EASTB015RNE ISLAMIC CULTURAL CENfRE (A COMPANY LIMrrED BY GUARANTEE) EASTBOURNE ISLAMIC CULTURAL CENTRE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT AND ACCOUNTS
EASTBOURNE ISLAMIC CULTURAL CENlll (A COMPANY LIMtTED BY GUARANfEE) CONTEWTS Trustees. Teport Independent Auditors r£tx)tL Statement of fiDancial.activities Balance sheet io Notes to thva"ccounts
EASTBOISRNE ISLAMIC CULTURAL CENTRE (A COMPANY LIMfiED BY GUARANfEE) TRUSTEES? REPORT FOR THE YEAKENDED 31 AIA Y2024 The Trustees, who are alsotheAlirectOAs for thepuryN)ses of the company law. havepleasute in presenting their report and the unaudited financial statements of the Chityf0r the year ended 31 May 2024. Reference and Administration detaiL Registered chatity nam&: EA.STBO.URNE ISLAMIC CULTURAL CENfRE LIMrrED Charity registration number 1152022 Company registration number 08514740 Registered Office 4iA IA)ndon Road TN37 6AY The Trustees MT Twalebuddeeen Durgahee MrBhyè.Mohammed Sheriff KMar Mr Mohammed Gulam AbM Sbamim Miah Mr mo11}Med Faknil Alam Company secretary Twaiebuddeen.Durgahee IndependentFxaminer Coleman isab 45A London Road StLeonard5 oThSe2 TN37 6AY Bankers Barclays BaDL Lloyds Bank Eastbourne Structure. Governant4 and.Man"agement Governing a(Trent The Ea5tbourne Islamic.Cultural Centr¢ is a charitable company Itmited by..tsuarantee. Its memordndum and articles of association govern the."chaTity. OrganisatlODal structure The charity trustees and the directors are.reswnsible for genera1 control and m8nweDt of the charity. The trnstees give their time freely and Teceive no.remuntratioo or other financial incentives or bellefi None of the trustees have any beneficial interest in the company. All the trustees are rnernE¢rs of thecompany and guarantee to contribute £10 in the event of a winding llp. The twstees rneet monthtyond are responsil)le foT all decisions taken iii relation to-the Tum11 of the Mosque and the centre facilitkes and the activities provided by the charity. To assist in the smooth Tunning of the charity, the trustees have set up a number of sub-conllnittees that help them oversee certain a4)ect of chartty:s wo. SulTr¢ommittees are currently set up for Edu(2tion. Executive Advisory BoaTd (Community Group) and rqx)rt back with their recomnLendations"to the.meetin"g.ofthe trustees. The sub01]leS eath meet"Six"tim.a yea4 on alternate'months to each other. The Chair of Irustees. chairs sulFcommittee5 whose membership refiect&the particular skills that trustees can brints to the W0.0fte" sulFcommittees. The day-tsFday management of the Mosque and the centre's facilities andpmject&ate delewed to the committee wtth skills in this am.A sepaTate committee deS with the Friday
EASTBOIJRNE ISLIMtC CULTUIUL CENtRE (A COMPANY LIMrfED BY GUARANfEE) collections and banking- TheLrad Director for finance reP(ts to the thstee5. exercises internal fu1claI control, prepares monthly fillanci rem to the.community:.atLd Collabot¢S with the independent reviewer. RecruitEnent and Appointtnent of Trustees The existin(v trustees are.ryonsible.for the Tecrurfm"ent of Dew tr. No.neW1ne$ have beell appointed during this period. In sel¢cting newtrllstees the flllu, wescek (o identify people who have the relevant skills and Lwity to contribute to the developmeiit of.the thaTity.. They may also b¢ showing their level ofinterest by regularty attending events and functions organised by the Chty and their willingne&s to volunteer to help infjurbroader COrnmUDity work. Potential trustees may be inyited.to attend truste..MeetInO as observers and given more detai]s"."of.the d)arity'S aims and activities an¢ if all agre4 they may then bc proposed &s new trLlStees at.th¢.subscqucntlruste¢.'s meeting. This process will allow du¢ considffition ofthe person'.s eligibility? personal competen¢@.speciaIist"knoTh.le4Fe and skills. Induction and Training of Thistees No neiv trustees were appointed withill this peri(Nl Risk Management. The trustee5 hav¢ assessed the risk51b¢ charity faces and have drawn up JrigL matiix ivhich identifies the major risks by area of activity. the natureof those