EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organi5atioD ("the CIO") EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("t.he CIO") CONTENTS Page Trustee5 report IndependentAuditors' Tepori Sts*ment of financial activities Balan"ce sheer. io Notes'to thc accounts
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorpo.rated Organisation ("the CIO") TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2()25 The Trustees, have pleasure in preseming their repon and the unaudtted fanciaL statcrnents of the cli8Yity for ihe y.e8 endcd 31 Decetnber ?02i.. Reference and Administration details Registered ¢harity name.. EASTSUSSEX ISLAMIC ASSOCIATION Charity registration number 1165989 Regi5teted Office M¢atoria St Leonards on Se& TN38 OEB Lntsland The Tn25tees Lewig James Smith Mustafa Ben Caid ohamined Imad Botsrghli Camille Paulsen Mohammed Afzal Awan KAbir Uddin MD AbdullBh Al Maruf Sgyee Muiiadidi Mohammed Akmol Ali Indenden1 Examiller Coleman Jsah 45A London Road St Leonards on Sea East Sussex TN37 6AY Bankers NatWe51 Bank- Lloyd5 Bank str.uctur< Gowernallce, aRd Management Govèrnillg document The East'sussex Islamic Association is a charitable Incorporated Organisation ("the CIO"). It is o>overned by a deed Df trus1. oal)Is8t10naI.S¢ThCtU Thc ch4rty. tr¢Jstees are responsible for general control aThd management of the charity. The trust¢e8 gtve their iirne freely and receive no remuneration OT Other fiancial tncethives ot bEnefits. None of the trtmees havE any beneficial ioterest in the company. The truste£&Jiitet vtÈonthly and are resp)nslble for all decisionstsken in relation to the mnnin8. oFth¢ Mosque and the ¢élltre facilitie5.and the actÉvities provided by The char.ity. To.a$sist in the smooth rym]inB of tlie Gharity, the1NStees have3& up anumber of 5ub-comrnirtees that help ihein oversee certpin aspect of charity's work. sUroMmittees are centlY set up for EdLLcation, ond for the day-to-day managementof the buTlding ahd report back with their reeommendations to the njeetintr of the trustees. The Sub-committees each meei six times & s'¢ar, on altemthe months to each othei.. The chair of tru51ees' chairs both sub%oTntnittee& whose membership Teflects the parricular skills tliat tjustees can bring to the wo. of the sub-¢ommittee5. Th¥ day-l(aY ManeMellt of the Mosque and the ¢entre's facilities and project$ are delegated to the committe£with ski115 in this area. A separate commiiiee deals with th¢ Fridoy collections and ba*k"ing. The trtrdSUTer repons to the tn]st¢¢S, txercises internal finan¢ial control. prepares mtinlhty finan¢ial reports to ihe CommLlty, ad collaborates with the independent reviewer.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") Re¢ruilment and Appointment of TThteeS The existing tru'stees are responsible for th< rec)uitment of new irusie¢s. No"new tru5te¢s have beèn appointed during this p.eriod. In selecring new tnJ5tees ill Ihe fijittre, we seek to identify people who have the relevani skills.and ¢apacity to contribute" th¢ development of the charity. They may also be Showing tlieiT level of interesi by regularly ottendino evertt¥and fun¢tions orgattised by the ¢har¥t)' and their willingness lo volunteer ro help in our broader community.i*ork. Potential ttustees may be invite4[ to attend trustees, meetillgs observers and given more details of the ¢haTity's aims and acLiVities an(L if all agree. they may then be proposed a5 neiy trustees ar ih¢ subsequent twstee's rneeting. This proctss will allow due ¢onsiderntion of the person's ¢ligibility, ]Kfsonal competence. specialist knowledge and skills. Induction and Training of Trusiees No ri¢w trustees were appointed within ihis IriOd.. Risk Manasement The tTUS(ees have assessedthe risks the charity face& and haye drawn up a risk matrix whieh identifies the rnajor risks by atea of activity. the nattwe of those risk5, the likelihood of the Ti%ks happening. and th¢ measure8 iaken to manage thein. The ttusiees Teview this ri5L rnatrix Tegularly