ABERFELDY ISLAMIC CULTURAL CENTRE
Charity Registration Number: 1157888
REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
REPORTING ACCOUNTANTS..
AM ACCOUNTANCY SERVICES
43 BEN JONSON ROAD
LONDON E1 4SA
TEL: 020 7790 6111
Page 1 0113

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2026
CONTENTS
Pages
Information ol finanoal Statements
Report of kne Executive Cornmiitee
Statement of responsibilities ol the Cornrnittee..
Independent Examinerfs Report
Income and Expenditure Accounts
Statement of Assets and Liabilities
10
Noles to the Attounls
11-13.
Page2 of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDEO 31 MARCH 2026
MANAGEMENT COMMITTEE
EXECUTIVE COMMITTEE
CHAIR PERSON
Mahbubul Alom
GENERAL SECRETARY
Mashuk Ahmed
TREASURER
Shamsul Hoque
ADDRESS
36- 38 Aberfeldy Sreel
Poplar
London
E14 ONU
BANKER
Barclays Bank
INDEPENDENT EXAMINER
REPORTING ACCOUNTANTS".
AM ACCOUNTAMCY SERVICES
43 BEN JONSON ROAD
LONDON E1 4SA
Chari
's Trustees..
Mahbubul
Muhibur Rahman
Mashuk Ahrned
Aklher Hussain Bab
Shafnsul Hoque
Monsur Miah
Marnun Ahmed Choudhury
Fozlui Rahman
. Md Nizam Ahmee.
Chair Person
Vice Chair
General Secretary
Assistant Secretary
TieasLJrer
Cultural & Education Secretary
Press 8 Publiaty Sefftlary
EC Member
EC Mernbei
Page30113

ABERFELDY ISLAMIC CULTURAL CENTRE
REPORT OF THE EXECUTIVE COMMITtEE
FOR THE YEAR ENDED 31 MARCH 2026
The trustees present their repoit and financial staieinenls for the year ended J l March 2026.
The Trustees have adopted tlie provision5 of the Stsiement of Recommcndcd Practice (SORP)
Accounting and Reporting by Charities 15sued in 2005 in preparing thE annual report
and financial statements ol the Cl)arity.
Legal Status:
Charity: Registered with the Charity Commission. Charity Number: 1157888
Objects, Prineip%l Activities and Organisation of the Charity
The Charity'5 objects are for the benefit of ihe inhabitants of London Borough of Tower Hamleli and
in particular meinbers of the Muslim Minority Etlinic Communilies but exclusively who are in
hardship by..
al Relieving poverty. srckness and distress by through the provision of ad*ice inlortnaknon to the
said Inhabitants in need ol such advi￿ that May indude wellaie benefits, heallh and education.
bl Advancing education in particular the piovi5ion of language an¢J other subject Classes.
¢1 Providing or assisting in the provision of faalities for the ￿creat￿Tr and.the leisure lime, occupation
in the interesl of s()aal welfare and the object ol improving their conditions Dr life.
dl To advance the religton ol Islam in a¢cordance with the doctrines and tenets ol the Sunni Sect of
Islam.
el To advan￿ the education ol Musliffls and Muslim childr¢n in confomiity wilh the doctrines and beliefs
of the Sunni Sect of Islam.
Report of the Trustees
The Management Cotnmittee (who are also the Trustees) submits their report and financial statemenrs
for the year ended i l March 2026.
Page4 0113

