EASTBOURNE ISLAMIC CULTURAL CENTRE (A COMPAIYY LIMITED BY GUARANTEE) EASTBOURNE ISLAMIC CULTURAL CENTRE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MAY 2025 EASTBOURNE ISLAMtC CULTURAL CEYfRE (A CoMP￿NY LIMrtED BY GUARANTEE) CONTENrs Page Trustees, re￿)rt IndependentAuditors rq)ort statement.of financial activities Balance sheet io Notes to the accowits II EASTBOURNE ISIAMIC CULTURAL CEiYfRE (A CO￿ANy LIMITED BY GUARANTEE) TRUSTEES, REPORT FOR THE YE4R EJVDED 31 MA Y2025 The TTUStees who are also the directh for the purposes of the company law. havcple&8Ute in presenling their report and the unaudited fin￿l¢la1 statements ofthe charity for the ended J l May 2025. Reference and Administration Aletails Registered charity name: EASTBO.URNE ISLAMIC CULTURAL CENTRE LIMtTED Charity Tegistration number 1152022 Company registration number 08514740- Registered Office 45A.[￿ndOn Road St Leonards on Sea TN37 6AY The Trustees MrTwalebuddeeen Durgahee Mr Bhye Mohammed sherilTK￿rnar Mr Mohauun¢d Gulatn Ahmed Shamim Mith Mr mohaM￿d Fakrnl Alam Company secretary Tiyalebuddeen Durgahee IndependentExaminer Colenk￿ Isah 45A IA)ndon Road St Leonards OD Sea .East"Sussex TN37 6AY Bankers Barclays BanK Lloyds Bank Struetur& Governanc4 and managen￿￿t GovernI￿{F document. The Eastbourne Jsl8mic Cultural Centre is a choritable company ]imitedby guarantee. Its memoIat￿llrn and articles of association govern the chaity. OrganisationalstTUCture". The charity trustees and the directors areresF4)DsiI)le for general control and man￿￿eMellt of the charity. The trustees oive their tine freely and rec.eive no remuneration or other fiDancial incentives"or.benefits. None of the trustees have any beneficial inter&%t in the company. All the t￿￿eeS are rnembers of the.cornpany and guarantee lo contribute £1 O in the event of a winding up. The trustees meeLmonthty and at¢ responsibk for all decisions taken in reIation to the rllnning of the Mosque and the centre. facilities and."the acttvities.pm.vided by the ¢h3rity. To assist in the smooth Thnning of"the.charity, the trustees have set up a Dumberof subrfommittees that he]p thetn oversee cèrtain aspect. oftharity's worL Sub-coininittees are currently set up forEducation. Executsye Advisory Board (Community Group) and report back with their re¢ommendatiODS to the Meeting of.the trustees. The SuFFwmmittees eaGh rn"eet. Six limes a y"ear, on alternate months to each other. The. chairof trnstees chaiTS both 5uFrfommitt¢es ivhose membership retleGts the particular skills that tLlJStees can brAng.lo the workof the Sub<￿MI￿¢e8. The day-tfrday management of the Mosque and the centre's facilities and projects are delegated to the committee with skills this area.:A.separate committee deals with the Friday EASTBOURNE ISLAMIC CULTURAL CENTRE (A COMPANY LIMfTED BY GUARANTEE) collections and ballkiDg- Th¢ Director for fmance ryrts to the Irustees, exercises internal financial control, prepares monthty financial reports.tothe community, and collaborates.with the Inde￿n(lent revieweL Recruitmentand Appointment of Tntstees The exvsting tnths are respon.s&>le for theTecruitment of new trustees..No.neW.tn￿es hav£ been.app"ointed during this period: In selecting nèw. tn￿ in the futur4.ive seek to identify people who have therelevant skills and capacity to contribute to the development of the charity. They may atso be showincr their level of interestby regulaTty attending events and functions o￿aniSed by the charity and their Trillingne&s to volunteer to help ID oiirbroader community work. Potential trustees may be invffed to attend trnstees, meetings as observers and given more de.tails of the charity's aims and activities aniL if allwe4 they then be prowsed &s new trustea5 at the subsequent Inistee's meeting. This process vill allow due-considerats""on of the pe￿.Off'S.