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2025-03-31-accounts

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

Company registration number 07586629 (England and Wales) Charity registration number 1143215 (England and Wales)

ISLEWORTH DEEN CENTRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees M Rahman - Director and Trustee
I M Monaf - Director and Trustee
M S Islam - Director and Trustee
M A S Ansarey - Director and Trustee
M A R Ali - Director and Trustee
M M Rahman - Director and Trustee
M M Rahman - Director and Trustee
A M Hussain - Director and Trustee
R Miah - Director and Trustee (Appointed 2 September
2025)
Country of incorporation United Kingdom 07586629
(England and Wales)
Charity registration England and Wales 1143215
Registered office Isleworth Deen Centre
114 Twickenham Road
Isleworth
TW7 7DJ
Independent examiner AGP Consulting
Q West
Great West Road
Brentford
TW8 0GP

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

CONTENTS

Page
Trustees report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 13

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

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

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The objectives are:

The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summaries below, provide benefit both to those who worship at our Friday prayer and the wider community of West London.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Financial review

The results for the year are set out on 4.

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a company limited by guarantee.

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 were:

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

M Rahman - Director and Trustee I M Monaf - Director and Trustee M S Islam - Director and Trustee M A S Ansarey - Director and Trustee M A R Ali - Director and Trustee M M Rahman - Director and Trustee M M Rahman - Director and Trustee A M Hussain - Director and Trustee R Miah - Director and Trustee (Appointed 2 September 2025)

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees report was approved by the Board of Trustees.

A M Hussain - Director and Trustee Trustee Dated: 22 January 2026

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ISLEWORTH DEEN CENTRE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ISLEWORTH DEEN CENTRE

I report to the trustees on my examination of the financial statements of Isleworth Deen Centre (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

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 financial statements to be reached.

Faroque Ahmed BA (Hons),BFP,FCA The Institute of Chartered Accountants in England and Wales

AGP Consulting

Q West Great West Road Brentford TW8 0GP

22 January 2026

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
189,375
69,505
Charitable activities
4
48,885
-
Other income
5
1,050
-
Total income
239,310
69,505
Expenditure on:
Raising funds
6
982
-
Charitable activities
7
97,520
17,400
Total expenditure
98,502
17,400
Net income and movement in
funds
140,808
52,105
Reconciliation of funds:
Fund balances at 1 April 2024
362,097
962,565
Fund balances at 31 March
2025
502,905
1,014,670		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
258,880
185,277
132,342
48,885
41,302
-
1,050
3,300
-
308,815
229,879
132,342
982
1,246
-
114,920
80,813
30,560
115,902
82,059
30,560
192,913
147,820
101,782
1,324,662
214,277
860,783
1,517,575
362,097
962,565		 Total
2024
£
317,619
41,302
3,300
362,221
1,246
111,373
112,619
249,602
1,075,060
1,324,662

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current liabilities
Total assets less current liabilities
The funds of the charity
Restricted income funds
16
Unrestricted funds
17		 2025
£
£
1,691,599
-
105,226
105,226
(279,250)
(174,024)
1,517,575
1,014,670
502,905
1,517,575		 2024
£
£
1,440,441
6,100
146,708
152,808
(268,587)
(115,779)
1,324,662
962,565
362,097
1,324,662

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 22 January 2026

A M Hussain - Director and Trustee

Trustee

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Isleworth Deen Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is Isleworth Deen Centre, 114 Twickenham Road, Isleworth, TW7 7DJ.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Tuition fees are recognised when entitlement has occurred. Tuition fees are receivable on a monthly basis.

Grant received are recognised when they are received.

1.5 Resources expended

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Input vat are not claimable and therefore included in the cost to which it relates.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Allocation of costs

Cost are allocated between restricted and unrestricted funds in accordance with the terms of the income. Where the expenses are mixed, they are apportioned between the categories according to the income they relate.

Support costs

Support costs are those functions that assists the work of the charity but do not directly undertake charitable activities. Support costs include costs such as finance, admin, salaries which relates to the day to day running of charity.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings

No depreciation

No depreciation is provided in respect of the charity’s freehold property. This is due to the fact that the expected useful life of the property is very long and the charity have a policy of a regular maintenance and repair, this cost is written off in the accounts as and when they are incurred so the property is maintained at a high standard, because of this, the trustees consider that the estimated residual value of the property is not materially different from its carrying value and as such any resulting depreciation charge would be immaterial and it is therefore not provided.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Loans

Loans received are recognised at the date of the receipt.

Qard Hasanah (private loans) is an interest free loans and they are recognised when received and recorded within creditors less than year or more than one year as per the contract.

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 189,375 69,505 258,880 185,277 132,342 317,619

4 Income from charitable activities

Saturday Saturday
School School
2025 2024
£ £
Sales within charitable activities 48,885 41,302
Analysis by fund
Unrestricted funds 48,885 41,302

5 Other income

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Advertising services 1,050 3,300

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Staging fundraising events 982 1,246
7 Expenditure on charitable activities
Saturday Saturday
School School
2025 2024
£ £
Direct costs
Staff costs 20,994 20,904
Room hire 13,206 17,459
Computer running costs 2,452 3,334
Insurances 6,713 5,790
Marketing and advertising 29,722 13,632
Consultancy fees 5,441 4,212
Repair and maintenance 2,159 1,555
80,687 66,886
Share of support and governance costs (see note 8)
Support 16,833 13,927
Governance 17,400 30,560
114,920 111,373
Analysis by fund
Unrestricted funds 97,520 80,813
Restricted funds 17,400 30,560
114,920 111,373

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Support costs allocated to activities

Staff costs
Light and heat
Telephone
Bank charges
Rates
Travel
Sundry expenses
Governance costs
Analysed between:
Saturday School
9
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements		 2025
£
-
3,169
1,140
4,059
3,842
902
3,721
17,400
34,233
34,233
2025
£
-		 2024
£
83
2,070
1,089
4,754
3,284
-
2,647
30,560
44,487
44,487
2024
£
-

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

11 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
13 12
Employment costs 2025 2024
£ £
Wages and salaries 20,994 20,904
Social security costs - 83
20,994 20,987

There were no employees whose annual remuneration was more than £60,000.

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Tangible fixed assets

Cost
At 1 April 2024
Additions
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors		 Freehold land
and buildings
£
1,440,441
251,158
1,691,599
1,691,599
1,440,441
2025
2024
£
£
-
3,300
-
2,800
-
6,100
2025
2024
£
£
42
25
279,208
268,562
279,250
268,587

14 Debtors

15 Creditors: amounts falling due within one year

16 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
962,565 69,505 (17,400) 1,014,670

Docusign Envelope ID: 6C3EE493-EE64-4BDE-9B62-E4D7F10155D4

ISLEWORTH DEEN CENTRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Restricted funds (Continued)
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
860,783 132,342 (30,560) 962,565

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 362,097 239,310 (98,502) 502,905
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 214,277 229,879 (82,059) 362,097

18 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).