The Charity Registration Number is :- 1167242
AYLESBURY VALE ISLAMIC CENTRE
Report and Accounts
31 March 2025
AYLESBURY VALE ISLAMIC CENTRE
Report and accounts for the year ended 31 March 2025
Contents
| Page | ||
|---|---|---|
| Charity information | 1 | |
| Trustees' Annual Report | 1 | |
| Statement of directors' responsibilities | 5 | |
| Independent Accountant's Report | 6 | |
| Funds Statements:- | ||
| Statement of Financial Activities | 8 | |
| Statement of Financial Activities - Prior Year statement | 9 | |
| Movements in funds | 10 | |
| Income and Expenditure account | 11 | |
| Summary of funds | 11 | |
| Balance sheet | 12 | |
| Notes to the accounts | 13 |
AYLESBURY VALE ISLAMIC CENTRE
Trustees' Annual Report for the year ended 31 March 2025
The Trustees present their Report and Accounts for the year ended 31 March 2025.
Reference and administrative details
The charity name.
The legal name of the charity is:- AYLESBURY VALE ISLAMIC CENTRE
The charity is also known by its operating name, Aylesbury Vales Islamic Centre
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1167242
Legal structure of the charity
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .
The Governing Document is dated 19 April 2016
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
The principal operating address, telephone number, email and web addresses of the charity are:-
201 Prince Rupert Drive Aylesbury HP19 9DF
The Trustees in office on the date the report was approved were:-
Mr Amir Ilyas, Mr Rory Anthony Jason Collymore, and Mr Zahangir Allama.
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AYLESBURY VALE ISLAMIC CENTRE
Trustees' Annual Report for the year ended 31 March 2025
The following persons served as Trustees during the year ended 31 March 2025 :-
Same as above.
Objects and activities of the charity
The purposes of the charity as set out in its governing document.
1) The advancement of Islamic religion. To our aim is to advance the pure teachings of the Islamic religion based on the understanding of the pious predecessors for the benefit of the public through many means including education (lectures, seminars, classes); and producing and distributing literature and sacred texts to enlighten others of the teachings.
2) To promote for the benefit of the inhabitants of Aylesbury the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, gender, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving their conditions of life.
The main activities undertaken in relation to those purposes during the year.
We have actively encouraged our community to raise funds for humanitarian causes, supporting those in urgent need of basic necessities such as food, water, and medicine. Our efforts particularly focus on assisting individuals and communities affected by conflict and severe natural disasters around the world.We have encouraged our community to raise money for good causes for those in desperate need of basis human necessities such as food/food and medicine for areas affected around the world and especially those affected by war and severe natural disasters.
The main activities undertaken during the year to further the charity's purpose for the public benefit.
1.Regular Friday sermons are delivered to the Aylesbury community and the wider public, often featuring guest speakers from neighbouring towns.
2.Saturday evening talks are held to explain key religious concepts, with invited scholars and speakers engaging the community in open discussions.
3.Ramadan prayers are conducted every evening throughout the holy month, open to the entire Aylesbury community and the wider public.
4.Eid prayers are organised twice a year, welcoming all members of the local and wider community.
5.The charity also raises funds for international relief efforts, supporting those affected by wars and natural disasters worldwide.
The trustees have had due regard to the Charity Commission's guidance on public benefit in planning and managing all activities of the charity.
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AYLESBURY VALE ISLAMIC CENTRE
Trustees' Annual Report for the year ended 31 March 2025
The difference the charity's performance during the year has made to the beneficiaries of the charity.
We have placed particular emphasis on combating extremism and terrorism by educating our community about the dangers of radical ideologies, social grooming, and the manipulation of vulnerable individuals. Through our sermons, community talks, and outreach programmes, we aim to raise awareness, promote critical thinking, and encourage vigilance against those who seek to exploit religion for harmful purposes.
We make it clear that such extreme ideologies have no connection to the true teachings of Islam, a faith that is firmly rooted in peace, compassion, and justice. The very word Islam is derived from the Arabic root word Salaam, meaning peace. Our objective is to promote unity, understanding, and mutual respect within the community while guiding individuals towards a balanced and peaceful interpretation of faith.
The significant charitable activities undertaken in the year.
1.Friday Jummah collections were organised at various mosques across the UK.
2.Dedicated fundraising events were held under the AVIC initiative.
3.Financial support was received from local business owners through donations and long-term loans.
