EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") EAST S.USSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Orggdnisation ("the CIO") TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DEC.EMBER 2023
EAST SUSSEX ISLAMIC ASSOCIATION (The CharitAble IHcorporated Organisation ("the CIO") CONTENTS Pagt Trn5tees' report tndepcndent Auditors. report Sts'temetit of'fLT)8ncial aciivities Ba12nee she 10 Nthes to the aGcounts
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incoryorated Organisation ("the CIO") TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEAI¢ BER 2022 The TNstees, have pleasure in pr¢stllLing.their report and the wiaudited fmaocial atements of the ch4r,iry for the year end¢d31 December ?02?. Ref¢r¢nce and Administration detAils Re8iSt¢red Chlty name.. EAST SUSSEX ISLAMIC ASSOCIATION Charity registration numb¢r 11.65989 Regi.5tered.Office MeTcatoYia Sl Leon8rds ort Sea TN?8 OEB England The Trustèes Ummar Quin Mustafa Ben Caid Mohammed Imad Bour8hli Abll Ahrned Mohammed Alzal Awan Rahel Ahmed MD Abdullah Al Maruf Sayec Muiiadidi mohamm Akmol Ali Indep¢nd¢Tht Examiner Coleman Isah 45A tAindon Road St Leonard5 on Sea East Sussex TN37 6AY Banke¥s Natwesi Bank Lloyds Bank structur Cuvernattc¢, and Mafjag¢ThenÉ Goveming document The E&st Sussex tslamic Asso¢ia1ion is a chariiable Incorpornted Organisatioy) lheCIO"}. It is governed by a d¢¢d of Organisati¢)nal s¢wcoJre 'The charity trust¢es rESPODgible.forgeneYal control and mE4nagement of the charity. The trnstees give theÉr time fteely and receive nu remun¢Yation.or oth'er finE4nci41 in¢¢t)tives or bellefiis. Noneofihe ttustees have any IKrieficial interest ITr the cornpa]iy. The.trustets meet monthly and areresponsible for all decisions tak.en iri Telation to th¢ runiiin8 of the M05qU¢4nd the centre facilities and the activities provided by the charity. To'assi5t in the smooth Tunning of tlie charity, the trusiee5 have set up a nun]ber of sub-comn)ittees (hat help them oversee certain aspect of d)arity's work. Sub-cornmittees are currentty set up for Educ{n, end for the y-to-daY managetnent of the building and rewrt back with their recornmendations ¢0 the meettllg of the ttustees. The Sub-commiltees eaeh meet six times a yeaT, on <ernaLe.months 10 each other. The chair oftD]stees' ¢hairs both sub-c0MiecS whose membershipTeflects the particulaT skills th truste¢s can bTinU to the work of the su1cOMmIttEe5. The daY-tdaY manag¢rneni of th¢ Mosque and the centre's fa¢ilities and ptDjects aTe delegared to the committee wtth skills in thi5 aYe&. A separate commiftee dea]s with the Friday colle¢uons ond bankih8. The treasurer T¢POrt8 to the tFUStets. exerclses internal finan¢ial oontrol, prepares monthly financial r¢pon&lo the community, and collaborates wtii the independent review.