È1iglbI1Ity, personaLeompetence. spe.ciali¥tJ(nowledge and skills. Induction and Training 0f.Tn￿e¢ No new tnjstees were appointed within thispeTi(KL Risk Management The trusteesthave assessed the risks the dwity fa￿ and have dtThn up a riskmatri¥.which identifies the major risks by area of activity. the nature of those Tisk4 the ILeliho(xl of the risks happen. ing. and the measures thken to manage them. The trust￿ review this nsk matrix regularty at their meetings aDd at rneetings of the sulKommittees on finance and building. The trustees are satisfied that systems are in place, or arrdngemfflts are in han￿.:tO manage the risks that have been identified" In particu]aT. insurdnce cover is in place and the financ.es of themosque are kept under review. Appropriate Criminal Records Bureau.(CRB)cbecks, supw)rted by regularly reviewed policies. are made for all those who workwith children or other VUli￿able groups wtthin the Mosque or the centre. Objectives aDd Activiti Our Aims The objects of the charity are set out ill the rnemorandum and articles of the.¢harity and are summarised ￿ follows: To advance the Islamic faith in the E&8tbourne area for th-e benefit ofthe public in particular throutsh the holding of prayer meding& lec• the public celebration of religious festAvats and the distribution of literatu￿ on the Islamic faithto enligbten others. To advance.the" edu"cation"of...and to"provide fa¢iltties in the iDterestr"of sou-al welfartt."forlèisure-time oGGUpati0￿ with the objective of improving thc cotjditiotts of life".for all ￿sIde1]ts of E&stbourne and the neiJts bourhood by th&provision. n]aiDtenance, and m3nagement.of a community. centr£. Our Objectsves Our objedivesare set.to.refiect our faith and"cornmunity aims. Each year our Intstees.review our objectives and activities to enSUTethey continue to.reflertour aims. In caryÉng out this revieiy.. the" tr￿￿teeS b"ave"considered the Charity Commi￿On'S genernl.guidance on public benefit and its supplementary publicguidance.fflthe advancement of religion for the publicbenefiL Our dual aims Tenmin to provid¢ a facility ivhere Muslinis can worship and toprovide a community facility for all tbe inhabitants of Eastbome. Our long4eJrn ambition is to build the seIf-confidence of Fastbourne's Muslims in their faith, and through our community facilities and activities help ￿￿ke our ST￿ a Peace￿1. vll)ranL andhamionious community.. EASTBOURNE ISLAMtC CULTURAL CENTRE (A COMPANY LIM￿ED BY GUARAwfEK) Strategies We ivant to make our Mosque:accessible"and.wètcorning venue where"a]l Mllslims, o"rth"ose.who. wish to know more about our faith..can cometO(rdher.to.learn about their religion and WO￿lp. W£.have.facilities for w.omen who want to pray at the Mosque. The Mo$que is always open with daity prayers. the Fnday prny¢rs being a fo.cus of our activities. At our 'know Islam bet￿. eventswe share the teachings of Islam and the natureof our faith with non-muslims. In addition to an open day. we plan to hold an open week each year when-we invite congre.gations from all the other local faith communities"to.visit.vs.and learn more".about tslarn. An important part. of our strategy.is.wmml￿Ity welfare and education. A."Il our community facilittes.and activities including cla&se"5. health"initiatives and seminars are widety advertise4 and we 3velcome th"e..participation of all in our local community. Muslim aDdnoTh-Mu51im alik¢. Most of our a￿1vitieS arefree and sup￿rted by.donations from within the community: A charge is made for mad￿Sah. Helping peoplewho hayernoved".to"Eastboume settle in the con)n)unity successflllty is."imPO.rtan"t."to us. We Tun two PTojects that help:￿sUre that &milie4 whose first lan>we is Dot ED J(v ish receivoapproprth. English language teachin(r and that their childreThare helped in their attend￿ce at local schools. Use 0£ Volunteers Volunteers."are aD"impo.rtaDt.Tesource in ix)th.our faith and conunimty wod(. Volunte￿5 are"involved in most of our faith and Community activitie4 and we have many Feople regul￿lY oiying""their.time. All ourltustees also give their time freely. We encourage all members of our Mosque to be involved in Yoluntrdry activits and to shar¢ th¢ir ski115 with others. All those volunteets working with projects inv.olv.ing childrell or other vulnerable wups are CRB checked. Grant-MakingJ)olicy Those attending our Mosque have given.geneTOUSly to disther ap￿15 arising from natwal ¢alamities affecting various countries around the worl& This yeaT. as we did last year, we administered the receipt and distribution of Zakat, which is collected and distributed