risks. the likelih(x)d of the risks happening. and the measures laken to manage them. The trnstees review"this..risk matrix regularly at their meetings andatmeetings of.th&sub-coii]mittee5 on finance and building. The trusttts are satisfied that systems are in place, or arrangements are iThhan to manage the risks that have been identified Jnparticular. insurance cover i5 in place and the finances ofth¢ Mosque are kept under review. Appropriate CrAminal Records Bureau (CRB) checks, supported by ularlY Teviewed policies. are made for all those who work with.childten OT other vulnerable groups wtthin the Mosque or the centr¢. Objectives aDd Actsvit Our Aims The objects of the tharity are set outin the memoraridum and arficle&of the d)arity and are sumMSed as folloivs: To advCe the Islamic faith in the Eastbourne area for the benefft of the pu.bJiG in parti. cular through the holding of prnyeT meetill lectures, the public celebrdtion (Jf religiousfestivals and the distribution of literati on1he Islamic faith to en]ightsn otbers. To advance the education.of. alld.to provtde facilities ID the interests of social we]faw for leisure-time 'oceupatioD"with" the" objectiye of improving the conditions of lif¢ for allTesi(lents of Eastboume and the neighbowth(x)d by"theyrovision, maintenance, and management of a£ommunity centr Our Objectives Our objectives are setto reflect our fa"ith.and COU]unity aims. Eath"year"our. trustees review our objectives and activities to ensureth.ey Continucto reflettour atms. In carrying out this rewew. the.tsustX8 have considered the Charity Commission s geneTal guidance on public benefit and its supplementary pub]io guidance on the advancement of religion for the public benefiL Our dual aims Temain to provide a facility where Muslims cali Ivorship and to provide a community facility foT all the inhabitants of Eastbourne."Our Iong-terni ambitlOD IS to build the self-confidence of Eastboume's Muslims in their faith, and through our. commimity. facilities and activnies help make our aa a peacefvl. vllant. and harmonious community.
EASTBOURNE ISLAMIC CULTURAL CENTRE (A COMPANY LIMITED BY GUARANfEE) Strategies We want to make our Mosqueacce55ible•ndivelcoming venue ivh"eTe all Muslims,"or those wh(J wish to know more about our fait caTr come together to learn xbout their religion and worship. We have"facilities for women who want to pray at th¢ Mosque: The Mosque is ahvays open with daily prayer& the Friday prayers being a focus of our activities. At our 'know Islam bettef eventswe share the teachInS of Islam andthe nature of our faith wilh non-muslims. In addition to an open day, we plan to hold an open week each year when we iTrvite collgregations from all the other local faith commwiities.to visit.us and learn.more"about Islam. An important part of out strategy is comn]unty welfare and edllcation. All our con)muDty facilities and activities including classes. health initsatives and seminars are Mrydely advertised, and we ivelcome the participation of all in our local community. Muslim and non-MusliD] ale. Most of our tiVitieS are frce andsuprted by donations from within the community.. A¢bge is.made formadr&%sah. 14elping people who have movedto Eastlwurne settle in the community successfulty.is important to us. We nin two projects that help ensure thaf faniilies. whose first languafje is not Enfjlish rec¢ive appropriate FglIsh language teaching and thattheir dLildrffl arehelp&l in their attendance at lo¢al schoo]s. Use of Volunteers Volunteers are an in1pot re50urGe in both our faith aThd communty work. Volunteers are involved in most of our faith and c(Jullnunity acttvities, and we have n]any people regularly giving their time. All our trustees also give their time freely. We encouall mernbers of our Mosque to be involved En voluntaryactivities and to share their skills with others. All those volunteer5 working ivith projects involving children or other vulnerable groups are CRB checked. Grant-maknig policy Those att.ending our mosque.have giyen".generously. to disaskr appeals arising.from naturdl calamities affecting