2025-03-31-accounts

18lami¢ Educatlon Centre and Mosque Charity No. 11 $0827 Flnancial Statements For The year Ended 31 March 2025 R•uk & Co Ch•rt•f•d Certlfi•d A¢¢ountant• • Hutton T•rr•rA Jo•mond N•wc••tl• upon Tyn• Tyn• & W••r NE2 1QT

l•lamlc Educitlon C•ntr• and Mo•qu• Flnancl41 St*t•mont• For Tho y•ir End•d 31 March 2028 Cont•nts Pa Tru81ee8 Report Independent Examln•r8 Report Flnandal Statements and Not•8

Islamlc Educatlon Centre and Mosque Financial Statements For Tho year Ended 31 March 2025 Tru¥tOes Annul Report Charity Name.. Islamic Education Centre and Mosque Principal Address of Charity.. 97 Stanninglon Grove Sunderland SR2 9EH Goyernlng Do¢um•nt: The Mosque serves the spiritual. religious and communal needs of area Muslims by means of nurturing their faith, upholding their values. and lostering the well-being of the surrounding community through Wofship. charity, education, outreach, and civic engagement. OblgCt of the Ch4rlty The Advancement of Islamic faith by the provision of facitilies for worship and religious education. Summary of Maln Actlvltl•• Aclivitps for the year ¢omprised that of the provision of facilities lor Wofship and CommLsnity Faith based aclivilies. Acknowledgement of Guldance The trustees have read and have fegard lo the guKlance i$$ued ty Charity Commission on publi¢ enefit. Summ•ry of Maln A¢hlovomgnt• The main achievements of the Charity during the year were the maintenance ol a stable financial standin9 IOT the Charity lo wntinue carry out its objectives. The provision ol well maintained buildings amenibe$ for its berbeficiafies. Revlew of Flnanclal Po•ltlon The charity is in a stable and well funded financlal position. Thls wilinues to be one of the prime areas of attention of the trustees. There ale no restricted funds held by tho Charity. Monies ale expended as ￿en required and needed. The prtncipal Soufce of fvnds of the Charity are Small publlc donatK>ns. The trustees do not consmler that the Charity faces any undue financial risks.

Islamic Educatlon Centre and Mosquo Financial Statements For The year Ended 31 March 2025 Trustee# Annual R•port Governanco The Charity is constituted and govemed by means of Injst deed. Appolntment of Trustees The trustees are appointed by select￿￿ on an annual basis at meeting of members. Name• of the Tw•t•o• The trustees of the charity are as follows.. 1.Coneil Bashir 2.Zafef Iqbal 3.Anjum lftikhar 4.Sajad Gulbhar 5.Mohammed Ishaq 6.Nasir Ahmed Umar 7.Mazhar Mahmood 8.Mohmmed Maqsood 9.Mazhar Shameem 30.Atsan Mehdi The trustees are volunteers who serve in offw for a peri¢xI detemiined by general meeting. Acllvltlgl & Achhv•m•nts The ¢harty has pursued its obiectsves durin9 the period. The trustees have taken no risks wth the assets of the chartty that have been entTUSted upon them. D•clar•tlon I declare in my capa￿ty of charity chalrperson that th8 truslees have approved the above report and have authorised me to s￿n Tt on their behalf. 25 November 2020

