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 Ch￿ityf0r 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 K￿Mar Mr Mohammed Gulam AbM￿ Sbamim Miah Mr mo1￿1}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 sub￿01]￿l￿eS 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￿.0ft￿e" 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 de￿S 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 fu￿1claI control, prepares monthly fillanci￿ rem to the.community:.atLd Collabo￿t¢S with the independent reviewer. RecruitEnent and Appointtnent of Trustees The existin(v trustees are.ryonsible.for the Tecrurfm"ent of Dew tr￿. No.neW1n￿e$ 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 Ch￿￿ty and their willingne&s to volunteer to help infjurbroader COrnmUDity work. Potential trustees may be inyited.to attend truste￿..MeetIn￿O 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.le￿4Fe 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 sumM￿Sed as folloivs: To adv￿Ce 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 a￿a a peacefvl. vll￿ant. 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 teachIn￿S 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] al￿e. Most of our ￿tiVitieS are frce andsup￿rted by donations from within the community.. A¢b￿ge 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 F￿glIsh language teaching and thattheir dLildrffl arehelp&l in their attendance at lo¢al schoo]s. Use of Volunteers Volunteers are an in1po￿t 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 encou￿all 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 Organisatio￿￿Sllally 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 tn￿S 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 dI￿ogue 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 welfa￿4￿d wejl-being of the diverse alld wider community.. There are numerous benefits to.participatin.g.iti comniimjty service, knthfor.you"alld"oth￿S. Volunteers from our community sup1￿the"cbarity"a￿d.enS￿re the smooth of all affaiT5. They donate their tim& money and energy to benefit the community as we]1 asthe fol]owing b￿efits. 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 1￿more about certain jobs Partnership workingaDd Perfornance review. The charity w0￿S in partnership with loca] statutory and voluntary OTganisatsons. ThoconsiTudive collaboration with Community Safety Partnersbips (CSPS). fornierly knowi as crI￿e and Disorder lieduction Parlner5hips in England, enable the charity t￿sllpprt 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￿.perf0r￿ce ￿lIe evaluated asaingt the shared targets. EASTBOURNEISLAMIC CULTURAL CENTRE (A COMPANY LIMTfED BY GUARANTEE) Our mosque in.E3stb￿e.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¢POrtincompanies' 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 [C￿Stered 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 Re￿rtIng 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"inveSt￿ent 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 UnC￿aIntieS aboutthe charTty's ability to continue. Fund accouD*iDg Unrestricted funds a￿.￿vailable for use at the discretion of the tiustees to any. of the tharity¥ purposes. Designated. fimdsare unrestricted fimds d￿marked by the tnJs*es 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 ofAonatedg￿ds. 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 exYendib￿e 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"re￿I￿rCe. 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 tan￿le &%sets carried at revalued amounts are recorded at the fair value at the date of revaluation less any.subsequent accumulated depT￿lation 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 Ca￿lea 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 F4￿411)Ie reyetsal at each Teporting date. For the Purp05es.of.￿lPtitrm.e￿ttest1ng, 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 cash*enerattng 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 reco￿￿tion 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 con1n1￿te £lO in the event of a i¥inding up. 5. Cash flow statement The truSt￿S have taken advallt￿e of the exemptii)n in Financial Rwrting Standard No l from the Tequirement to produce acash.flow Statern￿t 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 .39￿40 158 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" cl￿ge 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 rep￿Sented 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-