4.Members of the local community also contributed through donations and loans.
5.Additional donations were received from community members in the towns and cities visited throughout the year.
Bankers HSBC Bank
Accountants Birchtree Sullivan Chartered Certified Accountants
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AYLESBURY VALE ISLAMIC CENTRE
Trustees' Annual Report for the year ended 31 March 2025
Financial review
The charity's financial position at the end of the year ended 31 March 2025
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Restricted Revenue Funds Total Funds Net income Unrestricted Revenue Funds available for the general purposes of the charity |
2025 £ 55,555 257,965 334,766 592,731 |
2024 £ 181,620 202,410 334,766 537,176 |
|---|---|---|
Financial review of the position at the reporting date, 31 March 2025 .
The trustees consider the financial performance by the charity during the year to have been satisfactory.
Policies on reserves.
The Aylesbury Vale Islamic Centre (AVIC) maintains a prudent reserves policy aimed at ensuring the organisation’s long-term financial stability and sustainability. The policy seeks to preserve sufficient capital reserves to enable AVIC to meet its ongoing financial obligations, including operational costs, project commitments, and unforeseen contingencies, as they arise. Maintaining these reserves safeguards AVIC’s ability to continue delivering its charitable objectives without interruption and provides confidence to donors, stakeholders, and beneficiaries that the organisation is managed responsibly and sustainably. Furthermore, this approach ensures that AVIC can continue to raise funds and invest in future community initiatives without compromising its financial resilience.
Details of The Independent Examiner
Imran Asif FCCA
Chartered Certified Accountant
Birchtree Sullivan Unit 301, Lock Studios 7 Corsican Square London E3 3YD
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AYLESBURY VALE ISLAMIC CENTRE
Trustees' Annual Report for the year ended 31 March 2025
Statement of Trustees' Responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
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to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
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state whether applicable accounting standards and statements of
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recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 22 October 2025.
Zahangir Allama (Oct 23, 2025, 5:05pm) Mr Zahangir Allama Trustee
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AYLESBURY VALE ISLAMIC CENTRE
Report of the Independent Examiner to the Trustees of the charity on the accounts for the year ended 31 March 2025
I report to the Trustees on my examination of the financial statements of the charity on pages 8 to 22 for the year ended 31 March 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 13.
Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report
As described on page 5, you, the charity's Trustees, are responsible for the preparation of the financial statements in accordance with the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of Independent Examiner's Statement and scope of work undertaken
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charity and of the accounting systems employed by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
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AYLESBURY VALE ISLAMIC CENTRE
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
Independent Examiner's Statement, Report and Opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by with Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view, which is not a matter considered as part of an independent examination;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
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Signed:-
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Imran Asif FCCA - Independent Examiner
Chartered Certified Accountants
Unit 301 Lock Studios 7 Corsican Square London E3 3YD
This report was signed on 22 October 2025
7
AYLESBURY VALE ISLAMIC CENTRE - Statement of Financial Activities for the year ended 31 March 2025
Statement of Financial Activities for the year ended 31 March 2025
| Current year Unrestricted Funds 2025 £ Income & Endowments from: Donations & Legacies A1 125,479 Investments A4 13,750 Total income A 139,229 Expenditure on: Raising funds B1 4,824 Charitable activities B2 74,850 Total expenditure B 79,674 Net income for the year 59,555 Prior Year Adjustment C (4,000) Net income after transfers A-B-C 55,555 55,555 Reconciliation of funds:- E Total funds brought forward 202,410 Total funds carried forward 257,965 Net movement in funds SORP Ref |
Current year Restricted Funds 2025 £ 24,756 - 24,756 - 24,756 24,756 - - - - 334,766 334,766 |
Current year Total Funds 2025 £ 150,235 13,750 163,985 4,824 99,606 104,430 59,555 (4,000) 55,555 55,555 537,176 592,731 |
Prior Year Total Funds 2024 £ 237,584 - 237,584 1,743 54,999 56,742 180,842 778 181,620 181,620 355,556 537,176 |
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
The notes attached on pages 13 to 22 form an integral part of these accounts.