ABERFELDY ISLAMIC CULTURAL CENTRE
REPORT OF THE EXECUTIVE COMMITTEE
FOR THE YEAR ENDED 31 MARCH 2026
Organisation:
A Management Committee, the members of which are the Iru51ees manages the affairs ol the charity
The Management Cornmitiee manages the business ol Ihe charity induding the paying ol all expenses
Trustees:
Trustees. wlio are all m¢￿berS of the execufive committee, and who served during the year are
Set out on page J.
The trustees are elected at the Annual General Meeting. for membership of the Executive Committee
and serve until the end of the next Annual General Meeting, where Ihey can stand for re- election
as members of the new Execvtive Con)mittee.
Trustees responsibilities in relation to the financial statements
The eotnmittee or Trustees are required by charity's law to prepare financial statements for each financial year
which give a true and fair view of the financial activities of the charity and of its financial position at
the eod of that year. In preparing those finaacial statements ihe Trustees are required to:
-The Trustees ale responsible for preparing the Trustees Annual Report and the
Finanaal Statement5 in accordance Wih applicable law and regu131ions and United.
Kingdom Accounting Standard5 Iunited Kingdom Generally Accepted Accouniing
P1acb'￿}. rhe law appliCa￿e to chatilies in England and Wales requires the
Trustees to prepare Financval Slalemenls for each financial year which give a Irue
and fair view of Ihe slate ol aftairs of the charity and of the incomirig re50vrces and
.application of resovrces of the charity for that period. In prèparing Ihese Financ4al
Stalemeni& the Trustees are ￿quired lo..
Select suitable accounting policies and then appiy them Consistent￿..
Observe the methods and principles in the Charities SORP",
Make jud9emenls and accounting eslimales trat are ieasonable and prtrdenl.,
Prepare the Financial Slaternents on the going concern basis unless il is inappropriate
io presume that the charity hMII c¢)ntinue in operati(xTr
The Trustees a￿ responsible lor keeping proper accounting ￿CordS that di$close Vlith reasonable ac£uracy
al.any lim-e,Ihe financial position of Ihe charity and enable lhern.io ensure that the Finanaal Stalernents
comply with the Charilies Act 2011.
The Charity (Accoun15 and Reports) Regulations 2008 and the piovisions ol Ihe Itusl deed. They are also
responsible for safeguardin9 the assets ol the charity and hence for taking reasonable Steps lor the wevenI￿n
and detection of fraud and other irregularitie5
VOLUNTEERS:
The Trustees wish to record theif 8ppieciats.on on behaifof the Charity and cornrnunity lor the volunteers who.
assist in smoolh iunning of the Charity and are ￿tiCal in helpin9 to keeps the running costs down
RISK REVIEW:
The Trustees h8ve conducted their own review ol Ihe major risks to which the Charity is exposed and steps
have been initiated to minimise the Identified risks. All function5 of the Charity are Subjected to perioLlic review
resulting in a process of ongoing improvement.
I stsff and volunteers are trained and have all the requ￿ed slatulory and regulatory clearances ￿quIred.
Page 5 0113

ABERFELDY ISLAMIC CULTURAL CENTRE
REPORT OF THE EXECUTIVE COMMITTEE
FOR fHE YEAR ENDED 31 MARGH 2026
SERIOUS INCIDENTS AMD EXCEPTIONS:
The Trustees are pleased to note. that there We￿ no incidents which gave rise lo the need lor the Trustees
to lottge a Serious Incident Report wilh the Charity Comrni5sion. FÈJrthemiore. there We￿ no Exceptions
recorded and which gave rise lo tt)e need lor the Trustees lo reex>rd on the Charity's Exceptions, Register.
RELATED PARTY TRANSACTIONS:
During the yearthe Chartywas under Ihe control ol TFuslee5 and Management Commiilee Mernt￿r$ as li%led above.
This report. which ha5 been prepared in accordarice with the special provisions ol Part 15 of the
Crynpanies Act 20C￿ apptiGqble lo sm811 companies.
No members of the management comm(tiee ￿CeIVed any remLJneralion during the yeai.
No trustee orother person related to the ch3rity had any personal inteiesl in any contract or
Èransaclion ente￿d into by the tharity dullng the year.
Reserve Policy
11 is the policy ol the charity ihal unrestricted fund5. which have not been designated for a speafic use,
should be maintained al a ￿e1 equivalent to ils expendilure. The Trustees coTh￿der that
reseNes at this level will Ènsure Ihat, in the event ol a si9nificant drop in funding. They wll b& able lo
continue the charity's cuirent a¢tivities while consideration is given lo ways in which additDnal lunds rHay
be raised. The Centre will acfvely work tts athieve this level of reserves.
INDEPENDENT EXAMINER
Accordin9 to the provisions ol the charib.es Act 2008 aftd updated 2011. the Committee has agree(J thai and audit is
not reqUI￿d for this finanual year. However due lo provisions of the 5arne act an independent examiner ts required
and AM Accountancy SeN[￿s appointed a5 external Accountant or Independent Examiner.
Transaction and financial position
The Slaiement ol Financial Activitles show5 net suiplus for the year of £69,684 and our 3ccurnulale
funds sland 31 £534,985 in total.
AM Accountancy SerVi￿s carried out an independent exarninalion of the accounts included in the ￿pOrL
-.This'report.. which'has been'prepaied in accordance wlh the Stalethent ol Re¢oTnmended Pracb"ee
{SORPI Accounting and Rewrting by Charities i55ued in 2005.
Approved by Ihe trustees and sigrEed on Its behall by
This report was approved by the Executive Cofflmittee on 8nd signed on their behalf.
Mahb
IChaimian}
Mashuk Ahffled
(General Secretary)
Dale".
Shamsul Hoque
reasurerl
Date..
'/w/u
Page 6 of 13