at their ffteetings and at meetings of th¢ sub-committees on finance and buildit)g. The truste¢s are satisfied that systerns are in place. or arrangements are in hand. tt> manage the risks that have been identified. tft particular, insurAn¢e cover is in place and the fanCeS of the Mosque are kept under lE¢w. Appropriate Ctiminal Ei¢cords ButEau (CRB) checks. supported by reoularly reviewed polic14 aremad¢ for a]1 those who M'ork wÈth ¢hildren or other vulnerable groups within the M05que or.the Centre. Objtctives and Activities Our Aims The obje¢ts of the ¢harity are s¢r out in the memorandujn and articles of the charity ahd are sumniarised a8 follow5.. To advan¢¢ the Islami¢ faith in the Hastinos and surrounding areas for the benefit of the publi¢ in particular through ihe holding of wayer meettngs, le¢tsre5, the public c¢lebrdtioJ] of Teligiolls festilS end the distribrjlion of literature Im the IslJmic faith to enlighten others. To advance ihe.tducation of, atid toprovide fa¢ililies in thè interegts of 50c7al welfare for IEi5ure-time occupation with the objective of improving the conditions of lif¢ for all re$idènts of Hastings andih neighbourhfy)d by the provision, maintenHn¢c, and management of a tommunity Gentre. Our Obj1]VeS Ourob"j¢¢iives are set to ref]ect ourfaith and community aims.. Ea¢h year our trustees review ouy objective5 and a¢tiviiies tttr ensure ihey continue to Tefject our al. In canying out this review, Ihe trusiees have consided the Charity Commission's general guidaT)ce on public benefit and its sutp.lemeniary public (truidan on ihe advalkcement OF religion for tlio publio benefit. Our dual aims remain io provide a facility where Muslims can iyorship and to provide a community facility for all the inhabitants of Hastings and the sunounding ar¢as. Our long4emi atnbition is to bLtild the self-confidence of Hastinos's Muslims in their faitli, and throttgh our cornmunity'fa¢ilities thd actiyities.help make our area a peaceful, vibranl. and hamomious comrnuniN'. Strategies We want to make OUI. Mo4ue aecessible and welcolning venue where all Muslims, or those who wjsh to know rnore aboutour faith, can come togetherio learn about their relyori and worship. We have faeilicies for WOTnen w8ntto 'pray at the Mosque.. The Mosque is always open with daity prayers, Ihe Friday prayers beins a focus of our activities.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incoryorated Organisation ("the CIO") At OUT 'know tslam better, events ive share the I¢h]n3 of Islam and the nature of i)ur faith Mriih non-Mu51ims. I addition to an open day. we p]an to hold an open i¥eek'ea¢h year ivhen we invite con¥egations from all Ihe orher local f&ith.communities to visit us at)d leaTn rnoyeabout Islam. AT) important part of our sttategy is community welfar¢ and tdllcation. All our eommunity facilities-at)d activities inGluding classes, he81th initiatives and seminars are M'idely advertised, and we iwelcome the participation of all in our "local commut)ity. Mwlim and 7Jon.Muslim a]ike. Mostof our activities are fiEe supported by.donation5.from with.in thecommunity. A charge is tlla(k for madrassah. Helping peoplewho have moved to Ha5tings settle in the community successfully is important to us. We run two projects that help ensure ihat families. Mthose first Iznguage ig not English re¢eiv¢ appropriate English lat)guage aching and thai th¢ir children are helped in their attendance ar Ioc21's¢hools. Useof Volunteers Volunteers are all imp)rranr'resouree ill boih our faith and community work. Volunteers are Rnvolved in rnosi of our Faith a]]d community activitie5, aJ)d we'hav¢ many people regularly thcir time. All our trnse& also give ihtir time fr¢¢ly. We encourage all members of our Mosque to be invvlved in voluntary activities aiid to share their skills with others. All those volunteers working with proje¢ts involving ohilthen or otlier vulnerablegroups ar¢ CRB chtcked. Grant-Makin¥ policy Those attending our Mosqu¢have givet) generously