EAST SUSSEX ISLAMIC ASSOCIATJON (The Charitable Illcorporated OrgaDisation ("the CIO") Recruitment and Appoinlment of Twstees The exisiiJ]g lJuste¢s are r¢4x)nsible for the reuuitment of new tritste¢s. No neiv trustees have b¢en 4)pointed dvring this period. s¢lecting trnst¢¢s in the future, Iv¢ seck to identify.people who h&vt therelevant skills and cayacity to ¢Ollttibuts to the development of the charity. They rnay also be showÈiits their leyel of interest bs retsularly attending events alld nciions ortsanised by the charity.and their i¥illingncss to Yolunteerto help ITh ourbroader commwjity wo)k. Potential trustees may be invited to attend tW5tees' m¢eiins5 as observers at)d giv.en more details of the charity's aiillg and activities and, if all agree, they may then be proposed as new tmstees at the subsequ¢nt trustee's Ineding. This.process will allow due consideration of the person's eligibilily, personal Compeience. 8pe¢ialisr knowledge and sktlls. Indu¢rion and TiainiDg of TTusl¢es No TAew tru5tee5 were appointed iyilhin thi5peTiOd. Risk Managemet)I The tnJsi¢es have assessed the risks the charity faces and have draiyn up a risk m&trix which identifies ihe major risks by area of activity, the nature of those rL5k5, the likelihood of the yisks happening. and th¢ Ineasures raken to manage them. The ttwlees reviewthis risk matrix ttgularly ai their meeiinos and at meelings of the sub-committees on finance and building. The trustees are satisfied that systems are in place, or atTattgements atE in hand, to manage the risks that have bttn idelltified. In particular, insurance cover is in place and the fmances of ihe Mosque are kept underTeview. Approptiale Ciiminal RecordsBureau (CRB) Checks, supported by regularly reviewed policie5, are made for all thosc who wk with children or othervulnerable group5 Wlthin ihe Mosqu¢ or the ceptre. Objetliyes and Acliyities" Our Aims Th¢ objetts of the tharity are set iTrut in the memorandum ood articles of tlie charity and are.summaTised as follows: To advance the Islamic faith in the HtingS and surrounding areas fot the benefit of ihe publi¢ in particular through the holding of prayermeelings, lectures, the public celebrntion of religious festivals and rhe distribuiioo of literature on the Islamiofaith toenlighten oihers. To advAn¢e the edllcation of. and to provide fa¢ilitie5 in the inl¢rest5 of socialwelf&re for leisure-tirne OCCUri0n with the objective of improvin£ iht condition5 of life for all T¢sidenls ofHasiiMgs aT)d the neighbourhood by the provisioo maintenance. and managunenl of a COmTnwiit)p centre. Our Objectiv Our objeclives are set io reflect our faith and co]nmunity aims. Each year our tnjstees review our objectives aiid activities.to ensur¢ they continueto reflect our aitits. In carying out this E2view. the trustees have considered the Charity Commission's oeneral guidan¢e on public ben¢ftt and its.supplementary public guidance on the advan¢ement of relj(lionf the publi¢ b¢nefit. .Our dual aitns retnain'to provide a facility where Muslim5'catt wgrsh7p and to provide A community faeility for all the inhabnanis of Hastings and the 3UTToundinb areas. Ollr lollg-temi ambition is to build the self.confiden¢e of Hastings s Nluslims in tlieir faith, and through our community facilities and activiiies help make our area a.peacefvl. vibrant, and hannonious community. Strategies We ivant to make our Mosque accessible and wel¢omiiig venue where.all Muslims,. or those who wish to know more about tsur tdith. can ¢ome togeihet io learn about'their religion and worship. We have facilities for womert who want to pray &t the Mosque. The Mosque is lllways open with daily pyayerg, tb¢ Friday prayers being a focus of our activiri¢s.