## **BECA TRUSTEES REPORT FOR THE YEAR ENDING 30th September 2025**
The Organisation’s objectives continue to advance, in London, the education of children and Youth empowerment, promoting social welfare, cultural activities and provision of spiritual guidance.
Key activities and achievements within this period include:
Engaging with the wider community more effectively and reaching out to other community groups and organisations such as Peckham Citizens, Southwark Muslim Forum, and the Southwark interfaith.
Providing space and facilities for members of the community for meetings, weddings, funeral services naming ceremonies and cultural celebrations Organising and providing iftar for the community, throughout the period of Ramadan, thereby encouraging unity, fostering love, and helping brothers and sisters preserve their culture and identity.
Organising Eid festivals and celebrations for families and children successfully
with a record number of attendees who gave excellent feedback.
provided essential services to support the community
Supplementary school for children from 5 – 16 on evening and
weekends
Adult Classes -
Monthly meetings and lectures/seminars
Counselling
Bereavement support
Mediation
Hajj support service
Advice and Guidance
Work experience and volunteer training
Established links, networks and partnerships with local and national
communities and organisations
Current Achievement:
The charity has acquired a new property at 170 New Cross Road
Future plans
Extension of the Current Core Service.
Promote the BECA brand more widely through a new website.
Try new methods to achieve effective outreach across the community we
serve; and
(Longer-term) Explore extension of service to other communities and regions within the United Kingdom.
Charity Registration Number : 1140332
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
A CHARITABLE UN-INCORPORATED ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **CONTENTS**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
|Legal and Administrative Information|........................................................................................|1|
|---|---|---|
|Trustees' Report|........................................................................................|2|
|Statement of Financial Activities|........................................................................................|3|
|Balance Sheet|........................................................................................|4|
|Notes to the Financial Statements|........................................................................................|5 - 9|
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
**Trustees** Sajalieu Barrie Donald George Mamadou Alpha Sow Abdul Rahman Bah Mohamed Witt Bah **Charity Number** 1140332 **Registered Office** 170 New cross Road LONDON SE14 5AA **Chairman** Mohamed Witt Bah
Page 1 of 9
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **TRUSTEES' REPORT**
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees present their annual report and financial statements for the year ended 30 September 2025.
## **Trustee's report and financial statements**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of 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).
## **Trustees**
The trustees who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements[trusteewere:
## Abdul Rahman Bah
Sajalieu Barrie Donald George Mamadou Alpha Sow Mohamed Witt Bah
display_trustee]
## **Trustee's responsibilities statement**
The trustees, who are also the directors of Charity For Barakah Education And Cultural Association for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the trustees and signed on its behalf by:
------------------------------------------------------------------------
## **Sajalieu Barrie Trustee**
Date : **28 June 2026**
Page 2 of 9
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
|**Recommended categories by**
**activity**
**Notes**
**Income and endowments from:**
Donations and legacies
2
Investments
3
**Total**
**Expenditure on:**
Raising funds
4
Charitable activities
5
Other
7
**Total**
Net income
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted funds**
**£**
118,611.39
1.33
**118,612.72**
61,849.98
37,402.64
360.00
**99,612.62**
19,000.10
**19,000.10**
1,506,355.19
**1,525,355.29**|**Total Funds 2025**
**£**
118,611.39
1.33
**118,612.72**
61,849.98
37,402.64
360.00
**99,612.62**
19,000.10
**19,000.10**
1,506,355.19
**1,525,355.29**|**Total Funds 2024**
**£**
224,463.83
-|
|---|---|---|---|
||||**224,463.83**|
||||12,139.20
15,449.34
5,301.00|
||||**32,889.55**|
||||191,574.28|
||||**191,574.28**
1,314,780.91|
||||**1,506,355.19**|
Page 3 of 9
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **BALANCE SHEET**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
|**Recommended categories by**
**activity**
**Notes**
Fixed assets
Tangible assets
8
**Total fxed assets**
Current assets
Cash at bank and in hand
9
**Total current assets**
**Total net assets**
**Funds of the Charity**
Unrestricted funds
10
Restricted funds
10
Endowment funds
10
**Total funds**|**Unrestricted funds**
**£**
1,168,125.34
**1,168,125.34**
169,313.01
**169,313.01**
**1,337,438.35**
1,525,355.29
**1,525,355.29**|**Total Funds 2025**
**£**
1,168,125.34
**1,168,125.34**
169,313.01
**169,313.01**
**1,337,438.35**
1,525,355.29
-
-
**1,525,355.29**|**Total Funds 2024**
**£**
1,132,839.45
**1,132,839.45**
142,830.00
**142,830.00**|
|---|---|---|---|
||||**1,275,669.45**|
||||1,506,355.19
-
-|
||||**1,506,355.19**|
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 28 June 2026 and signed on its behalf by:
**Sajalieu Barrie Trustee**
Date : **28 June 2026**
Page 4 of 9
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS**
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
Charity for Barakah Education and Cultural Association is a Charitable Un-incorporated Association in Charity Commission for England and Wales. The registered office is 170, New cross Road, LONDON, SE14 5AA.
