Charity Registration Number : 1151876 ## **THE EUROPEAN ASSOCIATION FOR ISLAMIC INSTITUTIONS** FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ## **THE EUROPEAN ASSOCIATION FOR ISLAMIC INSTITUTIONS** ## **LEGAL AND ADMINISTRATIVE INFORMATION** FOR THE YEAR ENDED 31 MARCH 2025 **Trustee Charity Number Registered Office** Mark Stephenson 1151876 4 Tunstall Road London SW9 8BN ## **THE EUROPEAN ASSOCIATION FOR ISLAMIC INSTITUTIONS** ## **CONTENTS** FOR THE YEAR ENDED 31 MARCH 2025 Statement of Financial Activities Balance Sheet Notes to the Financial Statements ## **THE EUROPEAN ASSOCIATION FOR ISLAMIC INSTITUTIONS** ## **STATEMENT OF FINANCIAL ACTIVITIES** FOR THE YEAR ENDED 31 MARCH 2025 |**Recommended categories**
**by activity**
**Notes**
**Income and endowments**
**from:**
Donations and legacies
2
Charitable activities
3
**Total**
**Expenditure on:**
Raising funds
4
Charitable activities
5
**Total**
**Net income/(expenditure)**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted funds**
**£**
1,742.50
255,142.05
**256,884.55**
6,801.43
242,787.17
**249,588.60**
**7,295.95**
**7,295.95**
77,837.58
**85,133.53**|**Total Funds 2025**
**£**
1,742.50
255,142.05
**256,884.55**
6,801.43
242,787.17
**249,588.60**
**7,295.95**
**7,295.95**
77,837.58
**85,133.53**|**Total Funds 2024**
**£**
8,100.00
220,826.98| |---|---|---|---| ||||**228,926.98**| ||||9,965.98
188,092.73| ||||**198,058.71**| ||||**30,868.27**| ||||**30,868.27**
46,969.31| ||||**77,837.58**| Page 1 of 6 ## **THE EUROPEAN ASSOCIATION FOR ISLAMIC INSTITUTIONS** ## **BALANCE SHEET** FOR THE YEAR ENDED 31 MARCH 2025 |**ALANCE SHEET**
OR THE YEAR ENDED 31 MARCH 2025||| |---|---|---| |**Recommended categories by**
**activity**
**Notes**
**Unrestricted funds**
**£**
**Total**
Fixed assets
Tangible assets
7
1,036.00
**Total fxed assets**
1,036.00
Current assets
Debtors
8
1,295.92
Cash at bank and in hand
9
144,777.06
**Total current assets**
146,072.98
Creditors: amounts falling due
within one year
10
27,516.08
**Net current assets/(liabilities)**
118,556.90
**Total net assets or liabilities**
119,592.90
**Funds of the Charity**
Unrestricted funds
11
85,133.53
Restricted income funds
11
Endowment funds
11
Revaluation reserve
34,074.13
**Total funds**
119,207.66|**Funds 2025**
**£**
**Total**
1,036.00
1,036.00
1,295.92
144,777.06
146,072.98
27,516.08
118,556.90
119,592.90
85,133.53
-
-
34,074.13
119,207.66|**Funds 2024**
**£**
518.00| |||518.00| |||1,295.92
122,474.47
123,770.39
17,405.95
106,364.44| |||106,882.44| |||77,837.58
-
-
1,699.24| |||79,536.82| The financial statements were approved by the trustees on 28 August 2025 and signed on its behalf by: Mark Stephenson Trustee Date : 28 August 2025 Page 2 of 6 ## **THE EUROPEAN ASSOCIATION FOR ISLAMIC INSTITUTIONS** ## **NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 MARCH 2025 ## **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. ## **2. Income from Donations and Legacies** |**Analysis**
Donation and gifts
**3. Income from Charitable**
**Analysis**
Sale of service
**4. Expenditure on Raising**
**Analysis**
Equipment Expensed|**Unrestricted funds**
**£**
1,742.50
**1,742.50**
**Activities**
**Unrestricted funds**
**£**
255,142.05
**255,142.05**
**Funds**||**Total funds 2025**
**£**
1,742.50
**1,742.50**
**Total funds 2025**
**£**
255,142.05
**255,142.05**
**Total funds 2025**
**£**
6,801.43|**Total funds 2024**
**£**
8,100.00| |---|---|---|---|---| |||||**8,100.00**| |||||**Total funds 2024**
**£**
220,826.98| |||||**220,826.98**| |||||**Total funds 2024**
**£**
9,965.98| ||||**6,801.43**
**9,965.98**|| Page 3 of 6 ## **5. Expenditure on Charitable Activities** |**Analysis**
Legal/professional fees
Wages and salaries
Staf Training
Staf Welfare
Temporary Staf & Recruitment
Other Staf-Related Expenses
Rates & Water
Rent
Light, Heat & Power
Cleaning of Premises
Petrol and Oil
General Travel Expenses