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisatioll ("the CIO") At our 'know Islatn better. events we share the teaching5 ofislam at)d th¢ nature of our faith with non-muslims. In addition tu an day, we plan to hold an opet) week earh yEariYhen we inviie congregations ftoin all the other local faitb communities lo visitus rmd leam n)ore about Islgm. An imp)rta*t part of our strQgY is community welfare and.edllcaiion. All our community facilities and activitiey includins clae3, health initiatives and Seminars are widely advertised. andwe w¢lcome the participatiort of all in our local communty- Mu51iTn alld non-muslim alik¢. Mosi of oui. a¢tivities are fre¢ and..supported by donations from within thecommunity. A charge 1$ made for madrassah. Helping people..who have moved io Hastin88 settle in The crxnmun5ty' 5uc¢¢ssfully is ampor(ant to Us. We nm tsYO prOJt$ that help en81Ir¢.that fBmilie5, wbose firsi language És not English receivc app.ropriate English lauguage teaching alld thal.th¢ir. thildren are helped in ih¢irattendance at local schools. Use of Volunt¢¢rs Volunie¢rs are an important resir¢t in li(ith our faith and commUlty wodi. Volunteers are involved in most of our faith and community activities, and we have many peopl¢ re.4ilavly giving their time. All our trustees also give their time freely. We encourage all members ofuur Mosque to be involved iti Volunt a¢tivities and to diaTe their skills W.i11LOthers. All those volunteers wotq£ing ivith projeets inyolvino ¢hiJdren orother vtjlhetable group5 are CRB ch¢c"ked. GrDnt-Making policy Those attendintt our Mosque have given genèrou51y to disaster appeals arising from natural calaTnities affecting Yario¥Js countries aTound the world. Thi5 year, as we did last year, we adminis(ered th¢ receiptand di5ttibuiion of Zakat, which is ¢oll¢ctedalld distributed in accordancE Wlth the teachings of Islam for the relief of ihose in PDverty. We workwith paTtn¢r organisations, usually the local Mosque. to identify who ive can help. A'rtivilies and Achievements How OUT a¢tiYities deliver public benefrt The chatty CAleS a wide Iange of artivities in pursuonce of its charitable aims. The tnee8 ¢onsid¢r thatthesp activities, summarised below, provide benefit both to those who worship atour Mosque and the ivider community of Hastings. Relitrious Adivities Our mosq provide5 a centre for our prnyers and Worship and forthB activities asso¢iated with our faith. During the year underTeview, we offered a rdnge of religious seTh?ce5 and activities in¢luding'. Prujyers.. The Mosque is 9n fordaily and Friday. pray¢r5. During the iyeek we hav¢ many. pe'ople who re8]arlY attend daily and Friday prayers. Forfvals.. People are ¢ncourascd to provide food to thos¢ who wish to break their fast tIVd¢ther in the mosque. Eid Ivas a]go celebratsd at the M05que with a Family day and communal Meal. ruiierulfacilllies.. The Mosque provides a ¢oniplete fuDeral service in line with" th¢ teachins of Islam. We help and assist the de¢ea5ed's bereaved relatives in organi5ing bUrig and work closely with funeral directors and.the cemetery- We a150 hold special classes iotsach people how io proceed with Islamtc burial pro¢¢dures. CivilM4Tringe undNikktslo.. The Mosque provides MusliEn ¢ouples with an appropria¢e locatton for NikkaFL aslathic rna1age). Hlft cl&¥lléry.' M¢morisaiion of the Quran is considered an important element ofreligious education and trainin& W,e continue to provide this facility for the youn - people and adulis in the moSqe.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitsble Incorporated Organisation ("the CIO") InfeTrfviili &alogue.' Our Mosqlle is an active member of the Faith Communities Forwn for th¢ Hastings atea.we use" thisplalforni to promote ini¢r-faith dTalogue and social coh¢sion. Zllkrtt.. tt 15 a part of oul faith th8t all whtsis able shouldgive zakat. Zakat is colle¢(ed in proportion to a peTson's means, in acwrdan¢e with the teachinir of18lam. and is thegiving of money for &number of specific purpos¢5, including io help other4 and to further ihe teathings of Islam. Community A¢tivldes Th¢ charity encourage5 community activities, which is beneficial io thE communty. Visiting OT keeping in touch with our ¢ongr¢galion athome, in h05Pitals or in 501itary confin¢m¢nt is a great