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AYLESBURY VALE ISLAMIC CENTRE - Statement of Financial Activities for the year ended 31 March 2025
AYLESBURY VALE ISLAMIC CENTRE - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP
| Income from: Donations & Legacies A1 Total income A Expenditure on: Raising funds B1 Charitable activities B2 Total expenditure B Net income for the year Transfers between funds C Net income after transfers Reconciliation of funds:- E Total funds brought forward Total funds carried forward Net movement in funds SORP Ref |
Prior Year Unrestricted Funds 2024 £ 233,236 233,236 8,450 43,944 52,394 180,842 1,556 182,398 182,398 20,790 203,188 |
Prior Year Restricted Funds 2024 £ - - - - - - - - 334,766 334,766 |
Prior Year Total Funds 2024 £ 237,584 237,584 1,743 54,999 56,742 180,842 (778) 180,064 180,064 355,556 535,620 |
|---|---|---|---|
All activities derive from continuing operations
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'
The notes attached on pages 13 to 22 form an integral part of these accounts.
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AYLESBURY VALE ISLAMIC CENTRE - Statement of Financial Activities for the year ended 31 March 2025
AYLESBURY VALE ISLAMIC CENTRE - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-
| Funds generated in the year as detailed in the SOFA Resources applied on functional fixed assets Net resources available to fund charitable activities |
2025 £ 55,555 - 55,555 |
2024 £ 181,620 (202,561) (20,941) |
|---|---|---|
The notes attached on pages 13 to 22 form an integral part of these accounts.
Movements in revenue and capital funds for the year ended 31 March 2025
Revenue accumulated funds
| Unrestricted Restricted Funds Funds 2025 2025 £ £ Accumulated funds brought forward 202,410 334,766 59,555 - 261,965 334,766 (From)/To unrestricted revenue funds (4,000) - Closing revenue funds 257,965 334,766 Summary of funds Unrestricted Restricted and Funds Designated funds 2025 2025 £ £ Revenue accumulated funds 257,965 334,766 Recognised gains and losses before transfers |
Total Funds 2025 £ 537,176 59,555 596,731 (4,000) 592,731 Total Funds 2025 £ 592,731 |
Last year Total Funds 2024 £ 355,556 180,842 536,398 778 537,176 Last Year Total Funds 2024 £ 537,176 |
|---|---|---|
The notes attached on pages 13 to 22 form an integral part of these accounts.
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AYLESBURY VALE ISLAMIC CENTRE - Statement of Financial Activities for the year ended 31 March 2025
AYLESBURY VALE ISLAMIC CENTRE
Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006
| 2025 £ Income 150,235 Income from investments, other than interest receivable 13,750 Gross income in the year before exceptional items 163,985 Gross income in the year including exceptional items 163,985 Expenditure Charitable expenditure, excluding depreciation and amortisation 98,736 Fundraising costs 4,824 Governance costs 870 Realised losses on disposals of social investments which are programme related - Total expenditure in the year 104,430 59,555 Tax on surplus on ordinary activities - 59,555 Retained surplus for the financial year 59,555 All activities derive from continuing operations Net income after tax in the financial year Net income before tax in the financial year Investment income Income from operations |
2024 £ 237,584 - 237,584 237,584 54,249 1,743 750 - 56,742 180,842 - 180,842 180,842 |
|---|---|
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 13 to 22 form an integral part of these accounts.
11
AYLESBURY VALE ISLAMIC CENTRE - Balance Sheet as at 31 March 2025
| SORP | SORP | |||||
|---|---|---|---|---|---|---|
| Note | Ref | 2025 | 2024 | |||
| £ | £ | |||||
| Fixed assets | A | |||||
| Tangible assets | 6 | A2 | 815,268 | 815,268 | ||
| Current assets | B | |||||
| Cash at bank and in hand | B4 | 62,718 | 66,923 | |||
| Creditors: amounts falling due within | ||||||
| one year | 7 | C1 | (1,740) | (1,500) | ||
| Net current assets | 60,978 | 65,423 | ||||
| Total assets less current liabilities | 876,246 | 880,691 | ||||
| Creditors: amounts falling due after more | ||||||
| than one year | 8 | C2 | (283,515) | (343,515) | ||
| The total net assets of the charity | 592,731 | 537,176 | ||||
| The total net assets of the charity are funded by the funds of the charity, as follows:- | The total net assets of the charity are funded by the funds of the charity, as follows:- | The total net assets of the charity are funded by the funds of the charity, as follows:- | The total net assets of the charity are funded by the funds of the charity, as follows:- | |||
| Restricted funds | ||||||
| Restricted Revenue Funds | 13 | D2 | 334,766 | 334,766 | ||
| Unrestricted Funds | ||||||
| Unrestricted Revenue Funds | 13 | D3 | 257,965 | 202,410 | ||
| Designated Funds | ||||||
| Total charity funds | 592,731 | 537,176 |
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 7.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
Zahangir Allama (Oct 23, 2025, 5:05pm)
Mr Zahangir Allama
Trustee
Approved by the board of trustees on 22 October 2025
The notes attached on pages 13 to 22 form an integral part of these accounts.
