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← Muslim Community & Education Centre (Mcec)

2025-03-31-accounts

Charity registration number 1156440 (England and Wales)

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr. T Shaikh Mr. Y M Shaikh Ms. S T Sheikh Mr. S Ahmad Mr. S Alim Mr. S M Shaikh Dr. A S Billoo Mr R Mohammed Hadi Charity number (England and Wales) 1156440 Principal address 30 Oakthorpe Road London N13 5JL Auditor JF Francis Ltd Francis House 2 Park Road Barnet Herts EN5 5RN

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

CONTENTS

Page
Trustees' Annual report 1 - 7
Independent auditor's report 8 - 10
Statement of financial activities 11
Statement of financial position 12
Statement of cash flows 13
Notes to the financial statements 14 - 23

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

TRUSTEES' ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 of these financial statements.

Objectives and activities

The aims and objectives of the charity are:

  1. To advance the religion of Islam for the benefit of the public through:

  2. The holding of prayer meetings, lectures and public celebration of religious festivals.

  3. The provision of a place of public religious worship and education by persons professing the religion of Islam.

  4. The provision of marriage and funeral services in accordance with Islamic rites.

  5. The production and/or distribution of literature on Islamic belief and practice to help educate the public about the religion of Islam.

  6. The specific education of the general public in Quranic, Islamic studies and Arabic.

  7. To develop the capacity and skills focusing on, but not restricting to, members of the socially and economically disadvantaged Muslim community primarily in the London Boroughs of Enfield and Barnet and also some areas of Hertfordshire in such a way that they are better able to identify and help meet their needs and to participate more fully in the society. It also provides help to the needy and vulnerable inside UK and around the world by feeding the homeless and supporting sustainable projects.

Public Benefit Statement

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

In setting objectives and planning activities, the trustees have carefully considered their duty under Section 17 of the Charities Act 2011 to have regard to the Charity Commission’s public benefit guidance. Our projects and services have continued to grow, with new initiatives benefiting an even wider community.

In line with MCEC's objectives, we continue to develop our worship facilities. We now provide full facilities for all daily prayers as well as prayers on a special occasions. Attendance at daily and Friday prayers have grown significantly. It is estimated that around 3,000 people visit the mosque weekly, with nearly 1,500 attending Friday (Jumaa) prayers and larger gatherings during Ramadan. To accommodate nearly 10,000 worshippers during Eid, we held five separate prayer sessions for both Eid celebrations during the reporting period, each attended by around 2,000 people including families, business owners and individuals. To serve the local Muslim community, our Imams deliver sermons and classes in English.

We also provide coordinated support through Question & Answer sessions and educational tours for our new Muslims and non-Muslims individuals, tailored to meet their needs. We have introduced a Fatwa service, enabling people to seek religious advice from scholars in person, by email, or in groups. We extend this scholarly support to RE teachers and school staff to help them better understand Islam and the needs of Muslim students. In partnership with the local schools, we train staff and teachers enhancing their awareness of Islam and its similarities with other Abrahamic faiths: Judaism and Christianity.

Islamic marriage ceremonies, informal marital counselling and personalised religious advice are regularly provided at the Centre. These services help strengthen families by promoting peace and harmony in the households.

Our Islamic funeral facilities are now well established. Bereaved families receive guidance and support from the time of death through to dignified burial.

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The Parents & Toddlers group continues under the care of dedicated volunteers. Weekly ladies’ Quran classes remain popular and we have introduced a women’s fitness class run by a qualified instructor. Evening adult classes also run weekly. All counselling and classes are free of charge.

MCEC Green Stars Youth Club and community activities:

Green Stars provides a platform for young people to socialise, learn, and participate in organised workshops and activities. It helps them make friends and integrate into the wider community.

During the reporting period, we have held the following activities:

MCEC Supplementary Schools:

Over 200 local children attend MCEC Saturday School and Hifz (memorisation) classes. Demand is high, with waiting lists for both. This reflects the quality of education provided.

Our ethos is to offer Islamic education while teaching social and moral responsibility in a caring environment. We encourage students to gain knowledge and skills that will help them become responsible British citizens.