support. RepreseTrting and facilitsting meetings with the local councils to secure Ee&oiiable accommodation and benefits to refugee$ and other men)bers of our cominunity has been a rewaTding Gy¢ricnce foT eYeryon¢. EmpoTrvETing our m¢mbers through participation in Hastings Cultutal lllvolvwneni Group has enabled the mosqlle to contribute to thc weieaTe and wcll-being ofthe divers¢ atLd wider community. There arE numerous benefits to rticltIng in ciimmuniry service, ix)tli foi you.and other5. Volunt¢ers from our ¢om1nunity support th¢ charty and ensure the smooth mnnllig'(rfall affaits. Theydonate their time, money and eDetgy. lo benefit the community a5 well as the following benefiis: Gives our volunteers a way to help others. Helps impiove our community Provides.a wayto meet newfiiends Ofta) r¢suItg in personal Jowth Gives sorne of us a way to gain WQTk ¢xp¢rience and le&rn morèaboui ¢ert4in jobs P3rtllership iYort(ing PerfoTrnan¢e revlew. The eharity works in pamership with loul statutory ld voluntary organisations. The Construaive collabor81ion with Commllt]ity Safery PartnehipS (CSPS), formerly known as CrimeaTrd Disorder Reduction PartnehIPS in Entrlan enable the charity to suppojr. the police local authorities rire and rescue authoriii¢$ he probation services health- clinical cominissi¢)tting gtoups Voluntary Organi5ations Mottitoring and Evalu]0 play an imi)ortant role in ensuring the effective (klivery of suttessful partnership wo)in& For effective moniroringtD lake place, oleaT.performattce criteria Deed to be set. Once these criteria agreed, perfomatkee can be evaluated against the shared t9Tgets. Our mosque in Hastings is well recogvized irf ihe Wid cornmunity as a positive influence on community cohesion, developm¢nt and participaÉioEL at looal conferen¢eg orgo1Zed by the council, the NHS and other diversity.ori¢nted commut)ty inclusion groups. We have.a successful re¢ord of working with other agencies such as the police.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable IncorporaÉed Organisalion ("tbe CIO") FinaDeial Revieiy The charity ertj$ fmancial stability, is debt free the trustees Tegularty monitor the f]nance. It oFral£s independently and the regular financial reFrf)Ltillg is led by the tre&8urer heading the financial control. Th¢ charty has examined its itt¢ome and expenses and has taken appropriale In¢a$ures lo ensure the account5 has Tetllmed to P05iÉive balance aftu a challenging period.. The cliity ¢0mme]S the sensible fmaDcial management. The charity is also constious of the fact that we should continue lo ¢xploTe source5 to raise m0fMan¢e to continue 10 lie stable during d1is cuent difficuh peTLOd. Reservy Policy The trustees have reviewed tho Teserves'policy of the ¢harit5'. The policy is to hold enough thnds lo meet Ihree.months' operniing ¢05ts of'ihe Mosque. The TrnsLhas raised donation5 of £38.127. Fund (bank) balances as. at il D¢ther 2023 are £ 22,73.8. Rèstrkted Funds The chaTity has.no Testricttd ftmd atpresenL Principal Fundlng Souyeos The charity's main sourc¢ of incorne is donations- Donation at Friday prayers by'thoseattending the Friday PTayer5 and additional voluntary donations frLml the cimimunity. The trustees h81 Started lo raise ndS for the New Masji(ithe fund r#iged as at 31 December 2023 is £19,2)5 . Investsnent Poli¢y ond Objeotives The eharity h&8 no long-tern]iDvestmettts. It COT)tinucs to debate and exploye a lono_rerm fibanci&l incomè to"sustain the Plans for Future Periods We ijitend to build a Thew Mo4ue on tbe existing sile. We also plan to hold & series of events and we will be inviting vigiting Imam5 to our Mo4ue who cat] share with u5 the leaming and und¢rstanding of Islam and the teachings of the Holy Qur'an. W¢ continue to place great in)porran¢t ort Shing a good undeTstanding of tslam with our non-Mu51i neighbouts whi15t gaAnin$ and UT)derstanding of th¢it ¢ultureand traditions. Appointment of F.utureTrLtste¢s Following.the appoinnnen( new tseeS will be introducEd to their role and tsiven