various countries atoulld the world. This yfygr. as we did last year, we administered theTeceipt and distribution of Zakat, which is collected and distributed in accordance with the teachÉngs of TsIatn for the relief of.thowin poverty. We work with partner OrganisatioSllally the local Mosque. to identify who we can help. Activities and."Arhievements How our activities delivèrpublicbenefit The charity catries:"out" a wide rdnge of.activities in pursuance of tts charitable aims. The tnS consider that these activities, sun]marised below. proYidel)enefft both to those who worship.at ourmosque and the"wider community of Eastbollme. ReLigious Activities Our Mosque pmYides."a.centre"for our"""prnyers znd"WOTship and for thff artivitie&associated with our faiih. During the year under review. w.eoffered a"range ofreligious Servi and activities..including. Prayers." The Mosque is 0) fordaity and Friday Pfdyers. During the we&.we have over 300 people who regularly attend daity and Friday prayers. Festivals.- People areencouraged to provide food to those iyho wish to break theirf&%ttogether in themosque. Eid was also celebrated atthe M05que with &famity day and communal meal. Funernlfacililia.- The.Mosqueprovides a complete fimeral service in line with the teachingof Islam. We help and assist the deceased's bereaved relatiyes in Organising burials and work closely with fimeral directors and the cemetery. We also hold special Gkn tot¢ach peopk kM)w to pr#d with Islamic burial p.roceduKs.
EASTBOURNE ISLAMtC CULTURAL CENTRE (A CO1VIPAl LIMITED BY GUARANfEE) Civil Marriage andNikkoh.. The Mosqlle pm..vides Muslim couples with an appropriate location Nlld(ah (Islamic marriage). Hifz clussa¥.- Memorisation of th.e Qtjran" is considered an important. element"o"f relioious education.and training. We aim to provide this facility in the future for the young Etople and adults in the Mosque: Inter-fuith din10 (lur Mosque is an active member of the Faith Communittes FoTum for the E&8llx)urne area. We use this platforni kn promote inter.-faith dIogue and social Cobesion. Zakat." It is apart of our faith that all who is able 5bould giye zakaL Zakat is collectéd in proportion to a person's means, in accordance withtheteaching of Islarn, and is the giving of money for a number of specific purposes, including to help others, and to fiwther Ihe teachings of Islam. Community"Attivities The charity encoury ¢ommunity. activities, which is beneficial to the community. Visiting."orkeeping in touch with our congregation athome. in hospitals or in solitary confinement is a great suppoit Representing and facilitating meetings with the1ocal councils.to secure reasonable accommodation and benefits to refugees and other members of our ¢ommunty hasbeen a rething experience for everyone. ErnrK)wering ourmembers"through participation in Eastbourne Cultural thvolvement Group has enabled the mosque to contiibute to the welfa4d wejl-being of the diverse alld wider community.. There are numerous benefits to.participatin.g.iti comniimjty service, knthfor.you"alld"othS. Volunteers from our community sup1the"cbarity"ad.enSre the smooth of all affaiT5. They donate their tim& money and energy to benefit the community as we]1 asthe fol]owing befits. Give&our voJuntea3 a way to hety) others Helps iniprove Duf community Provides a.ivay fo meet new friends Gives some of us a way to BaiD workexFerien¢e and 1more about certain jobs Partnership workingaDd Perfornance review. The charity w0S in partnership with loca] statutory and voluntary OTganisatsons. ThoconsiTudive collaboration with Community Safety Partnersbips (CSPS). fornierly knowi as crIe and Disorder lieduction Parlner5hips in England, enable the charity tsllpprt the police localAuthorities fire and rèscue authorities health- clini] ¢on]rni&sioning groups MonitOTing and evaluation play an important role in ensuring theeffective.delivery ofsuccessful partnership workiThg. For efftctive monitoring.to t(e place, clear performance"criknia"Deed to be set.".Once these criteria are agree.perf0rce lIe evaluated asaingt the shared targets.