to disaster appea15 arising from natural ¢alamities afftctillg yarious countries around the world. This year, as we did lasiyear. we 8dtllinistered the i'eceipt aTJd distribution of Z.8kaL w,hich Ès collected distribu*d accordan¢e wilh the teachings of 1s10 for thc relief of tlLose in poverty. We work ivlth partner organisations, usually the local Mosque. to identify who we can help. Artivities and AGhievemenis How ouractiviiies deltv¢r public benefit The charity caTries out 8 ivide range of activities in pursuan of its charitable airns. The trnsiees Consider ihat these activiti¢s, sumrnarId below, provide bEnefii both to those who WOTshrp at our Mosque and the wider con]munity of Ha5tinss". Religious Activities Our Mosque provides a rentre for ourprayers and worship and"forthe a¢tiYities associated witii our faith. During the year under review. we oiTered a range of religious services and.activitits including.. PTuyers." The Mosque is open fot daity and Friday prayers. During the werk ive have many p¢op12who Truularly attend daily and Friday prayers. Fe51ivNls.. People are encouraged to provide food to thosp who wish to brkak thelr faSttQgeth Én the m05quc. Eid was also ¢elebrdted at the Mosque with a family day and ¢oJnmunal meaL Funernlfacllliles,, The Mo4ue provides a coinplete hneral service in line willi the leaching of131am. We help and assist the deceased'$ bereaved relalive5 In Drgani3in8 burials and work closelv with neral directors and th¢ cemetery." We also hold special ¢la89e5 t01ea¢h people how to proreed with Islamic burial proGedures. CivilAlotrrlage widNlkkalk.'The Mosque prpvides M.llslim couples with appropriate l()ration for Nikkah (Islatni marriage). HZ cla.. Memorisation of the Quran is considered an importanT elenjent ofreligTOUS education and training. We wntinue lo provide this fa¢ilty for the y.oung people and aduIts in the Mosque.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Or¥anisation ("the CIO".) lnIEr-fnjl diologiie.. Our Mosque is an active tnembei of the Faith Commllnities Forum for the Ha5tings area. W¢ use thi5 platforni ta promote inter-faith dialoque and social coh¢5ion. Zttltol., li is a part of OUT faith that all who is able should give z8Lat. Zakat is collecied in proportion to a per50n'5 means, in accordance iyith the teAehillg oflslam, and is the giving of money for a number of speciflt purptsses including to help (>th<r5, and tb further the teachings of tslain. Community Actlvltles The charity ettcourages communiry a¢rivitie& which is beneficial to the commLtniry. Visiting or keeping in touch with our congregation at home. in hospita15 or in solitary Confinemeni is A great supJK)rt. Representing and facilitatin<t meetings with the loca] councils to secure reasonable ae¢om]nodation and benefits to refugees and oihey members of our cornmunity hgs been a reivarding ¢xFKrience for everyon¢. EJnpow¢Jing our members thiough participation in Hastings Cultural Involvèmeni Group has enabled the mosque to contTII)ute to the N'e1faT¢d well-being of ihe diverse and"wtder commutsiry. Tliere arc nurnerous benefits to parti¢ipating in comrnunity s¢rvi¢e, both for you and others. Volunteers from OUT community sukyort the charity and ensure the smooth running of all affairs. They donate their time, money knd enetgy to benefit the community as iv¢ll as ihe following benefits= Give3 our volunteers a way to help others Helps llnprove our cornmunity Provides a way to D)¢et Ejew friends Often vesults in personal groi Gives some Df us a M'ay tL) sain work experience and learn fftore about certaitt jobs Partnershlp IrkIng and Ferformance review. The ¢harity woIks in parmership iviih local srawtot) and volunlary or8anisations. The construciive collaboration with Community Safery Pdrtller5hlps (CSPS), fornierly known as Crillle and Di$ord¢r R¢ductiLm Parmership5 in Fn8lan(L enable the tharity10 SUPPOrt- the police lo¢ allthoTities rire antl reSCe authoi.hi¢s the probatioii ser.vi¢¢s health- cliTtical commissioning