copiès gf ih¢ trust deed and.aguide to the policies and pro¢edure adoptedby our charity. Several publi&itions from tlie Charity Commisston also be provided includi the guidance on charities and public benefit and on the advanceTneErt of religion for the public benefit. This wi11 ensure that new trustees are aware of th¢ scope of their responsibilities under the Chariu¢5 Act. Initially. the new twstses will work with an existing trustee assisting on particular activiiies and project$ nLn by the eharity. After satisfactory feedback from extsting trustee5, they may then be given le task of leading a particular a¢iiiYty orproje¢L reporting.pro8resg attrstee$, meetings. st8iethent of Trustes Re5POn5ibility The mLStees are respon5ible..for preparing the Truste¢s Annual tieport and the finaJ)cial ststements in accordance with applitable law wid TegLLlations. The financial 5taietttenc has been prepared in accordance with the accounting policies Set out in note5 to the accounts kmd complie5 with ihe charity's governins document5, the Chwities Act ?01 l and AOUn1tn(r nd iieporting by Charitie5= Financial lieportints Siandard (FRSI 02) applicable to Charities Preparing their a¢¢ounts a4 in accordancc witl) the Financial Reporting.Standard for small¢r Entities effective January ?016.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable lllcorporated Organisation ("the CIO") Tru5Lees are also ie5ponsible foT en$uting compliance with ihe Charities Act ?011, includins 5ubmittin8 Statementg of count to the ¢ommi5sion, preparntion and submission of art Annwal Report and Annual Iielurn lo the CornmÈssiim, notifyin8 the Commission promptly of any changes to the ¢harity'S enty on the central Iegister of charitics. In pieparing these finant1 stalemettts. the tsustèe5 pre. requiredto.. 5elcct suitablr accountins policies and then apply ihem cob$i#ently) observe the methods and prinriples in the Charities FRS 102; make judgem¢nls and.a¢countifig estimates thal are reasonable and pjudelli.. state wh¢ther applicabl¢ UK Accounting Standards have been followed, subject to material departures disclosed and explained in the fit)ancial statemeni, Prepare the fmancial statenients oll the goÉng Concern basi$ 4Jnless it is itiappropriate to presume that the ¢haritable company will continue in operation. The IrustEes ATe Tesponsibl¢ ktepillg a¢counting records that we sufficient to shoiy and explain the chari(able orsanisation's trans4Ctions and dis¢lose with reasonable accuracy at any time the financial position of the charltabl¢ organisation and enable them to ensure that the fmancial statemenis ¢ornplv ivith the Charities Act 2011. They are also responsible for safeguording the assetsofthe chariiablecDmpaTJy and hence forlakingreasonablestepsfor th¢ preyention and deieclion of fraud and other irregularities. RegisTrred offi¢e: Mewau)ria Si Leonards on Sea East Su&sex TN38 OEB Signed bynrder of the trustees.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF EAST SUSSEX ISIAMtC ASSOCIATION FOR THE YE4R ENDED 31 DECEMBER 2023 I report to fh¢M)stees on my examination otthe fLnaThcial statement5 of EASTSUSSEX ISLAMIC ASSOCIATJON {Vie harity,) for Éhe year ended 3.1 Decernber 2023. RespDn5ibilities aud basis of report As the trustees of the East Sussex. Islamir Asgociation, you aTe Tesponsible for the preparation of the accounts in accordance with the requirethents of the Chaiitie5 {'the Act'l. Having satisfied myself thai the accounts of the charity are o( requtred to be audited, and are eligible for ndependt £xaminaiion. I report in respect of my examinauon of your eharty's accounis a5 Calea out under s¢otion 145 of th¢ Charities Act ?0 I l ('th¢ 2011 Act,). In, carying out my exaniinatiQE) I have followed the Dirwtions given by Ihe Cl)arity Co]]]Tnission uder etIon 145(5) (b) otthe 2011 AtL. Independeut exawiner's 5tAlement I have completed my examination. I confinn that no matter3 have come to my 8tteniion in connettion with the examination giving Ene Cause to believe- Accounting