ABERFELDY ISLAMIC CULTURAL CENTRE
Charity Registration Number: 1157888
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
REPORTING ACCOUNTANTS:
AM ACCOUNTANCY SERVICES
43 BEN JONSON ROAD
LONDON E14SA
TEL.. 020 7790 6111
Page 1 of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2025
CONTENTS
Pages
Information ol financial Statements
Report of the Executive Committee
Statement of responsibilities of the Committee..
Independent Examinerts Report
Income and Expenditure Accounts
Statement of Assets and Liabilities
10
Notes lo the Accounts
11-13.
Page2 0113

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2025
MANAGEMENT COMMITTEE
EXECUTIVE COMMITTEE
CHAIR PERSON
Mahbubul Alom
GENERAL SECRETARY
Mashuk Ahmed
TREASURER
Shamsul Hoque
ADDRESS
36 - 38 Aberfeldy Sreet
Poplar
London
E14 ONU
BANKER
Barclays Bank
INDEPENDENT EXAMINER
REPORTING ACCOUNTANTS..
AM ACCOUNTANCY SERVICES
43 BEN JONSON ROAD
LONDON E1 4SA
Chari
's Trustees:
Mahbubul Alom
Muhibur Rahman
Mashuk Ahmed
Akther Hussain Babul
Sham5uI Hoque
Monsur Miah
Mamun Ahmed Choudhury
Foz1ur Rahman
Md Nizam Ahrned
Chair Person
VI￿ Chair
General Secretary
As51slant Secretary
Treasurer
Cultural & Education Secretary
Press & Publicity Secretary
EC Member
EC Member
Page 3of13

ABERFELDY ISLAMIC CULTURAL CENTRE
REPORT OF THE EXECUTIVE COMMITTEE
FOR THE YEAR ENDED 31 MARCH 2025
Tlie tl'Lislees present Ilieir repoi-l aiid fiiiaiicial slaleimeiits foi. tl)e year elided J l Marcli 2025.
Tlie Triistees liave adopted the provisioiis of the Slaleiiieiit ot. Recoiniiieiided Practice (SORP)
Accoiinliiig aiid Reporliiig by Cliai-ities iSSLied in 2005 in preparingJ tlie aiinLial I'eporl
and fiiiancial stateimeiits of tlie Cliarity.
Legal Status:
Chaiity: Registered with the Charity Comniission, Chai'ity Nuniber: l 157888
Objects, Principal Activities and Organisil tion of the Charity
Tlie Cliarity's objects al-e for tlie benefit of the inliabitaiils of London Borouoli of Tower Hamlets, and
in particulai. members of the Musliin Miiiorily Ethnic Coininuiiities but exclusively who are in
hardship by..
al Relieving poverty, sickness and distress by through the provision of advice and information lo the
said inhabitants in need of such advice that may include welfare benefits, health and education.
bl Advancing education in particular the provision of language and other subject classes.
cl Providin9 or assisting in the provision of facilities for the recreation and the leisure lime. occupation
in the interest of Social welfare and the object of improving their conditions of life.
dl To advance the religion of Islam in accordance with the doctrines and tenets of the Sunni Secl of
Islam.
el To advance the education of Muslims and Muslim children in conformity with the doctrines and beliefs
of the Sunni Secl of Islam.
Report of the Trustees
The Mana<yenienl Coinmittee (wlio are also tlie TrLlStees) .£ubmits their repoit and tiiiancial statenienls
for tlie year elided i l Marcli 2025.
Page4 of13