## **1. Accounting Policies**
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
## **1.1 Basis of preparation**
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
## **1.2 Going concern**
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
## **1.3 Tax reclaims on donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
## **1.4 Income from charitable activities**
Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.
## **1.5 Expenditure**
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.
Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.
Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.
All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.
Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
## **1.6 Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts.
Page 5 of 9
## **1.7 Fund accounting**
Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
## **1.8 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
There are no estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.
## **1.9 Tangible fixed assets**
Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
|**Name**|**Rate (%)**|**Year**|**Method**|
|---|---|---|---|
|Fixtures and Fitting|20|5||
|computer Equipment|20|5||
|Land and building||||
## **2. Income from Donations and Legacies**
|**Analysis**
**Unrestricted funds**
**£**
Donation and gifts
-
East Street
-
Friday donations
-
Friday Donations East Street
24,963.63
Friday Donations New Cross
51,092.41
General Donations East Street
40.00
Gift Aid
-
Hajj Donations
1,145.51
Membership subscriptions and
sponsorships which are in
substance donations
41,369.84
**Total**
**118,611.39**
**3. Income from Investments**
**Analysis**
Interest income
**Total**|**Total funds 2025**
**£**
-
-
-
24,963.63
51,092.41
40.00
-
1,145.51
41,369.84
**118,611.39**
**Unrestricted funds**
**£**
1.33
**1.33**|**Total funds 2024**
**£**
113,449.43
4,185.40
11,248.80
-
-
-
55,000.00
-
40,580.20|
|---|---|---|
|||**224,463.83**|
|||**Total funds 2025**
**£**
1.33|
|||**1.33**|
Page 6 of 9
|**4. Expenditure on Raising Funds**
**Analysis**
**Unrestricted funds**
**£**
Intellectual property licencing
costs
-
Rent collection, property repairs
and maintenance charges
46,710.00
**Total**
**46,710.00**
Support Costs
15,139.98
**61,849.98**
**5. Expenditure on Charitable Activities**
**Analysis**
**Unrestricted funds**
**£**
Charity running cost
8,200.00
Bank charges
2,311.65
Charity management & Funeral
-
Charity management &Naming
Ceremony
-
Charity management & Hajj
Expenses
8,751.00
**Total**
**19,262.65**
Support Costs
18,139.98
**37,402.64**
**6. Support Costs**
**Analysis**
**Support Costs**
Electricity & Gas
Telephone
Charity Management & Water rate NC
Charity Management & Business rate ES
**Governance Costs**
Accountants fees
**7. Other Expenditure**
**Analysis**
**Unrestricted funds**
**£**
Other Expenditure
360.00
Depreciation Charge for the Year -
Fixtures & Fittings
-
**Total**
**360.00**||**Total funds 2025**
**£**
-
46,710.00
**46,710.00**
15,139.98
**61,849.98**
**Total funds 2025**
**£**
8,200.00
2,311.65
-
-
8,751.00
**19,262.65**
18,139.98
**37,402.64**
**Total funds 2025**
**£**
8,392.29
2,487.38
52.80
19,347.50
3,000.00|
|---|---|---|
||||
||||
||||
||||
|||**Total funds 2025**
**£**
360.00
-
**360.00**|
||||
||||
Page 7 of 9
|**8. Tangible Fixed Assets**
**8.1 Cost or valuation**
At 01 October 2024
Additions
Disposals
Revaluations
Transfers
At 30 September 2025
**8.2 Depreciation and impairments**
At 01 October 2024
Charge for the year
Disposals
Revaluations
Transfers
At 30 September 2025
**8.3 Net book value**
At 01 October 2024