We emphasise respect for free will, Islamic pluralism, interfaith understanding and humanitarian values. A new curriculum helps students apply Islam in daily life while following the law of the land.

Achievements are celebrated at award ceremonies and student presentations. The annual Achievement and Awards Assembly was postponed and held on the following dates:

Workshops and visits during the year included:

MCEC Funeral Service:

We at MCEC conducted 120 funerals throughout the year. In addition, we work with our partnering funeral directors to ensure we are providing our service to the community as best as possible.

MCEC External Engagement

The ongoing engagements continued alongside additional ones, as outlined below:

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

MCEC Tours and Visits

During the reporting period, MCEC continued receiving requests and arranging visits for local primary and secondary schools in line with the national KS1 and KS2 Religious Education curriculum. Students, teachers and parents are welcome to visit and experience the Muslim faith and place of worship first-hand.

The open Q&A sessions have had very positive feedback. The schools, their staff and most importantly the students find these visits ’’highly educational and enjoyable''. As a result, we generally have more than 16 local and neighbouring boroughs’ schools with over 2,200 pupils visiting the Mosque. Our “Open Door and Open Mind” policy also welcomes GCSE students, adults, and researchers working on Religious Education projects, often leading to fascinating Q&A sessions. We also visited schools to teach Islam during the Academic year.

Food Bank partnership with Neighbouring Mosque

We maintain an ongoing partnership with a neighbouring mosque to support community members who are struggling or facing hardship. MCEC serves as a collection hub, and our volunteers deliver the food to the neighbouring mosque before the Food Bank opens every Monday.

We have done the following initiative:

Donate your Dates – Southgate and MCEC Food Bank Project (during Ramadan)

MCEC Breakfast Club

We have run our fortnightly breakfast club for five years, offering complimentary breakfast to all passers-by and local neighbours. Participants enjoy a continental and Turkish breakfast with hot tea and coffee. The event is well attended, with over 60 participants each time.

MCEC Annual Eid Fair:

The annual Eid Fair held on Sunday, 20th June 2024 was a joyful day for the community and the wider neighbourhood. It provided an opportunity for interfaith engagement and celebration with diverse communities. Men, women and children of all ages enjoyed fun activities, delicious food and exciting rides, truly something for everyone. The event raised a total of £22,799.

Marriage Match Event:

We resumed our marriage match events and successfully held four gatherings for community members aged 23–35 in an Islamic setting, encouraging those interested in marriage to come forward. The events took place on:

Ongoing Online and Face-to-Face teaching continues:

MCEC successfully ran a series of educational classes throughout the year via online and social media mediums, which benefited the local community.

MCEC has classes in Urdu, Turkish and Albanian. For respective language speakers, other courses run in the centre in a universally understood language, English.

We have regular reminders that are published on our social media platforms.

Workshops, Events and Lectures:

MCEC successfully delivered a series of educational and interactive workshops, lectures, and classes throughout the year.

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

We also organised events to benefit both the local and wider community.

MCEC Social Media:

Our online presence has grown throughout the year, with increased followers, views and engagement.

We publish religious reminders, centre events, educational classes, lectures, talks and information about tours and visits every week.

We continue to connect with people locally and internationally through our Website, Facebook, Instagram, Twitter, WhatsApp, Telegram and TikTok.

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

The NLDN (North London Development Network) was set up in 2018 as a part of MCEC’s ongoing commitment to community engagement. Our charitable work has encompassed emergency relief, food security, Wash, health, education and livelihoods.

NLDN’s vision: To see a prosperous world free from poverty and hunger.

NLDN focuses on expanding charitable work, supporting the people affected by humanitarian tragedies, working to end poverty and achieving food security worldwide.

Below is a summary of the projects supported from April 2024 to March 2025.

Item Description Amount £
Pal Medical Phase
Two
£40,000 of which £22,466 was raised on Friday, 9th May at Palmers Green
Mosque, and the remaining £17,534 was transferred to the account details
of our partnering charity Seven Spikes (Charity No 1170486) following due
diligence and the signingof an MOU.