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AYLESBURY VALE ISLAMIC CENTRE
Notes to the Accounts for the year ended 31 March 2025
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in February 2016), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charit
2 Liability to taxation
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
3 Winding up or dissolution of the
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
4 The contribution of volunteers The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the charity accept and agree that no contract of employment is created by these arrangements.
5 Remuneration and payments to Trustees and persons connected with them
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
6 Tangible fixed assets
| Cost At 1 April 2024 At 31 March 2025 Depreciation At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 |
Land and Buildings £ 815,268 815,268 - 815,268 815,268 |
Plant & Machinery £ - - - - - |
Motor Vehicles £ - - - - - |
Total £ 815,268 815,268 - 815,268 815,268 |
|---|---|---|---|---|
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AYLESBURY VALE ISLAMIC CENTRE
Notes to the Accounts for the year ended 31 March 2025
| 7 Creditors: amounts falling due within one year Accruals 8 Creditors: amounts falling due after one year Other creditors 9 Loans to trustees included in debtors 10 Income and Expenditure account summary At 1 April 2024 (Transfers out)/transfers in for the year At 1 April 2024 Surplus after tax for the year At 31 March 2025 Nil |
2025 £ 1,740 2025 £ 283,515 2025 £ 537,176 (4,000) 533,176 59,555 592,731 |
2024 £ 1,500 2024 £ 343,515 2024 £ 355,556 778 356,334 180,842 537,176 |
|---|---|---|
11 No related party transactions
There were no transactions with related parties during the financial year.
12 Particulars of how particular funds are represented by assets and liabilities
| At 31 March 2025 Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities At 1 April 2024 Tangible Fixed Assets Current Assets Current Liabilities Long Term Liabilities |
Unrestricted funds £ 509,457 (47,528) (1,740) (151,000) 309,189 Unrestricted funds £ 815,268 (149,824) (1,500) (268,515) 395,429 |
Designated funds £ - - - - - Designated funds £ - - - - - |
Restricted funds £ 305,811 110,246 - (132,515) 283,542 Restricted funds £ - 216,747 - (75,000) 141,747 |
Total Funds £ 815,268 62,718 (1,740) (283,515) 592,731 Total Funds £ 815,268 66,923 (1,500) (343,515) 537,176 |
|---|---|---|---|---|
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AYLESBURY VALE ISLAMIC CENTRE
Notes to the Accounts for the year ended 31 March 2025
13 Change in total funds over the year as shown in Note 12 , analysed by individual funds
| Unrestricted and designated funds:- Unrestricted Revenue Funds Total unrestricted and designated funds Restricted funds:- Restricted Revenue Funds Total restricted funds Total charity funds |
£ 202,410 202,410 334,766 334,766 537,176 Funds brought forward from 2024 |
See Note 14 £ 59,555 59,555 - - 59,555 Movement in funds in 2025 |
See Note 15 £ (4,000) (4,000) - - (4,000) Transfers between funds in 2025 |
£ 257,965 257,965 334,766 334,766 592,731 Funds carried forward to 2026 |
|---|---|---|---|---|
14 Analysis of movements in funds over the year as shown in Note 13
| Unrestricted and designated funds:- Unrestricted Revenue Funds Restricted funds:- |
Income 2025 £ 139,229 24,756 163,985 |
Expenditure 2025 £ (79,674) (24,756) (104,430) |
Other Gains & Losses 2025 £ - - - |
Movement in funds 2025 £ 59,555 - 59,555 |
|---|---|---|---|---|
Gains and losses are detailed in notes 0,0, 0, 0 and 0
15 Details of transfers between funds in the year as shown in Note 13
The transfers shown in note 13 above are:- 2025 £ To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital (4,000) grants and fixed asset funds'. Net transfers (4,000)
16 The purposes for which the funds as detailed in note 13 are held by the charity are:-
Unrestricted and designated funds:-
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
Designated Fixed Asset Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.
Restricted funds:-
Restricted Fixed Asset Funds Restricted Revaluation Reserve
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.
