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 f￿anciaL 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 Inde￿nden1 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. o￿al)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 fi￿ancial 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$sist in the smooth rym]inB of tlie Gharity, the1NStees have3& up anumber of 5ub-comrnirtees that help ihein oversee certpin aspect of charity's work. sU￿roMmittees are c￿entlY set up for EdLLcation, ond for the day-to-day managementof the buTlding ahd report back with their reeommendations to the njeetintr of the trustees. The Sub-committees each meei six times & s'¢ar, on altemthe months to each othei.. The chair of tru51ees' chairs both sub%oTntnittee& whose membership Teflects the parricular skills tliat tjustees can bring to the wo￿. of the sub-¢ommittee5. Th¥ day-l(￿aY Man￿eMellt of the Mosque and the ¢entre's facilities and project$ 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 CommL￿lty, a￿d collaborates with the independent reviewer. EAST SUSSEX ISLAMIC ASSOCIATION (The Charitable Incorporated Organisation ("the CIO") Re¢ruilment and Appointment of TTh￿teeS 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 I￿riOd.. 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 f￿anCeS 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 festi￿lS 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 Obj￿1]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 conside￿d 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]n￿3 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 trns￿e& 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, sumrnarI￿d 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). H￿Z 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-f￿njl 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 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 SUbJ￿ted.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¢0￿e 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 tra￿s8¢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 donD*ions 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") R￿O￿Te¢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 reL￿nable, justifiable and ¢onsistentbasis. Tanglble awets Tangible assets are initialljw recorded ￿ cost, and s￿￿equen1]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 gen￿aleS 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 u￿17S 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 reco￿15¢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 I￿1p)ent, it IS Te¢o￿ls¢d in incotrye only when the peyfomance-related conditions h8v¢ been meL Where grants received ate prior to satisfying tli¢ Tevenue reco￿11[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 contrib￿e £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 c￿h 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 S7￿26 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 & EquIpm￿lt 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-