Report to the Trustees and Members of Islamic Education Centre and Mosque on the Flnancial Statements For The year Ended 31 March 2025 Respective Responsibilities of Trustees and Examlner The Charity's trustees are responsible lor the preparation of the accounts. The charity consider that an audit is not required for this year under section 144{21 of the Charilies Acl 2011 Ilhe 2011 Act) and that an independent examination 15 needed. 11 is our responsibility to,. lil examine the accounts under section 145 of the 2011 Act lill to follow the procedures laKI down in the general Directs'ons given by the commision under section 14515llbl of the 2011 Act liiil to $tste whether particular matters have Come lo our attent￿n 8a•l• of Ind•pend•nt Ex•mln•rf• Statomtnt Our examinatson was carried out in accordance wth 9eneral Directions given by the Charity Commission. An examination includes a review of the accounting fecords kept by the charity and a ¢omparison of the ac¢ounls presented with those records. 11 also includes consideration ol any unusual items or disclosures in the accounts, and seeking explanations from you as trustees ¢oncemin9 any such matters. The procedures undertaken do not provide all the evidence that would be r￿Ulfed in an audit and consequently no opinion is given as lo whether the accounts present a 'Irue and fair viev/ and the reFLIrt is limited to those set out in the next slalement. Ind•p•ndent Ex•mln•rf• St•t•m•nt In connection with my examination, no matter has come to my attention 11} which gives me reasonab￿ cau￿ to belve that in any material respect the requirements.. li} to keep accounting records in accordance with section 130 of the 2011 Act and lil) lo prepare accounts whth 9￿d with the accounting records and comply with the accountin9 rnquirements of the 2011 Act have not been met or 12} to which, in my qMnK)n. attent￿)n should be drawn in order lo enable a proper understandin9 of the accounts to be reached Muhammad Mo•zzam 6 Hutton Teffe• Nowcaitle upon Tyno Tyng & Wo•r NE2 1QT 26 Novem￿1 2025

lslamlc Educatlon Centro and Mosque Accounting Stat•ment Statoment of Flnanclal Actlvltl•s for the year ended 31 March 2025 Income Resources Not Unr•strlct•d Funds 2025 2024 Incoffllng Rmourc Donations 70.204 68,492 R••ourcK Exp•nd•d Co$t$ of ktivtties for Charitabl• Obletho• (2bli) 34,345 40,260 Tot￿ Resourc•• Expanded 34,345 40,260 N•t Mov•m•nt In Fund•

Islamlc Educatlon centre and Mosque Balancè Sheet as at 31 March 2025 Not•• 2025 2024 Flx•d •88ot• Equipment, machinery and motor vehicles Freehold property 42,623 758,638 801.261 50. 144 758,638 808,782 Curr•nt a•••ts Cash al bank and in harKI Cash in hand 140.708 6,041 146.749 96,243 7,125 103.368 Curr•nt l￿bIllI1•S Loan N•t curr•nl •u•ts 146,748 103.368 N•t ••Mt• 912 150 R•pr•¥•nt•d By: Incom• Fund• Unrnstrfct•d Fund• Fund$ brought foNMrd Surplu$ for th• ygar 912,150 35,859 883,918 28,232 912 150

Islamic Education Centre and Mosque Notes to the Flnanclal Statements for the year endèd 31 Ma￿h 2025 1 Accounting pollci la) Ba•5• of •ccountlng The financial statements have been prepared in accordance with Statement ol Recommended Practs'ce.. Accounting and Reporting by Charilies preparing their a¢¢ounls in accordance wth the FinaneAal Reportj'ng Standard applicable in the UK and Republic ol Ireland {FRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicab￿ in the United Ksngdom and Republic of Ireland IFRS 1021 and the Charity A¢t 2011. 2 Expendltur• {•) Fts• foi •x•mlnlng th• •ccount• No fees have been charged for examining these accounts. {bl Anal￿1 of r•wurc•8 •xp•Thd•d 111 ch￿bIe •xp•ndltur• 2025 2024 1111 Co•t ol 4¢tlvltlo8 In furth•rnnc• ol th• Ch•rlty'• obJ•ctl¥•• Light and heat In5uran¢e statsonery and prlnting Repairs and mainl8nanc• Water rates Cleaning Telephone and intemet Depreciation Other expen8e8 9,602 2.021 39 7.458 3,781 1.744 673 7,S22 1,505 34,345 11,971 1,757 11,434 3,539 511 502 8,849 1,697 40.260 3 Trn•to•• and oth•r r•l•¢•d p•rtl•• No payment8 wer• made to tru$tOO8 or othor raloted parttes lor reimbursement of out of pocket exFnse8 Incurred by them. There weT• no felaled party Iran8aclion8 during tha year. 4 Conllng•nt Il•bllftlo• No malerlal Ilabllitiu exlstod at tho year end.