17,534
Al-Shifaa Hospital Al-Shifaa Hospital, one of the key hospitals in Northern Gaza was targeted
during the first week of the war. The haemodialysis unit at the hospital
which is vital for providing filtered and pure water for dialysis patients and
for other hospital departments, relies on a desalination plant that was in
need of urgent repair. The haemodialysis unit serves hundreds of patients
daily, while the desalination plant supplies water to the entire hospital,
impacting thousands of patients, visitors, and medical staff. Funds
transferred to the account details of our partnering charity, Seven Spikes
Relief Foundation (Charity No 1170486) following due diligence and the
signingof an MOU.








19,000
It’s
Humanity
Foundation
Project Hatey Khori, aimed at tackling youth unemployment in Bangladesh.
The initiative provides marginalised youth (18–25), including school
dropouts, unemployed graduates and women, with industry-aligned
vocational training and soft skills development. Through six technical
courses, employment facilitation, and mentorship, the project equips
participants for jobs or entrepreneurship, fostering long-term economic
independence and stability. The partner organisation is It’s Humanity
Foundation (Charity No 1201232).






15,000
HANDS International Hands Independent Living Centres for people with Disabilities initiated by
HANDS International (Charity No 1156471) which aims to empower people
with disabilities (PWDs) by prioritising consumer control, ensuring that
services are managed and operated by PWDs themselves. Traditional
social services often fail to meet their unique needs, but HILC addresses
this gap by offering capacity building, peer support, skills training, and
community development. With funding, the program aims to expand its
reach, enhance PWDs' independence and social inclusion, and promote
disability rights awareness. This innovative model fosters self-sufficiency
and inclusion, making it a vital initiative for empowering PWDs and
strengtheningcommunities.









29,880
Mughal Eye Hospital To establish the strategic partnership and framework arrangement between
MUGHAL EYE HOSPITAL and MUSLIM COMMUNITY & EDUCATION
CENTRE. The purpose of this is implementation of Cataract replacement
surgery for 1000 beneficiaries. MUGHAL EYE HOSPITAL will use the
funds for the supply of lenses and medication and not the cost of medical
staff.




15,000

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

It's Humanity foundation Fitra Contribution for It's Humanity Foundation Zakat
Campaign 2024.
1,000
Hands International £1,500 Fitra for Pakistan.
£2,000 each Fitra for Yemen,Rohingya and Gaza.		 7,500
International
Waqf
And
Relief
Foundation
Fitra for Palestine.		 2,000
Seven Spikes Relief Foundation Fitra for Egypt. 2,000
International
Waqf
And
Relief
Foundation
Fitrana to help the needy in Palestine.		 3,000

Financial review

The income is generated from donations collected from Muslim people and Muslim organisations. The incoming resources and expenditures are detailed in the Statement of Financial Activities.

The financial year commenced with total cash and bank balances of £1,331,225. During the year, donations income amounting to £741,006, Investments income amounting to £64,465 and other income amounting to £2,338 were received

Resources expended in the year totalled £438,125, which included utility costs, repairs & maintenance, education & distributions in support of the poor and needy. At the year's end, there was a total cash and bank balance of £1,634,277.

Reserves Policy

The trustees have forecast the level of free reserves (that is those funds not tied up in fixed assets, designated and restricted funds) the charity will require to sustain its operations over the forthcoming year.

Plans for future periods

In looking forward, the Charity's future plans are to improve on the existing facilities provided at the Centre and also to meet demand for future educational services through Muslim Community & Education Centre (MCEC) CIO, charity number 1156440, formed for the purpose of continuing the charitable activities of the charity.

Structure, governance and management

The charity was formed to take over the net assets, funds and activities of Muslim Community and Education Centre, an unincorporated Trust and a registered charity, number 1043847. The transfer agreement was dated 31 March 2015. The Muslim community and Education Centre (MCEC) is governed and managed by its governing document.