EASTBOURNEISLAMIC CULTURAL CENTRE (A COMPANY LIMTfED BY GUARANTEE) Our mosque in.E3stbe.jS.weII recognized in the wider comtnuttity as.Jpositiveinfluence on" community cohesi0 development and parti¢Tpation at local conferences OTganized by the council: the Tr4HS and other diversity-orfiented..community inclusion groups. We have a suc£essful"record of.WA)rkiDgivilh other agencies such as the police. Financial Review The charity enjoys financial stability, is debt free the trustees regu.larty monilor the finance. It operates independently andthe regularffflanc1 T¢POrtin<F is lead by the l£ad The for finance headilltr the fmancial control. The charity has Lxamined its income and extnses and has tsken appropriate measuK4 to ensure the accounts has returned to positiv&balance after a challenging period. The chaTity commends thtrsensible financial management. The charity is.also conscious of the fact thatwc should conttDuelo explorc sources to rais¢.itiore fr]anc¢ to continue to be stable duringthis cutrent dIfficUhp1(K1. Reserves Policy The trustees havereviewedthe resee$ policy ofthe charity. The policy is to hold enough fimds to meet three months, operating costs of the Mosque. The have established that a second floor to our Mo4ue facilities is needed to accommodate women.'s prayer."aTea.andmore classrooms. The trustees have des]lated.£j.7s.s2s toivards the anticipated building wodt4 which isthe restricted fiJn(L The Tru5L bas raised donations of £89.402 foT ¢UtTent financial Restricted FuDds The restricted fimd.of £175,515 reserved out of the total funds to provide enough funds tn meet the Masjid?s expenses. Principal FundiDg.Sour The charity's main source of income isdonations- Donation at Fridayprdyers by those attending the Friday prayers and additional voluntary donatAOnS frnm the community. Ini'estment Policy and o.bjectives The cl)arity ha5 llo long-terni investments. It continues to debate and exploTe.a long-terni financial income to sustain the charity. Plans for Future Periods We intend to extend.theMosque upwards by building a second flIH)rto the &iiisting strncture. the &trnsion will house the women's prdyerroonLandadditional Classrooms. We a]so plan to hold z series of eva]ts and.we M'ill be inviting visiting Imams to ourmosquewho can share with us their learning and UDderstandnig of Islam andthe teachings of the Holy Qur'an. We continlle to place in]EKYtance on sharing a g(M)d understsuding of Islam with our non-muslim neighbours whilst gaining and understanding of their culture and trdditions. Statement of Trustees RpolbIlity The trusfres (who are also the deC of Eastbourne Islamic ctr Centre for the purpeS of company law) are responsible forpreparing the Trustees Annual Report and the financial sLem¢nts ID accordance with applicable law and regulations. Cornpany law requires the tri]stees to pw fjnancial statements for each financial year. Under that law the trustees have elected to prepare the financial staternents in accordance with the UDited Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting StsDdards and applicable law). Undercompany law th¢ trustees tnust not approve the financial ststements Unless they are satisfied that they ve a te and fair view of the state of affairs of the charitable company and the income expenditure of the charitable company f(r.that period and ensuring compliance with the Charities Act 2011:
EASTBOURNE ISLAMIC CULTURAL CENTRE (A COMPANY LIMITED BY GUARANfEE) In preparing-tIKse financial slatements. th¢ kn]stees are required to: Select suitable.accountingpolicies and tben apply them consistently. Observe the methodg and principles inthe.Charities SORP. Makeiudgements and accounting estimates that re&sonable and prudent; State whe1her applicable UIQ Accountino Stsndards havè been followeiL subject. to any material departures disclosed and.explained in thefinancial statement Prepare the financial slatements on th@ going concern basis unless it is inappropriate to presurne that the clwitable Gompany will continue in operation. AppointmentofFuture Tn Following the appointmenL new trustees will be iritriyjuced to thetr rol¢ 8Dd given copies of the lrnst Constitution and a guide to the policies and procedure ad0ed by our charity. Severnl publicatiofjsfrom the Charity Commission ivill also be provided including the guidance on ¢haTities