group5 Voluntary Orsanisaiions Monitoring and Evaluation play an important role in ensuring the efFectivè delivery of sue¢eysful partnership 'wnrking. F4)r eff¢ctive monitoring t() take place, clearperfornjance criteria need to be sm. Once ihege eritsria are agre¢d perfonknancecan be evaluated against the shared targets. Our mosque in Hasti8$ 1$ well r¢cognized in the wideT community as a positive influence on tommunity, cohesion. development and particip10 at local conferences organized by the ¢ouncil, the NHS and other diverstty-orient¢d ¢ommunity in¢lusioT) groups. We have a successful record of workina with vther agencies such as ihe poli¢e.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") Financial Revieiv The ¢hOTity enjoys finallGial stability, is debt free and the trustee5 regularly monitor the fance. It operate5 independently and ihe iegularfinancial reporting is led by the treasurer heading the fiE]ancial control. The charity has eAamined lis incorn¢ and expenyes and ha5 taken appropriate measures to ensure the accoullts ha5 rethrned to positiye balallce after 8thallenging period. The charity commends the sth5ible financial management. The ¢harty is alsocons¢ious of ihe fact that we should ¢oniiniie to e¥plore sources lo rnise more fjnanceto ¢ontÉnue to besiable during tl)i$ curreni dEfficult period. ReseY.vts Policy The tru5tee5 have reviewed the reserves policy of'ihe chari(y. The policy is.to hold enou.oh funds to meei three Months. operating'costs of the Mos<we. The Trnst has Lxised donations of£] 15,610. F.und (bank) bfélances as at J l December ?025 are'£ 160,447 Réstricted Fulld The charity.has no re5tri¢ted fvnd at present. PrlDclpal FlllldiRg Soure¢5 The Gharity's main soutte of inromvis donations- Donation at Friday prayers by those att¢nd?ng the Fiiday prayers and additional voluntary donatt(ms frnm thecommunity. The trustees have 5tsrted to raise funds for the Extension ofihe buildin¢r . the fundraiscd as al 3 1 December 2025 15 £137.909. Investment Poliry Objectives The charity has no long-terni investmenis. It ntInueS io debgte and explore a long-terni financial income to sustain the ch1. Plans for Future Peri We intend to blId a ncw Mosque on tht cxisting site. We also platy to hold a series of events and i¥e will be invIting vi$itirtg J]narns lo our Mosque who can share with us their leatning and understanding of Islam alld the teachings of the Holy Qur'all. We rontinue io place great importance ofi sliaTing a good uriderslandiTrg of Islam with our non-muslim nelboUt whiL%t Jining and understanding of theircuiture and traditions. Appointmentof Future Tyu51Ees Following the appointment. V ttustees N'ill be introdUd to their role and given ¢opi¢5 of the tNst dttd and a guide to the policies and procedure adopted by our charits.. Several pllblicatiDns from the Charity Cornmissioll will also bt provided including the guidan¢¢ on chatiti¢s and publi¢ benefit and on the advancemEnl of reli0 for the publi benefit. This will ensure that new trustees Ire aware ofthe scope of their responsibilities under ihe Chari#e5 Act. Initially, the new trustees will wot&- with an existing trustee assisting on particular activities and projecis run by the charity. After satisfactory feedbk from existing tru5tee5, they may then be given the task oEleading a particular activity or project. reporting 0.$S at tru5tees' meetings. stotement Of Trustees Responsibility The".tru5t¢es are responsible for preparing the Trustees Annual Report an.d tht flnancial statements irj accordance witli. applicable law amd retsulatioJ)&. The financial sraternent has been prepored in accordance with th&accounttng poli¢i¢5 Set out notes w the cOUnts and complies with the charity's governing documents. thecharities Act2011 znd Accountino and ReEx)Jting by Charities.. Financial Reportino Standard (FR5102) applicable to charities preparin(T tlieir aGcounts and accordance with ihe Financial R¢poning Stmdard for 5mall¢r Entities effective January 2016.