Governing Document

Muslim Community and Education Centre (MCEC) is a Charitable Incorporated Organisation, registered on 28th March 2014 and is a registered charity, number 1156440. The trustees are as follows:

Mr. T Shaikh Mr. Y M Shaikh Ms. S T Sheikh Mr. S Ahmad Mr. S Alim Mr. S M Shaikh Dr. H P Ahmad (Resigned 23 September 2025) Dr. A S Billoo Mr R Mohammed Hadi

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

TRUSTEES' ANNUAL REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Method of appointment of Trustees and policies adopted for their induction

The basis of selecting new trustees is by way of identifying people who regularly attend events and functions organised by the CIO, show an interest in and volunteer to help out during these activities.

These people are then invited to attend Trustees' meetings as observers. They are then given more details of the CIO's aims and objectives. Upon satisfaction that these are in line with their ideology of charity work and after due consideration of the person's eligibility, personal competence, specialist knowledge and skills they are proposed as new trustees by the existing ones at the subsequent meeting where they are appointed by the current Board members.

Prior to their appointment, new trustees are introduced to the Charity's Policies to ensure adherence to various clauses of our Constitution. Charity procedures are covered, where they become aware of the scope of their responsibilities under the Charities Act. They are then attached to an existing trustee who they assist on the projects and activities run by the charity. After satisfactory feedback from existing trustees, they are appointed as board members and then given the task to deal with project/activity on their own and are regularly monitored through meetings.

Decision making

All decisions must be according to the teachings of the last Holy book Al-Qur'an and Sunnah of the last Prophet, Muhammad (peace be upon him), and based on majority ruling after proper assessment of the subject matter. The trustees are legally responsible for the overall management and control of the centre and meet on a regular basis, at least 6 times a year. The Finance and General Purposes (building) members generally meet every Friday to consider the tasks delegated to them in respect of financial, building work or any specialist adviser report, which are then communicated to the other trustees at the main board meeting for their deliberations.

Risk review

The management committee has conducted a review of the major risks, to which the charity is exposed and systems have been established to mitigate those risks. Significant external risks to funding have been reduced by the development of a strategic plan, which will allow for development only when the funds are in hand or have been guaranteed. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

Statement of Trustees' annual responsibilities

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The Trustees' annual report was approved and signed on behalf of the board of trustees by :

Mr. Y M Shaikh Ms. S T Sheikh Mr. S Alim Trustee Trustee Trustee 26 January 2026

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

Opinion

We have audited the financial statements of Muslim Community & Education Centre (MCEC) (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' annual use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

Responsibilities of trustees

As explained more fully in the statement of Trustees' annual responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. We designed procedures capable of detecting non-compliance with laws and regulations and irregularities, including fraud, through:

Our audit procedures were designed to respond to the identified risks relating to non-compliance with laws and regulations and irregularities (including fraud) that are material to the financial statements.

Our audit procedures in relation to non-compliance with laws and regulations included, but were not limited to:

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

Our audit procedures in relation to irregularities and fraud included, but were not limited to:

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management.

Because of these inherent limitations, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.

This risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charity's trustees in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for our audit work, for this report, or for the opinions we have formed.

Frank Yiallouris (Senior Statutory Auditor)

For and on behalf of JF Francis Ltd, Statutory Auditor Chartered Certified Accountants Francis House 2 Park Road Barnet Herts EN5 5RN Date: .........................30-01-2026

JF Francis Ltd is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
587,996
153,010
Investments
4
64,465
-
Other income
5
2,338
-
Total income
654,799
153,010
Charitable activities
6
293,078
111,914
Investment property
expenditure
8
33,133
-
Total expenditure
326,211
111,914
Net income and movement in
funds
328,588
41,096
Reconciliation of funds:
Fund balances at 1 April 2024
3,764,808
44,109
Fund balances at 31 March
2025
4,093,396
85,205		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
741,006
448,955
119,969
64,465
61,218
-
2,338
-
-
807,809
510,173
119,969
404,992
399,286
82,029
33,133
16,414
-
438,125
415,700
82,029
369,684
94,473
37,940
3,808,917
3,670,335
6,169
4,178,601
3,764,808
44,109		 Total
2024
£
568,924
61,218
-
630,142
481,315
16,414
497,729
132,413
3,676,504
3,808,917