and public benefitand on-theadvanGemeDt ofre]igion for the public benefit. This wll ensurethat new trustxs aware 0£ the scope of theirTesponsil)i]ities under the Charities Act. Initially, the now trteeS will woAt with.an existing 1Thtee assisting on particularACtii£ities and projects run by the charity. After satisfactory feedback from existing trustees, they may then be the t&8k of Ivading a particular activity 01 projecL rq)orting wogress at trustees, meetings. The trust are responsible for keeping accoutLting rewrds that are sufficient to show and explain the charitable compally's transactions and disclose with re&sonable accurdcy at any timethefjnancialposition ofthecharitable company and enable them to ensure thaLthe financial statements comply ivith the Companies Act2006. They are also responsible for safeguarding the a&t& of the charitable ¢omp8ny and hence for laknng reasonable steps for the prevention and detectiorL of fraud and other irr¢gulaTities. SMALL COMPANY EROVISIONS This Teport tlas beffl prepared in acLX)rdance with the special provisions for 8ma]I companies under part 15 of the Companies Act 2006. Registered office: 40a Ashford Square Eastbourne East Susse Signed by order ofthetrustees BN213TX B M S Koomar 11. o8-zo-ZS
EASTBOURNE ISLAMIC CULTURAL CENfRE (A COMPANY LIhirrED BY GUARANfEE) INDEPEIYDENT EXAMINERYS REPORT TO THE MEMBERS OF EASTB.OURNE ISLAMIC CULTURAL CENTRE FOR THL IE4R EIVDED 31 MA Y2024 I report to the ttustees on my ek7mination of the financial stateIents of EASTAOURTrIE ISLAMIC CULTURAL CENTRE LIMITED Ithv charity) for thcyear ended 30 May 20A? . Responsibilities and basis.of report As the charity's trustee5 of the Gompany (and also its directors forthe purpo of company law) YDU are responsible for the preparatton of the accounts in accotdaftce with the rcquirements ofthe.Companic&Act2006 ('the 2006 Act,). Having satisfied myself that the accounts ofthe company are not required to be.audited under. Part" 16.of the 200.6 Act and are eligible for independent..examination, I report in respe of my examination of your"charity's accounts as carried out under section 145 A)f the Charities Act 2011 ('the 201 l Act.). In carrying out my eL8mination I liave followed the Directions given by the ChaTity Commission under section 145(5) 0)) ofthe 2011 ACL Independent.examiner's statement. I have ci)mpleted my examinalio"J). I confitm Ibat no ntter$ .h&ve .come to my attention in connection with the examination giving.me cause.to believe: Accounting recorib were-not kept in Tespect of th¢ charity a&required by section 386 ofthe ?006 Act" or The flnancial sfatements do not accord wtth thIKe r¢cords' or The finCial statements dnot compty wtth the accountino requirementsof sethon 396 of the 2006 Act other than any reqUIent that the accounts give a 'ttue and faif v.iew which is not.a rnatter considered as part of The filallcial stateMts bave not been prepared in accordance. with the methods and Tjrinciples of the Statement of Recommended PCtice for accouDtiDg and reporting by charities applicable to charities preparifjg their accounts in accordance wtth the Financial Rewting Slandard applicable in the UK and Republic ofJreland (FRS 1.02). I have no con"cems.and have come across noDther matters in connection with"the" exaniination to ivhich attention should be drawn in tt)is report ID orderkn enable a proper Understanding of the accounts to be reathed. Ind¢p¢ndent Examiner 45A London Road St Leonards on Sea East Sussex United Kingdom TN37 6AY
EASTBOURNE ISLAMIC CULTURAL CENTRE (A COIVIPANY LIMITED BY GUAIL4NfEE) STATEMENT OF FINANCIAL ACTIVITIES FOR THE FEAR ENDED 31 MA Y2(124 Unrestricted Restrieted funds Tot21 2024 Total 2023 Notes Incomin Donations and legacies Grants from funds and othff Gharitie& Other Incomi resoiirceslGift Aid resourtes 89AOZ 8,189 Total incoming"resoUrc. 89AIY2 89,402 107,490 Resources e Fundraising and publicity costs Charitable expenditure Grants payable nded. Support costs Managemelltandadministtatkon iOJ83 iOJ83. 6,140 83,938 Total r¢sources.:expended io 158 8&158 Net (expendithre)fmtomeforthe yearl Net movement ID funds Fund balancesat i Jwie 2023 1058314 15582. 14 1,540,802 Fund b212nees at 31 May 2024 lu59A58 1559.458 1,558,2 E4 The statement of.."finaDGial"activities".includes"all gains and losses Tecognised".in the"year.. All income and exprnditure duive from contAnuing activities. io-