in accordance with the teachings of Islam for the Telief of those in poverty. We ivork ivith partner Or￿lisations:￿Sllalty the local Mosqu< to identtfv who we can help. Activities and Achievements How our activities deliver public beTh¢fft The charity ¢arrAesDUt."a widErange"Df"activities Jn pursuance of its cbarilable"airns. The trustees"consideT that these activities, sun)marised beIow. provide benefitboth to those ivbo Worship at our Mosque and the.wider community of Eastbourne. Religious Activities Our Mosque provides.a.centre for our prdyèTS and worship and for th"è".activtti¢s associated our""faidL During the year under review. we.offered a..rdnge of Teligious services alld activities illcluding": Prayers.. The Mosque is open fordailyand Friday prayers. During theweek wohavtrover.300 people who regularly attend daily andFriday prya5. Festivals.. People are ￿)Couraged to provide food to those wbo wisb.to breaktheirfast together.in the mosque. Eid was also celebrated atthe Mosque Ivith a famity day and communa] meal. Fufteralf¢c¥lTlie5." The Mosque PTovidesa cornplete funeral service in line with the teachino of tslam. We help and assist the decea5ed's"bereaved relative5 in oroanisiDg burials and work closely with"funeral"directors and the cemetery. We also hold special cl&8ses.to teach people how to priKeed wtth tslamic burial procedure EASTBOURNE ISLAMtC CULTURAL CENTRE (A CO]IIPANY LIMrrED BY GUARANfEE) Civil Marnagaand￿thkllh.. The Mosque provides Muslirn couples with an appropriate location for Nikkah (Islamic matTiage}. Hlfz classas.- Memorisation of the.Quran is considered an irnFM)rtaDt element"of.religious education and training. We aim to provide" th"is..facility in th.e future for lh¢ youn( people and adultsin the Mosque. Inler-failh diatogue.: Our Mosque is an acttve Member of the Faith cOn￿ll￿1t1es Forum for Ihe E&stbourne area. We use this platforni to promote inter-faith dialogue andsocial cohesion. Zakal.. It is a part of our faith that all who is able should giiie 7akaL Zakat is collected in proportion to a person's means, in accordance with the.texhing of Islam, and is the giving of muney for a numberof 4)ecific pU￿oses, including to help other4 and.to further the tLuchings of Islam. Community Attiv.lti￿" The charEty encourdges con]muDity."activities, which is ben¢ficTaT to the""communi.ty. Visiting orkeeping in touch with our congregation at home...in hospitals or itL soltw confmernent is a.great support..:Representing and facilttating meetings with the local cow)cils to seowe reasonable accomm(xlatton and benefits to refugees and other members of our community bas been7 reivarding"experieÉJ¢e for everyone. ErnFK)wering.ourmembers througb participation in Eastbourne Cultural Involvement Group has enablLNJ the mOsq￿t0 contrib.ute to the welfare and well-￿Ing of the diverse and wider. community. There are numerou&benefits to participating in community servtce, ly)th foT you and others. Volunteers from our community supportthe £harAty aod ensw.e the stnooth runntDg of all affaiTS. They dona¢ their time. money and energy to benefit the communty as well as the following benefits.. Give& our volunteers a way to help others Helps iMpro￿OUr£0Mrn￿nity Provides away to meetnew fisends Gives some Df us a wayto gain work expertence aud learn more about certain jobs Partnershipworking 2nd Perfomanee Teyiew. The charity works in partDeTship with loc￿ sLthrtory and voluntary organisations. The constructive collaboration with Community Safety PartDthips (CSPS):. forrnerly kno14￿ &8 Crime and Disorder Reduction Partherships in Englalld, enable the Charity to support: the po]ice local authorities "fire and"resclle"auth(irities. the probation services health-clll)ical coDMni5sioning wups Voluntary OrganisatioLs Monitoring and evaluation play an import?