ABERFELDY ISLAMIC CULTURAL CENTRE
REPORT OF THE EXECUTIVE COMMITTEE
FOR THE YEAR ENDED 31 MARCH 2025
Orgginisation:
A Management Committee. the members of which are the trustees manages the affairs ol the charity
The Management Committee manages the business ol the charity including the paying of all expenses
Trustees:
Trustees, who are all nieinbers of tlie execLltive coinniittee, ai)d wlio served dLiring the year are
set out on page i.
The trustees al'e elected at tlie AnnLial Geiiercll Meeting, for Ineinbersl)ip of Ilie Executive Coininittee
aiid serve uiitil tlie end of Ilie iiext Aniiual General Meeting, wliere tliey can stand for re- election
as Ineinbeis of the iiew Executive Coii)illittee.
Trustees responsibilAties in relation to the financial statements
Tlie coiniiiittee or Trustees al'e reqliired by charity's law to prepare financial statemeiits for each finai)cial year
whicli Trive a true and fair view of the financial activities ot the cliarity aiid of its financial positioii at
tlie end of that year. In prepariiio those fiiiancial stateinents the Trustees are required to..
The Trustees are responsible for preparing the Trustees Annual Report and the
Financial Statements in accordance with applicable law and regulations and United
Kingdom Accounting Standards (United Kingdom Generally AC￿pted Accounting
Pra¢li¢el. The law applicable to charities in England and Wales requires the
Trustees to prepare Financial Statements for each financial year which give a true
and fair view of the stale of affairs of the charity and of the incoming resources and
application of resources of the charity for that period. In preparing these Financial
Statements, the Trustees are required to".
Select suitable accounting policies and then apply them consistently"
Observe the methods and principles in the Charities SORP",
M..ke judgements and accounting estimates that are reasonable and prudent.,
Prepare the Financial Statements on the going concern basis unle5S It is inappropriate
to presume that the charity will continue in operation
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy
al any time the financial p051tion of the charity and enable them to ensure that the Financial Statements
comply with the Charities Act 2011.
The Charity (Account5 and Reports) Regulations 2008 and the provisions of the trust deed. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities
VOLUNTEERS:
The Trustees wish lo record their appreciation on behalf of the Charity and community for the volunteers who
assist in the smooth running of the Charity and are critical in helping to keeps the running costs down
RISK REVIEW:
The Trustees have conducted their own review of the major risks to which the Charity is exposed and steps
have been initiated to minimise the identified risks. All functions of the Charity are subjected to periodic review
resulting in a process of ongoing improvement.
All staff and volunteers are trained and have all the required slalulory and regulatory clearances required.
Page 5 of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
REPORT OF THE EXECUTIVE COMMITTEE
FOR THE YEAR ENDED 31 MARCH 2025
SERIOUS INCIDENTS AND EXCEPTIONS:
The Trustees are pleased lo note, that there were no incidents which gave rise to the need for the Trustees
lo lodge a Serious Incident Report with the Charity Commission. Furthermore, there were no Exceptions
recorded and which gave rise to the need for the Trustees lo record on the Charity's Exceptions. Register.
RELATED PARTY TRANSACTIONS:
During the year the Charily was under the conliol of Trustees 2nd Management Committee members as listed above.
This report. which has been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006 applicable to small companies.
No members of the management committee received any remuneration during the year.
No trustee or other person related lo the charity had any personal interest in any contract or
transaction entered into by the charity during the year.
Reserve Policy
It is the policy of the charity that unrestricted funds. which have not been designated for a specific use,
should be maintained at a level equivalent to its expenditure. The Trustees consider that
reserves at this level will ensure that. in the event of a significant drop in funding. They will be able to
continue the charity's current aclivilie5 while consideration is given lo ways in which additional funds may
be raised. The Centre will actively work lo achieve thi5 level of reserves.
INDEPENDENT EXAMINER
According to the provisions of the Charities Act 2008 and updated 2011, the Committee has agreed that and audit is
not required fDr this financial year. However due lo provisions of the same act an independent examiner is required
and AM Accountancy Services appointed as external Accountant or Independent Examiner.
Transaction and financial position
The Statement of Financial Activities shows nel surplLJS for the year of £109,273 and our accumulated
funds stand at £465,301 in total.
AM Accountancy Service5 carried out an independent examination of the accounts included in the report.
This report. which has been prepared in accordance with the Statement of Recommended Practice
ISORPI Accounting and Reporting by Charities issued in 2005.
Approved by the trustee5 and signed on its behalf by
This report was approved by the Executive Committee on and signed on their behalf.
Mahbubul Alom
{Chairmanl
Dale. i ¥
hmed
(General Secretary)
Date.. I t
Shamsul Hoque
{Treasurerl
ol
Page6 of13