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 12 1,331,883 1,371,080
Investment property 13 926,367 926,367
2,258,250 2,297,447
Current assets
Debtors 14 302,705 195,307
Cash at bank and in hand 1,634,277 1,331,225
1,936,982 1,526,532
Creditors: amounts falling due within Creditors: amounts falling due within
15
one year (16,631) (15,062)
Net current assets 1,920,351 1,511,470
Total assets less current liabilities 4,178,601 3,808,917
The funds of the charity
Restricted income funds 16 85,205 44,109
Unrestricted funds 17 4,093,396 3,764,808
4,178,601 3,808,917
The financial statements were approved by the trustees on 26 January 2026 The financial statements were approved by the trustees on 26 January 2026 The financial statements were approved by the trustees on 26 January 2026
YasirShatkh saglah. sheikh@guatl. cow ShapplrAliu
Mr. Y M Shaikh Ms. S T Sheikh Mr. S Alim Mr. S Alim
Trustee Trustee Trustee

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash generated from operations
20
Investing activities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
Net cash generated from/(used in) investing
activities
Net cash generated from financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
£
256,167
(21,880)
4,300
64,465
46,885
-
303,052
1,331,225
1,634,277		 2024
£
£
54,822
(102,637)
-
61,218
(41,419)
-
13,403
1,317,822
1,331,225

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

The charity is registered charity in England and Wales and is a Charitable Incorporated Organisation. The address of the principal office is 30 Oakthorpe Road, London, N13 5JL.

1.1 Basis of preparation

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

The following specific policies are applied to particular categories of income:

Voluntary income is received by way of grants and is included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

Donations are the main source of income for the Centre. Those classified as Zakaat, Fitrana and Sadaqat are for the specific purpose of distribution to the poor and are treated as restricted funds.

Gifts in kind - properties and other fixed assets donated to the charity are included as voluntary income at market value at the time of receipt.

Donated services and facilities are included as voluntary income at their estimated value to the charity when received, and under the appropriate expenditure heading depending on the nature of service or facility provided, at the same value and time.

Income from 'gift aid' tax reclaims is recognised for donations received prior to the year end for which 'gift aid' certificates apply.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates:

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Over 50 years Fixture and fittings 25% reducing balance Computer Equipment 15% reducing balance Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in profit or loss.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Donations and legacies

Unrestricted
Restricted
funds
funds
general
2025
2025
£
£
Donations received
548,147
-
Zakaat, Fitrana and
Sadaqat
39,849
153,010
587,996
153,010
Investments
Rental income		 Total Unrestricted
Restricted
Total
funds
funds
general
2025
2024
2024
2024
£
£
£
£
548,147
448,955
-
448,955
192,859
-
119,969
119,969
741,006
448,955
119,969
568,924
Unrestricted Unrestricted
funds
funds
general
general
2025
2024
£
£
64,465
61,218		 Total
2024
£
448,955
119,969
568,924

4 Investments

5 Other income

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net gain on disposal of tangible fixed assets 2,338 -

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on charitable activities

Charitable Charitable
expenditure expenditure
2025 2024
£ £
Direct costs
Depreciation and impairment 59,117 58,060
Wages & salaries 159,137 130,791
Rates & water 2,964 3,195
Light & heat 28,327 22,852
Repairs & maintenance 8,086 18,027
Insurance 5,001 4,460
Motor vehice expenses 4,182 5,919
Telephone 895 617
Other charity operating cost 137,283 220,394
Bad debts - 17,000
404,992 481,315
Analysis by fund
Unrestricted funds 293,078 399,286
Restricted funds 111,914 82,029
404,992 481,315
7 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 3,600 3,600
Depreciation of owned tangible fixed assets 59,117 58,060
Profit on disposal of tangible fixed assets (2,338) -

8 Other expenditure

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Rental Property expenses 33,133 16,414

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

10 Employees

2025 2024
Number Number
Administration 8 7

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

There were no employees whose annual remuneration was more than £60,000.