￿t role in ensuring the effective de]ivery ofsucceth partnership working. Fur effective m.onitoring to"tak-e plac4 clear perf0m]aD￿crItenaneedtO"be..SeL Once Ih&se criteria are EASTBOURNE ISLIIMIC CULTURAL CENTRE (A COMPANY LIMrrED BY GUARANTEE) Our mosque in E&stbourno is.well Tecognized ID the wider community os a"po.5itive".influfflce on community cohesion. developm"ent.and participation at I(￿aL conferences organized.by the.COUDciI. the NHS and other diversity-oriented comnwnity inclusion groups. We have a succe&%fi]l Tecord.of workingwith other agencies such as the police. Financiallieview The chatity enjoys f￿￿Cial sthility. ￿ debt free and the tn￿teeS regulatly monitor the fmance. It operates independentty and the regular fmancial reporting is lead by the Lead Tnjstee for finano heading the financial control. The charity has examined its income andaxpenses has taken appropriate rne&wresto" ensure the accounts has Teturned to p)sitive balance after a challenging period. TILe charity cot)llnends the sensible financial management. The charity is a]so consciou5 of thcfart that we should continue to explore sources tORi￿￿ore fi￿lCe to continue to be stable during this current difficult1￿Mod. ReserY.es Policy The trustees have reviewed the reserves po1iGy of the charity. The policy is to hold enou￿ funds to meet three months. operatin(r costs of thGMosqlle. Thetrnstees have established that a second floor to ourmosque facilities is needed to accommodate women'.s pray.er..areaand more cla&groorns. The tn￿"haVe design.ated £175.525 towards the anticipated building which is the restricted fim(t The Tnw hasrdi5ed donattons of £103,029 for current fmancial perio Restricted Funds The restricted fimd of £17552) reseThed out of the total funds to pri>vide enough fimds (o meet the Masjid's expenses. Princllpal Fmding S(>urces The charity's main source.of income is donations- Donation atFriday prnyeTS by those attending the Friday Prayers and additional voluntary donations from the commuDity.. InvestEnent Policy and Objectives The Charity has no long-tffm inveslments. Il continues to debatc and explore a1ong-tern) financial income to sustain the charity. Plan5 for Future Periods We intend to &xtendthe Mosque upwArd5 by buildino a second floor to the existing Structure:"the ￿tenSIOn will house the women's prayer roon¥.and.additional clLssroorns. We also plan to hold a series of events and M'e will be inviting visiting lrnams to..our M05quewho can share with us their leaming"aniLuDderstanding.of. I918m and the teachings of the Holy Qur'an. We contuiue to placegreat imrK)rtance on sharing a g(K)d understanding of Islam with our non-muslim neighbours whi15tEaiDing and understanding of therr culture and traditions. Statement of Trustees Rwksibility The trustees (who aTe.also th£ directors of Eastrx)urne Islamic Culttllal Centre for the purp￿e$ of company law) are responsible forpTqJating the Tn￿tee$ Amnual Retx)rt and the financial statements in acconkn with applicable law and regulations. Company law.requires"the tnjstees" to prepgre" financial statements for each.fmancial year. Under that laiv the trustees have elected to prq)are the.￿anCIal statements in accordance iyittrthe United King(knn.GeneraUy Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law").: UndeT£ompany law thetnt5tees must not approve the financial statements unless they are satisfied that they give a trie and fairview of the State of affairs of the charitable company and the income and expenditllre of the ¢haritable company for that period and ensuring compliance with the Charities Att2011. EASTBOIIRNE ISLATr+llC CULTURAL CEwfRE (A COMPANY LIMrrED BY GUARANfEE) In preparingthese financial statements. the trustees are Tequired to:: Select suitsbk acconntingpolici¢s and then apply them consis¢eDtIy: Observethe methods and principles inlh¢ Cbarities SORP. Make jlldgem￿ts and.8ccounting &stllnates that are reasonable and prudenL State whether applicablo UK AccoiintiDg Standards have been followe￿ subj¢rt to any material departures disclosed and explained in the financial statemenL Prepare the fmancial statements on the goincr concern basis unless it is inapprwate to presume that the charitabl¢ ci)mpany will continue in operatiorL Appointrnent of Future Tnjstees Following the appoinlmeTrL new truskes ivill be introduced to their role and given copies.of the trust Ci)nstitution and a guide to the policies and procedure adopted by our Chartty. Several publications from"the.Charity Commission will also be provided including the guidance on chariti¢s and public E*nefft and on