Accountants, Report
To the Trustees of
ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2025
We report on the accounts for the year ended 31 March 2025 set out on pages 810 12 which have
been prepared under the historical cost convention and the accounting policies set out in note 1
to the financial statements.
Respective Responsibilities of Trustees and Accountants
As described on page 5 the trustees are I'espoiisible for the preparation of the financial
statemeiits, aiid they considei. that tlie trust is exeinpt froill an aiidit. It is our responsibility
to cai'ry OLIt procedlires designed to eiiable us to report OLir opinion to YOLI.
Basi5 of Opinion
We conducted our work in accordance with the Statement of Standards for Reporting Accountants.
and so our procedures consisted of comparing the accounts with the accounting records kept by the
charity. and making such limited enquiries of the trustee5 and officers as we considered necessary
for the purpose of this report. These procedures provide only the assurance expressed in our opinion.
Opinion
In our opinion..
lal The accounts are in agreement with the accounting records kept by the charity under the
requirements of the Slalemenl of Recommended Practice - Accounting and Reporting by Charities.,
(b) Having regard only to, and on the basi5 of, the information contained in those accounts..
{1) The accounts have been drawn up in a manner consistent with the accounting requirements specified
the Statement of Recommended Practice - Accounting and Reporting by Charities, and
(2} The charity satisfied the conditions for the exemption from an audit of the accounts for the year
specified in the Charities Act.
131 This unaudited Account we have prepared in accordance with the figure. infomiation and explanation
we have received from the management of the current committee.
AM ACCOUNTANCY SE
43 BEN JONSON ROAD
LONDON E14SA
ICES
AM ACCOIINTANI.'I' sf.iiiiicr.s
A3 Hl--Nl l()Nlb( IXI III_)Il L)
LONDI)N LI J%1
TLL. O?U 77()Ll G I I I
l-.AX.. O?0 7790 Soi.,
Date:
01
Page70113

ABERFELDY ISLAMIC CULTURAL CENTRE
Statement of Financial Activities
FOR THE YEAR ENDED 31 MARCH 2025
2025
Total
2024
Total
Notes
Unreslricled
Restricted
Incoming Resources
Memebership fees
Income from Sales of Vegetables
Grant.. LBTH
Donations foi New Mosque
Parents Contribution
Grant from HARCA
All Other General Donations
Nominab'on Fees
53,392
53,392
1,595
22,842
4.205
1,595
92,936
92,936
67,202
Total In¢omin Resources
94,531
53,392
147.923
94.249
Re$our¢es Expended
Dlrect Charitable Expenditure
Printing, Postage, & Adverti'sement
Telephone. fax and photocopies
Rent, Rates and service charges
Light, Heat and Water
Cleaning
Salary
Freelance Staff
Events, Activities & Stationery
1,176
1,176
1,236
1,297
1,689
139
500
31.990
1,297
1.689
139
500
31.990
1,292
985
331
26.010
Direct charitable ex
endilure
36.791
36,791
29.854
Management & Administration
Accountancy
Advertising and promotion
Bank charges
Insurance
CRB fee
Depreciation
Sundry
airs
ement & Administration
600
600
600
1.017
1,017
1.197
242
1,859
242
1.859
582
2,379
Mana
Total Resources Ex
ended
38.650
38,650
32.233
Net Incoming Resources I
{resources expended)
55.881
53,392
109,273
62,016
Net Movement funds for the
period:
55.881
53.392
109.273
62,016
Total Funds Brought fotward
204,187
151.841
356.028
294,012
Balance at 31 March 2025
260,068
205,233
465.301
356,028
Page 8 of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
Summary Income and Expenditure Account
FOR THE YEAR ENDED 31 MARCH 2025
2025
Notes
Income
Total expenditure
Net Surplus (Deficitl for the financial year
147,923
38,650
109.273
Page9of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
Balance Sheet as at
31 DAarch 2025
2025
NOTE
Fixed Assets
Fixture, Fittings and Equipments
5,764
Current Assets
Cash al Bank & in Hand
Debtor (Grant receivable from HARCA + £50.00 Membership fee + Propety fund)
260.087
218.050
478,137
Current Liabilities
Amount falling due to one year
Accruals
18,600
18.600
NET CURRENT ASSETS I ILIABILITIESI
459,537
TOTAL ASSETS LESS CURRENT LIABILITIES
465.301
FUNDS:
356,028
Exce5sIIDeficitl of income ovei expenditure
109,273
Total Funds
465,301
The financial statements were approved by the Executive Committee on .
their behalf by-
and signed on
Mahbubul Alom
(Chairperson)
hmed
(General Secretary)
Shamsul Hoque
(Treasurer}
Dale:
The Notes on pages 10 10 12 form part of the financial slatemenls.
Page 10of 13