17 Ultimate controlling party
The charity is under the control of its legal members.
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AYLESBURY VALE ISLAMIC CENTRE
Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity.
18 Donations and Legacies
| Current year Unrestricted Funds 2025 £ Donations and gifts from individuals 102,223 - - - - 1,000 1,000 3,500 1,000 108,723 Revenue grants from government and public bodies 9,256 9,256 Revenue grants and donations from non public bodies 1,500 - 6,000 - - - 7,500 Total Donations and Legacies A1 125,479 Deliver a Smile Gift Aid Total public sector revenue grants AAI Investments Ltd Total private sector revenue grants Emirates Transport Red Eagle Sheik Chand Stop + Go N Javed N Rahman Ibrahim Usman Nacer Deboub A Hussain M Shafi YK Pathan Small donations individually less than £1000 Total donations and gifts from individuals The Til Ltd |
Current year Restricted Funds 2025 £ 24,756 - - - - - - - - 24,756 - - - - - - - - - 24,756 |
Current year Total Funds 2025 £ 126,979 - - - - 1,000 1,000 3,500 1,000 133,479 9,256 9,256 1,500 - 6,000 - - - 7,500 150,235 |
Prior Year Total Funds 2024 £ 113,122 37,000 1,000 1,000 1,050 - - - - 153,172 5,246 5,246 13,000 1,000 21,166 2,000 37,000 5,000 79,166 237,584 |
|---|---|---|---|
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AYLESBURY VALE ISLAMIC CENTRE
Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015
19 Investment income
| Property Rental Income Total investment income A4 |
Current year Unrestricted Funds 2025 £ 13,750 13,750 |
Current year Restricted Funds 2025 £ - - |
Current year Total Funds 2025 £ 13,750 13,750 |
Prior Year Total Funds 2024 £ - - |
|---|---|---|---|---|
20 Expenditure on charitable activities - Direct spending
| Total direct spending B2a Travel and Subsistence - Charitable Activities Main Charitable Activity |
Current year Unrestricted Funds 2025 £ 1 44,595 44,596 |
Current year Restricted Funds 2025 £ - - - |
Current year Total Funds 2025 £ 1 44,595 44,596 |
Prior Year Total Funds 2024 £ 430 28,253 28,683 |
|---|---|---|---|---|
21 Expenditure on charitable activities- Grant funding of activities
| Total grantmaking costs B2c Hayat Humanitarian One Ummah Breakdown of Grants made to organisations Grants made to organisations |
Current year Unrestricted Funds 2025 £ - - Current year Unrestricted Funds 2025 £ - |
Current year Restricted Funds 2025 £ 24,756 24,756 Current year Restricted Funds 2025 £ - 24,756 24,756 |
Current year Total Funds 2025 £ 24,756 24,756 Current year Total Funds 2025 £ - 24,756 24,756 |
Prior Year Total Funds 2024 £ 654 654 Prior Year Total Funds 2024 £ 654 - 654 |
|---|---|---|---|---|
17
AYLESBURY VALE ISLAMIC CENTRE
Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015
22 Support costs for charitable activities
| Premises Expenses Administrative overheads Professional fees paid to advisors other than Financial costs Support costs before reallocation Total support costs Stationery and printing Accountancy fees other than examination or audit fees Premises repairs, renewals and maintenance Rates and water charges Property insurance Sundry expenses Advertising and marketing Bank charges Light heat and power Cleaning and waste management Telephone, fax and internet |
Current year Unrestricted Funds 2025 £ 1,658 9,895 1,008 8,431 1,476 475 425 2,265 2,731 the auditor or 870 150 29,384 29,384 |
Current year Restricted Funds 2025 £ - - - - - - - - - examiner - - - - |
Current year Total Funds 2025 £ 1,658 9,895 1,008 8,431 1,476 475 425 2,265 2,731 870 150 29,384 29,384 |
Prior Year Total Funds 2024 £ 2,968 7,828 - 4,100 1,550 410 3,149 - 3,297 750 860 24,912 24,912 |
|---|---|---|---|---|
The basis of allocation of costs between activities is described under accounting policies
23 Other Expenditure - Governance costs
| Independent Examiner's fees Total Governance costs |
Current year Unrestricted Funds 2025 £ 870 870 |
Current year Restricted Funds 2025 £ - - |
Current year Total Funds 2025 £ 870 870 |
Prior Year Total Funds 2024 £ 750 750 |
|---|---|---|---|---|
18
AYLESBURY VALE ISLAMIC CENTRE
Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015
24 Total Charitable expenditure
| Current year Unrestricted Funds 2025 £ Total direct spending B2a 44,596 Total grantmaking costs B2c - Total support costs B2d 29,384 Total Governance costs B2e 870 Total charitable expenditure B2 74,850 |
Current year Current year Prior Year Restricted Funds Total Funds Total Funds 2025 2025 2024 £ £ £ - 44,596 28,683 24,756 24,756 654 - 29,384 24,912 - 870 750 24,756 99,606 54,999 |
|---|---|
25 Expenditure on raising funds and costs of investment management
| Fundraising publicity & marketing Costs of staging fundraising events Total fundraising costs B1 |
Current year Unrestricted Funds 2025 £ 1,093 3,731 4,824 |
Current year Restricted Funds 2025 £ - - - |
Current year Prior Year Total Funds Total Funds 2025 2024 £ £ 1,093 1,743 3,731 - 4,824 1,743 |
|---|---|---|---|
19
AYLESBURY VALE ISLAMIC CENTRE
Activity analysis of Income and expenditure for the for the year ended 31 March 2025
This analysis is classsified by activity and not by conventional nominal descriptions.