Islamic Education Centre and Mosqu• Not•$ to th• Financlal Slat•ment• for the year ended 31 March 2025 S l)oclTatlon la) Charg•1 In y•ar •nd The truslees have 6stablistted 31 March a$ the financval year end dale. {bl oMIgn•t￿ fund• Th• Charity dt)es nol have any desKJnated lund$. Ic} Dl¥coTrtlThu•d, contlnulng •nd ¢qulr•d oporntlon• l the charities 0￿ratiOnS are continuing operatlons and there were no operations discontinued or acquired during the year. (d) Inll•nabl• or hhtorlc •M•ts The chanty has no •ssets al the balanca Sheet dated classed as inalienable or historic. l•) Int•nglbl• •sMi• Thé charity has no intaffjible asset•. (n Sub•kll•rl•• The charity has no sub8Y￿ry comp•nkw. (g) UnMptt*ll••d Ilx•d ••••ts The charity has materlal fixed a68ets, ¥thlch hava not been caprtalised and included on the balance 6heet.

151amlc Education Centre and Mosque Notes to the Accounts Intorne Recognition of Incorne Income is induded in the Statement of Financial Aclivilies ISOFAI when the charity becomes entitled to, and virtually certain lo receive, the income and the amount of the irbcome can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure expenditure is reported gross in the SOFA. Donations and legacies Voluntary income received by way ol grants, donation and gifts is included in the SOFA ￿en receivable and only when the Charity has uncondibonal entitlement lo the income. Tax reclaims on Income from tax reclalms Is included In the SOFA al the same time as the donations and gifts giftldonation lo which it relates. Donated services and lacilitses These a￿ onty included in income { an equivalent amount in expendilurel where the benefit to the Charity is feasonably quantifiable, measurable and material. The value of any volunteer help received is not included in Ihe accounls. This 1$ induded in the accounts when receivable. This includes any galn or loss resulting from revalulng inve$lmenls to market value al th8 ond of the yoar. Volunteer help Investment income Gainlllossesl on revaluation of fixed 5sets Gainlllossesl on inveslrnenl assets Expenditure Recognition ot expenditure This includos any gain or k)s8 on the Salo of investments. Expenditure is retyjgnised on an accruals basis. Expenditure includes any VAT which cannot be fvlty recoveTod, arld is reported as part ol the expenditure to which it relates. Expenditure on raisirsg fund5 These comprise the costs a$x)ciated wlh attracting voluntary income. fundraising trading costs and investment management eosls. Expenditure on Charitable a¢tivith?s These compft$e the costs incurred by the Charity in the delivery of Its activiti6s and seThices in the furtherance of its objects, including the marking of grants and 9ovemance costs. Grants payable All 9ranl expendrturn Is accounted for on an actual Pa￿ basis plus an accrual lor grants that havo been approved by the trustees al the end of the year bul not yel paKI. Governance costs These indude tr¢ose costs associated with meeting the conslilulional and $talutory requirements of the Charity, including any audivindependent examinatson lees, Costs linked to the stslegic management of the Charity, together wlth a share of other •Jmln18tratlon costs. other expendibjrn These are support cout8 not alloc•t8d lo a particular activity.

Islamic Education Centre and M05que Notes to the Accounts The charity 15 exempl from lax on tts tharIta￿ •ctlvltkn. Freehold property Inve5trnenl propertie$ ?1• moa8ured initialty •t ¢¢$1 Ind Subsequently at fair value al each balan¢8 sheet date and 8re depT￿tea. All palns or IosBes are tsk¢n to Ihe Statem•nt ol Finanaal Acti¥it¢es as Ihey arise. Stock is induded at the kmr of ￿$t or not roalisable v¥lu•. Clon8ted items of $lock are recogntsed at lair value which is the amount the carity w)uld havo been wlling lo pay for Ihe rtèms on the open market. Trade and tsth¢rdeloYs Trade and olher debtofs are reC￿nIsed at the settlemgnt amount due after any trade discount offered. Prepaymwts are Valued 8t the amount wepaid net of any tr¥da di$￿UnIS du•. C•5h and ush equr¥ilents Cash and cash tquivalerts Com￿lSe c•sh at bank nd M hand, demand deposit¥ wth bank$ and other short-tem highly liquid Investm￿1$ wth origin¥l matLbritie$ of three months or less and bank oveTdrafts. In the statement of finanrial pos￿0￿, bank o¥erdraft5 8re wthin borrowings or current liabilities. In Ihe Statement ol Cash Flows, cash and ¢ash equrv•bnts sh¢>wn net ol bank ovgrdTafts that are repayable on demand and form an intsgral port of the ?￿panIS cash management. Trad and other tr•dko Short lerm ueditors ai• mea•ur•d ￿ th• tr•n8a(kn th. Olh•r credilori and provisknns are recognised whofe the charity h8• a pr•senl obli98llon rewtting from a past •vent that will probabty result in Ihe transfer ol ftmd$ lo a third party and th• amount due to s•ttle Ih? obligation ¢an be measured or estimate(I reliably. Creditors aTrJ sKovi8ion$ are rwnamy rec4nised •t their sett￿ment arnoynt after