At 30 September 2025
**9. Cash at bank and in hand**
**Analysis**
Cash at bank and in hand
Cash at bank and in hand newcross
Cash at bank and in hajj and Umrah
**Total**|**Freehold Land &**
**Buildings**
**£**
1,138,381.00
43,524.61
-
-
-|**Freehold Land &**
**Buildings**
**£**
1,138,381.00
43,524.61
-
-
-|**Fixtures &**
**Fittings**
**£**
13,406.00
-
-
-
-|**Fixtures &**
**Fittings**
**£**
13,406.00
-
-
-
-|**Computer**
**Equipment**
**£**
19,751.00
970.28
-
-
-
**20,721.28**
34,909.26
(4,144.26)
-
-
-
**30,765.00**
(15,158.26)
**(10,043.72)**
**Total funds 2024**
**£**
142,830.00
-
-
**142,830.00**|
|---|---|---|---|---|---|
||**1,181,905.61**||**13,406.00**|||
||-
-
-
-
-||19,823.55
(2,681.00)
-
-
-|||
||**-**||**17,142.55**|||
||1,138,381.00||(6,417.55)|||
||**1,181,905.61**||**(3,736.55)**|||
|||**Total funds 2025**
**£**
108,763.54
34,950.53
25,598.94
**169,313.01**||||
|||||||
|||||||
Page 8 of 9
## **10. Charity funds**
## **10.1 Details of material funds held and movements during the CURRENT reporting period**
|**Fund names**|**Fund balances**
**brought forward**|**Income**|**Expenditure**|**Fund balances**
**carried forward**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
||230,685.74|118,612.72|99,612.62|249,685.84|
|Unrestricted General
Funds|1,275,669.45|-|-|1,275,669.45|
|**Unrestricted funds**
**total**|**1,506,355.19**|**118,612.72**|**99,612.62**|**1,525,355.29**|
|**Total**|**1,506,355.19**|**118,612.72**|**99,612.62**|**1,525,355.29**|
|**10.2 Details of material funds held and**||**movements during**|**the PREVIOUS**|**reporting**|
|**period**|||||
|**Fund names**|**Fund balances**
**brought forward**|**Income**|**Expenditure**|**Fund balances**
**carried forward**|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
|Unrestricted General
Funds|1,084,095.17|224,463.83|32,889.55|1,275,669.45|
||230,685.74|-|-|230,685.74|
|**Unrestricted funds**
**total**|**1,314,780.91**|**224,463.83**|**32,889.55**|**1,506,355.19**|
|**Total**|**1,314,780.91**|**224,463.83**|**32,889.55**|**1,506,355.19**|
Page 9 of 9
Charity Registration Number : 1140332
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
A CHARITABLE UN-INCORPORATED ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **CONTENTS**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
|Legal and Administrative Information|........................................................................................|1|
|---|---|---|
|Trustees' Report|........................................................................................|2|
|Statement of Financial Activities|........................................................................................|3|
|Balance Sheet|........................................................................................|4|
|Notes to the Financial Statements|........................................................................................|5 - 9|
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
**Trustees** Sajalieu Barrie Donald George Mamadou Alpha Sow Abdul Rahman Bah Mohamed Witt Bah **Charity Number** 1140332 **Registered Office** 170 New cross Road LONDON SE14 5AA **Chairman** Mohamed Witt Bah
Page 1 of 9
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **TRUSTEES' REPORT**
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
The trustees present their annual report and financial statements for the year ended 30 September 2025.
## **Trustee's report and financial statements**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of 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).