the advancement of religion for the public benefit. This w￿1 eDsure that new trustees areaware of the scope of their Te5pOn￿7)llitse￿ under the Charities Act. Initially the new trustees will workwithan existing tsustee assisting on particularactivities and projects run by the charity. After satisfactory feedback from existing ln￿es, they may be given the tssk of leading aparticular activity or PTojecL reportin(r progr￿ at trustees, meetings. The trustees are r&sponsible for keeping accounting records that are sufficient to show and .explain the charitable company's Irdnsactions and disclose with re&sonable accuracy at any time thefinancial position ofthe charitable company and enable them to ensure ts thefinancial statements compty wtth the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and heTh￿. for t8knDg reasonable steps foT the prevention and detection of fraud and otherirregulatitie5. SMALL COMPANY PROVISIONS This report h&4 been prepared in.accorthce with the special provisions for small companies under part 15 of the Companies Act2006. Registered office:" 40a Ashford sqU￿e Eastbourne East Sussex BN21 JTX Signed by order.of the trllsfees B M S Koornar EASTBOURNE ISLAMIC CULTURAL CENTRE (A COMPANY LIMITED BY GUARANTEE) INDEPEI¥DEWT ExAN￿R's REPORT TO THE MEMBERS OF KASTBOURNE ISLAMIC CULTURAL CENTRE FOR THE YE4R EJVDED 31 MA Y2025 I report to the Itus*es on my examination of the fmancial stafrments of EASTBOURNE ISLAMIC CULTURAL CENTRE LIMITED Cthe charityry for the y.ear ended JO May ?025. Responsibilities and basis of report As the charity's trustees ofthecompany (andalso its directors for the pu￿ of company law) you arc responsible for the preparation ofthe accounts inaccoTdance with the requirements of the Companies Act2006 ('the 2006 Act,). Having satisfied myself th&.th"e accounts ofthe mpany are not required.to be audited"under Part 16 of.the ?006 Act and are eligible for independent eLWninati0￿.l report in re5Wt of my eAamTnation of.your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In canying out my wmination I have followed the Directions fjjyen by thecharity Cornmission under section 145{5) (b) of th¢2011 ACL Independent exaMine￿s.statemen￿ I have completed my examination. I confjmi that no maÉErs .have""come..to"my attention .in connection with the examination giving me£ause to believe: Accounting records ivere not kèpt in respect of the charity as requiredby section 3S6 of th¢ 2006 A¢t' or The financial"statements do".not accord with those records".or The financia] Statements do not111tieS. The membersthave not required the company to obtain an auditof its financial statements for the year in question in accordance with section 476. The directors ad(nowledge their Jesponsibilities for ci)mplying with the requirernents of the Act with respect to accountingJecords and the prepaTation of fmancial stateTnent& These financial 5tstem¢nts have been prepared in accoTdanc£ wtththcprovisions ap.plicable to compaDies' subject to the small companies. regim"e: These financial statejnents were approved by the t￿￿te£S and authorised for: issue on ... .... signed by- and are T Durgahee Trustee. EASTBOURNE ISLAMIC CULTUIUL CEiYfRE (A COMPANY LIMITED BY GUARANfEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MA Y21125 General iDfonDation The charity is a public benefit entity and a private compatty I1￿[ted￿Y guardntee, registered inEngland and Wales and a registered charity in E￿gland and Wales. The add￿sS of the registere.d office is 45A London Road, St Leonards on S¢4 East Suss.eJ4 Tr137 6AY, England. Statement of compliance These fmancial sthtements have been prepared in compliance FRS 102. Tr Financial Reporting Standard applicable in theIJK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard appltcable in the UK and Republic of Ireland (FRS 102) (Charlties:SOI￿ (FRS 102)) and the Companie&Act 20Q6. Accounting policies Bas￿ of p.reparatio Th¢ financial statemalts have l)een prepared on the historic81 cost b&$4 as modified by the revalllation of certain financial &&sets and liabilities.and".iTrvestment properties measured"at"..fair"vaIue through income or expenditure. The.fmancial statements are wepared in sterling, which