26 Analysis of income by activity
| SOFA ref Summary of Total Income, including the items above Donations & Legacies A1 Investment income A4 Total income as shown in the SOFA A Categories of income Income from exchange transactions Activity |
2025 £ 150,235 13,750 163,985 163,985 |
2024 £ 237,584 - 237,584 237,584 |
|---|---|---|
27 Analysis of charitable expenditure by activity
| Charitable activity Direct costs Premises expenses Administrative overheads Financial costs Grantmaking costs Total Charitable activity Activity |
Direct costs 2025 £ 44,596 - - - - 44,596 |
Support costs 2025 £ - 22,468 5,896 150 - 28,514 |
Grant funding of activities 2025 £ - - - - 24,756 24,756 |
Total 2025 £ 44,596 22,468 5,896 150 24,756 97,866 |
Total 2024 £ 28,683 16,446 6,856 860 654 53,499 |
|---|---|---|---|---|---|
20
AYLESBURY VALE ISLAMIC CENTRE
| Activity analysis of Income and expenditure for the Direct costs 2025 £ Other charitable activities Professional fees - Direct costs 2025 £ Total Charitable activity 44,596 Total Other charitable activities - - 44,596 Total charitable expenditure Summary of charitable costs by activity Total Governance costs as detailed in Note 23 |
for the year ended 31 March 2025 Support costs Grant funding of activities Total 2025 2025 2025 £ £ £ 870 - 870 Support costs Grant funding of activities Total 2025 2025 2025 £ £ £ 28,514 24,756 97,866 870 - 870 870 - 870 30,254 24,756 99,606 |
Total 2024 £ 750 Total 2024 £ 53,499 750 750 54,999 |
|---|---|---|
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 24
Analysis of support and governance costs by charitable activities
| Activity Charitable activity Other charitable activities Grand Total |
Governance 870 870 |
Finance 150 - 150 |
Human Resources - - - |
Other Overheads 28,364 870 29,234 |
Total 28,514 1,740 30,254 |
|---|---|---|---|---|---|
21
AYLESBURY VALE ISLAMIC CENTRE
Activity analysis of Income and expenditure for the for the year ended 31 March 2025
Summary of grant making by activity
| Charitable activity | Grants to institutions 2025 £ 24,756 24,756 |
Grants to individuals 2025 £ - - |
Support costs 2025 £ - - |
Total 2025 £ 24,756 24,756 |
Total 2024 £ 654 654 |
|---|---|---|---|---|---|
Fuller details of grants made and related costs, including support costs, are shown in note 21.
28 Analysis of non charitable expenditure by activity
Activity
| Fundraising activities Direct fundraising costs Indirect fundraising costs:- Governance costs Other Expenditure - Governance costs as detailed in Note 23 Total non charitable expenditure Total costs of Fundraising activities Total non charitable expenditure |
Fundraising activities 2025 £ 4,824 - Governance costs 2025 £ 870 2025 £ 4,824 4,824 |
Fundraising activities 2024 £ 1,743 - Governance costs 2024 £ 750 2024 £ 1,743 1,743 |
|---|---|---|
22