EASTBOURNE ISLAMIC CULTURAL CENlllE (A COIVIPANY LIMrrED BY GUARANTEE) STATEM OF FINANCIAL P0sION ASAT31 A£4Y2024 2024 Notes Fixed assets Tangiblc &"S 13 1,233,l61 1,233,161 Current assets Cash at baTJk and in hand 325.063 32i.1163 Crediiors= li0ts falling""due ivithin.one Year Nct current{liabiliticsy.& 325,063 Total assets Ic&%currcnt liabilities l.i59.489 l. j58,?24 Income funds." Restricted fun¢ts Unrestricted funds .175.525 1.383.964 175.525 ,382,699 1.559.489 .558.224 For the year endiug 3(1 W 2(PJ the charftty was entitled to exeJi)ption from audit under section477 of the Companies Act 2006 relatingto small ¢ompanies. Directors'rtsponsibiliti¢s: The members have not required the GomTiany to obtain an audit of its financial statements for the year in question in accordance with section 476. The direc acknowledge their responsibilities for complying with the rcquirements of the Art with respect to accounting recor&s and the pryration.of fmancial statements. These fmallcith statements have been prepared. in accordance with the provisioD& applicabk ts>companies' subjert to the small companies. Tcg1¢. These fllwcial statements were approved by the trustees and authorised for issue on .:.......:..:.... signed by: M G A Shamitn Miah Trustee Ll.
EASTBOURNE ISLAMIC CULTUIL4L CENfRE (A COMPANY LIMITED BY GUARANfEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MAY2024 Gelleral.inforniation The charity is a public benefit entity and a private c()mpany litnited by ouarantee.Tegistered in England and Wales and a registered charity in England and Wales. The address of the [CStered office is 45A London Road, St Leonards on Se4 East Sussffj TN37 6AY, England. Statement ofEonJpliance These fmanciai statements have been prepared in ¢ompli8nce with FRS 102: 'The Financial Reportin(r Standard applicabl¢.in the UK and the Repub]ic.Df Ireland,, the statement.of Recommended Practice applicable to charities preparing their accounts in aecordance with the Financial RertIng Standard applicable in the UK and Republic of IreLand(FRS 102) (Clwities SORP (FRS 10?)) and the Cotnpanies Act 21iO6. Aceountingpolici Basi5 of preparation The financial statemeDts have been prepared on the histortcal cost basis, as"rn(xlified by the"Tevaluation of certain financial assets and liabiliti&s and"inveStent proFerties me&sured at"fair" value through income or expenditure. The financial statements ate prepor¢d in ster]ing, which is thefunctional currency of the entity. Goiug concern There arc.no mataial UnCaIntieS aboutthe charTty's ability to continue. Fund accouDiDg Unrestricted funds a.vailable for use at the discretion of the tiustees to any. of the tharity¥ purposes. Designated. fimdsare unrestricted fimds dmarked by the tnJses for parttcular fikn pmiect or commitment. Restricfyd fi]nds are subjeded to restrÈctiolls on their expenditure declared by the donor or thTough the ternis of an appeal and fall.into one of two sulKla55es: restricted incorne funds or eDdowrnent funds. IneomiDg res0.urc All incoming resources 7re included in the statement of financial activities when entitlement has passed to the charity. it is probable that the economic benefits a&s(Kiated wilh the transaction will flow to the charity and the amount can be reliabty measured. The followin specific policies aTe apFilied to particular categories of income: Income from:donatiODS or grants is recognised when. there is"evidcnc¢. of entitlement to the gift. receipt is probable-, 8nd its amount can measuTed reliably. LewaGy income is recogni.when receipt is probable: and entitlement isestab]ished. Income from donated goods is measured at the fair valile of the goods uDle&8 this is imprnctical to measure . reliab"ly. in which case the value is derived from the cost to 1he".donor or.the eStinmt resale value. Donated facilrtkes andservic¢s are recogDtsed in the accounts when received if the vallle can be Teliably measured. No amounts are"ll)cluded for the"contribution of general volunteers: Income fro contracts for th.e suppty of services is Te£ogDised with..th"e de]ivery. of thé Contracted servtce. This is classifiedasunrestricte"d fun&8 urdes5 there is a contractual"Tequirem"ent..for itto be spent on a particular pwpose and returned if unspenL in which case it may be regarded as restricted.