EAST SUSSEX ISLAMIC ASSOCIATIOTrI (The Charitable Incorporated Orgattisation ("the CIO") Trllste¢5 are also responsible for ensuiing compliance with the chariti Act 201 I, inclUdg submitiing sia¢em¢t)ts of arcount to the cornTni55ion, preparation and submission of ali Annual Repor£ and Annual Retunj to the Cominission, notifying the Commission PTomptly of any change5 to Ihe charity's ¢Dtry on the central register of charities. IM weparing these financial ststements: the trustCES are T.equired to.. selrctsuitable acGollnting.poliGi¢s and then apply them consistently., obserye the methods and principles in ihe Charitie5 F.RS 102. mak¢ judgefftents and awounting estimateg that are reasonable and prudènt ate wthether applicable UK Accounting Stan(ta'rdg have beeri. followed, subject to any material depzrtures disclos alld explained in the financia] stalemcnl. 'Prepare ti?¢ financial stateTnents 01] the going concern basis Niiless It is inappropriate to pre$yme that. Ihe charitable company will oontillue in op¢i%tion. The ttvstees are responstble keeping arxounting records that are sufficient to show and explain the charttsble organisatioth's trgnsa¢tions aThl.diS¢105e with reasonable accura¢y at at)y time the fiT]ancial position of the charitable organisaiion and enable iheth io enswe fhat lie fmall¢ial staten]ents compls. with ihe Chfirities Act 2011, They are also re5pon5ible for saf¢guardÈllg the asser&ofihe charirable company and hence foriaking reasonable sieps forthe prev¢ntion. arrfd dete¢tion of fraud aE]d other i]Tegul7lies. Regi5ter£d olce.. Mer¢atoria St t£onards on S¢a East Susse% Signed by order ofthe tThste¢s. rN38 OEB 2016
EAST SUSSEX ISLAMIC ASSOCIATION {The Charitable Incorporated OrganisAtion ("tbe CIO") INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF EAST SUSSEX ISLAMIC ASSOCIATION FOR THE YE4R ENDED 31 DECEMBER 2025 l Teport to the tnjstees on my examination ofthe.flnanci statements of EAST SUSSEX ISLAMIC Asso¢IATION {'the ¢haTity) for ihe year ended J l Deceinber ?02).. Responslbllltl¢sond b$is of report As the trustees of the East SusKx Islamic Association, YO are reswnsible foT the preparation tsf ihe a¢counts in accordance with the requir¢m¢nts of the Chai'ities {'the Acr,). Having 8at?sfied tllyself th the accounts of lh¢ cbarity ar not r¢quired to be audited, and ¢ligibl¢'for indeptndent exa)ninaiion, I report in respect of my examination oFyour charity's accounts as C3TTied out under section 145 of the Charilies A¢t ?0 I l ('the 2011 Acl,). Itt caTrying oul my examinion I havo folloived thè Directions given by.the Charity Co]nmission under sectiot) 145(5) (b) of the 2011 Acl. Independent exatNiM¢r'S 5tAt¢ment I have ci)mpleted tny examination.. I. £onfirm that no marterg hive come to my attention iu ¢onnection with the examinittion giving m¢ oaus¢ to believe.. Accountihgrecords wer¢ T)Otkept ill respect of the chaTlty os required by'the Act or Thc financial statcrnents do not accord with those records., or The fina¢11 statemerils do nor comply with th¢ accounting requirenients of th.e Act othei than any requittmefii that the accoLU]ts give a -.true and faiv Vi whith is not a matter considered as part of an independent examination. or The financial statements have not been prepared in aceoTdance with the methods ahd prin¢iples of the Statement of Recotninended Practice for a¢courttir]g and retorting charitl¢5 applitrable lo charities PTeparing their occoullts in a¢cordance with the Finmciaj RepDning Standard appltcable iri.the UK and R¢public of Ireland {FRS 102). I have llo concerns and have come aeross no other matteI5 in conn¢cttori with the ayamination to which attention ghould be.drawn in this rep)rt i]] order to cnable 8 ptnper understanditig of the accounts to be ttached. Indepelldeni Examiner Colemalt'lsah CharteTEd CertifEed Accountants 45A Lond(In lioad St Leonards on Sea Eas¢ Sussex Untied Kingdom TN37 6AY
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIOgY) STATEMENT OF FINANCIAL ACTIVITIES FOR THE YE4R EJVDED 51 DECEMBER 21125 Unwlrtcted Restricted fllnd$ Total 2025 Totsl Note5 IDC DDnations and lega¢ie$ Gvdnis from futtds and other charities OtlLer inco]ninD resources re50U IIS61 1186111 108.734 TDt*l illcomlng r¢50urces 115,610 11&610 108,734 urees ex Fundraising thd publlcity costs Charltable expendItre Grants payable Nursino Award Support costs Management and administration 57026 57,S26 Totsl resoUeS expeAded io 54.04 Net {expenditure)lincornelor the yearl 14et movernent in fund5 57,526 57526 54,686 Fund bulances al l January ?024 112,031 112.031 57,34) .Fund balances at 31 Ik¢ernber 2024 170,115 170,115 11,03E The statement of fmancial a¢tiYitie5 includes all.gaitis ahd losses re¢ogni$ed ill the year. All'incom¢ and ¢xp¢nditure derive from continuin¥ activities.
