended 30 September 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Jahir Ali Trustee 25/06/2026
Page 2
Gravesham Muslims Cultural and Educational Centre Independent Examiner's Report to the Trustees of Gravesham Muslims Cultural and Educational Centre For The Year Ended 30 September 2025
ATN Partnership 25/06/2026 Chartered Certified Accountants 142-143 Parrock Street Gravesend Kent DA12 1EY
Page 3
Gravesham Muslims Cultural and Educational Centre Statement of Financial Activities For The Year Ended 30 September 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 EXPENDITURE ON: Raising funds 5 NET (EXPENDITURE)/INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 13 |
2025 Unrestricted funds £ 55,538 |
2024 Unrestricted funds £ 63,357 |
|---|---|---|
| (63,295) | (58,228) | |
| (7,757) | 5,129 | |
| (7,757) 497,244 |
5,129 492,115 |
|
| 489,487 | 497,244 |
The notes on pages 6 to 9 form part of these financial statements.
Page 4
Gravesham Muslims Cultural and Educational Centre Statement of Financial Position As At 30 September 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 13 On behalf of the board Mr Jahir Ali Trustee 25/06/2026 |
2025 Unrestricted funds £ 384,755 |
2024 Total funds £ 389,123 |
|---|---|---|
| 384,755 16,000 89,620 |
389,123 16,008 92,574 |
|
| 105,620 (888) |
108,582 (461) |
|
| 104,732 | 108,121 | |
| 489,487 | 497,244 | |
| 489,487 | 497,244 | |
| 489,487 | 497,244 | |
| 489,487 | 497,244 | |
The notes on pages 6 to 9 form part of these financial statements.
Page 5
Gravesham Muslims Cultural and Educational Centre Notes to the Financial Statements For The Year Ended 30 September 2025
1. General Information
Gravesham Muslims Cultural and Educational Centre is an unincorporated charity registered with the Charity Commission, registered charity number 1136194. 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
2.3. Resources Expended
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 no depreciation Fixtures & Fittings 25% reducing balance Computer Equipment 3 years straight line
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
| . Income from Donations and Legacies |
||
|---|---|---|
| 2025 | 2024 | |
| Unrestricted | Unrestricted | |
| funds | funds | |
| £ | £ | |
| Donations and gifts | 55,538 | 63,357 |
4. Net Income/(Expenditure)
The net (expenditure)/income is stated after charging/(crediting):
| he net (expenditure)/income is stated after charging/(crediting): | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Depreciation of tangible fixed assets - owned | 5,480 | 2,304 |
Page 6
Gravesham Muslims Cultural and Educational Centre Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
5. Analysis of Expenditure
| Raising funds Raising funds 6. Support Costs Employee costs Premises expenses General administration Depreciation Employee costs Premises expenses General administration Depreciation 7. Staff Costs Staff costs were as follows: Wages and salaries Other pension costs |
Activities undertaken directly £ 1,649 |
Activities undertaken directly £ 1,649 |
Support costs (see note 6) £ 61,646 |
2025 Total £ 63,295 |
|---|---|---|---|---|
| Activities undertaken directly £ 1,918 |
Support costs (see note 6) £ 56,310 |
2024 Total £ 58,228 |
||
| 2025 £ 39,149 165 39,314 |
2025 Raising funds £ 39,314 11,959 4,893 5,480 |
|||
| 61,646 | ||||
| 2024 Raising funds £ 37,156 14,823 2,027 2,304 |
||||
| 56,310 | ||||
| 2024 £ 37,156 - |
||||
| 37,156 |
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
Page 7
Gravesham Muslims Cultural and Educational Centre Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
8. Average Number of Employees
Average number of employees during the year was: 3 (2024: 1)
9. Tangible Assets
| 9. Tangible Assets |
|||||
|---|---|---|---|---|---|
| Cost As at 1 October 2024 Additions As at 30 September 2025 Depreciation As at 1 October 2024 Provided during the period As at 30 September 2025 Net Book Value As at 30 September 2025 As at 1 October 2024 10. Debtors Due within one year Other debtors VAT 11. Creditors: Amounts Falling Due Within One Year Other taxes and social security VAT Accruals |
Land & Property Freehold £ 368,386 - |
Fixtures & Fittings £ 46,238 900 |
Computer Equipment £ - 212 |
Total £ 414,624 1,112 |
|
| 368,386 | 47,138 | 212 | 415,736 | ||
| - - |
25,501 5,409 |
- 71 |
25,501 5,480 |
||
| - | 30,910 | 71 | 30,981 | ||
| 368,386 | 16,228 | 141 | 384,755 | ||
| 368,386 | 20,737 | - | 389,123 | ||
| 2025 £ 16,000 - 16,000 2025 £ 417 51 420 888 |
2024 £ 16,000 8 |
||||
| 16,008 | |||||
| 2024 £ 221 - 240 |
|||||
| 461 |
12. Pension Commitments
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £165 (2024: £0).
At the statement of financial position date contributions of £NIL were due to the fund and are included in creditors.
Page 8
Gravesham Muslims Cultural and Educational Centre Notes to the Financial Statements (continued) For The Year Ended 30 September 2025
| 13. Movement in Funds Unrestricted funds General: General unrestricted fund Total funds Unrestricted funds General: General unrestricted fund Total funds |
As at 1 October 2024 £ 497,244 |
Income £ 55,538 |
Expenditure £ (63,295) |
As at 30 September 2025 £ 489,487 |
|---|---|---|---|---|
| 497,244 | 55,538 | (63,295) | 489,487 | |
| As at 1 October 2023 £ 492,115 |
Income £ 63,357 |
Expenditure £ (58,228) |
As at 30 September 2024 £ 497,244 |
|
| 492,115 | 63,357 | (58,228) | 497,244 |
14. Related Party Disclosures
There were no related party transactions in this reporting period.
Page 9
Gravesham Muslims Cultural and Educational Centre Detailed Statement of Financial Activities For The Year Ended 30 September 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations from individuals EXPENDITURE ON: Raising funds Charitable activities Late payment tax charges Wages and salaries Employers pensions - defined contributions scheme Rates Light and heat Water rates Repairs and maintenance Cleaning Premises insurance Printing, postage and stationery Telecommunications Accountancy fees Professional fees Bank charges Depreciation of fixtures and fittings Depreciation of computer equipment NET (EXPENDITURE)/INCOME |
2025 Total funds £ 55,538 |
2024 Total funds £ 63,357 |
|---|---|---|
| 55,538 | 63,357 | |
| 55,538 (952) (697) (39,149) (165) (1,752) (3,337) (2,778) (1,750) (1,080) (1,262) (31) (888) (690) (2,957) (327) (5,409) (71) |
63,357 (1,918) - (37,156) - (3,163) (6,464) - (4,022) (73) (1,101) (15) (952) (862) - (198) (2,304) - |
|
| (63,295) | (58,228) | |
| (63,295) | (58,228) | |
| (7,757) | 5,129 |
Page 10