records M'¢ye notkepi in rest)ect of ibe ¢hatity as required by the A¢t; or The financial stslem¢nts"do not a¢¢ord with thoserecords- or The fillancial statements do not eompty with the accounting iequirements of the Aet other than Éiny requirement Ihat tha 8CCOWltg give a 'mie atkd fair, vieiv which is not a matter considered as part of an independent examination., or The financial st&tcments h&ve no¢ be¢n prepared In a£cordan¢e with the ]hethods and prinGip1¢5 Df the StoteTnETht of RecomTneAded P"ra¢tice for accounting and reporting by chatitie5 applicable to charÈti¢5 preTyarino their aCCots in ac¢oTdan¢e with the Financial Reporting StaDd8rd applicable in the UK and Rcpublio of Ireland (FRS 102). I haye no ¢on¢ems and haye ¢o]ne across no othu matters in connection with the examination to Ththich attention should bèdrawll in this rnport in order.to ¢nabJe a proper understanding orth¢ a¢¢ounts io be Teached. Independetit Examiner Coleman Isah .Chan¢red Certified Accountsnts 45A London Road StLeonaYds on S East Sussex Uniied Kingdom TN37 6AY
EAST SUSSEX ISLALWUC ASSOCIATION (The Chsritable Incorporated OrgaDisation ("the CIO") STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Unrestricted Restrleted ' funds funds Total 2023 Tolal 2022 Notrs Imtomin resources Donations and Icgaeies Grants from fmnds other eharities oihu incoming r¢sourc¢s Total Ancoming resource5 62242 Resourcrs ex Fundrnising 3nd publicity costs Charitable exptndsture Grdnis payabl¢ Nursing Award Support ¢o$ts Man&merI1 and adminithtion ndtd. 47,601 47,601 i6,078 Total resourc¢s txpended io Nct {expendlture)liM¢Dme Cor the yearl Net movom¢nt In funds 11641 14,641 {3.448) Fund balance5 at l January ?1)22 42,704 Fund b#lances at 31 tkctmber 2023 57J45 The staiwnentof fancIal activiiies in¢ludes all.8ains and105ses reco8lli5ed in the year. All ineome and expenditure deriye from continuing actLVlties. io-
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") STATEMENT OF ASSETS AND LIABILITIES ASA T31 DECEMBER 3 2022 ?L?3 Noles Fixed 455¢t$ TaD8ibleJssers 13 15.200 12.919 15.2(K) CurTeiit #Jstts Cash at ballk. atsd In hand ?7.)08 44,426 77.508 Q¢ditors'. Amountsfalling due within one N¢t ¢urient Iliablliil¢sFletS 27.508 44.426 rotai l¢ss current ligbllltles 51.345 IneoN¢ fvnds R¢sEr%¢led fijnds Unrestricted funds 42.708 These finAncial statemellts were approved by'the.board of trustees and authorised for Iss on .. ott b¢ik2lf of the b)ard by". , and are signed The a£cDunt&ivcre approved by the Boa¢d on...-.. Trusfre ij
EAST SUSSEX ISLAMIC ASSOCL4TION (The Charitable IDcorporated OrganisatioTh ("the CIO") NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Cpneral inforniation The charity is a.publi¢ benefit.eDtity and a Charitable lllci)rporated OTgani$81ion {"CIO a registered clthriry in England ahd Wale5. The address of th¢ registered office is mertOri.S¢ Leonards Sea. Easi sus& TN38 OEB En¢rland. Statement of compliante These fancIal staternenis have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK gnd the Republic of ITeland', the Statement of Recommended Ptaclice app'li¢able to chaTLties pparing thekr accounts in a¢cordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 10?) {Chariti¢$ SORP (FRS 102)) ahd the Companies A¢t 2006. A¢collnting policies Basis of prep&Tation. The financial statements have been prep'ared on the historical basis. as modified by the revaluation of certain financial Sts and liabilities and investiiirntprop¢rtles meaSUTed At fair value throu£b income OT expendyture. The fitsancial stratethents are PrÈpated in sterling, which.is the functional CUen(Y 4)fthe eniity. Coing concern There are no material uncertainueÈ about the..ch4ritys ability to continue. Fund aeeouRting Unttstri¢ied funds are available foi Use at th? discretion offthe Iru5te¢$ to further any of the charity's purposes. Designated fund5 ttre unrestricted fvllds eamarked b> the tsustees for particular tUre project or commitment. Restricted funds &re subjected to restrictions on