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