is the fimctional currncy of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Fund ¥dceouDting Unrestricted funds are. ayailable for use atthe discretion of the lll￿tees to further any of the th&ity's purposes. Designaledfundsare unrestricted fimds eartnarked by tbe for particulat futurep.roject or commitment. Restricted funds are subjected to restrictions oll their expenditiwe declared by the donor or through tbe ternis of an ap￿al and fallinto one of two sub-classes: Testricted income fund5 OT endowment fimds. Incoming resourees All incomintr resou￿ are included ill the statement of f￿anCIal xtivities- when entitlement has passed to the charity: it is probable that the economic benefits associated wtth the transaction will llow to the charity and the amount can be Teliabty measured. The following specific polici&¥are.applied to particular categories of income.. Income" from donalions" or g￿ts is Tecogrtised when there is evidence. of"entit]ement to the gift. receipt is probable. and its amount ¢an be measured reliably. Legacy income i5Tecognised when receipt is probabl4 and entitlementisestab]i5hed. Income from donated goods is measured at the fair V￿lle of the"gL￿ UDless thi& is imprnctical to measure reliabty. in which case th"e.value is derived from the co"st"to..the donor orthe esfimated"Tesale value. Donated facilities and services are recogni￿ in the acco.unts when Trceived ifthe valueran be reliably measured. No amounts are included.for1hecontnbution of general volunteers. Income from contracts for the supply of seNices is recognised with the delivery of the contracted service. This i&£Iassified as unr&8tricted funds unltss there is a contractualrequ. irementfor itto be.spRnt on a particular pll￿ and TeturnèdrfuDspenL in which case it tnay be regarded as restricte41 12- EASTBOURNE ISLAMIC CULTURAL CENfRE (A COIIIPANY LI￿l￿D BY GUARANTEE) Resourees expended Expenditure is recognised on an accruajs b&%is as a liabilty is incu￿ed. Expenditure includes any VAT which annotbe fll]ty recovered. and is classified under headings of the statement offjnancial activities to which itrelates: ¢xpenditure on raising funds includes tbe costs of thl fundraising artivitie4 events. ￿{￿-CharItable trading activitie4 and the saloof donated go(Kls. ￿p￿ditUTe- d]aritable activities includes all costs iricwred by a chtrity in undertaking activities that further its charitsble aims for the benefit of its kneficiarie& including those sUPPOrt costs and costs relating to the goyernance ofthe charity apportioned to Ch￿[￿ble activities. expenditure includcs.all. ewnditore that is neitherTelated to raising funds for the charity nor part of its expenditure on charitable activih&%. All costs are allocated to .expend.iture categories reflecting the use of the resource. Direc"t costs attributable to a sin(rle activity are all.ocated directly to that artivity. Shared costs are apportioned lietween the activitie5 they contribute to on a.re&wn"ab1e￿llstifiabIe and consi$￿t b&sis. Tangible.assets Tan￿ble &￿ts artrinitia]ty recordedat cosL and subsequently stated at cost less &iy accumulated depreciation and impairnient 10&8es: kniy tangible assets carried at Tevalued amounts Jre recorded at the far value at the date of revaluatioTr less"any.subsequ¢nt accumulated depreciation thd.subsequent. accumula*d impairnient losses. An increase in the.carry.ing.amount of an asset as a result ofa" revaluation. is rec"ognised" ITh other recognised gain5 and losses. unless it reVe￿eS￿ clwtre for impairn]ent that has previoustybeen rec()gnised as expenditure within the statement of fmancial activities." .A decrease in the carying am.ount o"f."an" asset as & result of revaluation, is recognised in other recogni￿ gains and losw, except to which it offsets any previous revaluation gain, in which ase the loss is shown" within other recogntsed gains and losses on.the statement of financial activities. Depreciation Depreciation is ca]cuIatedso &s to ￿Trte off the cost or va]uation of an &wL le&s its residual value. over the useful economic lifefjf that asset as.follow5: Fixtures andfitttngs 150/0 reducing balance Impairnient of fixed assets A review for Indicato￿ of impairment is CWTied i)ut at each Teporting date. with the recoverable amount being estimated where such indicators exist. Vlhere the (wing value exceeds the..recoverknle amount, the asset is iinpaired accordingly. l¥i(Y itnpainnents are also reviewed for possible reversal.at each rqK)rting. date. For th¢ PUTPQS¢S ()f.irnpairm¢itt t¢5tsll& when it is not po"&%ible to estimate th6.