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Tangible fixed assets

Tangible fixed assets
Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024		 Land and
buildings
£
1,973,324
-
-
1,973,324
720,656
39,466
-
760,122
1,213,202
1,252,668		 Fixture and
fittings
£
4,300
-
-
4,300
2,486
453
-
2,939
1,361
1,814		 Computer
Equipment
£
238,418
2,380
-
240,798
133,035
15,898
-
148,933
91,865
105,382		 Motor
vehicles
£
46,660
19,500
(34,340)
31,820
35,443
3,300
(32,378)
6,365
25,455
11,216		 Total
£
2,262,702
21,880
(34,340
2,250,242
891,620
59,117
(32,378
918,359
1,331,883
1,371,080

13 Investment property

2025
£
Fair value
At 1 April 2024 and 31 March 2025 926,367

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

13 Investment property

(Continued)

The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 March 2025 by the trustees. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

Freehold
14
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
15
Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals and deferred income		 2025
£
926,367
2025
£
299,000
3,705
302,705
2025
£
6,288
2,824
7,519
16,631		 2024
£
926,367
2024
£
192,700
2,607
195,307
2024
£
3,125
2,565
9,372
15,062

16 Restricted funds

The restricted funds of the charity consist of unspent donations and grants designated for Sadaqa and Zakat. These funds are held in trust and must be used in accordance with specific conditions set by the donors.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
44,109 153,010 (111,914) 85,205

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Restricted funds (Continued)
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
6,169 119,969 (82,029) 44,109

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used.

General funds
Previous year:
General funds		 At 1 April
2024
Incoming
resources
Resources
expended
At 31 March
2025
£
£
£
£
3,764,808
654,799
(326,211)
4,093,396
At 1 April
2023
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
£
3,670,335
510,173
(415,700)
3,764,808

18 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Tangible assets
1,331,883
-
Investment properties
926,367
-
Current assets/(liabilities)
1,835,146
85,205
4,093,396
85,205
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Tangible assets
1,371,080
-
Investment properties
926,367
-
Current assets/(liabilities)
1,467,361
44,109
3,764,808
44,109		 Total
2025
£
1,331,883
926,367
1,920,351
4,178,601
Total
2024
£
1,371,080
926,367
1,511,470
3,808,917

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Related party transactions

There were no related party transactions during the year (2024 - none).

20
Cash generated from operations
2025
£
Surplus for the year
369,684
Adjustments for:
Investment income recognised in statement of financial activities
(64,465)
Gain on disposal of tangible fixed assets
(2,338)
Depreciation and impairment of tangible fixed assets
59,117
Movements in working capital:
(Increase) in debtors
(107,399)
Increase in creditors
1,568
Cash generated from operations
256,167		 2024
£
132,413
(61,218)
-
58,060
(77,601)
3,168
54,822

21 Analysis of changes in net funds

The charity had no material debt during the year.

MUSLIM COMMUNITY & EDUCATION CENTRE (MCEC)

30 Oakthorpe Road London N13 5JL

JF Francis Ltd Francis House 2 Park Road Barnet Hertfordshire EN5 5RN

26[th] January 2026

Dear Sirs,

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st ] MARCH 2025.

We confirm that the following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation, sufficient to satisfy ourselves that we can properly make each of the following representations to you, in connection with your audit of the charity’s financial statements for the year ended 31[st] March 2025. All representations are made to the best of our knowledge and belief.

We acknowledge as trustees our collective responsibility under the Charity's governing document, under the charity Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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) for presenting financial statements, which give a true and fair view and for making accurate representations to you and confirm that we have approved the Annual Report for the year ended 31[st] March 2025. All the accounting records have been made available to you for the purpose of your audit and all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All changes in the governing documents of the charity have been communicated to you. All other records and related information, including minutes of all trustees, members and management meetings have been made available to you.

We confirm that the accounting policies and estimation techniques adopted for the preparation of the financial statements are the most appropriate to the circumstances in which the charity operates.

All grants, donations and other incoming resources, the receipt of which is subject to specific terms or conditions, have been notified to you. All income has been recorded and restricted funds have been properly applied. There have been no breaches of terms or conditions during the period in the application of such incoming resources.