Accountants, Report
To the Trustees of
ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2026
We report on the accounts lor the year ended 31 March 2026 sel out on pages 8 lo 12 which have
been prepared under Ihe historical cost convention and the accounting policies sel out in nole 1
to the financial staternenls.
Respecttve Responsibilities olTruslees and Accountants
As described on page 5 the trustees are responsible for ihe preparation of the financial
staietnents, and they consider that the trust 15 exempt from an audit. It is our responsibility
to carry out procedures designed to enable us to report our opinion io you.
Basis ol Opinion
We cO￿UCted ourwork in accordance wth the Slaternent of Standards for Reporting Accountsnts,
and 50 our prO￿dureS conslsted of comparing the accounts wilh the accounting records kept by the
charity. and rnaking such limited enquiries ol Ihe trustees and oificeis a5 we considered necessary
lor the purpose ol this report. These proTrdures provide only the assurance expie5sed in.our opinion.
Opinion
In our oynion.
lèl The accounts ale in agieemenl with the accounting records kept by the charity under the
requirements ￿1.the Stalemenl ol Recommended Practi￿- Accounling and Reporting by Charities:
Ibl Hawng regard only to, aiid on the ba515 or. the inlotm3tion ¢orktained in those ac¢ounts-.
111 The accounts have been drawn up ifi a manner consistent with the accounting requirernenls specified
the Statèment of Recommended Practice- Accounting and Reporting by Charities. and
121 The charity satisfied ihe condilion5 for tre exempty'on from an audit of the accounts for the year
sperified in the Charities Act.
.131. Th￿..unaUdited Account we have p￿pared in accordanGe with Ihe figure-. inlormatson and explanation
we have received from the management ol the curient committee.
Skvlc &S
AM Accountancy Services
43 Ben Jonson Road
London El 45A
Tel: 020 7790 6111
AM ACCOUNTANCY
43 BENJONSON ROAO
LONDON EI 4SA
RVICES
Date..
Pa9e7of13

ABERFELDY ISLAMIC CULTURAL CENTRE
Statement of Financi81 Activities
FOR THE YEAR ENDED 31 MARCH 2026
2026
Total
2025
Total
Notes
Unreslricled
Reslricled
Incoming Resources
Mefflebership fees
Income from Sales ol Vegetables
Grant. LB TH
Donations for New Mosque
Parents Contribut￿￿
Grant Irom HARCA
All Other GeTraral Donations
Nominatyon Fees
14,877
14.877
2.205
53,392
1,595
2,205
106.599
106,599
92.936
Total Incomin
Rèsources
108.804
14.877
123,681
147.923
Resources Expended
Direct Charitable Expendilure
Printing, Postage. & Advèrtisernenl
Telephone, lax and photocopies
Rent. Rate5 and 5eNi¢e charges
Light Heal and Water
Clearyng
Salary
Freelan￿ Staff
Events. Activities & Stationery
900
1,176
1.297
2.424
1,297
2,424
1,297
1,689
139
500
31,990
23,250
24,160
501
23,250
24,160
501
Direct charbtable ex
en(liture
52.532
52,532
38,791
Management & Administration
Accountancy
Adverfising and promotion
Bank charges
Insurance
CRB fee
Depreciation
Sundry .
airs
ement & Adrninistralion
600
600
865
865
1.017
242
1,859
Mana
1,465
1,465
Total Resources Ex
ended
53,997
53,997
38.650
Net Incoming Resources I
Iresourtes expended)
54.807
14,877
69,684
109.273
Net Movement funds for the
p•ilod:
54.807
14.877
69.684
109.273
Total Funds Brought fo¢ward
260,Q68
205.233
465,301
356,028
Balance at 31 March 2026
314,875
220,110
534.985
465,301
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ABERFELDY ISLAMIC CULTURAL CENTRE
Summary Income aad Expenditure Account
FOR THE YEAR ENDED 31 MARCH 2026
2026
Notes
Income
Total expenditure
Net Surplus (Deficit) lor the financial year
123,681
53,997
69,684
Page90113