￿A)y￿abl< amount of an individual asset, an estimats is"mad" e.of the ￿Verable amount of the c&th-generating unit to which the asset belongs. The Cash-gene￿tlTrg unit.is the smallest identifiable group of asscts.that includes the &sset and generate5 cash intlows that la￿elY independent of the cash inflows from other &8set&or group5 of assets. For impairment testing of tsuodwill the goodwill acquir￿ in a business combination i4from the acquisition date, allocated to- e8ch.of the.cash-generating units that are eX￿ted to benefit from the synergies oftbe combination, iITespectAV¢.of ivhethff -other &￿ts or liabilitÈes of the charity are&￿ignedto those units. Government"grnnts Government grants are.TecogDi5cd atthe fair value of the asset received orreceivabli Grants arè not recognised until there is reasonable assurdnce that the chartty will comply with the conditions attaching to them and the grants will be received. Where the grant does not impose specified future perforniance-Te]ated conditions on the.TecipienL it is Tecognised in income ".w])en the grdn"t proceeds are received or receÈvable. Where. the grdDt..th)es impose specified future perfomlance-related" .conditions. on the recipienL it is re￿￿]iSed in income only 1vh.en .the perforniance-related eonditAOllS have been"meL. Where grants received are prior to satisfying the reyènue recognition criteria. they aTe R3 EASTBOURNE ISLAMtC CULTURAL CEiYfRE (A COLI(PANY LIMfrED BY GUARANTEE) recognised as.a liability. Limited by. guarantee None ofthe Tn￿te&s.1rts any beneficial interest in the company. All the Trustees are members of the company and guardntee to conthut¢ £10 in the event of a windintr up. 5. Cash Ilow statement The trustees have tskeD advanfage of the exemption in Fin￿al liejkning Standard No l from the requirement to produce a ￿$b flow sL*menton the grounds that it is a srnall chaTity. EASTBOURNE ISLAMIC CULTURAL CENTRE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR EIVDED 31 MAY21125 6 Donations and legaci 2024 2025 Donations and gifts Gift AidTecèived from HMRC 103.029 89A02 103.029 7 Income ID grants from funds. and other charities 2024 2024 Grants fro￿GoVernMent-Hmllc IRS Grant Other incoming resour￿. 2025 GiftAid from HMRC 9 Grants payable 2025 Grants to individua]s 15 EASTBOURNE ISLAMIC CULTURAL CEiYfRE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE AccouNrs FOR THE YEAR ENDED 31 MA Y2025 10 Total reSou￿eS expellded. Stsff Depre¢iatio Costs Oth¢r 2025 ?024 Costs of generdting funds." Fundrnising and publicity Charitable expenditure" Grants payable Support costs Management and administration IoAia 51782 10,5JO 134,465 10,383 77,775 80,7( 917 80,766 917 63292 144,975 80,766 917 63292 144,975 11 Trnstees None of the Trustces receivd any reniuneTrtion during the year. 12 Employe J¥umber of employees The &Yerage monthty numberof employe&8 during the year w&$: 2025 umE¢r Number Administration Fw)dtaising Employment costs 20?5 2024 Wages and salaries 80,766 47539 47 There were no employees whose amiual emolutnents were £60,1)00 ormore. 16- EASTBOIJRNE ISLAMIC CULTURAL CENfRE (A COMPANY LI￿{￿rED BY GUARANfEE) NOTES TO THE ACCOUNrs FOR THE FEAR ENDED 31 MA Y2025 13 Tanxible fixed assets Freehold Fittings & FAwipment Cost At l June2024 1225.965 14.917 Additions Disptssals At 31 May 2025 1225,9.65 DepTecialio"n At l June 2024 On disposals Charge for the yfdr At 31 May2025 9,717 Net book"value At 31 May 2025 1225.965 i,200 At 31 May2024 1225965 6.117 EASTBOURNE ISLAMIC CULTURAL CENlllE (A COIIIPANY LIMrtED BY GUARANTEE) NOTES TO THE ACCOUNrs FOR THE YEAR EM)ED. 31 MA Y21125 14 Analysis ofDet assets between FuDds Total Fund balances at 31 May 2025 ate represented by: Tangible fited assets Investments Current &18¢ts Creditors: antounts falIing duewithin oii&y 1.231.165 1,231,165 286,558 286,558 286.558 1231.165 1,231,165 18-