1. ACCOUNTING POLICIES
a. Basis of Accounting
Basis of accounting The Financial Slalements have been prepared under the historical cost convention,
as modifi'ed by the revaluation ol certain fixed assets and investments measured at market value
The Financial Statements have been prepared in accordance with the Financial Reporting Standard for
Smaller Entities leffeclive January 20151, and the requirements of Accounting and Reporting by Charities".
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard for Smaller Entities (effective January 2015} (SORP 2015).
b. Grants
Revenue grants are credited to the Income and Expenditure account on a receivable basis_
c. Donations
Donation are recorded on a receipt basis.
d. Incoming Resources
Voluntary income and donations are included in incoming resources when they are receivable.
except when the donors specify that they must be used in future accounting periods or donors,
conditions have not been fulfilled. then the income is deferred. The income from fundraising ventures
is shown gross, with the associated costs included in fundraisin9 costs.
e. Resources Expended
Resources expended are included in the Statement of Financial Activities on accruals basis.
inclusive of any VAT that Cannot be recovered.
Expenditure that is directly attributable to specific activities has been included in these cost
categories. Where costs are allributable to more than one activity, they have been apportioned
across the cost categories on a bas15 consistent with the use of those resources.
f. Going Concern Basis
The financial statements have been prepared on the going concern basis, as in the opinion of the
trustees. there are no issues arising which would suggest any other basis as being more
appropriate.
g. Administration Costs
Administration expenditure includes all expenditure not directly related lo the charitable activity.
h. Taxation
As a charity. they are exempl from tax on income and gains falling within
section 505 of the Taxes Act 1988 or s256 of the Taxation of Chargeable Gains Act 1992 to the
extent that these are applied to its charitable objects. No tax charges have arisen in the Charity.
i. Depreclation:
Depreciation is calculated so as to write off the cost of an asset. less its estimated residual value. over
the useful economic life of that asset as follows..
Fixture, Fittin9 and Equipment..
15 0/0 on Reducing Balance method
Page11 of13

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS
2. FIXED ASSETS
COST
Fixtures, fillings &
Improvetnenls
Building and
Construction
Al 01 April 2024
Fixtures and fillings
Addition
Al 31 March 2025
6,781
6,781
6,781
6,781
DEPRECIATION
At 01 April 2024
Charge for the year
Al 31 March 2025
1,017
1.017
1,017
1.017
NET BOOKVALUE
At 01 April 2024
Al 31 March 2025
6.781
5.764
6.781
5,784
Page 12of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2025
NOTES TO THE ACCOUNTS
Net Surplus of the Financial Year
The excess of expenditure over income is staled after charging..
2025
Accounlanls, remuneration
Depreciation
600
1,017
Creditors and Acruals
Rent
Accountancy
18.000
600
18,600
Fund51Capital
Balance al 31 March 2023
356,028
Balance al 1 April 2024
356.028
Excessl (Deficill of Income over Expenditure
Balance at 31 March 2025
109,273
465.301
Page 13of13