llwng for any trade disg)unts du•.

Islarnic Educatlon Centre and Mosque Note5 to the Attounts Leased assets Where the charlty enter5 Into a lease whlch entails taklng substantlally all the rlsk5 and rewards of ownership of an asset. the lease 15 treat￿ as a Ilnance lease. Leases which do not transfer substantlally all the risks and rewards of ownershlp to charlty are cla55ified as operating leases. Assets held under finance leases are Inltlally reco8nlsed as assets of the charlty at their value at thè inceptlon of the Itase or, If lower. at the present value of the mlnimurn lease payments. The Correspondi￿ liablllty to the le550r15 Induded In the balance sheet date as a finance lease obligation. lease payments are apportloned between finance expenses and reductlon of the lease obligation $0 as to achlve a constant rate of Interesi on the remalnln8 balance of the liability. F*nance expenses are re¢o8nised Immedlately, unless they are dlre¢tly attrlbutable to qualifyin8 a55ets,in which case they are capitalised In accordance with the charltV'5 poll¢y on borrowing cost5 Assets held ur+der finan¢e kases are depreclated In the same way as owned as5etS. Operatlng lease payments are reco8n15ed as an expense on a stral8ht-Ilne basls over the lease term. In tht event ihat lease incetlve5 are recelved to enter Into operatln8 lease5, 5ueh Incentives are Teco8nised a5 a Ilability. The a68re8ate benefit of Incentives Is re(￿nISed a5 a reduction of renial expenses on a straight-llne basls. Penslon costs The charity operates a defined ￿ntrIbUtIOn plan for Its emplo¥ee5. A defined contrlbutlon plan15 a penslon plan under whlch the charity pays fixed Contrlbutlons Into a separate entlty. Once the contribution have been pald the charlty has no furthei payments obllgatlon. The ¢ontribution5 are re¢o8nlsed as expenses when they fall due. Amounts not pald are shown In accruals In the balance sheet. The 45sets of the plan are held separately from the tharlty In Independenily admlnlslered funds. Reolpts of don•tsd ¢gods. l•dllil•s •nd Mr¥k•s All dtsrtated goods, facilities and Services fecelved are reco8nlsed wiihln Incomln8 resources and expenditure ai an estimate of the value of the tharlty. stsff ￿$ts Staff expendlture Is for speclal 8uests on Fflday prJyefS. Ch•lr •nd Trust••s r•muner•lon The Chair and the Trustees do not re¢d¥e any remuner4tlon or relmbur5ement of cost5 for iheli servlces. No accountin8 fees have been Incurred. as the se￿(e$ rendered were piovlded free of char8e lor the charity. 10

Islamic Educ•tion Centrn and Mosqu• Notes to the Account• for the year •nded 31 March 2025 6 Pl•nL m•¢hlnery and molor v•hkl Plant and machin&ry C￿t At 1 Apfsl 2024 Al 31 March 2025 84,099 84,099 Depreclatlon Al 1 April 2024 Charge for the year At 31 March 2025 33,955 7,521 N•t book v•lu• Al 31 March 2025 At 31 March 2024 42.623 50,144 7 Oth•r Ilx•d u••ts 2025 2024 Preml8e• 758 638 758 638 11