ABERFELDY ISLAMIC CULTURAL CENTRE
Balance Sheet as at
31 March 2026
2026
NOTE
Fixed Assets
Fixture. Fittings artd Equipfflent5
4.8
CuNerbl Assets
Cash zl Bank & In Hand
Debtor IGrant receivable from HARCA + £50.00 Membership lee + Propety fund)
339,486
218.050
557,536
Current Liabilbties
Amounl falling due to one year
Accwals
27,450
27.450
NET CURRENT ASSETS I ILIABILifiESI
530.086
TOTAL ASSETS LESS CURRENT UABILIYIES
534.985
FUNDS..
465,￿1
Exce5sIIOefiritl of incorne over expenditure
69.684
Total Fund5
S34.985
The financial 5talement5 were approved by the Execubve Committee on
their behalf by".
and stgned on
Mahbubul Alom
IChairpeFsonl
Mashuk Ahmed
IGeneral Secretary)
Shamsul Hoque
(treasurer)
Date..
Dale".
Dale..
The Nole5 on pages 10 to 12 form part of the financial stslements.
Page 10of13

1. ACCOUNTING POLICIES
a. Basss of Acco(JntFng
Basi5 01 accounling The Financial Stalements have been prepared under the historical cost convention.
as tnodified by the Tevalualion ol ￿rt31￿ fixed a55e15 and investments measuied al rnarket value.
The Financial Siatements have been prepared ui accoidance with the Financial Reportin9 Standard lor
Smallei Entitse5 (effective January 20151. and the requ(rements ofAccounlin9 and Reporting by Charities."
Statement ol Recomrnended Practice applicable lo charities preparing their accounts in accordance wth
the Financial Reporting Standard lor Smaller Entities leffective January 20151 ISORP 20151.
b. Grants
Revenue grants are credited lo the Incotne and Expenditure account on a re￿Ivable basis.
c. Donatlons
ODnatson are recorded on a ieceipt basis.
d. Incoming Resoui¢es
Voluntary income and don81ions are included in incorning resource5 when Ihw are receivable.
except when the donors specify that they must be used in future accounting period5 or donoT5'
ondilions hgve not been fulfilled. then the income is Cle1er￿d. The irn¢offle from fundraising ventures
IS shown gross. with Ihe associaied c051s included in fundraising costs.
e. Resources Expended
Resources expendèd are included in the Slalement of Financial A¢iivilies on accruals ba513.
inclu&ve of any VAT Ihat cannot be recovered.
Expenditure that is directty attribvtable lo specific activities has been sncluded in these cosl
(xtegories. Where costs are atttibulable lo more Ihan one actsvity, Ihey have been apporhoned
across the cost categories on a basis consistent with the use of those reS￿ree5.
l. Going Concern 8asl$
The financial statements lTrave been prepared on.the going concem basis, as in the opinion ol the
Irustees, the￿ a￿ no issues arising whTch would suggest any other basis as bein9 more
appropiiale.
g. Admini5tralron Co$t$
Administration expenditure include5 all expenditure nol directly related lo the charitable aclNjty.
h. Taxatlon
As è charity, they are exempt trom tax on ineome and gains falling wlthin
sedio) $05 01 the Taxes Acl 1988 or $256 01 the Taxats"on of Chargeable Gains Acl 1992 to the
extent that these are applied lo its ch3rit8ble objects. No lax charges have arisen in the Charity.
Depreciatlon:
Depreciation is calculated so as to write off the cost ol an asset, less its eslimateoS ￿SIdUal value, over
the useful economic life ol that asset a5 fo11ows-.
Fixiuie, FitLing and EquipmenL
15 % on Reducing Balance method
Page 11 of13

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2026
NOTES TO THE ACCOUNTS
2. RXEDASSETS
COST
Fi￿ule5. fiiiin95 &
Improven*nts
8uil¢ing
Al 01 April 2025
FiKlvres and fillings
AddIt￿n
31 March 2026
5,764
5.754
5.764
5.764
DEPRECIATION
Al 01 April 2025
Charge forlhe year
At 31 March 2026
865
NET BOOK VALUE
Ai 01 April 2025
Ai 31 March 2026
5.764
4.899
5.764
4.899
Page 12 of 13

ABERFELDY ISLAMIC CULTURAL CENTRE
FOR THE YEAR ENDED 31 MARCH 2028
NOTES TO THE ACCOUNTS
Net Surplus of the Financial Year
The exces5 of expenditure over incorne is slated after charglDg'.
2026
Accountants, remuneration
Depreaats"on
Creditors and Acruals
Rent
Accountancy
Nel Wages
Paye
18.000
1.200
5.071
3,179
27.450
Fundslcapilal
Balan￿ al 31 March 2025
465,301
Balan￿ at 1 April 2025
465.301
Excessl IDefKitl of Income over Expenditure
69.684
Balance at 31 March 2026
534,98S
Page 13of 13