EAST SUSSEX ISLAIWllC ASSOCIATION (The Charitable Incorporated OrgaDisation ("the CIO STATEMENT OF ASSETS AND LIABILITIES ASA T31 DECEMBER 2025 20)5 ?024 f+lote5 FiKed ssots. Tangible tts 13. 10.981 9.J34 10.981 Current&sset$ C&5h ul bgnk- and.in hand 160.781 101.050 Creditors.. hmountsfalling due with.in one Year N¢ turr1 (liabilitiesli8&8¢1S 160.781 101,050 rol ¢13 le5sciJrr¢nt liabiliti¢5 170.115 11?051 I0¢ funds Restrict funds Urwestricied funds 170.115 11?031 170.115 11?031 These financial sr2tementswere approved by tbe board oflrust¢¢s and auihorised for issue on ... on behalf of the knard by- and art Eigned Tlic ac¢ount&ivcrc appToved b}"thc Board on.. Tru$ttt
EAST SUSSEX ISLAMIC ASSOCIATION (Tbe Charitable Incorporated Organisation ("the CIO") NOTES TO THE ACCOUNTS FOR THE YE4R ENI)ED 31 DECEMBER 2025 Ceneral infonnation The charity is a public 'benefii entiry and a Charitable InCoorated Organisation ("CIO E4 Tegistered charty in England md Wales. The address of ihe registeitd office is Meatoria. .Sl Leomards on Sea. East SusseK TN38 OEB. England. Statemellt of compliance Iliese financial Slatements have be¢n prepared in compliance with FRS 10? The FiJ)ancial Reporting Standard applicable in the UK &nd rh¢ Republic of IrelaYJd'. the Statement of RecommetY(kd Practice applicable to ¢haritse5 preparing theiT accLiunts in accoTdance with the Financial Reporting Standard 3pplicable in the UK and Rtpublic of IrelRnd (FRS 10?) (Charilies SORP (FRS 102)) aknd the Comparjies Act-2006. ADting pDlicies B8sis of pr¢parntlon The financial statements have b¢en.prepared on the historical cost basis, as modified by the revaluation.of certain financial asset$ and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in srlin& which is the fimctional cuntnc> of the e7]tity, Going eoneen) There are no Inaterial uncertainties aboui the charity's ability. to continue.. Fund aecounting UnrestrÉd¢d fullds are available for use at tli¢ dis¢rerion of th¢ trusiees to fifflher any of the charity's purposes, Designated ndS att unrestricted fijntts eaTwaTk¢d by the tN5tee5 for particular future projectDT oommitment. R25tri#ed fvttds are SUbJted.to restrictions on their expendIW de¢laTed by the donor or thrOu)"the ternis of an app¢al and fall into olle of hvo 5uIFclasses.' r¢51ricled In¢0e fllnds or endowment thnds. Incotning re50urce5 All incoming resources -e included in the statemet]t of fmaT)cial aclivÉtics wh.en entitlement has p&¥ed to the chgrity. it is probabl¢ ihat the ewnomic benefits associated with rhe tras8¢t10 will flow to the ¢harity th¢ amount can be reliably measured. The folloiTring specific policies are applied to particular categories of income.. Income from donDions or grants is recogni$¢d wh'¢rt theff is evidcrjce of entitlement to the gift. receipt Ès probable. and it&amount can be measured Eeliably. Legacy income is recognised when Teceipt is pmbable, and entitlement is establish¢d. Jn¢ome from donated g'oods Is measured at ihe fair value Of th¢ ttoods unl¢s$ thi3 is impractical to measure reli&blyi in which case the value is derived from the costlo the donor or the estimatedYes&le valve. Donated faeilities 8t]d servicts are iecognised Tn (he accounr5 Ivhen Teceived ifihe. value u&N be reliably measured. No an]oun15 aTe includedfor the contribution of general volunteers. Income frorn conttact5 for the 5upply.of SEfvic<5 is recogDi5ed with the deliytry of the.contractcd servic This i5 Classified as unrestricted funds ulllt55 there is acontra¢tual requKrement foritto be SPEllt on aparticular purpose and Teturned if unspent, in ivhich case it may be regarded as restricted.