their'exp¢nditure de6lwed by the donoror through theterms of an appeal and fall inio on¢ of two SUb-cle5. restricted income funds or elldowment fi]nds. Ittcomlng resources All incoming resourcrs are inclu(kd in the 5tat¢menr of finan¢ial auivities when enlidement ha5 passed to the 'charity', it is probable that the eeonomic benefits associated ivith the transaciion will Èlow to the ¢harity and the amount can be reliably measured. The following specific policies are applied to part5cul3r Gate8orie5 of income: Incoffle from donations or grants is recognised ivhen there 1$ ¢Yidence of enEitlement to the sifi, receipt is pmbable, and its arnoiint can be measured r¢liably. Lega¢y income is reCOls¢d when Teceipt is probable, and entitlement.i5'e5t&blished. "Incom¢ from donated *yoods is measured ac ilje frdir value of the"goods Lmless this is impractical to measure reliably, iM.which the valu¢ isderived from the cost to'the donor or th¢. ¢stimale(L resale Vf41u¢. Donated facilitie5 and services aTe recognised in the Accounts i¥hen received.if the value ean be reliably me&sur¢d. No amounts are included for the contribution of general volunteers. In¢om¢ frotn contMtg"for th¢ supply of $etvÉces is CogniSed wilh the delivery of the contracted servi¢e. This is ¢las$ified as utsrestricted funds unlessthere is acontra¢tualrequiremencfor itiobespwJtK)n aparticular pun)ose and returned if unspent, iri which case li may be Tegard¢d Bs restrict
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation {"fhe CIO") Resource5 expendod Expenditure is T¢cogvised on an awrua15 basis as ? l?abiliry is incutted. Exp¢ndibJr¢ in¢lude at)y VAT which Cannot fulty recovered,aDd is claysified uttder headings of th¢stat¢tnent of financial activities to whÈchitrelate5= txpendiiure on raising fimds in¢ludes the costs of all fundrai5ins activiti¢5, events, nonA¢haritable trading actLviiies, and th¢ sale ofdonated gwds. Expenditure on charitable activitje5 includes all cost5 incuTrEd by & charity. in undertaking activilies that rther its charitable aims for the b¢nefit of its beneficiariè5. including those 8UPPOrt costs and tosts relaiing to th¢ sovernance of the Charity appijrtioned to charitable activilies. Other expenditure in¢lvde5 all expenditure dial is n¢iiher rela1 toiaising. funds for theeharity norpartof its Expenditur¢ on charitable activities. All costs are. allocd to exp¢nditi]re CgorieS r¢flectirjg the use of the re50urr¢. Direct costs attributable to a single activity are allocaEd directly to that actiwty. Shar¢d costs are apportiOE)ed b¢nveen the activiii¢s they ¢OThtribllte to on a reasonable, jusÉifiableand consistent basis. Tangible assets Tangible a$s¢ts are initially r¢Gorded at cost, and wbsequently stated at Cost less any accumulated depreciion And impatmient losseg. Any lan8ibl¢ assets carried at revalued amounts are r¢cord¢d at the fair volv¢ al th¢ date of revaluation less any 5ubseAuent accumulated depreciation and 5ubsequeni accumulated impgimient losses. An increase in the catrying amount of 0]) asset"&s a reguli of a revaluatio. is recognised in other reco8TJised oaiFJ5 ad losses, unless it reveT3¢8 8 ¢harge for impaim)ent that h&8 previously beenrerognised expenditure within the stateTttent of financial a1VIties. A decrease in the canying amowit of an asset as a result of revaluation. i5 nised in other recognised gains and losses, ¢x¢¢pi to which il otysets any pr¢viou5 rcvaluation in. in whith as¢ the lossis shown within other recognised tsains Apd losse5 OD the statement offmancial aGtivities. Depre£latlon Depreciation 15 ralculated so as io write off the cosf or valuation of an asset, less its residual value, over the useful economi¢ lif¢ of that ass¢t as follows.. FIXneS and fittings 15Ja reducing balanre IpaIrent oifixed assets A review for indicators of impairnient is caThiEd Dut at each Teporting datr. iyith the tr¢oveb]e amount being "estimated where such indicators exi51. Ivhere the tarrying value excee45 the rewverable amounL the assei is impaittd