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 Ch￿lty 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) l*heCIO"}. 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 &lternaLe.months 10
each other. The chair oftD]stees' ¢hairs both sub-c0￿Mi￿ecS whose membershipTeflects the particulaT skills th
truste¢s can bTinU to the work of the su1￿cOMmIttEe5. The daY-t￿daY 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 w￿k 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 H￿tingS 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
OCCU￿ri0n 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 str￿QgY is community welfare and.edllcaiion. All our community facilities and activitiey
includins cla￿e3, 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
prOJ￿t$ 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 resi￿r¢t in li(ith our faith and commU￿lty 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 CA￿leS a wide Iange of artivities in pursuonce of its charitable aims. The tn￿ee8 ¢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 9￿n 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 bUri￿g 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
rna￿1age).
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 moSq￿e.

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 ￿rticl￿tIng 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 Partne￿hipS (CSPS), formerly known as CrimeaTrd Disorder Reduction Partne￿hIPS 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 orgo￿1Zed 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$ures lo ensure the account5 has Tetllmed to P05iÉive
balance aftu a challenging period.. The cli*ity ¢0mme]￿S the sensible fmaDcial management.
The charity is also constious of the fact that we should continue lo ¢xploTe source5 to raise m0￿fMan¢e to continue 10
lie stable during d1is cu￿ent difficuh peTLOd.
Reservy Policy
The trustees have reviewed tho Teserves'policy of the ¢harit5'. The policy is to hold enough thnds lo meet Ihree.months'
operniing ¢05ts of'ihe Mosque. The TrnsLhas raised donation5 of £38.127. Fund (bank) balances as. at il D¢￿th￿er
2023 are £ 22,73.8.
Rèstrkted Funds
The chaTity has.no Testricttd ftmd atpresenL
Principal Fundlng Souyeos
The charity's main sourc¢ of incorne is donations- Donation at Friday prayers by'thoseattending the Friday PTayer5 and
additional voluntary donations frLml the cimimunity. The trustees h81 Started lo raise ￿ndS for the New Masji(ithe fund
r#iged as at 31 December 2023 is £19,2)5 .
Investsnent Poli¢y ond Objeotives
The eharity h&8 no long-tern]iDvestmettts. It COT)tinucs to debate and exploye a lono_rerm fibanci&l incomè to"sustain the
Plans for Future Periods
We ijitend to build a Thew Mo4ue on tbe existing sile. We also plan to hold & series of events and we will be inviting
vigiting Imam5 to our Mo4ue who cat] share with u5 the￿ leaming and und¢rstanding of Islam and the teachings of the
Holy Qur'an. W¢ continue to place great in)porran¢t ort Sh￿ing a good undeTstanding of tslam with our non-Mu51i
neighbouts whi15t gaAnin$ and UT)derstanding of th¢it ¢ultureand traditions.
Appointment of F.utureTrLtste¢s
Following.the appoinnnen( new ts￿￿eeS 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 attr￿stee$, meetings.
st8iethent of Truste*s 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 A￿OUn1tn(r
nd iieporting by Charitie5= Financial lieportints Siandard (FRSI 02) applicable to Charities Preparing their a¢¢ounts a￿4
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 ￿ndepend￿t £xaminaiion. I report in respect of my examinauon of your
eharty's accounis a5 Ca￿lea 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 u￿der ￿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 aCCo￿ts 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 f￿ancIal 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¢sFl￿etS
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$81ion {"CIO a registered clthriry in
England ahd Wale5. The address of th¢ registered office is mer￿tOri￿.S¢ Leonards Sea. Easi sus￿& TN38
OEB En¢rland.
Statement of compliante
These f￿ancIal staternenis have been prepared in compliance with FRS 102, 'The Financial Reporting Standard
applicable in the UK gnd the Republic of ITeland', the Statement of Recommended Ptaclice app'li¢able to chaTLties
p￿paring thekr accounts in a¢cordance with the Financial Reporting Slandard applicable in the UK and Republic
of Ireland (FRS 10?) {Chariti¢$ 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 ￿S￿ts 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 CU￿en(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-cl￿e5. 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 reCO￿ls¢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 rela￿1 toiaising. funds for theeharity norpartof its
Expenditur¢ on charitable activities.
All costs are. alloc￿d to exp¢nditi]re C￿gorieS 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 depreci*ion 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
a￿d losses, unless it reveT3¢8 8 ¢harge for impaim)ent that h&8 previously beenrerognised ￿ expenditure within the
stateTttent of financial a￿1VIties. 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..
FIXn￿eS and fittings
15Ja reducing balanre
I￿paIr￿ent oifixed assets
A review for indicators of impairnient is caThiEd Dut at each Teporting datr. iyith the tr¢ove￿b]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 1￿c￿nition 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 ￿l￿dIng UP.
5. "Cash flow statement
The tNstees have.rak¢n advan1￿tre 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 lega￿e5
2023
Donations and gifts
7 "Intom¢ gtallts Irom fund5 and other charities
202?
Grants fron) Government. and.Local.Coun¢il
8 Other ineomlng re￿Urt¢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 Th￿teeS 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 a￿ctS
Cr<ditor5= amounts fallino due within year
12.919
44,426
44,426
57J45