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Illcorporated Organisation ("the CIO") ROTe¢S expended Expenditure is recognised on an acctijols basis as a liability is incurred. Expenditure inclwles any VAT which ¢attnot be fully recoY¢Yed, and is classified under headin8s of the statetnent oEfinancial activities io which nrelatrs.. expendiwre on r&i8inq funds in¢ludes th¢ costs of all fundraising activittes, tvents, aOD-charitable trading aitivitie4. and the $ale of don&¢ed go(xls. Expenditu on charitable activiiies includes nll costs incurred by a charity iri undertaking activities that further ils charitable alms for the benefit of its beneficiayies. it)¢ludingthose support wsts and relatin8 to the 8overnance of thE charsty apponioned to chatitable aciiviiies. Other expenditure includes all expenditure that is neitherTelated to raising funds for the.charity ttorpth'ofiis expendiiuro on charitable.activities. A-.11 Costs are allotated to ¢xpètiditure caie(*oriea reflecting ihe use tsf the resource. Direct Costs attributable to a Single activity aTe allocated dire¢tly to (hal activity. Shared cos15 aye apportioned betwten the activtlies they contribute lo on a reLnable, justifiable and ¢onsistentbasis. Tanglble awets Tangible assets are initialljw recorded cost, and sequen1]Y statedat cosr less any accumulaied depre¢iJtign and impairment losses. Any tangible assets ¢aTried at revalued amount5 aye recorded at the fair valye at the date of tevalu8tion less any subsequent accumulated depreciation and 5llbs¢quent accumulated impairnient losses. An in¢rebse in ihe tanyibg amounl of an asset as a result of a revaluation, 15 recogntsed in other recognised gains and losses, unlewil reverses & charge for impairn)ent that has previously been cOun]sed as expenditu within the statement of financial activities. A decre05e in the carryin(J amount of an asset" a5 a result of revaluation, is ie¢ognised in oiher reeognised gains and lo$$es, excepi io ivhich it offsets ally prevtous revaluation'gain, Ill which casethe10&8 is shown wiihin other recogniyed oains and losses on thestatem¢nt of flnancial adivities. Deprvlatio Depr¢cialion is calculaied so as to ivrile off the ¢osi or valuaiion oran asset. less its Tes7dual value, oYeT the useful econornir lif¢ of that asset as follows.. Fixlures and fittillgs 150/0 reducins balattce" Impalrjnenl of flxed asset5 A review for indicators of impairment Is can'ied out at each reporting dats. with the recoverable amount being estiThated Ivhere such indicators exist. wtLer¢ the c]ng valtse exceeds the recoveL8ble aD]ounl. Ihe asset is in]p&ired acciydingly. Prior inipairnients arr also ieviewed for possible reversal ac eachieporting date. For the purposeg of iinpaimLent testin when it is notpossible ioe5timate the Twoverable ainount of an individual isset, an estimate is made of the re£oveTable amount of the eagh-generating unit to which the asset bolonéo . The. ca5h-generatin. unit 15 the smallest idenlifiable group of assets that includes the asset aTJd genaleS cash Inflows that largely independent.of the inflows Froin othEr as5Ets or groups of assers. For impairn]ent testing of go(1]1, the goodwill a¢quitEd in a