acwrdingly. Prior impainnents are also reviewed for possible reversal at eaeh reporting date. For the purpoaes of imp&irmertt testing: when it is not posgible to Èstimate the iecoverable amount of an individuktl a&fei, an ¢stimate is made of.Ibe recoverable arnount of lh¢ c&sh-geneTatirtg unit to which the asset beloDgs. The c&sh-tsenerating unit is Ihe smallest identifthle group oFa55et5 thbt includes the awt and generates cash inflows that largely independent of the cash inflows frorn other asset5 or oroups of a55ets. For impaimieiit testintr of goodiiqll, the goodwill acquired in a business combinati(m És, frotn the acquisition date, allocal¢d to each of the cash%¢neraling units that are expe¢ied to benefit from the synetgies oFthe combination. iTre5pectiVè of wheth¢r other asseis or liabilities of the charity are assigned ti) those units. Covernment grants Government grants are T¢eogllised at'the fAir value of iho asset r¢ceived OT re¢eiYable. Grants Bre not reco#)ised ntil there is reasonable assuran¢e that the chaTity will comply Ivith the conditions attaching to them and the grants will be received. Where the grant does notimpose specifled future perfornian¢e-relaied conditions on the t¢cipient', it is recogntsed ill income when the grant proceed5 are received or receivable. Where th¢ graht does impose gptcified future perfomiance-related conditions on the recipiehL it is r¢eognised in income only ivhen tht OrnianCe-re1ated onditions have i*en mei. Where anIS rectlved are prkoT tts sattsfyins the revenue 1cnition criteria. 1hey ar4
EAST SUSSEX ISLALVUC ASSOCL4TION (The Charitable Incorporated Organisation ("the CIO") reco)1$ed3s a liability. Limited by gusrantee Non¢ (Trf the Trusiees h&$ any beneficial iDter¢st in the'company.'All the Ttustees"are members of the company ffj'd guarftlliee lo contribuie £10 lh¢ event of a ldIng UP. 5. "Cash flow statement The tNstees have.rak¢n advan1tre of the exempiion in FinanEial ReportiTJS Slandayd No I from th¢ requiTLxnenrto PToduce a cash flow statemeni on ihe grounds that it is a small charity. 14
EAST SUSSEX ISLAMIC ASSOCIATION {The Charitable Incorporated Orgallisation ("the Cio") NOTES TO THE ACCOUNTS FOR THE YE4R EIVDED 31 DECEMBER 2023 6 Donations and legae5 2023 Donations and gifts 7 "Intom¢ gtallts Irom fund5 and other charities 202? Grants fron) Government. and.Local.Coun¢il 8 Other ineomlng reUrt¢S 20?0 ?023 O¢h¢T ificome 9 Grgnts pAyabie 2020 ?0?3 Grants to.individua15 15-
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") IYOTES TO THE ACCOUNTS FOR THE YEAJi ENDED 31 DECEMBER 2023 10 Tota"1 resources expended Staff D¢prÈcigtion Costs Otber Total 2023 rotal 2022 Costs of gellerating funds.. Fundraising and publicity Char&table ¢xpenditure'. Grants payable Supportcosts Management and administration 19.665 47,6111 36,078 19,665 37,930 47,601 36.078 19,665 37,936 11 Trustses None of the ThteeS received any remuneration during the year. They ivere reimbursed some expenses. 12 Emptoyees Numl)er of employee5 The average monthly number of employees durit)ts the year was.. 2032 Number Number Administration Furidraisirjg Employ.ment costs 2023 2022 Wages and salaries There were Jjo ¢mpLoyees whose annual.emolwnehts ivere £60 0(M) or ore. 16-
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") NOTES TO THE ACCOIJNTS FOR THE YEAR ENDED 31 IIECEMBER 2023 13 Tansibk fixed asset5 Freehold Fittings & Equipment Property At 15anuary 2023 26,088 Addliions Disposa]s At.31 tkcember 2023 26,088 Depreciatioo At l January 2023 10,888 On diswsals Charge for the year At 31 De¢ember2023 Net bookv#lfjt At 31 DEcerttber 2023 12,919 At 31 December 2022 15,2(Kl 17-
EAST SUSSEX ISLAMIC ASSOCIATION {The Charitable Incorporated Organisation ('the CIO") OTES TO TIIE ACCOUNTS FOR THE YE4R ENDED 31.DECEMBEJI 2023 14 Aoalysis of net a55ets bttw¢en Funds .Tolal Fund balances at il Dwember702) are represenied by: Tangible fixed.L%sets Investments Cu¢1 actS Cr<ditor5= amounts fallino due within year 12.919 44,426 44,426 57J45