EASTBOURNE ISLAMtC CULTURAL CENTRE (A COMPIINY LIMITED BY GUAIL4NfEE) Resources expended Expenditure 15 recognised on aTh acL7uals basis as a liabilty is incurred. Expenditure inch]de5 any VA T ivhich cannotl)e fillty recovffe4aDdis classified underheadings of the statementDffinancial activities to which it relates.. expenditure nn.rnising fimds iilcludes the costs of all fundraisingactivities. eventy non-charitable trading activities. and the sale ofAonatedgds. Expenditire oll charfttable activtties includes all costs incurred by a charity in undertaking activities that fithher its d)8ritable aims for the benefit of its benefi¢iari&s, including1hose sllpporf costs and costs relating to the govem8ncefj£the¢harity apportioned to charitsble adivities. Other &xpenditureincludes all exYendibe that is neither related to raising funds for thechaTity nor part of its All costs are all(Kat"ed to"expenditure &egories reflecting the use oP.the"reIrCe. Direct costs attributable to a single activity are allocated directty to that activity. Shared cosb are apwtioned bthveen the activtties they contribute to on.areasonable.iustifiable and consistent basiL Tangible assets Tan(rible assets are initialty recorded at cosL and subsequeDdy. Slated at )st lessany accuniulated depr¢¢iation and impairment lo&scs. Any tanle &%sets carried at revalued amounts are recorded at the fair value at the date of revaluation less any.subsequent accumulated depTlation aDd.subseq"uent accumulated impairxllent losses. An irKre&se ]n the.:carry.ing amount of an Set as a rnsult of a revaluation. iS.re£0]Sed in other recognised gains and Ios5e4 Jmles5 it reversesa¢harge for impaiment thathas previousfy be recogn". ised as expenditure within the statement of financial. actsvitie& A" decrease in the carrytng amount of an"asset"as a result of Tevaluation. 15 recognised in other recognised gains and losses, except to wthich it offsets any previous revaluation gain, in which case the loss is shown within.other recognised gains and lossesim the. statement of financial activities. Depreciatio Depreciationis calculated so &s to write" off the cost or vaIuation"of an ass¢L. less its Tèsidual val"u4 over the useful economic lrfe ofthat asset follows: FixtUTes and fittings 151 reducing balance Impairnient of fixed assets A review. for. indicators of in]pairment is Calea out at each reportin.g date,.with the re¢overable amount being estimated where such indicators exisL Where the cwrying value exceeds" the recoverable amount, the asset is impaired accordingty. Prior impairnlents are also reviewed for F4411)Ie reyetsal at each Teporting date. For the Purp05es.of.lPtitrm.ettest1ng, when it is not possJlJle to"estirnate the recoverable amount Df an individual asset, an estlmate is made of the recoverable amount of the cash-.