Bank Charges
Advertising
General Insurance
Computer Expenses
Repairs & Renewals
Stationary & Postage
Telephone, Fax & Internet
Donations
Service Charges
Motor Expenses
Purchases
Support Costs
**6. Support Costs**
**Analysis**
**Governance Costs**
Accountants fees|**Total funds 2025**
**£**
462.00
78,560.90
-
500.00
24,485.86
-
3,598.70
64,553.04
1,274.86
518.96
212.17
1,206.52
236.09
17,388.37
322.91
3,157.34
3,831.10
7,986.90
832.07
13,017.35
18,047.31
-
1,694.72
900.00|**Total funds 2024**
**£**
-
56,781.22
65.00
593.00
26,440.00
2,081.86
3,110.28
38,175.47
350.56
2,373.21
197.18
1,203.51
242.71
13,119.90
290.95
2,750.28
7,122.86
4,978.86
244.62
21,942.87
5,745.73
282.66
-
-| |---|---|---| ||**242,787.17**
**188,092.73**|| ||**Total funds 2025**
**£**
900.00|**Total funds 2024**
**£**
-| ||**900.00**
**-**|| ## **6. Support Costs** Page 4 of 6 ## **7. Tangible Fixed Assets** |**7.1 Cost or valuation**
At 01 April 2024
Additions
Disposals
Revaluations
Transfers
At 31 March 2025
**7.2 Depreciation and impairments**
At 01 April 2024
Charge for the year
Disposals
Revaluations
Transfers
At 31 March 2025
**7.3 Net book value**
At 01 April 2024
At 31 March 2025|**Plant &**
**Machinery**
**£**
518.00
-
-
-
-|**Fixtures &**
**Fittings**
**£**
518.00
-
-
-
-| |---|---|---| ||**518.00**|**518.00**| ||-
-
-
-
-|-
-
-
-
-| ||**-**|**-**| ||518.00|518.00| ||**518.00**|**518.00**| ## **8. Debtors: Amounts falling due within one year** |**Total funds 2025**
**£**
Other debtors
1,295.92
**1,295.92**
**9. Cash at bank and in hand**
**Total funds 2025**
**£**
Current Account (HSBC)
144,777.06
**144,777.06**
**10. Creditors: Amounts falling due within one year**
**Total funds 2025**
**£**
Bank loans and overdrafts
(9,120.00)
Other creditors
43,999.00
Directors' Current Account
(7,362.92)
**27,516.08**|**Total funds 2024**
**£**
1,295.92| |---|---| ||**1,295.92**| ||**Total funds 2024**
**£**
95,321.47| ||**95,321.47**| ||**Total funds 2024**
**£**
(2,500.00)
21,999.50
(2,093.55)| ||**17,405.95**| ## **9. Cash at bank and in hand** ## **10. Creditors: Amounts falling due within one year** Page 5 of 6 ## **11. Charity funds** ## **11.1 Details of material funds held and movements during the CURRENT reporting period** |**Fund names**
**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**
**Unrestricted**
**funds**
**General Fund**
**77,837.58**
**256,884.55**
**249,588.60**
**-**
**-**
**85,133.53**
**Total**
**77,837.58**
**256,884.55**
**249,588.60**
**-**
**-**
**85,133.53**
**11.2 Details of material funds held and movements during the PREVIOUS reporting**
**period**
**Fund names**
**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**
**Unrestricted**
**funds**
**General Fund**
**46,969.31**
**228,926.98**
**198,058.71**
**-**
**-**
**77,837.58**
**Total**
**46,969.31**
**228,926.98**
**198,058.71**
**-**
**-**
**77,837.58**|**Fund**
**balances**
**brought**
**forward**
**Income**
**£**
**£**|**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**|**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**|**Expenditure**
**Transfers**
**Gains and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**| |---|---|---|---|---| ||**77,837.58**
**256,884.55**|**249,588.60**
**-**|**-**|**85,133.53**| ||**77,837.58**
**256,884.55**|**249,588.60**
**-**|**-**|**85,133.53**| ||**46,969.31**
**228,926.98**|**198,058.71**
**-**|**-**|**77,837.58**| ||**46,969.31**
**228,926.98**|**198,058.71**
**-**|**-**|**77,837.58**| ## **11.3 Transfers between funds** ## **This Year** |**This Year**|| |---|---| ||**Amount**| ||**£**| |Between unrestricted and restricted funds|-| |Between endowment and restricted funds|-| |Between endowment and unrestricted funds|-| |**Last Year**|| ||**Amount**| ||**£**| |Between unrestricted and restricted funds|-| |Between endowment and restricted funds|-| |Between endowment and unrestricted funds|-| Page 6 of 6