## **Trustees**
The trustees who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements[trusteewere:
## Abdul Rahman Bah
Sajalieu Barrie Donald George Mamadou Alpha Sow Mohamed Witt Bah
display_trustee]
## **Trustee's responsibilities statement**
The trustees, who are also the directors of Charity For Barakah Education And Cultural Association for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the trustees and signed on its behalf by:
------------------------------------------------------------------------
## **Sajalieu Barrie Trustee**
Date : **28 June 2026**
Page 2 of 9
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
|**Recommended categories by**
**activity**
**Notes**
**Income and endowments from:**
Donations and legacies
2
Investments
3
**Total**
**Expenditure on:**
Raising funds
4
Charitable activities
5
Other
7
**Total**
Net income
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted funds**
**£**
118,611.39
1.33
**118,612.72**
61,849.98
37,402.64
360.00
**99,612.62**
19,000.10
**19,000.10**
1,506,355.19
**1,525,355.29**|**Total Funds 2025**
**£**
118,611.39
1.33
**118,612.72**
61,849.98
37,402.64
360.00
**99,612.62**
19,000.10
**19,000.10**
1,506,355.19
**1,525,355.29**|**Total Funds 2024**
**£**
224,463.83
-|
|---|---|---|---|
||||**224,463.83**|
||||12,139.20
15,449.34
5,301.00|
||||**32,889.55**|
||||191,574.28|
||||**191,574.28**
1,314,780.91|
||||**1,506,355.19**|
Page 3 of 9
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **BALANCE SHEET**
FOR THE YEAR ENDED 30 SEPTEMBER 2025
|**Recommended categories by**
**activity**
**Notes**
Fixed assets
Tangible assets
8
**Total fxed assets**
Current assets
Cash at bank and in hand
9
**Total current assets**
**Total net assets**
**Funds of the Charity**
Unrestricted funds
10
Restricted funds
10
Endowment funds
10
**Total funds**|**Unrestricted funds**
**£**
1,168,125.34
**1,168,125.34**
169,313.01
**169,313.01**
**1,337,438.35**
1,525,355.29
**1,525,355.29**|**Total Funds 2025**
**£**
1,168,125.34
**1,168,125.34**
169,313.01
**169,313.01**
**1,337,438.35**
1,525,355.29
-
-
**1,525,355.29**|**Total Funds 2024**
**£**
1,132,839.45
**1,132,839.45**
142,830.00
**142,830.00**|
|---|---|---|---|
||||**1,275,669.45**|
||||1,506,355.19
-
-|
||||**1,506,355.19**|
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the trustees on 28 June 2026 and signed on its behalf by:
**Sajalieu Barrie Trustee**
Date : **28 June 2026**
Page 4 of 9
## **BARAKAH EDUCATION AND CULTURAL ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS**
## FOR THE YEAR ENDED 30 SEPTEMBER 2025
Charity for Barakah Education and Cultural Association is a Charitable Un-incorporated Association in Charity Commission for England and Wales. The registered office is 170, New cross Road, LONDON, SE14 5AA.
## **1. Accounting Policies**
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
## **1.1 Basis of preparation**
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
## **1.2 Going concern**
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
## **1.3 Tax reclaims on donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
## **1.4 Income from charitable activities**
Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.
## **1.5 Expenditure**
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.
Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.
Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.
All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.
Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
## **1.6 Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts.
Page 5 of 9
## **1.7 Fund accounting**
Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
## **1.8 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
There are no estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.
## **1.9 Tangible fixed assets**
Tangible fixed assets, such as land and buildings, plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
|**Name**|**Rate (%)**|**Year**|**Method**|
|---|---|---|---|
|Fixtures and Fitting|20|5||
|computer Equipment|20|5||
|Land and building||||
## **2. Income from Donations and Legacies**
|**Analysis**
**Unrestricted funds**
**£**
Donation and gifts
-
East Street
-
Friday donations
-
Friday Donations East Street