Other than those disclosed in the financial statements we are not aware of any material liabilities, provisions, contingent liabilities, contingent assets or contracted for capital commitments, that need to be provided for or disclosed in the financial statements.

The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets.

We confirm that the investment properties held by the Charity were not revalued by the Trustees as of 31st March 2025. The valuation of £926,367 was determined based on the current market conditions using valuation tools such as Zoopla and Rightmove and has remained unchanged as of that date.

We confirm that the freehold property, classified as a tangible asset, is initially measured at cost and depreciated over its estimated useful life of 50 years. The cost of the property is approximately £1.9 million, with accumulated depreciation of around £760,000 as of 31st March 2025. We have depreciated the property for 19 years.

We confirm that a loan of £299,000 was provided for various charitable purposes as of 31st March 2025.

We also confirm that during the year the charity acquired a Motor Vehicles at a total cost of £19,500. Of this amount, £16,000 was paid in cash by the charity, with the remaining £3,500 settled through the part-exchange of the old vehicle.

Charity number: 1156440 30 Oakthorpe Road London

N13 5JL www.mcec.org.uk

We confirm that as at 31 March 2025, the total balance of the Restricted Fund is £85,205, and the total balance of the Unrestricted Fund is £4,093,396.

We confirm that there are no going concern issues, as the charity had a cash balance of approximately £1.6 million as of 31st March 2025. This amount is sufficient to sustain the charity's operations for another 2–3 years, even in the absence of any further donations.

We confirm that we have notified you of all related party relationships and transactions that the charity has entered into with those related parties during the period of which we are aware. Other than those disclosed in the financial statements, the charity has not entered into any transactions involving trustees, officers or other related parties which require disclosure under the Charities Act or SORP.

We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect fraud and have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. We are unaware of any irregularities, including fraud and suspected fraud, involving management, employees or volunteers who have significant roles in internal control, or those working for the charity where this could have a material effect on the financial statements. No allegations of such irregularities or breaches have come to our notice.

We have disclosed all known or possible litigation and claims whose effects should be considered when preparing the financial statements and these have been disclosed in accordance with the requirements of accounting standards. We are unaware of any breaches or possible breaches of statute, regulations, contracts, agreements or the charity's governing document which might prejudice the charity's going concern status or that might result in the charity suffering significant penalties or other loss. No allegations of such irregularities have come to our notice.

We confirm that the Trustees’ Report, as provided by us, together with the events described therein, presents a true and fair view of the affairs of the organisation.

We have reviewed the affairs of the charity and confirm that no income or gains are subject to income or capital gains tax.

The financial statements of the charity have been prepared on the going concern basis as we believe that adequate cash resources will be available to cover the charity’s requirements for working capital and capital expenditure for at least the next twelve months. We are not aware of any other factors which could put into jeopardy the charity’s going concern status during or beyond this period. Therefore, the going concern is appropriate.

There have been no events since the Balance Sheet date, which necessitate revision of the figures included in the financial statements or inclusion of a note thereto. Should further material events occur, which may necessitate revision of the figures included in the financial statements or inclusion of a note thereto, we will advise you accordingly.

We confirm that the charity has adequate procedures in place to identify intangible income and all intangible income has been appropriately valued and included in the financial statements.

We confirm that the charity has had no non-routine communication with Charity Commission during or since the period of which you are unaware.

We confirm that we have been notified by you that no unadjusted or only clearly trivial errors were identified during the audit.

We confirm that we there no adjustments to the initial Statement of Financial Activity, and Balance Sheet which we presented to you for audit.

We confirm that we have been notified by you that there are no matters which you are required to raise with us to comply with your profession’s ethical guidance which are in addition to the matters included in your assignment terms letter.

We confirm receipt of your assignment terms letter and confirm receipt of your management letter.

We confirm we have no plans or intentions that may materially affect the carrying value or classification of assets and liabilities reflected in the financial statements.

Yours faithfully,

Mr. S Alim Ms. S T Sheikh Signed on behalf of the board of trustees

Mr. Y M Shaikh