(rencrating Imit to which the asset bclongs. The ¢ash-generating Mnit is the small&st identifiable group of assets-.that includes the asset and generates cash inflows that largely indqKDdent of the cash inflows from other a&qets or groiips of 8&8ets. For itnpairnient testing of g(y)dwill, thigooths411 acquired in a business combination is from the acquisition date. allocated to each of the cashenerattng units that are expected to benefftfrom the synergies of the combination, ]eSpeCtive of whether other assets or liabtlities of the cbarity aroassigned to those units. Government" grnnts. Governmentgrants.are recognised. at the fair value of the asset r¢ceived orTeceiMable."Grants are not recognised until there is reasonable assurance that the charity will compty with the Conditions attathing to them and the grants will be receive Where the grant does not impose specified fubjre perforn]ance-related ciinditions on the recipienL it Is recognised in income when the grant tyoceeds are re]ved or receivable. WheTe the grdnt does impose specified tUre p¢rfomiance-related conditto% A)n the" recipienl it is recognised in income "Imty when the perfomiance-related conditions have be"en.met.. Where Erants received are prior to satisfying the revenue recotion cziteria, they are
EASTBOURNE ISLAMIC CULTURAL CENfRE (A COMPANY LIMrrED BY GUARANfEE) recognisedas a lial)i]ity. Limited by guarantee None oftheTru5tees has beneficial interest ill the cotnpany. All the TTUStees aTe Members of the company and guaranteeto con1n1te £lO in the event of a i¥inding up. 5. Cash flow statement The truStS have taken advallte of the exemptii)n in Financial Rwrting Standard No l from the Tequirement to produce acash.flow Staternt on thc grounds that it i&a small char&ty. 14-
EASTBOURNE ISLAMIC CULTURAL CENTRE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOIJNTS FOR THE FEAR EM)EJ) 31 MA Y2024 Donations and."legacies 20?3 Donattons and gifts Gift Aid Tecewed from HMRC 89A02 89.402. 99,301 7 Income in grants frnm funds and other charities 2023 Grants from Government- IIMRC JRS GraThr 8 Other iDcoming resourtts ?024 Gift Aid from HMRC 8,189 Grants payable 2023 Grants to indivilknals 15-
EASTBOURNE ISLAIVllC CULTURAL CENTRE (A COMPANY LlllllTED BY GUARANTEE) NOTES TO THEACCOUNTS FOR THE FEAR EM)EJ) 31 MAF2024 10 Total resourw expende "Staff DeprecRation Costs Total 2024 Total Costs Costs of generating funds: Fundraising aThl publicity Charitable expenditure: Grants payable Support costs Management and administratton IOJ83 6,140 47539 1,079 1.079 39540 8S158 47539 .3940 158 90,078 11 Trustees None of the T teceived.any reinuneration during the year. 12 EmpIoyees Number ol employees The average monthly number of employees during the yeor was" 24 Numljer Number Administration Funthaising Employment eosts 2023 2024 Wacres and sa]aTies 50,866 47,539 Thei'e were no employees whose annual emoluments were £60,000"or m()re. 16-
(A COMPAIYY LlThlfTED BY GUARANfEE) NOTES TO THEACCOUNTS FOR TIIE YKIR ENDED 31 MA Y2024 13 Tangible assets Cost At l June2023 1225.965 Additions Disposals At 31 May 20?4 14.917 Deprecialion At l June 2022 7.721 On disposa]s" clge for theyear 1.079 At 31 May 2023 8.800 Net book value. At3LW2023 1225,965 7.196 At 31 M%y2024 122&965 17-
EASTBOIJRNE ISLAMIC.CULTURAL CENTR (A COMPANYLIMITED BY GUARANTEE) NOTES TO THE ACCOUNrs FOR THE YEAR EM)ED 31 A£4Y2024 14 Anatysis Df net assets between Funds Total Fund balance& at 31 May2024 are repSented by: Tangible fixed asse Investments Current a&s¢ts CreditOTS:"amounts.falling due within one year 1,232,082 327,407 327.407 1237,082 1,559,489 18-