24,963.63
Friday Donations New Cross
51,092.41
General Donations East Street
40.00
Gift Aid
-
Hajj Donations
1,145.51
Membership subscriptions and
sponsorships which are in
substance donations
41,369.84
**Total**
**118,611.39**
**3. Income from Investments**
**Analysis**
Interest income
**Total**|**Total funds 2025**
**£**
-
-
-
24,963.63
51,092.41
40.00
-
1,145.51
41,369.84
**118,611.39**
**Unrestricted funds**
**£**
1.33
**1.33**|**Total funds 2024**
**£**
113,449.43
4,185.40
11,248.80
-
-
-
55,000.00
-
40,580.20|
|---|---|---|
|||**224,463.83**|
|||**Total funds 2025**
**£**
1.33|
|||**1.33**|
Page 6 of 9
|**4. Expenditure on Raising Funds**
**Analysis**
**Unrestricted funds**
**£**
Intellectual property licencing
costs
-
Rent collection, property repairs
and maintenance charges
46,710.00
**Total**
**46,710.00**
Support Costs
15,139.98
**61,849.98**
**5. Expenditure on Charitable Activities**
**Analysis**
**Unrestricted funds**
**£**
Charity running cost
8,200.00
Bank charges
2,311.65
Charity management & Funeral
-
Charity management &Naming
Ceremony
-
Charity management & Hajj
Expenses
8,751.00
**Total**
**19,262.65**
Support Costs
18,139.98
**37,402.64**
**6. Support Costs**
**Analysis**
**Support Costs**
Electricity & Gas
Telephone
Charity Management & Water rate NC
Charity Management & Business rate ES
**Governance Costs**
Accountants fees
**7. Other Expenditure**
**Analysis**
**Unrestricted funds**
**£**
Other Expenditure
360.00
Depreciation Charge for the Year -
Fixtures & Fittings
-
**Total**
**360.00**||**Total funds 2025**
**£**
-
46,710.00
**46,710.00**
15,139.98
**61,849.98**
**Total funds 2025**
**£**
8,200.00
2,311.65
-
-
8,751.00
**19,262.65**
18,139.98
**37,402.64**
**Total funds 2025**
**£**
8,392.29
2,487.38
52.80
19,347.50
3,000.00|
|---|---|---|
||||
||||
||||
||||
|||**Total funds 2025**
**£**
360.00
-
**360.00**|
||||
||||
Page 7 of 9
|**8. Tangible Fixed Assets**
**8.1 Cost or valuation**
At 01 October 2024
Additions
Disposals
Revaluations
Transfers
At 30 September 2025
**8.2 Depreciation and impairments**
At 01 October 2024
Charge for the year
Disposals
Revaluations
Transfers
At 30 September 2025
**8.3 Net book value**
At 01 October 2024
At 30 September 2025
**9. Cash at bank and in hand**
**Analysis**
Cash at bank and in hand
Cash at bank and in hand newcross
Cash at bank and in hajj and Umrah
**Total**|**Freehold Land &**
**Buildings**
**£**
1,138,381.00
43,524.61
-
-
-|**Freehold Land &**
**Buildings**
**£**
1,138,381.00
43,524.61
-
-
-|**Fixtures &**
**Fittings**
**£**
13,406.00
-
-
-
-|**Fixtures &**
**Fittings**
**£**
13,406.00
-
-
-
-|**Computer**
**Equipment**
**£**
19,751.00
970.28
-
-
-
**20,721.28**
34,909.26
(4,144.26)
-
-
-
**30,765.00**
(15,158.26)
**(10,043.72)**
**Total funds 2024**
**£**
142,830.00
-
-
**142,830.00**|
|---|---|---|---|---|---|
||**1,181,905.61**||**13,406.00**|||
||-
-
-
-
-||19,823.55
(2,681.00)
-
-
-|||
||**-**||**17,142.55**|||
||1,138,381.00||(6,417.55)|||
||**1,181,905.61**||**(3,736.55)**|||
|||**Total funds 2025**
**£**
108,763.54
34,950.53
25,598.94
**169,313.01**||||
|||||||
|||||||
Page 8 of 9
## **10. Charity funds**
## **10.1 Details of material funds held and movements during the CURRENT reporting period**
|**Fund names**|**Fund balances**
**brought forward**|**Income**|**Expenditure**|**Fund balances**
**carried forward**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
||230,685.74|118,612.72|99,612.62|249,685.84|
|Unrestricted General
Funds|1,275,669.45|-|-|1,275,669.45|
|**Unrestricted funds**
**total**|**1,506,355.19**|**118,612.72**|**99,612.62**|**1,525,355.29**|
|**Total**|**1,506,355.19**|**118,612.72**|**99,612.62**|**1,525,355.29**|
|**10.2 Details of material funds held and**||**movements during**|**the PREVIOUS**|**reporting**|
|**period**|||||
|**Fund names**|**Fund balances**
**brought forward**|**Income**|**Expenditure**|**Fund balances**
**carried forward**|
||**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||
|Unrestricted General
Funds|1,084,095.17|224,463.83|32,889.55|1,275,669.45|
||230,685.74|-|-|230,685.74|
|**Unrestricted funds**
**total**|**1,314,780.91**|**224,463.83**|**32,889.55**|**1,506,355.19**|
|**Total**|**1,314,780.91**|**224,463.83**|**32,889.55**|**1,506,355.19**|
Page 9 of 9