bvsilless combinatio]) is. the acquisi1i0n date. allocated to each of the cash-generating u17S that are expected to benèfit from rhe synergies of the cornbillation. TrrESPtctive of whether otlier assets or liabilities tsf the Chatity aro assigned 10 those units. Governmettt grnnts Governmtnt grants are tecognised at the fair value of ihe assei received ilT. r¢£eivable. Grants are not reco15¢d until tbere is reasonable assuraTJ¢¢ that tbe charity will cojtiply with the ¢onditions attaching'to them.and Ihe orants will bE rectived. Wh¢r¢ the ant does noi impose specified ftrtyre p¢rfomianre-related cond3tioll$ o)) the recipient, it is re£ogn15ed ID income when the nt pro¢eeds are received or receivable. Wheye the grant do¢s iTllp05e specified fiLture perfomkance.related ¢ondition5 on Ihe I1p)ent, it IS Te¢ols¢d in incotrye only when the peyfomance-related conditions h8v¢ been meL Where grants received ate prior to satisfying tli¢ Tevenue reco11[10 criterii they are 13
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") recognised as a liabilTty. Llmltsd by guarantee None oEthe Trustres ha5 any beneficial Énter¢st in the compathy. All the Tryjsrees aTerriembers of th¢ ¢ompany and 8uarnntee lo contribe £10 inthe event of a windinE up. S. Cash flow Statement Tli¢.Iruslees have tak-en advantage of the exempuon in Financial Rep)rtmg Slandard No I from the'iequirement to produce a ch flow statement on thEgrounds that it.i&a 5rna]I charity.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitsble Incorporated Organisation ("the CIO") NOTES TO THE ACCOUNTS FOR THE YEAR EJVDED 31 DECEMBER 21J25 6 Donations and legacies ?025 Donations and gifi$ 115.610 108,734 7 Income in graNts from funds and'other charities. 2025 ?D24 Gr&hts fromGov¢rnmenl ana Lo¢a] Cotsneil 8 OtherincDJning re5ource5 Q¢her income 9 Grants payabk •02 j 2024 Grants to individuals
EAST SUSSEX ISLAIVllC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 51 DECEMBER 7025 10 T"otsl resourc elpended Staff D¢preeiHtion Costs Oth¢r Costs 1024 023 Costs of generating funds: Fundraisitkg and publicity CharitablE expe]Jdih]re.' Grants payable Supp)rt costs Management and administration 22,83.4 34,692 57026 i4,048 22834 34,692 S726 54,048 22034 57,526 54,048 11 Trpstees None of the Trustees Itceived any Temunerdtion during the year. They were reÈtnbursed 5OTne expEnses. "12 Employees. Number of employees Th¢ average OnthlY number of eiiiploy£es"during theyear ivas: 2024 Number Nllfflb2r Adrnini5tration Fundraising Employment eosts 2024 Wages and salaries 2?,834 21,08S There"wer¢no employees whose anllualtmoluments We £60,(x)O iymore.
EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") NOTES TO THE ACCOUNTS FOR THE FEAR EArD£D31 DECEMBER 2025 13 Tangible fixed assets Freehold Fittings & EquIpmlt At l JaT)uary 20?S AdditlDns Disposals At J l D¢eemb¢r ?0?5 26,088 Depreeiatlon At l January 2025 15,107 On disposals Chargc for the year At 31 Detember 2025 16,754 N¢* book value At 31 Decenjber 202S 9,334 At 31 December 2024 10,981 17-
AST SUSSEX ISLITrqIC ASSOCIATION (rhe Charitsble Incorporated Organisation ("the CIO") NOTES TO THE ACCOUNTS FOR THE YEAR EhfDED 31 DECEMBER 2825 14 Analysis of net assets betweeth Fuuds Totsl Fund balaTt¢e5 at 31. D¢cember 2025 are Tepre5cnted by.. T&ngTble fixed assets Investments CurTenr assets Credit015- amounts falling due within one-yeat 9,334 160,781 160,781 160781 170,115 Is-